TINJAUAN TERHADAP REFOCUSING DAN REALOKASI ANGGARAN DI DINAS SOSIAL KABUPATEN BANTAENG SEBAGAI STRATEGI PENANGANAN PANDEMI COVID-19 DI KABUPATEN BANTAENG

WIJAYA, ANDI AHMAD RISMAN (2022) TINJAUAN TERHADAP REFOCUSING DAN REALOKASI ANGGARAN DI DINAS SOSIAL KABUPATEN BANTAENG SEBAGAI STRATEGI PENANGANAN PANDEMI COVID-19 DI KABUPATEN BANTAENG. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Virus corona adalah virus yang menimbulkan penyakit yang disebut Covid-19. Covid-19 menyebar di berbagai negara, sehingga WHO menetapkannya sebagai pandemi. Sejak pandemi melanda tentunya dibutuhkan banyak anggaran untuk membayar belanja-belanja yang berkaitan dengan penanganan pandemi covid-19 sehingga pemerintah mengeluarkan kebijakan refocusing dan realokasi anggaran di setiap instansi termasuk Dinas Sosial Kabupaten Bantaeng sebagai strategi penanganan pandemi covid-19. Oleh karena itu, penulis tertarik untuk meneliti “Tinjauan Terhadap Refocusing dan Realokasi Anggaran di Dinas Sosial Kabupaten Bantaeng Sebagai Strategi Penanganan Pandemi Covid-19 di Kabupaten Bantaeng”. Metode penelitian yang digunakan dalam adalah metode penelitian kualitatif. Teknik pengumpulan data yang digunakan adalah analisis dokumen sumber dan wawancara. Hasil dari penelitian menunjukan bahwa (1) Mekanisme refocusing dan realokasi anggaran di Dinas Sosial Kabupaten Bantaeng menggunakan pedoman dari SKB Mendagri dan Menkeu Nomor 119/2813/SJ Nomor 177/KMK. 07/2020, namun hasil refocusing dan realokasi anggaran belum sesuai dengan pedoman tersebut, (2) Tantangan yang dihadapi dalam refocusing dan realokasi anggaran adalah batas waktu yang singkat, SKPD merasa kurang puas terhadap kebijakan ini serta masih ada anggaran yang belum direfocusing dan realokasi sesuai ketentuan (3) Untuk mengatasi tantangan tersebut diperlukan percepatan refocusing dan realokasi anggaran, memaksimalkan anggaran yang tersedia serta merubah kembali anggaran jika refocusing dan realokasi belum tepat (4) Dampak dari kebijakan ini adalah bertambahnya anggaran dalam penanganan pandemi covid-19 tetapi membuat anggaran /Coronavirus is a virus that causes a disease called Covid-19. Covid-19 has spread in various countries, so the WHO has declared it a pandemic. Since the pandemic hit, of course, it takes a lot of budgets to pay for expenses related to the handling of the covid-19 pandemic, so the government has issued a policy of refocusing and reallocating budgets in every agency, including the Bantaeng Regency Social Service as a strategy for handling the covid-19 pandemic. Therefore, the author is interested in researching "A Review of Refocusing and Budget Reallocation at the Bantaeng Regency Social Service as a Strategy for Handling the Covid-19 Pandemic in Bantaeng Regency". The research method used in this research is qualitative. Data collection techniques used are source document analysis and interviews. The results of the study show that (1) The mechanism for refocusing and reallocating the budget at the Social Service Office of Bantaeng Regency uses the guidelines from the Decree of the Minister of Home Affairs and the Minister of Finance Number 119/2813/SJ Number 177/KMK07/2020, but the results of the refocusing and reallocation of the budget are not by the guidelines, (2) The challenges faced in refocusing and reallocating the budget are the short time limit, SKPDs are not satisfied with this policy and there are still budgets that have not been refocused and reallocated in accordance provisions (3) To overcome these challenges, it is necessary to accelerate refocusing and reallocation of the budget, maximize the available budget and revise the budget if the refocusing and reallocation are not appropriate (4) The impact of this policy is an increase in the budget in handling the covid-19 pandemic but makes the SKPD budget decrease so that the work program cannot be run optimally.

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