Analisis Pengelolaan Dana Bagi Hasil Cukai Hasil Tembakau Bagi Penanganan Covid-19 Pemerintah Kabupaten Kudus Tahun 2020

Abstract

Tobacco Excise Revenue Sharing Fund is a transfer fund given to excise-producing provinces and tobacco-producing provinces. Kudus Regency as a significant and potential excise producer is the largest fund recipient area in Central Java Province. This study aims to measure the effectiveness of the Kudus Regency Government in managing the fund budget for handling Covid-19 according to PMK Number 7/PMK.07/2020. The results of this study indicate that the implementation of the DBHCHT budget allocation is by the regulations, including the shift in budget allocations that have also followed the Minister of Home Affairs Regulation No. 20 of 2020. However, the effectiveness of the budget realization can increase through optimization of planning, coordination, and innovation in overcoming problems such as the size of the budget. Last year's SiLPA, the low absorption, and length of the procurement process for goods and services faced the Kudus Regency Government. Changes in implementing rules can also encourage the effectiveness of achieving the overall DBHCHT management objectives.