CD Skripsi

Dampak Pandemi Covid 19 Terhadap Pertanggungjawaban Keuangan Pada Pemerintah Daerah (Studi Kasus Pada Pemerintah Provinsi Riau)

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Abstract
This study aims to observe how local government financial management,
especially the management of unexpected expenses in the face of the COVID-19
pandemic. The method used in this research is a qualitative method with a type of
case study. Data collection techniques using interview techniques, observation
and documentation. To ensure the validity of the data, triangulation was carried
out, namely triangulation of sources and technical triangulation. The informants
in this study consisted of key informants, main informants and supporting
informants. Key informants are the Head of the Budget Section, the Head of the
Treasury, and the Head of the Accounting and Reporting Sub Division. Data
analysis was carried out by collecting data, reducing data and making
conclusions. The results showed that the management of unexpected expenses was
carried out through the planning stage, namely by reallocating and concentrating
the budget. At the administrative and accountability stage, there are problems in
recording Unexpected Expenditures, namely the absence of clear technical
guidelines regarding the implementation of Unexpected Expenditures,
determining expenditure limits for emergencies and urgency. Another problem is
the absence of valid data for the distribution of aid funds for MSMEs affected by
Covid -19 as well as valid documents for recording third party grant assistance.
Another problem is the absence of valid data for the distribution of aid funds for
MSMEs affected by Covid -19 as well as documents that are valid for recording
third party grant assistance. This research contributes to the government in
making policies in financial management in a disaster emergency.
Keywords: Covid-19 pandemic, financial management, refocusing, reallocation,
administration

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0074)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0074)

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

Daus

Versi lain/terkait

Lampiran Berkas

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