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All Journal Jurnal Manajemen Terapan dan Keuangan IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Kelola: Journal of Islamic Education Management Edukasi Islami: Jurnal Pendidikan Islam Jambura Equilibrium Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Aplikasi Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Indonesian TESOL Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Kesatuan Journal of Economic, Public, and Accounting (JEPA) FOSTER: Journal of English Language Teaching Jurnal Abdidas Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Educational Administration, Management, and Leadership Quantitative Economics and Management Studies International Journal of Multi Discipline Science (IJ-MDS) Jurnal Abdimas Bina Bangsa Journal of Tourism Economics and Policy Linguistics Initiative Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Studies in English Language and Education Economics, Business, Accounting & Society Review Journal of Applied Accounting Journal of Economics and Management Scienties Equivalent : Journal of Economic, Accounting and Management JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Management Studies and Business Journal Accounting Studies and Tax Journal EDUTREND: Journal of Emerging Issues and Trends in Education Economic and Business Horizon International Journal of Digital Marketing Science EPISTEMOLOGI : Jurnal Pengabdian Masyarakat dan Penelitian GoodWill Journal of Economics, Management, and Accounting
Masruddin
Universitas Tadulako, Palu, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Journal of Applied Accounting

 1 
EVALUATION OF REGIONAL REVENUE AND EXPENDITURE BUDGETS IN THE PALU CITY GOVERNMENT Gollah, Shery Natalia; Paranoan, Selmita; Yamin, Nina Yusnita; Masruddin, Masruddin
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1223

Abstract

Post-calamity 2018 and the COVID-19 pandemic caused the fiscal performance of Palu City Government to change significantly. For this study, the dynamics of the 2019-2023 Palu City APBD are to be evaluated through growth and variance analysis in an attempt to provide responsive fiscal policy recommendations. Quantitative methods apply by processing the secondary data with APBD reports. Results showed an "explosion-consolidation" trend of spending and revenue variance > 100% in 2019-2022 (conservative) that declined to 96.08% in 2023, indicating the necessity to re-adjust PAD projection assumptions; spending variance increased from 57.05% to 95.26%, reflecting an increase in absorption capacity but not yet quantifiable outcome effectiveness. The trend of revenue-expenditure growth reflects an expansionary response in the crisis phase and consolidation in the recovery phase. These findings underscore the necessity to diversify PAD sources, enhance budget projection models with macro-economic drivers and contingency projections, and strengthen the absorption capacity of spending with e-budgeting and real-time monitoring as the basis for adaptive fiscal policies to improve the resilience and accountability of APBD in disaster-prone areas.
Co-Authors Abda Abda Abdillah, Ibnu Farhan Abdul Kahar Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Ahmed Sardi Ajma, St. Annazila Cahyani Ali Imran Amalyah, Ilfat Afia Amelia Amelia Amir, Andi Mattulada Ananda, Anisa Zidni Anatasya, Anatasya Andi Chairil Furqan Aqsha, Muhammad Ardiansyah, Faisal Aski Astrialestari, Astrialestari Bakry, Mohammad Iqbal Bawias, Hizkia Hazael Bezaliel betty betty Delviana, Delviana E. Ar, Nur Azizah Edhy Rustan Erwinsyah Erwinsyah Erwinsyah Fadhilah, Anisah Fadillah, Raehan Febriana Femilia Zahra Femilia Zahra Fikry Karim Fikry Karim Fitria Furqan, Andi Chairil Furwana, Dewi Gollah, Shery Natalia Halwi, Muhammad Darma Hasbi Helda , Helda Husnaini Husnul Hatimah, Husnul Jafar, Abdul Josua Gabriel Galamba Jufriadi Junaid, Rusdiana Kaharuddin Kartika, Aura Dwi Kontesa, Amelia Kusuma, I Made Ari Lamading, Maharani Lanonci, Nurwasilah Lasodi, Nurfadila Ramdani Latifah Sukmawati Yuniar Lembah, Amelia Amanda Luneto, Abdul Razik M. Ikbal A M. Iqbal Bakry Madao, Tri Utari Madehang Magfirah, Thayyib Mapparessa, Nurlaela Mattulada, Andi Megawati, Nani Meldawati, Lucyani Moh. Iqbal, Moh. Muh Darma Halwi Muh. Darma Halwi Muhaemin Muhaemin Muhammad Ansar, Muhammad Muhammad Din Muhammad Ilham Pakawaru Muhtar, Wahyusi Muliati Muliati Muliati, Muliati Munawarah Munawarah, Munawarah Mursyid Mustamin Mustamin Mustaring Mustaring N.S, Jurana Nasrun Naida Ni Made Suwitri PARWATI Nina Yusnita Yamin Nur Indah Nur, Muh. Ilham Nurani, Zahra Nurdin, Jurana Nurfadilla, Nurfadilla Nurhidayah Nurhidayah Nurlaela Mapparessa Nurpita NURUL ANNISA OSTENSIO, Gracelia N. Pali, Fayza Parwati, Ni Made Suwitri Phatra Anggana Djuri Rahayu Indriasari Rahayu Indriasari Rahma Aulia Rahma Masdar Ridwan Rifqi, Muh. Rudy Usman Rufi'i RUMIMPUNU, Mohammad Rio Rusdiansyah Rusdiansyah Rustan, Nur Qalbi Safar, Muhammad Safira, Wiqra Sahraini Sahraini, Sahraini Salbi, Salbi Saleh, Fadli Moh Santaria, Rustan Santika Selmita Paranoan Selvyana Setiawan Wancie Setiawan, Edi Indra Siti Nur Anisa Sofyan, Fitrah Amalia St. Hartina Sugianto Sugianto Sukirman Suryadi Hadi Syam, Andi Tenrisanna Tampang, Tampang Tanra, Andi Ainil Mufidah Tenripada, Tenripada Totanan, Chalarce Trihauli, Afnan Danin Umar , Wulandari Wisran Wulandari Wulandari WULANDARI, Sri Puspita Yuldi Mile Yulia Savhika S. Zainuddin, Zainuddin