Journal of Accounting and Finance (JACFIN)
Vol. 2 No. 1 (2020): Februari

Pengaruh Alokasi Pendapatan Asli Daerah terhadap Perubahan Anggaran Belanja Langsung Pemerintah Kabupaten Brebes pada Masa Pandemi Covid-19

Suci Alfiani (Universitas Muhadi Setiabudi)
Anisa Sains Kharisma (Universitas Muhadi Setiabudi)
Yenny Ernitawati (Universitas Muhadi Setiabudi)
Amelia Sholeha (Universitas Muhadi Setiabudi)
Nasiruddin (Universitas Muhadi Setiabudi)

Article Info

Publish Date
26 Feb 2020

Abstract

During the COVID-19 pandemic, all institutions experienced a great impact, including the budget. The purpose of this research is to determine the amount of Regional Original Income (PAD) for budget changes set by the Brebes Regency Government during the pandemic. The research method uses qualitative. The research sample of one unit of analysis in a related field, namely the budget field at the Brebes Regency Office of the Regional Revenue, Financial Management and Assets Agency (BPPKAD) was obtained using in-depth interview techniques. The results showed that there was a positive influence of budget changes on the direct expenditure budget during the Covid-19 pandemic on the Brebes Regency Government.

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Journal Info
Journal of Accounting and Finance (JACFIN)
Website

Abbrev

jacfin

Publisher

Universitas Muhadi Setiabudi

Subject

Economics, Econometrics & Finance Social Sciences

Description

JACFIN merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Universitas Muhadi Setiabudi Brebes dengan nomor issn 2746-5624 (media online) JACFIN terbit 2 (dua) kali dalam satu tahun yaitu Agustus dan Februari yang berisi hasil pemikiran dan penelitian pada bidang akuntansi keuangan, ...