PROSES PENYUSUNAN PERUBAHAN (REVISI) ANGGARAN PROGRAM DINAS DI DINAS PERKEBUNAN SUMATERA SELATAN PADA MASA PANDEMI COVID-19 TAHUN 2020

MUSLIGHIN, FAISAL and Septawan, Ardiyan and Mardianto, Mardianto (2022) PROSES PENYUSUNAN PERUBAHAN (REVISI) ANGGARAN PROGRAM DINAS DI DINAS PERKEBUNAN SUMATERA SELATAN PADA MASA PANDEMI COVID-19 TAHUN 2020. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana proses penyusunan perubahan anggaran di Dinas Perkebunan Sumatera Selatan yang disebabkan oleh penyebaran pandemi covid 19. Latar belakang pada penelitian ini adalah adanya pandemi covid 19 yang menyebabkan pemerintah harus melakukan refocusing anggaran sehingga dinas perkebunan perlu menyusun ulang kegiatan yang akan dilaksanakan dengan anggaran yang di efisiensikan, maka dari itu penelitian ini dilihat dari proses penyusunan anggaran yang disesuaikan dengan konsep menurut Anwar yang menyebutkan proses penyusunan anggaran yaitu mengidentifikasi kegiatan, mengidentifikasi sumber-sumber penerimaan, membuat pernyataan finansial, memformulasikan anggaran, menyusun usulan perubahan anggaran, melakukan revisi anggaran usulan anggaran, persetujuan revisi usulan anggaran, dan pengesahan perubahan anggaran. Metode penelitian yang digunakan adalah kualitatif dengan menggunakan teknik wawancara dan dokumentasi. Hasil dari penelitian ini proses penyusunan perubahan anggaran dinas perkebunan dilakukan dengan penyampaian Kebijakan Umum Perubahan Anggaran oleh BAPPEDA lalu penentuan besaran anggaran melalui koordinasi dengan BPKAD untuk membuat Prioritas dan Plafon Anggaran Sementara atau PPAS setelah itu dilakukan persetujuan untuk dibentuk menjadi RKAP SKPD selanjutnya dilakukan penyesuaian dan persetujuan dengan DPRD. Untuk pelaksanaan perubahan anggaran dibentuk menjadi DPPA SKPD sekaligus untuk disetujui dan disahkan oleh kepala dinas dan sekeretaris daerah. Hasil penelitian ini merekomendasikan sebaiknya dilakukan peningkatan penilaian terhadap kesesuaian anggaran dengan kegiatan, agar pelaksanaan anggaran dapat mencapai target 100 persen dan pada penyusunan kegiatan yang akan dilakukan diharapkan dapat mengedepankan kepentingan masyarakat seperti kegiatan bantuan kepada masyarakat guna mencapai peningkatan komoditas perkebunan di Sumatera Selatan. This study aims to determine how the changes in budgeting at the Plantation office of South Sumatera due to the Covid-19 Pandemic. Covid-19 Pandemic leads the government has to rearrange and refocus the budget plan thus Plantation office in South Sumatera has to modify the agenda that will be implemented by streamlined budget plan, Therefore this research is seen from the budget preparation process that is adjusted to the concept according to Anwar who mentions the budget preparation process, namely identifying activities, identifying sources of revenue, making financial statements, formulating budgets, preparing budget changes proposals, revising budget proposals, approving the revision of budget proposals, and ratification of budget changes. The method that was used in this research is qualitative by interview and documentary. The results of this study are the process of preparing changes to the budget plan for the plantation office of south Sumatera by submitting the General Policy on Budget Changes by BAPPEDA and then determining the amount of the budget through coordination with BPKAD to make Provisional Budget Priorities and Ceilings or PPAS after which approval is made to be formed into RKAP SKPD then adjustments and approvals are made with DPRD. implementation changes of a budget plan formed into DPPA SKPD outright approved and legitimated by the head of office and regional secretary. The results of this study recommend increasing the assessment of the suitability of the budget with activities. so that the implementation of the budget is possible to reach the target of 100 percent and in the preparation of the activities to be carried out it is expected that it can prioritize the public needs such as public aid to achieve an increase in plantation commodities in South Sumatra.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Proses Penyusunan Anggaran, Perubahan Anggaran, Covid-19
Subjects:	J Political Science > JJ Political institutions and public administration (North America) > JJ1000-1019 Political institutions and public administration (North America) J Political Science > JQ Political institutions Asia > JQ21-6651 Political institutions and public administration (Asia, Africa, Australia, Pacific Area, etc.)
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Mr. Faisal Muslighin
Date Deposited:	31 Jan 2022 05:05
Last Modified:	31 Jan 2022 05:05
URI:	http://repository.unsri.ac.id/id/eprint/63133

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