CD Skripsi

Pengelolaan Keuangan Pemerintah Daerah Provinsi Riau Dalam Penanganan Belanja Di Bidang Kesehatan Pada Masa Pandemi Covid-19

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This study aims to see how local government financial management, especially the
management of unexpected spending 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 Budget, the Head of the Treasury, and the Head of the Accounting and Reporting
Sub-Section, the main informant of the Health Service Planning and Program Sub-
Section, the Health Office's Regional Health Office's Equipment and Property
Management Sub-Section, the Sub-Section for Program Management and Budgeting
of the Regional Hospital, Arifin Ahmad, Planning Section of Medical Service
Facilities at RSUD arifin Ahmad, PPTK Covid 19 Petala Bumi Hospital, Petala Bumi
Covid 19 Logistics. Data analysis was carried out by collecting data, reducing data
and making conclusions. The results of the analysis show that the impact of the
Covid-19 Pandemic caused the Riau Provincial Government to refocus and reallocate
the budget four times. At the Planning and Administration stage, there were no
significant obstacles found, while at the administrative and accountability stage there
were obstacles to recording Unexpected Expenditures, namely the lack of clear
technical guidelines regarding the implementation of Unexpected Expenditures,
setting limits on expenditures for emergencies and urgency. Other issues of valid
documents in the listing of Health Goods grants from third parties. 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 (0103)

Penerbit

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

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0103)

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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