ANALYSIS OF ORIGINAL LOCAL GOVERNMENT REVENUE (PAD) ON THE FINANCIAL PERFORMANCE OF KEBUMEN REGENCY BEFORE AND DURING THE COVID-19 PANDEMIC

Sabrina, Nayla
Nugraheni, Agustina Prativi

JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB)
Vol. 2 No. 1 (2022): NOVEMBER

This research seeks to find out how the financial performance of Kebumen Regency is seen from the Original Local Government Revenue before and during the covid-19 pandemic. The COVID-19 pandemic that is happening in Indonesia caused a change in Kebumen Regency's PAD due to a decline in tourism sector income, as well as a number of hotel and restaurant taxes in Kebumen Regency. This research is a qualitative study with a descriptive analysis method through secondary data in the form of a Kebumen Regency Budget Realization Report from 2018-2021. The year was taken because 2018-2019 was the year before the emergence of Covid-19, while 2020-2021 was the year where Covid-19 attacked all Indonesian people. The result of this study indicates that although the Regional Revenue of Kebumen Regency has decreased, Covid-19 has no effect on the financial performance of Kebumen Regency.