Article Sidebar

Submitted
December 27, 2022
Accepted
January 26, 2023
Published
February 15, 2023
Download
Full text PDF
Statistic
Read Counter : 297 Download : 326

Downloads

Download data is not yet available.

Main Article Content

Abstract

This meta-analysis aims to analyze the impact of the Covid-19 pandemic on regional financial performance in Indonesia. The research method used by reviewing, summarizing data and analyzing some research results that have been published on google scholar and the ministry of education and culture's Sinta page with the keywords Covid-19 and regional financial performance. From the 45 articles collected, 18 articles were selected for further analysis according to this research topic. This type of research is a meta-analysis research where the steps taken include: data collection, coding, calculation of improving problem-solving ability and identifying the presence or absence of average differences, and drawing conclusions. Our findings show that Covid-19 pandemic in Indonesia has been shown to have an impact on regional financial performance in Indonesia. Although there are several provinces in Indonesia, it does not have an impact on its financial performance. Financial performance is measured from the regional financial independence, the ratio of local tax to paid allowance, the ratio of operational solvency of local governments, the ratio of pad effectiveness and capital expenditure. There is a budget policy from the central government to focus on handling the Covid-19 pandemic so that it impacts regional financial performance. Future research contributions are expected to be an opportunity for the development of research methodologies, especially in the aspect of data collection through questionnaires and data analysis techniques using PLS (Partial Least Square), Data Panel Analysis and Symbolic Interaction methods.

Keywords

Covid-19 independence ratio effectiveness ratio solvency ratio capital expenditure meta-analysis

Article Details

License

Copyright (c) 2023 Darus Altin, Vebtasvili Vebtasvili, Idel Eprianto

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
How to Cite
Altin, D., Vebtasvili, V., & Eprianto, I. (2023). The effect of Covid-19 pandemic on regional financial performance in Indonesia: Meta-analysis. Asian Management and Business Review, 3(1), 36–47. https://doi.org/10.20885/AMBR.vol3.iss1.art4
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Agnika, M., & Putra, S. S. (2021). Analisis kinerja anggaran pendapatan dan belanja daerah pada pemerintah daerah kabupaten Subang sebelum dan saat pandemi Covid-19. Indonesian Accounting Research Journal, 1(3), 493-503.
  2. Amal, M. I., & Wibowo, P. (2022). Analisis kinerja keuangan pemerintah provinsi DKI Jakarta sebelum dan sesudah pandemi Covid-19. Jurnal Pajak dan Keuangan Negara (PKN), 4(1), 83-93. https://doi.org/10.31092/jpkn.v4i1.1723
  3. Amri, A. (2020). Dampak Covid-19 terhadap UMKM di Indonesia. BRAND: Jurnal Ilmiah Manajemen Pemasaran, 2(1), 123-131.
  4. Aulawi, A. (2020). Penerbitan peraturan pemerintah pengganti undang-undang Nomor 1 Tahun 2020 sebagai strategi kebijakan pajak pemerintah Indonesia dalam menghadapi dampak pandemi Covid-19 terhadap keuangan negara. Progress: Jurnal Pendidikan, Akuntansi dan Keuangan, 3(2), 110-132. https://doi.org/10.47080/progress.v3i2.936
  5. Effendi, I., & Hariani, P.R.S. (2020). Dampak Covid-19 terhadap bank syariah. EKONOMIKAWAN : Jurnal Ilmu Ekonomi dan Studi Pembangunan, 20(2), 221-230. https://doi.org/10.30596/ekonomikawan.v%vi%i.5553
  6. Faizi, F., Wulandana, N. P., Alya, A., & Lombu, A. A. (2022). Dampak pandemi Covid-19 terhadap UMKM di Indonesia. Jurnal Lentera Bisnis, 11(2), 137-145. https://doi.org/10.34127/jrlab.v11i2.510
  7. Fery, I. (2021). Jenis-Jenis pajak daerah, retribusi daerah berpengaruh terhadap potensi Pendapatan Asli Daerah era Covid-19. JRAK (Jurnal Riset Akuntansi dan Bisnis), 7(1), 72-83. https://doi.org/10.38204/jrak.v7i1.558
  8. Gunawan, S. R. (2020). Analisis kekebalan hukum bagi Komite Stabilitas Sistem Keuangan (KSSK) berdasarkan Undang-Undang Republik Indonesia Nomor 2 Tahun 2020 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Penanganan Pandemi Corona Virus Disease 2019 (Covid-19) dan/atau dalam rangka Menghadapi Ancaman yang Membahayakan Perekonomian Nasional dan/atau Stabilitas Sistem Keuangan menjadi Undang-Undang. JISIP (Jurnal Ilmu Sosial dan Pendidikan), 4(4), 246-257. http://dx.doi.org/10.58258/jisip.v4i4.1511
  9. Habibi, K. A., Imtikhanah, S., & Hidayah, R. (2021). Analisis kinerja keuangan pemerintah daerah se-provinsi Jawa Tengah Sebelum dan Saat Pandemi Covid-19. Jurnal Neraca, 17(1), 122-147. https://doi.org/10.48144/neraca.v17i1.598
  10. Halim, A. (2007). Akuntansi Sektor Publik Keuangan Daerah. Jakarta: Salemba Empat.
  11. Hunter, J. E., & Schmidt, F. L. (2004). Methods of Meta-Analysis: Correcting Error and Bias in Research Findings, 3rd edition. United Kingdom: Sage Publications.
  12. Ismiyanti, I., Dewata, E., & Dwitayanti, Y. (2022). Respons pajak daerah: Impresi Covid-19?. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 5(4), 1730-1737. https://doi.org/10.32670/fairvalue.v5i4.2600
  13. Junaedi, D., & Salistia, F. (2020). Dampak pandemi Covid-19 terhadap pasar modal di Indonesia. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 2(2), 109-131. https://doi.org/10.47467/alkharaj.v2i2.112
  14. Karina, N. N., & Wibowo, P. (2022). Analisis kinerja keuangan pemerintah daerah Kota Semarang sebelum dan saat pandemi Covid-19. Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi, 14(2), 146-166. https://doi.org/10.52353/ama.v15i1.246
  15. Kharisma, D. B. (2020). Pandemi Covid-19 apakah force majeure?. Jurnal RechtsVinding Online: Media Pembinaan Hukum Nasional, 1-4.
  16. Mahmudi (2013). Manajemen Kinerja Sektor Publik, Edisi Kedua. Yogyakarta: UPP STIM YKPN.
  17. Musgrave, R. A., & Musgrave, P. B. (1980). Public Finance in Theory and Practice. Colombia: McGraw Hill International Book Company.
  18. Nabilah, S., Nursan, M., & Suparyana, P. K. (2021). Dampak pandemi Covid-19 terhadap UMKM (Studi kasus UMKM Zea Food di Kota Mataram). Jurnal Inovasi Penelitian, 1(12), 2655-2660. https://doi.org/10.47492/jip.v1i12.438
  19. Nalini, S. N. L. (2021). Dampak Covid-19 terhadap usaha mikro, kecil dan menengah. Jesya (Jurnal Ekonomi dan Ekonomi Syariah), 4(1), 662-669. https://doi.org/10.36778/jesya.v4i1.278
  20. Nasution, D. A. D., Erlina, E., & Muda, I. (2020). Dampak pandemi Covid-19 terhadap perekonomian Indonesia. Jurnal Benefita, 5(2), 212-224. https://doi.org/ 10.22216/jbe.v5i2.5313
  21. Onibala, A., Rotinsulu, T. O., & Rorong, I. P. F. (2021). Dampak pandemi Covid-19 terhadap kinerja keuangan daerah Kabupaten Minahasa Tenggara. Jurnal Pembangunan Ekonomi dan Keuangan Daerah, 22(2), 67-89. https://doi.org/10.35794/jpekd.35097.22.2.2021
  22. Pakpahan, A. K. (2020). Covid-19 dan implikasi bagi usaha mikro, kecil, dan menengah. Jurnal Ilmiah Hubungan Internasional, 59-64. https://doi.org/10.26593/jihi.v0i0.3870.59-64
  23. Pradiska, K. I., & Prayudi, M. A. (2021). Analisis efektivitas kebijakan pemerintah daerah Kabupaten Buleleng terkait pemungutan PBB-P2 pada masa pandemi Covid-19. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 12(3), 920-931. https://doi.org/10.23887/jimat.v12i3.35202
  24. Puspita, W. D., & Pangastuti, D. A. (2022). Analisis kinerja keuangan pemerintah daerah Kota Batu sebelum dan saat pandemi Covid-19. Among Makarti, 15(1), 90-104. http://dx.doi.org/10.52353/ama.v15i1.246
  25. Rahmawati, F., & Kiswara, E. (2022). Dampak Covid-19 terhadap kinerja keuangan daerah (Studi kasus pada 34 pemerintah provinsi di Indonesia). Diponegoro Journal of Accounting, 11(2), 1-8.
  26. Rheswari, P. A., & Akbar, F. S. (2022). Analisis perbandingan kinerja keuangan sebelum dan sesudah pandemi Covid-19 pada pemerintah daerah Kabupaten Gresik. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 4(6), 1897-1913. https://doi.org/10.47467/alkharaj.v4i6.1442
  27. Rosita, R. (2020). Pengaruh pandemi Covid-19 terhadap UMKM di Indonesia. Jurnal Lentera Bisnis, 9(2), 109-120. https://doi.org/10.34127/jrlab.v9i2.380
  28. Safitri, H., Sasanti, E. E., & Nurabiah (2022). Evaluasi kinerja dan kemampuan keuangan pemerintah daerah Kota Mataram di masa pandemi Covid-19. Jurnal Ilmiah Tata Sejuta STIA Mataram, 8(1), 1-15. https://doi.org/10.32666/tatasejuta.v8i1.302
  29. Saifuddin, A., & Abdullah, M. (2022). Dampak pandemi Covid-19 terhadap laporan keuangan pemerintah daerah Bongaya. Journal for Research in Accounting (BJRA), 5(1), 66-72. https://doi.org/10.37888/bjra.v5i1.325
  30. Saraswati, H. (2020). Dampak pandemi Covid-19 terhadap pasar saham di Indonesia. JAD: Jurnal Riset Akuntansi & Keuangan Dewantara, 3(2), 153-163. https://doi.org/10.26533/jad.v3i2.696
  31. Shiyammurti, N. R. (2020). Dampak pandemi Covid-19 di PT. Bursa Efek Indonesia (BEI). Journal of Accounting Taxing and Auditing (JATA), 1(1), 1-5.
  32. Sholihah, E. (2021). Efisiensi kinerja keuangan sektor perbankan di Indonesia di masa pandemi Covid-19. Jurnal Riset Manajemen Sains Indonesia (JRMSI), 12(2), 287-304.
  33. Siswantoro (2022). Cash waqf linked sukuk model for export micro, small, and medium enterprises financing affected by Covid-19 pandemic: Indonesian study. Asian Management and Business Review, 2(1), 24-38. https://doi.org/10.20885/ambr.vol2.iss1.art3
  34. Sofi, I., Sakti, M. P., Bachtiar, A., & Nugraha, S. P. (2022). Implementation of regional PEN loans and their impact on the absorption of labor in the regions. Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI), 4(1), 1-22. https://doi.org/10.33827/akurasi2022.vol4.iss1.art142
  35. Soraida, S. (2022). Analisis kinerja keuangan pemerintah daerah Kota Banjarmasin sebelum dan selama pandemi. Jurnal Ekonomi Dan Manajemen, 1(2), 78-82. https://doi.org/10.56127/jekma.v1i2.154
  36. Sugianti, N., & Us, K. A. (2021). Pengaruh masa pandemi Covid-19 terhadap wirausaha kecil di Indonesia. Transekonomika: Akuntansi, Bisnis dan Keuangan, 1(4), 321-326. https://doi.org/10.55047/transekonomika.v1i4.57
  37. Suparman, N. (2021). Dampak pandemi Covid-19 terhadap pengelolaan keuangan negara. Indonesian Treasury Review, 6(3), 31-42. https://doi.org/10.33105/itrev.v6i1.261
  38. Suparmoko, M. (2013). Keuangan Negara dalam Teori dan Praktek, 6th ed. Yogyakarta: BPFE.
  39. Syahara, B. Q., & Aufa, M. (2022). Analisis kinerja keuangan pemerintah daerah Provinsi Jawa Timur sebelum dan saat pandemi Covid-19. Journal of Culture Accounting and Auditing, 1(1), 27-38. http://dx.doi.org/10.30587/jcaa.v1i1.4017
  40. Thaha, A. F. (2020). Dampak Covid-19 terhadap UMKM di Indonesia. Brand: Jurnal Ilmiah Manajemen Pemasaran, 2(1), 147-153.
  41. Tiwu, M. I. H. (2020). Pengaruh pandemic Covid-19 terhadap NPL Bank Perkreditan Rakyat di Indonesia. Jurnal Akuntansi: Transparansi dan Akuntabilitas, 8(2), 79–87. https://doi.org/10.35508/jak.v8i2.2869
  42. Ulfa, M. (2022). Dampak pandemi Covid-19 terhadap kinerja keuangan daerah Kabupaten Jabung Timur. Zabags International Journal of Economy, 1(1), 1–6.
  43. Utami, B. S. Ayu. (2021). Dampak pandemi Covid-19 terhadap UMKM di Indonesia. Economie: Jurnal Ilmu Ekonomi, 3(1), 1–7. https://doi.org/10.34127/jrlab.v11i2.510
  44. Wicaksono, G., Puspita, Y., Asmandani, V., & Kusumaningrum, N. D. (2022). Kebijakan pemerintah daerah dalam merespon pandemi Covid-19 dan dampaknya terhadap penerimaan pajak daerah. Jurnal Kebijakan Publik, 13(1), 86-92. http://dx.doi.org/10.31258/jkp.v13i1.7998
  45. Wijaya, I. J., Nuraina, E., & Sulistyowati, N. W. (2021). Studi komparasi pendapatan asli daerah Kota Madiun pada masa pandemi Covid-19. Tangible Journal, 6(2), 88-96. https://doi.org/10.53654/tangible.v6i2.209
  46. Yamali, F. R., & Putri, R. N. (2020). Dampak Covid-19 terhadap ekonomi Indonesia. Ekonomis: Journal of Economics and Business, 4(2), 384-388. https://doi.org/10.33087/ekonomis.v4i2.179
  47. Zakariya, R. (2020). Optimalisasi pemeriksaan laporan keuangan negara oleh Badan Pemeriksa Keuangan (BPK RI) pada masa pandemi Covid-19. Jurnal Pajak dan Keuangan Negara (PKN), 11(1), 112–123. https://doi.org/10.31092/jpkn.v2i1.1007