Volume 3, Number 13, November�2022 e-ISSN: 2797-6068 and p-ISSN: 2777-0915
ANALYSIS OF INCENTIVE POLICY IMPLEMENTATION FOR REGIONAL HEALTH
WORKERS HANDLING COVID-19 IN REGIONAL FINANCIAL MANAGEMENT IN SOUTH TANGERANG
CITY IN 2021
Desvanty Rahman, Wiku
Bakti Bawono Adisasmito
Faculty of Public Health, Universitas Indonesia,
Indonesia
Email:
[email protected], [email protected]
|
KEYWORDS Health Workers Incentives, Regional Financial
Management, COVID-19 |
ABSTRACT There are differences in the results of the
implementation of Innakesda policy in the regions
carried out by the Regional Government. There are local governments that have
succeeded in implementing this policy and there are also local governments
that have not succeeded in doing so. The success in this implementation can
be seen from the availability of the budget and the realization of the
incentive budget for health workers in the area. Therefore, it is interesting
to know the factors that influence a region's success in implementing this
policy in terms of regional financial management. This research was conducted
with a qualitative approach using in-depth interviews with several key
informants and literature review. Walt and Gilson's policy triangle is used
in analyzing the policy. The analysis was conducted to see the success of Innakesda policy implementation from the dimensions of
actors, content, context and processes in local financial management. The
location of the research was carried out in one of the areas that
successfully implemented the Innakesda policy,
namely South Tangerang City. The conclusion of the study provides an
illustration that there are situational context factors in handling the
pandemic that rely on the role of health workers as the frontline, structural
factors on the principle of decentralization of local government
administration and cultural factors. Innakesda
policy content in the harmonization of regulations and various efforts to
evaluate policy implementation is also carried out by the central government
and the results are used as input in making improvements to policy content to
accelerate the realization of Innakesda in the
South Tangerang City. The Political Will of the Mayor of South Tangerang is a
key role in Innakesda policy implementation process
in managing regional finances from the planning and budgeting stages through
integration and coordination of refocusing and budget reallocation while
maintaining conformity/alignment of achieving RPJMD targets and staying focused
on the COVID-19 handling program. In the implementation and administration
stages, the South Tangerang Government pays attention to the principles of
order and compliance in regional financial management supported by a smart
reporting system using technology for the Planning, Budgeting and Reporting
Management Information System (SIMRAL). |
INTRODUCTION
The COVID-19 pandemic that
occurred in Indonesia had a wide impact on many parties, including health
workers who have been serving as the front line in handling the pandemic. From
existing data, as of February 1, 2021, the death rate of health workers in
Indonesia due to COVID-19 infection is the third highest in the world and the
first in the Southeast Asian Region. Until the end of January 2021, it was
recorded, there were 647 health workers who died due to Covid-19 (CNN
Indonesia, 2021).
In response to this condition and
in order to provide appreciation, support for increasing motivation, enthusiasm
and protection for health workers from possible risks due to handling the
COVID-19 pandemic, the Government of Indonesia has made a policy of providing
incentives for health workers (called Innakesda) in
March 2020 (Ministry of Health, 2020).�
This policy regulates the provision of financial incentives with a
certain nominal based on the risk of exposure and workload as well as death
compensation for health workers who died due to exposure to Covid-19. This
policy is based on the results of the discussion of the Steering Committee of
the Task Force for the Acceleration of Handling COVID-19 on March 22, 2020, the
President's direction to the Minister of Finance as stated in Letter Number
S-239/MK.02/2020 dated March 24, 2020 regarding Monthly Incentives and
Compensation Death for Health Workers Handling COVID-19 (Ministry of Finance,
2020) and Minister of Health Decree Number HK.01.07/Menkes/278/2020 concerning
Provision of Death Incentives and Compensation for Health Workers Handling
COVID-19 which continues to be updated until it becomes a Ministerial Decree
Health Number HK.01.07/Menkes/4239/2021 concerning Provision of Incentives and
Death Compensation for Health Workers Handling COVID-19 (BPPSDMK. 2021).
There are differences in the
results of the implementation of this policy in the regions carried out by the
Regional Government. There were local governments that have succeeded in
implementing this policy and there were also local governments that have not
succeeded in doing so (The success in this implementation is based on the
availability of the budget and the realization of the incentive budget for
health workers in the region. There were 4 (four) points of monitoring results
across local governments related to budgeting and the realization of the
distribution of incentives to health workers, which include: 1) there are
several regions that have set an 8% budget for handling COVID-19; 2) there are
several regions that have made budgets but absorption (spending) has not been
maximized; 3) there are several regions that have allocated 8% but have not
allocated incentives for health workers; and 4) regions have allocated
incentives for health workers but the funds have not been realized or have only
been partially realized) (BPPSDMK. 2021). According to the Ministry of Finance
report as of July 28, 2021, the realization of incentives for regional health
workers sourced from the refocusing the local government budget (APBD)
nationally is still low at only 25.31%. The policy regulates the local government
to earmark minimum 8% of their DAU (General Allocation Fund) /DBH (Revenue
Sharing Fund) and re-allocate it for providing health worker incentives.
According to Andy Cowper, the
magnitude of the impact of the COVID-19 outbreak was still very difficult to
predict, the path of financial policy taken must be adjusted from the side of
the national context in a country (Cowper, 2020). The COVID-19 pandemic
requires comprehensive handling to ensure the adequacy of budget funds, budget
allocation by prioritizing public spending in the health sector supported by
budget flexibility and relevant accountability to accelerate the realization of
funds that require timely action from regional heads and a supportive public
financial environment. (Barroy et al., 2020). Based
on this, it is interesting to analyze the implementation of the Innakesda policy at the locus of the local government that
has successfully implemented the policy. The results of this analysis can
certainly be used to identify factors that influence the success of the Innakesda policy implementation as well as provide
recommendations for the implementation of Innakesda
policies throughout Indonesia so that the objectives of this Innakesda policy are achieved. This study focuses on one of
the local government succeeded in implementing the
policy, the Tangerang Selatan Municipality (South Tangerang City, which is the
administrative area of Banten Province, received appreciation as a city/regency
that had succeeded in realizing Rp 26,916,960,901.00 or 99.69% of the budget
allocation of Rp. IDR 27,000,000,000 in the middle of FY 2021 delivered through
the Ministry of Home Affairs Letter Number: 904/5185/keuda
dated August 13, 2021. The incentive funds were distributed to 1083 health
workers spread across 31 Puskesmas, 1 Labkesda and 1 RSU) (Dinkes,
2022) in Province of Banten (Banten Province is one of the regions that is
quite appreciated in realizing the provision of incentives for health workers.
The Banten Provincial Government has realized Rp 20,947,678,702.00 or 53.04% of
the budget allocation of Rp 39,494,847,251.00 in the middle of FY 2021. The
appreciation was conveyed through the Ministry of Home Affairs Letter Number:
904/4047/SJ dated 27 July 2021 addressed to the Governor of Banten Wahidin
Halim).
RESEARCH METHOD
This research was conducted
with a qualitative approach using in-depth interviews with several key
informants and literature review. According to Moleong
(2017) qualitative research is research that is intended to understand the phenomena
that occur about something experienced by the research subject which is
presented with a picture in the form of words (Martha, E. & Kresno, S., 2017). This research was conducted in
January-June 2022. Data collection techniques were carried out using in-depth
interviews and document review methods. The informants of this study were from
the Directorate General of Fiscal Balance, Ministry of Finance, Directorate
General of Budget, Ministry of Finance, Ministry of Home Affairs, Directorate
General of Regional Finance Development, Ministry of Health, Agency for
Development and Empowerment of Health Human Resources, BPPKAD South Tangerang.
South Tangerang City Health Center. The informants were determined using
purposive sampling technique. For the validity of the data, source
triangulation and method triangulation were carried out. The data obtained
through in-depth interviews were then transcribed, categorized, analyzed, and
presented in a narrative manner as an effort to understand how the process runs
and its dynamics as well as to obtain in-depth information on the
implementation of health worker incentive policies in handling COVID-19. The
locus of study is South Tangerang Municipality. The policy implementation model
applied in this study is a health policy triangle model (Buse et al., 2005) to
analyze Innakesda policy implementation from the
dimensions of actors, content, context and processes in local financial
management.
RESULTS AND DISCUSSION
Situational Factors
Situational factors are related to the fact
that the Covid-19 pandemic occurred and the view that the success of handling
the pandemic rests on the role of health workers as the frontliner, so the role
of health workers needs to be maintained to remain optimal. The policy of Innakesda is aimed for maintaining their motivation in
carrying out their difficult tasks during the pandemic. This situational factor
is a factor that is used by the government as the context for issuing
regulations and implementing regulations for the provision of Innakesda both for actors in the central government and in
local governments.
Structural
Factor
Structural factors are related to the level of authority between
the Central Government and Regional Governments to handle the COVID-19 pandemic
based on the principle of decentralization where this places the central
government as the command holder and local governments receive mandatory delegation of authority in
implementing national policies. The central government ordered the local
governments to immediately undertake policy needed in order to support the
achievement of handling the COVID-19 pandemic locally but strongly related to
the national level policy.� This policy
was undertaken in the context of decentralization through regional autonomy, deconcentration and co-administration. The pandemic is
viewed as non-natural national disasters which leads the central government in
command, and local governments receive delegation of authority in the
implementation of Innakesda policy
Human and
Cultural Factors
Human and cultural factors are related to the
existence of a sense of humanity, empathy and a culture of appreciation as the
things that trigger the Inakesda policy. The tough tasks and challenges faced by
health workers in their efforts to deal with the COVID-19 pandemic was
considered as a base for this factor, such as the high of the death rate of
health workers, the high risk while serving as the front line in handling the
COVID-19 pandemic. The appreciation on this situation was in the form of
financial with a certain nominal to maintain the spirit of the health workers
to give their maximum contribution.
The perception of looking at this context also determines the political
will of the South Tangerang City government in implementing the Inakesda policy. There is the Political Will
of the Mayor of South Tangerang to prioritize the successful implementation of
the Inakesda in the 2021 APBD policy through DAU/DBH
earmarking for funding handling the COVID-19 pandemic and refocusing and
re-allocating the budget in the APBD. This political will allows all relevant
actors at the South Tangerang City Government level to play their roles well
and can synergize in the process of implementing the regional budget management
policy, starting from the planning, budgeting, administration and reporting
stages which ensures the successful implementation of Inakesda
Policy. Political Will exists when decision makers
understand the context that there is a reliable solution to solve a problem
effectively through a policy implementation. This is in line with the opinion
of Mart�nez & Kukutschka (2014).
Harmonization of
Regulations
Content is about the content of policies that
directly or indirectly contain the vision, goals, aspirations of the actors. In
the discussion of policy content, harmonization of regulations is crucial
efforts that should be undertaken by all actors related in order to effectively
implanting the policy. The purpose of harmonization activity is to make sure
that the policy products is not overlap, complement each other, are
interrelated from the upper type of regulation to the lower type of regulation
on detailed operational material. The purpose of synchronization activities is
to realize the basis for regulating a certain field that can provide adequate
legal certainty for the efficient and effective implementation of certain fields
(Novianto, 2012).
The emergence of various regulations issued
by the government on Covid 19 shows the government's seriousness in dealing
with the Covid-19 pandemic. Regulations issued by the Central and Regional
Governments in principle are in harmony with higher regulations to cover the Innakesda policy law from the issuance of Ministerial
Regulations, Ministerial Decrees, Joint Circular Letters (SEB) and Mayor
Regulations, namely where the Government has determined the provision of
incentives to workers. health which is divided based on central and local
authority. Beginning with the president's directive to the Minister of Finance
and followed up with a letter from the Minister of Finance addressed to the
Minister of Health Number: S-239/MK.02/2020, the Government regulates the
description of health workers, the maximum limit for providing incentives, and
the source of incentive funding from the BOK (a funding scheme by Centrak Government to finance basic health service in Local
Government). The Ministry of Health then responded by issuing various
regulations as guidelines for providing incentives and death benefits for
health workers who are dealing with COVID-19, one of which is the Decree of the
Minister of Health number: HK. Health Dealing with COVID-19. In addition, the
Minister of Finance also issued Minister of Finance Regulation Number:
17/PMK.07/2021 This government regulation directs Regional Governments to build
COVID-19 budget posts in each component of transfers to regions and village
funds (TKDD), as much as 8 percent of DAU and DBH. must be allocated for
handling COVID-19 with the policy of refocusing and adjusting the regional
financial transfer budget and accelerating the payment of incentives for
regional health workers.
The financial balance between the Central
Government and the Regional Government is a consequence of the division of
tasks between the Central Government and the Regional Government. One of the
reasons a region must adjust its regional finances is because of the burden of
spending in handling the COVID-19 pandemic. Where the government has issued
several regulations as the basis for refocusing the budget, including Law No. 2
of 2020 concerning Stipulation of Perppu No. 1 of
2020, Presidential Regulation No. 54 of 2020 and Presidential Instruction No. 4
of 2020.
Policy
Implementation and Evaluation
The COVID-19 pandemic requires comprehensive
handling on all fronts to ensure budget allocation by prioritizing public
spending in the health sector supported by budget flexibility and relevant
accountability to accelerate the realization of funds that require timely
action from regional heads and a supportive public financial environment ( Barroy et al., 2020)
Even though the government has issued various
policies related to incentives for health workers, at the implementation stage
there are still obstacles in its implementation in the field, among the
problems that arise are incentive arrears (Carry Over) which contains the
remaining 2020 Additional BOK Funds in the regional treasury (DJPK, 2021) and
the slow process of budgeting and realization in 2021.
At the level of authority, the evaluation and
monitoring of policies owned by actors at the central government level is
carried out in a coordinated manner between ministries and institutions at the
same level as well as BPKP (Internal Auditor of The Government Of Republic Indonesia)
and KPK (Anticoruption Commision
of the Republic Indonesia) as well as
institutions in local governments. The role played by the central government is
carried out based on its authority in the form of issuing and enacting several
regulations to accelerate the realization of Innakesda.
The Central Government in this case the Ministry of Finance, the Ministry of
Health and the Ministry of Home Affairs is carrying out the authority to
synergize in implementing the Innakesda policy in the
Regional Government where there are Notification Letters and Joint Circulars
(SEB) related to accelerating the realization of the COVID-19 handling budget
and Innakesda.
Integration
and Coordination of Budget Refocusing and Reallocation
Planning can be interpreted as a process to
determine appropriate future actions, through a sequence of choices considering
available resources. In the context of government development planning, its
preparation is guided by Law Number 25 of 2004 concerning the National
Development Planning System. While budgeting can be interpreted as a process to
prepare a budget. After the budget planning is completed, it is prepared and
agreed upon between the legislature and the executive. Development planning and
budgeting is carried out using a program-based budgeting approach (money follow
program) through performance-based budgeting implemented through a funding
framework, regulatory framework, and public service and investment framework
(Republic of Indonesia, 2017).
The pandemic made regional budgets experience
extraordinary corrections mainly in preparing the Revenue Budget and
harmonizing with the principles of sustainable development. Furthermore, the
pandemic has greatly impacted the changes to the 2020 and 2021 Fiscal Year
local budget in all provinces, regencies and cities in Indonesia. The APBD is
no longer focused on achieving the targets of the Regional Medium Term Development
Plan (RPJMD). The budget must be reallocated for handling COVID-19, budget
reallocation and program refocusing must, in principle, be effective, relevant,
and on target. This is important because the budget adjustment process due to
the COVID-19 pandemic has delayed several development activities, both physical
(infrastructure) and non-infrastructure development. Refocusing or adjustments
were made to focus spending on handling COVID-19 (United Cities and Local
Governments Asia, 2020)
The importance of the role and interaction of
the main actors in making policies during the COVID-19 pandemic where without
any readiness and experience must refer to the strength and effectiveness of
the government in the decision-making process and policy formulation and
implementation (Capano, 2020). The synergistic role
of actors in South Tangerang City in implementing the Innakesda
policy cannot be separated from the role of regional leaders, in this case is
the Mayor of South Tangerang to encourage the realization of policies for
handling the COVID-19 pandemic in South Tangerang City integrated with policies
for handling pandemics at the local and national level. This commitment is done
by refocusing and reallocating the APBD as well as the use of the DAU/DBH which
was originally a block grant to be used specifically for handling the pandemic,
thus necessitating shifting and delaying the targets for achieving the Vision
and Mission, which are the political promises of regional leaders to the
community.
Political Will from the Mayor of South
Tangerang can be seen as a key role that allows all actors at the South
Tangerang City Government to play their roles well and can synergize with each
other in supporting the implementation of the Innakesda
Policy in South Tangerang City. Therefore, a Political Will and institutional
dimension is needed in translating the implementation of policies in the
regions, which based on Article 283 paragraph (1) of Law Number 23 of 2014
concerning Regional Government states that "Regional financial management
is an inseparable part of the implementation of Government Affairs become the
authority of the Region as a result of the handover of Government Affairs�.
Thus, the Governor, Regent/Mayor and Provincial, Regency or City DPRD are important
players in determining the direction and policies of regional financial
management.
The regional government leader (the Governor,
Regent/Mayor) is one of the key actors in the success or failure of solving
problems that exist in the community. Government leaders must have the ability
to survive during uncertainty through their political capacity. This political
capacity refers to the extent to which the power and accuracy of the government
in making decisions and policy formulation and policy implementation processes
(Capano, 2020). In line with Campbell's (2010)
research, he found that the political will of the national government and local
government is crucial to the success of preventing the spread of HIV-AIDS in
Uganda. Even the Political Will of local leaders is found to be more decisive
in solving problems, because they are the ones who interpret and implement
national government policies. The political will of local government can
support and even undermine the desired achievements of the national government
(Campbell, 2011, Ilesanmi et al., (2021).
Regional
Budgeting Ability
The COVID-19 pandemic have
an impact on regional fiscal capacity due to a decrease in the amount of
regional income and an increase in the amount of regional spending. The pandemic
causes disruption to the regional economy and creates great pressure on
regional fiscal in the short term (Green & Loualiche,
2020). Regional financial condition will have an impact on the region's ability
to deal with a pandemic in its region.
So far, the implementation of the Innakesda Policy in Tangerang City is going well, but in
many areas, it has not been running optimally because of several obstacles.
Constraints in the Implementation of Innakesda Policy
are not only caused by the Central Government, but also from the Regional
Government, because Innakesda is included in the
administration of Regional Governments sourced from central government transfer
funds, namely BOKT and DAU/DBH which affect Regional Financial Management.
Based on 2020 data for all regencies/cities
on Java Island (except DKI Jakarta Province), PAD (Local Government
Revenue) only contributes about
23 percent of total regional income, while transfer funds from the central
government contribute around 55 percent. This shows that PAD is not yet optimal
or in other words the regional government is not yet fiscally independent and
still relies on central government for transfer funds (Nawawi, 2021). In 2004, Kuncoro (2004) argued that PAD is only 20% finance local
government spending and apparently this condition has not changed too much at
this time. (Kuncoro, 2004) Regional autonomy and
fiscal decentralization in Indonesia in the reform era have been going on for a
relatively long time, but the dependence of local governments on transfer funds
from the central government is still very large.
Due to the nature of the Innakesda
policy is a mandatory, not all local governments are able to implement the Innakesda policy well in terms of budgeting power because
of many regions still depend on transfer funds from the central government. The
absence of �regional financial capacity� could create new polemics in handling
Covid -19 between the central government, regional governments and the health
workers themselves.
Administrative
Order and Regulatory Compliance
At the stage of the implementation and
administration process is the payment mechanism (budget disbursement) process
for the Innakesda policy The process of
implementation and administration in practice must also take into account the
performance that has been set in the APBD. This process must be in line with
the Performance indicators that have been agreed in the APBD document. Thus,
the planned budget can be in line as it should and the number of errors in the
implementation and administration process can be minimized. (Republic of
Indonesia, 2019). Guided by the principles of financial management, namely
orderly and obedient, which is managed in a timely and effective manner
supported by administrative evidence that can be accounted for, it must be
guided by the laws and regulations (Republic of Indonesia, 2019).
The implementation and administration of the Innakesda Policy Implementation includes the implementation
of activities for handling confirmed COVID-19 patients/cases/specimens with
health workers supported by the completeness of the documents used to record
transactions, who are the responsible parties based on the duties and
authorities of each party and recording procedures orderly. This stage of the
process is bound by the Innakesda regulations issued
by the Ministry of Health.
Based on the data obtained, the City of South
Tangerang based on KMK 289/2010 has become the organizer of a pilot project for
bird flu control and readiness to face an influenza pandemic. Since 2012, the
South Tangerang City Government has issued South Tangerang City Regional
Regulation No. 2 of 2012 concerning Disaster Management. Based on Article 1
points 9, 10, 11 and 12 of the Regional Regulation (Perda),
there are three categories of natural disasters, non-natural disasters and
social disasters. Based on the existing regulations and experience, the South
Tangerang City Government where in handling disasters with a fast response,
documentation of activities is supported as material for reporting and
accountability for activities. The importance of timely and effective
management of regional finances during a pandemic where regulations adapt
quickly, it is necessary to support good reporting documentation at the local
government level.
Considering the principle of complying with
laws and regulations on regional financial management where the Ministry of
Health has updated regulations related to Innakesda 4
(four) times, the last amendment was KMK 4239/2021 in March 2021. This is a
challenge for local governments to understand quickly the rules. Limited
knowledge and understanding of regulations will eventually hinder the
reallocation process to budget realization. This classic problem often occurs,
both in normal times and during a pandemic. Legal certainty is a demand of
government governance. (UCLG & APEKSI, 2021). For this reason, the role of
the Regional Government Internal Supervisory Apparatus (APIP) is important in
assisting consultations in the context of a common understanding of regulations,
not only post audit but also assistance, this is to ensure budgeting and
realization procedures are in accordance with statutory provisions to support
the acceleration of Innakesda policy implementation
in the regions.
Realization
Reporting System
The central government's support in
conducting weekly monitoring and evaluation in 2021 (Ministry of Finance. 2021b),
makes it easier for regions to accelerate the realization of COVID-19 Budgeting
in general and Innakesda in particular. The COVID-19
pandemic requires local governments to carry out precise and measurable budget
realizations. However, behind these demands, the integration of evaluation
monitoring protocols is to create a conducive situation for local governments.
However, various evaluation monitoring institutions run separately, they should
formulate evaluation monitoring protocols with clear standards, starting from
the government's internal supervisors, financial audit officers, to law
enforcement officers. The challenge faced is the variety of different
realization reporting formats with the same information for monitoring and
evaluation materials at the Central Government level, so the importance of data
integration and synchronization is an important step to overcome this
challenge.
The South Tangerang City Government have been
utilizing information technology for� almost all activities in all sectors
during 2020-2021 such as WhatsApp Group, zoom meetings, and SIMRAL to be one of
the supporting system in reporting system for the realization of the COVID-19
handling budget and Innakesda. The creativity of the
local government becomes the leverage to adjust the program in the region. This
pandemic is a momentum for local governments to improve overall their work
patterns. They are required to have creativity in tackling the pandemic.
Creative local governments will produce effective recovery scenarios (right on
target, have measurable achievements, and are relevant to pandemic conditions.
(United Cities and Local Governments Asia, 2020).
In this case, the Ministry of Home Affairs
has required the use of the Regional Government Information System (SIPD) from
2020, the online-based system is an information system that includes the
regional development planning system and regional financial system, as well as
other regional government systems, including the tutoring system. and local
government oversight. It is a mandate from Article 391 of Law (UU) Number 23 of
2014 concerning Regional Government which SIPD will support more effective,
efficient, and accountable government administration by utilizing information
and communication technology (Nasution, 2021). This
aims to realize the availability of one-stop accurate, up to date, integrated,
accountable, and easily accessible and shared data between Central Agencies and
Regional Agencies. The data is used not only as monitoring and evaluation
material but also as a basis for planning, implementing, evaluating, and
controlling. development in local government.
CONCLUSION
Based on the results of the
research and the description of the discussion, the conclusions are as follows.
The involvement of actors both at the Central Government and South Tangerang
City Government levels with their respective authorities and roles in issuing
policies that are mutually synergistic and responsive to efforts to encourage
the successful implementation of Innakesda policies.
In the process of managing regional finances, there was a Political will from
the Mayor of South Tangerang to prioritize the successful implementation of Innakesda in the 2021 APBD policy. The context that
influences the development of policies and implementation of Innakesda in South Tangerang City namely situational
factors related to the fact that the occurrence of the COVID-19 pandemic where
the success of handling the pandemic rests on the role health workers on the
front line, structural factors related to the level of authority between the
Central Government and Regional Governments to handle the COVID-19 pandemic based
on the principle of decentralization. Furthermore, there are cultural factors
namely the existence of a sense of humanity, empathy and a culture of
appreciation as the things that underlie Innakesda
policies. The content of Innakesda policies is in the
harmonization of regulations, between higher regulations to protect the law on Innakesda policies and various other regulations. Efforts
to evaluate policy implementation were carried out by the central government
and the results are used as input in making improvements to policy content to
accelerate the realization of Innakesda in the South
Tangerang City Government. The policy implementation process in regional
financial management is quite good in South Tangerang City in 2021 from the
planning and budgeting stages in the integration and coordination of refocusing
and budget reallocation while maintaining conformity/alignment of achieving
RPJMD targets and staying focused on the COVID-19 handling program and Innakesda. In the implementation and administration stages,
the South Tangerang Government pays attention to the principles of order and
compliance in regional financial management supported by a smart reporting
system using technology for the Planning, Budgeting and Reporting Management
Information System (SIMRAL)
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