Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Misbahhudin
Sekolah Tinggi Ilmu Ekonomi GICI
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Ketahanan Keuangan Provinsi Jawa Barat Selama Pandemi (Studi Pada 27 Kabupaten/Kota di Provinsi Jawa Barat) Hans Victor Sitepu; Mirza Melia Amatunnisaa; Janah; Baitiya Mu'minan; Misbahhudin
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i2.10811

Abstract

Covid-19 has had a great global influence, notably in Indonesia. West Java, Indonesia's most populous province, is expected to pursue economic recovery policies throughout the epidemic, albeit this has not been practically proven. This study sought to determine whether there were substantial disparities in the financial performance of 27 regencies/municipalities in West Java Province before and throughout the pandemic over a two-year period (2018–2021). Mathematical computations, descriptive statistics, and inferential analysis using paired t-test calculations for each average financial performance metric were used. Despite the difficult conditions during the pandemic, this study reveals that numerous regencies/municipalities in the West Java Province region had positive financial outcomes. Ten regencies/ municipalities saw a rise in fiscal decentralization, effectiveness ratio, and efficiency ratio. Aside from that, 8 districts/cities gained independence throughout the epidemic. Not to mention that six regencies/cities showed increased growth rates during the outbreak.
Co-Authors Baitiya Mu'minan Hans Victor Sitepu Janah Mirza Melia Amatunnisaa