THE EFFECT FINANCIAL CONDITIONS ON COVID 19 CASE
FINANCIAL CONDITION OF LOCAL GOVERNMENT TO FACING COVID 19 PANDAMIC
DOI:
https://doi.org/10.32670/fairvalue.v4iSpesial%20Issue%203.768Keywords:
Budgetary Solvency, Financial Independence, Service-Level Solvency, Covid 19 and Local GovernmentAbstract
The covid 19 pandemic is a new challenge for local governments in realizing the country's goals. The covid 19 pandemic will have a direct impact on regional financial management and the implementation of regional programs. this study uses a descriptive quantitative approach with secondary data in the form of a 2010-2019 budget realization report. The results showed that the financial condition of the district and city governments in West Kalimantan was in fairly good condition during 2010 to 2019. The solvency of the government budget was in good condition with a ratio value of 1.2015; 1,2013; 2.1793; and 1.0128. The government's financial independence is in low condition due to being vulnerable to other funding sources, as indicated by the ratio values of 0.0597 and 0.0600. The solvency of services is in good condition with the total budget and capital expenditures that can finance the provision of public services of Rp3.072.878 and Rp705.509, respectively. Simultaneously, financial conditions have a significant effect on covid 19 cases in local government in West Kalimantan. partially the ratio of budget solvency, financial independence, and solvency of local government services have an effect on the covid 19 case.
References
BPS Kalimantan Barat. (2020). Pertumbuhan Ekonomi Kalimantan Barat November 2020 Berita Resmi Statistik. Pontianak: Badan Pusat Statistik Provinsi Kalimantan Barat.
BPS RI. (2021, Februari 5). Berita Resmi Statistik. Pertumbuhan Ekonomi Indonesi Triwulan-IV 2020, 13(02), pp. 1-12. Retrieved from https://www.bps.go.id/pressrelease/2021/02/05/1811/ekonomi-indonesia-2020-turun-sebesar-2-07-persen--c-to-c-.html
Cipto, P. (2018). Analisis Kondisi Keuangan Pemerintah Daerah di Kalimantan Tahun 2011-2015. Accounting and Business Information Systems Journal, 6(1). Retrieved from https://journal.ugm.ac.id/abis/article/view/59246
Green , D., & Loualiche, E. (2020). State and Local Government Employment in the Covid 19 Crisis. Harvard University. Boston: Harvard Business School.
Haruhiko, K. (2020). COVID-19 and the Global Economy: Impact and Challenges From Asia's Perspective. The 62nd Annual Meeting of the National Association for Business Economics. Japan: Bank of Japan.
Indriani, I. K., Lestari, M. P., & Triyani, M. (2020). Analisis Kondisi Keuangan Pemerintah Kabupaten di Kalimantan. Jurnal Inventory, 175-182. doi:10.25273/inventory.v4i2.7675
Komite Penanganan Covid-19 dan Pemulihan Ekonomi Nasional. (2021, Agustus 11). Pemerintah Siapkan Strategi Jangka Panjang Menghadapi Pandemi. (T. K.-1. Nasional, Editor, & Komite Penanganan Corona Virus Disease 2019 (Covid-19) dan Pemulihan Ekonomi Nasional) Retrieved September 9, 2021, from Satgas Covid 19: https://covid19.go.id/p/berita/pemerintah-siapkan-strategi-jangka-panjang-menghadapi-pandemi
Maizunati, N. A. (2017, April 2). Financial Condition Analysis of Magelang City Government in The city Cluster in Java-Bali. Jurnal Riset Akuntansi Keuangan , 2(2).
Ministry of Housing, Communities and Local Government. (2021). Local Government finance in the pandemic. The comptroleer and auditor general. UK: National Audit Office.
National Association of Countries. (2020). Covid 19 Impact on country finances dan impilications for the US economy. USA: NACo.
OECD. (2020). The Impact of the Covid 19 crisis on regional and local governments: main findings from the joint CoR-OECD survey. OECD Regional Development Papers.
Ritonga, I. T. (2014). Developing A Measure of Local Government's Financial Condition. Journal of Indonesian Economy and Businees, 29, 142-164.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. In Sugiyono, Metode Penelitian Kuantitatif, Kualitatif, dan R&D (28 ed., p. 81). Bandung, Jawa Barat, Indonesia: Alfabeta.
Sujarweni, V. W. (2016). Kupas Tuntas Penelitian Akuntansi dengan SPSS (1 ed.). (Mona, Ed.) Bantul, Yogyakarta, Indonesia: Pustaka Baru Press.
Zami, A. (2020, April). Analisis Kinerja Keuangan Pemerintah Daerah. Scientific Journal of Reflection: Economic, Accounting, Management, and Business, 3(2), 121-130.
