BUDGET RATCHETING ON SIDOARJO REGENCY GOVERNMENT BUDGET REALIZATION (EMPIRICAL STUDY ON SIDOARJO REGENCY GOVERNMENT)
Anugerah Wahyu Fauzia; Erinda Wahyuning Tyas; Risha Tri Amanda; Sarwenda Biduri
Objective: This study investigates the impact of local revenue on regional spending in the aftermath of the COVID-19 pandemic, with budget ratcheting analyzed as a moderating variable. Method: A quantitative approach utilizing secondary data was e...