Refocusing on COVID-19 Local Budgets and Achieving Absorbability of the Recovery of the Local Economic Situation and Public Health
A Systematic Study
DOI:
https://doi.org/10.53013/bestuurskunde.3.1.1-12Keywords:
COVID-19, economic stability, local budget, public health, refocusing, reallocationAbstract
After the stipulation of COVID-19 as a national pandemic, government policies have automatically been adjusted. This, of course, is no exception to the main problems related to financial settlements carried out by the central government and local governments. The State mandates regional governments to carry out various efforts, including budget refocusing in handling COVID-19. Synergy understanding of policy refocusing of the budget if we focus on studies carried out by regional expenditures in handling the COVID-19 pandemic, efforts need to be made for further evaluative surgery, especially about managing public health and regional economic recovery. This evaluation research was conducted by systematically reviewing the process of refocusing regional budgets and implementation and the impacts obtained from various supporting scientific literature plus supporting data from existing Regional Governments with PRISMA Analysis. This research can at least state the success of almost all local governments in carrying out the budget function in dealing with the COVID-19 pandemic in terms of public health and economic recovery. The central role of the Regional Government, especially the Regional Planning and Development Agency and the Financial Management Agency, is to encourage budget absorption through communication and regulatory functions. Part of the community is needed in Government Programs, especially in dealing with COVID-19. It is essential in this study that budget refocusing is only sometimes carried out because it is related to the country's fiscal stability.
Downloads
References
Abadi, S. A. (2019). Pertanggungjawaban Keuangan Partai Politik yang Bersumber dari Anggaran Pendapatan Belanja Negara dan Anggaran Pendapatan Belanja Daerah. Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan, 4(2), 328–340. https://doi.org/10.17977/um019v4i2p328-340
Adiwardhana, R. D. (2022). Optimalisasi Penyerapan Anggaran Pendapatan dan Belanja Daerah Selama Pandemi COVID-19 di Kabupaten Bulungan Provinsi Kalimantan Utara [Diploma Thesis, Institut Pemerintahan Dalam Negeri]. http://eprints.ipdn.ac.id/7495/
Agnika, M., Putra, S. S., & Sudradjat. (2021). Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah pada Pemerintah Daerah Kabupaten Subang Sebelum dan Saat Pandemi COVID-19. Indonesian Accounting Research Journal, 1(3), 493–503. https://jurnal.polban.ac.id/ojs-3.1.2/iarj/article/view/3040
Akhmadi, M. H., Oktorinus, A., & Wati, E. N. (2022). Keuangan Negara: Peningkatan Kualitas Pembayaran dalam Kerangka Pelaksanaan Belanja Negara Studi Kasus KPPN Jakarta V. Kolaborasi: Jurnal Administrasi Publik, 8(1), 91–107. https://doi.org/10.26618/kjap.v8i1.7358
Apriliani, A. P., & Khoirunurrofik, K. (2020). The Impact of Special Allocation Fund (DAK) for Health on Achievements of Health Development Performance in Indonesia. Economies, 8(3), 72. https://doi.org/10.3390/economies8030072
Ariyanto, B. (2020). Pengelolaan Hubungan Pusat dan Daerah dalam Penanganan Pandemi COVID-19. Suloh: Jurnal Fakultas Hukum Universitas Malikussaleh, 8(2), 37–57. https://doi.org/10.29103/sjp.v8i2.3066
Banjarnahor, A. (2022). Implementasi Refocusing dan Realokasi Anggaran Pendapatan Belanja Daerah Tahun Anggaran 2021 dalam Penanggulangan Pandemi COVID-19 di Kabupaten Humbang Hasundutan [Diploma Thesis, Institut Pemerintahan Dalam Negeri]. http://eprints.ipdn.ac.id/10926/
Basri, Y. M., & Gusnardi, G. (2021). Pengelolaan Keuangan Pemerintah di Masa Pandemi COVID 19 (Kasus pada Pemerintah Provinsi Riau). Jati: Jurnal Akuntansi Terapan Indonesia, 4(1), 33–48. https://doi.org/10.18196/jati.v4i1.9803
Basri, Y. M., Hariadi, H., & Asra, O. (2021). Management of Unexpected Expenditures for COVID-19 in Local Government. Jurnal Ilmiah Akuntansi dan Bisnis, 16(2), 264–278. https://doi.org/10.24843/JIAB.2021.v16.i02.p06
Basri, Y. M., Larasati, A., & Oktari, V. (2022). Keterlambatan Penyerapan Anggaran COVID-19: Apakah Dipengaruhi oleh Regulasi, Pelaksanaan Anggaran dan Pemanfaatan Teknologi Informasi? Jurnal Al-Iqtishad, 18(1), 117–132. https://doi.org/10.24014/jiq.v18i1.15318
Chairil, T. (2020). Indonesian Government’s COVID-19 Measures, January–May 2020: Late Response and Public Health Securitization. Jurnal Ilmu Sosial dan Ilmu Politik (JSP), 24(2), 128–152. https://doi.org/10.22146/jsp.55863
Ciotti, M., Ciccozzi, M., Terrinoni, A., Jiang, W.-C., Wang, C.-B., & Bernardini, S. (2020). The COVID-19 Pandemic. Critical Reviews in Clinical Laboratory Sciences, 57(6), 365–388. https://doi.org/10.1080/10408363.2020.1783198
Desdiani, N. A., Sabrina, S., Husna, M., Budiman, A. C., Afifi, F. A. R., & Halimatussadiah, A. (2022). Local Budget Resilience in Times of COVID-19 Crisis: Evidence from Indonesia. Economies, 10(5), 108. https://doi.org/10.3390/economies10050108
Dharnadi, H. F. (2022). Implementasi Kebijakan Refocusing dan Realokasi Anggaran Pendapatan dan Belanja Daerah dalam Rangka Penanganan COVID19 di Kabupaten Majene Provinsi Sulawesi Barat [Diploma Thesis, Institut Pemerintahan Dalam Negeri]. http://eprints.ipdn.ac.id/9992/
Fajariah, A. W., Juliasari, D., & Rizal, N. (2021). Budget Report Analysis and Budget Realization Refocusing COVID-19. Assets: Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak, 5(1), 44–55. https://doi.org/10.30741/assets.v5i1.689
Ghebreyesus, T. A., Jakab, Z., Ryan, M. J., Mahjour, J., Dalil, S., Chungong, S., Schmets, G., Mcdarby, G., Seifeldin, R., & Saikat, S. (2022). Who Recommendations for Resilient Health Systems. Bulletin of the World Health Organization, 100(4), 240-240A. https://doi.org/10.2471/BLT.22.287843
Hidayat, S. A. A., Sirait, A. H., & Suwito. (2022). Refocusing on Reallocation of Regional Shopping During the Pandemic COVID-19 in the Government of North Maluku Province. Jurnal Economic Resource, 5(1), 70–81. https://doi.org/10.57178/jer.v5i1.247
Hizbaron, D. R., Ruslanjari, D., & Mardiatno, D. (2021). Amidst Covid-19 Pandemic: An Adaptive Disaster Governance in Yogyakarta, Indonesia. Social Sciences, 10(3), 92. https://doi.org/10.3390/socsci10030092
Indriani, I. K., Widodo, A., & Rukmi, M. P. (2021). Pengaruh Kapasitas Anggaran Daerah Terhadap Kasus COVID-19: Studi pada Pemerintah Daerah di Kalimantan Barat. Jurnal Ilmu Manajemen dan Akuntansi Terapan, 12(3), 296–321. https://doi.org/10.36694/jimat.v12i3.365
Kang, J., Diao, Z., & Zanini, M. T. (2021). Business-to-Business Marketing Responses to COVID-19 Crisis: A Business Process Perspective. Marketing Intelligence & Planning, 39(3), 454–468. https://doi.org/10.1108/MIP-05-2020-0217
Khatulistiwa, A. (2021). The Effect of Budget Refocusing During the COVID-19 Pandemic on the Realization of the APBD in Central Java Province. Journal of Management, Accounting, General Finance, and International Economic Issues, 1(1), 65–71. https://doi.org/10.55047/marginal.v1i1.89
Malahayati, M., Masui, T., & Anggraeni, L. (2021). An Assessment of the Short-Term Impact of COVID-19 on Economics and the Environment: A Case Study of Indonesia. EconomiA, 22(3), 291–313. https://doi.org/10.1016/j.econ.2021.12.003
Meyer, B. H., Prescott, B., & Sheng, X. S. (2022). The Impact of the COVID-19 Pandemic on Business Expectations. International Journal of Forecasting, 38(2), 529–544. https://doi.org/10.1016/j.ijforecast.2021.02.009
Moeis, A. I. A., Djalal Nachrowi, N., Ananta, A., & Adrison, V. (2022). A Trade-Off Between Old-Age Financial Adequacy and State Budget Sustainability: Searching a Government Optimum Solution to the Pension System in Indonesia. Cogent Economics & Finance, 10(1), 2079176. https://doi.org/10.1080/23322039.2022.2079176
Muhyiddin, M., & Nugroho, H. (2021). A Year of COVID-19: A Long Road to Recovery and Acceleration of Indonesia’s Development. Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning, 5(1), 1–19. https://doi.org/10.36574/jpp.v5i1.181
Munandar, M. A., Muin, A. M., & Mirzana, H. A. (2021). Telaah Ketentuan Pidana Kekarantinaan Kesehatan Berdasarkan Undang-Undang Nomor 6 Tahun 2018 bagi Kesehatan Notaris dan Masyarakat Era Pandemi COVID-19. Jurnal Hukum dan Kenotariatan, 5(1), 74–98. https://doi.org/10.33474/hukeno.v5i1.9316
Muzakki, F. (2020). The Global Political Economy Impact of COVID-19 and the Implication to Indonesia. Journal of Social Political Sciences, 1(2), 76–92. http://e-journal.unas.ac.id/index.php/jsps/article/view/11
Okfitasari, A., Rachmadani, W. S., Rosadi, S., Lestari, I. P., & Hastuti, I. (2021). Review of Refocusing and Reallocation of the Local Government Budget in Handling COVID-19 in Indonesia. Proceeding of the 2nd International Conference Health, Science and Technology (ICOHETECH), 269–273. https://doi.org/10.47701/icohetech.v1i1.1139
Olivia, S., Gibson, J., & Nasrudin, R. (2020). Indonesia in the Time of COVID-19. Bulletin of Indonesian Economic Studies, 56(2), 143–174. https://doi.org/10.1080/00074918.2020.1798581
Ovaryanto, T. (2022). Implementasi Refocusing Anggaran Pendapatan dan Belanja Daerah dalam Penanganan COVID-19 pada Tahun 2021 di Kabupaten Sarolangun [Diploma Thesis, Institut Pemerintahan Dalam Negeri]. http://eprints.ipdn.ac.id/10326/
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., & Moher, D. (2021). Updating Guidance for Reporting Systematic Reviews: Development of the PRISMA 2020 Statement. Journal of Clinical Epidemiology, 134, 103–112. https://doi.org/10.1016/j.jclinepi.2021.02.003
Page, M. J., Moher, D., & McKenzie, J. E. (2022). Introduction to PRISMA 2020 and Implications for Research Synthesis Methodologists. Research Synthesis Methods, 13(2), 156–163. https://doi.org/10.1002/jrsm.1535
Pardede, M. (2021). Aspek Hukum Kekarantinaan Kesehatan dan Perlindungan Konsumen dalam Penanggulangan Pandemi COVID-19. Jurnal Penelitian Hukum De Jure, 21(1), 23–44. https://doi.org/10.30641/dejure.2021.V21.23-44
Pogos, M. C., Bawole, G. Y., & Kaligis, R. Y. J. (2021). Tata Cara Pengalihan Dana APBD Kabupaten dalam Hal Terjadi Pandemi COVID-19 yang Dilakukan oleh Pemerintah Kabupaten Ditinjau dari Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintah Daerah. Lex Administratum, 9(3), 219–228. https://ejournal.unsrat.ac.id/v3/index.php/administratum/article/view/33234
Raharjo, K., Prasetya, A., Nurlaily, F., & Prakasa, Y. P. Y. (2022). IT Literacy and Technology Adoption: SMEs Responses During COVID-19 Pandemic. Proceeding 2nd International Conference on Business & Social Sciences (ICOBUSS), 1196–1204. https://ojsicobuss.stiesia.ac.id/index.php/icobuss1st/article/view/300
Rahmawati, F., & Kiswara, E. (2022). Dampak COVID-19 Terhadap Kinerja Keuangan Daerah (Studi Kasus pada 34 Pemerintah Provinsi di Indonesia). Diponegoro Journal of Accounting, 11(2), 1–8. https://ejournal3.undip.ac.id/index.php/accounting/article/view/33887
Roziqin, A., Mas’udi, S. Y. F., & Sihidi, I. T. (2021). An Analysis of Indonesian Government Policies Against COVID-19. Public Administration and Policy, 24(1), 92–107. https://doi.org/10.1108/PAP-08-2020-0039
Saeni, A. A., Pande, J. S., Ibrahim, E. C., & Anwar, A. (2022). The Strategy of a Tourism Office in Facing Refocusing and Budget Reallocation. KnE Social Sciences, 891–898. https://doi.org/10.18502/kss.v7i9.10987
Setyoko, P. I., & Wijaya, S. S. (2022). Policy Change: Refocusing Local Government Budgets in Response to COVID-19. KnE Social Sciences, 881–890. https://doi.org/10.18502/kss.v7i9.10986
Sholehien, M. F. G. (2022). Implementasi Kebijakan Pengalokasian Dana Hasil Refocusing dalam Penanganan Pandemik COVID-19 di Kabupaten Ogan Komering Ulu Selatan Provinsi Sumatera Selatan [Diploma Thesis, Institut Pemerintahan Dalam Negeri]. http://eprints.ipdn.ac.id/11479/
Soeparno, Moh. E. D. (2022). Political Budgeting Dynamics: Executive-Legislative Interaction for COVID-19 Budget Policy in Indonesia and Singapore. Jurnal Politica: Dinamika Masalah Politik Dalam Negeri dan Hubungan Internasional, 13(1), 21–42. https://doi.org/10.22212/jp.v13i1.2824
Sudaryanto, E. (2020). Strategi Realokasi APBD untuk Penanggulangan Pandemi COVID-19: Studi Kasus pada Pemerintah Daerah “X.” Prosiding Seminar Nasional Manajemen, Ekonomi Dan Akuntansi 2020, 5, 235–240. https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/254
Sugiri, D. (2021). Perlakuan Akuntansi Belanja Tak Terduga pada Pemerintah Daerah Akibat Pandemi COVID-19. Jurnal Ilmiah Akuntansi dan Keuangan, 10(1), 58–68. https://doi.org/10.32639/jiak.v10i1.599
Suhendro, M. R. (2021). Efektivitas Refocusing Anggaran Pendapatan dan Belanja Daerah dalam Penanganan Corona Virus Disease 2019 di Kota Bandar Lampung Provinsi Lampung [Diploma Thesis, Institut Pemerintahan Dalam Negeri]. http://eprints.ipdn.ac.id/6339/
Suparman, N. (2021). Strategic Priorities and Accountability for Allocating the State Budget Amid COVID-19 Pandemic in Indonesia. Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 9(1), 61–72. https://doi.org/10.22437/ppd.v9i1.11640
Taghizade, S., Chattu, V. K., Jaafaripooyan, E., & Kevany, S. (2021). COVID-19 Pandemic as an Excellent Opportunity for Global Health Diplomacy. Frontiers in Public Health, 9, 655021. https://doi.org/10.3389/fpubh.2021.655021
Tangko, S. A. (2021). Kebijakan Anggaran Pendapatan dan Belanja Negara yang Berkeadilan. Jurnal Administrasi Publik, 17(1), 52–57. http://publikasi.undana.ac.id/index.php/jap/article/view/a882
Tjandrasa, B. B., Ida, & Christy, K. A. (2022). Model Denda Berdasarkan Tingkat Inflasi untuk Mendukung Anggaran Belanja Negara yang Berkelanjutan. Journal of Management and Business Review, 19(2), 123–137. https://doi.org/10.34149/jmbr.v19i2.340
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Author(s)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
