STRATEGI PENYERAPAN ANGGARAN BELANJA DI BADAN PENGELOLA KEUANGAN DAN ASET DAERAH PROVINSI SUMATERA SELATAN PADA MASA PANDEMI COVID-19 TAHUN ANGGARAN 2020

DAMOPOLII, M. RIFKY RAMADANI and Erina, Lili and Mirani, Dwi (2022) STRATEGI PENYERAPAN ANGGARAN BELANJA DI BADAN PENGELOLA KEUANGAN DAN ASET DAERAH PROVINSI SUMATERA SELATAN PADA MASA PANDEMI COVID-19 TAHUN ANGGARAN 2020. Undergraduate thesis, Sriwijaya University.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui Strategi Penyerapan Anggaran Belanja Di Badan Pengelola Keuangan dan Aset Daerah Provinsi Sumatera Selatan Pada Masa Pandemi COVID-19 Tahun Anggaran 2020. Permasalahan dilatar belakangi oleh tingginya tingkat realisasi anggaran di Badan Pengelola Keuangan dan Aset Daerah Provinsi Sumatera Selatan mencapai 81,71% pada masa pandemi COVID-19. Konsep yang digunakan untuk menganalisis pelaksanaan strategi anggaran belanja dikemukakan oleh Fred R. David pada aspek pelaksanaan strategi berdasarkan tiga sub aspek yaitu menetapkan sasaran tahunan, kebijakan yang memotivasi karyawan, dan mengalokasikan sumber daya. Metode penelitian yang digunakan penelitian ini adalah metode penelitian kualitatif. Teknik yang digunakan dalam pengumpulan data yaitu Wawancara, dan Dokumentasi. Hasil Penelitian ini menunjukkan strategi pada penyerapan anggaran belanja yang digunakan oleh Badan Pengelola Keuangan dan Aset Daerah Provinsi Sumatera Selatan menggunakan strategi Incremental budgeting dalam penyerapan anggaran, membuat perjanjian kinerja dan pembuatan kebijakan baru yang menyesuaikan masa pandemi, serta mengalokasikan sumber daya tetap mengacu dengan kebijakan pemerintah yaitu Pembatasan Sosial Berskala Besar. Adapun saran dalam penelitian ini, diharapkan Badan Pengelola Keuangan dan Aset Daerah Provinsi Sumatera Selatan dapat mempertahankan cara mereka dalam pelaksanaan strategi penyerapan anggaran, karena dalam segi menetapkan sasaran tahunan sudah cukup baik secara umum dan secara perencanaan terhadap anggaran belanja, kebijakan yang diambil dalam memotivasi karyawan juga baik karena satu sama lain memiliki rasa tanggung jawab terhadap tugas masing-masing. Terakhir pada alokasi sumber daya diharapkan dapat ditingkatkan lagi karena masih belum mencapai indikator diatas 90%. Kata Kunci: Strategi, Anggaran, BPKAD, COVID-19 ABSTRACT This study aims to determine the strategy for absorption of expenditure budgets at the Regional Financial and Asset Management Agency of South Sumatra Province during the COVID-19 Pandemic Period for Fiscal Year 2020. The problem is motivated by the high level of budget realization in the Regional Financial and Asset Management Agency of South Sumatra Province, reaching 71% during the COVID-19 pandemic. The concept used to analyze the implementation of the budget strategy was put forward by Fred R. David in the aspect of strategy implementation based on three sub-aspects, namely setting annual targets, policies that motivate employees, and allocating resources. The research method used in this study is a qualitative research method. The techniques used in data collection are interviews and documentation. The results of this study indicate the strategy for budget absorption used by the Regional Financial and Asset Management Agency of South Sumatra Province using the incremental budgeting strategy in budget absorption, making performance agreements and making new policies that adjust to the pandemic period, as well as allocating resources according to government policies, namely, large-scale social restrictions. As for suggestions in this study, it is hoped that the Regional Financial and Asset Management Agency of South Sumatra Province can maintain their way of implementing the budget absorption strategy because, in terms of setting annual targets, it is quite good in general and in planning, it is also good because each employee has a sense of responsibility towards their respective tasks. Finally, the allocation of resources is expected to be increased again because it has not yet reached the indicator above 90%. Keywords: Strategy, Budget, BPKAD, COVID-19

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	: Strategi, Anggaran, BPKAD, COVID-19
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HJ Public Finance > HJ2005-2216 Income and expenditure. Budget
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Mr. Setio Dafa Syafala
Date Deposited:	23 Sep 2022 07:18
Last Modified:	23 Sep 2022 07:18
URI:	http://repository.unsri.ac.id/id/eprint/79569

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