Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal pada Kabupaten dan Kota di Provinsi Daerah Istimewa Yogyakarta (DIY) Tahun 2016–2020

This study aims to determine the effect of Regional Original Income, General Allocation Funds, Special Allocation Funds, partially and simultaneously effecting Capital Expenditures in Regencies/Cities in the Province of the Special Region of Yogyakarta (DIY) in 2016-2020. The type of research used is the type of quantitative research. Secondary data obtained from the website (http://www.djpk.kemenkeu.go.id). In this study, it was analyzed using descriptive analysis and multiple linear regression analysis and processed with SPSS version 25. The results of this study indicate that partially: the Regional Original Income (PAD) variable has a partial effect on Capital Expenditures in 4 regencies and 1 city in the Special Region of Yogyakarta (DIY), the General Allocation Fund (DAU) does not partially affect Capital Expenditures. , the Special Allocation Fund (DAK) has an effect on Capital Expenditures in 4 districts and 1 city in the Province of the Special Region of Yogyakarta (DIY). Meanwhile, simultaneously: Variables of Local Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) simultaneously have a significant effect on Capital Expenditures in 4 districts and 1 city in the Special Region of Yogyakarta (DIY). ) with the period 2016-2020. Keywords: Regional Original Revenue, General Allocation Fund, Special Allocation Fund, Capital Expenditure.

The Influence of Human Resources and Investment on Regional Original Income

According to this research, human capital and investment have a significant impact on local revenue in the Regency/City of Bangka Belitung. Purposive sampling is the method used to select the samples. In 2018-2019, the province of Bangka Belitung has six regions and cities. Model path analysis is used to gather data. Path analysis, normality test, multicollinearity test, multiple linear regression test, F test, R determination test, and t-test are some of the analytical tools used in this study. SPSS 22.0 was then used to analyze the data. Results from an investigation found that human resources had a significant impact on local revenue in Bangka Belitung Province's districts and cities. Investment in Bangka Belitung's districts and cities has a significant impact on local revenue, according to the study.

Network Policy E-Samsat in Local Revenue Office of West Java Province

Di era digital saat ini mampu menciptakan berbagai teknologi digital yang memberikan manfaat paling penting yaitu menghubungkan antara warga negara dengan pemerintah dalam cara baru yang efisien dan efektif. Paradigma pelayanan pemerintah yang bercirikan pelayanan pegawai yang lamban, prosedur yang berbelit, dan tidak ada upaya yang dapat diatasi melalui penerapan digital atau yang lebih dikenal dengan e-government. Badan Pendapatan Daerah Provinsi Jawa Barat sebagai instansi pemerintah telah mengambil langkah untuk menerapkan digitalisasi atau e-government dalam pelayanan pajak kendaraan bermotor dan pengesahan STNK dalam rangka meningkatkan mutu pelayanan publik kepada masyarakat.Pada Sesungguhnya Badan Daerah Provinsi Jawa Barat masih ada penemuan permasalahan yang terjadi dalam Pelaksanaan E-Samsat antara lain dalam bentuk implementasi kebijakan, sistem, efektivitas program, dan kualitas pelayanannya. Penelitian ini bertujuan untuk mengetahui dan menganalisis secara lebih rinci mengenai Kebijakan Pelaksanaan E-Samsat Di Badan Pendapatan Daerah Provinsi Jawa Barat. Metode dan pendekatan penelitian yang dilakukan dengan metode penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data melalui metode observasi, wawancara semistruktur dan dokumentasi.Guna memperoleh tingkat kepercayaan data hasil penelitian atau tingkat kebermaknaan suatu penelitian ini, dilakukan langkah-langkah uji keabsahan data antara lain melalui triangulasi data dengan triangulasi sumber, triangulasi teknik dan triangulasi waktu. Teori yang digunakan adalah Dimensi-Dimensi Jaringan Kebijakan oleh Frans Van Waarden (1992), yaitu Aktor , Fungsi, Struktur, Kelembagaan, Aturan Perilaku, Hubungan Kekuasaan dan Strategi Aktor .

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.

IMPLEMENTASI KEBIJAKAN IZIN MENDIRIKAN BANGUNAN (IMB) DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) PADA DINAS PENANAMAN MODAL PELAYANAN TERPADU SATU PINTU (DPMPTSP) KABUPATEN PANGKEP

Penelitian yang dilakukan dengan tujuan agar dapat diketahui proses dan faktor yang mempengaruhi implementasi kebijakan dan adakah pengaruh terhadap peningkatan pendapatan asli daerah (PAD) pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kabupaten Pangkep. Metode penelitian yang dilakukan bersifat kualitatif dengan metode deskriptif kualitatif. Yaitu memberikan pengamatan dan penggambaran terhadap aspek- aspek penelitian, kemudian meneskripsikan aspek tersebut. Untuk menentukan fakta maka peneliti melakukan wawancara, observasi beberapa informan kunci meliputi pelaksana kebijakan IMB, anggota DPRD, dan masyarakat yang bermohon. Hasil penelitian menunjukkan pada Implementasi kebijakan Izin Mendirikan Bangunan di Kabupaten Pangkep belum berjalan dengan efektif dan belum sesuai dengan keinginan pemerintah daerah. Hal ini dikarenakan belum maksimalnya penerapan kebijakan IMB ditandai dengan tidak diterapkannya waji IMB, ketentuan wajib memenuhi syarat tata bangunan. Adapun faktor yang menyebabkan tidak efektifnya implementasi kebijakan adalaah kualitas dan kwantitas staf yang masih kurang, pengawasan dan dukungan politik dari legislatif masih kurang dan komunikasi yang belum efektif yang belum berjalan dengan baik.Penerimaan retribusi IMB terhadap PAD masih sangat rendah, penerimaan retribusi selama tiga tahun terakhir tidak mengalami kenaikan sesuai target yang diharapkan pemerintah. Setiap tahunnya retribusi IMB yang diterrima Rp. 900.000.000 dimana hanya tercapai 60% dari target yang ditentukan pemerintah Kabupaten Pangkep. Nilai kontribusi tersebut belum signifikan terhadap peningkatan PAD di Kabupaten Pangkep. The research was conducted with the aim of knowing the processes and factors that influence policy implementation and whether there is an effect on increasing local revenue (PAD) at the One Stop Integrated Service and Investment Service (DPMPTSP) Pangkep Regency. The research method carried out is qualitative with a qualitative descriptive method. That is to provide observations and descriptions of aspects of the research, then describe these aspects. To determine the facts, the researchers conducted interviews, observed several key informants including IMB policy implementers, DPRD members, and the people who applied. The results showed that the implementation of the building permit policy in Pangkep Regency had not run effectively and had not been in accordance with the wishes of the local government. This is because the implementation of the IMB policy has not been maximized, which is marked by the non-applicability of the mandatory IMB, the provisions of which must meet the building structure requirements. The factors that cause the ineffective implementation of policies are the quality and quantity of staff that are still lacking, political supervision and support from the legislature are still lacking and communication is not yet effective which has not gone well. Receipt of IMB levies on PAD is still very low, retribution receipts for three years The last one did not increase according to the target expected by the government. Each year the IMB levy received is Rp. 900,000,000 where only 60% of the target set by the Pangkep Regency government was achieved. The value of this contribution has not been significant to the increase in PAD in Pangkep Regency.

Analisis Kontribusi Retribusi Pariwisata Terhadap PAD Sebelum Dan Sesudah Pandemi Covid-19

The research carried out is a study of the level of retribution contributions from the tourism sector to Local Revenue before and after the Covid-19 pandemic. This research was conducted in the tourism sector in Magelang Regency. This study was carried out to know the level of contribution of the tourism sector retribution to local revenue before and after the Covid-19 pandemic in the Magelang Regency government. This research is descriptive quantitative research. The data used are secondary data obtained from BPPKAD Magelang Regency, BPS Magelang Regency, and DISPARPORA Magelang Regency. The results showed a decrease in the contribution of retribution for recreation and sports to Local Revenue receipts after the Covid-19 pandemic. The contribution of retribution for recreation and sports to Local Revenue in 2019 shows a figure of 1.38%, while in 2020 it shows a figure of 0.50%. This figure shows a decrease in the contribution of levies for recreation and sports after the Covid-19 pandemic. This happened because of social restrictions in the community which in the end resulted in a decrease in tourism sector income and the number of visitors to tourist objects in Magelang Regency. Keywords: Retribution For Recreation And Sports, Local Revenue, Covid-19

Pengaruh PAD Dan DAU Terhadap Belanja Langsung (Studi Pada Kabupaten/Kota Di Provinsi Jawa Tengah)

This research aims to determine the effect of local revenue and general allocation funds on direct expenditures in districts/cities of Central Java Province. The research method used is the classical assumption test, multiple linear regression analysis, and the coefficient of determination test. The results showed that partially the local original income and general allocation funds variables affected direct expenditure in districts/cities of Central Java Province. Simultaneously, the variables of local revenue and general allocation funds have an effect on direct spending in districts/cities of Central Java Province. Keywords: direct expenditure, general allocation fund, local revenue.

Analisis Faktor – Faktor yang Memengaruhi Kinerja Keuangan pada Pusat Pendapatan Pemerintah Daerah Kabupaten Tulang Bawang

Purpose: The purpose of this study is to determine the factors that affect the financial performance of government revenue centers. Research Methodology: Qualitative descriptive method is the method used in this research. The factors that influence the financial performance of the Regional Agency of Tulang Bawang Regency increasing the realization of Regional Revenue are described in this study, in order to identify the causes of the unrealized local revenue. Results: Judging from the efficiency factor, it shows that financial performance is classified as very efficient and after analyzing various factors, a strategy is sought that can be used by the Regional Revenue Service of Tulang Bawang Regency to provide an increase in the level of regional basic income which is the purpose of this study. Limitations: The implementation of the research will definitely be faced with its limitations, both in the results of the research discussion and the questionnaire questions in the research. This research cannot explain further about Regional Levies because in this case, the Regional Revenue Agency is only the coordinator of Regional Original Revenue. Contribution: In the future, this research is also expected to be a reference for the Regional Revenue Agency of Tulang Bawang Regency in order to increase the realization of the initial income of Tulang Bawang Regency.

Local Revenue Mobilization and Composite Budget Implementation in Ghana: Examining the Challenges

Central governments recognize the key role played by local governments in the developmental agenda of these local areas, especially the effort at generating sufficient revenue locally to fund its own projects and programs. Ensuring effectiveness in decentralization calls for sufficient financial resources to help run the administrative machinery and foster local-level development. The study set out to examine the main challenges affecting local revenue mobilization in Ghana using the experience of three selected districts. To understand these key challenges, this study adopted the case study design to select three administrative assemblies in Ghana. The study found many delays in releasing funds from the central government in terms of releases, poor IGF mobilization affecting operationalization of the district budgets, and ability to carry out socio-economic and infrastructural projects. The study recommends that a PPP arrangement for revenue mobilization should be structured to benefit the Assembly.