ANALYSIS OF BUDGET ABSORPTION IN PU OFFICE MAKASSAR CITY AT THE TIME COVID-19 PANDEMIC

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.