Analisis Empirik tentang Penganggaran Daerah dan Pandemi COVID-19
Keywords:
Budget Adjustment, Covid-19 Pandemic, Fiscal Decentralization, Fiscal Crisis, Central Government Intervention, Budgetary Politics
Abstract
This study aims to examine differences in budget size, budget changes, and budget absorption between the budget period before the Covid-19 pandemic (in 2018-2019) and during the Covid-19 pandemic (in 2020-2021) in district and city governments in Aceh Province. The sample in this study was 23 regencies/cities with the data used sourced from local government financial report documents that have been audited by external auditors and regional revenue and expenditure budgets that have been determined by regional regulations or qanuns. The results of the analysis show that there is a significant difference between the period before and during the Covid-19 pandemic for the amount of the budget and changes in the budget, while for budget absorption there is no difference. This may be due to Government intervention in budget policies during the Covid-19 pandemic. These results have implications for the need to redefine changes in regional budgets and affirm the authority of local governments in managing their finances within the framework of implementing consistent and effective fiscal decentralization.
References
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Abdullah, S. & Junita, J. (2016). Bukti empiris tentang pengaruh budget ratcheting terhadap hubungan antara pendapatan sendiri dan belanja daerah pada kabupaten/kota di Aceh. Modus 28(2): 185-202. https://doi.org/10.24002/modus.v28i2.850.
Abdullah, S. & Junita. J. (2020). Determinan kinerja anggaran pada organisasi perangkat daerah. Akuntabilitas: Jurnal Ilmu Akuntansi 13(1): 109-124. https://doi.org/10.15408/akt.v13i1.14953.
Ahrens, T. & Ferry, L. (2020). Financial resilience of English local government in the aftermath of COVID-19. Journal of Public Budgeting, Accounting & Financial Management 32(5): 813-823. DOI: 10.1108/JPBAFM-07-2020-0098.
Andrean, A. & Sari, V.F. (2020). Pengaruh Pendapatan Asli Daerah terhadap Belanja Daerah dan Budget Ratcheting sebagai Variabel Moderasi (Studi Pada Pemerintah Daerah Kabupaten dan Kota di Provinsi Sumatera Barat Tahun 2013-2017). Jurnal Eksplorasi Akuntansi 2(1): 1984-2000. DOI: https://doi.org/10.24036/jea.v2i1.191.
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 & Financial Management 32(5): 957-965. DOI: 10.1108/JPBAFM-07-2020-0115.
Andrew, J., Baker, M., Guthrie, J. & Martin-Sardesai, A. (2020). Australia’s COVID-19 public budgeting response: the straitjacket of neoliberalism. Journal of Public Budgeting, Accounting & Financial Management 32(5): 759-770. DOI: 10.1108/JPBAFM-07-2020-0096.
Argento, D., Kaarbøe, K., & Vakkuri, J. (2020). Constructing certainty through public budgeting: budgetary responses to the COVID-19 pandemic in Finland, Norway and Sweden. Journal of Public Budgeting, Accounting & Financial Management 32(5): 875-887. DOI: 10.1108/JPBAFM-07-2020-0093.
Ashraf, B. N. (2020). Economic impact of government interventions during the COVID-19 pandemic: International evidence from financial markets. Journal of Behavioral and Experimental Finance 27: 100371. https://doi.org/10.1016/j.jbef.2020.100371.
Baqir, R. (2022). Districting and Government Overspending. Journal of Political Economy 110(6): 1318-1354. https://doi.org/10.1086/342804.
Barbera, C., Guarini, E., & Steccolini, I. (2020). How do governments cope with austerity? The roles of accounting in shaping governmental financial resilience. Accounting Auditing & Accountability Journal 33(3): 529-558. https://doi.org/10.1108/AAAJ-11-2018-3739
Cardoso, R.L., de Azevedo, R.R., Pigatto, J.A.M., Fajardo, B.A.G., & da Cunha, A.S.M. (2022). Lessons from Brazil's unsuccessful fiscal decentralization policy to fight COVID‐19. Public Administration and Development (Special Issue): 1-14. https://doi.org/10.1002/pad.1990.
Douglas, J.W., Raudla, R., Randma-Liiv, T., & Savi, R. (2019). The impact of greater centralization on the relevance of performance information in European governments during the fiscal crisis. Administration & Society 51(7): 1020–1050. https://doi.org/10.1177/009539971668.
Dzigbede, K.D. & Pathak, R. (2020). COVID-19 economic shocks and fiscal policy options for Ghana. Journal of Public Budgeting, Accounting & Financial Management 32(5): 903-917. DOI 10.1108/JPBAFM-07-2020-0127.
Ferejohn, J. & Krehbiel, K. (1987). The Budget Process and the Size of the Budget. American Journal of Political Science 31(2): 296-320.
Forrester, J.P. & Mullins, D.R. (1992). Rebudgeting: The serial nature of municipal budgetary processes. Public Administration Review 52(2): 467-473. https://doi.org/10.2307/976806.
Grossi, G., Reichard, C., & Ruggiero, P. (2016). Appropriateness and use of performance information in the budgeting process: Some experiences from German and Italian municipalities. Public Performance & Management Review 39(3): 581-606. https://doi.org/10.1080/15309576.2015.1137770.
Halim, A. & Abdullah, S. (2006). Hubungan dan masalah keagenan di pemerintah daerah. Jurnal Akuntansi Pemerintah 2(1): 53-64.
Isaksen, J. 2005. The Budget Process and Corruption. Working paper U4 Issue 3:2005. www.U4.no.
Jethon, A. & Reichard, C. (2022). Usability and actual use of performance information in German municipal budgets: the perspective of local politicians. Public Money & Management 42(3): 152-159. https://doi.org/10.1080/09540962.2021.1966193.
Junita, A. & Abdullah, S. (2016). Pengaruh fiscal stress dan legislature size terhadap expenditure change pada kabupaten/kota di Sumatera Utara. Jurnal Akuntansi 20(3): 477-478. https://doi.org/10.24912/ja.v20i3.10.
Junita, A., Erlina, E., & Abdullah, S. (2018). The effect of budget variances on the local government budget changes with legislature size as moderator. Academic Journal of Economic Studies 4(1): 162-173. https://EconPapers.repec.org/RePEc:khe:scajes:v:4:y:2018:i:1:p:162-173.
Kim, B.H. (2020). Budgetary responses to COVID-19: the case of South Korea. Journal of Public Budgeting, Accounting & Financial Management 32(5): 939-947. DOI 10.1108/JPBAFM-06-2020-0079.
Kim, Y. & Jeong, Y.A. (2022). The role of local governments in South Korea's COVID‐19 response. Public Administration and Development: 1-9. https://doi.org/10.1002/pad.1986.
Klingensmith, J.Z. (2019). Political Entrepreneurs and Pork-Barrel Spending. Economies 7(16): 1-17. https://doi.org/10.3390/economies7010016.
Kober, R. & Thambar, P.J. (2022). Coping with COVID-19: the role of accounting in shaping charities’ financial resilience. Accounting, Auditing & Accountability Journal. DOI 10.1108/AAAJ-09-2020-4919.
Mauro, S.G., Cinquini, L., & Grossi, G. (2017). Insights into performance-based budgeting in the public sector: a literature review and a research agenda. Public Management Review 19(7): 911-931. https://doi.org/10.1080/14719037.2016.1243810.
Pettersson-Lidbom, P. (2012). Does the size of the legislature affect the size of government? Evidence from two natural experiments. Journal of Public Economics 96: 269–278. https://doi.org/10.1016/j.jpubeco.2011.07.004.
Purnomo, E.D. (2021). Dampak pandemi Covid-19 terhadap kiner¬ja pelaksanaan anggaran satuan kerja di Provinsi Kalimantan Barat. Jurnal Ilmu Administrasi dan Pemerintahan Indonesia 2(2): 120-128. https://doi.org/10.33830/jiapi.v2i2.87.
Rachmadani, W.S., Suhardjanto, D., Setiawan, D., & Rosadi, S. (2022). COVID-19 Budget Refocusing: Evidence from Indonesia. Ilomata International Journal of Tax & Accounting 3(3): 236-249. https://doi.org/10.52728/ijtc.v3i3.494.
Raudla, R. (2022). Politicians’ use of performance information in the budget process. Public Money & Management 42(3): 144-151. https://doi.org/10.1080/09540962.2021.1989779.
Rösel, F. (2017). The Political economy of fiscal supervision and budget deficits: Evidence from Germany. Fiscal Studies 38(4): 641-666. https://doi.org/10.1111/1475-5890.12131.
Sanjaya, N. (2020). Kebijakan penganggaran daerah di masa pandemi Covid-19: Study kasus pada pemerintah daerah Provinsi Banten. Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi 17(2): 273-290.
Setyoko, P.I. & Wijaya, S.S. (2022). Policy change: Refocusing local government budgets in response to Covid-19 in the 3rd International Conference on Governance, Public Administration, and Social Science (ICoGPASS), KnE Social Sciences: 881-890. DOI: 10.18502/kss.v7i9.10986.
Syamsul, S., Nurlailah, N., & Nurhadi, N. (2022). Krisis pandemi Covid-19: Dampaknya pada pendapatan daerah dari sektor perpajakan dan retribusi. Keunis 10(2): 1-10. http://dx.doi.org/10.32497/keunis.v10i2.3293.
Abdullah, S. (2021). Kontroversi Pertanggungjawaban APBA 2020. Opini Media Online, DIALEKSIS, Senin, 23 Agustus. https://dialeksis.com/analisis/kontrovesi-pertanggungjawaban-apba-2020/
Abdullah, S. & Junita, J. (2016). Bukti empiris tentang pengaruh budget ratcheting terhadap hubungan antara pendapatan sendiri dan belanja daerah pada kabupaten/kota di Aceh. Modus 28(2): 185-202. https://doi.org/10.24002/modus.v28i2.850.
Abdullah, S. & Junita. J. (2020). Determinan kinerja anggaran pada organisasi perangkat daerah. Akuntabilitas: Jurnal Ilmu Akuntansi 13(1): 109-124. https://doi.org/10.15408/akt.v13i1.14953.
Ahrens, T. & Ferry, L. (2020). Financial resilience of English local government in the aftermath of COVID-19. Journal of Public Budgeting, Accounting & Financial Management 32(5): 813-823. DOI: 10.1108/JPBAFM-07-2020-0098.
Andrean, A. & Sari, V.F. (2020). Pengaruh Pendapatan Asli Daerah terhadap Belanja Daerah dan Budget Ratcheting sebagai Variabel Moderasi (Studi Pada Pemerintah Daerah Kabupaten dan Kota di Provinsi Sumatera Barat Tahun 2013-2017). Jurnal Eksplorasi Akuntansi 2(1): 1984-2000. DOI: https://doi.org/10.24036/jea.v2i1.191.
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 & Financial Management 32(5): 957-965. DOI: 10.1108/JPBAFM-07-2020-0115.
Andrew, J., Baker, M., Guthrie, J. & Martin-Sardesai, A. (2020). Australia’s COVID-19 public budgeting response: the straitjacket of neoliberalism. Journal of Public Budgeting, Accounting & Financial Management 32(5): 759-770. DOI: 10.1108/JPBAFM-07-2020-0096.
Argento, D., Kaarbøe, K., & Vakkuri, J. (2020). Constructing certainty through public budgeting: budgetary responses to the COVID-19 pandemic in Finland, Norway and Sweden. Journal of Public Budgeting, Accounting & Financial Management 32(5): 875-887. DOI: 10.1108/JPBAFM-07-2020-0093.
Ashraf, B. N. (2020). Economic impact of government interventions during the COVID-19 pandemic: International evidence from financial markets. Journal of Behavioral and Experimental Finance 27: 100371. https://doi.org/10.1016/j.jbef.2020.100371.
Baqir, R. (2022). Districting and Government Overspending. Journal of Political Economy 110(6): 1318-1354. https://doi.org/10.1086/342804.
Barbera, C., Guarini, E., & Steccolini, I. (2020). How do governments cope with austerity? The roles of accounting in shaping governmental financial resilience. Accounting Auditing & Accountability Journal 33(3): 529-558. https://doi.org/10.1108/AAAJ-11-2018-3739
Cardoso, R.L., de Azevedo, R.R., Pigatto, J.A.M., Fajardo, B.A.G., & da Cunha, A.S.M. (2022). Lessons from Brazil's unsuccessful fiscal decentralization policy to fight COVID‐19. Public Administration and Development (Special Issue): 1-14. https://doi.org/10.1002/pad.1990.
Douglas, J.W., Raudla, R., Randma-Liiv, T., & Savi, R. (2019). The impact of greater centralization on the relevance of performance information in European governments during the fiscal crisis. Administration & Society 51(7): 1020–1050. https://doi.org/10.1177/009539971668.
Dzigbede, K.D. & Pathak, R. (2020). COVID-19 economic shocks and fiscal policy options for Ghana. Journal of Public Budgeting, Accounting & Financial Management 32(5): 903-917. DOI 10.1108/JPBAFM-07-2020-0127.
Ferejohn, J. & Krehbiel, K. (1987). The Budget Process and the Size of the Budget. American Journal of Political Science 31(2): 296-320.
Forrester, J.P. & Mullins, D.R. (1992). Rebudgeting: The serial nature of municipal budgetary processes. Public Administration Review 52(2): 467-473. https://doi.org/10.2307/976806.
Grossi, G., Reichard, C., & Ruggiero, P. (2016). Appropriateness and use of performance information in the budgeting process: Some experiences from German and Italian municipalities. Public Performance & Management Review 39(3): 581-606. https://doi.org/10.1080/15309576.2015.1137770.
Halim, A. & Abdullah, S. (2006). Hubungan dan masalah keagenan di pemerintah daerah. Jurnal Akuntansi Pemerintah 2(1): 53-64.
Isaksen, J. 2005. The Budget Process and Corruption. Working paper U4 Issue 3:2005. www.U4.no.
Jethon, A. & Reichard, C. (2022). Usability and actual use of performance information in German municipal budgets: the perspective of local politicians. Public Money & Management 42(3): 152-159. https://doi.org/10.1080/09540962.2021.1966193.
Junita, A. & Abdullah, S. (2016). Pengaruh fiscal stress dan legislature size terhadap expenditure change pada kabupaten/kota di Sumatera Utara. Jurnal Akuntansi 20(3): 477-478. https://doi.org/10.24912/ja.v20i3.10.
Junita, A., Erlina, E., & Abdullah, S. (2018). The effect of budget variances on the local government budget changes with legislature size as moderator. Academic Journal of Economic Studies 4(1): 162-173. https://EconPapers.repec.org/RePEc:khe:scajes:v:4:y:2018:i:1:p:162-173.
Kim, B.H. (2020). Budgetary responses to COVID-19: the case of South Korea. Journal of Public Budgeting, Accounting & Financial Management 32(5): 939-947. DOI 10.1108/JPBAFM-06-2020-0079.
Kim, Y. & Jeong, Y.A. (2022). The role of local governments in South Korea's COVID‐19 response. Public Administration and Development: 1-9. https://doi.org/10.1002/pad.1986.
Klingensmith, J.Z. (2019). Political Entrepreneurs and Pork-Barrel Spending. Economies 7(16): 1-17. https://doi.org/10.3390/economies7010016.
Kober, R. & Thambar, P.J. (2022). Coping with COVID-19: the role of accounting in shaping charities’ financial resilience. Accounting, Auditing & Accountability Journal. DOI 10.1108/AAAJ-09-2020-4919.
Mauro, S.G., Cinquini, L., & Grossi, G. (2017). Insights into performance-based budgeting in the public sector: a literature review and a research agenda. Public Management Review 19(7): 911-931. https://doi.org/10.1080/14719037.2016.1243810.
Pettersson-Lidbom, P. (2012). Does the size of the legislature affect the size of government? Evidence from two natural experiments. Journal of Public Economics 96: 269–278. https://doi.org/10.1016/j.jpubeco.2011.07.004.
Purnomo, E.D. (2021). Dampak pandemi Covid-19 terhadap kiner¬ja pelaksanaan anggaran satuan kerja di Provinsi Kalimantan Barat. Jurnal Ilmu Administrasi dan Pemerintahan Indonesia 2(2): 120-128. https://doi.org/10.33830/jiapi.v2i2.87.
Rachmadani, W.S., Suhardjanto, D., Setiawan, D., & Rosadi, S. (2022). COVID-19 Budget Refocusing: Evidence from Indonesia. Ilomata International Journal of Tax & Accounting 3(3): 236-249. https://doi.org/10.52728/ijtc.v3i3.494.
Raudla, R. (2022). Politicians’ use of performance information in the budget process. Public Money & Management 42(3): 144-151. https://doi.org/10.1080/09540962.2021.1989779.
Rösel, F. (2017). The Political economy of fiscal supervision and budget deficits: Evidence from Germany. Fiscal Studies 38(4): 641-666. https://doi.org/10.1111/1475-5890.12131.
Sanjaya, N. (2020). Kebijakan penganggaran daerah di masa pandemi Covid-19: Study kasus pada pemerintah daerah Provinsi Banten. Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi 17(2): 273-290.
Setyoko, P.I. & Wijaya, S.S. (2022). Policy change: Refocusing local government budgets in response to Covid-19 in the 3rd International Conference on Governance, Public Administration, and Social Science (ICoGPASS), KnE Social Sciences: 881-890. DOI: 10.18502/kss.v7i9.10986.
Syamsul, S., Nurlailah, N., & Nurhadi, N. (2022). Krisis pandemi Covid-19: Dampaknya pada pendapatan daerah dari sektor perpajakan dan retribusi. Keunis 10(2): 1-10. http://dx.doi.org/10.32497/keunis.v10i2.3293.
Published
2025-06-30
How to Cite
Junita, A., Meutia, T., AS, A. P., & Nita Erika Ariani. (2025). Analisis Empirik tentang Penganggaran Daerah dan Pandemi COVID-19 , 9(1), 163 - 177. https://doi.org/10.33059/jensi.v9i1.12374
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Copyright (c) 2025 Afrah Junita, Tuti Meutia, Agus Putra AS
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