文章基本信息

标题：The Concept of Using Budget Management Discretion in the Handling of the COVID-19 Pandemic by the Regional Government in Indonesia
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作者：Mohammad Ilyas ; Zainal Muttaqin ; Dewi Kania Sugiharti 等
期刊名称：Webology
印刷版ISSN：1735-188X
出版年度：2022
卷号：19
期号：2
页码：2332-2340
语种：English
出版社：University of Tehran
摘要：The main problem in this research is the use of discretion in managing the regional government budgets for handling the COVID-19 pandemic in Indonesia. Material and method data related to discretionary budget management for handling the COVID-19 pandemic were obtained from secondary sources, namely laws and regulations, while the primary data were from the field, including the Jakarta Provincial Government. This research used the juridical normative analytical method. The Result of this research indicated during the COVID-19 pandemic, Law Number 30 of 2014 did not accommodate discretionary actions in budget management. The Conclusion of the research is eliminating the requirement of supervisor approval for budget discretion made by regional heads is the right concept for handling the COVID-19 pandemic.
关键词：Budget Management Discretionary Concept;Regional Government;COVID-19 Pandemic Handling in Indonesia