Performance Analysis of Budget Implementation During the Covid-19 Pandemic at the Technical Implementation Unit of the Immigration Office Class I TPI Kendari

Abstract

Mutiara Fajar Usman, 2022 “Analysis of Budget Execution Performance During Covid-19 Pandemic at The Technical Unit Kantor Imigrasi Kelas I TPI Kendari”. Thesis. Accounting Study Program, Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari. Advisors (I) Abdul Razak, Adviser (II) Nita Hasnita. This study used to analyze the performance of budget execution during the 2020 and 2021 Covid-19 pandemics at the technical unit of Kantor Imigrasi Kelas I TPI Kendari based on Regulation of the Direktur Jenderal Perbendaharaan Number PER-4/PB/2020 concerning Technical Instructions for Assessment of Performance Implementation of Ministry/Agency Expenditure Budget Indicators.This study uses a qualitative descriptive technique. Data obtained by primary data derived from interviews and secondary data derived from 2020 and 2021 Budget Implementation Performance Indicators Report at Kantor Imigrasi Kelas I TPI Kendari. Analysis inductive uses based on the results. The results of this study indicate that Kantor Imigrasi Kelas I TPI Kendari increase in the final score of budget execution performance indicators, but there were decreased on several indicators.