Management of Unexpected Expenditures for Covid-19 in Local Government
Abstract
This study aims to explore how the Riau Provincial Government manages unexpected expenses in the face of the Covid-19 pandemic. The method in this study is a qualitative method with the type of case study. Data collection techniques used are interviews, observation, and documentation. The results showed that the management of unexpected costs was carried out through the planning stage by reallocating and centralizing the budget. At the administrative and accountability stage, there are problems in recording Unexpected Expenditures, namely the absence of clear technical guidelines regarding the implementation of Unexpected Expenditures, setting spending limits for emergencies. There is no valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents for recording third party grant assistance. This research contributes to the government in making policies in financial management in disaster emergencies.
Keywords: Covid-19 pandemic, financial management, refocusing, reallocation, administration
Downloads
Download data is not yet available.
References
Anwar. A. A. (2004). Human resource management of the first printing company. Bandung: PT. Rsodakarya.
Arifiyanto, D. F., & Kurrohman, T. (2014). Accountability for managing village fund allocations in Jember Regency. Journal of Accounting and Financial Research, 2(3), 473–485. https://doi.org/10.17509/jrak.v2i3.6598
Asshidiqie, A. (2006). Introduction to Constitutional Law Volume II, Constitutional Court of the Republic of Indonesia
Budiarso, N., Tinangon, J., & Rondonuwu, R. (2015). Analisis Efisiensi dan Efektivitas Pengelolaan Keuangan Daerah pada Dinas Pendapatan Daerah Kabupaten Minahasa. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 3(4), 23–32.
Creswell.J.W. (2015). Qualitative Inquiry and Research Design: Choosing Among Five Approaches. SAGE Publication.
Hasanah, U. (2019). Disaster Management Financial Accountability (Study at the Regional Disaster Management Agency of West Java Province). XXI, 34–39.
Kepres No 12. (2020). Regarding the Determination of Non-Natural Disaster for Corona Virus Disease 2019 as a National Disaster.
Nadirsyah, S. A. (2016). Regional Financial Supervision Of Report Quality principles of Government Accounting Standards. Journal of Master of Accounting.
Meutia, I., & Liliana. (2017). Pengelolaan Keuangan Dana Desa. Jurnal Akuntansi Multiparadigma, 8(2), 336–352. https://doi.org/10.18202/jamal.2017.08.7058
Nafidah, L. N., & Anisa, N. (2017). Akuntabilitas Pengelolaan Keuangan Desa di Kabupaten Jombang. Akuntabilitas, 10(2), 273–288. https://doi.org/10.15408/akt.v10i2.5936
Republic of Indonesia Government. (2020). Government Regulation of The Republic of Indonesia Number 39 of 2020 About Appropriate Accommodation For Persons With Disabilities In Jurisdiction Processes.
Republic of Indonesia Government. (2006). Minister Of Home Affairs Regulation Number 13 Of 2006 About Blood Finances Management Guidelines.
Republic of Indonesia Government. (2010). Regulation Of The President Of The Republic Of Indonesia Number 54 Of 2010 Concerning Procurement Of Government Goods / Services With Procurement Of Goods And Services.
Republic of Indonesia Government. (2011). Minister Of Home Affairs Regulation Number 21 Of 2011.About Second Amendment To Regulation Of The Minister Of Home Affairs Number 13 Of 2006 Concerning Regional Financial Management Guidelines.
Republic of Indonesia Government. (2018). Presidential Regulation No. 16 of 2018 about PRprocurement of government goods / services.
Republic of Indonesia Government. (2020). Government Regulations in Law of The Republic of Indonesia Number 1 Year 2020 Concerning Government Regulation in Lieu of Law (Perpu) 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 Government. (2020). Minister Of Home Affairs Regulation No. 20 Of 2020 About Accelerated Handling Of Covid 19 Within The Local Government.
Republic of Indonesia Government. (2020). Presidential Instruction of the Republic of Indonesia number 4 of 2020 concerning Refocussing Of Activities, Budget Realocation, And Procurement Of Goods And Services In Accelerating Handling Of Corona Virus Disease 2019 (Covid-19).
Rivani, E. (2019). Mekanisme, Jenis Pendanaan Dan Pertanggungjawaban Dana Penanggulangan Bencana Di Daerah (Mechanism, Type Of Funding, And Accountability Of Disaster Management Funds In Region). Kajian, 22(1), 59-70.
Satriajaya, J., Handajani, L., & Putra, I. N. N. A. (2018). Pengelolaan Bantuan Keuangan Bersifat Khusus dari Pemerintah Kabupaten dalam Anggaran Pendapatan Dan Belanja Desa. Jurnal Akuntansi Aktual, 5(1), 1-14.
Sugiyono (2009). Qualitative Quantitative Research Methods And R&D. Bandung: Alfabeta.
Tejomurti, K. (2017). Pertanggungjawaban Hukum yang Berkeadilan terhadap Aparatur Pemerintah pada Kasus Pengadaang Barang dan Jasa. Dialogia Iuridica: Jurnal Hukum Bisnis dan Investasi, 8(2), 42-52. https://doi.org/10.28932/di.v8i2.722.
Triani, N. N. A., & Handayani, S. (2018). Praktik Pengelolaan Keuangan Dana Desa. Jurnal Akuntansi Multiparadigma, 9(1), 136–155. https://doi.org/10.18202/jamal.2018.04.9009
Arifiyanto, D. F., & Kurrohman, T. (2014). Accountability for managing village fund allocations in Jember Regency. Journal of Accounting and Financial Research, 2(3), 473–485. https://doi.org/10.17509/jrak.v2i3.6598
Asshidiqie, A. (2006). Introduction to Constitutional Law Volume II, Constitutional Court of the Republic of Indonesia
Budiarso, N., Tinangon, J., & Rondonuwu, R. (2015). Analisis Efisiensi dan Efektivitas Pengelolaan Keuangan Daerah pada Dinas Pendapatan Daerah Kabupaten Minahasa. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 3(4), 23–32.
Creswell.J.W. (2015). Qualitative Inquiry and Research Design: Choosing Among Five Approaches. SAGE Publication.
Hasanah, U. (2019). Disaster Management Financial Accountability (Study at the Regional Disaster Management Agency of West Java Province). XXI, 34–39.
Kepres No 12. (2020). Regarding the Determination of Non-Natural Disaster for Corona Virus Disease 2019 as a National Disaster.
Nadirsyah, S. A. (2016). Regional Financial Supervision Of Report Quality principles of Government Accounting Standards. Journal of Master of Accounting.
Meutia, I., & Liliana. (2017). Pengelolaan Keuangan Dana Desa. Jurnal Akuntansi Multiparadigma, 8(2), 336–352. https://doi.org/10.18202/jamal.2017.08.7058
Nafidah, L. N., & Anisa, N. (2017). Akuntabilitas Pengelolaan Keuangan Desa di Kabupaten Jombang. Akuntabilitas, 10(2), 273–288. https://doi.org/10.15408/akt.v10i2.5936
Republic of Indonesia Government. (2020). Government Regulation of The Republic of Indonesia Number 39 of 2020 About Appropriate Accommodation For Persons With Disabilities In Jurisdiction Processes.
Republic of Indonesia Government. (2006). Minister Of Home Affairs Regulation Number 13 Of 2006 About Blood Finances Management Guidelines.
Republic of Indonesia Government. (2010). Regulation Of The President Of The Republic Of Indonesia Number 54 Of 2010 Concerning Procurement Of Government Goods / Services With Procurement Of Goods And Services.
Republic of Indonesia Government. (2011). Minister Of Home Affairs Regulation Number 21 Of 2011.About Second Amendment To Regulation Of The Minister Of Home Affairs Number 13 Of 2006 Concerning Regional Financial Management Guidelines.
Republic of Indonesia Government. (2018). Presidential Regulation No. 16 of 2018 about PRprocurement of government goods / services.
Republic of Indonesia Government. (2020). Government Regulations in Law of The Republic of Indonesia Number 1 Year 2020 Concerning Government Regulation in Lieu of Law (Perpu) 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 Government. (2020). Minister Of Home Affairs Regulation No. 20 Of 2020 About Accelerated Handling Of Covid 19 Within The Local Government.
Republic of Indonesia Government. (2020). Presidential Instruction of the Republic of Indonesia number 4 of 2020 concerning Refocussing Of Activities, Budget Realocation, And Procurement Of Goods And Services In Accelerating Handling Of Corona Virus Disease 2019 (Covid-19).
Rivani, E. (2019). Mekanisme, Jenis Pendanaan Dan Pertanggungjawaban Dana Penanggulangan Bencana Di Daerah (Mechanism, Type Of Funding, And Accountability Of Disaster Management Funds In Region). Kajian, 22(1), 59-70.
Satriajaya, J., Handajani, L., & Putra, I. N. N. A. (2018). Pengelolaan Bantuan Keuangan Bersifat Khusus dari Pemerintah Kabupaten dalam Anggaran Pendapatan Dan Belanja Desa. Jurnal Akuntansi Aktual, 5(1), 1-14.
Sugiyono (2009). Qualitative Quantitative Research Methods And R&D. Bandung: Alfabeta.
Tejomurti, K. (2017). Pertanggungjawaban Hukum yang Berkeadilan terhadap Aparatur Pemerintah pada Kasus Pengadaang Barang dan Jasa. Dialogia Iuridica: Jurnal Hukum Bisnis dan Investasi, 8(2), 42-52. https://doi.org/10.28932/di.v8i2.722.
Triani, N. N. A., & Handayani, S. (2018). Praktik Pengelolaan Keuangan Dana Desa. Jurnal Akuntansi Multiparadigma, 9(1), 136–155. https://doi.org/10.18202/jamal.2018.04.9009
Published
2021-07-25
How to Cite
BASRI, Yesi Mutia; HARIADI, Hariadi; ASRA, Ode.
Management of Unexpected Expenditures for Covid-19 in Local Government.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 16, n. 2, p. 264-278, july 2021.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/71433>. Date accessed: 16 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2021.v16.i02.p06.
Issue
Section
Articles
