ANALISIS TINGKAT KEMANDIRIAN DAN EFEKTIVITAS PENDAPATAN ASLI DAERAH PADA PEMERINTAH KOTA/KABUPATEN DI PROVINSI JAWA TIMUR TAHUN 2012 – 2016

ABSTRACTThis study aims to determine the level of independence and effectiveness of local revenue in the City / Regency Government in East Java Province from 2012 to 2016. The sample of this study was 38 City / Regency Governments. This research data comes from the 2012-2016 budget realization report obtained from the Central Bureau of Statistics website. The analytical method used is the ratio of independence and effectiveness ratio of local revenue. The results show that: From the analysis of the Independence Ratio it can be said that it is very low, it is known that 33 Cities / Regencies are in a ratio between 0% -25% this happens because the Regional Government still depends on the Central Government. It is known that only the city of Surabaya is truly independent in implementing regional autonomy with a ratio of 180.84%. 4 Other cities / regencies are known to be low and moderate with a ratio between 25% -75%. Judging from the PAD Effectiveness Ratio, there are still many that are said to be quite effective, which means that the City / Regency have not been able to achieve the PAD target set, it is known that there are 19 Cities / Regencies. However, almost half of them have a very effective ratio, it is known that there are 16 cities / regencies showing that the government is able to achieve more than the target set. 3 Other cities / regencies are known to be ineffective and have not maximized the potential of the region.

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Analisis Efektivitas, Kontribusi Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Serta Tingkat Kemandirian Daerah Kota Pariaman

EKONOMIS Journal of Economics and Business ◽

10.33087/ekonomis.v5i1.312 ◽

2021 ◽

Vol 5 (1) ◽

pp. 84

Author(s):

Randy Primahadi ◽

Rahmat Kurniawan

Keyword(s):

Central Government ◽

Descriptive Analysis ◽

Financial Assistance ◽

Regional Government ◽

Analysis Method ◽

Quantitative Descriptive Analysis ◽

Local Revenue ◽

Quantitative Descriptive ◽

The City

This study aims to examine the effectiveness, contribution, local retribution on local revenue and the level of independence of Kota Pariaman. The data analysis method used in this research is quantitative descriptive analysis method. This method is a method of analysis by using the calculation of the financial data obtained to solve problems in accordance with the research objectives. The average level of regional independence in Kota Pariaman during 2014-2018 is 6.09% with a pattern of instructive relationships. It can be seen that the level of regional independence of Kota Pariaman is very low, only around 6% during 2014 to 2018 with a pattern of instructive relationships. This means that the city of Pariaman is very dependent on financial assistance from the center. the role of the central government is more dominant than the independence of the regional government.

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Pengelolaan Barang Milik Daerah Berdasarkan Peraturan Pemerintah Nomor 27 Tahun 2014 tentang Pengelolaan Barang Milik Negara/Daerah

Lentera Hukum ◽

10.19184/ejlh.v4i2.4782 ◽

2017 ◽

Vol 4 (2) ◽

pp. 131

Author(s):

Era Nandya Febriana ◽

Jayus Jayus ◽

Rosita Indrayati

Keyword(s):

Local Government ◽

Central Government ◽

Local Property ◽

Regional Government ◽

Personal Interest ◽

Regional Autonomy ◽

Unitary State ◽

Local Government Management ◽

The Government ◽

The Right

Indonesia is the Unitary State. It is understood that within a unitary state, the central government operates a high state sovereignty. In order not to be arbitrary, the activities of the central government are supervised and limited by the constitution. The government which is divided from the Central Government to the Regional Government included Regional Autonomy therein, as well as the authority of the Regional Government, is on duty to manage the Regional Property. In carrying out its authority as an administrator of local property, there are still many abuses or omissions committed by the local government in operating its authority in managing regional property, such as the negligence of the Regional Assets, the misuse of authority in the revocation of rights already granted by the regional government on the right to use of local property, using local property for personal interest. In the management of regional property required planning, implementation, and supervision by the local government in accordance with applicable laws and regulations in the constitution. Keywords: Authority, Local Government, Management of Regional Property

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The Urgency Of Creating Regional Regulations For Supporting The Implementation Of Regional Autonomy

Syariah Jurnal Hukum dan Pemikiran ◽

10.18592/sjhp.v19i1.2652 ◽

2019 ◽

Vol 19 (1) ◽

pp. 75

Author(s):

Lies Ariany ◽

Risni Ristiawati

Keyword(s):

Local Governments ◽

Local Community ◽

Central Government ◽

Regional Government ◽

Conceptual Approach ◽

Regional Autonomy ◽

Library Research ◽

The People ◽

The Government ◽

Government Level

The Regional government which carried out based on the principle of autonomy as wide as possible implies that the regions are given the authority to regulate and manage all their own affairs. So, this study tried to conduct a study of normative law to further examine the nature of the implementation of regional autonomy, and the second tried to analyze the role of regional regulations in order to support the implementation of regional autonomy through library research using the statute approach and conceptual approach. The results of the study indicated that one of the important ideals and rationalities for implementing regional autonomy was to make the policy process closer to the society, not only in the central government. For this reason, authority needs to be given so that local governments can take their own initiative to make decisions regarding the interests of the local community through laws at the local government level. Thus, the contents of the Regional Regulations are to accommodate the interests of the people in the regions in order to achieve happiness and prosperity that is distributed equally to the people in the area.Pemerintah daerah dilaksanakan berdasarkan prinsip otonomi yaitu memberi dan melaksanakan rumah tangga itu sendiri. Untuk alasan ini, penelitian ini adalah studi hukum normatif untuk memeriksa lebih lanjut tentang pelaksanaan otonomi daerah dan pendekatan lain yang dapat dianalisis dengan menggunakan pendekatan perpustakaan menggunakan pendekatan Statuta dan pendekatan konseptual. Hasil penelitian menunjukkan bahwa salah satu cita-cita dan rasionalitas penting pelaksanaan otonomi daerah adalah membuat proses lebih dekat dengan masyarakat, tidak hanya di pemerintah pusat. Untuk alasan ini, perlu mengisi ruang sehingga pemerintah dapat mengambil inisiatif sendiri untuk membuat keputusan tentang lingkungan masyarakat melalui peraturan di tingkat pemerintah daerah. Ini adalah konten materi dari Peraturan Daerah pada dasarnya untuk mengakomodasi manfaat masyarakat di daerah dalam rangka mencapai kebahagiaan dan kemakmuran yang didistribusikan secara merata kepada orang-orang di daerah tersebut.(The regional government is carried out based on the principle of autonomy is giving and carrying out the household itself. For this reason, the research is normative legal studies to examine more about the implementation of regional autonomy and other approaches that can be analyzed using the library approach using the Statute approach and the conceptual approach. The results of the study show that one of the important ideals and rationalities of the implementation of regional autonomy is to make the process closer to the community, not only in the central government. For this reason, it is necessary to fill the space so that the government can take its own initiative to make decisions about the community environment through a regulation at the regional government level. This is the material content of the Regional Regulation is essentially to accommodate the benefits of the community in the area in order to achieve happiness and prosperity that is evenly distributed to the people in the area).

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STRATEGI HARMONISASI PENYUSUNAN PERATURAN DAERAH MELALUI MEKANISME EXECUTIVE PREVIEW

Borneo Law Review ◽

10.35334/bolrev.v3i2.1077 ◽

2019 ◽

Vol 3 (2) ◽

pp. 96-112

Author(s):

Aditya Syaprillah

Keyword(s):

Government Regulation ◽

Central Government ◽

Regional Government ◽

Regional Autonomy ◽

Legal Instrument ◽

The Government ◽

Laws And Regulations

AbstrakImplementasi otonomi daerah hendaknya dapat dipahami sebagai suatu kesempatan untuk dapat mengembangkan daerah dengan keleluasaan yang telah diberikan Pemerintah melalui desentralisasi yang berujung pada kewenangan dalam membentuk Perda. Perda merupakan instrumen hukum yang dibuat oleh pemerintah di daerah dalam menyelenggarakan kewenangannya untuk mewujudkan otonomi yang dimiliki, disamping merupakan penjabaran lebih lanjut dari peraturan perundang-undangan yang lebih tinggi. Dengan kewenangan tersebut dimana Perda mengalami peningkatan jumlah yang sangat tidak terkendali, jarang dari Perda tersebut dibatalkan dengan berbagai alasan. Permasalahan Materi muatan Perda yang tumpang tindih dan bertentangan dengan peraturan perundang-undangan yang lebih tinggi. Untuk mengatasi permasalahan tersebut perlu penataan harmonisasi penyusunan Perda melalui mekanisme executive preview oleh pemerintah atasan dalam mengevaluasi Perda yang dibentuk oleh pemerintah bawahan. Kewenangan pemerintah pusat (Menteri) dan Pemerintah Daerah (Gubernur) yang melakukan executive preview dalam bentuk evaluasi Perda dan Keputusan Kepala Daerah Kabupaten/Kota (Bupati/Walikota) Dan Hasil evaluasi dan pemberian nomor register tersebut merupakan langkah pengawasan preventif yang sudah sangat tepat dilakukan oleh pemerintah daerah.Kata Kunci: Pemerintah, Peraturan, Pengawasan.AbstractThe implementation of regional autonomy should be understood as an opportunity to be able to develop regions with the flexibility that has been given by the Government through decentralization which ends in the authority to form a Regional Regulation. The regional regulation is a legal instrument made by the regional government in exercising its authority to realize its autonomy, besides providing further elaboration of the higher statutory regulations. With this authority where the Regional Regulation has increased in an uncontrolled number, it is rare that the Regional Regulation has been canceled for various reasons. Problems the content of local regulations is overlapping and contradictory to higher laws and regulations. To overcome these problems, it is necessary to arrange harmonization of the compilation of local regulations through an executive preview mechanism by the superior government in evaluating the regional regulations established by subordinate governments. The authority of the central government (the Minister) and the Regional Government (the Governor) conducting the executive preview in the form of an evaluation of the Regulations and Decisions of the Regency / City Regional Head (Regent / Mayor) regional government.Keywords: Government, Regulation, Supervision.

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Analisis Efektivitas dan Laju Pertumbuhan Pajak Daerah serta Kontribusinya Terhadap Pendapatan Asli Daerah Di Kota Bogor Periode 2013-2017

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v8i1.289 ◽

2020 ◽

Vol 8 (1) ◽

pp. 37-48

Author(s):

Secillia Herjanti ◽

I Wayan Teg Teg

Keyword(s):

Growth Rate ◽

Central Government ◽

Average Growth Rate ◽

Tax Collection ◽

Average Growth ◽

Regional Autonomy ◽

Local Revenue ◽

Local Taxes ◽

The City ◽

Average Contribution

The existence of regional autonomy that applies in Indonesia, the autonomous region both provincial and district / city must be able to regulate and manage their own regions and are required to try to increase Regional Original Revenue (PAD) which has potential in the region one of which is in the collection of local taxes. Hotel Tax, Restaurant Tax and Entertainment Tax have the potential to increase PAD in Bogor City. The purpose of this study was to determine the level of effectiveness of hotel tax collection, restaurant tax and entertainment tax in the city of Bogor for the period 2013-2017, find out how much the growth rate of hotel taxes, restaurant tax and entertainment tax in the city of Bogor in the period 2013-2017 and how much the contribution of tax hotel, restaurant tax and entertainment tax on Regional Original Revenue (PAD) in Bogor City for the period 2013-2017. The method used in this research is descriptive qualitative method.The results of this study indicate that the effectiveness of hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in the city of Bogor are included as very effective criteria with the effectiveness level of hotel tax collection, restaurant tax and entertainment that exceeds 100% each year. The average growth rate for hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in Bogor City is as follows, 14.15%, 17.55% and 11.93%. The increase / decrease in the growth rate of hotel taxes, restaurant taxes and entertainment taxes each year is caused by several factors including the policies of the central government, the influence of the increase / decrease in the number of visitors who come, and the level of tourists visiting Bogor City. Meanwhile, the average contribution of hotel tax, restaurant tax and entertainment tax to PAD for the 2013-2017 period in the City was 8.58% with very less criteria, 11.50% with less criteria and 3.09% with very less criteria. The decrease in the contribution of hotel tax, restaurant tax and entertainment tax is influenced by the central government policy, the number of visitors and the significant increase in the realization of other regional tax revenues (BPHTB). Keywords: Local Revenue, Hotel Tax, Restaurant Tax, Entertainment Tax, Effectiveness, Growth Rate and Contribution.

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Inovasi dan kreativitas Public Service Era Otonomi Daerah sebagai Modern Local Government

Yurispruden ◽

10.33474/yur.v4i2.11216 ◽

2021 ◽

Vol 4 (2) ◽

pp. 175

Author(s):

Afifuddin Afifuddin

Keyword(s):

Local Government ◽

Public Administration ◽

Public Service ◽

Local Governments ◽

Local Community ◽

Central Government ◽

Regional Government ◽

Regional Autonomy ◽

The Government ◽

The Right

ABSTRACTThe implementation of public services is still going on with the old public administration practices. Therefore, it is time for the bureaucracy to change its mindset. The development of the paradigm of public administration can bring enlightenment to the bureaucracy. Public Service innovation and creativity is one of the right solutions in the era of regional autonomy in achieving the welfare of modern regional government. The Indonesian state in running the government, the relationship between the central government and local governments must be well and harmoniously established. The intertwined goal is for the prosperity of the people. Regional autonomy can provide flexibility for regions to innovate and create local community creativity as material for local government policies. Therefore, several important discourses in Public Administration Science can be a reference for modernizing the administration of local government in the era of regional autonomy. Keywords : Innovation, Public Service Creativity, Regional Autonomy, Center, Region and Local Government ABSTRAKPenyelenggarakan pelayanan publik masih saja terjadi praktik-praktik old public administration. Oleh karena itu sudah saatnya birokrasi merubah mindsetnya. Perkembangan paradigma administrasi publik dapat membawa pencerahan bagi birokrasi. Inovasi dan kreativitas Public Service merupakan salah satu solusi yang tepat di era otonomi daerah dalam mencapai kesejahteraan pemerintahan daerah yang modern. Negara Indonesia dalam menjalankan pemerintahan, hubungan pemerintah pusat dan pemerintah daerah harus terjalin dengan baik dan harmonis. Tujuan yang terjalin tersebut untuk kemakmuran rakyat. Otonomi daerah dapat memberikan keleluasaan bagi daerah untuk melakukan innovasi dan kreativitas masyarakat setempat sebagai bahan kebijakan local government. Oleh karena itu beberapa wacana penting dalam Ilmu Administrasi Publik dapat menjadi rujukan untuk memodernisasi penyelenggaraan pemerintah daerah dalam era otonomi daerah. Kata Kunci : Inovasi, kreativitas Public Service, Otonomi Daerah, Pusat, Daerah dan Local Government

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ANALISIS PENDAPATAN ASLI DAERAH (PAD) TERHADAP KEMAMPUAN PEMBIAYAAN KEUANGAN DAERAH KABUPATEN MUSI BANYUASIN

BALANCE Jurnal Akuntansi dan Bisnis ◽

10.32502/jab.v2i1.1168 ◽

2018 ◽

Vol 2 (1) ◽

pp. 148

Author(s):

Rano Asoka

Keyword(s):

Central Government ◽

Total Revenue ◽

Government Administration ◽

Regional Finance ◽

Local Revenue ◽

Fiscal Autonomy ◽

Analysis Technique ◽

Target Set ◽

District Government ◽

The Government

ABSTRACT This study aimed to determine the ability of local revenue (PAD) to the regional finance of Musi Banyuasin Regency. The object of this research is Musi Banyuasin Regency. Data analysis technique used in this research was qualitative analysis technique. The results of this study indicated that the ratio of finance (Decentralization degree) showed that the ability of the original income of the district government of Musi Banyuasin could be said to be not good / independent. It was because the average comparison between Local Own Revenue (PAD) to the Total Revenue District Government of Musi Banyuasin less than 50%. Effectiveness ratio showed that on average from 2010 to 2014 amounted to 103.23%. This could be said to be effective because with the target set was worth more than 100%. With the realization of local revenues on average by 103.23%, the Local Own Revenue (PAD) of Musi Banyuasin Regency based on the ratio of the effectiveness of local revenue was good enough. The degree of Fiscal Autonomy (DOF) of 4.31% with very less criteria. This means that the tendency of the ability of local government of Musi Banyuasin Regency in self-financing activities of government administration, development and service to the community was still very low. Routine Capability Indicators (IKR) of Musi Banyuasin Regency from 2012 to 2014 were up down, on average Index Routine Capability (IKR) was 4.23% with very less criteria. This indicated that the Government of Musi Banyuasin Regency was dependent on the central government

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Analisis Konsistensi Perencanaan dan Penganggaran Urusan Pendidikan di Kota Solok Tahun 2016-2019

Eksis: Jurnal Ilmiah Ekonomi dan Bisnis ◽

10.33087/eksis.v12i1.217 ◽

2021 ◽

Vol 12 (1) ◽

pp. 31

Author(s):

Sridarnilawati Sridarnilawati ◽

Suhairi Suhairi ◽

Vima Tista Putriana

Keyword(s):

Local Government ◽

Local Governments ◽

Central Government ◽

Secondary Data ◽

Primary Data ◽

Regional Government ◽

Government Budget ◽

Regional Performance ◽

The Government ◽

The City

The preparation of planning and budgeting documents greatly contributes to the achievement of regional performance. Consistency in planning and budgeting is an indicator in assessing the performance of local governments. The object of this research is educational affairs. Education affairs are given top priority for the local government of Kota Solok. It is intended that the budget for education affairs reaches more than 20% of the total regional expenditure budget. Types of data are secondary data and primary data. Secondary data are RPJMD, RKPD, KUA, PPAS and APBD and LAKIP while primary data is neglecting to interview members of the Regional Government Budget Team (TAPD), BAPPEDA and OPD who are responsible for Educational Affairs. Assessment of the consistency of planning and budgeting uses the Planning and Budgeting Consolidated Matrix (MKPP) and the causes of inconsistency are interviews with informants who understand and know this. The results of this research consistency of planning and budgeting for educational affairs is very good. The causes of inconsistency in planning and budgeting documents are that the proposed Special Allocation Fund (DAK) was not approved by the Central Government, the intervention of the Government and Members of the Council, the existence of regulations from the Central Government. Analysis of the achievement of the performance of education affairs in the City of Solok shows that in general the achievement of the indicators of education affairs has not been achieved because the achievement of indicators according to each year is.

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PERJANJIAN INTERNASIONAL OLEH DAERAH SEBAGAI KEWENANGAN OTONOMI DAERAH

Jurnal Dinamika Hukum ◽

10.20884/1.jdh.2010.10.1.136 ◽

2010 ◽

Vol 10 (1) ◽

Author(s):

Noer Indriyati

Keyword(s):

Foreign Relations ◽

Central Government ◽

Added Value ◽

Regional Government ◽

Regional Autonomy ◽

Autonomous Region ◽

Autonomous District ◽

The Future ◽

The Will ◽

The City

Law number 32 year 2004 on Regional Government suggests need to do adjustment authority implementation Foreign Relations and Cooperation. Along with the entry into force of the regional autonomy act, the policy of foreign relations and diplomacy by the Central Government, among others, also aimed at empowering and promoting regional potentials. The freedom to conduct foreign relations and cooperation, did not rule on the future more increased in line with the will of Autonomous District and the City to obtain added value for the Autonomous Region concerned. The mechanism of cooperation carried out in consultation with and coordination of the Ministry.Keywords: treaty, sister’s city and sister’s province

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Analisis Potensi Penerimaan Pajak Reklame di Kota Jambi Periode 2014-2016

EKONOMIS Journal of Economics and Business ◽

10.33087/ekonomis.v4i1.127 ◽

2020 ◽

Vol 4 (1) ◽

pp. 82

Author(s):

Muhammad Syukri

Keyword(s):

Tax Revenue ◽

Supervision System ◽

Research Results ◽

Local Revenue ◽

A Value ◽

Target Set ◽

The Difference ◽

The Government ◽

The Many ◽

The City

Billboard tax is one of the many taxes in the city of Pekanbaru where its existence is very important as a source of Local Revenue (PAD). The existence of this advertisement tax is expected to be the main source of revenue given the conditions and potential of the area owned by the city of Pekanbaru. However, in its realization, the existence of this advertisement tax is less than optimal, where the value and growth from 2007 to 2011 decreased significantly even with a value that did not reach the specified target. In addition, the difference between the target set by the government and the realization of the advertisement tax obtained by the Pekanabru city Dispenda indicates the possibility that the potential of the existing advertisement tax has not been optimally explored. The results showed that the advertisement tax potential was very large, far above the realization value of advertisement tax revenue from 2007 to 2012. The research results also showed that the advertisement tax potential that had not been optimally explored, there were still potential tax unreached and there were several things that were need to be a correction related to advertisement tax in the city of Pekanbaru, such as a strict management and supervision system in the field so that fraud does not occur in the future.

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