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All Journal Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan INVENTORY: JURNAL AKUNTANSI Jurnal Ilmu Pemerintahan Widya Praja Jurnal Aplikasi Akuntansi Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT) FINANCIAL : JURNAL AKUNTANSI Journal of Economics and Business Aseanomics Journal of Islamic Accounting and Finance Research Jurnal Akuntansi, Keuangan dan Perpajakan
Ika Kurnia Indriani
Politeknik Negeri Pontianak
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Jurnal Ilmu Pemerintahan Widya Praja

 1 
THE EFFECT OF LOCAL GOVERNMENT BUDGET CAPACITY ON COVID-19 CASES HANDLING Ika Kurnia Indriani
Jurnal Ilmu Pemerintahan Widya Praja Vol 48 No 1 (2022)
Publisher : Lembaga Riset dan Pengkajian Strategi Pemerintahan (LRPSP), Institut Pemerintahan Dalam Negeri (IPDN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jipwp.v48i1.2292

Abstract

The COVID-19 pandemic has had a major impact on financial conditions of local government. This study aims to analyze effect of budget capacity on COVID-19 cases in district government of Kalimantan. The research objective to shown the effect PAD, DAK, capital expenditure, and operational expenditure on COVID-19 case. This study uses a descriptive quantitative approach. The results showed that H1 was accepted with sig. <0,001 of district government's budget capacity has a simultaneous effect on COVID-19 cases. H3 is accepted with sig <0,001 that DAK has a partial effect on COVID-19 cases. H4 is accepted with sig. <0,001 that capital expenditure has a partial effect on COVID-19 cases. H5 is accepted with sig. <0,001 that operational expenditures have a partial effect on cases of COVID-19. While H2 is rejected with a sig. 0,388 that PAD have not partial effect on cases of COVID-19 . The highest budget capacity is Kutai Kartanegara, while Taha Tidung has the lowest capacity. The recommendation district government of Kalimantan need to maintain the budget capacity to handling unconditional condition COVID-19 pandemic. Key Words: Budget Capacity, COVID-19, District, and Kalimantan.
Co-Authors Agus Widodo Agus Widodo Henri Prasetyo Melati Pramudita Lestari Merry Triani V. Ananta Wikrama Tungga Dewi Wida Arindya Sari Yohanes Adi Nugroho