scholarly journals ANALISIS KINERJA REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH SERTA POTENSI PENDAPATAN ASLI DAERAH PADA KABUPATEN MINAHASA UTARA

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Nathania Ch. E. Sasuwuk ◽  
Jullie J. Sondakh ◽  
Jessy D. L. Warongan

Realization of Regional Government budget (APBD) is one of measure instrument to see  the implementation from policies and operationalization implementation of financial regional management for optimal actualization public services. Management potential of Local Revenue (PAD) have to do with correct and appropriate in order to support the progress. The purpose of this research are to know and analyze the realization performance of regional government budget and district own source revenue potential at North Minahasa Region. The result of this research show the regional government budget of North Minahasa in terms of revenue considered good by looking from variance analyzes and tax effectiveness, expect from decentralization  degree analyzes is not good enough or low. While for expense, from variance analyzes over all is good by looking at the budget are well controlled and the impact in the North Minahasa Region for having an surplus from the allocated budget, and for compatibility analyzes expenditure are effective because realization of the expense budget not over amount that has been planned. And for the Own Source Revenue Potential for 2016-2020 seen from tax regional income are 42,78% while from regional retribution are 37,36%. Keywords: performance, government, budget, Potential, Local Revenue

Author(s):  
Debby Ch. Rotinsulu ◽  
Avriano R. Tenda ◽  
Luciana M. Leonufina

ANALISIS DAMPAK ANGGARAN PENDAPATAN DAN BELANJA DERAH TERHADAP PERTUMBUHAN EKONOMI, KEMISKINAN DAN PENGAGGURAN DI SULAWESI UTARA Debby Ch. Rotinsulu, Avriano R. Tenda, Luciana M. Leonufina Fakultas Ekonomi dan Bisnis, Ilmu Ekonomi Pembangunan Universitas Sam Ratulangi, Manado ABSTRAK Pertumbuhan ekonomi, angka kemiskinan serta pengangguran tentunya tidak lepas dari peran serta pemerintah sebagai pengambil kebijakan serta kuasa penggunaan anggaran untuk dapat merangsang perekonomian menuju ke arah yang lebih baik melalui Anggaran Pendapatan dan Belanja Daerah yang tentunya diharapkan akan mempercepat roda perekonomian. Dengan adanya  perputaran cepat roda perekonomian diharapkan akan membuka peluang ekonomi baru yang tentunya akan menarik tenaga kerja yang berdampak pada penurunan angka pengangguran dan meningkatkan taraf hidup masyarakat dan tidak lagi terpuruk pada jurang kemiskinan. Untuk itu dalam penelitian ini bertujuan untuk melihat seberapa pengaruh pemerintah melalui APBD nya dalam meningkatkan pertumbuhan , menekan angka pengangguran dan mengurangi kemiskinan di Kabupaten, Kota di wilayah Sulawesi Utara. Kata Kunci: APBD, Belanja Modal, Pertumbuhan Ekonomi, Kemiskinan, pengangguran ABSTRACT Economic growth, poverty and unemployment must not be separated from the role of government as policy makers and power use of the budget to stimulate the economy towards better through the Regional Budget which is certainly expected to accelerate the economy. With the quick turnaround of the economy is expected to open up new economic opportunities that will attract workers who have an impact on the growth of unemployment and improve people's lives and can no longer hit in poverty. Therefore in this study aims to see how the government's influence over its budget to boost growth, reduce unemployment and reduce poverty in the District, City in the North Sulawesi. Keywords: Regional Government Budget, Capital Expenditures, Economic Growth, Poverty, Unemployment


2020 ◽  
Vol 10 (2) ◽  
pp. 454
Author(s):  
Yohanes B.D. Banu ◽  
David B.W. Pandie ◽  
Petrus Kase

This research was conducted to determine the strategy for increasing local taxes implemented by the Regional Revenue Agency of Timor Tengah Utara Regency. The results of this research show that the regional taxes of North Central Timor Regency have not been running optimally because of the 9 (nine) types of taxes not all of them have contributed to the Regional Original Income. A strategy for increasing local taxes through intensification and extensification is needed. Intensification includes 1) aspects of institutional arrangement, 2) aspects of management which include processing regional tax data, determining regional tax data as well as collecting and collecting local taxes. 3) personnel aspects. while the extensification aspect is related to data collection and verification as well as socialization of local taxes. Furthermore, the ratio of the contribution of local taxes to the regional revenue of North Central Timor Regency is still insufficient, the local taxes that contribute the most to local revenue are street lighting taxes while the least contributed taxes are groundwater taxes. In the implementation of regional taxes, there are several supporting factors in the form of the availability of adequate facilities and infrastructure, adequate budget and cooperation with State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD), while the inhibiting factor is the low awareness of taxpayers, unscrupulous officials. dishonest and not yet integrated local tax information system with regional income.


2021 ◽  
Vol 37 (1) ◽  
Author(s):  
Jaka Sulaksana ◽  
Dadang Sudirno ◽  
L Suparto L.M

Majalengka government has taken agrotourism approach in economic development as autonomy implementation. The development of agrotourism potentials is hoped to make contribution to regional income, including tax subsector. This study aims (1) to discover the progress of regional tax contributions in the last few years; and (2) to find out the impact of international airport existence to the rise of regional income. The method used is quantitative and qualitative descriptive method. The research location is in Majalengka Regency. Data is collected from primary and secondary data. Primary data is the result of a survey conducted on 1891 taxpayers, while secondary data is the achievement of tax revenue each year from Regional Income Office. The collecting data is conducted in June-September 2020. The analysis technique used is overlay analysis which is started with potential and growth analysis. The results show that the largest contributions to regional original income are restaurant and advertisement tax. It is due to a large increase in the number of taxpayers of the two sub-taxes. The results also show that five types of sub-taxes have an average contribution rate of 36.20% to regional original income, and included in the sufficient category, meaning that the Regional Government of Majalengka Regency need to optimize its tax revenue. The existence of Kertajati International Airport has made a change in social economic life of Majalengka society. There is an expanding of business scale not only around the airport but also in other area including highland as the basis of Agrotourism.


2021 ◽  
Vol 18 (1) ◽  
pp. 45-62
Author(s):  
Zuchri Abdussamad ◽  
Arifin Tahir ◽  
I Kadek Satria Arsana

Abstrak: Analisis Tingkat Kepuasan Masyarakat Dalam Pelayanan Publik Studi Kasus: Di Gorontalo Utara. Pelayanan publik yang dilaksanakan oleh pemerintah daerah perlu dilakukan penilaian secara berkala. Hal ini berfungsi sebagai proses pembenahan layanan birokrasi pemerintahan. Tujuan penelitian ini adalah sebagai proses penilaian tingkat kepatuhan layanan yang diberikan oleh Organisasi Perangkat Daerah di Kabupaten Gorontalo Utara. Metode yang digunakan adalah mix metode yakni gabungan metode kualitatif dan kuantitatif. Untuk mendapat data yang valid maka terlebih dahulu dilakukan survei. Kesimpulannya hasil analisis survei pemerintah daerah Gorontalo Utara berkategori “Baik” dengan indeks sebesar 79.13. Bila dibandingkan dengan hasil indeks nilai kepatuhan pelayanan yang dipublikasikan oleh Ombudsman Republik Indonesia Tahun 2019 Kabupaten Gorontalo Utara memperoleh nilai sebesar 71.51. Berdasarkan hasil analisis tersebut menunjukkan bahwa ada peningkatan nilai indeks kepuasan pemerintah daerah Gorontalo Utara dari Tahun 2019 ke Tahun 2020 sebesar 7.62, nilai ini cukup signifikan. Artinya, Pemerintah Daerah Kabupaten Gorontalo Utara telah melakukan perbaikan-perbaikan dalam menunjang pelayanan publik pada setiap instansi di lingkungan pemerintahan. Kata Kunci: Survei Kepuasan Masyarakat; Pelayanan Publik; Gorontalo Utara; Pemerintah Daerah; Nilai Kepatuhan. Abstract: Analysis of Public Satisfaction Level in Public Service Case Study: In North Gorontalo. Public services implemented by local governments need to be assessed periodically. This serves as a process of improving government bureaucratic services. The purpose of this research is as a process of assessing the level of compliance of services provided by the Regional Device Organization in North Gorontalo Regency. The method used is a mix of methods that are a combination of qualitative and quantitative methods. To get valid data, a survey is first conducted. In conclusion, the results of the survey analysis of the North Gorontalo regional government are categorized as "Good" with an index of 79.13. When compared with the results of the service compliance value index published by the Ombudsman of the Republic of Indonesia in 2019, North Gorontalo District obtained a value of 71.51. Based on the results of the analysis shows that there is an increase in the satisfaction index value of the North Gorontalo regional government from 2019 to 2020 of 7.62, this value is quite significant. That is, the Regional Government of North Gorontalo Regency has made improvements in supporting public services in every agency in the government environment. Keywords: Public Satisfaction Survey; Public Service; North Gorontalo; Local Government; Compliance Value.


2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Barmin Yusuf

Abstract The development budget needed every year is increasing. For this reason the regional government must improve regional economic development with a targeted level of GDP to be proportional to the amount of regional expenditure. The government also determines the sources of revenue from regions that can be extracted. One of the most important sources of income is original income (PAD). The original regional income consists of regional taxes and levies, profits of regionally owned companies, results of regional wealth management, and other local revenue. Regional tax is a source of local revenue which has a significant role in the formation of local revenue. The purpose of this study was to determine the development of Regional Original Revenue (PAD) in North Gorontalo District. The quantitative analysis model is used to analyze the development of North Gorontalo Regency's Local Revenue (PAD) using the Times Series or the time needed to look at revenue potential, namely the Linear Trend method. In the results of this study stated that the original revenue (PAD) of North Gorontalo Regency in the future will continue to increase. Where it can be seen that in 2015 the original regional income (PAD) of North Gorontalo District which was compared to 2014 would have decreased by 983,042,804 Rupiah and in 2016 increased by 1,733,651,583 Rupiah when compared to 2014, while in 2017 North Gorontalo regency's local revenue (PAD) when compared to 2014 increased by 4,450,345,972 Rupiah. Abstrak Anggaran pembangunan yang dibutuhkan tiap tahun semakin meningkat. Untuk itu pemerintah daerah harus meningkatkan perkembangan ekonomi daerah dengan tingkat PDB yang ditargetkan agar sebanding dengan jumlah pengeluaran daerah. Pemerintah pun menentukan sumber-sumber penerimaan daerah yang dapat digali. Salah satu sumber penerimaan paling penting adalah pendapatan asli daerh (PAD).Pendapatan asli daerah terdiri dari pajak dan retribusi daerah, keuntungan perusahaan milik daerah, hasil pengelolaan kekayaan daerah, dan lain-lain pendapatan asli daerah. Pajak daerah merupakan sumber pendapatan asli daerah yang cukup besar peranannya dalam terbentuknya pendapatan asli daerah.Tujuan dari penelitian ini adalah untuk mengetahui perkembangan Pendapatan Asli Daerah (PAD)  di Kabupaten Gorontalo Utara. Model analisis kuantitatif digunakan untuk menganalisa perkembangan Pendapatan Asli Daerah (PAD) Kabupaten Gorontalo Utara menggunakan Times Series atau runtut waktu untuk melihat potensi pendapatan yaitu metode Trend Linier.  Dalam hasil penelitian ini menyatakan pendapatan asli daerah (PAD) Kabupaten Gorontalo Utara dimasa yang akan datang akan terus mengalami peningkatan. Dimana dapat dilihat bahwa pada tahun 2015 pendapatan asli daerah (PAD) Kabupaten Gorontalo Utara yang ada apabila dibandingkan dengan tahun 2014 akan mengalami penurunan sebesar 983.042.804 Rupiah dan pada tahun 2016 meningkat sebesar 1.733.651.583 Rupiah apabila dibandingkan dengan tahun 2014, sedangkan tahun 2017 pendapatan asli daerah (PAD) Kabupaten Gorontalo Utara apabila dibandingkan dengan tahun 2014 meningkat sebesar 4.450.345.972 Rupiah. 


2021 ◽  
Vol 301 ◽  
pp. 01004
Author(s):  
Irina Grishina ◽  
Vladimir Myakshin

The insufficient validity of the positioning of regions in different Russian investment ratings, in particular, the observed convergence of regional assessments, is due to a number of methodological problems. The purpose of the study is to develop a tool to determine the impact of various components of investment attractiveness on the growth of investment activity in the regions and to ensure a balance of interests of the actors of the investment process (regional government bodies, private investors, the population). We developed an original system of indicators for comprehensive assessment of the investment attractiveness of regions including productional, financial, socio-economic, natural, innovative, infrastructure, and personnel components and proposed the balanced assessment method. Based on the matrix of integral indicators we show significant interregional differentiation of investment attractiveness for the North-Western Federal District and determine the key factors of investment attractiveness formation for those regions, including natural resources - for 5 regions, innovations, infrastructure and personnel for 3, production-financial factors for 2, and socio – economic factors for 1 region. The developed methodology allows to justify the priority directions of increasing investment attractiveness aimed at activating investment processes in Russia’s regions.


2019 ◽  
Vol 1 (2) ◽  
pp. 131-144
Author(s):  
Alamsyah Richard Braksa ◽  
Ridwan Ridwan

The study was conducted at the Merangin District Transportation Agency. This location was chosen purposively. Considering that the Department of Transportation is an institution that is given the authority and responsibility of the Merangin Regency Regional Government in implementing the Regulation No. 3 of 2011 concerning parking fees in a special place in parking management to increase Regional Original Revenue (PAD). This research was conducted in May 2018 until June 2018. This study aims to determine the implementation of the Merangin District Regulation No. 3 concerning Parking Levies in Special Places and to find out the obstacles of the Department of Transportation in implementing Local Regulations on Parking Levies in Special Places in parking management to increase the original revenue of Merangin Regency. To obtain the data needed in this study, various techniques are used, namely Interview, Observation and Documentation. The results of the research show that the process of implementing the Merangin District Regulation No. 3 concerning Parking Levy in Special Places in parking management to increase Local Revenue (PAD) in general is quite effective in terms of communication, resources, disposition and bureaucratic structure. The obstacles faced by the Department of Transportation in the implementation of Regional Regulations on Parking Levies in Special Places in parking management to increase the original income of the Merangin Regency are the availability of inadequate parking facilities and infrastructure and parking management systems that have not been effective and the lack of public awareness of parking in a special place.AbstrakPenelitian dilaksanakan di Dinas Perhubungan Kabupaten Merangin. Lokasi ini dipilih secara “purposive” yaitu dengan sengaja. Dengan pertimbangan bahwa Dinas Perhubungan merupakan lembaga yang diberi kewenangan dan tanggung jawab dari Pemerintah daerah Kabupaten Merangin dalam melakukan implimentasi perda No.3 Tahun 2011 tentang retribusi parkir di tempat khusus dalam pengelolaan parkir untuk meningkatkan pendapatan Asli Daerah (PAD). Penelitian ini dilakukan pada bulan Mei 2018 sampai Juni 2018. Penelitian ini bertujuan untuk Untuk mengetahui implementasi Peraturan Daerah Kabupaten Merangin No. 3 tentang Retribusi Parkir di Tempat Khusus dan untuk mengetahui kendala-kendala Dinas Perhubungan dalam implementasi Peraturan Daerah tentang Retribusi Parkir di Tempat Khusus dalam pengelolaan parkir untuk meningkatkan pendapatan asli daerah Kabupaten Merangin. Untuk memperoleh data-data yang dibutuhkan dalam penelitian ini digunakan berbagai teknik yaitu Wawancara, Obsevasi dan Dokumentasi. Hasil penelitian menunjukkan bahwa proses implementasi Peraturan Daerah Kabupaten Merangin No. 3 tentang Retribusi Parkir di Tempat Khusus dalam pengelolaan parkir untuk meningkatkan Pendapatan Asli Daerah (PAD) pada umumnya sudah cukup efektif dilihat komunikasi, sumberdaya, disposisi dan  struktur birokrasi. Adapun kendala-kendala yang dihadapi Dinas Perhubungan dalam implementasi Peraturan Daerah tentang Retribusi Parkir di Tempat Khusus dalam pengelolaan parkir untuk meningkatkan pendapatan asli daerah Kabupaten Merangin adalah ketersediaan sarana dan prasarana parkir yang belum memadai dan sistem pengelolaan parkir yang belum efektif serta kurangnya kesadaran masyarakat terhadap perparkiran di tempat khusus.


2017 ◽  
Vol 1 (01) ◽  
pp. 87 ◽  
Author(s):  
Regina Usman

Local revenue (PAD) is a local earned revenue collected by the regional regulation in accordance with the legislation. Sources of revenue are derived from local tax, local retribution, regional owned enterprises and local wealth management results, and other revenues. The more the local needs can be financed by PAD, the higher the quality of the local autonomy. This study aims to determine the influence of local tax and local retribution to local revenue of Bandung period of 2011-2015 either simultaneously or partially. The population in this study is a Realized Regional Government Budget Report of Bandung in 2011-2015. Sample selection technique used is judgment sampling and obtained 60 samples, consisting of January to December 2011-2015. The data analysis method was multiple regression analysis. The results show that there is simultaneous significant difference between local tax and local retribution to local revenue. Partially, local tax has significant positive effect on PAD, while the local retribution has no significant effect on PAD


2019 ◽  
Vol 10 (2) ◽  
pp. 76
Author(s):  
Iqbal Lhutfi ◽  
Hamzah Ritchi ◽  
Ivan Yudianto

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>ABSTRACT</span></p><p><span>This study aims to find out and analyze how the response of the regency/municipality to the occurrence of fiscal stress, which is the inability of local governments to generate sufficient income in the current period to meet their expenditure. This study used descriptive qualitative approach to explore primary data information.. This study used Yogyakarta municipality and Surakarta municipality as research sample, the author conducted interviews with related parties for data collection. The results of this study found that the character of local government entities is an important factor in how the region responds to fiscal stress. Regional Original Income has significant influence on fiscal stress, high or low Regional Original Income will affect the confidence of the region in allocating the budget that will be used for public services. The higher the ability of a region in optimizing local revenue, the smaller the impact of fiscal stress on the area, and vice versa. Another response from local governments to fiscal stress is to allocate appropriate Capital Expenditures in accordance with priorities, so that regional potential will increase and attract investors, so that it will grow the economy of the region, and in the end it is expected to increase regional income in the future. In addition to avoiding fiscal stress, the regional government allocates capital expenditures from Special Allocation Funds (DAK), so that these funds if its increase or decrease have little effect on the fiscal stress, because the capital expenditure funding comes from central government transfer funds.</span></p><p><span>Keywords : </span><span>Fiscal Stress, Response, Yogyakarta, Surakarta</span><span>ABSTRAK</span></p><p><span>Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana respon pemerintah kabupaten/kota terhadap terjadinya fiscal stress yang merupakan ketidakmampuan pemerintah daerah untuk menghasilkan pendapatan yang cukup dalam jangka waktu saat ini untuk memenuhi pengeluarannya. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan mencoba menggali informasi data primer ke narasumber. Penelitian ini menggunakan kota yogyakarta dan kota surakarta sebagai sampel penelitian, dan penulis melakukan wawancana ke pihak terkait untuk pengumpulan data. Hasil dari penelitian ini menemukan bahwa karakter entitas pemerintah daerah adalah faktor penting bagaimana daerah tersebut merespon terjadinya fiscal stress. Pendapatan Asli Daerah memiliki pengaruh yang signifikan terhadap fiscal stress, tinggi atau rendahnya Pendapatan Asli Daerah akan mempengaruhi kepercayaan diri daerah tersebut dalam mengalokasikan anggaran belanja yang akan digunakan untuk pelayanan publik. Semakin tinggi kemampuan suatu daerah dalam mengoptimalkan pendapatan asli daerah, semakin kecil pula dampak fiscal stress pada daerah tersebut, begitu sebaliknya. Respons lain dari pemerintah daerah terhadap fiskal stress adalah dengan mengalokasikan Belanja Modal yang sesuai sesuai dengan prioritas, sehingga potensi daerah akan meningkat dan menarik investor, sehingga pada akhirnya akan menumbuhkan perekonomian daerah tersebut, dan pada akhirnya diharapkan akan meningkatkan pendapatan daerah di masa yang akan datang. Selain itu untuk menghindari fiscal stress pemerintah daerah mengalokasikan belanja modal berasal dari Dana Alokasi Khusus (DAK), sehingga dana ini apabila mengalami kenaikan atau penurunan tidak terlalu berpengaruh terhadap tingkat fiscal stress daerah tersebut, karena pembiayaan belanja modal tersebut berasal dari dana transfer pemerintah pusat.</span></p><p><span>Kata kunci : </span><span>Fiscal Stress, Respon, Yogyakarta, Surakarta</span></p></div></div></div>


2019 ◽  
Vol 15 (1) ◽  
pp. 20
Author(s):  
Muhammad Ilham Ryansyah Ambon ◽  
M Sani Roychansyah ◽  
Yori Herwangi

One of the main regional income sectors of Maluku Province comes from the tourism sector. As one of the main sectors to generate regional income, the tourism sector must be further developed so that the results can also be felt more optimally for the government and the community. One of the efforts carried out by the Central Government and the Regional Government of Maluku Province to develop the tourism sector is through organizing an international level tourism event, namely Sail Banda Event held in Banda District, Central Maluku Regency, Maluku Province. This study aims to evaluate the extent to which the development of the Banda Subdistrict area after the implementation of the Sail Banda Event and the impacts that have been made on the development of the Banda Subdistrict area. This is because even though the Sail Banda Event has been carried out but it is suspected that there was no impact from the holding of the event to increase the income and health of the local community in Banda District. In this study, the approach used is a qualitative deductive approach using analysis of regional development achievements.  The results of this analyzes will be used to see the impact of organizing the Sail Banda Event. The findings of this study are that the implementation of the Sail Banda Event in Banda District does not have a significant impact on increasing the income and welfare of the community. Of the four objectives of organizing the Banda Sail Event, only one goal was achieved, namely increasing tourist visits.


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