scholarly journals Analysis of Local Government Strategies in Capacity Building for Regional Financial, Asset, and Revenue Management Bodies in Baubau City, Indonesia

2021 ◽  
Vol 2 (1) ◽  
pp. 161-173
Author(s):  
Herman Lawealai ◽  
Nastia ◽  
Hastuti
Keyword(s):  
Local Government ◽  
Revenue Management ◽  
Capacity Building ◽  
Financial Management ◽  
Swot Analysis ◽  
Organizational Capacity ◽  
External Factors ◽  
Financial Asset ◽  
Alternative Strategies ◽  
Management Agency

This study aims to analyze strategies for increasing the capacity of the Regional Financial, Asset, and Revenue Management Bodies in the City of Baubau. Clarity regarding where the local government is as a developed institution. The district/city policy strategy as a region and institution has not been formulated in a clear and clear manner. Even though the government has clearly been given the authority to formulate a strategy for the creation of a strategic public service policy to the public. This research study uses a SWOT analysis technique with a qualitative approach, which consists of Strengths, Weaknesses, Opportunities, and Threats. SWOT analysis aims to maximize strengths and opportunities but can minimize weaknesses and threats.By evaluating internal factors including the strength of the Baubau City Finance, Asset, and Regional Revenue Management Agency in increasing organizational capacity; Weaknesses, namely all factors that are not beneficial or detrimental to the Regional Financial, Asset and Income Management Agency of Baubau City. Meanwhile, evaluation of external factors includes opportunities, namely all the opportunities that exist as government policies, applicable regulations or national or global economic conditions which are considered to provide opportunities for capacity building to grow and develop in the future; Threats, namely things that can cause losses to the capacity building of the Baubau City Financial Management Agency, Asset, and Regional Revenue. The results of this study indicate that there are 4 alternative strategies obtained from compiling a SWOT matrix derived from the identification of internal and external factors in order to improve the service performance of the Financial Management Agency, Asset and Regional Income of Baubau City. The alternative strategies are the Strength-Opportunity (S-O) Strategy, the Weakness-Opportunity (W-O) Strategy, the Strength-Threat (ST) Strategy, and the Weakness-Threat (WT) Strategy.

scholarly journals Efektivitas Pemungutan Pajak Restoran dalam Meningkatkan Penerimaan Pendapatan Asli Daerah Kota Baubau

2021 ◽  
Vol 10 (1) ◽  
pp. 85-94
Author(s):  
Mahyudin Mahyudin ◽  
Nastia Nastia ◽  
L.M. Azhar Sa'ban
Keyword(s):  
Financial Management ◽  
External Factors ◽  
Tax Revenue ◽  
Financial Asset ◽  
Tax Collection ◽  
Internal Factors ◽  
Management Agency ◽  
Local Revenue ◽  
Mixed Approach

Abstract. That there are several factors that become obstacles in implementing restaurant tax collection. These factors are internal factors and external factors. This research uses a mixed approach between quantitative and qualitative. The results of this research are 1) The development of total Baubau City restaurant tax revenue in the 2017-2020 period was in 2017 which was 1.50 and decreased in 2018 which was 1.18. In 2019, there was an increase of 1.41. Based on the effectiveness criteria used, it shows that the restaurant tax revenue in Baubau City is classified as effective, 2) The restaurant tax contribution to local revenue is quite small. This can be seen that starting in 2017 the contribution was 0.03%, the contribution of restaurant tax to PAD increased in 2018 by 0.05% but then the contribution of restaurant tax to PAD in 2019 decreased again by 0.04%, 3) Factors that hinder the effectiveness of restaurant tax revenue are Internal Factors, namely factors from within the Financial Management Agency, Regional Assets and Revenue itself and external factors that come from outside the Regional Financial, Asset and Income Management Agency.Keywords: Effectiveness, Restaurant Tax, Local RevenueAbstrak. Bahwa terdapat beberapa faktor yang menjadi kendala dalam pelaksanaan pemungutan pajak restoran. Faktor tersebut adalah faktor internal dan faktor eksternal. Penelitian ini menggunakan dalam pendekatan campuran antara kuantitatif dan kualitatif. Hasil dpenelitian ini adalah 1) Perkembangan dari total penerimaan pajak restoran Kota Baubau dalam kurun waktu 2017-2020 adalah pada tahun 2017 yaitu sebesar 1,50 dan mengalami penurunan pada tahun 2018 yaitu sebesar 1,18. Pada tahun 2019 mengalami peningkatan sebesar 1,41. Berdasarkan kriteria efektivitas yang digunakan, menunjukkan bahwa penerimaan pajak restoran Kota Baubau tergolong efektif, 2) Kontribusi pajak restoran terhadap pendapatan asli daerah termasuk cukup kecil. Hal ini dapat dilihat mulai tahun 2017 kontribusinya sebesar 0,03%, kontribusi pajak restoran terhadap PAD mengalami kenaikan pada tahun 2018 sebesar 0,05% tetapi kemudian kontribusi pajak restoran terhadap PAD pada tahun 2019 mengalami penurunan lagi sebesar 0,04%, 3) Faktor-faktor yang menghambat efektivitas penerimaan pajak restoran adalah Faktor Internal yaitu faktor dari dalam Badan Pengelolaan Keuangan, Aset dan  Pendapatan Daerah itu sendiri dan Faktor eksternal yaitu berasal dari luar Badan Pengelolaan Keuangan, Aset dan  Pendapatan Daerah.Kata Kunci: Efektivitas, Pajak Restoran, Pendapatan Asli Daerah

scholarly journals Assessment of Selected Municipalities’ Performance of Citizen-Centric Investment Planning, and Support for Youth Programming in Kosovo

SEEU Review ◽  
2021 ◽  
Vol 16 (2) ◽  
pp. 87-103
Author(s):  
Florentina Hajdari-Hajra ◽  
Artan Binaku
Keyword(s):  
Local Government ◽  
Capacity Building ◽  
Performance Management ◽  
Financial Management ◽  
Municipal Services ◽  
Youth Services ◽  
Investment Planning ◽  
Government Administration ◽  
Provision Of Services ◽  
Performance Report

Abstract This paper aims to assess selected municipalities’ performance of citizen-centric investment planning, governance and transparency, financial management, and support for youth programming in Kosovo. In completing this assessment, the Municipal Performance Management System of the Ministry of Local Government Administration (MLGA) in Kosovo was utilized. Selected municipalities are based on the Municipal Performance Report of 2019. Eight from Albanian majority municipalities in the top ranking, and two municipalities with higher scores from minority municipalities. The paper aims to highlight three critical local government issues in ten selected municipalities: 1) The way of governing municipalities assessed according to the applicable legislation and 2) The provision of services in terms of quantity and quality, when possible and 3) Youth-oriented capacity building for municipal staff for better youth services (Ministry of Local Government Administration, 2019). The paper will produce findings on capacity building needs and support needed on youth and citizen-centric investment and capacity building needs. A non-exhaustive list of needed capacities is produced, while the findings from the evaluation will be used to develop a capacity-building manual for municipal staff on youth-oriented municipal services.

scholarly journals Kajian Pengembangan Ekowisata Salang Pangeran Di Kawasan Taman Nasional Gunung Leuser

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Syamsul Arifin ◽  
Budi Utomo
Keyword(s):  
National Park ◽  
Swot Analysis ◽  
External Factors ◽  
Tourist Attraction ◽  
Clean Water ◽  
Field Observations ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Alternative Strategies ◽  
Internal And External Factors

Development of ecotourism is one way to preserve the forest and also for the welfare of the surrounding community. Salang Pangeran ecotourism in Timbang Lawan village is part of the buffer of Gunung Leuser National Park. Since 2014, people of Timbang Lawan village have opened the Salang Pangeran ecotourism for public. Tourists who visit the ecotourism increase significantly. The purpose of this study is to determine the value of potential objects and natural attractions, internal and external factors that affect the development of Salang Pangeran ecotourism and its development strategies. Methods of data collection by conducting literature studies, field observations, interviews with communities and stakeholders and conducting Focus Group Discussions (FGDs). Data analysis on the potential of Objects and Natural Tourist Attraction (ODTWA) described descriptively and it processed by using Guidance Analysis of the Operational Area-Objects and Natural Tourist Attraction (ADO-ODTWA) and SWOT analysis to formulate strategic alternatives. The results of ODTWA analysis in the Salang Pangeran ecotourism area for each criterias are known for attractiveness value is 1260 points (high), accessibility, 725 points (medium), condition of socio-economic environment, 425 points (medium), accommodation, 180 points (high), insfrastructure and supporting facilities, 300 points (high) and availability of clean water, 900 points (high). There are 9 alternative strategies for the Salang Pangeran ecotourism development plan

scholarly journals Examining Auditing as an Essential Element of Financial Management and Good Governance in Local Government

2014 ◽  
Vol 2 (2) ◽  
pp. 82
Author(s):  
Sindisile Maclean
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Good Governance ◽  
Essential Element ◽  
External Factors ◽  
Financial Strategy ◽  
Internal Factors ◽  
Accounting Systems ◽  
Key Issues

The purpose of the article is to address issues of auditing in the context of financial management as a contribution to good governance. Generally, not all local governments have effective and operational audit units and committees. As a result, auditing is not used as an essential element of good governance and this leads to bad audit outcomes like disclaimers and adverse opinions. The bad audit outcomes in local government have motivated the researcher to conduct the study on auditing. There are internal factors within the municipalities as well as external factors that are of interest and directed the researcher to have desire and commitment to make a contribution in this particular field of research. The key issues, amongst others, are principles of financial management, financial strategy, auditing functions such as forensic auditing, fraud auditing, forensic accounting and detection of fraud, including accounting systems and auditor’s role. This article will also attempt to reinforce existing theories and add value to local government financial discourse and good governance.

scholarly journals Grey strategies interaction model

2018 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shervin Zakeri ◽  
Yingjie Yang ◽  
Melika Hashemi
Keyword(s):  
Decision Making ◽  
Swot Analysis ◽  
Selection Process ◽  
Multiple Criteria Decision Making ◽  
Interaction Model ◽  
External Factors ◽  
Mathematical Framework ◽  
Alternative Strategies ◽  
Content Type ◽  
Internal And External Factors

PurposeThe purpose of this paper is to implement the strategies selection process in a proposed formulated mathematical framework to prioritize selected strategies with the interaction of other groups of strategies, known as the strategies interaction model (SIM).Design/methodology/approachSWOT analysis is a popular useful strategic planning tool, which analyzes organizations internal and external factors. The traditional SWOT procedure lists internal and external factors and derives four groups of strategies based on the organization’s strategic position. SWOT is easy to use as a business analyzing tool, while it is not competent enough for strategic formulation. With the emergence of the economy’s vicissitudes, undulations in the markets and multiple changes, and various variables in the industrial competitive environment, selection of the organization strategies confront uncertainty in decision making. The SIM framework presents a solution to select alternative strategies for organizations in unpredictable situations.FindingsThe findings show that SIM is a reliable approach to evaluate, select and rank organization’ strategies. SIM proposes alternative strategies due to the uncertainty of the organization’ environment with respect to the four strategic positions. The SIM’ proposed ranking process is in accordance with the highest impact of each strategy on each other. Furthermore, it possesses advantages of AHP, ANP and other applied multiple criteria decision-making (MCDM) techniques in SWOT analysis.Practical implicationsIn this paper SIM is applied within a dairy company located in the north of Iran.Originality/valueSIM has the advantages of the classic SWOT and fills the gaps of MCDM methods application in the SWOT analysis. Moreover, it provides a formulated algorithm for the organizations to face the uncertainty of the environment. SIM philosophy can be widely used in the decision and managerial implications.

scholarly journals Evaluasi pelaksanaan sistem dan prosedur penerimaan kas pada Badan Pengelola Pajak dan Restribusi Daerah Kabupaten Minahasa Selatan

2019 ◽  
Vol 1 (2) ◽  
pp. 112
Author(s):  
Marshela Pinly Kapoh ◽  
Herman Karamoy ◽  
Harijanto Sabijono
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Government Agencies ◽  
New Paradigm ◽  
Autonomous Region ◽  
Management Agency ◽  
Local Revenue ◽  
Tax Levies ◽  
Constitutional System

One of which can be used as a source of local revenue is cash receipts in government agencies such as offices, other government agencies. As an autonomous region, a new paradigm has emerged in the Indonesian constitutional system which has implications for the implementarion of local government. The purpose of this study was to evaluate the implementation of the system and procedure for cash receipts at the regional tax and levies management agency in the Minahasa Regency. Based on the results of research that the implementation of system and procedures for cash receipts in the Agency for the management of tax and levies in the southern Minahasa regency is in accordance with Permendagri 59 of 2007. System and procedures for local tax and levies include registration, verification, printing, signing of tax invoice, stipulation, issuance, depositing, recording, and filling of tax documents to taxplayes or tax levies. Based on research in the field that the system and procedures for regional financial management contained in Permendagri 59 of 2007, especially in the southern Minahasa regency tax and levies management agency, have been carried out well, it is clear that overall the procedures for receiving cash from authorized officials. In accordance with the result of the study, it can be concluded several things including: the system and procedures for cash receipts blank letter of deposit (BLD) is one ot the very important documents udes in recording cash receipts at the local tax and levies management body in South Minahasa Regency.

scholarly journals Strategi Pemasaran Produk Sosis Siap Makan (Studi Kasus: PT Primafood Internasional )

2018 ◽  
Vol 13 (1) ◽  
pp. 29
Author(s):  
Mohamad Emir Wibowo ◽  
Arief Daryanto ◽  
Amzul Rifin
Keyword(s):  
Marketing Strategy ◽  
Product Differentiation ◽  
Fast Food ◽  
Swot Analysis ◽  
Food Products ◽  
External Factors ◽  
Internal Factors ◽  
Alternative Strategies ◽  
Internal And External Factors ◽  
Main Strategy

Problems faced by fast food products in the form of sausage from PT Primafood International with the brand Champ is lost competitor with competitors and sales tend to fluctuate throughout the year. This study was conducted with the objectives formulated from the description of the background. This research aims to 1) Identify internal and external factors of the company in marketing ready-to-eat sausage products, 2) Formulate strategies that can be done by companies to improve the marketing of ready-to-eat sausage on the market regarding products, prices, promotion and distribution. 3) Recommend the best strategy from various alternative strategies that can be formulated The method of analysis used is SWOT analysis. The result of this research is the formulation of alternative marketing strategy obtained by external and internal factors is to cooperate with partner, product differentiation, joint promotion with Charoen Pokphand group, and educative promotion. Based on the SWOT-ANP results, it is found that educational promotion is the priority of the main strategy recommended.

Business Development Strategy on Laundry Cleaning Shoes in Bogor City (Case Study: Step'nShu Shoes Treatment)

2021 ◽  
Vol 8 (4) ◽  
pp. 278-292
Author(s):  
Galih Arcadia ◽  
Netti Tinaprilla ◽  
Arief Safari
Keyword(s):  
Development Strategy ◽  
Swot Analysis ◽  
Service Industry ◽  
Sampling Technique ◽  
External Factors ◽  
Success Factor ◽  
Analysis Tool ◽  
Strategy Formulation ◽  
Alternative Strategies ◽  
Internal And External Factors

The shoe laundry business is one type of MSMEs in the fashion sector which is included in the creative service industry. The demand for the shoe laundry business is increasing, especially for students, workers as well as busy housewives. Shoe laundry services are an alternative to save time and energy. To be able to maintain existence in achieving the goals of a business unit, a development strategy needs to be done. This study aims to identify internal and external factors, analyze the factors that influence the Step'nShu laundry development strategy and determine the formulation of a development strategy. The sampling technique was using purposive sampling method. The number of respondents was 5 respondents who are owners, employees, fashion experts. The research was conducted using the key success factor analysis tool, IFE, EFE to analyze internal and external factors of the Step'nShu Laundry Shoes, IE matrix to see where Step'nShu's position, SWOT to map alternative strategies and QSPM to formulate strategic priorities. Based on the research results, The strategy formulation results from the SWOT analysis resulted in eight alternative strategies, namely utilizing social media and education about shoe laundry, clarifying the positioning of the Step'nShu Laundry Shoes, more active and consistent promotion, better employee recruitment, studying competition with similar services, holding events regarding socialization of shoe hygiene, using the latest shoe washing technology tools and planning to open new branches. The QSPM analysis produces the main priority strategy, namely promotions that are carried out more actively and consistently. Keywords: development strategy, EFE, IFE, SWOT, QSPM.

scholarly journals STRATEGI PENGEMBANGAN INDUSTRI PATIN DI PROVINSI JAMBI

2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Putinur Putinur ◽  
Randi B.S Salampessy ◽  
Achmad Poernomo
Keyword(s):  
Analytical Hierarchy Process ◽  
Swot Analysis ◽  
Raw Materials ◽  
External Factors ◽  
Government Support ◽  
Alternative Strategies ◽  
Policy Makers ◽  
The Government ◽  
Internal And External Factors ◽  
Hierarchy Process

Penelitian ini bertujuan untuk mengidentifikasi faktor internal dan eksternal yang mempengaruhi pengembangan industri patin dan menentukan strategi prioritas untuk pengembangan industri patin diProvinsi Jambi. Penelitian dilaksanakan pada Bulan November 2018 hingga April 2019 bertempat di Provinsi Jambi (studi kasus di Kabupaten  Muaro Jambi), dilakukan dengan metode SWOT (Strengths Weaknesses Opportunities and Threats) dan AHP (Analytical Hierarchy Process). Teknik pengumpulan data meliputi survei, observasi dan wawancara. Cakupan dalam penelitian ini mulai dari sektor budi daya, sektor pengolahan hingga pemasaran. Responden dalam penelitian ini adalah pelaku usaha, pembuat kebijakan (pemerintah daerah dan pusat), serta pakar (akademisi dan peneliti). Hasil identifikasi menunjukkan bahwa faktor internal dan eksternal yang mempengaruhi pengembangan industri patin pada aspek budi daya diantaranya status kepemilikan lahan, ketersediaan modal, tersedianya tenaga penyuluh perikanan, tingginya  minat usaha, akses pemasaran, dukungan dan kebijakan dari pemerintah, dan kontinuitas bahan baku pakan. Pada aspek pengolahan, faktor yang mempengaruhi diantaranya lokasi unit pengolahan, ketersediaan bahan baku, tenaga kerja, akses pemasaran, dukungan pemerintah, serta persaingan. Analisis SWOT menghasilkan 8 alternatif strategi untuk budi daya dan 6 alternatif strategi di sektor pengolahan. Berdasarkan hasil analisis AHP, prioritas utama dalam pengembangan patin di Provinsi Jambi adalah meningkatkan pendampingan dan pembinaan kepada pembudi daya (sektor budi daya) dan mengembangkan usaha, diversifikasi dan inovasi produk (sektor pengolahan).Title: Strategies for Pangasius Industry Development in Jambi ProvinceThe aims of this research were to identify internal and external factors and to formulate the alternative strategies in developing the pangasius industry, in Jambi Province. This research was held in November 2018 until April 2019 in Jambi Province (case study in Muaro Jambi district), applied SWOT (Strengths Weaknesses Opportunities and Threats) and AHP (Analytical Hierarchy Process) methods, while the data were obtained through survey, observation and interviews, covering aquaculture, processing and marketing sectors. Respondents in this research were businessmen, policy makers (local and centralgovernments), and experts (academics and researchers). The results indicate that internal and external factors that influence the development of the pangasius industry in the aquaculture were land ownership,capital availability, availability of fisheries extension workers, high business interest, marketing access, support and policy from the government, and continuity of feed raw materials. Whereas in the processing include the location of processing units, the availability of raw materials, labor, marketing access, government support, and competition. SWOT analysis resulted in 8 alternative strategies for the aquaculture sector and 6 alternative strategies for processing sector. Based on AHP analysis, the main priorities for  the development of pangasius industry in Jambi Province were to strengthen assistance and guidance for farmers (aquaculture sector) and business development, diversification and product innovation (processing sector).

scholarly journals Analisis Strategi Pemasaran Ekowisata Green Hill Park Taman Wisata Alam Cimanggu Kabupaten Bandung – Jawa Barat

2017 ◽  
Vol 7 (2) ◽  
pp. 124
Author(s):  
Yuli Astutik ◽  
Mukhamad Najib
Keyword(s):  
Community Participation ◽  
Swot Analysis ◽  
Marketing Strategies ◽  
External Factors ◽  
High Potential ◽  
Influential Factor ◽  
Alternative Strategies ◽  
Nature Tourism ◽  
Internal And External Factors ◽  
Tourism Services

Indonesia has a high potential for nature tourism refer to the increasing number of tourist visited. Green Hill Park is a tourism area at TWA Cimanggu, Bandung District, West Java. The aim of this study is to identify the internal and external factors, analyze the application of ecotourism principles, as well as analyze and arrange ecotourism marketing strategies at Green Hill Park TWA Cimanggu. Principles of ecotourism has become the cornerstone of tourism activities implementation in Green Hill Park, but has not been applied properly because of the unstable management. Based on the results of IFE and EFE, Green Hill Park was in a strong enough position. Based on the IE matrix, Green Hill Park was located on the second cell, grown and built. Based on the SWOT analysis, six alternative strategies were obtained. Based on the analysis of AHP, the most influential factor is community participation, factors that play the biggest role are managers, objective that most needed to be achieved was to increase tourism services by using the priority alternative strategies which is involving the community in the tourism program.

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