CD Skripsi

Pengelolaan Keuangan Pemerintahan Daerah Selama Pandemi Covid-19 (Studi Kasus Pada Pemerintah Kabupaten Pelalawan)

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ABSTRACT
This study aims to look at qualitatively how the financial management of local governments, especially the management of unexpected expenditures in the face of the COVID-19 pandemic. The method used in this research is a qualitative method with the 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 source triangulation and technical triangulation. Informants in this study consisted of key informants, key informants and supporting informants. The key informants are the Head of Budget, Head of Treasury, and Head of Sub-Division of Accounting and Reporting. Data analysis is done by collecting data, reducing data and making conclusions. The results of the analysis show that the impact of the Covid-19 pandemic has caused the Pelalawan Regency Government of Riau Province to refocus and reallocate the budget four times. At the administrative and accountability stage, there are obstacles to recording Unexpected Expenditures, namely the absence of clear technical guidelines regarding the implementation of Unexpected Expenditures, setting expenditure limits for emergencies and urgencies. 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 in recording third party grant assistance. This research contributes to the government in making policies in financial management in disaster emergencies.
Keywords: Covid-19 Pandemic, Financial Management, Refocusing, Reallocation, Administration, Accountability.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1702122055

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1702122055

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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