Abstract:
Thesis. Analysis of Budget Absorption in the Pu Office
of Makassar city during the Covid-19 Pandemic was guided by Dr. Seri Suriani, S.E., M.
Si and Ripa Fajarina L, S.E., M. Si., Ak., CA.
This research is a qualitative descriptive study that aims to find out and analyze budget
absorption in the Makassar City Public Works Office during the covid-19 pandemic.
The object of the research is the Makassar City Public Works Office. The method of data
collection used is with literature studies, interviews, and documentation. The analysis
method used is miles and huberman analysis.
The results showed that the Makassar City Public Works Office experienced poor budget
absorption. This can be seen from the amount of budget realization compared to the
budget that has been targeted in 2021. The percentage of budget absorption that
occurred in 2021 amounted to 52.49%. Although there is an increase in the percentage of
budget absorption of 1.22% in 2021 compared to the previous year but in reality the
realization of this budget absorption is still categorized as less than expected. The
realization of budget absorption that is still lacking in the Makassar City Public Works
Office is caused by budget refocusing factors, government regulatory factors related to
the Enactment of Community Activity Restrictions, budget planning factors, Human
Resources (HR) quality factors of the auction / tender process, field condition factors and
so on.
