Zakat as a Local Revenue in Aceh: A Dynamics of Policy Implementation in the Local Realm

The legitimacy given by the central government to Aceh through Law Number 11 of 2006 concerning the Aceh Government has resulted in a policy of managing Zakat as a source of regional income in Aceh by Baitul Mal Aceh (BMA). Qanun Number 10 of 2018 concerning Baitul Mal is the basis for realizing these ideals. This research tries to look at the dynamics of policy implementation in the local realm using George C. Edwards III's theory. The authors apply qualitative research to get the desired conclusion by observing and interviewing several respondents, especially those implementing the policy. In implementing Qanun Number 10 of 2018, Baitul Mal has experienced many obstacles; zakat management as local revenue cannot be implemented according to sharia regulations but must follow regional financial management guidelines. Therefore, it is necessary to make further adjustments to qanuns or derivative legal rules to make their management more optimal and follow Syar'i provisions.

THE PORT OF TUJU-TUJU IN BONE REGENCY (1990-2015)

This study aimed to describe the activities of Tuju-Tuju Port in the period of 1990 to 2015. The Tuju-Tuju Port in Bone Regency is a port that transports various commodities produced from several areas in South Sulawesi to other areas, especially to East Nusa Tenggara and its surroundings. The result study showed the activities in Tuju-Tuju Port that the ships going in and out of Tuju-Tuju Port were crowded everyday. Even though the port condition is not yet fully adequate, the loading and loading of goods still continues. The method used was the historical method with analytical descriptive consisting heuristics, source criticism, interpretation, and writing. The Tuju-Tuju Port in Bone Regency is a companion port from other ports in Bone Regency. The Tuju-Tuju Port can affect the local economy, such as increasing regional income and opening up job opportunities for the productive ages. The Tuju-Tuju Port over time has also developed the existing loading and unloading system with simple facilities and infrastructure in Tuju-Tuju Port. Daily activities continue, so the ships that are leaning on the pier and waiting for departure scheduled are crowded adorning the harbor.

Hubungan antara Pendapatan Daerah, Belanja Daerah dan Produk Domestik Regional Bruto (PDRB) di Provinsi Kepulauan Banka Belitung dengan Analisis Panel Vector Auto Regression (PVAR)

This study aims to analyze and determine the relationship between Regional Income, Regional Expenditures and Gross Regional Domestic Product (GRDP) in the Province of the Bangka Belitung Islands. The type of research used is quantitative. The data sources of this research are secondary data obtained from the Central Statistics Agency (BPS) and the Directorate General of Treasury (DJPB). The data used is on Regional Income, Regional Expenditure and GRDP in all districts/cities of the Bangka Belitung Islands Province in 2014-2019. The data analysis performed was analysis Panel Vector Auto Regression (PVAR). The results showed no causal relationship between regional income and GRDP in the Province of the Bangka Belitung Islands, with probability values of 0.94 and 0.87. Meanwhile, there is a one-way relationship between regional income and regional expenditure in the Province of the Bangka Belitung Islands with a probability value of 0.005 and 0.16, and there is no causal relationship between regional expenditure and GRDP in the Province of the Bangka Belitung Islands with a probability value of 0.98 and 0.96.

Peran Wing In Ground Effect Craft (WIG) Terhadap Peningkatan Pendapatan Asli Daerah Jepara-Karimunjawa

Tourism objects in Jepara Regency and Karimunjawa District can be relied on for both natural tourism and marine biodata so that they attract tourists both domestically and internationally. From 2009 to 2019 there was an increase even though the amount was not constant, this was enough to increase the local Regional Revenue Budget. one way that can raise prestige in the world of tourism in the era of globalization and the digital era 4.0 is by adding means of sea ship transportation with the model of a winged passenger ship, which can fly low above sea level, faster and more efficiently by displaying the Weigh-In Ground Effect (WIG). The purpose of this study is to describe the increase in local revenue (PAD) for tourism objects with the addition of a fleet of fast passenger boats based on wing in grounds effect craft (WIG) at tourism objects in Karimunjawa, Jepara. This research uses quantitative data with associative type. The data collection technique used by the researcher is based on documentation, library studies, and the results of the development of previous researchers. From the results of the study, it can be concluded that there is a significant effect of increasing tourism supporting elements, the number of infrastructure facilities, and tourism promotion costs on increasing regional income.

Analisis pengaruh PDRB dan jumlah penduduk terhadap Pendapatan Asli Daerah Kabupaten Kerinci

This study aims to analyze the effect of GRDP and population on Regional Original Income (PAD). The analytical method used is multiple linear regression with Ordinary Least Square (OLS) 2006-2020. The results of this study indicate that the development of Regional Original Income (PAD) in Kerinci Regency has increased except for 2009, 2012, 2017, and 2019 with an average PAD of Rp. Forty-seven thousand two hundred twenty million per year, the development of GRDP in Kerinci Regency has increased continuously except in 2008 with an average GRDP of Rp. 5,907.25 billion per year, and the average population growth in Kerinci Regency is 245,932 people per year. As well as the results of the analysis of factors that affect original regional income in Kerinci Regency, simultaneously the GRDP and population variables have a significant effect on Regional Original Income and partially GRDP is having a considerable impact number of residents has no substantial effect. Keywords: PDRB, Population, PAD

Arrangement of Street Vendors (PKL) In Providing Contribution to Regional Income (PAD) Mataram City

This research on Street Vendors (PKL) aims to explain the policies of the Mataram City Government in structuring street vendors while at the same time identifying whether the arrangement of street vendors can contribute to Mataram City's Original Regional Income (PAD). This type of research is a descriptive quantitative evaluative research that uses field data as primary data through a regulatory approach and the legal basis in force in the Mataram City Government. The results of the study show that the arrangement of street vendors in the city of Mataram still cannot run effectively because there is still no regulation that should be followed up on by Regional Regulation Number 5 of 2010 along with the Mayor of Mataram Regulation Number 56 of 2017 concerning Instructions for the Implementation of Regional Regulation of Mataram City Number 10 of 2015 about street vendors, namely the zoning arrangement of street vendors. From a simple calculation carried out by the researcher, the potential PAD that is likely to be obtained from the business activities of street vendors is Rp. 4,026,000,000 (Four Billion Twenty-Six Million) collected on the basis of a business service levy due to the use of government-owned land in accordance with the Mataram City Regional Regulation Number 4 of 2017 concerning Amendments to Regional Regulation Number 16 of 2011 concerning Business Service Retribution. This value, if measured by its contribution to the percentage of the realization value of regional retribution in 2019, can be categorized in the "Medium" criteria, while when viewed from its contribution to the percentage of business service levies, it can increase up to 392.92% or the "Very High" category. So the researchers suggest accelerating the determination of the legality of determining the Mataram Mayor's Decree regarding the zoning of street vendors so that the potential for retribution on street vendors' activities on government land can be collected and can contribute to increasing Mataram City PAD.

DOES TOURISM SECTOR MATTER IN REGIONAL ECONOMIC DEVELOPMENT

The regional autonomy policy is expected to promote the government in carrying out fiscal management independently. However, local own-source revenue was the only source of revenue and measurement of independence and it has not been achieved optimally. Many provinces failed to fully support regional needs, even though it has the highest tourism sector revenue contributors. The purpose of this study is to analyze the influence of the tourism sector in terms of supply and demand on regional independence. To analyze the regional income model seen from the contribution of the tourism sector by including the lag variable, this study used a Dynamic Panel method which is also known as Partial Adjusted in Central Java Province, Indonesia from 2013-2018. The result showed that the increase in local own-source revenue from the demand side is more elastic than the supply contribution. The addition of new tourist objects without proper management tends not to have a significant impact on regional income. Also, the attraction of people visiting the tourist in Central Java Province is still high because of a significant positive number of tourist arrivals. The government needs to focus on managerial improvements, development, and innovation of existing tourist objects

Analisis Rasio Kinerja Keuangan Pemerintah Kota Medan Tahun 2014-2018

It is very important to measure financial performance to assess the accountability of local governments in managing regional finances. Accountability is not just the ability to show how public money is spent but includes the ability to show how public money is spent efficiently, effectively and economically. The problem that is currently being faced by the Medan City Government is the fluctuating percentage of PAD achievement of the Medan City Government from 2014 – 2018. This study aims to determine the financial performance of Medan City measured based on the Regional Financial Independence Ratio Analysis, PAD Effectiveness Ratio, PAD Efficiency Ratio, Ratio Degree of Fiscal Decentralization, Growth Ratio and Harmony Ratio for the period 2014-2018. This study uses a quantitative descriptive method that is doing calculations on the financial data obtained to solve problems that occur by analyzing the ratio of regional financial independence, PAD effectiveness ratio, PAD efficiency ratio, fiscal decentralization degree ratio, growth ratio and compatibility ratio. The results of this study indicate that the financial performance of the Medan City Government is quite good from the aspect of independence with the "participatory" category, then from the aspect of the effectiveness ratio and efficiency ratio, it is still necessary to pay attention again because the average ratio results show the category of being less effective and less efficient. On the aspect of the degree of decentralization, the results show a "medium" category where the amount of PAD contributes quite well to regional income in Pemko Medan. The resulting compatibility ratio shows that the percentage of the use of APBD for operational expenditure is higher at 76.7% compared to capital expenditure, which is 23.2%. The results of the regional income and expenditure growth ratio in the Medan City Government have decreased and increased every year.

Pengaruh Penerimaan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah Provinsi DKI Jakarta

The purpose of this study was to determine how much influence restaurant tax revenue has on local revenue in DKI Jakarta province.The data that the authors use in this study is data on restaurant tax revenue in the municipality of East Jakarta and data on the original regional income of the province of DKI Jakarta for the period 2011-2018.This research uses the method of observation and literature study with regression analysis, correlation & determination.The results showed that the effect of restaurant tax revenue is quite strong and in line with the r value of 0.970. From the test results the coefficient of determination produces an R Square value of 0.941 or 94.1% and the regression equation Y= 14.706 + 0.636X. These results indicate that restaurant tax has an influence on PAD in DKI Jakarta Province by 94.1% and the remaining 5.9% is influenced by other factors that are not examined.