Resiliensi Anggaran Daerah: Indeks Anticipatory Capabilities, Coping Capabilities, dan Vulnerability
Keywords:
Anticipatory, Coping Capabilities, Vulnerability, Budget ResilienceAbstract
Budget resilience is the main factor for handling economic distribution aftermath of COVID-19 pandemic. The highest budget capacity will help municipal government to realize strategic programs in critical situations such as COVID-19 pandemic, while maintaining regional economic growth. The budget capacity assessment aims to analyze the ability of municipal governments in Indonesia to manage the APBD. The assessment of budget resiliency employs a descriptive quantitative approach with archival analysis data. The results of the assessment showed that the municipalities of Mataram, Tidore, Batam, and Sabang obtained the highest budget capacity index. This condition that the government with the highest index has the resilience to handle unconditional situations such as the COVID-19 pandemic or climate change. Meanwhile, the municipalities of Bengkulu, Bontang, and Tegal have the lowest budget capacity index. The city government with the lowest index needs to optimize the APBD management system when faced unconditional situation.
References
Anessi-Pessina, E., Barbera, C., Langella, C., Manes-Rossi, F., Sancino, A., Sicilia, M., & Steccolini, I. (2020). Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges. Journal of Public Budgeting, Accounting and Financial Management, 32(5), 957–965. https://doi.org/10.1108/JPBAFM-07-2020-0115
Auerbach, A., Auerbach, A. J., Gale, W., Lutz, B., & Sheiner, L. (2020). Fiscal Effects of COVID-19. 1–98.
Bonaccorsi, G., Pierri, F., Cinelli, M., Flori, A., Galeazzi, A., Porcelli, F., Schmidt, A. L., Valensise, C. M., Scala, A., Quattrociocchi, W., & Pammolli, F. (2020). Economic and social consequences of human mobility restrictions under COVID-19. Proceedings of the National Academy of Sciences of the United States of America, 117(27), 15530–15535. https://doi.org/10.1073/pnas.2007658117
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
Desdiani, N. A., Sabrina, S., Husna, M., Budiman, A. C., Afifi, F. A. R., & Halimatussadiah, A. (2022). Local Budget Resilience in Times of COVID-19 Crisis: Evidence from Indonesia. Economies, 10(5). https://doi.org/10.3390/economies10050108
Direktorat Jendral Perbendaharaan Keuangan. (2022, Maret 1). DJPK Kementerian Keuangan RI. Retrieved from https://djpk.kemenkeu.go.id/portal/data/apbd
Fajria, Z., Wahono, B., & Farida, E. (2021). Pengaruh Desentralisasi Fiskal, Fiscal Stress, Terhadap Pertumbuhan Ekonomi Dengan Kinerja Keuangan Sebagai Variabel Intervening Di Provinsi Bali Pada Masa Pandemi Covid-19. E – Jurnal Riset Manajemen PRODI MANAJEMEN, 1–20.
Green, D., & Loualiche, E. (2021). State and local government employment in the COVID-19 crisis. Journal of Public Economics, 193. https://doi.org/10.1016/j.jpubeco.2020.104321
Hasibuan, G. L., Dermawan, D., Ginting, H. S., & Muda, I. (2020). Allocation of COVID-19 Epidemic Funding Budgets In Indonesia. International Journal of Research and Review, 7(5), 75–80.
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. (2022). THE EFFECT OF LOCAL GOVERNMENT BUDGET CAPACITY ON COVID-19 CASES HANDLING : STUDY IN DISTRICT GOVERNMENT OF KALIMANTAN ISLAND ( PROJECTION IN FACING PANDEMIC ) Jurusan Akuntansi , Politeknik Negeri Pontianak , Jalan Ahmad Yani Pontianak , Indonesia THE EF. Jurnal Ilmu Pemerintahan Widya Praja, 48(1), 37–54. https://doi.org/10.33701/jipwp.v48i1.2292
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
Komite Penanganan COVID-19 dan Pemulihan Ekonomi Nasional. (2021). Data Sebaran. Jakarta: Komite Penanganan COVID-19 dan Pemulihan Ekonomi Nasional. Retrieved April 10, 2021, from https://covid19.go.id/
Maizunati, N. A. (2017). Analisis Kondisi Keuangan Pemerintah Daerah Kota Magelang Dalam Klaster Kota Di Jawa-Bali. Jurnal Riset Akuntansi Keuangan, 2, 140–162.
Muhyiddin, M., & Nugroho, H. (2021). A Year of Covid-19: A Long Road to Recovery and Acceleration of Indonesia’s Development. Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning, 5(1), 1–19. https://doi.org/10.36574/jpp.v5i1.181
Nasional, K. P. C. 19 dan P. E. (n.d.). Data Penyebaran Kasus Covid 19. Komite Penanganan Covid 19 Dan Pemulihan Ekonomi Nasional. https://covid19.go.id/peta-sebaran
OECD. (2020a). Initial Budget and Public Management Responses to the Coronavirus(COVID-19) Pandemic in OECD Countries. April, 1–206.
OECD. (2020b). The impact of the COVID-19 crisis on regional and local governments : Main findings from the joint CoR-OECD survey. OECD Regional Development Papers, 5.
Ritonga, I. T. (2015). Developing a Measure of Local Government’S Financial Condition. Journal of Indonesian Economy and Business, 29(2), 142–164. https://doi.org/10.22146/jieb.6206
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
Sanjaya, N. (2020). Regional Budgeting Policy In The Covid-19 Pandemic Era ( Case Study at the Regional Government of Banten Province ). Jurnal Ilmu Administrasi, 17(2), 273–290.
Satgas Tugas Penanganan COVID-19. (2022, Mei 20). Satuan Tugas Penanganan COVID-19. Retrieved Mei 20, 2022, from Satuan Tugas Penanganan COVID-19: https://covid19.go.id/id/peta-sebaran
State, Y. (2020). Local Government Revenue Challenges During the COVID-19 Pandemic Under Pressure : July.
Ulya, H. N. (2020). Alternatif Strategi Penanganan Dampak Ekonomi Covid-19 Pemerintah Daerah Jawa Timur Pada Kawasan Agropolitan. El-Barka: Journal of Islamic Economics and Business, 3(1), 80–109. https://doi.org/10.21154/elbarka.v3i1.2018
Wu, S., & Lin, M. (2020). Analyzing the Chinese budgetary responses to COVID-19: balancing prevention and control with socioeconomic recovery. Journal of Public Budgeting, Accounting and Financial Management, 32(5), 929–937. https://doi.org/10.1108/JPBAFM-08-2020-0142
Yamali, F. R., & Putri, R. N. (2020). Dampak Covid-19 Terhadap Ekonomi Indonesia. Ekonomis: Journal of Economics and Business, 4(2), 384. https://doi.org/10.33087/ekonomis.v4i2.179
Downloads
Published
How to Cite
Conference Proceedings Volume
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
