{"id":"https://openalex.org/W4206802418","doi":"https://doi.org/10.52728/ijtc.v1i4.131","title":"Decrease in Labor Levels in the Covid-19 Government Budget","display_name":"Decrease in Labor Levels in the Covid-19 Government Budget","publication_year":2020,"publication_date":"2020-10-30","ids":{"openalex":"https://openalex.org/W4206802418","doi":"https://doi.org/10.52728/ijtc.v1i4.131"},"language":"en","primary_location":{"id":"doi:10.52728/ijtc.v1i4.131","doi":"https://doi.org/10.52728/ijtc.v1i4.131","is_oa":true,"landing_page_url":"https://doi.org/10.52728/ijtc.v1i4.131","pdf_url":"https://www.ilomata.org/index.php/ijtc/article/download/131/84","source":{"id":"https://openalex.org/S4210193088","display_name":"Ilomata International Journal of Tax and Accounting","issn_l":"2714-9838","issn":["2714-9838","2714-9846"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Ilomata International Journal of Tax and Accounting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.ilomata.org/index.php/ijtc/article/download/131/84","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5039363204","display_name":"Lesi Hertati","orcid":"https://orcid.org/0000-0001-5402-0195","observed_orcids":["https://orcid.org/0000-0001-5402-0195","https://orcid.org/0000-0001-6905-8399"]},"institutions":[{"id":"https://openalex.org/I4405275831","display_name":"Institut Rahmaniyah Sekayu","ror":"https://ror.org/04bv8pa78","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275831"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Lesi Hertati","raw_affiliation_strings":["STIE Rahmaniyah"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE Rahmaniyah","institution_ids":["https://openalex.org/I4405275831"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5112106647","display_name":"Wahyudin Zarkasyi","orcid":"https://orcid.org/0000-0001-8182-6661","observed_orcids":["https://orcid.org/0000-0001-8182-6661","https://orcid.org/0000-0002-7090-5978"]},"institutions":[{"id":"https://openalex.org/I91819753","display_name":"Padjadjaran University","ror":"https://ror.org/00xqf8t64","country_code":"ID","type":"education","lineage":["https://openalex.org/I91819753"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Wahyudin Zarkasy","raw_affiliation_strings":["Padjadjaran University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Padjadjaran University","institution_ids":["https://openalex.org/I91819753"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5066448117","display_name":"Mohammad Alzain Adam","orcid":"https://orcid.org/0000-0002-2149-9862","observed_orcids":["https://orcid.org/0000-0002-2149-9862"]},"institutions":[{"id":"https://openalex.org/I271888150","display_name":"Sriwijaya University","ror":"https://ror.org/030bmb197","country_code":"ID","type":"education","lineage":["https://openalex.org/I271888150"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mohammad Adam","raw_affiliation_strings":["Sriwijaya University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sriwijaya University","institution_ids":["https://openalex.org/I271888150"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5022738583","display_name":"Haryono Umar","orcid":"https://orcid.org/0000-0002-1204-6618","observed_orcids":["https://orcid.org/0000-0002-1204-6618","https://orcid.org/0000-0002-0823-9652"]},"institutions":[{"id":"https://openalex.org/I3129457838","display_name":"Perbanas Institute","ror":"https://ror.org/04pbams03","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129457838"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Haryono Umar","raw_affiliation_strings":["Perbanas University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Perbanas University","institution_ids":["https://openalex.org/I3129457838"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5055012015","display_name":"Harry Suharman","orcid":"https://orcid.org/0000-0003-0787-0730","observed_orcids":["https://orcid.org/0000-0003-0787-0730"]},"institutions":[{"id":"https://openalex.org/I3129457838","display_name":"Perbanas Institute","ror":"https://ror.org/04pbams03","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129457838"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Harry Suharman","raw_affiliation_strings":["Perbanas University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Perbanas University","institution_ids":["https://openalex.org/I3129457838"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":350000,"currency":"IDR","value_usd":22},"apc_paid":{"value":350000,"currency":"IDR","value_usd":22},"fwci":3.8259,"has_fulltext":true,"cited_by_count":25,"citation_normalized_percentile":{"value":0.94650934,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"1","issue":"4","first_page":"193","last_page":"209"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.9380000233650208,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.9380000233650208,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13032","display_name":"COVID-19 Prevention and Impact","score":0.0421999990940094,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11711","display_name":"COVID-19 Pandemic Impacts","score":0.01080000028014183,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.9390000104904175},{"id":"https://openalex.org/keywords/government-budget","display_name":"public budget","score":0.8460000157356262},{"id":"https://openalex.org/keywords/budget-allocation","display_name":"budget allocation","score":0.6340000033378601},{"id":"https://openalex.org/keywords/labor","display_name":"labor","score":0.3490000069141388},{"id":"https://openalex.org/keywords/employment","display_name":"employment","score":0.38999998569488525},{"id":"https://openalex.org/keywords/food-aid","display_name":"food aid","score":0.6179999709129333},{"id":"https://openalex.org/keywords/health-support","display_name":"health support","score":0.9430000185966492},{"id":"https://openalex.org/keywords/regional-budget","display_name":"regional budget","score":0.5600000023841858},{"id":"https://openalex.org/keywords/public-expenditure","display_name":"government spending","score":0.6190000176429749},{"id":"https://openalex.org/keywords/poverty","display_name":"poverty","score":0.5770000219345093},{"id":"https://openalex.org/keywords/economic-growth","display_name":"economic growth","score":0.6060000061988831}],"concepts":[{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.6073489189147949},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5570164322853088},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.548265814781189},{"id":"https://openalex.org/C189326681","wikidata":"https://www.wikidata.org/wiki/Q10294","display_name":"Poverty","level":2,"score":0.44166359305381775},{"id":"https://openalex.org/C2780269213","wikidata":"https://www.wikidata.org/wiki/Q271855","display_name":"Government budget","level":3,"score":0.4380357265472412},{"id":"https://openalex.org/C100243477","wikidata":"https://www.wikidata.org/wiki/Q12002092","display_name":"Welfare","level":2,"score":0.43604081869125366},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.39500725269317627},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3740614056587219},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.34528613090515137},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.3319438099861145},{"id":"https://openalex.org/C99454951","wikidata":"https://www.wikidata.org/wiki/Q932068","display_name":"Environmental health","level":1,"score":0.19388055801391602},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.10661110281944275},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.52728/ijtc.v1i4.131","doi":"https://doi.org/10.52728/ijtc.v1i4.131","is_oa":true,"landing_page_url":"https://doi.org/10.52728/ijtc.v1i4.131","pdf_url":"https://www.ilomata.org/index.php/ijtc/article/download/131/84","source":{"id":"https://openalex.org/S4210193088","display_name":"Ilomata International Journal of Tax and Accounting","issn_l":"2714-9838","issn":["2714-9838","2714-9846"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Ilomata International Journal of Tax and Accounting","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:db7f3b3028f34cf7b2726253b475d459","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/db7f3b3028f34cf7b2726253b475d459","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Ilomata International Journal of Tax and Accounting, Vol 1, Iss 4, Pp 193-209 (2020)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.52728/ijtc.v1i4.131","doi":"https://doi.org/10.52728/ijtc.v1i4.131","is_oa":true,"landing_page_url":"https://doi.org/10.52728/ijtc.v1i4.131","pdf_url":"https://www.ilomata.org/index.php/ijtc/article/download/131/84","source":{"id":"https://openalex.org/S4210193088","display_name":"Ilomata International Journal of Tax and Accounting","issn_l":"2714-9838","issn":["2714-9838","2714-9846"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Ilomata International Journal of Tax and Accounting","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.8928999900817871,"id":"https://metadata.un.org/sdg/1","display_name":"No poverty"},{"score":0.833299994468689,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"},{"score":0.46810001134872437,"id":"https://metadata.un.org/sdg/3","display_name":"Good health and well-being"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4206802418.pdf","grobid_xml":"https://content.openalex.org/works/W4206802418.grobid-xml"},"referenced_works_count":46,"referenced_works":["https://openalex.org/W1501707747","https://openalex.org/W1544786474","https://openalex.org/W1551803156","https://openalex.org/W1883459023","https://openalex.org/W1966871598","https://openalex.org/W1970561143","https://openalex.org/W1980349768","https://openalex.org/W1997621328","https://openalex.org/W2008364235","https://openalex.org/W2014147044","https://openalex.org/W2045501306","https://openalex.org/W2066440182","https://openalex.org/W2092778334","https://openalex.org/W2096015313","https://openalex.org/W2113065144","https://openalex.org/W2115643869","https://openalex.org/W2118388110","https://openalex.org/W2118805239","https://openalex.org/W2130277684","https://openalex.org/W2151165366","https://openalex.org/W2155428764","https://openalex.org/W2159700534","https://openalex.org/W2169890778","https://openalex.org/W2231903882","https://openalex.org/W2344718849","https://openalex.org/W2500779354","https://openalex.org/W2551666132","https://openalex.org/W2564615480","https://openalex.org/W2585215799","https://openalex.org/W2592539506","https://openalex.org/W2765555086","https://openalex.org/W2897633956","https://openalex.org/W2945792041","https://openalex.org/W2966899431","https://openalex.org/W2982772772","https://openalex.org/W2986304898","https://openalex.org/W2991407083","https://openalex.org/W3006363008","https://openalex.org/W3031127140","https://openalex.org/W3082814604","https://openalex.org/W3095084917","https://openalex.org/W4211091762","https://openalex.org/W4380266499","https://openalex.org/W6641895595","https://openalex.org/W6730672727","https://openalex.org/W6889680385"],"related_works":["https://openalex.org/W4366000512","https://openalex.org/W4404549149","https://openalex.org/W4207014112","https://openalex.org/W3207100577","https://openalex.org/W4392985703","https://openalex.org/W4381572414","https://openalex.org/W4410334638","https://openalex.org/W3137877497","https://openalex.org/W4388197650","https://openalex.org/W3084410176"],"abstract_inverted_index":{"The":[0,86,179,199,281],"overall":[1],"budget":[2,44,53,88,119,211],"of":[3,18,41,47,50,64,95,107,195,201,208,233,254,294],"the":[4,16,19,34,39,42,48,51,60,65,70,75,93,102,105,122,133,138,153,160,184,193,206,248,255,272,285,290,295],"government":[5,43,52,87,180,210,214],"affected":[6,289],"by":[7,25,205],"covid-19":[8,66],"plays":[9],"an":[10,130],"important":[11],"role":[12],"in":[13,37,101,132,169,212,258,287],"contributing":[14],"to":[15,58,73,84,92,121,152,158,224,229,242,247],"welfare":[17],"people":[20],"who":[21],"are":[22,82],"being":[23],"hit":[24],"a":[26,55,252],"corona":[27,134],"outbreak":[28,67,135],"and":[29,68,98,104,115,124,162,190,269],"more":[30,143],"importantly":[31],"is":[32,54,90,149,167,177,181,203,239,267,275],"how":[33],"government's":[35,256],"focus":[36],"determining":[38],"composition":[40,49],"itself.":[45],"Determination":[46],"strategic":[56],"plan":[57],"achieve":[59],"population":[61,139],"safety":[62],"targets":[63],"at":[69],"same":[71],"time":[72],"emphasize":[74],"human":[76],"resource":[77],"sectors":[78,126],"because":[79],"all":[80,170],"residents":[81,194],"required":[83],"lockdown.":[85],"component":[89],"related":[91,241],"provision":[94,106],"basic":[96,108],"food":[97,114,123,191,202],"health":[99,125,189],"assistance":[100],"regions":[103,226],"community":[109,243],"needs":[110],"such":[111],"as":[112,251],"free":[113,116,128],"health.":[117],"Government":[118,237,291],"allocations":[120,187],"for":[127,183,188,192],"encourage":[129],"increase":[131],"so":[136,164],"that":[137,148,165,217,284],"death":[140],"rate":[141],"decreases":[142],"broadly.":[144],"A":[145],"small":[146],"enemy":[147],"not":[150],"visible":[151],"naked":[154],"eye":[155],"but":[156],"enough":[157],"stifle":[159],"economy":[161],"employment":[163],"development":[166],"stalled":[168],"directions,":[171],"poverty":[172],"rates":[173],"increase,":[174],"economic":[175],"growth":[176],"paralyzed.":[178],"responsible":[182],"allocated":[185],"financial":[186],"their":[196],"respective":[197],"countries.":[198],"availability":[200,207],"influenced":[204],"local":[209],"providing":[213],"policies.":[215],"Regions":[216],"have":[218,230],"better":[219],"regional":[220,234],"income":[221,235],"budgets":[222],"compared":[223],"other":[225],"will":[227],"tend":[228],"high":[231],"levels":[232],"budgets.":[236],"expenditure":[238],"closely":[240],"life":[244],"processes":[245],"due":[246],"co-19":[249,260],"pandemic":[250],"result":[253],"success":[257],"handling":[259],"nationally":[261],"or":[262],"regionally.":[263],"This":[264],"research":[265],"method":[266],"descriptive":[268],"verification":[270],"method,":[271],"analysis":[273],"tool":[274],"structural":[276],"equation":[277],"modeling":[278],"(SEM,":[279],"Lisrel).":[280],"results":[282],"showed":[283],"decline":[286],"labor":[288],"Budget":[292],"Period":[293],"Covid-19.":[296]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":13}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-01-26T00:00:00"}
