CD Tesis

Penyerapan Anggaran: Deviasinya Di Masa Sebelum, Saat Dan Setelah Pandemi Covid19 Pada Kantor Wilayah Kementerian Agama Provinsi Riau

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Absorption of the budget is very important as a benchmark for government
performance. In the first quarter of 2021, around 15% of the realized APBN
reached Rp. 723 trillion or 26.3% of this year's target of Rp 2,750 trillion. During
a pandemic, the government issued various regulations related to social restrictions
and also issued various regulations regarding budget absorption. At the Regional
Office of the Ministry of Religion of Riau Province, the Islamic Guidance Unit has
experienced a decrease in the percentage of realization of the 2020 budget
compared to 2019.
The purpose of this study was to determine the analysis of deviations from
budget absorption before, during and after the Covid-19 pandemic at the Regional
Office of the Ministry of Religion, Riau Province. Analyzing target achievement and
budget absorption performance scores before the pandemic, during the pandemic
and after the Covid19 pandemic at the Regional Office of the Ministry of Religion
of Riau Province and the condition of supervisors at the Office of the Ministry of
Religion of Riau Province during the pandemic in relation to budget absorption
and stewardship theory. By using a qualitative case study method. The data
credibility test uses source triangulation and triangulation of data collection
techniques, namely group discussion forums, interviews and documentation. Data
analysis techniques using interactive model data analysis.
The results of the study show that there was a deviation in budget absorption
during the pandemic from the target set by the Ministry of Finance. There was a
decline in budget execution performance during the pandemic when compared to
before and after the pandemic. The reason is the revision of the budget, regulations
limiting the absorption of the salary budget. The condition of the employees of the
Riau Province Ministry of Religion Office during the pandemic supports the
stewardship theory because they are still trying to disburse the budget even with
all the regulations that appeared during the pandemic.
Keywords: Budget Absorption, Covid19 pandemic, budget absorption deviation,
budget implementation performance value, stewardship theory.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910246984

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910246984

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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