COVID-19 Budget Refocusing: Evidence from Indonesia

This study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. This study uses regression analysis with the samples of 119 regional governments in Java. Java is one of the islands in Indonesia with the most significant population. It shows...

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Main Authors: Wulan Rachmadani, Djoko Suharjanto, Doddy Setyawan, Samsul Rosadi
Format: Article
Language:English
Published: Yayasan Ilomata 2022-07-01
Series:Ilomata International Journal of Tax and Accounting
Subjects:
Online Access:https://ilomata.org/index.php/ijtc/article/view/494
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author Wulan Rachmadani
Djoko Suharjanto
Doddy Setyawan
Samsul Rosadi
author_facet Wulan Rachmadani
Djoko Suharjanto
Doddy Setyawan
Samsul Rosadi
author_sort Wulan Rachmadani
collection DOAJ
description This study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. This study uses regression analysis with the samples of 119 regional governments in Java. Java is one of the islands in Indonesia with the most significant population. It shows that the rate of patient recovery and economic impact influence the re-focusing regional Government in Indonesia. The implications of COVID-19 push the Indonesia government to re-focus re-budgeting. This study contributes to re-budgeting literature or regional government re-focusing in handling the COVID-19 impact in Indonesia
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spelling doaj.art-988678551a2e49eb9b9823c01522f6522022-12-22T01:35:22ZengYayasan IlomataIlomata International Journal of Tax and Accounting2714-98382714-98462022-07-013323624910.52728/ijtc.v3i3.494494COVID-19 Budget Refocusing: Evidence from IndonesiaWulan Rachmadani0Djoko Suharjanto1Doddy Setyawan2Samsul Rosadi3Universitas Negeri SemarangUniversitas Sebelas MaretUniversitas Sebelas MaretUIN Raden Mas Said SurakartaThis study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. This study uses regression analysis with the samples of 119 regional governments in Java. Java is one of the islands in Indonesia with the most significant population. It shows that the rate of patient recovery and economic impact influence the re-focusing regional Government in Indonesia. The implications of COVID-19 push the Indonesia government to re-focus re-budgeting. This study contributes to re-budgeting literature or regional government re-focusing in handling the COVID-19 impact in Indonesiahttps://ilomata.org/index.php/ijtc/article/view/494treatment raterecovery ratedeath ratehealth expendituresocial expenditureeconomic impactre-focusingregional government
spellingShingle Wulan Rachmadani
Djoko Suharjanto
Doddy Setyawan
Samsul Rosadi
COVID-19 Budget Refocusing: Evidence from Indonesia
Ilomata International Journal of Tax and Accounting
treatment rate
recovery rate
death rate
health expenditure
social expenditure
economic impact
re-focusing
regional government
title COVID-19 Budget Refocusing: Evidence from Indonesia
title_full COVID-19 Budget Refocusing: Evidence from Indonesia
title_fullStr COVID-19 Budget Refocusing: Evidence from Indonesia
title_full_unstemmed COVID-19 Budget Refocusing: Evidence from Indonesia
title_short COVID-19 Budget Refocusing: Evidence from Indonesia
title_sort covid 19 budget refocusing evidence from indonesia
topic treatment rate
recovery rate
death rate
health expenditure
social expenditure
economic impact
re-focusing
regional government
url https://ilomata.org/index.php/ijtc/article/view/494
work_keys_str_mv AT wulanrachmadani covid19budgetrefocusingevidencefromindonesia
AT djokosuharjanto covid19budgetrefocusingevidencefromindonesia
AT doddysetyawan covid19budgetrefocusingevidencefromindonesia
AT samsulrosadi covid19budgetrefocusingevidencefromindonesia