CD Skripsi

Analisis Realokasi Dan Refocusing Anggaran Dana Desa Pada Masa Pandemi Covid-19 (Studi Kasus Pada Kabupaten Kuantan Singingi)

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Abstract
This study aims to determine whether the implementation is in accordance
with the plan regarding shifting the village fund budget during the COVID-19
pandemic. Changes in regulations regarding the use of village funds in handling
COVID-19 in Kuantan Singingi Regency include (1). The use of village funds for
the prevention and handling of Covid-19; (2). Village Cash Intensive Work; (3).
Village Cash Direct Assistance. To achieve this objective, a qualitative method
with the type of case study was used. The population in this study was 218 villages
in Kuantan Singingi Regency, then the researchers divided the villages into four
regions based on the geographical location of each village, the data on the
number of covid prevention budgets in the village were sourced from the Social
and Village Empowerment Service (Dissos PMD). 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 were the Head of the
Village and Community Empowerment Social Service, the Village Arrangement
and Cooperation Section, and the Village Finance Section. Data analysis is done
by collecting data, reducing data, and making conclusions. The results showed
that the reallocation and refocusing of the Village Fund for the prevention and
handling of Covid-19 in Kuantan Singingi Regency was Rp. 177,009,214,000,-.
Reallocation and Refocusing of Village Funds for Cash Intensive Work
51,808,938,000,-. And Direct Cash Assistance 600 thousand per month within 3
months of distribution. During the Covid-19 pandemic, in the administrative and
accountability stages, there were obstacles, namely the implementation of
unexpected expenditures, the budget that had been set in the estimated costs that
had been budgeted, there were price differences in the market. Another problem is
that there is overlapping data or duplicate data in the distribution of the aid.
Keyword : Village Fund, Reallocation, Refocusing, Covid-19 Pandemic

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 122 (0017)

Penerbit

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

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 122 (0017)

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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