scholarly journals STRATEGI PENINGKATKAN PENERIMAAN RETRIBUSI PELAYANAN PASAR KOTA SERANG

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Aradea Chandra ◽  
Ernan Rustiadi ◽  
Himawan Hariyoga
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Analytical Hierarchy Process ◽  
Primary Data ◽  
Regional Autonomy ◽  
Purposive Sampling ◽  
Regional Finance ◽  
Local Revenue ◽  
Hierarchy Process ◽  
Descriptive Statistical Analysis

ABSTRACTThe era of regional autonomy requires every region to have independence in managing its regional finance in order to increase its local revenue. Market retribution is a type of retribution that can be potentially used as a source of local revenue. Serang city is one of the cities that become a merchant destination for traders from other regions due to its rapid economic development. The aim of this study is to analyze the performance of market retribution, to analyze the perception of merchants in accordance with the implementation of collection policy and to formulate the strategy to increase market retribution receipts. The primary data was obtained from interviews with the merchants and pertinent institution official that were chosen purposively (purposive sampling). Various analytical methods which were specifically implemented in order to achieve the purpose of the study are as follow: analysis of local government financial performance, descriptive statistical analysis, and analytical hierarchy process. The result of the analysis suggests that: (1) in general the performance of market retribution of Serang city in the period of 2009 to 2015 is less well; (2) according to the perception of the merchants, the endeavor of the implementation of market service retribution is running quite well; and (3) the first priority of the strategy which can be implemented in improving market retribution is the issuance of technical guidelines concerning to the attainment of market retribution collection.    Key Words: Market Retribution, Local Government Financial Performance, Strategy to Increase of Retribution Revenue, Serang City ABSTRAKEra otonomi daerah mengharuskan setiap daerah memiliki kemandirian dalam mengelola keuangan daerahnya untuk meningkatkan pendapatan asli daerahnya. Retribusi pelayanan pasar merupakan salah satu jenis retribusi yang potensial sebagai sumber pendapatan asli daerah. Kota Serang menjadi salah satu tujuan pedagang dari daerah lain untuk menjual dagangannya karena perkembangan perekonomian yang pesat. Penelitian ini bertujuan untuk: mengukur kinerja retribusi pelayanan pasar, menganalisis persepsi pedagang terhadap pelaksanaan pemungutan dan merumuskan strategi meningkatkan penerimaan retribusi pelayanan pasar. Data primer diperoleh dari wawancara dengan responden pedagang dan pejabat instansi terkait dipilih secara sengaja (purposive sampling). Metode analisis yang digunakan untuk masing-masing tujuan adalah: analisis kinerja keuangan daerah, analisis statistika deskriptif, dan proses hirarki analitik (analytical hierarchy process). Hasil dari masing-masing analisis menunjukkan bahwa: (1) secara umum kinerja retribusi pelayanan pasar Kota Serang tahun 2009 hingga 2015 kurang baik; (2) berdasarkan persepsi pedagang, upaya pelaksanaan pemungutan retribusi pelayanan pasar sudah berjalan cukup baik; dan (3) strategi prioritas pertama yang dapat diimplementasikan dalam peningkatan penerimaan retribusi pelayanan pasar adalah penerbitan petunjuk teknis pelaksanaan pemungutan retribusi pelayanan pasar.Kata Kunci: Retribusi Pelayanan Pasar, Kinerja Keuangan Pemerintah Daerah, Strategi Peningkatan Penerimaan Retribusi, Kota Serang

scholarly journals Kinerja Keuangan Daerah Kabupaten Sukoharjo Ditinjau dari Perspektif Otonomi Daerah

2021 ◽  
Vol 3 (1) ◽  
pp. 67-75
Author(s):  
Arnita Febriana Puryatama ◽  
Kristina Setyowati
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Ratio Analysis ◽  
Fiscal Effort ◽  
Financial Report ◽  
Regional Autonomy ◽  
Regional Finance ◽  
Local Revenue ◽  
Report Data ◽  
Series Technique

Regional finance has a pivotal role in regional autonomy because regional finance reflects the ability of regions in running the local government. One of the tools to analyze local government financial performance is ratio analysis. The purpose of this study was to determine how the regional financial performance of Sukoharjo Regency in terms of regional autonomy perspective. This research uses descriptive quantitative method. The data used in this research is secondary in the form of financial report data Sukoharjo regency in 2015-2019 were obtained using the time series technique. The analysis results show that the financial performance of Sukoharjo regency is still not optimal. This is indicated by lack of ability to extract local revenue known from the low of DDF ratio, DOF ratio, Fiscal capacity and fiscal effort. Other than that, low independence ratio indicates that the regional dependence on central financial is still high.

scholarly journals STRATEGI MENINGKATKAN EFISINESI DAN EFEKTIVITAS KINERJA KEUANGAN PEMERINTAH KOTA BOGOR DALAM PENGELOLAAN APBD

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Muhamad Syauqi ◽  
Hermanto Siregar ◽  
Yusman Syaukat
Keyword(s):  
Financial Performance ◽  
Analytical Hierarchy Process ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Negative Impact ◽  
Descriptive Analysis ◽  
City Government ◽  
Regional Finance ◽  
Efficiency And Effectiveness ◽  
Hierarchy Process

ABSTRACT                Financial performance and budgetary realization is one of the most important keys into the progress of an organization. Hhealthy or not can be marked from the financial performance that showed by the financial statements, that’s would be the source of organizational decisions in the future of financial side. The purpose of this research to analysis the finance performance of Bogor city government that measured with regional finance ratio, identifies the factors are affecting finance performance Bogor city ggovernment, formulate the strategies and policies in order to increasing efficiency and effectiveness the finance performance of Bogor city government in managing of the budgetary of regional revenue and expenditure. This research applied descriptive analysis, quantitatively using multiple regression method and analytical hierarchy process. The result makes the point that the finance performance of Bogor city government has unstable yet. This measured by the indicator i.e less fiscal decentralization has given dependency to the central government very high. There have the variables influence between investment, percapita income, local taxes that had a positive and gross regional domestic product (PDRB) has a negative impact also significant influence toward the financial performance. The priority sequences of strategies to improve the efficiency and effectiveness of Bogor Government finance performance with analytical hierarchy process method as follows: (1) increasing the supervision; (2) education and training; (3) communication and commitment to achieve the goals; (4) implementation the incentive and disincentive regulations; (5) intensification and intensification of taxes and local retributionKeywords: Efficiency and Effectiveness, Financial Performance, Bogor City Government, Budgetary of Regional Revenue and ExpenditureABSTRAKKinerja keuangan dan realisasi anggaran merupakan salah satu kunci dalam kemajuan suatu organisasi. Sehat atau tidaknya suatu organisasi dapat dinilai dari kinerja keuangan ditunjukkan oleh laporan keuangan, hal itu yang akan menjadi sumber keputusan organisasi di masa mendatang dari sisi finansial. Tujuan dari penelitian ini adalah menganalisis kinerja keuangan pemerintah Kota Bogor yang diukur dengan rasio keuangan daerah, mengindentifikasi faktor-faktor yang mempengaruhi kinerja keuangan pemerintah Kota Bogor, merumuskan strategi dan kebijkan untuk meningkatkan efisiensi dan efektivitas kinerja keuangan pemerintah Kota Bogor dalam pengelolaan APBD. Penelitian ini menggunakan analisis deskriptif, analisis kuantitatif menggunakan metode regresi linier berganda dan AHP. Hasilnya menunjukkan bahwa kinerja keuangan pemerintah Kota Bogor belum stabil. Hal ini ditunjukkan oleh indikator desentralisasi fiskal kurang mengingat ketergantungan keuangan terhadap pemerintah pusat sangat tinggi. Ada pengaruh antara variabel investasi, pendapatan perkapita, pajak daerah mempunyai pengaruh yang positif dan PDRB mempunyai pengaruh yang negatif signifikan terhadap kinerja keuangan. Urutan prioritas strategi meningkatkan efisiensi dan efektivitas kinerja keuangan pemerintah Kota Bogor dengan metode AHP adalah sebagai berikut: 1. meningkatkan pengawasan, 2. Pendidikan dan pelatihan, 3. komunikasi dan komitmen pencapaian sasaran, 4. penerapan regulasi insentif dan disinsentif,  5.intensifikasi dan ekstensifikasi pajak dan retribusi daerah. Kata Kunci: Efisiensi Dan Efektivitas, Kinerja Keuangan, Pemerintah Kota Bogor, APBD

scholarly journals Kebijakan Optimalisasi Pemungutan Pajak Daerah dalam Upaya Meningkatkan Pendapatan Asli Daerah Kota Bandung : Suatu Pendekatan Analytical Hierarchy Process

2018 ◽  
pp. 1957
Author(s):  
Bayu Kharisma
Keyword(s):  
Analytical Hierarchy Process ◽  
Financial Planning ◽  
Public Awareness ◽  
Regional Finance ◽  
Administrative Capacity ◽  
Local Revenue ◽  
Local Taxes ◽  
Planning Development ◽  
Hierarchy Process ◽  
The City

The purpose of this study was to determine various factors in the ability of regional finances to increase own source revenue (PAD) sourced from local taxes and formulate various policy alternatives to increase own source revenue (PAD) sourced from local taxes in the City of Bandung. The research method used in this study is Analytical Hierarchy Process (AHP). Factors considered in determining regional financial capacity to improve regional finances, in particular the increase in local revenues derived from local taxes in the city of Bandung are: (1) increasing the flexibility of regional governments in planning development programs in the regions; (2) provision and improvement of the quality of public services to the community; (3) the role of tax which is classified as small in total regional revenues; (4) weak mechanisms and supervision and financial planning; (5) the lack of motivation and awareness of the public to pay local taxes; (6) administrative capacity of collection in areas that have not been effective. various alternative policies based on the order of priorities that might be implemented in an effort to improve regional finance, especially the increase in local revenue derived from local taxes in the city of bandung are: (1) increasing the efficiency of the administration of collection in the regions and reducing excessive collection costs; (2) expanding the base of local tax revenue and strengthening the collection process; (3) better implementation of supervision mechanisms and financial planning; (4) socialization and counseling to encourage public awareness in paying local taxes; (5) enlarge local taxing power.

An Empirical Study of the Financial Mismanagement of Internally Generated Revenue in Ife South Local Government of Osun State, Nigeria

Think India ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 29-38
Author(s):  
Adeola Ajayi
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Town Planning ◽  
Primary Data ◽  
Revenue Generation ◽  
Secondary Sources ◽  
The Poor ◽  
Local Government Level ◽  
Government Level ◽  
Descriptive Statistical Analysis

This study focused on financial mismanagement of Internally Generated Revenue (IGR) in Ife South Local Government. It also identified viable sources of revenue in the local government and examined problems militating against effective collection of revenue. This study was necessitated by the need to ensure increased revenue generation in Ife South local government of Osun State, Nigeria. Primary and secondary sources of data were utilized for the study. The primary data were collected through structured questionnaires. Respondents were selected from career officers in GL. 03-16 in departments and units of finance and supplies, administration, primary healthcare, agriculture, town planning and estate valuation of the local government, thus 180 respondents were sampled representing 29.31% of 614 staff strength of these departments and units of the local government. The questionnaires were administered using descriptive statistical analysis such as frequency and percentage value. The study revealed that there are many viable and non-viable sources of revenue in Ife South local government, the myriad of problems militating against effective collection of the revenue and the poor financial management of internally generated revenue which aptly explains why the local government could not be developed. The study concluded that the share of local government from the statutory allocation be increased, routine auditing and post-auditing from the supervising ministry should be encouraged at the local government level and that the local government should also intensify her effort on increase revenue generation in order to withstand the challenges posed by the current global economic crisis.

Strategi Pengembangan Usaha dan Agroindustri Susu Sapi Perah di Kabupaten Jember

2021 ◽  
Vol 5 (2) ◽  
pp. 189
Author(s):  
Wilda Mufarrijah Indah Uhrowiyah ◽  
Rizal Rizal ◽  
Abdoel Djamali
Keyword(s):  
Analytical Hierarchy Process ◽  
Financial Analysis ◽  
Milk Product ◽  
Alternative Strategies ◽  
Development Method ◽  
Purposive Sampling ◽  
A Value ◽  
Financial Feasibility ◽  
Hierarchy Process ◽  
Production Industry

The purpose of this research was to determine alternatives of development of milk production industry in Jember Regency, to design the alternatives strategy for the development of dairy agroindustry in Jember Regency, and to examine the level of the financial feasibility of dairy agroindustry in Jember Regency. The research utilized purposive sampling in three industries: Bestcow, Susu Sehat Kaliwates, and Susu Rembangan. The analysis employed the Exponential Development Method, Analytical Hierarchy Process (AHP), and financial analysis. The Exponential Development Method showed that the potential milk product of Bestcow industry was 209.781.572, pasteurization product was 6.309.948, and yogurt was 5.433.148. The Susu Sehat industry got a value of 192.298.250 milk product, pasteurization product of 4.505.828, and yogurt was 3.122.910. Rembangan industry got a value of analysis milk product was 189.872.469, pasteurization product was 6.299.604, and yogurt was 5.344.431. Analytical Hierarchy Process (AHP) analysis showed that availability of breeding, technology, and business development were the most priority alternative strategies to be developed.Tujuan penelitian ini adalah menentukan alternatif potensi unggulan pengembangan agroindustri olahan susu sapi perah di Kabupaten Jember, mendesain strategi alternatif pengembangan agroindustri olahan susu sapi perah di Kabupaten Jember dan menentukan tingkat kelayakan finansiil agroindustri olahan susu sapi perah di Kabupaten Jember. Penelitian ini dilakukan secara purposive sampling yaitu di Perusahaan Bestcow, Susu Sehat Kaliwates dan Susu Rembangan. Teknik analisis yang digunakan adalah analisis Metode Pengembangan Eksponensial (MPE), Analytical Hierarchy Process (AHP) dan kelayakan finansial. Hasil analisis Metode Pengembangan Eksponensial (MPE) pada penelitian ini menunjukkan bahwa produk susu sapi yang paling potensial pada perusahaan Bestcow adalah susu segar kemasan 209.781.572, susu pateurisasi 6.309.948 dan yogurt 5.433.148. Pada susu sehat Kaliwates diperoleh nilai susu segar kemasan 192.298.250, pasteurisasi 4.505.828 dan yogurt 3.122.910. Susu Rembangan diperoleh nilai susu segar 189.872.469, pasteurisasi 6.299.604 dan yogurt 5.344.431. Hasil analisis Analytical Hierarchy Process (AHP) menunjukkan bahwa ketersediaan bibit sapi, ketersediaan teknologi pengolahan dan pengembangan kelembagaan usaha adalah strategi alternative yang paling prioritas untuk dikembangkan.

scholarly journals KINERJA PENGELOLAAN KEUANGAN DAERAH DALAM MENINGKATKAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA PALEMBANG PROVINSI SUMATERA SELATAN

2018 ◽  
Vol 3 (2) ◽  
pp. 383
Author(s):  
Krisnawati Arum Kusuma Wardhani
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Performance Management ◽  
Performance Indicators ◽  
Financial Management ◽  
High Rate ◽  
Regional Income ◽  
Regional Finance ◽  
Fact Finding ◽  
Personnel Expenditure

This research is aimed to find out how the performance of regional financial management of Palembang City in increasing APBD of Palembang City, and how to proportion of revenue and expenditure target of APBD Kota Palembang. The theory used in this study is the concept of performance analysis of regional finances according to Mahmudi (2010), which examines the performance of management of regional keunagan based on the financial performance indicators of regional income and financial performance of Regional Expenditure during the period of 2010 to 2015. In accordance with the focus, Qualitative design, to describe the state of subject / object of research based on facts that appear or as it is (fact finding). Data collection was done by observation, interview, and documentation technique. The result of research shows that the growth of APBD from the side of regional income shows that there is a trend of revenue increase from PAD post, but in general the balancing fund positions still dominate the regional income, so that the high rate of regional dependency is balanced fund. While from the side of regional expenditure, it is envisaged that every year the Local Government of Palembang City always allocates a larger budget to the indirect spending group. This indicates that the Local Government of Palembang City still allocates more budget for things that are not directly related to the implementation of the program such as personnel expenditure in the form of salaries and allowances regulated in law, interest expenditure, grant expenditure, social assistance expenditure, Results to provinces / districts / municipalities and village governments, unexpected financial aid and shopping expenditures.Keywords: Performance, Management, Regional Finance.

scholarly journals Compliance Determinant Of Paying Zakat Maal

2020 ◽  
Vol 5 (2) ◽  
pp. 213
Author(s):  
Tamimah Tamimah
Keyword(s):  
Local Government ◽  
Sampling Technique ◽  
Population Level ◽  
Public Understanding ◽  
Primary Data ◽  
Purposive Sampling ◽  
High Level ◽  
The Impact ◽  
Method Approach

Purpose: Madura is an island located in East Java which has a community with a high level of religiosity. Sumenep is one of the districts in Madura which has the largest population level among other districts in Madura. However, this is not in line with public compliance in paying zakat maal. Therefore, this study aims to find out whether religiosity, literacy, income, and tax obligation have an effect on community compliance to pay zakat maal.Design/Method/Approach: The data obtained in this study uses primary data obtained from people who pay taxes, using purposive sampling technique by determining people who have reached nisab, and for the analysis, it uses multiple regression.Findings: it shows that only religiosity and tax payment obligations which have an influence, while literacy and income do not have an effect on compliance to pay zakat maal. The implication of this research is as an evaluation for the local government to socialize the important role of the impact of zakat maal on the community, and to increase public understanding of the obligation to pay zakat maal.Originality/Novelty: Lots ofresearchesexamine the obligation to pay zakat fitrah but it is very rare to find research on zakat maal which is an obligation that must also be paid by someone who has assets that have reached Nisab (the minimum amount that a Muslim must have before being obliged to zakat).

scholarly journals Pengelolaan Pajak Daerah dan Retribusi Daerah Kota Tasikmalaya Tahun 2016-2019

2020 ◽  
Vol 7 (02) ◽  
pp. 197-202
Author(s):  
Betanika Nila Nirbita ◽  
Sri Hardianti Sartika
Keyword(s):  
Time Series ◽  
Local Government ◽  
Time Series Data ◽  
Secondary Data ◽  
Jel Classification ◽  
Series Data ◽  
Government Revenue ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Local Taxes

ABSTRACT        Original Local Government Revenue is the income used by regional autonomy to fund the implementation of regional autonomy in accordance with each region's potential. Local taxes and retribution are part of local revenue. This study aims to determine the effectiveness and contribution of local taxes and retribution to the Local Government Revenue of Tasikmalaya. This research is a descriptive study using Time Series-type secondary data source. Secondary data comes from the 2016-2019 Budget Realization and Target report of OLGR of Tasikmalaya Region. The results of this study indicate that the highest level of regional tax effectiveness in Tasikmalaya by 2019 was 106.18% and the lowest value is in 2016 at 101.6%, while the highest level of effec-tiveness of regional retribution was in 2016, at 105.33%, and the lowest was 2019 at 90.92%. The contribution of local taxes to Tasikmalaya local revenue reached the high-est in 2016 with 88.59% while the lowest was in 2019, at 49.37%. In the other hand, the highest contribution to regional retribution was in 2016 at 11.4% and the lowest in 2019, at 3, 83%.. ABSTRAK         Pendapatan Asli Daerah (PAD) merupakan pendapatan yang digunakan oleh otonomi daerah untuk mendanai pelaksanaan otonomi daerah sesuai dengan potensi daerah masing-masing. Pajak daerah dan retribusi daerah merupakan bagian dari Pendapatan Asli Daerah. Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah Kota Tasikmalaya. Penelitian ini merupakan penelitian diskriptif dengan menggunakan sumber data sekunder tipe Time Series. Data sekunder berasal dari laporan Anggaran Realisasi dan Target PAD Kota Tasikmalaya tahun 2016-2019. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas tertinggi pajak daerah Kota Tasikmalaya pada tahun 2019 yaitu 106,18% dan yang paling rendah tahun 2016 yaitu 101,6%, sedangkan tingkat efektivitas retribusi daerah tertinggi pada tahun 2016 yaitu 105,33% dan paling rendah tahun 2019 yaitu 90,92%. Kontribusi pajak daerah terhadap pendapatan asli daerah Kota Tasikmalaya tertinggi pada tahun 2016 yaitu 88,59 dan paling rendah pada tahun 2019 yaitu 49,37%, sedangkan kontribusi retribusi daerah tertinggi pada tahun 2016 yaitu 11,4% dan paling rendah tahun 2019 yaitu 3,83%. JEL Classification : H27, H30

scholarly journals Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten & Kota Di Jawa Timur

2018 ◽  
Vol 7 (1) ◽  
pp. 27
Author(s):  
Tatas Ridho Nugroho
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Financial Performance ◽  
Local Governments ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Regional Autonomy ◽  
Local Expenditure

Performance measurement is one way that local governments can use to achieve good governance. Local government performance measurement (Pemda) includes measurement of financial and non financial performance. Analysis of local government financial performance is essentially not only a form of control, but also helps all users of local government financial reports including communities to be able to evaluate the performance of local governments. The performance of local government can be used to look at regional capability in running regional autonomy. This study aims to examine the effect of local government characteristics on the financial performance of local governments. The characteristics of local government are represented by size, intergovernmental revenue, and regional expenditure. This study examines the financial statements of local governments by taking a sample of 30 districts / cities in East Java. The data used in this research is secondary data. The analytical tool used in this study is multiple regression. From the analysis result, it can be concluded that partially size of local government size does not have an effect on to local government financial performance, intergovernmental revenue has significant effect to financial performance of local government and regional expenditure has no effect on local government financial performance. Simultaneously size, intergovernmental revenue, and local expenditure have an effect on to local government financial performance

scholarly journals DO CHARACTER, CAPACITY, CAPITAL, COLLATERAL, AND CONDITIONS AS AFFECT ON BAD LOANS

2020 ◽  
Vol 1 (2) ◽  
pp. 100-110
Author(s):  
Ega Saputra ◽  
Siti Resmi ◽  
Hari Nurweni ◽  
Tri Utomo Prasetyo
Keyword(s):  
Local Government ◽  
Primary Data ◽  
Technical Service ◽  
Government Finance ◽  
Purposive Sampling ◽  
Service Unit ◽  
Local Government Finance ◽  
Bad Loans ◽  
Lending Institutions ◽  
Purposive Sample

Research on the analysis of the use of 5 C (character, capacity, capital, collateral, and condition) in lending has been carried out. Analysis of lending is mostly seen from the perspective of lenders (banks or other lending institutions). In contrast to research in general, this study aims to analyze bad loan from the borrower perspective. This study examines and analyzes the effect of character, capacity, capital, collateral, and conditions (5C) on bad loans. This study uses primary data through questionnaires. The population is the borrower of funds in the Technical Service Unit at Local Government Finance Office, Sleman Regency, Yogyakarta Province, Indonesia. The sample was determined using purposive sampling and 105 respondents were obtained. Purposive sample criteria are fund borrowers who have difficulty in repaying loans and are included in the monitoring agenda. The results of the study prove that the character, capacity, and conditions affect on bad loans, while capital and collateral have no effect on bad loans

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