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"Penelitian bertujuan mengevaluasi penganggaran berbasis kinerja di masa pandemi Covid-19 pada Kementerian Sekretariat Negara. Pandemi Covid-19 mendorong refocusing anggaran secara nasional dan berdampak pada kinerja Kementerian Sekretariat Negara karena capaian kinerja dapat terwujud apabila didukung anggaran yang memadai. Penelitian menggunakan strategi studi kasus (single case study) pada pendekatan kualitatif melalui instrumen dokumentasi data dan forum group discussion (FGD) dengan analisis data deskriptif kualitatif. Penelitian ini menarik karena meneliti suatu kementerian yang memberikan dukungan layanan kepada kepala negara dan kepala pemerintahan pada masa pandemi Covid-19 melalui instrumen penelitian FGD. Hasil analisis data tahun 2020-2022 menunjukkan bahwa penyerapan anggaran rata-rata kurang dari 95% karena tingginya dinamika dan instensitas kegiatan Presiden/Wakil Presiden. Terdapat fluktuasi efisiensi yang signifikan karena penghematan biaya perjalanan dinas akibat pembatasan sosial berskala besar. Sekalipun efisiensi meningkat, capaian output dan outcome tetap memenuhi target karena didukung tranformasi digital dan pola kerja baru. Penelitian menyimpulkan bahwa penganggaran berbasis kinerja telah dilaksanakan sesuai ketentuan sebagaimana hasil evaluasi kinerja anggaran atas aspek implementasi, manfaat, dan konteks. Namun, terdapat kendala ketika terjadi pergantian personil, aplikasi, dan skala prioritas, sehingga diperlukan peningkatan kompetensi SDM dan kolaborasi lintas departemen di Kementerian Sekretariat Negara.

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The research aims to evaluate performance-based budgeting during the Covid-19 pandemic at the Ministry of State Secretariat. The Covid-19 pandemic prompted a refocusing of the national budget and had an impact on the performance of the Ministry of State Secretariat because performance achievements can be realized if supported by an adequate budget. The research uses a single case study strategy on a qualitative approach through data documentation instruments and group discussion forums (FGD) with qualitative descriptive data analysis. This research is interesting because it examines a ministry that provides service support to heads of state and heads of government during the Covid-19 pandemic through FGD research instruments. The results of data analysis for 2020-2022 show that average budget absorption is less than 95% due to the high dynamics and intensity of the President/Vice President's activities. There are significant efficiency fluctuations due to savings in business travel costs due to large-scale social restrictions. Even though efficiency has increased, output and outcome achievements still meet targets because they are supported by digital transformation and new work patterns. The research concludes that performance-based budgeting has been carried out in accordance with the provisions as per the results of the budget performance evaluation on aspects of implementation, benefits, and context. However, there are obstacles when there are changes in personnel, applications, and priority scales, so that it is necessary to increase HR competence and cross-departmental collaboration at the Ministry of State Secretariat."

"Penelitian ini menganalisis efektifitas refocusing kegiatan dan efisiensi realokasi anggaran di Pemerintah Kota Depok dalam upaya penanganan COVID-19 sesuai dengan amanat Instruksi Presiden 4/2020 dan diatur lebih lanjut dalam Keputusan Bersama Kementerian Keuangan dan Kementerian Dalam Negeri No. 119/2813/SJ No.177/KMK.07/2020. Penelitian ini merupakan penelitian studi kasus dengan mengevaluasi dokumen anggaran beserta pelaksanaannya dan wawancara. Oleh karena itu, unit analisis dari penelitian ini yaitu mekanisme refocusing kegiatan dan realokasi anggaran, APBD setelah refocusing kegiatan dan realokasi anggaran, dan Kegiatan Penanganan COVID-19 Pemerintah Kota Depok. Hasil penelitian menunjukkan Pemerintah Kota Depok sudah efektif dan efisien dalam pelaksanaan refocusing kegiatan dan realokasi anggaran. Hal ini dilihat dari telah sesuainya mekanisme dan rasionalisasi anggaran yang dihasilkan Pemerintah Depok dengan Keputusan Bersama tersebut. Kemudian untuk kegiatan penanganan COVID-19 secara umum berhasil dilaksanakan dan memiliki penyerapan anggaran yang tinggi. Untuk menekan laju pertumbuhan COVID-19 di Kota Depok, disarankan agar Pemerintah Kota Depok memperkuat strategi yang ada dengan melibatkan berbagai pihak baik internal maupun eksternal.

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This study analyzes the effectiveness of refocusing activities and the efficiency of budget reallocation in the Depok City Government is an effort to deal with COVID-19 in accordance with the mandate of Presidential Instruction 4/2020 and is further regulated in the Joint Decree of the Ministry of Finance and Ministry of Home Affairs No. 119/2813/SJ No.177/KMK.07/2020. This research is a case study research by evaluating budget documents and their implementation and interviews. The unit of analysis for this research is the mechanism of activity refocusing and budget reallocation, APBD after activity refocusing and budget reallocation, and the Depok City Government COVID-19 handling activities. The results showed that the City Government of Depok was effective and efficient in the implementation of refocusing activities and budget reallocation. This can be seen from the suitability of the mechanism and budget rationalization produced by the Depok Government with the Joint Decree. Then for the handling of COVID-19 activities in general were successfully implemented and had high budget absorption. To reduce the growth rate of COVID-19 in Depok City, it is suggested that the Depok City Government strengthen its existing strategy by involving various parties, both internal and external."

"Keterlambatan pembayaran honor dan juga insentif sudah sering terjadi di awal tahun. Terjadinya penunggakan pembayaran honor dan insentif menunjukkan proses perencanaan dan penganggaran yang kurang terkendali oleh Pemerintah Kota Ternate, meskipun rata-rata setiap tahunnya mereka mendapatkan predikat pengelolaan Wajar Tanpa Pengecualian (WTP) yang tidak sejalan dengan data lapangan yang menunjukkan adanya masalah dalam penganggaran (https://ombudsman.go.id/ Kamis, 11/02/2021). Pengelolaan Pemerintah Kota Ternate dalam upaya penanganan COVID-19 juga menunjukkan adanya permasalahan serupa. Peneliti menggunakan paradigma post- positivist dengan teknik pengumpulan data yang dilakukan melaluiwawancara mendalam dan studi kepustakaan. Hasil penelitian menunjukkan bahwaPemerintah kota Ternate sudah menetapkan batas kapasitas anggaran sehingga utang daerah terjaga, justifikasi refocusing sesuai urgensi namun dalam penentuan proses masih belum partisipatif. Namun masih di temukan fenomena flypaper effect di Pemerintah kota Ternate karena proporsi transfer yang lebih besar dibandingkan PAD, sekalipun PAD sudah menunjukan peningkatan yang cukup signifikan sekalipun dalam kondisi pandemi COVID-19, terkait penghematan masih belum terlaksana dengan optimal karena masih adanya berbagai pos anggaran yang seharusnya dapat lebih kecil atau bahkan sepenuhnya dihilangkan.

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Late payments of fees and incentives have often occurred at the beginning of the year. The occurrence of arrears in the payment of honorarium and incentives shows that the planning and budgeting process is less controlled by the Ternate City Government, even though on average every year they get the title of Unqualified management (WTP) which is not in line with field data which shows there are problems in budgeting (https: //ombudsman.go.id/ Thursday, 11/02/2021). The management of the Ternate City Government in efforts to deal with COVID- 19 also shows a similar problem. Researchers used a post-positivist paradigm with data collection techniques carried out through in-depth interviews and literature studies. The results of the study show that the Ternate city government has set budget capacity limits so that regional debt is maintained, the justification for refocusing is according to urgency but the process determination is still not participatory. However, the phenomenon of the flypaper effect is still found in the Ternate city government because the proportion of transfers is greater than PAD, even though PAD has shown a significant increase even in the conditions of the COVID- 19 pandemic, related to savings that have not been implemented optimally because there are still various budget items that have been should be reduced or even completely eliminated.

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