Refocusing on Activities and Reallocation of Regional Revenue and Expenditure Budgets during the Covid-19 Pandemic

Adi Sutianto

doi:10.26905/iconiss.v3i1.9688

Refocusing on Activities and Reallocation of Regional Revenue and Expenditure Budgets during the Covid-19 Pandemic

Adi Sutianto

Abstract

The phenomenon of the Covid-19 pandemic has required all regional governments in Indonesia, including the East Kutai Regency Government, to implement a policy of refocusing activities and reallocating the Regional Revenue and Expenditure Budget based on Government Regulation in Lieu of Law of the Republic of Indonesia Number 1 of 2020 and other related regulations. However, this policy has in fact created new problems in local government financial management. Based on these problems, this study aims to describe and analyze the implementation of the policy of refocusing activities and reallocating the Regional Revenue and Expenditure Budget during the Covid-19 pandemic based on Government Regulation in Lieu of Law of the Republic of Indonesia Number 1 of 2020 in the East Kutai Regency Government, and to describe and analyze supporting and inhibiting factors in the implementation of the policy. Through a descriptive-qualitative approach and based on the theory of public policy implementation from Edward III, this study concludes that: First, the policy of refocusing activities and reallocating the Regional Revenue and Expenditure Budget during the Covid-19 pandemic based on Government Regulation in Lieu of Law of the Republic of Indonesia Number 1 of 2020 in the East Kutai Regency Government, seen from the variables of socialization, resources, commitment, and work mechanisms, it has been successfully implemented although it still faces several obstacles. Second, factors that support the implementation of the policy of refocusing activities and reallocating the Regional Revenue and Expenditure Budget during the Covid-19 pandemic include the high commitment of policy implementers, and the availability of adequate facilities and infrastructure; As for the factors that hindered the implementation of the policy, among others, the lack of consistent policy socialization due to the issuance of regulations that were repeatedly issued, lack of competent human resources, and weak coordination between related organizational units.

Keywords

Control, Development, Landzoning, Vertical

Full Text:

PDF

References

Agustino, L. (2016). Dasar-dasar kebijakan publik (Edisi Revisi). Alfabeta.

Anderson, J. E. (1975). Public Policy Making. Holt.

Anthony, R. N., & Govindarajan. (1998). Management Control System (9th Ed). Mc Graw Hill.

Dubrin, J. A. (1990). Essential of Management.

Dye, T. R. (1998). Understanding Public Policy. Prentice Hall.

Edward III, George C. (1980). Implementing Public Policy. Congressional Quarterly Press.

Gaspersz, Vincent, (1994). Sistem informasi manajemen (suatu pengantar). Armico.

Kaltim Today. (2020, August 14). Tangani Covid-19, Kaltim Refocusing Anggaran Hingga Rp 69 M. Kaltim Today, https://kaltimtoday.co/tangani-covid-19-kutim-refocusing-anggaran-hingga-rp-69-m/

Lestyowati, J., & Kautsarina, A. F. (2020). Implementasi realokasi anggaran dan refocussing kegiatan di masa Pandemi Covid-19 studi kasus Bdk Yogyakarta. Simposium Nasional Keuangan Negara, 2(1), 424-439.

Lexy, J. M. (2002). Metodologi penelitian kualitatif. Remaja Rosdakarya.

Miles, H., & Saldana. (2014). Qualitative Data Analysis. SAGE Publications.

Pemerintah Indonesia. Peraturan Pemerintah Pengganti Undang-Undang Republik Indonesia No. 1 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan Dalam Rangka Penanganan Pandemi Corona Virus Disease 2019 (Covid-19) dan/atau Menghadapi Ancaman yang Membahayakan Perekonomian dan/atau Keuangan Nasional Stabilitas Sistem telah dilakukan refocusing kegiatan dan realokasi APBD.

Rudianto (2006). Akuntansi Manajemen: Informasi Untuk Pengambilan Keputusan Manajemen. Grasindo.

Sadhana, K. (2011). Etika Birokrasi dalam Pelayanan Publik.

Sanjaya, N. (2020). Kebijakan penganggaran daerah di masa Pandemi Covid-19 (Studi kasus pada Pemerintah Daerah Provinsi Banten). Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi, 17(2), 273-290.

Stoner, J. A. F., Freeman, R. E., & Gilbert, D. R. (2005). Management (6th Ed). Prentice Hall.

Subarsono, A. G. (2005). Analisis kebijakan publik: Konsep, teori dan aplikasi. Pustaka Belajar.

Sugiyono (2012). Metode Penelitian Kuantitatif, Kualitatif dan R & D. Alfabet.

Sukarna (1992). Dasar-Dasar Manajemen. CV. Maju Mandar.

Syukur, F. (2011). Manajemen Pendidikan Berbasis Madrasah. Penerbit Rizki Putri.

Terry, G. R. (2006). Prinsip-Prinsip Manajemen. Bumi Aksara.

Turney, C., dkk. (1992). The School Manager. Allen & Unwin.

Jaweng, R. N. A., Ramda, E.E., Suparman, N., Hasibuan, S. N., Mangiri, D., and Tambunan, M. (2020) Realokasi Anggaran dan Penyesuaian (Refocusing) Program: Tantangan dan Respons Pemerintah Daerah Hadapi Pandemi. United Cities and Local Governments Asia-Pacific (UCLG ASPAC) & APEKSI.

Wahab, S. A. (1990). Analisis Kebijakan Publik. Bumi Aksara.

Winarno, B. (2007). Kebijakan Publik: Teori, dan Proses. Mediapressindo

DOI: https://doi.org/10.26905/iconiss.v3i1.9688