PENGELOLAAN BELANJA PEMERINTAH DAMPAK JARING PENGAMAN SOSIAL DI MASA PANDEMI COVID-19

Research Purposes. This study aims to observe how the financial management of the Riau Province government in dealing with the impact of social safety nets. Research Method. The research method used is a qualitative method with a type of case study. Data collection techniques using in-depth interviews, observation and documentation. To ensure data validity, triangulation techniques were used. Research Result and Findings. The results of the analysis show that at the budgeting stage the Riau Provincial Government carried out refocus and budget reallocation by budgeting 100 million financial assistance provided to people affected by Covid-19 through BLT and basic food assistance. At the administrative stage, there was a problem, namely the unavailability of valid data in the distribution of aid to the community so that the assistance could not be fully disbursed to third parties. At the aid distribution stage, a problem was found, namely the amount of aid that was not fully received by the community due to an error in the aid distribution system. This research contributes to the government in making policies in local financial management regarding social safety nets in a disaster emergency.