Reallocation and Refocus of the COVID-19 Budget

Low absorption of Covid 19 budget causes problems for the government. This study examines the influence of regulation, budget execution, utilization of information technology, and leadership commitment to the absorption of the Covid 19 budget in the Provincial Government of Riau. The population in this study were all Regional Apparatus Organization (OPD) in the Riau Provincial Government. The sampling technique used is purposive sampling with OPD criteria using the Covid 19 budget. Respondents in this study are budget managers. A total of 68 people participated in this study. Data analysis with PLS shows that regulation, budget implementation, and the use of information technology affect the absorption of the Covid 19 budget. Meanwhile, the leadership's commitment does not affect the absorption of the Covid 19 budget. This research has contributed to the Riau Provincial government in formulating budget use policies.

From the budget ceiling set at Rp 695.2 trillion, the realization of the  handling budget that has just been distributed has only reached Rp174.79 trillion. This shows that many obstacles occur in the implementation of the Covid-19 budget.
The Riau Provincial Government has also allocated a budget Rp 474.83 billion from the 2020 APBD, equivalent to 6 percent of regional spending. This budget is the result of 4 times budget shifts. Besides that, the Riau Provincial Government received additional Rp 3 billion Covid-19 operational funds from the Central Government. In total, the Covid 19 budget became Rp477 billion (Anggoro, 2020) Of the total Riau 2020 APBD reallocation budget for the acceleration of handling Covid-19, the realization of the use budget until July 2020 only reached Rp. 182.4 billion or 30% (KPK, 2020).
According to the Head of the Regional  (Sembiring et al., 2018). But other research Rahmawati & Ishak (2020) shows that the regulation does not affect  Malahayati et al., (2015) and Fitriany (2015) found that the implementation of the budget has a positive effect on budget absorption. But research Sanjaya (2018) found that the implementation of the budget for the procurement of goods/services did not affect the absorption of the budget. Previous research has emphasized more on organizational commitment (Hamidah et al., 2020;Marantika et al., 2017;Alumbida et al., 2016) .This research has a contribution to local governments in formulating policies.

Stewardship Theory
According to Donalson & H (1991) The agency relationship is a contract between the principal and the agent, by looking at the delegation of some decision-making authority to the agent.

Budget Absorption
Implementation is an activity carried out to realize all the plans and policies that have been formulated and determined (Muchsin & Noor, 2011

METHOD Population and Sample
The population in this study is the Riau Province Regional Apparatus Organization (OPD). The sampling technique used is purposive sampling with OPD criteria using the Covid 19 budget, namely, there are 10 OPD. questionnaires.

Data Collection Technique
Data collection techniques in this study were carried out using field surveys by distributing questionnaires to each device organization by direct delivery and via a google form.

Utilization of Information Technology
According to Indrajit (2000) Information technology is a means and So aligning perceptions between people who will influence behavior with those whose behavior will be influenced is very important.
This variable is measured using three indicators which are described in three questions and measured using a Likert scale of 1-5. The research instrument used in the form of a questionnaire adopted from the research Thoha (2013). The three indicators are Instruction, Consultation, Participation and Delegation.

Data Analysis Technique
The data analysis technique in this study used Partial Least Square (PLS).

PLS is a Structural Equation Modeling
(

RESULTS AND DISCUSSION
The data collection stage is carried out for approximately 3 months with a period for distributing and collecting questionnaires from March 3 to May 28,

2021.
Of the 80 questionnaires distributed, 68 questionnaires were returned with a response rate of 85%.
The characteristics of the respondents are presented in Table 2.

Descriptive Statistical Analysis
Descriptive statistical analysis was used to describe the research data.
Descriptive statistics consist of minimum, maximum, mean, and standard deviation values. The Table 3 presents descriptive statistics.   ( Ghozali, 2011). The next step is testing the inner model.

Inner Model Test Results
The    The next test is to see the correlation between the variables or to test the hypothesis.

Hypothesis Testing Results
The results of hypothesis testing can be seen in the path coefficient value and p-value. Figure 1 presents a structural equation model that shows the path coefficient values of each variable.
The significance of the influence between variables can be seen in table 7.

The Effect of Regulation on Budget Absorption
The results of testing hypothesis 1 show that the p-value of the influence of  (2019) and Sembiring et al (2018)