Puspita, Wulan Dri ORCID: https://orcid.org/0000-0001-6762-9354 and Pangastuti, Dyah Ani (2022) Analisis kinerja keuangan pemkot Batu sebelum dan saat pandemi covid-19. Among MAkarti, 15 (1). pp. 90-104. ISSN 1979-7400

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Abstract

This research aims to analyze the financial performance of the Local Government of Batu before and during the Covid-19 pandemic. This research used ratios such as growth ratios, independence ratios, effectiveness ratios, efficiency ratios, spending compatibility ratios, and economy ratios to analyze their financial statement. The research used a descriptive quantitative method by using secondary data of financial statements for 2019 and 2020 in the Local Government of Batu. The study stated that the Local Government Batu's revenue performance was decreased in 2020 compared to 2019, even though there was a providence in their spending in 2019. The dominancy of Indonesia's Central Government was still visible in their transfer revenue for their financial statement in 2019 and 2020. The financial revenue level increased in 2020 at an effectiveness level compared with the previous year. Their financial's revenue was at an efficient level in 2019 and 2020. They spent most of their financial budget on operating expenses, but in 2020 there was a rapid increase in unexpected expenditure. In addition, operating costs, capital expenditures, and unexpected expenditures were at an economic level for 2019 and 2020.

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