CD Skripsi

Analisis Realokasi Dan Refocusing Anggaran Dana Desa Pada Masa Pandemi Covid-19 (Studi Kasus Pada Desa Pancuran Gading Kecamatan Tapung, Kabupaten Kampar)

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ABSTRAC
This study aims to find out how to reallocate and refocus village funds for the prevention of Covid-19 in Pancuran Gading Village using William Dunn's 5 evaluation models, what is the impact of reallocating and refocusing village funds for direct village cash assistance in Pancuran Gading Village and how the contribution of direct cash assistance funds for the prevention of Covid-19 in Pancuran Gading Village.
In this study using qualitative methods 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, technical triangulation and time triangulation. Informants in this study were village heads, village secretaries, village treasurers, hamlet heads, community leaders and BLT recipients. Data analysis is done by reducing data, presenting data and making conclusions.
The results of this study indicate that in terms of effectiveness, the budget refocusing policy has not been effective in dealing with the Covid-19 pandemic outbreak. In terms of adequacy, the refocusing of the budgeted funds has not been sufficient in terms of various factors, especially the KUA PPAS which has been evaluated showing a deficit. In terms of equity, the reallocation of the budget through APBD refocusing has been carried out in stages with an even allocation of the budget to all units of the COVID-19 task force as well as social net provider programs. Viewed from responsiveness, the APBD budget refocusing program received several responses from the public, both positive and distorted responses, in which many people consider the Covid-19 budget to be used as a tool for budget politics. Judging from the accuracy, the use of funds that have been centralized through the unexpected expenditure budget has been maximized in order to achieve the desired budget reallocation target. For the contribution of BLT funds during the Covid-19 pandemic, it does not provide financial guarantees for families, it's just that these funds can help them with financial matters, both used for savings and for health.
Keywords: Dana Desa, Realokasi, Refocusing, Covid-19

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802110450

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802110450

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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