THAHIR, AZHAR (2022) ANALISIS KINERJA BELANJA TIDAK TERDUGA (BTT) DALAM MASA PANDEMI COVID-19 DI KABUPATEN MAMUJU PROVINSI SULAWESI BARAT TAHUN ANGGARAN 2020. Diploma thesis, IPDN JATINANGOR.
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Abstract
ABSTRACT Problem Statement/Background (GAP): (Contains the background behind the research). Unexpected Expenditures are budget expenditures at the expense of the APBD for certain emergencies. This research is motivated by the Covid-19 pandemic. Purpose: analyze the Unexpected Expenditure Performance (BTT) in Mamuju Regency for the 2018-2020 fiscal year which is an important factor in the context of implementing the authority of the local government to anticipate, overcome and make efforts to accelerate the handling of the covid-19 pandemic that occurred. Method: This study uses descriptive qualitative research methods with an inductive approach, where the authors obtain data by means of interviews, observation and documentation. Result: shows the analysis of the BTT compatibility ratio of the regional government of Mamuju Regency is in a fluctuating state due to the government continuing to change, especially at this time the Covid-19 pandemic is ongoing. The efficiency ratio of the regional government expenditure of the Mamuju Regency from the 2018 budget year is 95.87%. In 2019 it decreased by 1.44% to 94.43%. In 2020 it increased again by 1.88% to reach 96.31%. Conclusion: BTT is in a fluctuating state or adjusting to government conditions and for the efficiency of regional spending in Mamuju Regency in 2018-2020 it is in the range of 90%-100% or less than 100% which means it is included in the Efficient criteria and as for the factors that hinder BTT in the future. The COVID-19 pandemic in Mamuju Regency at the Regional Financial and Asset Management Agency is the human resource that is the main driver in every activity implementation. In overcoming these problems, the researcher hopes that the local government can optimize the absorption of the APBD by making special applications, further increasing the realization of the budget, including conducting evaluations, conducting employee rotations by adjusting the areas of competence they have. Keywords: Unexpected Spending Performance (BTT), Covid-19 Pandemic, Regional Expenditure Analysis
| Item Type: | Thesis (Diploma) |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 13 Jun 2022 04:30 |
| Last Modified: | 13 Jun 2022 04:30 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/7418 |
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