ANALISIS KINERJA KEUANGAN DAERAH SEBELUM DAN PADA SAAT PANDEMI COVID-19 (STUDI KASUS PADA KABUPATEN DAN KOTA PROVINSI JAWA BARAT)

• Main Author: Demvi Vebiani, - (Author)
• Format: Book
• Published: 2022-05-20.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/72789/1/S_PEA_1800612_Title.pdf; http://repository.upi.edu/72789/2/S_PEA_1800612_Chapter1.pdf; http://repository.upi.edu/72789/3/S_PEA_1800612_Chapter2.pdf; http://repository.upi.edu/72789/4/S_PEA_1800612_Chapter3.pdf; http://repository.upi.edu/72789/5/S_PEA_1800612_Chapter4.pdf; http://repository.upi.edu/72789/6/S_PEA_1800612_Chapter5.pdf; http://repository.upi.edu/72789/7/S_PEA_1800612_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan daerah padakabupaten/kota di Provinsi Jawa Barat sebelum dan pada saat pandemi COVID-19 yang diukur melalui rasio kemandirian keuangan, rasio derajat desentralisasi fiskal, rasio efektivitas, dan rasio efisiensi. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan alat uji paired sample t-test. Populasi dalam penelitian ini terdiri dari seluruh kabupaten/kota di Provinsi Jawa Barat yang berjumlah 27 pemerintah kabupaten/kota. Teknik pengambilan sampel menggunakan sampling jenuh, sehingga semua populasi dijadikan sampel. Hasil penelitian ini menunjukkan terdapat perbedaan kinerja keuangan daerah sebelum dan pada saat pandemi COVID-19 dilihat dari rasio efektivitas dan rasio efisiensi keuangan. Namun, tidak terdapat perbedaan kinerja keuangandilihat dari rasio kemandirian keuangan dan rasio derajat desentralisasi fiskal. Kinerja keuangan pada saat COVID-19 mengalami perbaikan dilihat dari rasio kemandirian dan rasio derajat desentralisasi fiskal. Sementara kinerja keuangan dari rasio efektivitas dan rasio efisiensi mengalami penurunan. This study aims to analyze the comparison of regional financial performance in districts/cities in West Java Province before and during the COVID-19 pandemic as measured by the ratio of financial independence, the ratio of the degree of fiscal decentralization, the ratio of effectiveness, and the ratio of efficiency. The research method used is descriptive quantitative with paired sample t-test. The population in this study consisted of all districts/cities in West Java Province, amounting to 27 district/city governments. The sampling technique used is saturated sampling, so that all populations are sampled. The results of this study are that there are differences in regional financial performance before and during the COVID-19 pandemic seen from the effectiveness ratio efficiency ratio. ratio of financial independence. However, there is no difference in financial performance seen from the ratio of financial independence and degree of fiscal decentralization ratio. Financial performance during COVID-19 experienced an improvement, seen from the independence ratio and the ratio of the degree of fiscal decentralization. Whilefinancial performance, seen from the effectiveness ratio and efficiency ratio is falling.