ANALISIS PERBANDINGAN KINERJA BELANJA KABUPATEN MINAHASA DAN KOTA TOMOHON

2021 ◽  
pp. 78-87
Author(s):  
Novita A. Saleh Kusnan Paputungan ◽  
Freddy Semuel Kawatu ◽  
Nikolas Fajar Wuryaningrat
Keyword(s):  
Revenue Management ◽  
Government Spending ◽  
Secondary Data ◽  
The Other ◽  
Average Level ◽  
Fiscal Year ◽  
Municipal Governments ◽  
Design Efficiency ◽  
Performance Technique ◽  
Regional Budget

Penelitian ini bertujuan untuk menganalisis dan membandingkan kinerja belanja pada pemerintah Kabupaten Minahasa dan Kota Tomohon. Bentuk riset ini ialah deskriptif kualitatif. Data yang dibutuhkan adalah data sekunder pada Anggaran Pendapatan dan belanja Kabupaten Minahasa dan kota Tomohon pada tahun 2017-2019. teknik rasio kinerja belanja pemerintah ialah rasio efektivitas, dan efisiensi. Untuk hasil riset berlandaskan Laporan Realisasi anggaran di BPKAD Kabupaten Minahasa dan Kota Tomohon, secara keseluruhan rata-rata tingkat efektifitas laporan realisasi anggaran di BPKAD Kabupaten Minahasa dan Kota Tomohon kurun waktu periode anggaran 2017 hingga tahun 2019 pada tingkat 80%-90% yaitu efektif. Sedangkan secara keseluruhan rata-rata tingkat efisiensi rancangan keuangan di Badan Pengelolaan Keuangan dan Pendapatan Daerah selama tahun anggaran 2017 sampai pada tahun 2019 rata-rata berada pada tingkat >100%, ini menunjukkan bahwa tingkat efisiensi rancangan keuangan kurang efisien. Sebaliknya Pemerintah Kabupaten Minahasa dan Kota Tomohon lebih mengoptimalkan pendapataan/pemasukan dalam menerapkan proyek dan program yang terkait dengan rancangan keuangan dan melakukan skala prioritas dalam penentuan anggaran pembelanjaan didaerah agar sesuai dengan harapan dan tujuan dalam realisasi anggaran daerah.   Kata Kunci: efektifitas, efisiensi, laporan realisasi anggaran   Abstract   This study aims to analyze and compare the spending performance of the Minahasa district and Tomohon district governments. The form of this research is descriptive qualitative. The data needed is secondary data in the Revenue and Expenditure Budget of Minahasa Regency and Tomohon City in 2017-2019. The performance technique for government spending is the ratio of effictiveness and efficiency. For research results based on the budget realization report at BPKAD Minahasa Regency and Tomohon City, the overall average level of effectiveness of the report is at the level of 80%-90%, which is considered effective. Whereas overall the average level of financial design efficiency in the Regional Financial and Revenue Management Agency during the 2017 to 2019 fiscal year is on average 100%, this indicates that the level of efficiency of the financial design is lower. On the other hand, the Minahasa District and Tomohon Municipal Governments further optimizes revenue / income in implementing projects and programs related to financial design and carry out priority scales in determining regional expenditure budgets to match expectations and objectives in the regional budget realization.   Keywords: effectiveness, efficiency, budget realization reports.

Identity Politics' Issue In Indonesia Presidential Election 2019

2019 ◽  
Vol 1 (5) ◽  
Author(s):  
Ida Susilowati ◽  
Zahrotunnimah Zahrotunnimah ◽  
Nur Rohim Yunus
Keyword(s):  
Identity Politics ◽  
Presidential Election ◽  
Political Identity ◽  
Secondary Data ◽  
The Other ◽  
The Political ◽  
Political Campaign ◽  
Communist Ideology ◽  
Presidential Election Campaign ◽  
Research Analysis

AbstractPresidential Election in 2019 has become the most interesting executive election throughout Indonesia's political history. People likely separated, either Jokowi’s or Prabowo’s stronghold. Then it can be assumed, when someone, not a Jokowi’s stronghold he or she certainly within Prabowo’s stronghold. The issue that was brought up in the presidential election campaign, sensitively related to religion, communist ideology, China’s employer, and any other issues. On the other side, politics identity also enlivened the presidential election’s campaign in 2019. Normative Yuridis method used in this research, which was supported by primary and secondary data sourced from either literature and social phenomenon sources as well. The research analysis concluded that political identity has become a part of the political campaign in Indonesia as well as in other countries. The differences came as the inevitability that should not be avoided but should be faced wisely. Finally, it must be distinguished between political identity with the politicization of identity clearly.Keywords. Identity Politics, 2019 Presidential Election

DETERMINAN INFLASI DI INDONESIA PERIODE 1980-2015

2016 ◽  
Vol 21 (1) ◽  
pp. 1-7
Author(s):  
Risna Risna
Keyword(s):  
Interest Rate ◽  
Interest Rates ◽  
Money Supply ◽  
Government Spending ◽  
Positive Impact ◽  
Secondary Data ◽  
Quantitative Approach ◽  
State Spending ◽  
Factors Affecting ◽  
The Interest Rate

This study aims to determine the effect of government spending, the money supply, the interest rate of Bank Indonesia against inflation.This study uses secondary data. Secondary data were obtained directly from the Central Bureau of Statistics and Bank Indonesia. It can be said that there are factors affecting inflationas government spending, money supply, and interest rates BI. The reseach uses a quantitative approach to methods of e-views in the data. The results of analysis of three variables show that state spending significantand positive impact on inflationin Indonesia, the money supply significantand negative to inflationin Indonesia, BI rate a significantand positive impact on inflation in Indonesia

“A Study on the Influence of Rewards on Job Satisfaction With Special Reference to Education Industry in Oman”

2019 ◽  
Vol 118 (1) ◽  
pp. 114-124
Author(s):  
Mrs Nithya Sambamoorthy ◽  
Mr Subhash Kodiyil Raman ◽  
Mr Bhraguram Thayyil
Keyword(s):  
Job Satisfaction ◽  
Special Reference ◽  
Secondary Data ◽  
The Other ◽  
Primary Data ◽  
Other Hand ◽  
Education Industry ◽  
College Of Technology ◽  
Main Factors ◽  
Structured Questionnaire

This research is an examination and a study on the influence of rewards on job satisfaction of lecturers at Shinas College of Technology (ShCT). In academic industry, rewards are one of the factors that affecting job satisfaction of the employees and this will lead to affect their performance in their jobs. So, when rewards are more the job satisfaction will be high and when rewards are less the job satisfaction will be less. On the other hand, the age will not affect the job satisfaction. Previous research reveals that Job satisfaction is very important to success the industry and the rewards are the main factors which affect job satisfaction. The main purpose of this study is to know the influence of rewards in job satisfaction among the lecturers in ShCT. Moreover, this research attempts to identify how much rewards affect the job satisfaction in ShCT.  For this study used two types of data which are: primary data and secondary data. The sources of primary data is the response from lecturers at ShCT. It is collected through structured questionnaire and distributed such to 60 respondents. Secondary data, collected from internet, books, journals, articles etc.

STRATEGI MAKSIMALISASI ANGGARAN BELANJA PADA BALAI PENELITIAN DAN PENGEMBANGAN LINGKUNGAN HIDUP DAN KEHUTANAN MANOKWARI

2016 ◽  
Vol 8 (2) ◽  
Author(s):  
Arif Hasan ◽  
Dedi Budiman Hakim ◽  
Irdika Mansur
Keyword(s):  
Decision Making ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Fiscal Year ◽  
The Third ◽  
Swot Matrix ◽  
Three Stages ◽  
Using Data

This study aims to analyze causes of the low uptake of the budget and formulate a strategy of maximizing the absorption of expenditure on Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari. Respondents involved are 20 people that consist of: treasury officials and holder output of activity. The data used were secondary data in the form of reports on budget realization (LRA) quarter I, II, III and IV of the fiscal year 2011 to 2015, and the primary data were in the form of interviews with the help of a questionnaire. While the analysis of the data used was descriptive analysis using data tabulation, and the analysis of the three stages strategy of the decision making used IFE and EFE matrix, SWOT matrix and QSPM matrix.The results showed that there are 19 factors causing low of budget absorption until the end of the third quarter, and there were 10 drafts of policy as a strategy for maximizing the absorption of the budget on Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari.ABSTRAKPenelitian ini bertujuan untuk menganalisis penyebab rendahnya penyerapan anggaran belanja dan merumuskan strategi maksimalisasi penyerapan anggaran belanja pada Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari. Responden yang terlibat adalah 20 orang yaitu pejabat perbendaharaan dan pemegang output kegiatan. Data yang digunakan adalah data sekunder berupa laporan realisasi anggaran (LRA) triwulan I, II, III dan IV tahun anggaran 2011 sampai 2015, dan data primer berupa wawancara dengan bantuan kuesioner. Sedangkan analisis data yang digunakan adalah analisis deskriptif menggunakan analisis tabulasi, dan analisis analisis strategi tiga tahap pengambilan keputusan menggunakan matriks IFE dan EFE, matriks SWOT dan matriks QSPM. Hasil penelitian menunjukkan bahwa terdapat 19 faktor penyebab rendahnya penyerapan anggaran belanja sampai akhir triwulan III, dan terdapat 10 rancangan kebijakan sebagai strategi maksimalisasi penyerapan anggaran belanja di Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari.

scholarly journals Mobilising internally generated funds to finance development projects in Ghana’s Northern Region

2016 ◽  
pp. 147-160
Author(s):  
Felix Puopiel ◽  
Musah Chimsi
Keyword(s):  
Secondary Data ◽  
Sampling Technique ◽  
Poor Performance ◽  
Northern Region ◽  
Fiscal Year ◽  
Development Projects ◽  
Business Taxes ◽  
Multi Stage ◽  
Finance Development ◽  
Security Checkpoints

This paper assesses the effectiveness of Metropolitan, Municipal and District Assemblies (MMDAs) in Ghana’s Northern Region in mobilising internally generated funds (IGF) to finance development projects. The study gathered both primary and secondary data from three MMDAs: Tamale Metropolitan Assembly, Yendi Municipal Assembly and Saboba District Assembly. It employed a multi-stage sampling technique of questionnaires, interviews, focus groups and key informant interviews to collect data from respondents and obtain a snapshot of their situation in the 2013 fiscal year. It established that fines, property rates, licences, annual rates, investment income, permits, sales of tender documents, and business taxes were potential sources of revenue for the assemblies. Also, the study identified a range of strategies employed by assemblies to raise revenue: engagement of revenue collectors, use of a mobile revenue taskforce, registration of businesses, visits to markets and business centres, commission payments for revenue collectors, security checkpoints, incentivisation of revenue collectors, establishment of revenue collection points, and rotation of revenue collectors. Nevertheless, the study found that the MMDAs studied could not meet their IGF revenue targets for the 2013 fiscal year, with all three falling below 50%. This poor performance was attributed to: inadequate logistics to support effective IGF mobilisation; under-declaring of revenues; not enough revenue collectors; poor supervision and monitoring; poor compliance by ratepayers; corruption; political interference; inadequate knowledge and skills among revenue collectors; poor service delivery by the assemblies; ineffective collaboration; and lack of revenue data. 

scholarly journals Analysis of the Effectiveness of E-Government in the Federal Government of Nigeria

2018 ◽  
Vol 8 (3) ◽  
pp. 75
Author(s):  
Robert A. Dibie ◽  
Maryam O. Quadri
Keyword(s):  
Social Media ◽  
Federal Government ◽  
Negative Correlation ◽  
Secondary Data ◽  
The Other ◽  
Government Relations ◽  
Professional Journals ◽  
Governance Practices ◽  
Government Websites ◽  
The Government

This paper examines the nature, impact, effectiveness and barriers of e-government in the Federal Government of Nigeria. It also explores the extent to which e-government has facilitated a better relationship between citizens and the federal government of Nigeria. It argues that the utilization of technologies such as internet, email, websites, and social media have yet to effectively connect citizens, and the government. As a result, the federal government of Nigeria has not fully adopted the new e-government approaches to improve its services. The paper uses data derived from questionnaire survey administered to 3,000 Nigerian citizens including federal government staff in Abuja, Lagos and some state capitals in Nigeria., Interviews of 300 federal officials and stakeholders were conducted. The secondary data consisted of the review of related government reports, government websites, academic and professional journals. Data were analyzed to determine the impacts of e-governance in the federal government. The conceptual framework is based on stakeholders’ theory, and an integrated e-government model. The findings suggest that on one hand there is a negative correlation between the e-governance initiatives and federal government efficient service delivery in Nigeria. On the other hand, there is also a negative correlation between citizens and federal government relations in the country. Some challenges preventing the adoption of proactive e-governance practices were identified and recommendations for appropriate policies that could address the current impediments were offered.

scholarly journals KAUSALITAS PENERIMAAN, PENGELUARAN DAN PDRB PROVINSI DI INDONESIA 2010 – 2019

2021 ◽  
Vol 3 (2) ◽  
pp. 47
Author(s):  
Alno Sardi Putra ◽  
Ali Anis
Keyword(s):  
Local Government ◽  
Hypothesis Testing ◽  
Causal Relationship ◽  
Government Spending ◽  
Government Expenditure ◽  
Secondary Data ◽  
Government Revenue ◽  
The Third ◽  
Testing Stage ◽  
Local Government Expenditure

This study has three main objectives, namely, first to find out how the causal relationship between local government revenue and local government expenditure in provinces in Indonesia, the second objective is to find out how the causal relationship between local government expenditure and GRDP in provinces in Indonesia. Meanwhile, the third objective is to determine the causal relationship between local government revenue and GRDP in provinces in Indonesia. In this study, the objects in this study are 33 provinces throughout Indonesia. The data used are from 2010 to 2019. The data used are secondary data obtained from the Central Statistics Agency (BPS). The analytical method used is the VAR (Vector Auto Regression) time series analysis and the cluasaility granger test. which is processed using the help of Eviews. Based on the results of hypothesis testing, it shows that: (1) There is no causal relationship between local government revenue and local government expenditure in 33 provinces in Indonesia, but what is formed is a one-way relationship between government revenue and local government expenditure in 33 Indonesian provinces. In the hypothesis testing stage (2) there is no causal relationship between local government spending and GRDP in 33 provinces in Indonesia, in the analysis stage there is no one-way or two-way relationship between government spending and GRDP. Thus the hypothesis is rejected, while the results of hypothesis testing (3) There is no causal relationship between local government revenue and GRDP in 33 provinces in Indonesia. In the analysis stage, there is no one-way or two-way relationship between each variable. Thus the third hypothesis is rejected.

scholarly journals PERLINDUNGAN HUKUM HAK CIPTA TERHADAP LOGO INSTANSI PEMERINTAH DIHUBUNGKAN DENGAN PRINSIP ALTER EGO

2020 ◽  
Vol 2 (1) ◽  
pp. 95-114
Author(s):  
Mahadiena Fatmashara ◽  
Muhamad Amirulloh ◽  
Laina Rafianti
Keyword(s):  
Legal Protection ◽  
Secondary Data ◽  
Moral Rights ◽  
The Other ◽  
Government Agencies ◽  
Economic Rights ◽  
Natural Right ◽  
Commercial Activities ◽  
The Government ◽  
Alter Ego

ABSTRAKSalah satu instansi pemerintah di Jawa Barat, menggunakan logo yang diciptakan oleh pegawai dari instansi tersebut. Pembuatan logo tidak diperjanjikan khusus, sehingga pencipta tidak mendapatkan royalti (materiil dan ekonomi). Hal tersebut menarik untuk dikaji mengenai Implementasi Prinsip Alter ego yang berkaitan pada hak cipta seseorang yang mengakui pencipta sebagai pemilik hak tertinggi. Pencipta memiliki hak alamiah untuk memanfaatkan ciptaannya dan mempertahankan ciptaannya terhadap gangguan apapun dari pihak lain. Metode penelitian yang digunakan dalam penulisan ini bersifat deskriptif analitis guna memperoleh gambaran peraturan perundang-undangan yang berlaku dikaitkan dengan teori-teori hukum dan praktek pelaksanaan hukum positif. Pendekatan yang digunakan dalam penelitian ini adalah yuridis normatif, dengan cara meneliti bahan pustaka yang disebut data sekunder yang terdiri dari bahan hukum primer, literatur-literatur, artikel-artikel, pendapat dan ajaran para ahli serta implementasinya dalam praktek. Apabila dilihat pada Pasal 35 ayat (1) dan (2) Undang-Undang Nomor 28 Tahun 2014 tentang Hak Cipta tidak terpenuhi. Meskipun instansi pemerintah tidak bertujuan untuk kegiatan komersial. Namun hak moral dan hak ekonomi hakikatnya wajib dilaksanakan sesuai dengan prinsip perlindungan Hak Kekayaan Intelektual. Perlindungan Hukum terhadap pencipta atas logo tetap harus diakui. Kata kunci: alter ego; hak cipta; hak moral; logo; instansi pemerintah. ABSTRACTOne of the government agencies in West Java, using a logo created by employees of the agency. Logo creation is not specifically promised, so creators do not get royalties (material and economic). It is interesting to review the Implementation of Alter ego Principles relating to the copyright of a person who recognizes the creator as the owner of the highest right. The Creator has the natural right to utilize his creation and defend his creation against any interference from the other party.The research methods used in this writing are analytically descriptive to obtain an overview of the prevailing laws and regulations associated with legal theories and the practice of implementing positive laws. The approach used in this study is normative juridical, by examining library materials called secondary data consisting of primary legal materials, literature, articles, opinions, and teachings of experts and their implementation in practice.If viewed in Article 35 paragraph (1) and (2) of Law No. 28 of 2014 on Copyright is not fulfilled. Although government agencies do not aim for commercial activities. But moral rights and economic rights must essentially be implemented in accordance with the principles of intellectual property protection. Legal protection of creators over logos must still be recognized.Keywords: alter ego; copyright; government agencies; logo; moral rights.

scholarly journals Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak (Tax Amnesty) Dalam Meningkatkan Kepatuhan Wajib Pajak

2017 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Agus Saiful Abib ◽  
Efi Yulistyowati ◽  
Amri Panahatan Sihotang
Keyword(s):  
Secondary Data ◽  
Fiscal Year ◽  
Tax Revenue ◽  
Short Term ◽  
Descriptive Research ◽  
Tax Amnesty ◽  
The Government ◽  
To Come ◽  
National Tax

<p>Tahun 2016, pemerintah mengeluarkan kembali kebijakan <em>Tax</em> <em>Amnesty </em>yang dituangkan dalam Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Pengampunan Pajak (<em>Tax</em> <em>Amnesty)</em> ini diharapkan dapat meningkatkan penerimaan pajak dalam jangka pendek melalui pembayaran uang tebusan, meningkatkan penerimaan pajak dalam jangka panjang melalui perluasan basis data pemajakan, meningkatkan kepatuhan Wajib Pajak, transisi ke sistem perpajakan baru yang lebih kuat dan adil, dan mendorong rekonsiliasi perpajakan nasional. Sehubungan dengan hal tersebut, untuk mengetahui apakah program <em>Tax</em> <em>Amnesty</em> Indonesia Tahun 2016 berhasil atau tidak, khususnya dalam meningkatkan kepatuhan wajib pajak, maka perlu dilakukan penelitian tentang : “Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak (<em>Tax</em> <em>Amnesty</em>) dalam Meningkatkan Kepatuhan Wajib Pajak”. Adapun permasalahan yang akan dibahas adalah bagaimana implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dalam meningkatkan kepatuhan Wajib Pajak ? Berdasarkan implikasi tersebut, maka bagaimana sebaiknya pengaturan perpajakan yang akan datang ? Berdasarkan permasalahan tersebut jenis penelitian ini adalah yuridis normatif yang akan dikaji dengan pendekatan perundang-undangan, spesifikasi penelitiannya diskriptif analitis, data yang dipergunakan data sekunder, yang dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dapat meningkatkan kepatuhan Wajib Pajak, dan berdasarkan implikasi tersebut SE Dirjen Pajak No. SE - 06/PJ/2017 seharusnya tidak hanya untuk tahun pajak 2017 saja, tetapi juga untuk tahun-tahun yang akan datang. Di samping itu perlu ada peraturan yang mengatur tentang pengawasan terhadap pelaksanaan hak Wajib Pajak.</p><pre>In 2016, the government re-issue the Tax Amnesty policy as outlined in Law Number 11 Year 2016 on Tax Amnesty. The Tax Amnesty is expected to increase tax revenue in the short term through ransom payments, increase tax revenues over the long term through the expansion of taxation databases, increase taxpayer compliance, transition to a stronger and more just tax system, and encourage national tax reconciliation. In relation to this matter, to find out whether the program of Tax Amnesty Indonesia Year 2016 succeed or not, especially in increasing taxpayer compliance, it is necessary to do research on: "Implications Implementation of Law Number 11 Year 2016 on Tax Amnesty in Improving Taxpayer Compliance ". The problem to be discussed is how the implications of the implementation of Law Number 11 Year 2016 on Tax Amendment (Tax Amnesty) in improving taxpayer compliance? Based on these implications, then how should the taxation arrangements to come? Based on the problem, this type of research is normative juridical which will be studied with the approach of legislation, the analytical descriptive research specification, the data used secondary data, which analyzed qualitatively. The result of the research shows that the implication of the implementation of Law Number 11 Year 2016 on Tax Amnesty can improve Taxpayer compliance, and based on the implication of SE Dirjen Pajak No. SE - 06 / PJ / 2017 should not only be for the fiscal year 2017 alone, but also for the years to come. In addition, there should be a regulation that regulates the supervision of the implementation of taxpayers' rights.</pre>

scholarly journals The Effect of Covid-19 on the Real Estate Industry in India

2021 ◽  
Vol 9 (1) ◽  
pp. 122-129
Author(s):  
Rashmi Jaymin Sanchaniya
Keyword(s):  
Real Estate ◽  
World Economy ◽  
Detrimental Effect ◽  
Secondary Data ◽  
Real Estate Market ◽  
Fiscal Year ◽  
Real Estate Industry ◽  
The Real Estate ◽  
Significant Challenge ◽  
The International Monetary Fund

Abstract The world economy seems to be experiencing one of the most severe downturns in recent memory. The latest pandemic has had a detrimental effect on the economies of several nations, including India. The International Monetary Fund forecast India’s growth rate at 1.9 % for fiscal year 2021, down from 5.8 % previously. This poses a significant challenge to the Indian economy. The resumption of work was complicated by the workers’ surprising return to the employers from underground. Developers struggled to locate enough job-creating jobs due to the labour market severe constraints. The populace is burdened by the great pestilence that threatens the nation. Indian real estate, which was still emerging from the implications of demonetization (November 2016) and other changes, was jolted by this pandemic, with building development halted and real estate transactions paused. Indian real estate should plan itself for a post-COVID-19 environment and be prepared to take several new and technology-driven moves to get back on track. The secondary data research methodology is used in this paper and the aim of the research is to discuss the pre-pandemic real estate market and the effect of COVID-19 on the Indian real estate market. Additionally, it discusses the risks and prospects confronting various real estate industry participants.

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