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All Journal Measurement : Jurnal Akuntansi Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi INVENTORY: JURNAL AKUNTANSI Jurnal Ilmu Pemerintahan Widya Praja Jurnal Aplikasi Akuntansi FINANCIAL : JURNAL AKUNTANSI Journal of Economics and Business Aseanomics Journal of Islamic Accounting and Finance Research Journal of Accounting and Digital Finance
Ika Kurnia Indriani
Politeknik Negeri Pontianak
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Measurement : Jurnal Akuntansi

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RESILIENSI KAPASITAS ANGGARAN DAERAH: PENGUKURAN PADA KONDISI PANDEMI COVID-19 indriani, Ika kurnia; Cahyowati, Anik; widodo, Agus
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.6513

Abstract

The most significant factor in managing COVID-19 cases is the local budget capacity. The local government will be able to effectively implement strategic programmes during the COVID-19 epidemic while also sustaining regional economic growth, especially to its significant fiscal capacity. The budget capacity assessment attempts to examine the capacity of municipal governments in Indonesia to effectively administer the APBD. The assessment of budget capacity resilience employ a descriptive quantitative methodology involving measures such as budget solvency, financial independence, and service-level solvency. The assessment results indicate that the municipalities of Mataram, Tidore, Batam, and Sabang achieved the greatest budget capacity index. The government with the highest ranking possesses the capacity to effectively manage unprecedented crises like the COVID-19 pandemic. Meanwhile, the municipalities of Bengkulu, Bontang, and Tegal have the lowest budget capacity index.
Co-Authors AGUS WIDODO Agus Widodo Cahyowati, Anik Henri Prasetyo Kurniasih, Ninik Melati Pramudita Lestari Merry Triani Soraya Soraya V. Ananta Wikrama Tungga Dewi Wida Arindya Sari Yohanes Adi Nugroho