PENDAPATAN ASLI DAERAH KOTA SURABAYA SEBELUM DAN SELAMA MASA PANDEMI COVID - 19
This research focuses on Local-owned Source Revenue in Surabaya in 2018-2021. The research aimed to examine the difference between Local-owned Source Revenue in Surabaya before and after the pandemic of Covid-19. The time limit before the pandemic of Covid-19 was in the 2018-2019 periods. Moreover, the time limit during the pandemic of Covid-19 was 2020-2021. The research was quantitative. Furthermore, the research focused on one variable (Local Own Source) in Surabaya for four years of observation. The first two years before the pandemic of Covid-19 that was in 2018-2019. Meanwhile, the next two years were during the Covid-19 pandemic which was from 2020-2021. Furthermore, the instrument used files documentation taken from Bapenda Surabaya. Additionally, the data analysis technique used descriptive and paired t- test samples. The result indicated that there was a significant difference between Local- owned Source Revenue in Surabaya before and during the pandemic. However, descriptively the amount of Local-owned Source Revenue in Surabaya before the pandemic of Covid-19, i.e 2018 to 2019 was higher than during the pandemic of Covid-19, i.e. 2020 until 2021.