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All Journal Studi Akuntansi dan Keuangan Indonesia (SAKI)
Najla, Muti
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Economics, Econometrics & Finance

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Kinerja Keuangan Pemerintah Daerah di Provinsi Aceh Sebelum dan Saat Pandemi COVID-19 Najla, Muti; Fahlevi, Heru
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 1 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.6.1.73-86

Abstract

This study aimed to determine whether there were differences between the financial performance of local governments (districts/cities) in Aceh before and during the COVID-19 pandemic. Data was collected from financial reports and budgets of district and city governments in Aceh, Indonesia, in 2019 and 2020. This study found mixed findings using the Paired Sample T-test and Wilcoxon Signed Rank Test. The local government's financial independence and financial efficiency during the COVID-19 pandemic were higher than before the COVID-19 pandemic, while local tax contributions decreased following the COVID-19 pandemic. This study also found that local government financial activities, financial effectiveness, and government retribution contributions before and during the COVID-19 pandemic were statistically not different. This study suggests the need to improve local government's financial autonomy and sustainability as a transfer from the central government may decline significantly within a short period, for instance, during the financial crisis and pandemic.
Co-Authors Heru Fahlevi, Heru