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

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 PEMUNGUTAN DAN PENCATATAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB - P2) PADA PEMERINTAH KABUPATEN MINAHASA TENGGARA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.03.20677.2018 ◽

2018 ◽

Vol 13 (04) ◽

Author(s):

Lisa Tivani Langi ◽

David P. E. Saerang ◽

Jessy D.L Warongan

Keyword(s):

Qualitative Research ◽

Local Governments ◽

Public Services ◽

Central Government ◽

Local Communities ◽

Regional Finance ◽

Local Revenue ◽

The Difference ◽

The Government ◽

Descriptive Qualitative

At first PBB-P2 was levied by the central government. The transfer of UN-P2 in Southeast Minahasa district begins on January 1, 2014 and is expected to increase the Local Revenue (PAD) and at the same time improve the structure of Regional Revenue and Expenditure Budget (APBD), improve public services, accountability and transparency in the management of PBB-P2. The purpose of this study was to analyze how the collection and recording of PBB-P2 at the Government of South Minahasa District. The purpose of this research is to know and analyze the collection and recording of PBB-P2 in South Minahasa. The type of research used is descriptive qualitative research. The result of the research shows that the PBB-P2 collection in Southeast Minahasa Regency still has obstacles, namely Taxpayer Notification Name (SPPT) which isn’t in accordance with the name of tax object, the existence of double SPPT, the SPPT but the location of the tax object is unknown, the lack of awareness in making the payment of PBB -P2 by taxpayers domiciled outside the region but has a tax object in the region. Recording of PBB-P2 revenue is still the difference between budget realization of PBB-P2. It is recommended that the Regional Finance Board of Southeast Minahasa hold socialization to local governments and local communities regarding the implementation of PBB-P2 collections, so that taxpayers have a concern in the case of PBB-P2 payments on time and active in reporting the object/subject of tax when there are problems encountered.Keywords : Collection, accounting records, PBB-P2

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ANALISIS POTENSI PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI SELURUH KABUPATEN/ KOTA PROVINSI MALUKU UTARA

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v6i2.10495 ◽

2015 ◽

Vol 6 (2) ◽

Author(s):

Riri I.C Lumikis ◽

David P.E. Saerang ◽

Ventje Ilat

Keyword(s):

Central Government ◽

Historical Data ◽

Local Development ◽

Financial Accounting ◽

Tax Revenue ◽

Government Agencies ◽

Local Revenue ◽

Local Taxes ◽

Fiscal Autonomy ◽

The Government

Local Taxes and Levies is one source of local revenue that has a very important role in the implementation of regional development in North Maluku province. Therefore, with the increasing realization of the kind of reception is in the formation of local revenue (PAD), will show an increase in local fiscal autonomy, as well as reduce the dependence of local development funding from the central government finances. The type of data used in this research, Quantitative Data is data in the form of numbers or numbers that can be processed or analyzed using mathematical or statistical calculations. The research was conducted at the Bureau of Financial Accounting Section of North Maluku Province which is one of the government agencies. Based on the results of research based on the evaluation of historical data and projections of potential tax revenue projections District / City of North Maluku in the next year will increase 29% and the revenue potential Retribution District / City of North Maluku in the next year will increase 77%.

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

JEA17: Jurnal Ekonomi Akuntansi ◽

10.30996/jea17.v5i2.4273 ◽

2020 ◽

Vol 5 (2) ◽

pp. 1-12

Author(s):

Andik Achmat Rossid ◽

M. Taufik Hidayat

Keyword(s):

Analytical Method ◽

Central Government ◽

Research Data ◽

Central Bureau ◽

Regional Government ◽

Regional Autonomy ◽

Local Revenue ◽

Target Set ◽

The Government ◽

The City

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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PENGARUH RETRIBUSI DAERAH DAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN DAERAH

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2020.v09.i04.p06 ◽

2020 ◽

Vol 9 (4) ◽

pp. 1338

Author(s):

I Putu Agus Sudarmana ◽

Gede Mertha Sudiartha

Keyword(s):

Regression Analysis ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Local Revenue ◽

Local Taxes ◽

Analysis Technique ◽

Saturated Sample ◽

The Government ◽

Sample Method

The purpose of this study was to analyze the effect of regional levies and regional taxes simultaneously and partially on the value of local revenue in Badung Regency in the period 2008-2018. The sample of this research is Regional Retribution data, Local Tax and Local Revenue data in Badung Regency for the period 2008-2018. The sampling technique used is the saturated sample method, namely the method of determining the sample with the entire population used as research samples. The data analysis technique used in this study is multiple linear regression analysis. The results showed that regional levies, and regional taxes simultaneously or partially had a significant effect on the Original Local Revenues in Badung Regency. These results give the sense that, increasing revenue from taxes and levies will lead to an increase in local revenue that will be received by the government of Badung Regency. Keywords: regional levies, local taxes, PAD

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Disaster management of Malaka district government in flood disaster management

Annals of Management and Organization Research ◽

10.35912/amor.v1i3.334 ◽

2020 ◽

Vol 1 (3) ◽

pp. 171-185

Author(s):

Yulius N. Bria ◽

◽

Nursalam Nursalam ◽

Laurensius P. Sayrani ◽

◽

...

Keyword(s):

Public Administration ◽

Disaster Management ◽

Research Method ◽

Scientific Information ◽

Flood Disaster ◽

Management Research ◽

Best Management ◽

Analysis Technique ◽

District Government ◽

The Government

Purpose: This study aimed to analyze the disaster management of the Malaka Regency Government in flood disaster management. Research methodology: The research method used in this study is a qualitative research method. The informants in this study were elements of the government as well as elements of society consisting of the Flood Victims Community. The analysis technique in this study uses data analysis developed by Miles and Huberman (2014: 10) as follows; (a) data reduction (b) data display and (c) concluding. Finding: The result of this research is that the Malaka Regency Government's disaster management in flood disaster management has implemented the best management even though it is still not optimal. Limitations: This study's limitation is that this study only discusses the disaster management of the Malaka district government in overcoming the floods that occurred there. Contribution: This research becomes scientific information for public administration and disaster management. Keywords: Management, Disaster, Government

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Implementasi Kebijakan Pemerintah Dalam Pengelolaan Sampah di Kabupaten Dili Negara Timor Leste

Jurnal Kelola Jurnal Ilmu Sosial ◽

10.15575/jk.v1i2.3780 ◽

2018 ◽

Vol 1 (2) ◽

pp. 117-130

Author(s):

Dedeng Yusuf Maolani ◽

Deding Ishak

Keyword(s):

Waste Management ◽

General Education ◽

Central Government ◽

Management Program ◽

Community Empowerment ◽

Political Support ◽

Management Policy ◽

Timor Leste ◽

District Government ◽

The Government

Study Design This study is being used in a descriptive method derives Researchers want to describe give elaborate on how the implementation of waste management policy in East Timor Dili District Government of the State, with the face of data collection is done by interview give documentation. This is Reported in Research Vice Regent Regent give Dili, Head 5 (five), Head 4 (empathy) give the Community. Results showed realization give waste management program in Timor Leste Dili State in 2015 in 4 (empathy) District of running properly, Environmental cleanliness program's budget from the central government, namely the Ministry of Internal Affairs of Timor-Leste. Implementation of policy initiatives dominated give more initiative from the Central Government (Top Down). Dili District Government, giving it more community empowerment practicing general education as well as specialized as well as an evaluation of the implementation of the policy of the Government in the implementation of the waste management program. Then, in order to obtain the existence of political support from all elements of society and the social party political.

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PENGARUH KEMANDIRIAN KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI KABUPATEN/KOTA PROVINSI BANTEN

JURNAL EKONOMI DAN KEBIJAKAN PEMBANGUNAN ◽

10.29244/jekp.3.1.8-22 ◽

2018 ◽

Vol 3 (1) ◽

pp. 8-22

Author(s):

Stannia Cahaya Suci ◽

Alla Asmara

Keyword(s):

Economic Growth ◽

Panel Data ◽

Key Words ◽

Central Government ◽

Fiscal Decentralization ◽

Regional Finance ◽

Local Revenue ◽

Negative Effect ◽

Positive Effect ◽

Descriptive Method

Fiscal decentralization aims to improve regional finance independency and reduce the fiscal dependency of central government. However, in practice, there are many areas that still rely on the assistance central finance for their regional development. This research aims to discuss the development of regional finance independency and analyze the influence of regional finance independency on economic growth in Banten Province. This research uses descriptive method and panel data on 6 (six) regencies and cities in Banten Province at 2001-2011. The results showed the significantly positive effect of regional finance independency on economic growth and significantly negative effect of balance fund’s ratio on economic growth. Key words: local revenue, economic growth, panel data

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PENGARUH KEMANDIRIAN KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI KABUPATEN/KOTA PROVINSI BANTEN

JURNAL EKONOMI DAN KEBIJAKAN PEMBANGUNAN ◽

10.29244/jekp.3.1.2014.8-22 ◽

2018 ◽

Vol 3 (1) ◽

pp. 8-22

Author(s):

Stannia Cahaya Suci ◽

Alla Asmara

Keyword(s):

Economic Growth ◽

Panel Data ◽

Key Words ◽

Central Government ◽

Fiscal Decentralization ◽

Regional Finance ◽

Local Revenue ◽

Negative Effect ◽

Positive Effect ◽

Descriptive Method

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Adakah Pengaruh Pertumbuhan Ekonomi terhadap Pendapatan Asli Daerah?

Jurnal Ilmu Ekonomi dan Pembangunan ◽

10.20961/jiep.v16i2.2312 ◽

2017 ◽

Vol 16 (2) ◽

Author(s):

Faishal Fadli

Keyword(s):

Economic Growth ◽

Gross Domestic Product ◽

Regional Development ◽

Local Governments ◽

Central Government ◽

Domestic Product ◽

Local Revenue ◽

Economic Progress ◽

Regional Budget ◽

The Government

The implementation of regional autonomy resulted in each region to be able to manage their finances independently. This is one way the central government to remove the dependency of local governments to the central government. Thus requiring local governments to explore the sources of local revenue in order to finance regional development. In an effort to increase local revenues derived from the PAD is determined by economic factors or economic potential which has the prospect to be developed for each area. While the economic progress of a region heavily dependent on the development efforts undertaken by the government in providing public facilities to support economic activity. so it needs to be studied further economic growth in East Java, which increased from year to year, is also accompanied by an increase in revenue (PAD) as one source of income in financing regional development. The result indicates the role of the revenue (PAD) in the Regional Budget (APBD) of East Java Province indicates that there is still very small, with an average of 15.47% of the total revenue budget. This means that the level of dependence of local governments on the central government is still high. Although the results of regional revenue projections indicate that component has been great in their contribution of the reception area, which amounted to 69.52%. Using the ordinary least squre method, the result of regression correlation are insignificant. This means that the regional gross domestic product does not have an effect on revenue of East Java Province. If an increase or decrease in regional gross domestic product will not increase or decrease revenue amount. This means that there is no significant relationship between economic growths towards the reception of the revenue. Keywords: economic growth, revenues (PAD), Regional Budget (APBD), Gross Domestic Product (GDP).

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The Analysis of Organizational Capacity Factors in Government Division of Regional Secretariat as A Determinant of Government Performance at Batang Regency

Iapa Proceedings Conference ◽

10.30589/proceedings.2020.399 ◽

2020 ◽

pp. 80

Author(s):

Listyaningsih Dewi Pamungkas ◽

Kismartini Kismartini ◽

Retno Sunu Astuti

Keyword(s):

Human Resources ◽

Process Management ◽

Central Government ◽

Organizational Capacity ◽

Regional Government ◽

Government Administration ◽

Central Java ◽

Management Leadership ◽

Qualitative Descriptive ◽

The Government

As the leader of the implementation of governmental affairs which become the authority of regional government, based on the mandate of Law Number 23 Year 2014 on Regional Government, the Head of regional government is obliged to prepare Regional Government Administration Report (RGAR) which by the central government will be used as material for evaluation and guidance to implement the administration of regional government. Batang Regency is the only Regency which for the last respective three years (2016, 2017 and 2018) has been in the 5th rank (the lowest five) in Central Java. The results of this evaluation are used as material for the Ministry of Finance in determining the Regional Incentive Fund and for the Ministry of Home Affairs in approving additional income for state civil apparatus. However, Batang Regency has not yet optimized its reporting system and Evaluation of Regional Government Administration Performance. Due to this unoptimal evaluation results on the implementation of regional Government, organizational capacity and the evaluation of the Governmental Division at Batang Regency regional Secretariat as the division who conducted the report preparation activities became the focus of this research. Qualitative descriptive method was used to describe all the symptoms / conditions which exist during the research. Moreover, the analysis was carried out through data reduction, display data and conclusion drawing / verification. Based on the results of this research, it can be concluded that the Organizational Capacity of the Government division of the Regional Secretariat of Batang Regency which involves some resources (human resources, infrastructure, technology and financial resources) and management (leadership, program and process management as well as cooperation and relationships among organizations) needs to be improved, such as conducting job analysis, increasing the quantity and quality of human resources, making more detail activities planning and budgeting as well as defending them during budget discussions, making Terms of Reference and improving effective communication skills.

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