JURIDICAL OVERVIEW OF THE IMPLEMENTATION OF REGIONAL AUTONOMY RELATED TO THE GOVERNMENT LEGAL POLITICS OF BUDGETING FOR THE COVID-19 ACTIONS

Abstract

Article 18 verse (2) of the 1945 Constitution of the Republic of Indonesia it says: “The regional governments of the province, the regency, and the municipality shall regulate and manage their own government affairs according to the principles of autonomy and duty of assistance.” However, with the encactment of the Act Number 2 of 2020, requires the regional governments to refocus their budgets, thus impacting on the disruption of regional autonomy implementation as mandated by the constitution, especially in the field of budgeting. The results of the study indicate that the implementation of regional autonomy in Banda Aceh City is related to budgeting for the actions of the Covid-19 after the enactment of Act Number 2 of 2020 namely the enactment of the Banda Aceh Mayor Regulation Number 19 of 2020 as the legal basis for shifting the budget from the budgets that had been previously set in the pure Regional Budget of 2020 to the budget directed at actions of the Covid-19 such as incentives for medical personnel, medical equipment materials including vaccination costs, as well as incentives for the field officers who carry out vaccinations, so that they have an impact on priority programs and activities with ceilings that have been set in the Banda Aceh City of RKPD which refers to the Banda Aceh City of RPJMD of 2017-2022. The controlling and the budgeting functions of the Banda Aceh DPRK can run as usual. The implementation of this function is carried out by discussing with the Budget Team of the City Government of Banda Aceh with the City Councils Budget Board of the Banda Aceh DPRK.