Analisis Realokasi Anggaran Sebagai Solusi Penanganan Covid-19 dan Dampaknya Terhadap Mekanisme Pengadaan Barang/Jasa

Riri Habibah Romli (Politeknik Negeri Bandung)
Etti Ernita Sembiring (Politeknik Negeri Bandung)
Darya Setia Nugraha (Politeknik Negeri Bandung)

Indonesian Accounting Research Journal
Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)

This qualitative study aims to analyze the reallocation of the budget used for handling Covid-19 and its impact on the mechanism for the procurement of goods/services. The Cimahi City Government in dealing with Covid-19 has reallocated and refocused the budget in accordance with Presidential Instruction No. 4 of 2020. The data sources used were primary data obtained directly from the research location, namely budget realization reports and interview. The results showed that the budget reallocation carried out by the City of Cimahi for the handling of Covid-19 was collected in Unexpected Expenditures (BTT) which increased to Rp195,019,861,779.71 from the original Rp3,711,042,182.17. Unexpected Expenditures (BTT) are used to accommodate unexpected spending needs in handling Covid-19, especially in the health, economic and social fields. Changes in the mechanism for the procurement of goods/services during the pandemic period are changes in the guidelines used and most of the process is carried out online.