##plugins.themes.academic_pro.article.sidebar##
Downloads
Main Article Content
Abstract
The primary determinant for managing the financial distribution consequences of the COVID-19 pandemic is the resilience of the local budget. Having a substantial budget will facilitate the implementation of strategic programmes by the municipal administration during the COVID-19 epidemic, while also ensuring the maintenance of regional economic growth. The budget capability evaluation attempts to evaluate the proficiency of municipal governments in Indonesia in managing the APBD. The evaluation of budget resilience employs a descriptive quantitative methodology that encompasses three dimensions: anticipatory capacity, coping capacities, and vulnerability. The evaluation employed secondary data through the process of archive analysis. The assessment results indicated that the municipalities of Mataram, Tidore, Batam, and Sabang achieved the highest budget resilience index. The government with the highest ranking possesses the capacity to effectively manage unanticipated issues such as the COVID-19 pandemic. However, the municipalities of Bengkulu, Bontang, and Tegal showed the lowest budget capacity index. The local government with the lowest index must enhance the management system of APBD to optimise its response to the economic consequences afterwards the COVID-19 pandemic.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Ball, I. (2021). Burning the buffer: New Zealand’s budgetary response to COVID-19. Journal of Public Budgeting, Accounting and Financial Management, 33(1), 95–105. https://doi.org/10.1108/JPBAFM-09-2020-0162
Barbera, C., Jones, M., Korac, S., Saliterer, I., & Steccolini, I. (2021). Local government strategies in the face of shocks and crises: the role of anticipatory capacities and financial vulnerability. International Review of Administrative Sciences, 87(1), 154–170. https://doi.org/10.1177/0020852319842661
Barbera Carmela, Enrico Guarini, I. S. (2020). How do governments cope with austerity? The roles of accounting in shaping governmental financial resilience. Accounting, Auditing & Accountability Journal, 33(3), 529–558. https://doi.org/https://doi.org/10.1108/AAAJ-11-2018-3739
Blackman, A., María Ibáñez, A., Izquierdo, A., Keefer, P., Moreira, M. M., Schady, N., & Serebrisky, T. (2020). Public Policy to Tackle Covid-19: Recommendations for Latin America and the Caribbean. 46. https://publications.iadb.org/publications/english/document/Public-Policy-to-Tackle-Covid-19-Recommendations-for--Latin-America-and-the-Caribbean.pdf
Clouston, S. A. P., Natale, G., & Link, B. G. (2021). Socioeconomic inequalities in the spread of coronavirus-19 in the United States: A examination of the emergence of social inequalities. Social Science and Medicine, 268(November 2020), 113554. https://doi.org/10.1016/j.socscimed.2020.113554
Diptyanusa, A., & Zablon, K. N. (2020). Addressing budget reduction and reallocation on health-related resources during COVID-19 pandemic in malaria-endemic countries. Malaria Journal, 19(1), 4–7. https://doi.org/10.1186/s12936-020-03488-y
Indriani, I. K. et al. (2021). Pengaruh Kapasitas Anggaran Terhadap Kasus Covid 19 Studi Pada Pemerintah Daerah di Kalimantan Barat. Jurnal IImu Manajemen Dan Akuntansi Terapan (JIMAT), 12(November), 296–321.
Indriani, I. K. et al. (2022). The Effect Financial Condition on Covid 19 Case (Empirical Study on Local Government in West Kalimantan). Ilmiah Akuntansi Dan Keuangan, 4(3), 1394–1410. https://doi.org/10.1002/9781119558361.ch20
Indriani, I. K. (2023). FINANCIAL CONDITION OF LOCAL GOVERNMENT AFTERMATH OF COVID 19 PANDEMIC-ARCHIVAL. Jurnal Aplikasi Akuntansi, 7(2), 218–235. https://doi.org/https://doi.org/10.29303/jaa.v7i2.200
Indriani, I. K., Lestari, M. P., & Triani, M. (2019). Analisis Kondisi Keuangan Pemerintah Kabupaten di Kalimantan. Jurnal Akuntansi, 3(2), 159–173. http://e-journal.unipma.ac.id/index.php/inventory/article/view/7675/2970
Jabid, A. W., Soamole, B., & Mustafa, R. D. (2022). Priority For Strengthening Manpower Institutional Capacity In North Maluku Province. Jurnal Economia, 18(1), 115–131. https://doi.org/10.21831/economia.v18i1.30447
Khandoker, T., & Juniper, J. (2022). Macroeconomic Impacts of Declining Wage Share in National Income. Journal of Resilient Economies (ISSN: 2653-1917), 2(1). https://doi.org/10.25120/jre.2.1.2022.3922
Kober, R., & Thambar, P. J. (2021). Coping with COVID-19: the role of accounting in shaping charities’ financial resilience. Accounting, Auditing and Accountability Journal, 34(6), 1416–1429. https://doi.org/10.1108/AAAJ-09-2020-4919
Putri Mulyaningsih, A., & Nasehati Sunaningsih, S. (2022). Analisis rasio keuangan untuk mengukur kinerja keuangan pemerintah daerah (StudiKasus:BPPKADKabupaten Magelang tahun 2017 –2020). Journal of Information System, Applied, Management, Accounting and Research., 6(3), 612–622. https://doi.org/10.52362/jisamar.v6i3.819
Ritonga, I. T., Clark, C., & Wickremasinghe, G. (2019). Factors Affecting Financial Condition of Local Government in Indonesia. Journal of Accounting and Investment, 20(2), 1–25. https://doi.org/10.18196/jai.2002114
Saputra, N. A. A., & Setiawan, D. (2021). Fiscal Decentralization, Accountability and Corruption Indication: Evidence from Indonesia. Jurnal Bina Praja, 13, 29–40.