PERBANDINGAN PENYERAPAN ANGGARAN SEBELUM DAN SESUDAH PANDEMI COVID-19 PADA PEMERINTAH PROVINSI KALIMANTAN TIMUR

The goal to be achieved in this study is to find out and analyze the differences in absorption before and after the covid-19 pandemic in the East Kalimantan Provincial Government. The theoretical basis used is the basis of the theory that concerns public sector accounting, budgets, regional spending revenue budgets, budget absorption, and the covid 19 pandemic. The analysis tool used is a shopping analysis consisting of: 2- difference test on average with the help of the SPSS (Statistical Package for Social Science) Version 26 for Window program. The results of the study presented are: significant differences between budget absorption before and after the Covid-19 pandemic in the East Kalimantan Provincial Government where the results of Independent Sample Test through SPSS for Window version 26 amounted to 0.016 or smaller than 0.05; The significant difference between budget absorption before and after the Covid-19 pandemic in the East Kalimantan Provincial Government is due to prudenc