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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Media Wahana Ekonomika Jurnal Akuntansi Multiparadigma Infestasi JIET (Jurnal Ilmu Ekonomi Terapan) Binus Business Review Indonesian Journal of Sustainability Accounting and Management Tazkia Islamic Finance and Business Review IJBE (Integrated Journal of Business and Economics) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Amwaluna Jurnal Ekonomi dan Keuangan Syariah Kajian Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Informatika Ekonomi Bisnis The Indonesian Journal of Accounting Research JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Governance Journal of Social Research Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Sustainability Accounting and Management Jurnal Informatika Ekonomi Bisnis Riset Akuntansi dan Keuangan Indonesia Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Inten Meutia
Faculty Of Economics, Universitas Sriwijaya, Palembang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)

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Prediksi Pengaruh Perencanaan Biaya, Pengendalian Biaya, Anggaran Biaya Covid-19 Pada Keuangan Pemerintah Daerah Lesi Hertati; Inten Meutia; Rochmawati; Otniel Safkaur; Peny Cahya Azwardi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 1 (2021): JRAK JANUARI 2021
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v7i1.515

Abstract

The function of the regional government budget is needed as a guide to determine steps to achieve the goal of realizing a just and prosperous society based on the 1945 constitution. Then the control function is needed to see how the steps have been carried out so as not to deviate from planning. which has been budgeted. Good budget and control functions will be able to create efficiency, in operations that can carry out control of these costs. Regional financial accounting data aims as a control tool. Control is a directing power, so that the purpose of correcting deviations that has been determined is to achieve an efficient and effective goal. Accounting data can be used as a tool for making decisions for local governments appropriately and quickly. For the many types of budgets contained in the regional government of the Covid-19 era, the realization of the Covid-19 cost budget is intended for people to look down to support their economy in the midst of the shock of the Covid-9 outbreak, which is not yet clear when it will end. The budget plays an important role in local government in order to create a just and prosperous society. This research was conducted at the district / city government in South Sumatra. The results show that cost planning, cost control, covid-19 era budget costs affect local government finances to help the economy of the people affected by the Corona Virus. The test tool used is SEM Lisrel, then the method used is this research method is descriptive and verification methods.
Co-Authors - Marthadinasyah Aloysius Bagas Candrakanta Amanda Oktariyani Anna Yulianita ASPAHANI ., ASPAHANI Azwirman Bayu Dharmaraga Alkahfi Berry Putra Budiawan Cimarko Putra Choirunisah, Fahira Deasy Rahmi Puteri desi aryani Dewa Saputra Elia Trianti Emylia Yuniarti Emylia Yuniartie Febriana Kartasari, Shelly Haryono Umar HASNI YUSRIANTI Irham Zaki Iskak, Jamaludin Isnaini, Padilah Isnurhadi Isnurhadi Jannah, Suci Ashabal Khamisah, Nur Kurnia Widya Oktarini Lesi Hertati Lesi Hertati Lesi Hertati, Lesi Lia Lestari, Desak Nyoman Liliana . Liliana Liliana Liliana, Liliana Marini Ramadhani Marlina Widiyanti, Marlina Meirawati, Eka Meita Rahmawati Mohamad Adam Mohamad Adam Mohamad Adam Mohamad Adam Muhammad Boy Sandy Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtaruddin Murugesh Arunachalam Nadya Shinta Savira Gunawan Novriadi Nur Adhillah, Mona Oloan Siagian Otniel Safkaur Padilah Isnaini Patmawati Patmawati Patmawati Patmawati, Patmawati Peny Cahya Azwardi Putra, Berry Putra, Budiawan Cimarko RAHMAWATI, MEITA Ramadhani, Marini Resti Purnamasari Rizki Noviansyah Rochmawati Rochmawati Daud, Rochmawati Sari Mustika Widyastuti Sari, Rela Sendhy Saputra Shelly F Kartasar Shelly F Kartasari Shelly F. Kartasari Shelly Febriana Shelly Febriana Kartasari Sitepu, Christian Damar Sagara Soediro, Achmad Sri Maryati Syafithri, Yuyun Syahri Syahri Syahtiri, Ahmad Syamsurijal Syamsurijal Syamsurijal Syamsurijal Taufiq Taufiq Taufiq Taufiq Tertiarto Wahyudi Tiara Nurpratiwi Titin Vegirawati Wahyuni Wahyuni Yaacob, Zulnaidi Yobi Nagoya Pratiwi Yuniarti, Emylia Yusiresita Pajaria Yusnaini Yusnaini Zulnaidi Yaacob