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Pengaruh Realisasi Anggaran Pendapatan dan Belanja Daerah dalam Penanganan Pandemi di Indonesia Ika Kurnia Indriani
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 6 No. 2 (2023): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v6i2.1130

Abstract

Realizing the regional revenue and expenditure allocation has essential for coping with the COVID-19 pandemic. The assessment of the effect of budget realization attempts to determine the significance of budget realization in the case of COVID-19. This study employs a quantitative methodology and multiple regression analysis. This study uses a saturation sampling of 34 provinces and 93 municipalities throughout Indonesia. The results indicated that (H1) PAD and (H4) DAK had a significant effect, with values of 0.000 and 0.008. The realization of the regional budget influences the region's success in overcoming the pandemic by 76.5% simultaneously. This research demonstrates that the regional budget's capacity significantly impacts efforts to prevent the pandemic in Indonesia. Abstrak Realisasi anggaran pendapatan dan belanja daerah memiliki peran penting dalam penanggulangan pandemi di Indonesia. Penilaian pengaruh realisasi anggaran ini bertujuan untuk melihat singnifikansi realisasi anggaran terhadap kasus COVID-19 yang terjadi. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis statistik regresi berganda. Penelitian ini menggunakan sampling jenuh berupa 34 provinsi dan 93 kota di Indonesia. Hasil penelitian menunjukkan bahwa (H1) PAD dan (H4) DAK berpengaruh signifikan dengan nilai 0,000 dan 0,008. Realisasi anggaran daerah secara simultan berpengaruh terhadap keberhasilan daerah untuk menaggulangi pandemi dengan presentase 76,5%. Hal ini menunjukan bahwa kapasitas anggaran daerah sangat berpengaruh terhadap penanggulangan pandemi di Indonesia.
The Local Government Budget Resilience: Anticipatory, Coping, and Vulnerability Indexes Ika Kurnia Indriani; Agus Widodo; Anik Cahyowati
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.09

Abstract

The primary determinant for managing the financial distribution consequences of the COVID-19 pandemic is the resilience of the local budget. Having a substantial budget will facilitate the implementation of strategic programmes by the municipal administration during the COVID-19 epidemic, while also ensuring the maintenance of regional economic growth. The budget capability evaluation attempts to evaluate the proficiency of municipal governments in Indonesia in managing the APBD. The evaluation of budget resilience employs a descriptive quantitative methodology that encompasses three dimensions: anticipatory capacity, coping capacities, and vulnerability. The evaluation employed secondary data through the process of archive analysis. The assessment results indicated that the municipalities of Mataram, Tidore, Batam, and Sabang achieved the highest budget resilience index. The government with the highest ranking possesses the capacity to effectively manage unanticipated issues such as the COVID-19 pandemic. However, the municipalities of Bengkulu, Bontang, and Tegal showed the lowest budget capacity index. The local government with the lowest index must enhance the management system of APBD to optimise its response to the economic consequences afterwards the COVID-19 pandemic.
Co-Authors Agus Widodo Agus Widodo Agus Widodo Anik Cahyowati Henri Prasetyo Melati Pramudita Lestari Merry Triani V. Ananta Wikrama Tungga Dewi Wida Arindya Sari Yohanes Adi Nugroho