Research Paper
Year: 2022 | Month: January | Volume: 9 | Issue: 1 | Pages: 412-422
DOI: https://doi.org/10.52403/ijrr.20220148
The Impact of the COVID-19 Pandemic on the Budget Performance of the Kediri City Government
M. Anas1, Linawati2, Eunike Rose Mita Lukiani3
1Departement of Masters of Economic Education, 2Department of Accounting,
3Department of Economic Education,
University of Nusantara PGRI Kediri, Kediri, Indonesia
Corresponding Author: M. Anas
ABSTRACT
This study aims to analyze the impact of the Covid-19 pandemic on the performance of the Kediri City Government's budget (APBD), including: 1) analysis of regional revenue performance, 2) analysis of regional expenditure performance, with several elements of analysis for each type of performance analysis, and 3) performance analysis. Financing, so that the results of this analysis provide an overview related to the posture and performance of the budget and are expected to be a reference for the Kediri City Government in determining policies, especially the economic sector. Quantitative descriptive methods were used in this study to describe phenomena with data processing systems that were already available in the form of numbers that describe the Kediri City Government APBD. The analysis of research data used in this study was in the form of financial ratios sourced from the Kediri City Government Financial Statements for three years before the Covid-19 Pandemic (2017-2019) and at the moment the Covid-19 Pandemic (in 2020) occurred. The results of data analysis show that: (1) the performance of the revenue budget is categorized good, because the realization of income exceeds the set target. In 2020, although the realization of revenue could exceed the target, the percentage of revenue decreased compared to previous years, (2) as a impact of the Covid-19 Pandemic, the revenue of the City of Kediri in the 2020 fiscal year experienced a negative growth of -4.2%., (3) the budget performance of the Kediri City Government from 2017 to 2020 in the aspect of financial independence was categorized very low, (4) the realization of regional tax revenues and regional levies exceeds the targets set in APBD, and the performance of the Kediri City Government in the aspect of the effectiveness of local tax collection and regional levies were in the very effective category, (5) the performance of the Kediri City Government in collecting revenue in the form of regional taxes and regional levies was categorized efficient, (6) in the 2020 fiscal year, when the Covid-19 Pandemic occurs, the absorption of the Kediri City Government's budget was the lowest compared to previous years, (7) the 2020 budget year the growth of the Kediri City Government expenditure grew minus 8.00% (-8.00%) compared to the previous year, (8) the performance of the Kediri City Government in terms of spending efficiency for the last four years, from 2017 to 2020 has shown an efficient performance, (9) the Government of Kediri City allocates the budget in its APBD mostly for indirect expenditure (an average of 55%), which consists of personnel expenditure, grants, and social assistance, and the rest were allocated for direct expenditures (an average of 45%) which consists of goods and services expenditures, and capital expenditures, (10) SiLPA for the 2020 fiscal year has increased by 11% from the previous year's of SiLPA.
Keywords: Covid-19 Pandemic, Budget Performance, Revenue, Expenditure, Financing.
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