Dampak Pandemi Covid-19 Terhadap Kinerja Keuangan Pemerintah Provinsi Banten Tahun 2019 â€“ 2020

Deviani Kusumawati

doi:10.30656/jak.v10i1.4801

Authors

Deviani Kusumawati Magister Akuntansi FEB UNDIP

DOI:

https://doi.org/10.30656/jak.v10i1.4801

Abstract

This study aims to determine the impact of the Covid-19 pandemic on the financial performance of the Banten Provincial Government for the 2019â€“2020 Fiscal Year. Methods: The data used in this study is in the form of secondary data consisting of data derived from the Regional Revenue and Expenditure Budget Realization Report. Banten Provincial Government from 2019 - 2020. This data was obtained from the official website of the Banten Province PPID. The variables used in this study are the ratio of regional financial independence, the effectiveness ratio of Regional Original Income (PAD), the efficiency ratio of regional expenditures and the ratio of unexpected expenditures. The results of this study indicate that the ratio of financial independence is moderate with a participatory relationship pattern. The average level of effectiveness of PAD is quite effective. The average level of regional financial efficiency is classified as efficient, and the average unexpected expenditure increased by 3.60%.

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