Electronic Theses and Dissertation

Penelitian ini bertujuan untuk mengetahui kinerja anggaran pemerintah daerah kota se-indonesia dalam anggaran pendapatan dan belanja daerah sebelum dan saat pandemi covid- 19. penelitian ini dilakukan di 93 pemerintah kota. metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif serta uji beda wilcoxon signed rank test untuk menguji perbedaan kinerja anggaran sebelum dan saat pandemi covid-19. hasil dari pengujian tersebut yaitu terdapat perbedaan antara kinerja anggaran pendapatan daerah, kinerja anggaran pendapatan asli daerah, kinerja anggaran pendapatan transfer, namun tidak terdapat perbedaan pada kinerja anggaran lain-lain pendapatan daerah yang sah sebelum dan saat pandemi covid-19. selanjutnya, tidak terdapat perbedaan pada kinerja anggaran belanja daerah, kinerja anggaran belanja operasi, kinerja anggaran belanja transfer, namun terdapat perbedaan pada kinerja anggaran belanja modal dan kinerja anggaran belanja tidak terduga sebelum dan saat pandemi covid-19.

This study aims to determine the budget performance of local city governments throughout Indonesia in the Regional Revenue and Expenditure Budgets before and during the Covid-19 pandemic. This research was conducted in 93 municipal governments. The method used in this research is descriptive quantitative and the different Wilcoxon Signed Rank Test to test differences in budget performance before and during the Covid-19 Pandemic. The results ofthe test are, that there is a difference between the budget performance of the regional income, the budget performance of the local Own-Source, the budget performance of the transfer income, but there is no difference in the budget performance of the other ligitimate regional income before and during the Covid-19 pandemic. Furthermore, there is no difference in the budget performance of the expenditure regional, the budget performance of the operational expenditure, the budget performance of the transfer expenditure, but there are differences in the budget performance of the capital expenditure and the budget performance of the unexpected expenditure before and during the Covid-19 pandemic.