Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menganalisis perbandingan rasio kinerja keuangan pemerintah kabupaten dan kota di provinsi aceh sebelum dan selama pandemi covid-19. dalam penelitian ini menggunakan data sekunder yaitu laporan realisasi apbd pada 23 kabupaten dan kota di provinsi aceh pada tahun 2018-2021. teknik analisis data yang digunakan dalam penelitian ini menggunakan spss for windows dengan menggunakan uji paired sample t test. hasil penelitian menunjukkan bahwa kinerja keuangan pemerintah daerah kabupaten dan kota di provinsi aceh dalam rasio ketergantungan keuangan daerah, rasio kemandirian keuangan daerah, rasio efektivitas pad selama pandemi covid-19 mengalami peningkatan, namun rasio efisiensi pad, rasio pertumbuhan pad, rasio pertumbuhan belanja operasi, rasio pertumbuhan belanja modal, rasio belanja operasi daerah, rasio belanja modal mengalami penurunan selama pandemi covid-19. tidak terdapat perbedaan yang signifikan sebelum dan selama pandemi covid-19 pada rasio ketergantungan keuangan daerah, rasio kemandirian keuangan daerah, rasio efektivitas pad, rasio efisiensi pad, rasio pertumbuhan pad, rasio pertumbuhan belanja modal, dan rasio keserasian belanja modal daerah. namun terdapat perbedaan yang signifikan pada sebelum dan selama pandemi covid-19 pada rasio pertumbuhan belanja operasi dan rasio keserasian belanja operasi daerah.

This research aims to analyze the comparative financial performance ratios of Regency and City Governments in Aceh Province before and during the Covid-19 pandemic. This research uses secondary data, namely APBD realization reports in 23 Regencies and Cities in Aceh Province in 2018-2021. The data analysis technique used in this research uses SPSS for Windows using the Paired Sample T Test. The research results show that the financial performance of district and city governments in Aceh Province in terms of regional financial dependency ratio, regional financial independence ratio, PAD effectiveness ratio during the Covid-19 pandemic has increased, but the PAD efficiency ratio, PAD growth ratio, operating expenditure growth ratio, capital expenditure growth ratio, regional operating expenditure ratio, capital expenditure ratio experienced a decline during the Covid-19 pandemic. There were no significant differences before and during the Covid-19 pandemic in the regional financial dependency ratio, regional financial independence ratio, PAD effectiveness ratio, PAD efficiency ratio, PAD growth ratio, capital expenditure growth ratio, and regional capital expenditure compatibility ratio. However, there were significant differences before and during the Covid-19 pandemic in the operating expenditure growth ratio and regional operating expenditure compatibility ratio.