Implementasi Pengelolaan Anggaran Pendapatan Belanja Gampong (APBG) (Studi Kasus Penanganan Covid-19 di Pemerintah Gampong Blang Cot Tunong Kecamatan Jeumpa Kabupaten Bireuen, Aceh)

Abstract

This study discusses the implementation of the APBG policy in preventing Covid-19 in the Government of Gampong Blang Cot Tunong, Kec. Jeumpa, Kab. Bireuen. The Gampong Revenue Expenditure Budget (APBG) is an estimate of the village's annual income, expenditure and financing that describes the village government program in one fiscal year. APBG allocation (Gampong Revenue Expenditure Budget) is a form of financial correlation between levels of government, namely the financial relationship between the District Government and the Gampong Government. These funds must be used and allocated as appropriate in accordance with applicable laws and regulations that have been determined by the Indonesian government so that with the APBG allocation it is able to improve gampong development, citizen participation in empowering and implementing these donations in the future. However, during the current Covid-19 pandemic, the APBG which was previously intended for gampong development was converted into a function for handling and preventing Covid-19. The purpose of this research is to find out how the process of implementing APBG management policies in preventing Covid-19 and the external and internal obstacles encountered in managing APBG in preventing Covid-19. The approach used in this study is a qualitative approach. The research results show that; The policy of the Gampong Blang Cot Tunong Government in managing APBG for the prevention of Covid-19 is to form a task force team, provide handwashing facilities in public places, build Covid-19 posts, distribute BLT funds, and distribute free masks and handsanitizers. While the external obstacles faced by the Government of Gampong Blang Cot Tunong in implementing its policies were the emergence of social jealousy among fellow citizens and internal obstacles in determining the criteria for BLT recipients and the amount of BLT funds which had to be adjusted to the number of residents and residents who had received other Social Assistance such as PKH, KIP and Pre- Work.