ANALISIS LAPORAN REALISASI ANGGARAN PADA PEMDA KOTA SURAKARTA DI ERA PANDEMI COVID-19

Abstract

The Covid-19 pandemic that hit the world, including Indonesia in 2020, had a very large impact on various aspects of people's lives, one of which affected the economic conditions of the people in Indonesia, including the economic conditions of the people in the city of Surakarta. This makes researchers want to know whether in the midst of the Covid-19 pandemic the Surakarta city government can still maintain the efficiency and effectiveness of its financial performance. The purpose of this study was to analyze the level of efficiency and effectiveness of the local government of the city of Surakarta in realizing the Regional Revenue and Expenditure Budget in the midst of the Covid-19 pandemic. The sampling method used is purposive sampling method. The analytical technique used is quantitative descriptive analysis technique. Based on the results of the analysis, it was found that the level of efficiency and effectiveness of the Surakarta local government’s financial performance in the era before the Covid-19 pandemic was considered effective as indicated by an effectiveness level of 96,17%, but less efficient as indicated by the ratio of 92,56%. Meanwhile, during the covid-19 pandemic, it was considered very effective, as indicated by an effectiveness ratio of 122,32% and quite efficient, as indicated by an efficiency ratio of 86,9%. Keywords: Regional Revenue and Expenditure Budget, Covid-19, Budget Realization Report, Pandemic.