Fiscal Analysis Based on the Implementation of Regional Development in Badung Regency, Bali in 2021

Abstract

The purpose of this study was to analyze the effect of Covid-19 on the Regional Budget of Badung Regency in 2021 in terms of the aspect of the resulting fiscal gap. This study was designed using a quantitative approach and validated by a qualitative approach. Quantitative data was obtained from budget documents before and after the Covid-19 outbreak and analyzed using the fiscal gap formula. Qualitative data were analyzed by sorting and selecting data (reduce), presenting data (display), and concluding data (conclusion: drawing/verifying). These three analytical techniques are carried out at each stage of the research, both at the preparation stage, the implementation stage in the field, and after the stage in the field. The results of the study found that the weighted value of the population index was 0.344 GDP/capita 0.324 human development 0.267 construction cost 0.247 and area 0.03. Based on the results of these studies, it is recommended to the Badung Regency Government, so that in making development policies pay attention to the value of the index weights that affect the general allocation fund in designing the regional revenue and expenditure budget.