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Basir, Indra
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Journal : Jurnal Akuntansi STIE Muhammadiyah Palopo

 1 
KINERJA KEUANGAN PEMERINTAH DAERAH MOROWALI SEBAGAI DAERAH INDUSTRI DIMASA SEBELUM DAN SETELAH PANDEMI COVID-19 Basir, Indra; Fitriani, Nur
Jurnal Akuntansi Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i2.2062

Abstract

ABSTRAKKabupaten Morowali adalah salah satu daerah industri terbesar di Indonesia. Sebagai daerah industri menarik untuk mengetahui kinerja keuangan Pemerintah Daerah Kabupaten Morowali sebelum dan setelah pandemi Covid-19. Metode penelitian menggunakan metode penelitian deskriptif. Penelitian ini dilakukan periode sebelum pandemi covid (2017-2019) dan setelah pandemi covid-19 (2021-2022). Jenis data yang digunakan adalah data primer. Data diperoleh dari kantor Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Morowali yakni berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) dan Neraca. Analisis kinerja keuangan meliputi rasio kemandirian daerah, rasio efektifitas, rasio aktivitas dan rasio pertumbuhan. Hasil penelitian ini menunjukan bahwa kinerja keuangan pemerintah daerah Kabupaten Morowali selama periode sebelum pandemi dan setelah pandemi tidak mengalami perubahan yang signifikan yang artinya sebagai daerah industri pandemi covid-19 tidak berdampak pada keuangan pemerintah Kabupaten Morowali. Kata Kunci: Kinerja Keuangan, Pemerintah Daerah, Covid-19ABSTRACTMorowali Regency is one of the largest industrial areas in Indonesia. As an industrial area, it is interesting to know the financial performance of the Morowali Regency Regional Government before and after the Covid-19 pandemic. The research method uses descriptive research methods. This research was conducted in the period before the Covid-19 pandemic (2017-2019) and after the Covid-19 pandemic (2021-2022). The type of data used is primary data. Data was obtained from the Morowali Regency Regional Finance and Assets Agency (BKAD) office, namely in the form of a Regional Revenue and Expenditure Budget Realization Report (APBD) and Balance Sheet. Financial performance analysis includes regional independence ratio, effectiveness ratio, activity ratio and growth ratio. The results of this research show that the financial performance of the Morowali Regency regional government during the period before the pandemic and after the pandemic did not experience significant changes, which means that as an industrial area, the Covid-19 pandemic did not have an impact on the finances of the Morowali Regency government. Keywords: Financial Performance, Regional Government, Covid-19
Co-Authors Adha, Wahyu maulid Husna fitria Ihsan Ansari, Muhammad Mujirin M Yamin NUR FITRIANI Yamin, Mujirin M