Ilomata International Journal of Tax and Accounting
Vol 3 No 3 (2022): July 2022

COVID-19 Budget Refocusing: Evidence from Indonesia

Wulan Rachmadani (Universitas Negeri Semarang)
Djoko Suhardjanto (Universitas Sebelas Maret)
Doddy Setiawan (Universitas Sebelas Maret)
Samsul Rosadi (UIN Raden Mas Said Surakarta)

Article Info

Publish Date
31 Jul 2022

Abstract

This study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. This study uses regression analysis with the samples of 119 regional governments in Java. Java is one of the islands in Indonesia with the most significant population. It shows that the rate of patient recovery and economic impact influence the re-focusing regional Government in Indonesia. The implications of COVID-19 push the Indonesia government to re-focus re-budgeting. This study contributes to re-budgeting literature or regional government re-focusing in handling the COVID-19 impact in Indonesia

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Journal Info
Ilomata International Journal of Tax and Accounting
Website

Abbrev

ijtc

Publisher

Yayasan Sinergi Kawula Muda

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and ...