Kondisi Kapasitas Anggaran Pemerintah Kota di Indonesia-Studi Proyeksi Menghadapi Pandemi COVID-19
DOI:
https://doi.org/10.31851/neraca.v6i2.9307Keywords:
Covid-19, Solvabilitas Anggaran, Kemandirian Keuangan, Solvabilitas LayananAbstract
Penilaian kapasitas anggaran bertujuan untuk memproyeksikan kemampuan pemerintah kota di Indonesia dalam menggulangi pandemi COVID-19. Pandemi COVID-19 merupakan kejadian tidak terduga yang memiliki dampak kepada kesehatan masyarakat dan pertumbuhan ekonomi daerah. Penilaian kapasitas anggaran menggunakan tiga indikator yaitu solvabilitas anggaran, kemandirian keuangan, dan solvabilitas layanan dengan teknik rasio, dan indeks dimensi. Penelitian ini menggunakan pendekatan kuantitatif dengan 93 sample pemerintah kota. Hasil penilaian kapasitas anggaran menunjukkan bahwa pemerintah kota di Indonesia diproyeksikan memiliki ketahanan anggaran yang baik ketika dihadapkan dengan pandemi COVID-19. Hal ini ditunjukan dengan nilai rasio solvabilitas anggaran 3,95, kemandirian keuangan 0,52, dan solvabilitas layanan 3.968.149. Sabang, Medan, Prabumulih, Probolinggo, Surabaya, dan Magelang sebagai kota dengan indeks kapasitas anggaran tertinggi. Samarinda, Tarakan, Sibolga, Tebing Tinggi, Denpasar Bukit Tinggi, Taul, Serang, Magelang, Tegal, Medan, dan Tanjung Pinang memperoleh nilai indeks terendah. Diproyeksikan bahwa dengan kapasitas anggaran yang baik pemerintah kota di Indonesia dapat menanggulangi pandemi Covid-19
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