Jurnal RAK (Riset Akuntansi Keuangan)
Vol. 8 No. 2 (2023): JURNAL RAK (RISET AKUNTANSI KEUANGAN)

COMPARISON ANALYSIS OF LOCAL GOVERNMENT FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC AND ITS IMPACT ON ECONOMIC GROWTH

Nuwun Priyono (Universitas Tidar)
Risma Wira Bharata (Universitas Tidar)
Whinarko Juli Prijanto (Universitas Tidar)



Article Info

Publish Date
13 Nov 2023

Abstract

This study aims to analyze the differences in the ratios of financial independence, financial flexibility, operational solvency, short-term solvency, long-term solvency, and regional service solvency in the Provinces of Central Java and D.I. Yogyakarta before and during the Covid-19 Pandemic and its impact on economic growth. The samples were districts and cities in Central Java Province and D.I. Yogyakarta. The data used is secondary data taken from the directorate general of financial balance of the Indonesian Ministry of Finance. The sampling technique used is purposive sampling. The analytical tool used in this study is the Difference Test. The results showed that of the 6 financial performance indicators, 4 indicators did not show a significant difference and 2 indicators showed a significant difference between the pre-pandemic period and during the Covid-19 pandemic period. Then, economic growth experienced a significant difference between the pre-pandemic period and during the Covid-19 pandemic.

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Journal Info

Abbrev

rak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal RAK (Riset Akuntansi Keuangan) is a journal covering research articles on accounting and finance. Articles published in the form of research results, scientific studies and current issues focusing on Financial Accounting, Public Accounting, Tax Accounting, Sharia Accounting, Forensic ...