The Comparison Analysis of Southeast Minahasa Regency's Financial Performance before and during the Covid-19 Pandemic

Abstract

This study aimed to determine the Financial Performance of the Southeast Minahasa Regency Government both before the Covid-19 pandemic in 2019 and during the Covid-19 pandemic in 2020. The method used in this research was descriptive qualitative using a primary data analysis approach by conducting observations and interviews, then the data obtained was processed by calculating the ratio using the formula of Revenue and Expenditure Analysis. Based on the results of the study, the Financial Performance of the Southeast Minahasa Regency Government had a decrease both before and during the Covid-19 pandemic.