Analisis Kinerja APBD Pemerintah Daerah di Wiayah Gerbangkertosusila Sebelum Pandemi (Tahun 2017-2019) dan Semasa Pandemi Covid 19 (Tahun 2020-2021). (Analysis of The Performance of Daily Government Budgets in The Gerbangkertosusila Area Before (Years 2017- 2019) and During Pandemi Covid 19 (Years 2020-2021)).

Suwito, Beauty Pujiningrum (2023) Analisis Kinerja APBD Pemerintah Daerah di Wiayah Gerbangkertosusila Sebelum Pandemi (Tahun 2017-2019) dan Semasa Pandemi Covid 19 (Tahun 2020-2021). (Analysis of The Performance of Daily Government Budgets in The Gerbangkertosusila Area Before (Years 2017- 2019) and During Pandemi Covid 19 (Years 2020-2021)). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

2020 was a bad history for the Indonesian economy. The Covid 19 pandemi has had an impact on the East Java Province APBD, which has decreased by approximately 5% from the initial target. This study uses a quantitative descriptive research method. This research is based on secondary data on the Regional Government Budget Realization Report in the Gerbangkertosusila Region for 2017- 2021. This study uses a scale of Regional Financial Dependence Ratio, Degree of Decentralization Ratio, Independence Ratio, Effectiveness Ratio, and Efficiency Ratio. This study aims to determine the performance of local government budgets in the Gerbangkertosusila region with a financial ratio scale. The results of the average dependency ratio of Gerbangkertosusila before the pandemi for Surabaya City were the lowest at 35% while the highest dependency ratio for Bangkalan Regency was 84%. During the pandemi, the lowest was Surabaya City, 37%, while the highest was Bangkalan Regency, 83%. The results of the average ratio of the degree of decentralization of Gerbangkertosusila before the pandemi were the lowest for Bangkalan Regency, 12%, the highest for Surabaya City, 62%. Meanwhile, during the pandemi, the lowest was Bangkalan Regency, 11%, the highest was Surabaya City, 57%. The results of the average independence ratio of Gerbangkertosusila before the pandemi were the lowest for Bangkalan Regency, 14%, the highest for Surabaya City, 178%. Meanwhile, during the pandemi, the lowest was Lamongan Regency, 28%, the highest was Surabaya City, 157%. The results of the average effectiveness ratio of Gerbangkertosusila before the pandemi were the lowest for Bangkalan Regency, 69%, the highest for Surabaya City, 145%. Meanwhile, during the pandemi, the lowest was Surabaya City, 87%, the highest was Bangkalan Regency, 122%. The results of the average efficiency of Gerbangkertosusila before the pandemi were the lowest for Bangkalan Regency, 25%, and the highest at 86%. Meanwhile, during the pandemi, the lowest was Bangkalan Regency, 27%, the highest was Surabaya City, 85%. Keywords: Gerbangkertosusila APBD, Dependency Ratio, Degree of Decentralization Ratio, Independence Ratio, Effectiveness Ratio, Efficiency Ratio

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