Berawal dari munculnya fenomena pandemi Covid-19 telah mempengaruhi kinerja keuangan Pemerintah Daerah di Provinsi Kalimantan Utara. Tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan Pemerintah Provinsi Kalimantan Utara sebelum dan saat pandemi Covid-19 periode 2017-2022. Rasio yang digunakan dalam penelitian ini adalah kemandirian keuangan, fleksibilitas keuangan, solvabilitas operasional, solvabilitas jangka pendek, solvabilitas jangka panjang, dan solvabilitas layanan. Penelitian ini menggunakan metode komparatif kuantitatif. Populasi dalam penelitian ini berupa Laporan Keuangan Pemerintah Daerah (LKPD) dan Data Statistik dari Badan Pusat Statistik Provinsi Kalimantan Utara. Sampel yang digunakan dalam penelitian ini menggunakan teknik purposive sampling. Teknik analisis data pada penelitian ini dilakukan dengan uji statistik deskriptif, uji normalitas dan uji beda menggunakan paired sample t-test dan wilcoxon signed rank test. Hasil dari penelitian ini menunjukkan bahwa tidak terdapat perbedaan signifikan yang diukur menggunakan rasio kemandirian keuangan, fleksibilitas keuangan, solvabilitas jangka pendek, solvabilitas jangka panjang, dan solvabilitas layanan antara sebelum dan saat pandemi covid-19. Sedangkan, terdapat perbedaan signifikan yang diukur menggunakan rasio solvabilitas operasional antara sebelum dan saat pandemi covid19.


Kata Kunci: Kinerja Keuangan, Pandemi Covid-19, Rasio Keuangan

Starting form the emergence of the Covid-19 pandemic phonemenon has influenced the financial performance of the Regional Government in North Kalimantan Province. The research aims to determine the financial performance of the regional Government of North Kalimantan Province before and during the Covid-19 pandemic for the 2017- 2022 period. The rations used in this research are financial independence, financial flexibility, operational solvency, short-term solvency, long-term solvency and service solvency. This research uses a quantitative comparative method. The population in this research is the form of Regional Government Financial Reports and Statistical Data from The Central Statistics Agency of North Kalimantan Province. The sample used in this research used techniques purposive sampling. Dana analysis techniques in this research were carried out using descriptive statistical tests, normality tests and difference tests using paired sample t-test and wilcoxon signed rank test. The results of this research show that there are no significant differences as measured using the ratio of financial independence, financial flexibility, short-term solvency, long-term solvency and service solvency between before and during the Covid-19 pandemic. Meanwhile, there are significant differences as measured using the operational solvency ratio between before and during the Covid-19 pandemic. Keywords: Financial Performance, Covid-19 Pandemic, Financial Ratios