Review Paper
Year: 2020 | Month: April | Volume: 7 | Issue: 4 | Pages: 445-449
Auditing of State Financial in COVID-19 Extermination Activities in Indonesian Local Government
Ihsan Ramadhan, Riska A. Minarsih, Vaniananda K. Bangun, Iskandar Muda
University of North Sumatera, Medan, Indonesia
Corresponding Author: Ihsan Ramadhan
ABSTRACT
The recent Covid-19 plague has now becoming a worldwide concern. As an effort to deal with the spread of Covid-19, the government issued a PSBB policy and also WFH, a result of this policy is the occurrence of economic inequality due to the cessation of middle and lower class economic activities. In response to this, the Minister of Home Affairs has issued Domestic Regulation No. 20 of 2020 concerning the acceleration of handling of Covid-19 which states that local governments need to prioritize the use of APBD to anticipate and manage the effects of Covid-19 transmission. The APBD which is used as a social assistance fund will certainly affect state finances, and that is certainly needs to be accounted for. The purpose of this study is to find out how accountability and examination of the distribution of social assistance funds in anticipation and treatment of the impact of Covid-19 transmission. This research is a literature study, and used the documentation method for method of collecting data.
Keywords: Auditing of state financial, Covid-19 extermination, local government
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