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Abstract
Refocusing and Reallocating Regional Expenditures During the COVID-19 Pandemic in the North Maluku Provincial Government. This study aims to describe the management of refocusing activities and reallocation of the regional budget of the North Maluku Provincial Government for Fiscal Year 2020. The research method used is descriptive qualitative research with a case study approach. The North Maluku Provincial Government rationalized the regional expenditure budget to obtain funds for handling COVID-19 in the form of refocusing regional spending on 17 SKPDs amounting to Rp. However, the expenditure rationalization value did not reach the percentage according to the provisions of the Minister of Home Affairs and the Minister of Finance. There are problems in implementing expenditures resulting from refocusing activities and reallocating budgets, including planning for the procurement of goods and services in the health sector, which is not appropriate, and the use of funds for activities that are not directly related to the handling of the COVID-19 pandemic. Accountability for spending from the results of refocusing activities and reallocating budgets shows that more use of funds is realized in the form of purchasing medical devices, providing honoraria, and official travel expenses.
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References
- Andrew, J., Baker, M., Guthrie, J., Martin-Sardesai, A. 2020. Australia's Covid-19 Public Budgeting Response: The Straitjacket of Neoliberism. Journal of Public Budgeting, Accounting and Financial Management. 32(5): 759-770.
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- Amen, Fadillah. 2019. Budgeting in Local Governments in Theoretical, Normative, and Empirical Perspectives. Malang: UB Press.
- Atmaja, Arga Fitra. 2016. Regulation of Budget Shifts in Regional Financial Management. Lex et Societatis, Vol. IV No. 7.
- Supreme Audit Agency Representative of North Maluku Province. 2020. Report on the results of the Compliance Examination on the Handling of the 2020 Covid-19 Pandemic at the North Maluku Provincial Government in Sofifi. Ternate.
- Halim, Abdul, and Sham Kusufi, Muhammad. 2013. Theory, Concepts, and Applications of Public Sector Accounting. Jakarta: Salemba Empat.
- Hasanah, Budi. 2019. Public Accountability in Sunda Strait Tsunami Disaster Management. Cosmogov: Journal of Government Science. 5(2):174-188.
- Heider, Fritz. 1958. The Psychology of Interpersonal Relations, New York: Wiley.
- Khan, MY, Jain, PK. 2008. Financial Management Fiveth Edition. New Delhi. Tata McGraw-Hill Publishing Company Limited.
- Junaidi, Muhammad et al. 2020. Policy on Refocusing Regional Expenditure Budgets in Handling the Covid-19 Pandemic. Halu Oleo Law Review. 4(2): 145-156.
- Latham, GP, Winters. DC, and Locke, EA 1994. Cognitive and Motivational Effects of Participants: A Mediator Study. Journal of Organizational Behavior, 15 (1).
- Locke, EA, Shaw, KN, Saari, L. M and Latham, GP 1981. Goal setting and task performance: 1969-1980. Psychological Bulletin.
- Mamik. 2015. Qualitative Methodology. Sidoarjo. Zifatama Publisher.
- Madjid, Noor Cholis. 2018. Analysis of Natural Disaster Calculation Methods and Budget Allocations. National Symposium on State Finance. 1046-1065.
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- North Maluku Provincial Government, North Maluku Provincial Regulation Number 1 of 2020 concerning the Regional Revenue and Expenditure Budget of North Maluku Province for Fiscal Year 2020.
- Rabbani, Deden Rafi Syafiq. 2020. Public Trust Building Strategy on Regional Financial Management: Reviewing the Process of Refocusing and Realizing the Regional Budget in Efforts to Handle the Covid-19 Pandemic. Legislative. 4(1): 59-78.
- Rahardjo, Mudjia. 2017. Case Studies in Qualitative Research: Concepts and Procedures. Poor. UIN Maulana Malik Ibrahim.
- Republic of Indonesia, Law Number 17 of 2003 concerning State Finance.
- Republic of Indonesia, Law Number 23 of 2014 concerning Regional Government.
- Republic of Indonesia, Law Number 9 of 2015 concerning the Second Amendment to Law Number 23 of 2014 concerning Regional Government.
- Republic of Indonesia, Law Number 20 of 2019 concerning the State Revenue and Expenditure Budget for Fiscal Year 2020.
- Republic of Indonesia, Law Number 2 of 2020 concerning Stipulation of Government Regulation in Lieu of Law Number 1 of 2020 concerning State Financial Policy and Financial System Stability for Handling Covid-19 and/or In Facing Threats That Endanger the National Economy and/or Stability Financial System.
- Republic of Indonesia, Government Regulation Number 12 of 2019 concerning Regional Financial Management.
- Republic of Indonesia, Government Regulation in Lieu of Law Number 1 of 2020 concerning State Financial Policy and Financial System Stability for Handling the Corona Virus Disease 2019 (COVID-19) Pandemic and/or In Facing Threats That Endanger the National Economy and/or Financial System Stability.
- Republic of Indonesia, Presidential Instruction Number 4 of 2020 concerning Refocussing of Activities, Reallocation of Budgets, and Procurement of Goods and Services in the Context of Accelerating Handling of Corona Virus Disease 2019 (COVID-19).
- Republic of Indonesia, Regulation of the Minister of Home Affairs Number 21 of 2011 concerning the Second Amendment to Regulation of the Minister of Home Affairs Number 13 of 2006 concerning Guidelines for Regional Financial Management.
- The Republic of Indonesia, Joint Decree of the Minister of Home Affairs and the Minister of Finance Number 119/2813/SJ and 177/KMK.07/2020 concerning Acceleration of Adjustment of the 2020 Regional Revenue and Expenditure Budget in the Context of Handling Corona Virus Disease 2019 (Covid-19), and Security Public Purchasing Power and National Economy.
- Republic of Indonesia, Decree of the Minister of Finance Number 10/KM.7/2020 concerning Postponement of Distribution of General Allocation Funds and/or Profit Sharing Funds to Regional Governments that Do not Submit Reports on Adjustment of Regional Revenue and Expenditure Budgets for Fiscal Year 2020.
- Republic of Indonesia, Instruction of the Minister of Home Affairs Number 1 of 2020 concerning Prevention of the Spread and Acceleration of Handling Corona Virus Disease 2019 in Regional Governments.
- Robbins, Stephen. P. Dan Timothy A. Judge. 2008. Organizational Behavior. Jakarta. Salemba Four.
- Arifianti ET. Al, 2013, the Effect of Regional Financial Examination and Supervision on the Performance of Regional Government Administration (Empirical Study on Regency/City Governments in Indonesia).
- Sanjaya, Nata. 2020. Regional Budgeting Policy during the Covid-19 Pandemic (Case Study on the Banten Provincial Government). Journal of Administrative Sciences. 17(2): 273-290.
- Sasmito, Cahyo et al. 2020. Management of Tourism Sector Public Policy. Malang: CV IRDH.
- Siyoto, Sandu, Sodik, Ali. 2015. Basic Research Methodology. Yogyakarta: Media Publishing Literacy.
- Sore, Uddin B., and Sobirin. 2017. Public Policy. Makassar: CV Sah Media.
- Sudaryanto, Edy. 2020. Regional Budget Reallocation Strategy for Covid-19 Pandemic Management Case Study in “X” Regional Government. SENMEA proceedings. September 2020: 235-240.
- Sugiarto, Eko. 2015. Compiling a Qualitative Research Proposal: Thesis and Thesis. Yogyakarta: Media Sanctuary.
References
Andrew, J., Baker, M., Guthrie, J., Martin-Sardesai, A. 2020. Australia's Covid-19 Public Budgeting Response: The Straitjacket of Neoliberism. Journal of Public Budgeting, Accounting and Financial Management. 32(5): 759-770.
Anggito, Albi, Setiawan, Johan. 2018. Qualitative Research Methodology. Sukabumi: CV Trace.
Amen, Fadillah. 2019. Budgeting in Local Governments in Theoretical, Normative, and Empirical Perspectives. Malang: UB Press.
Atmaja, Arga Fitra. 2016. Regulation of Budget Shifts in Regional Financial Management. Lex et Societatis, Vol. IV No. 7.
Supreme Audit Agency Representative of North Maluku Province. 2020. Report on the results of the Compliance Examination on the Handling of the 2020 Covid-19 Pandemic at the North Maluku Provincial Government in Sofifi. Ternate.
Halim, Abdul, and Sham Kusufi, Muhammad. 2013. Theory, Concepts, and Applications of Public Sector Accounting. Jakarta: Salemba Empat.
Hasanah, Budi. 2019. Public Accountability in Sunda Strait Tsunami Disaster Management. Cosmogov: Journal of Government Science. 5(2):174-188.
Heider, Fritz. 1958. The Psychology of Interpersonal Relations, New York: Wiley.
Khan, MY, Jain, PK. 2008. Financial Management Fiveth Edition. New Delhi. Tata McGraw-Hill Publishing Company Limited.
Junaidi, Muhammad et al. 2020. Policy on Refocusing Regional Expenditure Budgets in Handling the Covid-19 Pandemic. Halu Oleo Law Review. 4(2): 145-156.
Latham, GP, Winters. DC, and Locke, EA 1994. Cognitive and Motivational Effects of Participants: A Mediator Study. Journal of Organizational Behavior, 15 (1).
Locke, EA, Shaw, KN, Saari, L. M and Latham, GP 1981. Goal setting and task performance: 1969-1980. Psychological Bulletin.
Mamik. 2015. Qualitative Methodology. Sidoarjo. Zifatama Publisher.
Madjid, Noor Cholis. 2018. Analysis of Natural Disaster Calculation Methods and Budget Allocations. National Symposium on State Finance. 1046-1065.
Mardiasmo. 2009. Public Sector Accounting. Yogyakarta: Andi Yogyakarta.
North Maluku Provincial Government, North Maluku Provincial Regulation Number 1 of 2020 concerning the Regional Revenue and Expenditure Budget of North Maluku Province for Fiscal Year 2020.
Rabbani, Deden Rafi Syafiq. 2020. Public Trust Building Strategy on Regional Financial Management: Reviewing the Process of Refocusing and Realizing the Regional Budget in Efforts to Handle the Covid-19 Pandemic. Legislative. 4(1): 59-78.
Rahardjo, Mudjia. 2017. Case Studies in Qualitative Research: Concepts and Procedures. Poor. UIN Maulana Malik Ibrahim.
Republic of Indonesia, Law Number 17 of 2003 concerning State Finance.
Republic of Indonesia, Law Number 23 of 2014 concerning Regional Government.
Republic of Indonesia, Law Number 9 of 2015 concerning the Second Amendment to Law Number 23 of 2014 concerning Regional Government.
Republic of Indonesia, Law Number 20 of 2019 concerning the State Revenue and Expenditure Budget for Fiscal Year 2020.
Republic of Indonesia, Law Number 2 of 2020 concerning Stipulation of Government Regulation in Lieu of Law Number 1 of 2020 concerning State Financial Policy and Financial System Stability for Handling Covid-19 and/or In Facing Threats That Endanger the National Economy and/or Stability Financial System.
Republic of Indonesia, Government Regulation Number 12 of 2019 concerning Regional Financial Management.
Republic of Indonesia, Government Regulation in Lieu of Law Number 1 of 2020 concerning State Financial Policy and Financial System Stability for Handling the Corona Virus Disease 2019 (COVID-19) Pandemic and/or In Facing Threats That Endanger the National Economy and/or Financial System Stability.
Republic of Indonesia, Presidential Instruction Number 4 of 2020 concerning Refocussing of Activities, Reallocation of Budgets, and Procurement of Goods and Services in the Context of Accelerating Handling of Corona Virus Disease 2019 (COVID-19).
Republic of Indonesia, Regulation of the Minister of Home Affairs Number 21 of 2011 concerning the Second Amendment to Regulation of the Minister of Home Affairs Number 13 of 2006 concerning Guidelines for Regional Financial Management.
The Republic of Indonesia, Joint Decree of the Minister of Home Affairs and the Minister of Finance Number 119/2813/SJ and 177/KMK.07/2020 concerning Acceleration of Adjustment of the 2020 Regional Revenue and Expenditure Budget in the Context of Handling Corona Virus Disease 2019 (Covid-19), and Security Public Purchasing Power and National Economy.
Republic of Indonesia, Decree of the Minister of Finance Number 10/KM.7/2020 concerning Postponement of Distribution of General Allocation Funds and/or Profit Sharing Funds to Regional Governments that Do not Submit Reports on Adjustment of Regional Revenue and Expenditure Budgets for Fiscal Year 2020.
Republic of Indonesia, Instruction of the Minister of Home Affairs Number 1 of 2020 concerning Prevention of the Spread and Acceleration of Handling Corona Virus Disease 2019 in Regional Governments.
Robbins, Stephen. P. Dan Timothy A. Judge. 2008. Organizational Behavior. Jakarta. Salemba Four.
Arifianti ET. Al, 2013, the Effect of Regional Financial Examination and Supervision on the Performance of Regional Government Administration (Empirical Study on Regency/City Governments in Indonesia).
Sanjaya, Nata. 2020. Regional Budgeting Policy during the Covid-19 Pandemic (Case Study on the Banten Provincial Government). Journal of Administrative Sciences. 17(2): 273-290.
Sasmito, Cahyo et al. 2020. Management of Tourism Sector Public Policy. Malang: CV IRDH.
Siyoto, Sandu, Sodik, Ali. 2015. Basic Research Methodology. Yogyakarta: Media Publishing Literacy.
Sore, Uddin B., and Sobirin. 2017. Public Policy. Makassar: CV Sah Media.
Sudaryanto, Edy. 2020. Regional Budget Reallocation Strategy for Covid-19 Pandemic Management Case Study in “X” Regional Government. SENMEA proceedings. September 2020: 235-240.
Sugiarto, Eko. 2015. Compiling a Qualitative Research Proposal: Thesis and Thesis. Yogyakarta: Media Sanctuary.