Pengaruh Realisasi Anggaran Pendapatan dan Belanja Daerah dalam Penanganan Pandemi di Indonesia

Ika Kurnia Indriani

doi:10.51510/jakp.v6i2.1130

Authors

Ika Kurnia Indriani Politeknik Negeri Pontianak

DOI:

https://doi.org/10.51510/jakp.v6i2.1130

Keywords:

Anggaran, Pendapatan, Belanja, Pandemi, Budget, Revenue, Expenditure, Pandemic

Abstract

Realizing the regional revenue and expenditure allocation has essential for coping with the COVID-19 pandemic. The assessment of the effect of budget realization attempts to determine the significance of budget realization in the case of COVID-19. This study employs a quantitative methodology and multiple regression analysis. This study uses a saturation sampling of 34 provinces and 93 municipalities throughout Indonesia. The results indicated that (H1) PAD and (H4) DAK had a significant effect, with values of 0.000 and 0.008. The realization of the regional budget influences the region's success in overcoming the pandemic by 76.5% simultaneously. This research demonstrates that the regional budget's capacity significantly impacts efforts to prevent the pandemic in Indonesia.

Abstrak

Realisasi anggaran pendapatan dan belanja daerah memiliki peran penting dalam penanggulangan pandemi di Indonesia. Penilaian pengaruh realisasi anggaran ini bertujuan untuk melihat singnifikansi realisasi anggaran terhadap kasus COVID-19 yang terjadi. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis statistik regresi berganda. Penelitian ini menggunakan sampling jenuh berupa 34 provinsi dan 93 kota di Indonesia. Hasil penelitian menunjukkan bahwa (H1) PAD dan (H4) DAK berpengaruh signifikan dengan nilai 0,000 dan 0,008. Realisasi anggaran daerah secara simultan berpengaruh terhadap keberhasilan daerah untuk menaggulangi pandemi dengan presentase 76,5%. Hal ini menunjukan bahwa kapasitas anggaran daerah sangat berpengaruh terhadap penanggulangan pandemi di Indonesia.

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