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Jurnal

Perbandingan Penyerapan Anggaran APBD Sulawesi Selatan Sebelum Dan Masa Pendemi Covid-19

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 18 No. 1 (2023) · pp. 76–83

DOI
10.52062/jaked.v18i1.3044
ISSN
2621-6787, 1978-4848
Published
2023-06-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

Absorption of the budget is one of the stages of the budget cycle starting from budget planning, establishment and approval of the budget by the House of Representatives, in this case the study wanted to find out the comparison of the absorption of the South Sulawesi Regional Budget before and during the Covid-19 pandemic. The approach used in this research is a quantitative approach. The quantitative approach is a scientific inquiry based on logical positivism which operates with strict rules regarding logic, truth and prediction. The results of the Absorption of the Budget (measured by Regional Expenditure) research show that there is no statistically significant difference in budget absorption (measured by the Regional Revenue budget) for the last 6 years before and after the occurrence of Covid-19 in South Sulawesi Province. The results of the second study, namely Budget Absorption (measured by Regional Expenditure) statistically there is a significant difference in budget absorption (measured by Regional Expenditure) for the last 6 years before and after the occurrence of Covid-19 in South Sulawesi Province.

Keywords

Collaboration network of the authors

14 authors · 38 co-authorship links

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  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Awaluddin AwaluddinAffiliation unknown1
Mohamad SalamAffiliation unknown1
Fahria Nadiryati SadimantaraUniversitas Halu Oleo1
Sahidin SahidinAffiliation unknown1
Gusti Ray SadimantaraAffiliation unknown1
Wahyuni WahyuniAffiliation unknown1
Fadhliyah MalikAffiliation unknown1
Rahmat MuliadiAffiliation unknown1
Muhammad Israwan AzisAffiliation unknown1
M Arzal TahirAffiliation unknown1
Burhan SaidAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Perbandingan Penyerapan Anggaran APBD Sulawesi Selatan Sebelum Dan Masa Pendemi Covid-19</dc:title>
	<dc:creator>Arodhiskara, Yadi</dc:creator>
	<dc:creator>Jumriani, Jumriani</dc:creator>
	<dc:creator>Ladung, Fajar</dc:creator>
	<dc:subject xml:lang="en-US">budget absorption</dc:subject>
	<dc:subject xml:lang="en-US">apbd</dc:subject>
	<dc:subject xml:lang="en-US">covid-19</dc:subject>
	<dc:description xml:lang="en-US">Absorption of the budget is one of the stages of the budget cycle starting from budget planning, establishment and approval of the budget by the House of Representatives, in this case the study wanted to find out the comparison of the absorption of the South Sulawesi Regional Budget before and during the Covid-19 pandemic. The approach used in this research is a quantitative approach. The quantitative approach is a scientific inquiry based on logical positivism which operates with strict rules regarding logic, truth and prediction. The results of the Absorption of the Budget (measured by Regional Expenditure) research show that there is no statistically significant difference in budget absorption (measured by the Regional Revenue budget) for the last 6 years before and after the occurrence of Covid-19 in South Sulawesi Province. The results of the second study, namely Budget Absorption (measured by Regional Expenditure) statistically there is a significant difference in budget absorption (measured by Regional Expenditure) for the last 6 years before and after the occurrence of Covid-19 in South Sulawesi Province.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2023-06-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/3044</dc:identifier>
	<dc:identifier>10.52062/jaked.v18i1.3044</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 18 No. 1 (2023): Mei; 76-83</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 18 No 1 (2023): Mei; 76-83</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/3044/2311</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
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