ANALISIS LAPORAN KEUANGAN PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH SEBELUM DAN DI ERA PANDEMI COVID 19 PADA PEMERINTAH KABUPATEN PONOROGO

To increase the capacity of regional governments in providing services to the community, a Regional Revenue and Expenditure Budget (APBD) is prepared. The Regional Revenue and Expenditure Budget (APBD) is an annual manifestation of the Regional Long Term Development Plan (RPJPD) and the Regional Medium Term Development Plan (RPJMD) which is made from the vision and mission of the regional head. Therefore, regional governments must strive to be transparent and accountable in improving performance in order to utilize the Regional Revenue and Expenditure Budget effectively and efficiently. The aim of this research is to analyze the level of effectiveness and efficiency of the Ponorogo Regency Regional Government in realizing the Regional Expenditure Budget before and in the Covid-19 pandemic era. The research method uses Quantitative Descriptive. In this research, researchers used data in the form of reports and collected secondary data in the form of reports on the realization of the Ponorogo Regency Regional Government's budget for the 2018-2021 fiscal year. The research results show that based on the Regional Financial Independence Ratio there is no difference before or during the Covid-19 pandemic, namely it is classified as high so it has a Delegative relationship pattern, Based on the PAD Effectiveness Ratio, Ponorogo Regency before the pandemic had Very Effective criteria and during the pandemic it had Effective criteria, and Based on the Regional Financial Efficiency Ratio, Ponorogo Regency before the pandemic had the criteria of being Quite Efficient and during the pandemic it had the criteria of being Inefficient