Electronic Theses and Dissertation

Rahmat hidayat* mahdi syahbandir** efendi*** abstrak provinsi aceh merupakan daerah otonomi khusus dalam penyelenggaraan pemerintahan berdasarkan undang-undang nomor 11 tahun 2006 tentang pemerintahan aceh. penerimaan dana otonomi khusus aceh dikelola berdasarkan ketentuan undang-undang pemerintahan aceh ketentuan selanjut diatur dalam qanun nomor 1 tahun 2018 tentang pengunaan dana otonomi khusus. pada tahun 2020 seluluruh belahan dunia termasuk negara indonesia khususnya provinsi aceh terkena dampak corona virus disease 2019 (covid-19) berdampak kepada kesehatan masyarakat banyak, melalui intruksi presiden nomor 4 tahun 2020 tentang refocussing kegiatan, realokasi anggaran, serta pengadaian barang dan jasa dalam rangka percepatan penanganan covid-19 maka diperlukan langkah-langkah cepat, tepat, fokus dan sinergi, pemerintahan aceh melakukan refocussing anggaran untuk penanganan covid-19. dalam rangka menindaklanjuti perkembangan situasi penanganan covid-19 dan pemulihan ekonomi nasional diperlukan langkah-langkah cepat, tepat dan fokus berdasarkan undang-undang nomor 4 tahun 1984 tentang penyakit menular, undang-undang nomor 24 tahun 2007 tentang penanggulangan bencana, undang-undang nomor 6 tahun 2018 tentang kekarantinaan kesehatan, peraturan pemerintah nomor 21 tahun 2008 tentang penyelenggaraan penanggulangan bencana, peraturan pemerintah nomor 21 tahun 2020 tentang pembatasan sosial berskala besar dalam rangka percepatan penangan covid-19, peraturan presiden nomor 82 tahun 2020 tentang komite penanganan covid-19 dan pemulihan ekonomi nasional, keputusan presiden nomor 11 tahun 2020 tentang penetapan kedaruratan kesehatan masyarakat covid-19, keputusan presiden nomor 12 tahun 2020 tentang penetapan bencana nonalam penyebaran covid-19 sebagai bencana nasional. namun dana refocussing yang dilakukan pemerintah aceh belum tepat sasaran dan tidak memiliki program yang fokus untuk penanganan covid-19 yang melanda aceh. permasalahan tesis ini yaitu bagaimana pelaksanaan refocussing dana otonomi khusus dalam bentuk anggaran pendapatan dan belanja aceh, dan faktor apa saja yang menyebabkan penggunaan dana otonomi khusus tidak tepat sasaran. penelitian ini bertujuan untuk memahami dan menjelaskan pelaksanaan refocussing dana otonomi khusus dalam bentuk anggaran pendapatan dan belanja aceh dan untuk memahami dan menjelaskan apa saja yang menyebabkan penggunaan dana otonomi khusus tidak tepat sasaran. metode penelitian empiris yang mencakup penelitian kepada identifikasi hukum (tidak tertulis) dan penelitian terhadap efektivitas hukum, pendekatan kualitatif, data yang dinyatakan oleh responden dan informan secara lisan (wawancara). analisis data mengunakan kualitatif yang menghasilkan data deskriptif analitis yang dinyatakan oleh responden dan informan berdasarkan kenyataan yang terjadi. hasil penelitian menunjukan bahwa pemerintah aceh melakukan refocussing dana otonomi khusus dalam bentuk anggaran pendapatan dan belanja aceh belum mempunyai konsep atau program yang fokus dan jelas terhadap penanganan covid-19 di aceh, dan berdasarkan peraturan perundang-undangan yang ada pemerintah aceh belum maksimal dalam menggelola dana refocussing sebagaimana ketentuaan peraturan perundang-undangan dan bertentangan dengan 183 ayat (1) undang-undang nomor 11 tahun 2006 juncto pasal 10 ayat (1) qanun nomor 1 tahun 2018 perubahan ketiga qanun nomor 2 tahun 2008 dana otonomi khusus dipergunakan untuk membiayai program dan kegiatan pengentasan kemiskinan, dan kesehatan rakyat aceh serta intruksi presiden nomor 4 tahun 2020 tentang refocussing kegiatan, realokasi anggaran, serta pengadaian barang dan jasa dalam rangka percepatan penanganan covid-19, dan. apa yang menyebabkan penggunaan dana otonomi khusus tidak tepat sasaran yaitu dominannya proyek-proyek kecil yang berskala kecil, keterlibatan kelompok tertentu yang dekat dengan penguasa sehingga tidak maksimal dalam pelaksanaanya, sesama elit politik lokal saling bersaing untuk menguasai dan menggelola dana otonomi khusus yang cukup besar untuk kepentingan diri sendiri, kurangnya pengawasan dari dewanperwakilan rakyat aceh kepada pemerintah aceh sebagai penyelanggara dana otonomi khusus, serta tidak adanya konsep dan program yang jelas terhadap penggunaan dana otonomi khusus aceh dengan jangka waktu yang ditentukan sebagaiaman terdapat dalam undang-undang nomor 11 tahun 2006 tentang pemerintahan aceh dan qanun nomor1 tahun 2018 tentang pengelolaan dana otonomi khusus. kenyataanya, angka kemiskinan masih tinggi di provinsi aceh tidak sebanding dengan penerimaan dana otonomi khusus yang puluhan triliunan seharusnya memberikan dampak positif kepada masyarakat aceh. disarankan kepada pemerintah aceh harus melakukan langkah perbaikan untuk meningkatkan efektivitas pelaksanaan refocussing melalui komunikasi antara lembaga khususnya dewan perwakilan rakyat aceh dan melibatkan seluruh elemen untuk penanganan covid-19, dan. perlu dibuat sebuah lembaga pemantau dan pengawasan dana otonomi khusus secara independen untuk penyelenggaraan dana otonomi khusus sehingga penggunaannya tepat sasaran dan terfokus dengan demikian tidak terjadi konflik kekuasaan antar pemerintahan aceh dalam penggelolaan dana otonomi khusus yang diatur dalam qanun aceh. kata kunci : refocussing, kemiskinan, otonomi khusus

IMPLEMENTATION OF REFOCUSSING SPECIAL AUTONOMIC FUNDS FOR MANAGING COVID-19 AND POVERTY (Aceh Province Research Study) Rahmat Hidayat* Mahdi Syahbandir** Efendi*** ABSTRACT Aceh Province is a special autonomous region in the administration of Government based on Law Number 11 of 2006 concerning the Government of Aceh. The receipt of Aceh's special autonomy funds is managed based on the provisions of the Aceh Government Law which is further regulated in Qanun Number 1 of 2018 concerning the use of special autonomy funds. In 2020, all parts of the world, including the State of Indonesia, especially the Aceh Province, will be affected by the Corona Virus Disease 2019 (Covid-19) which has an impact on the health of many people, through Presidential Instruction Number 4 of 2020 concerning Refocusing of activities, reallocation of budgets, and procurement of goods and services in the context of accelerating the handling of Corona Virus Disease. In 2019, it is necessary to take fast, precise, focused and synergized Regional Government steps to refocus activities, reallocate budgets and procurement of goods and services in the context of accelerating the handling of Covid-19 hereby the Aceh Government is refocusing the budget for handling Corona Virus Disease 2019. In order to follow up on the development of the Covid-19 handling situation and the recovery of the National economy, fast, precise and focused steps are needed based on Law Number 4 of 1984 concerning infectious diseases, Law Number 24 of 2007 concerning disaster management, Law Number 6 2018 concerning health quarantine, Government Regulation Number 21 of 2008 concerning the implementation of disaster management, Government Regulation Number 21 of 2020 concerning large-scale social restrictions in the context of accelerating the handling of Covid-19, Presidential Regulation Number 82 of 2020 concerning the Covid-19 Handling Committee and recovery National economy, Presidential Decree No. 11 of 2020 concerning the determination of the Covid-19 public health emergency, Presidential Decree No. 12 of 2020 concerning the determination of Non-Natural Disasters that spread Covid-19 as a National Disaster. However, The refocussing funds carried out by the Aceh Government have not been targeted and do not have a program that focuses on handling the 2019 Corona Virus Disease that hit Aceh. The problem of this thesis is how to implement the refocusing of special autonomy funds in the form of the Aceh Revenue and Expenditure Budget, and what factors cause the use of special autonomy funds to be inappropriate. This study aims to understand and explain the implementation of refocusing on special autonomy funds in the form of the Aceh Revenue and Expenditure Budget and to understand and explain what causes the use of special autonomy funds to be inappropriate. Empirical research methods that include research on legal identification (unwritten) and research on legal effectiveness, qualitative approach, data stated by respondents and informants orally (interviews). Data analysis using qualitative which produces descriptive analytical data stated by respondents and informants based on the reality that happened. The results of the study show that the Aceh Government has refocused its special autonomy funds in the form of the Aceh Revenue and Expenditure Budget yet has a clear and focused concept or program for handling Covid-19 in Aceh, and based on existing laws and regulations, the Aceh Government has not been optimal in managing refocussing funds in accordance with the provisions of laws and regulations and contrary to 183 paragraph (1) of Law Number 11 of 2006 juntoe Article 10 paragraph (1) of Qanun Number 1 of 2018 the third amendment of Qanun Number 2 of 2008 The Special Autonomy Fund is used to finance programs and poverty alleviation activities, and the health of the Acehnese people as well as Presidential Instruction No. 4 of 2020 concerning refocusing activities, reallocating budgets, and procuring goods and services in the context of accelerating the handling of Corona Virus Disease 2019, and. What causes the use of special autonomy funds is not well targeted, namely the dominance of small-scale projects, the involvement of certain groups close to the authorities so that they are not optimal in their implementation, as long as local political elites compete with each other to control and manage special autonomy funds large enough for self-interest, the lack of supervision from the Aceh People's Representative Council to the Aceh Government as the organizer of the special autonomy funds, and the absence of clear concepts and programs for the use of Aceh's special autonomy funds with a period of time as stipulated in Law Number 11 of 2006 concerning Governance. Aceh and Qanun Number 1 of 2018 concerning the management of special autonomy funds. In fact, the poverty rate is still high in the province of Aceh which is not comparable to the receipt of special autonomy funds, which in the tens of trillions should have a positive impact on the people of Aceh. It is recommended that the Aceh Government should take corrective steps to increase the effectiveness of the implementation of refocusing through joint communication between institutions, especially the Aceh People's Representative Council and involve all elements for handling Covid-19, and. It is necessary to establish an independent monitoring and supervision agency for special autonomy funds for the administration of special autonomy funds so that their use is targeted and focused so that there is no conflict of power between the Aceh Governments in the management of special autonomy funds as regulated in Aceh Qanun. Keywords: Refocusing, Poverty, Special Autonomy