IMPLEMENTASI REALOKASI ANGGARAN DAN REFOCUSSING KEGIATAN DI MASA PANDEMI COVID-19 STUDI KASUS BDK YOGYAKARTA
This study was conducted to analyze the implementation of refocusing of activities and budget reallocation during the Corona Virus Disease 2019 (COVID-19) pandemic. It required around 700 trillion rupiah of the state budget to handle COVID-19 in Indonesia. The budget was gathered from reallocating the Budget Execution Document (DIPA) of all around the government entity’s working unit. The study used descriptive qualitative methods with explanatory approach, namely explaining the phenomena that occurred in Financial Education and Training Agency-Yogyakarta Regional Office. The data used primary data based on interviews with financial officer, and secondary data based on the financial documents. The result of the study showed that refocusing of activities and budget reallocation went according to regulations. There were obstacles at the beginning because it had not been decided whether the training would be conducted through virtual training (PJJ). This required time in making decisions about budget revisions, while the time given was limited.