PENILAIAN KETANGGUHAN KAPASITAS ANGGARAN DAERAH DI MASA PANDEMI COVID 19

Ika Kurnia Indriani, Agus Widodo, V. Ananta Wikrama Tungga Dewi

Abstract


Ketangguhan kapasitas anggaran daerah menjadi faktor penting didalam penanggulangan pandemi covid 19 di Indonesia. Anggaran menjadi kunci pertumbuhan ekonomi dan pemulihan kondisi pasca pandemi covid 19. Indeks kapasitas anggaran menunjukkan kemampuan daerah didalam mengelola keuangan dimasa pandemi covid 19. Indeks kapasitas anggaran bertujuan untuk menilai ketahanan kapasitas anggaran jika dihadapkan dengan kondisi tidak terduga. Tiga indikator utama penilaian yaitu solvabilitas anggaran, kemandirian keuangan, dan solvabilitas layanan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik perhitungan aritmatika dan geometri untuk menentukan indeks ketahanan kapasitas anggaran daerah. Hasil penilaian indeks kapasitas anggaran menunjukkan provinsi DKI Jakarta, Banten, dan Papua Barat sebagai daerah dengan indeks tertinggi di Indonesia. Pemerintah provinsi tersebut memiliki ketahanan kapasitas anggaran terbaik dimasa pandemi covid 19.

Kata kunci: Kapasitas Anggaran, Solvabilitas Anggaran, Kemandirian Keuangan, Solvabilitas Layanan, Covid 19.


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DOI: https://doi.org/10.37403/financial.v8i2.467

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