PELAKSANAAN REALOKASI ANGGARAN BELANJA MODAL DALAM PERCEPATAN PENANGANAN CORONAVIRUS DISEASE 2019 DI BADAN PENGELOLAAN KEUANGAN DAERAH KABUPATEN BULUKUMBA PROVINSI SULAWESI SELATAN

Faradilah, Dian (2022) PELAKSANAAN REALOKASI ANGGARAN BELANJA MODAL DALAM PERCEPATAN PENANGANAN CORONAVIRUS DISEASE 2019 DI BADAN PENGELOLAAN KEUANGAN DAERAH KABUPATEN BULUKUMBA PROVINSI SULAWESI SELATAN. Other thesis, Institut Pemerintahan Dalam Negeri.

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Abstract

Problem Statement/Background (GAP): The policy of budget cuts in the context of accelerating the handling of Covid-19 has forced the Bulukumba Regency government to make changes to the capital expenditure budget which was initially a priority but was later postponed. Purpose: the study aims to determine the implementation of the reallocation of the capital expenditure budget in accelerating the handling of covid-19 at the Regional Financial Management Agency of Bulukumba Regency, the obstacles faced and efforts to overcome these obstacles and to contribute ideas about the efforts that need to be improved by the Regional Government of Bulukumba Regency. Method: The method used by the author is a qualitative descriptive method with an inductive approach in which the author tries to describe and analyze the actual situation at the research site. The data used in this writing is the Realization Report of the Capital Expenditure Reallocation of Bulukumba Regency as secondary data and the results of interviews from BPKD officials of Bulukumba Regency as primary data. Data analysis used data reduction analysis methods, data presentation, data description and drawing conclusions. Result: The results show that the implementation of the reallocation of the capital expenditure budget at the Bulukumba Regency government has been going quite well, but there are still several inhibiting factors, including delays in activities that have been prepared previously, difficulties for managers to reallocate, and regulations issued in a fairly short time. Conclusion: Based on the results of the analysis, strategic efforts are needed from the Regional Government which can be carried out by immediately revising the priority scale in the use of the budget in accordance with the policy, Improving the quality of employees in order to achieve good, clean and timely financial governance, and following the latest information on new regulations. regarding the implementation of the reallocation of the capital expenditure budget and assigning a special officer to examine policies passed down by the central government. Keywords: Capital Expenditure, Implementation, and Reallocation

Item Type: Thesis (Other)
Subjects: L Education > L Education (General)
Divisions: Campus > IPDN Kampus Jatinangor
Depositing User: Keuangan Publik FMP
Date Deposited: 29 Jun 2022 06:00
Last Modified: 29 Jun 2022 06:00
URI: http://eprints.ipdn.ac.id/id/eprint/10237

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