Skripsi
ANALISIS KINERJA ANGGARAN BELANJA LANGSUNG DINAS TENAGA KERJA DAN TRANSMIGRASI KABUPATEN OGAN ILIR TAHUN 2020 DI MASA PANDEMI COVID-19.
This study aims to analyze the performance of the direct expenditure budget of Dinas Tenaga Kerja dan Transmigrasi Kabupaten Ogan ilir in 2020 during the Covid-19 pandemic by looking at four assessment indicators, namely Input, Process, Output, and Impact. Then reprocessed with the concept of Budget Performance Measurement such as Expenditure Variance Analysis, Expenditure Efficiency Analysis, and Expenditure Harmony Analysis. The method used is a qualitative method. The data used is the Budget Realization Report obtained directly from the Dinas Tenaga Kerja dan Transmigrasi Kabupaten Ogan ilir. Based on the results of the study, it can be seen that the performance of the Dinas Tenaga Kerja dan Transmigrasi Kabupaten Ogan ilir in 2020 during the Covid-19 pandemic was good, but there were activities that could not run after the results of the process were carried out. proven by the results of the input that there had been a change in the budget and the results of the process that it was found that several activities in the budget ceiling program were zero. However, based on the output results, performance has been said to be good through the Budget Performance Measurement Concept. The suggestion in this study is Dinas Tenaga Kerja dan Transmigrasi Kabupaten Ogan ilir must optimize budget planning in order to maintain budget performance which shows that its budget performance has been good.
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