Analisis Perbandingan Kinerja Pemerintah Daerah sebelum dan saat Pandemi Covid-19

Muhammad Hamdan Sayadi; Muhammad Bahrul Ulum; Rafika Sari

doi:10.29040/jap.v23i2.7420

Analisis Perbandingan Kinerja Pemerintah Daerah sebelum dan saat Pandemi Covid-19

Muhammad Hamdan Sayadi, Muhammad Bahrul Ulum, Rafika Sari

Abstract

Local government financial statements can be used to measure the financial performance of a region whether it is classified as good or bad. This study aims to analyze and describe the performance of local governments in Sumatra using the ratio of regional financial dependence levels before and during the Covid-19 pandemic. This research is classified as a quantitative descriptive method and uses regional financial dependency ratios as an analytical tool. The results of research on the comparison of financial performance between 10 provinces on the island of Sumatra in 2019 and 2020 show that the financial performance of provinces located on the island of Sumatra has a very high financial dependence on the central government. The level of dependence has increased during the COVID-19 pandemic. The results of the analysis show that Aceh province with the best financial performance during the pandemic period is based on the regional financial dependence ratio with a ratio of 28.49%. The highest regional financial dependency ratio is in the Riau Islands province with a ratio of 65.39%. Further research is expected to expand and expand the research sample and use other indicators in analyzing the financial performance of local governments.

Keywords

Regional financial dependence ratio; Local government; pandemic covid-19

Full Text:

PDF

References

Halim, A dan Muhammad, S.,K. (2014). Akuntansi Keuangan Daerah. Jakarta: Salemba Empat

Harjito, Y., Putra, S., dan Yulianto. (2020). Analisis Kinerja Keuangan Pemerintah Kabupaten dan Kota Di Indonesia. Jurnal Akuntansi dan Ekonomi, 5(1), 19-28

Mahmudi. 2019. Analisis Laporan Keuangan Pemerintah Daerah. Yogyakarta: UPP STIM YKPN

Nufus, K., Hadi, S., dan Awaluddin, M. (2017. Analysis of Financial Performance of Local Government through South Tangerang Calculation of Realization Regional Budget. European Journal of Business and Management, 9(3), 136-146

Sayadi, M. H. (2020). Analisis perbandingan kinerja keuangan provinsi di Pulau Jawa dan Pulau Sumatera. Jurnal Ekonomi Modernisasi, 16(2), 96-104. DOI: 10.21067/jem.v16i2.4958

Sayadi, M. H. (2021). APBN 2020: Analisis kinerja pendapatan negara selama pandemi covid-19. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik, 6(2), 159-171.

Sekaran, Uma., dan Roger, B. 2017. Metode Penelitian Untuk Bisnis Buku I. Jakarta: Salemba Empat

Sekaran, Uma., dan Roger, B. 2017. Metode Penelitian Untuk Bisnis Buku II. Jakarta: Salemba Empat

Sugiyono. 2019. Metode Penelitian Kuantitatif Kualitatif dan R & D. Bandung: Alfabeta

Sulistyo, Agus T. (2018). Analisis Kinerja Keuangan Pemerintah Provinsi Kalimantan Timur. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik, 3(1), 43-59.

Undang-undang Nomor 32 tahun 2004 tentang Pemerintah Daerah

Undang-undang Nomor 33 tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah

Wahab, L. O. A., Rofingatun, S dan Kreuta, B. (2017) Analisis Kemampuan Keuangan Daerah Pemerintah Kabupaten Jayapura, Jurnal Keuda, 2(3), 1-12.

Zukhri, N. (2020). Kinerja keuangan Provinsi Kepulauan Bangka Belitung ditinjau dari derajat kemandirian, ketergantungan, dan desentralisasi fiskal. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik, 5(2), 143-149.

Zulkarnain, Z. (2020). Analisis Rasio Keuangan Daerah Untuk Mengukur Kinerja Keuangan Pemerintah Kabupaten/Kota Di Jawa Barat. CAKRAWALA, 3(1), 61-74.

DOI: http://dx.doi.org/10.29040/jap.v23i2.7420