JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi

Ketahanan Keuangan Provinsi Jawa Barat Selama Pandemi (Studi Pada 27 Kabupaten/Kota di Provinsi Jawa Barat)

Hans Victor Sitepu (Sekolah Tinggi Ilmu Ekonomi GICI)
Mirza Melia Amatunnisaa (Sekolah Tinggi Ilmu Ekonomi GICI)
Janah (Sekolah Tinggi Ilmu Ekonomi GICI)
Baitiya Mu'minan (Sekolah Tinggi Ilmu Ekonomi GICI)
Misbahhudin (Sekolah Tinggi Ilmu Ekonomi GICI)



Article Info

Publish Date
24 Oct 2025

Abstract

Covid-19 has had a great global influence, notably in Indonesia. West Java, Indonesia's most populous province, is expected to pursue economic recovery policies throughout the epidemic, albeit this has not been practically proven. This study sought to determine whether there were substantial disparities in the financial performance of 27 regencies/municipalities in West Java Province before and throughout the pandemic over a two-year period (2018–2021). Mathematical computations, descriptive statistics, and inferential analysis using paired t-test calculations for each average financial performance metric were used. Despite the difficult conditions during the pandemic, this study reveals that numerous regencies/municipalities in the West Java Province region had positive financial outcomes. Ten regencies/ municipalities saw a rise in fiscal decentralization, effectiveness ratio, and efficiency ratio. Aside from that, 8 districts/cities gained independence throughout the epidemic. Not to mention that six regencies/cities showed increased growth rates during the outbreak.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...