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Hendri Koeswara
Andalas University
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Journal : Jurnal Pemerintahan dan Kebijakan (JPK)

 1 
ANALISIS PERUBAHAN ANGGARAN APBD KOTA BUKITTINGGI TAHUN 2020 DALAM RANGKA PENANGGULANGAN COVID-19 DI KOTA BUKITTINGGI Nabilla Nabilla; Roni Ekha Putera; Hendri Koeswara
Jurnal Pemerintahan dan Kebijakan (JPK) Vol 4, No 1 (2022): December
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jpk.v4i1.16358

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%.
Co-Authors Ahmad Zainullah Hasan Amri Hakim Apriwan Apriwan, Apriwan Arry Bainus, Arry Azna Yusra Sylviana Azna Yusra Sylviana Azwar Azwar Debby Putri Pratama Debby Putri Pratama Debby Putri Pratama Desna Aromatica Didi Rahmadi Enggi Hidayat Fajri Rahman Fauzan Misra Getha Sekartadji Hamdan Hanida, Rozidateno P. Ilham Aldelano Azre Ira Irawati lham Aldelano Azre Malse Yulivestra Miftahul Viona Sari Misnar Sitriwanti Misnar Sitriwanti Muhammad Ichsan Kabullah Muluk, Saeful Mutia Reni Nabilla Nabilla Nabilla Nabilla Nabilla Nabilla Nora Idiawati Novalinda Novalinda Novira Rahmayuni Nur Fadisa Nurhida Hayani Putra Sulung Febriansyah Putra, Hadi Rahman, Fajri Ratih Ratih Ratih Ratih Sri Melyani Ratnawili, Ratnawili Ria Ariany Ria Ariany Riandini, Ory Ridho Yoliandri Rini Zumaida Roni Ekha Putera Roza Liesmana Roza Liesmana Rozidateno P Hanida Rozidateno P. Hanida Rozidateno Putri Hanida Saeful Muluk Sarwani Sarwani Sonia Septiani Sudarmoko Sudarmoko Sudarmoko, Sudarmoko Sutan Riska Tuanku Kerajaan Syamsurizaldi Syamsurizaldi Syarkawi Syarkawi Viqda Vina Lucyianaa Weni Pebnita Wewen Kusumi Rahayu Yoserizal Yoserizal Zakiah Darajat Zetra, Aidinil Zhahrah Indah Pratiwi Zikri Alhadi