ANALISIS PERUBAHAN ANGGARAN APBD KOTA BUKITTINGGI TAHUN 2020 DALAM RANGKA PENANGGULANGAN COVID-19 DI KOTA BUKITTINGGI

Authors

  • Nabilla Nabilla Universitas Andalas
  • Roni Ekha Putera Universitas Andalas
  • Hendri Koeswara Universitas Andalas

DOI:

https://doi.org/10.18196/jpk.v4i1.16358

Keywords:

Covid-19, APBD Change, Refocusing Budget, Bukittinggi City

Abstract

This study aims to analyze how the implementation of changes to the Regional Revenue and Expenditure Budget (APBD) of Bukittinggi City in the 2020 Fiscal Year that must be carried out in an effort to overcome Coronavirus Disease 2019 (Covid-19) in Bukittinggi City. This change was implemented based on central government guidelines including Government Regulation in Lieu of Law No. 1 of 2020 and Joint Decree of the Minister of Home Affairs and Minister of Finance No. 119/2813/SJ and 177/KMK.07/2020. This study uses a descriptive qualitative research method with the theory of the Budget Cycle. The results showed that the Bukittinggi City Government during the 2020 Fiscal Year had made seven budget changes with two of them being budget refocusing, this budget change was made based on the three main focuses of Covid-19, namely the fields of Health, Economy and Social Safety Nets which rely on The seven main local government organizations of Bukittinggi are the Health Service, Agriculture Service, Fire Service, Regional Disaster Management Agency, Public Works and Public Housing Service, Social Service, and the Environment Service. During the focus of this Covid-19 response activity, it has an impact on changes in the total city government budget which has decreased in the budget with a percentage change in Total City Revenue up to 14.08%, Total Expenditure decreased by 11.28%, but for Expenditures in the Unexpected Expenditure section ( BTT) has increased to a percentage of 2,119.48%.

Author Biographies

Nabilla Nabilla, Universitas Andalas

Administrasi Publik

Roni Ekha Putera, Universitas Andalas

Administrasi Publik

Hendri Koeswara, Universitas Andalas

Administrasi Publik

References

Peraturan

Instruksi Presiden Nomor 4 Tahun 2020

Peraturan Pemerintah Pengganti Undang-Undang Republik Indonesia Nomor 1 Tahun 2020

Peraturan Walikota Bukittinggi Nomor 20 Tahun 2020 tentang Perubahan Ketiga Atas Peraturan Walikota Bukittinggi Nomor 40 Tahun 2019 tentang Penjabaran APBD Tahun Anggaran 2020

Peraturan Walikota Bukittinggi Nomor 30 Tahun 2020 tentang Perubahan Keenam Atas Peraturan Walikota Bukittinggi Nomor 40 Tahun 2019 tentang Penjabaran APBD Tahun Anggaran 2020

Surat Keputusan Bersama Menteri Dalam Negeri dan Menteri Keuangan Nomor 119/2813/SJ dan 177/KMK.07/2020

Buku

Badan Pemeriksa Keuangan Republik Indonesia. Laporan Hasil Atas Laporan Keuangan Pemerintah Kota Bukittinggi Tahun 2020

Lee Robet D. Jhonson Ronald W dan Joyce Philip G. 2013. Public Budgeting System 9th Edition. Amerika Serikat : Jones and Bartlett Learning.

Internet

Kompas TV. Jokowi Minta Daerah Realokasi dan Fokuskan Anggaran untuk Penanganan Corona ( https://www.youtube.com/watch?v=waSGXRHs0Ec ) diakses pada 04 September 2020 Pukul 14:43 WIB

Word Health Organization. 2020. Data Covid-19 Region Indonesia. (https://covid19.who.int/region/searo/country/id). Diakses pada 30 September 2020 pukul 12:25 WIB

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Published

2022-12-27

How to Cite

Nabilla, N., Putera, R. E., & Koeswara, H. (2022). ANALISIS PERUBAHAN ANGGARAN APBD KOTA BUKITTINGGI TAHUN 2020 DALAM RANGKA PENANGGULANGAN COVID-19 DI KOTA BUKITTINGGI. Jurnal Pemerintahan Dan Kebijakan (JPK), 4(1), 35–45. https://doi.org/10.18196/jpk.v4i1.16358

Issue

Vol. 4 No. 1 (2022): December

Section

Articles

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