AKRUAL : Jurnal Akuntansi dan Keuangan`
Vol 6 No 2 (2024): AKRUAL: Jurnal Akuntansi dan Keuangan

STUDI KOMPARATIF PENILAIAN KINERJA KEUANGAN PEMERINTAH DAERAH PADA SAAT PANDEMI COVID-19 DAN SESUDAH PANDEMI COVID-19

Yulianti, NA (Unknown)
Wicaksono, Dimas (Unknown)



Article Info

Publish Date
27 Dec 2024

Abstract

This research aims to determine the financial performance of local governments during the Covid-19 pandemic and after the Covid-19 pandemic. The samples used in this study were regencies/cities in West Java Province registered on the West Java PPID website and reported budget realization reports in 2020-2023 with 13 sample regencies/cities using the comparative method. The variables of this study are the financial performance of local governments as measured by the effectiveness ratio, efficiency ratio, harmony ratio, growth ratio, and independence ratio. The results show that the regional effectiveness ratio has a significant difference in regional financial performance during the Covid-19 pandemic and after the Covid-19 pandemic. Meanwhile, the efficiency ratio, harmony ratio, growth ratio, and regional independence ratio do not have any significant differences in regional financial performance during the Covid-19 pandemic and after the Covid-19 pandemic.

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Journal Info

Abbrev

Akrual

Publisher

Subject

Economics, Econometrics & Finance

Description

An objective of the AKRUAL : Jurnal Akuntansi dan Keuangan is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. The AKRUAL : Jurnal Akuntansi dan Keuangan is intended to be the journal for publishing articles reporting the ...