Analysis of Social Assistance and Provincial Unexpected Expenditure in Indonesia Before and After Covid-19 (Time Series Analysis: 2019 – 2021)
Rakhmini Juwita
Universitas Terbuka, Tangerang- Indonesia
https://doi.org/10.47191/jefms/v6-i4-02ABSTRACT:
Social assistance spending and unexpected spending are interesting instruments to study concerning the Covid-19 pandemic, as it is well known that this budget allocation is also widely used to finance Covid-19 handling activities. The focus of the objectives of this research is to analyze the variance, growth, and efficiency of social assistance spending and unexpected spending for each provincial government in Indonesia in the period before and after Covid-19, namely 2019 – 2021. This research is a type of quantitative descriptive research. The data source used in this study is secondary data with time series data analysis. Data were obtained by researchers indirectly, namely through intermediary media at the Directorate General of Fiscal Balance (DJPK) Ministry of Finance of the Republic of Indonesia. The analytical method used in this research is the analysis of variance, growth, and efficiency. The results of the study show that the variance of provincial government social assistance spending in Indonesia in 2019 – 2021 has different values, but on average it experiences flavourable variance. In 2019 - 2021 there will be very extreme growth fluctuations in social assistance spending and unexpected spending, especially in 2020. Several provincial governments are inefficient in spending on social assistance and unexpected spending in 2019 - 2021, this is one of them affected by the conditions of the Covid-19 pandemic.
KEYWORDS:
Regional Expenditure, Social Assistance Expenditure, Unexpected Expenditure
REFERENCES:
1) Jannah, M. (2013). Analisis Implementasi Pemberian Hibah dan Bantuan Sosial yang Bersumber dari Anggaran Pendapatan dan Belanja Daerah pada Pemerintah Kabupaten Kubu Raya Tahun Anggaran 2012. Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura, 2(2), 21-48.
2) Kainde, C. (2013). Analisis Varians dan Pertumbuhan Belanja Daerah pada Pemerintah Kota Bitung. Jurnal EMBA, 1(3), 393-400.
3) Lontaan, I. C., & Pangerapan, S. (2016). Analisis Belanja Daerah Pada Pemerintah Kabupaten Minahasa Tahun Anggaran 2012-2014. Jurnal EMBA, 4(1), 898-906.
4) Mahmudi. (2019). Analisis Laporan Keuangan Pemerintah Daerah. Yogyakarta: UPP STIM YKPN.
5) Onibala, A., Rotinsulu, T. O., & Rorong, I. P. (2021). Dampak Pandemi Covid-19 Terhadap Kinerja Keuangan Daerah Kabupaten Minahasa Tenggara. Jurnal Pembangunan Ekonomi dan Keuangan Daerah, 22(2), 67-89.
6) Ramdhani, F. R. (2016). Analisis Kemandirian dan Efektivitas Keuangan Daerah di Kota Tarakan Tahun 2010 - 2015. Jurnal Ekonomi Publik (JEP), 14(1), 85-98.
7) Sendouw, A., Rumate, V., & Rotinsulu, D. (2017). Pengaruh Belanja Modal, Belanja Bantuan Sosial, dan Pertumbuhan Ekonomi terhadap Tingkat Kemiskinan di Kota Manado. Jurnal Ekonomi Pembangunan, 18(5), 1-15.
8) Sugiri, D. (2021). Perlakuan Akuntansi Belanja Tak Terduga pada Pemerintah Daerah Akibat Pandemi Covid-19. Jurnal Ilmiah Akuntansi dan Keuangan (JIAK), 10(1), 58-68. doi:https://doi.org/10.32639/jiak
9) Zebua, W. F. (2014). Pengaruh Alokasi belanja Modal, Belanja Barang dan Jasa, Belanja Hibah dan Belanja Bantuan Sosial terhadap Kualitas Pembangunan Manusia (Studi pada Kabupaten dan Kota Wilayah Provinsi Jawa Barat Tahun 2011 – 2013. Jurnal Ilmiah Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Brawijaya, 3(1)
