COMPARISON OF THE FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS IN INDONESIA BEFORE AND DURING THE COVID-19 PANDEMIC: A LITERATURE REVIEW.

Autor: Yukotan, Noffany, Ardilla, Imelda Nindy, Suyanto, Anggraeni, Dyah, Rohmah, Selly Hikmatur, Alim, Nizarul
Předmět:
Zdroj: Jurnal Impresi Indonesia (JII); Dec2023, Vol. 2 Issue 12, p1138-1153, 16p
Abstrakt: This article is a literature review that compares the financial performance of regional governments in Indonesia before and during the COVID-19 pandemic. The research analyzes various ratios used to evaluate financial performance, such as independence, effectiveness, and efficiency. The majority of studies show a decline in performance during the pandemic, although some cases experienced an increase. The article highlights the need for further research to understand the long-term impact of the pandemic on local government finances in Indonesia. Additionally, the article by Riri Zelmiyanti explores the field of financial accounting research in Indonesia, discussing its importance, methodologies, and challenges. It provides valuable insights for researchers and practitioners interested in this topic. [Extracted from the article]
Databáze: Complementary Index