NADRA, IZHATY MAOULIZA (2022) Tinjauan atas Efektivitas Pelaksanaan Belanja Negara Sebelum dan Selama Masa Pandemi Covid-19 di KPPN Pematang Siantar. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk menganalisis bagaimana realisasi pelaksanaan belanja negara pada masa sebelum dan selama masa pandemi Covid-19 di KPPN Pematang Siantar dan seberapa besar tingkat efektivitas pelaksanaan belanja negara tersebut. Penelitian ini berfokus pada belanja pegawai, belanja barang, dan belanja modal. Metode yang digunakan adalah penelitian kualitatif. Data dikumpulkan melalui studi kepustakaan dan studi lapangan. Studi lapangan dilakukan dengan mengobservasi secara langsung KPPN Pematang Siantar dan mewawancarai pihak yang terkait langsung dengan pelaksanaan belanja negara di KPPN Pematang Siantar. Adapun hasil penelitian yang diperoleh menunjukkan bahwa realisasi pelaksanaan belanja di KPPN Pematang Siantar secara umum mengalami penurunan pada tahun 2020 sementara pada tahun 2021 mulai menunjukkan adanya peningkatan, tetapi hanya untuk belanja barang dan belanja modal, sedangkan belanja pegawai masih mengalami penurunan. Akan tetapi, meskipun sedang dalam kondisi yang sulit, tetapi tingkat efektivitas pelaksanaan belanja negara di KPPN Pematang Siantar terbilang baik karena ketiga jenis belanja tersebut hampir seluruhnya berada dalam tingkat efektivitas yang efektif./ This study aims to analyze how the realization of the implementation of government expenditure before and during the pandemic Covid-19 at KPPN Pematang Siantar and how much its effectiveness. This study focuses on personnel expenditure, goods expenditure, and capital expenditure using a qualitative approach through library research and field studies. The field study was conducted by directly observing KPPN Pematang Siantar and interviewing parties who directly related to the implementation of government expenditure at KPPN Pematang Siantar. The results indicate that the realization of government expenditure at KPPN Pematang Siantar generally decreased in 2020 while in 2021 it began to show an increase, but only for goods and capital expenditure, while the personnel expenditure still decrease. However, despite being in difficult conditions, the level of effectiveness of the implementing government expenditure at KPPN Pematang Siantar is fairly good because the three types of expenditures are almost at the effective level of effectiveness.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | belanja negara, realisasi, efektivitas, refocusing anggaran, Covid-19, government expenditure, realization, effectiveness, budget refocusing |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 658 General Management > 658.154 Budgeting PKN STAN Subject Area > Pelaksanaan Belanja Negara |
| Divisions: | 61409 Diploma III Kebendaharaan Negara |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 07 Nov 2022 01:13 |
| Last Modified: | 07 Nov 2022 01:13 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/451 |
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