Indonesian Accounting Research Journal
Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)

Covid-19: Dampaknya terhadap Pendapatan Asli Daerah

Jouzar Farouq Ishak (Politeknik Negeri Bandung)



Article Info

Publish Date
30 Jun 2021

Abstract

This study assesses the comparison of local own-source revenue before and after the occurrence of Covid-19. This study uses a quantitative approach with a comparative research type. The types and sources of data used are secondary data. The research instrument used in this study is documentation related to the data on local own-source revenue in the realization of the 2019 and 2020 years. To analyse the data normality test, if the data is normally distributed, the test used is Parametric test Paired Sample t Test. The impact of the Covid-19 pandemic on the economy and finances is estimated not only to have an impact this year, but also to continue for the next few years. Therefore, it is necessary to carry out adequate anticipation followed by appropriate decision making, especially for government to be able to minimize negative impacts on the economic sector and finances.

Copyrights © 2021






Journal Info

Abbrev

iarj

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including ...