Skripsi
EFEKTIVITAS PERUBAHAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) TAHUN 2020 DALAM RANGKA PERCEPATAN PENANGANAN COVID-19 DI DESA ARISAN DERAS KECAMATAN RANTAU PANJANG KABUPATEN OGAN ILIR
This research was motivated by changes in the Revenue and Expenditure Budget for Arisan Deras Village, Rantau Panjang District, Ogan Ilir Regency so that many spending plans in the village were diverted to handling Covid-19. Therefore, researchers want to know the level of effectiveness of changes to the 2020 APBDes in Arisan Deras Village, Rantau Panjang District, Ogan Ilir Regency in the context of accelerating the handling of Covid-19 whether it is effective or not. The research method used is a qualitative method. The type of data used is qualitative obtained from the data collection process using observation, interviews and documentation and quantitative data which refers to reports on the realization of the village budget accompanied by direct calculations by researchers using the concept of value for money from Mahsun, 2013 . The results of this study indicate that changes in the 2020 APBDes in the village of Arisan Deras from an economic perspective obtained 59.2% which is included in the very economical criteria, from the efficiency side obtained 59.5% which is included in the very efficient criteria . This means that the village of Arisan Deras has made significant budget savings to be allocated to the priority areas for handling Covid-19, and the results of the calculation of the effectiveness rate obtained 99.6% included in the effective criteria. Meanwhile, the level of budget absorption in the two priority programs, namely the Covid-19 Disaster Management and BLT-DD, has also been effective because each has obtained an effectiveness percentage of 100% and 99.3%. This means that the goals and objectives of the program or activity carried out by the Arisan Deras village government for Covid-19 can be achieved as planned and the benefits can be felt by the community. Keyword: Effectiveness, Budget Changes, Covid-19
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