Analisis Komparatif Belanja Kesehatan dan Belanja Pendidikan Pada Masa Pandemi dan Setelah Pandemi Coronavirus Disease 2019 (Covid-19)

Arief, Ihsan
Ramli, Muhammad Ridha

Jurnal Riset Akuntansi dan Bisnis
Vol 24, No 2 (2024): SEPTEMBER

The purpose of this study is to examine whether there are differences in health and education expenditures in local governments across Indonesia during and after the Covid-19 pandemic.Utilizing a quantitative approach, the study includes a sample of all 508 regencies/cities in Indonesia and employs paired sample t-tests to test the hypotheses. The findings indicate that there are no significant differences in health or education expenditures during and after the Covid-19 pandemic in these regions.