SABRINA, LUTFI NALIMATUL (2022) Tinjauan atas Penerapan Kebijakan Refocusing Dana Desa dalam Rangka Pemulihan Ekonomi Akibat Covid-19 pada APBDes Pemerintah Desa Wonorejo Tahun Anggaran 2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Salah satu upaya pemerintah untuk menghambat laju penularan Covid-19 yaitu dengan memberlakukan kebijakan Pemberlakuan Pembatasan Kegiatan Masyarakat (PPKM). Dengan diberlakukannya kebijakan ini, perekonomian masyarakat mengalami penurunan karena aktivitas ekonomi menjadi terbatas. Oleh karena itu, untuk mendukung kebijakan tersebut, pemerintah menerbitkan Surat Edaran Nomor SE-2/PK/2021 yang menginstruksikan untuk melakukan penyesuaian anggaran salah satunya pada pos dana desa. Tujuan dari penelitian ini adalah untuk mengetahui tentang kebijakan penyesuaian anggaran (refocusing) dana desa serta penerapan dari kebijakan tersebut di Pemerintah Desa Wonorejo. Metode yang digunakan dalam penilitan ini adalah metode studi kepustakaan dan wawancara kepada pihak yang berwenang terkait keuangan Desa Wonorejo. Hasil penilitan menunjukkan bahwa kebijakan refocusing ini mengalihkan sementara alokasi dana desa untuk dua hal prioritas, yaitu untuk Bantuan Langsung Tunai Desa dan mendanai seluruh kegiatan penanganan Covid-19 di desa. Pemerintah Desa Wonorejo telah menerapkan kebijakan refocusing dana desa sesuai dengan yang diinstsruksikan dalam surat edaran, BLT Desa tersalurkan dengan baik dan kegiatan-kegiatan penanganan Covid-19 di desa sudah terlaksana. / One of the government's efforts to inhibit the transmission rate of Covid-19 is enforcing the Policy of Enforcing Restrictions on Community Activities. With the enactment of this policy, the community's economy has decreased because economic activity has become limited. Therefore, to support this policy, the government issued Circular Letter Number SE-2 / PK / 2021, which instructed to make budget adjustments, one of which was in the village fund post. The purpose of this study is to find out about the policy of refocusing village funds and the implementation of these policies in the Wonorejo Village Government. The method used in this research is a literature study and interviews with the authorities related to the finances of Wonorejo Village. The assessment results show that this refocusing policy temporarily diverts the allocation of village funds for two priority matters, namely for Village Cash Direct Assistance and funding all Covid-19 handling activities in the village. The Wonorejo Village Government has implemented a policy of refocusing village funds by what was instructed in the circular letter, the Village Cash Direct Assistance is well distributed, and covid-19 handling activities in the village have been carried out.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Covid-19, Dana Desa, Refocusing, BLT, Covid-19, Village Funds, Refocusing, BLT |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.661 Public Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 14 Sep 2023 03:32 |
| Last Modified: | 14 Sep 2023 03:32 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2039 |
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