Abstract
This study aims determine the level of contribution and effectiveness of regional retribution and profit of regional owned enterprises to LOR as well as efforts that can be done to improve the acceptance of regional retribution and profit of regional owned enterprises in South Kalimantan Province. The research method used is descriptive quantitative method. The results of this study indicate that the contribution of regional retribution and profits of regional owned enterprises to LOR in South Kalimantan Province from 2014-2016 is still low. In the 2014-2016 period the results of the effectiveness of regional retribution and regional owned enterprises were very effective.This means that the realization of regional levies and profits of regional owned enterprises in the 2014-2015 period always reaches the target. Then efforts can be made to increase revenues as well as the contribution of regional retribution to LOR, namely through intensification and extensification.While the effort to increase the revenue of regionally owned enterprises is through rearrangement and improvement of company management, training or coaching of regional owned enterprises employees.Keywords: Contribution, Effectiveness, Regional Retribution, Profit of Regional Owned Enterprises and Local Own Revenue
Highlights
Abstrak Penelitian ini bertujuan untuk mengetahui tingkat kontribusi dan efektivitas retribusi daerah dan laba Badan Usaha Milik Daerah (BUMD) terhadap Pendapatan Asli Daerah (PAD) serta upaya untuk meningkatkan penerimaan retribusi daerah dan laba BUMD di Provinsi Kalimantan Selatan
This study aims to determine the level of contribution and effectiveness of regional retribution and profit of regional owned enterprises to LOR and efforts that can be done to improve the acceptance of local retribution and gain of regional owned enterprises in South Kalimantan Province
This study indicates that regional retribution and profits of local owned enterprises to LOR in South Kalimantan Province from 2014-2016 are still low
Summary
Dapat dilihat dari tabel di atas realisasi PAD di Provinsi Kalimantan Selatan dari tahun 2014-2016. Sehingga perlu upaya bagi pemerintah untuk mengambil kebijakan dalam rangka meningkatkan penerimaan retribusi daerah dan kinerja BUMD agar dapat memberikan laba yang besar dan kontribusinya terhadap PAD akan semakin meningkat. Begitu pentingnya kontribusi retibusi daerah dan laba BUMD dalam rangka meingkatkan penerimaan PAD bagi suatu daerah maka tanggungjawab yang lebih serius dari pemerintah untuk mengelola dan mengembangkannya sehingga dapat memberikan keuntungan bagi daerah ataupun masyarakat. Upaya yang dapat dilakukan untuk meningkatkan penerimaan retribusi daerah dan laba BUMD di Provinsi Kalimantan Selatan. Penelitian yang dilakukan Edie Sugiarto (2016) dengan judul “Analisis Kontribusi Perusahaan Daerah Pasar Terhadap Peningkatan PAD di Kabupaten Lamongan” menunjukan bahwa kondisi PAD di Kabupaten Lamongan masih kurang dalam jumlah penerimaan atau dengan kata lain PAD Kabupaten Lamongan belum dapat memenuhi kebutuhan daerahnya. Ini artinya kondisi perusahaan daerah Kabupaten Lamongan masih belum optimal dalam menjalankan usahanya
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