Original Local Government Revenue Research Articles

The Influence of Original Local Government Revenue and Capital Expenditures on Economic Growth and Community Welfare

This study examined how capital expenditures and Original Local Government Revenue (PAD) affected community well-being in Bakorwil 1 Madiun, East Java districts and cities between 2015 and 2022. The analysis was mediated by economic growth. This study's saturation sample comprised ten Bakorwil 1 Madiun districts/cities. The Directorate General of Fiscal Balance (DJPK) website of the Ministry of Finance of the Republic of Indonesia provided secondary statistics on the realization of capital expenditures (CE) and PAD. On the Central Statistics Agency (BPS) website, secondary statistics on community welfare (HDI) and economic growth (GRDP) are available for download in different district/city editions for Bakorwil 1 Madiun. Path analysis is used in data analysis. The study's findings indicate that PAD has a significant positive relationship with HDI and GRDP. CE has a significant negative effect on HDI and GRDP partially. GRDP has a considerable positive impact on HDI. GRDP mediates a significant positive effect of PAD on HDI. GRDP does not mediate the impact of CE on HDI.

The Influence of Original Local Government Revenue and Capital Expenditures on Economic Growth and Community Welfare

This study examined how capital expenditures and Original Local Government Revenue (PAD) affected community well-being in Bakorwil 1 Madiun, East Java districts and cities between 2015 and 2022. The analysis was mediated by economic growth. This study's saturation sample comprised ten Bakorwil 1 Madiun districts/cities. The Directorate General of Fiscal Balance (DJPK) website of the Ministry of Finance of the Republic of Indonesia provided secondary statistics on the realization of capital expenditures (CE) and PAD. On the Central Statistics Agency (BPS) website, secondary statistics on community welfare (HDI) and economic growth (GRDP) are available for download in different district/city editions for Bakorwil 1 Madiun. Path analysis is used in data analysis. The study's findings indicate that PAD has a significant positive relationship with HDI and GRDP. CE has a significant negative effect on HDI and GRDP partially. GRDP has a considerable positive impact on HDI. GRDP mediates a significant positive effect of PAD on HDI. GRDP does not mediate the impact of CE on HDI.

Economic Growth Mediates Village Funds And Original Local Government Revenue Towards Poverty In Regencies/Cities In East Java

Purpose: The mean of its research was to examine the effect of Village Funds and Local Government Revenue (PAD) on poverty mediated by economic growth in regencies and cities in East Java province.Design/Method/Approach: The research population is regencies/cities in East Java in 2015–2022. The data on Village Funds and Local Government Revenue were taken from the DJPK of the Ministry of Finance Republic Indonesia situs. The data on poverty and economic growth were obtained from the website of the Central Bureau of Statistics (BPS) of East Java Province. The data analysis used path analysis. Findings: The outputs declare Village Funds had a significant positive influence on poverty. Village Funds have no significant influence on economic accretion. Local Government Income has a significant negative influence on poverty. Local Government Revenue has a significant positive influence on economic accretion. Economic increases has a significant positive influence on poverty. Village Funds have a significant positive indirect impact on poverty by way of economic growth. Original Government Revenue has a significant positive indirect influence on poverty through economic increases.Originality/Values: Economic growth must be encouraged because it is able to mediates village funds and original local government revenue towards poverty in regencies/cities In East Java.

Public Service Motivation as an Intervening Variable of Self-Efficacy and Competency towards State Civil Apparatus Performance

This study aimed to investigate the effect of public service motivation, self-efficacy, and competency directly and indirectly through intervening variables on the State Civil Apparatus (ASN) performance. A good understanding of the factors that affect ASN performance is crucial in ensuring the effectiveness and efficiency of the quality of public services provided to the community. The approach used was quantitative, using a questionnaire as a data collection instrument. The research population was ASN, who work in six Regional Offices that generate Original Local Government Revenue (PAD) throughout the Regional Government of South Sumatra Province, totalling 438 people. The total sample was taken using a Proportionate Stratified Random Sampling design, and data collection was done using the Slovin formula. The degree of error is 5% => e = 0.05 for 209 people. Data analysis was performed using SEM Lisrel 8.80, a combination of path and factor analysis used to examine the complexity of the relationships between variables assessed statistically. The results of the study showed that public service motivation, self- efficacy, and competency have a significant positive effect on ASN performance. The higher the public service motivation, self-efficacy, and competency possessed by ASN, the higher, more effective, and efficient their overall performance will be. The findings of this study make an important contribution to increasing our understanding of the factors that affect ASN performance. Keywords: public service motivation, self-efficacy, competency, performance, state civil apparatus

Analysis of the Effectiveness of Utilization of Regional Owned-Asset to Increase Regional Revenue

Utilization of Regional Owned-Asset (Indonesian: Barang Milik Daerah, abbreviated BMD) is one of the opportunities for regions to increase Original Local Government Revenue (Indonesian: Pendapatan Asli Daerah, abbreviated PAD). This study aims at analyzing the effectiveness of implementing BMD utilization to increase PAD. It is a case study at Regional Income and Asset Financial Management Agency (Indonesian: Badan Pengelolaan Keuangan dan Aset Daerah, abbreviated BPKAD) Surakarta. A qualitative descriptive approach is employed in this study. The data are in the form of primary and secondary data and were obtained from the data of the utilization of BMD that has been implemented and reports on the realization of regional income and expenditure budgets. The results of this study show that BMD utilization in Surakarta is implemented effectively although it is still not optimal. The utilization of BMD has contributed to PAD Surakarta by showing an increase every year. Even though it has increased, the contribution of the use of BMD to PAD is little, which is under one percent of all other PAD components. Surakarta government needs to optimize the use of BMD and innovations or groundbreaking ideas to increase the contribution rate to Surakarta's PAD.

Faktor PAD Memediasi Pengaruh Belanja Modal Pada Pertumbuhan Ekonomi Daerah Di Kabupaten/Kota Se-Bakorwil 1 Madiun

This studi aims to test the influence of capital spending on economic accretion mediated by Original Local Government Revenue (PAD) in districts/cities in Bakorwil 1 Madiun in 2012 - 2022. Secondary data is realization of capital expenditure and PAD was got from the situs of DJPK. Ministry of Finance RI and regional economic growth with GRDP proxies obtained from BPS for various districts/cities in Bakorwil 1 Madiun. This category of study is quantitative and explanatory approach. The data analysis method usespath analysis. The results of the partial direct influence research show that capital spending has no positive and insignificant effect on regional economic development, capital expenditure has a significant positive impact on PAD and PAD has a significant positive impact on regional economic accretion. The indirect effect concludes that PAD mediates the influence of capital spending on regional economic development. Keywords: Capital Expenditure, Regional Economic Growth, Regional Original Income

ANALYSIS OF THE FINANCIAL PERFORMANCE OF ORIGINAL LOCAL GOVERNMENT REVENUE OF KLATEN

This study aims to discover the financial performance of the Original Local Government Revenue (Indonesian: Pendapatan Asli Daerah, abbreviated PAD) of the Klaten Regency Local Government from 2018 to 2022. This study is quantitative and descriptive. Data analysis was performed using the independence ratio, effectiveness ratio, and contribution ratio. The results show the financial performance of the PAD of the Klaten Regency is very low. It is seen from the regional financial independence ratio from 2018 to 2022 that has a percentage of 17.57% with the pattern of instructive relationships. The PAD effectiveness ratio from 2018 to 2022 shows very effective criteria because the revenue exceeds 100% with a percentage of 115.11%. The PAD contribution ratio from 2018 to 2022 shows moderate criteria because it has a percentage of 25.00%. In addition, there are still several obstacles to increasing PAD experienced by the Klaten Regency Local Government. Based on the results of this study, the researchers give some recommendations, namely optimizing sources of PAD that have not been developed well, digitizing the payment system, promoting Local Government Owned Enterprises directly to the public through social media, and putting efforts to minimize obstacles to increasing PAD.

Retribution Collection and Tellecomunication Tower Control on Increased Original Local Government Revenue in Banyuasin District

The aim of this research is to identify how retribution and control of telecommunications towers affect the increase in regional foreign income in Banyuasin Regency. The data sources in this research are secondary data, namely Surat Tanda Retribusi Daerah (STRD) and Surat Tanda Setoran (STS) at the Banyuasin Regency Diskominfo-SP. The research method used in this study is descriptive qualitative. There are three stages in this method: data condensation, data presentation, and verification or conclusions. The percentage of telecommunications tower control retribution collected by the Banyuasin Regency Government in 2020 has exceeded the revenue target, namely 100.23%, in 2021 it increased to 101.60%, while in 2022 it decreased to 84.89%. Even though there will be a decline in 2022, the realization of revenues in 2020 and 2021 has reached or even exceeded the targeted revenues. has been above 100%, this shows that the collection of telecommunications tower control retribution has been achieved very effectively. Meanwhile, the contribution of retribution and control of telecommunications towers to increasing PAD during 2020-2022 is still below 10%, so the criteria are very low.

Financial Performance Analysis of Local Government: A Case Study on Karanganyar Regency

The purpose of this study is to analyze the financial ratios of the Karanganyar Local Government Budget Realization Report for the 2017-2022 fiscal year, with a quantitative descriptive method at the Local Finance Agency (BKD) of Karanganyar Regency. Data were sourced from the budget realization reports, scientific articles, and interviews. Data were collected through document analysis and interviews. The components analyzed include the financial independence ratio, financial growth ratio, effectiveness ratio of original local government revenue (PAD), and local financial efficiency ratio. This study has found a low financial independence ratio of an average of 23.62%. The average PAD growth ratio was 5.14%, local income was 1.98%, operational expenditure was 1.80%, and capital expenditure was 3.72%. The PAD effectiveness ratio was classified as very effective with an average of 107.22%, and the financial efficiency ratio showed a moderate level with an average of 87.17%. This study concludes that the financial performance of the Local Government of Karanganyar Regency needs to be improved. The researchers recommend the government diversify sources of income, evaluate project management, and utilize information technology. Thus, this study provides guidance for the Local Government of Karanganyar Regency in improving the local financial performance.

Determinants of Original Local Government Revenue In North Sumatera Province

The amount of Original Local Government Revenue has increased and decreased every year, in 2020 where the economy in Indonesia was heavily affected by the Covid-19 Pandemic, Original Local Government Revenue has decreased by 6 percent from 2019. The objective of the research was to determine the effect of GRDP, total population, number of labor forces, regional taxes, results of management of separated regional assets, and other legal Original Local Government Revenue toward Original Local Government Revenue of North Sumatra Province. North Sumatera Province is the population in this research. The sample selection method was to use a saturated sampling technique. Secondary data was to use panel data consisting of 2019 to 2021. Data analysis was to use multiple linear regression analysis. The results of the research stated that partially GRDP had a significant effect on Original Local Government Revenue, partially Population had a significant effect on Original Local Government Revenue, partially the number of workforce had no effect on Original Local Government Revenue, partially Regional Tax had a significant effect on Original Local Government Revenue, partially the results of management of separated regional assets did not affected Original Local Government Revenue, partially other Legal Original Local Government Revenue did not affect Original Local Government Revenue. Simultaneously the variables of GRDP, total population, number of labor force, regional taxes, results of management of separated regional assets, other legal Original Local Government Revenue affected Original Local Government Revenue. It is hoped that the government could explore more other sources of Original Local Government Revenue to support sources of financing from the region itself.

Effectiveness And Contribution Of The Hotel Tax Revenue In Optimization Of Original Local Government Revenue In Banyuwangi Regency

The Covid-19 pandemic has resulted in a decrease in domestic and foreign tourist arrivals in Banyuwangi Regency, this is due to one of the government's policies, namely Large-Scale Social Restrictions (PSBB). This has resulted in the tourism sector tax being threatened not optimally, especially the hotel tax. This study aims to determine the level of effectiveness and contribution of Hotel Tax to Regional Original Income (PAD) in Banyuwangi Regency, and to find out what strategies are carried out in optimizing hotel tax revenues to optimize Original Local Government Revenue (PAD). The population of this study is local taxpayers in Banyuwangi Regency, by taking samples from restaurant taxpayers. Data collection techniques are through interviews with the Regional Revenue Agency (BAPENDA) and literature studies of data obtained from BAPENDA and BPS, especially regarding restaurant tax data, PAD, tourists, and strategies in restaurant tax policies. This study resulted in the finding that when the number of victims exposed to Covid-19 was relatively high, it had an impact on the decrease in the number of hotel room occupants, as a result, hotel revenue decreased and affected Hotel Tax Revenue which decreased. The effectiveness of hotel tax revenue is always in the very effective category, because it always meets the set targets. The hotel tax contribution to PAD is always in the very low category because the PAD increase is very significant, not followed by a significant increase in hotel tax. The strategy in optimizing hotel tax revenue is by providing a policy in the form of eliminating fines for late reporting or payments which aims to provide relief to taxpayers so that they are not burdened with their tax obligations so that they continue to carry out their tax obligations.

The Influence of Original Local Government Revenue, Specific Allocation Fund on Government Capital Expenditures in Southeast Sulawesi Disrict/ City

This study aims to examine how the influence of Local Own Revenue and Special Allocation Funds on District/City Government Capital Expenditures in Southeast Sulawesi Province. The type of data used in this study is secondary data. The source of the data used in this study comes from Realization Reports on the Capital Expenditure Budget, Local Own Revenue and Special Allocation Funds from 2015-2021 in 17 Regencies/Cities in Southeast Sulawesi Province. Analysis of testing the data in this study is panel data regression analysis using Eviews 10 software. The results of this study found that the Regional Original Income variable has a significant effect on the Capital Expenditure variable with a significant level of 0.0000, the Special Allocation Fund variable has a significant effect on the Capital Expenditure variable with a significant level of 0.0000. As well as the variable Regional Original Income and Special Allocation Funds Simultaneously or jointly have a significant effect on the Capital Expenditure variable with a significant level of 0.00000. The limitations of this study are that there are still many factors that influence Capital Expenditures, therefore it is hoped that further researchers can add other variables to make them more varied.

The Flypaper Effect Phenomenon: Evidence from Indonesia

Abstract One of the implementations of autonomy policy is fiscal decentralization. The State gives chance to every local government for improving its fiscal ability. Original Local Government Revenue (PAD) is fiscal potency owned local government to improve local government independence to promote welfare to society. To accelerate fiscal independence of local government equally, the central government sends transfer funds in the form of General Allocation Funds (DAU) which aims to comply local government expenditure that has not fulfilled. However, problems faced is local government expenditure management still much more affected by DAU rather than PAD. It indicates that local government still depends on central government to comply expenditure called flypaper effect. This research aims to analyze the effect of PAD and DAU on local government expenditure by identifying whether occurs flypaper on provincial government in Indonesia. The method used in this research is analysis regression of panel data with Generalized Least Square (GLS). Data used is panel data from 34 provinces in Indonesia between 2008 and 2017. Based on results estimation, PAD and DAU positively and significantly affect local government expenditure. However, the DAU more affects local government expenditure compared with PAD. This exhibits that flypaper effect phenomenon occurred on provincial government in Indonesia which local government expenditure response more affected by DAU than PAD. It is happening due to the provincial government still relies on central government to comply its expenditure illustrated with high DAU transfers. This research concludes that decentralization policy in Indonesia is not effective yet. Thus, the government needs to adjust decentralization policy in order to improve regional fiscal independence.

The Effect of Number of Hotels, Number of Restaurants, Per Capita Income, and Population on Original Local Revenue in East Java Province

Original Local Government Revenue of East Java Province makes a high contribution compared to other provinces in Indonesia, being ranked third largest. During the period from 2010 to 2019, there was a continuous increase in Original Local Government Revenue. However, in 2020 there was a decrease due to the COVID-19 pandemic. An increase in Original Local Government Revenue will occur again in 2021 due to the implementation of the new normal policy. The objective of this study is to comprehend and examine how the quantity of hotels, restaurants, individual income, and population size impact the Original Local Government Revenue within the region of East Java Province. This study uses a quantitative approach and focuses on East Java Province from 2010 to 2022. The results show that the number of hotels and restaurants does not affect Original Local Government Revenue. Nonetheless, both individual income per person and population size exert a favorable impact on the Original Local Government Revenue in East Java.

Determinants of Economic Growth, Poverty, and Unemployment: A Path Analysis Study

The main objective of this study is to reveal the role of regional own-source revenues, development spending, and regional minimum wages for economic growth, poverty, and unemployment in this research. A quantitative approach with path analysis was used in this study, which was in Cities and Regencies in Bali Province for the 2015-2021 period. A sample of 62 was analyzed using multiple linear regression methods. The results of the study state that Original Local Government Revenue (PAD), development expenditures, and regional minimum wages have a significant and positive effect on economic growth. PAD and regional minimum wages have a significant and positive effect on poverty, and development spending has a significant and negative effect. PAD does not affect unemployment. Development spending and regional minimum wages significantly and positively affect unemployment.

YOGYAKARTA SPECIAL PROVINCIAL GOVERNMENT POLICY IN EFFORTS TO INCREASE ORIGINAL LOCAL GOVERNMENT REVENUE AFTER THE COVID-19 PANDEMIC

The Covid-19 pandemic has also impacted the Yogyakarta Special Region (DIY) sector. In 2020, the DIY city government anticipated a reduction of original DIY local government revenue from the previous target of 50%. The purpose of this research is to know the urgency of the policy of the provincial government of DIY in terms of the PAD after the pandemic of Covid-19 and to analyse the policy of the local government of DIY in terms of PAD expansion after the Covid-19 pandemic. The researcher used normative legal research for the study. The researcher used three methods of problem-based approach the statutory approach, the historical approach and the conceptual approach, which have the descriptive and prescriptive methods of specification research. In conclusion, the DIY provincial government policy's urgency in increasing the PAD after the Covid-19 pandemic is that the PAD experienced a contraction of 6,87% in 2021.

Implementation of Original Local Government Revenue Policy in Tomohon City Regional Environment Service

Implementation of Original Local Government Revenue Policy in Tomohon City Regional Environment Service

Analysis the Poverty Level in Jambi Province, Indonesia

This research has purposed: 1) Revealing and analyze those impact from original local government revenue towards the poverty level in Jambi Province; 2) Discovered and analyze those impact from economic growth towards poverty level in Jambi Province; 3) Determined and analyze those simultaneously impact from original local government revenue and economic growth towards the poverty level in Jambi Province. These research analysis techniques used was multiple linear regression analysis by compared to the result of data panel analysis. According to the results from partial and simultaneous tests it said that original local government revenue and economic growth variables both individually or simultaneously have a significant affect towards the poverty level in Jambi Province. These panel data analysis results found if the Human development index, Economic growth and Educational level in Jambi has a significant affect towards the poverty level in Jambi Province.

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Financial Performance Pemerintah Daerah pada Kawasan Strategis Nasional Gerbangkertosusila

To achieve optimal fiscal decentralization, each district/city must be able to manage its resources in an successful and proficient way. This could be accomplished through local autonomy, over fragmentation. The purpose of this study is to analyze the impact referring to local native income, variables and central government transfer fund variables on the financial execution of the Rule / City Government of the Gerbangkertosila Area of East Java. Regarding the research written by the author, the area used is a report on the implementation of the 2017-2021 city budget for the national strategic area of Gerbangkertosusila, which uses quantitative methods and emphasizes variables of local original income, central government transfer funds and financial performance. The tools used by the authors in this study were processed using SPSS 26 software. The selection of data analysis methods for hypothesis testers from existing variables is using multiple linear regression analysis methods. From various tests conducted by the author, the research results are concluded as follows: (1) Regional Original Revenue has a positive effect on financial performance, meaning that increasing regional original income means also increasing the financial performance of the local government gatekertosila, (2) the balance of funds has a negative effect on financial performance capabilities. In other words, the increase in central government transfer funds will reduce the financial performance of the Regional Government of the Gerbangkertosusila Area.
 Keywords: Original Local Government Revenue, Balancing Fund, Financial Results

An environmental impact assessment of restaurant operation: A case study of RM Restaurant in Garut, Indonesia

Food is one of the basic human needs. The availability of restaurants is very essential to support human life. In addition, the existence of restaurants in Garut Regency, which is one of the favourite tourist destinations in West Java, benefits local residents due to the opportunity for working and increasing the original local government revenue. A sustainable restaurant operation should be achieved regarding the impact of restaurant activities on the environment. The objectives of the study were to assess the impact of RM Restaurant on the environment and develop environmental management and monitoring. This research was a descriptive quantitative and qualitative research. The quantitative analysis aimed to analyse land use, surface water quality, water usage, and solid waste generation. The descriptive qualitative analysis was performed to come up with suggestions for environmental management and monitoring. This research was conducted in January-March 2022 during the operation of RM Restaurant, so the impact assessment was based on the observation, existing data, and laboratory data. The results show the environmental impact of RM Restaurant operation including land use change, decrease in surface water quality, and solid waste generation. We recommend environmental management including maintaining green open space, providing the wastewater treatment plant, and solid waste management. Environmental monitoring should be applied by measuring the land use according to Garut Regency Regulation Number 29 of 2011, monitoring the quality of surface water according to Indonesian Government Regulation No 22 of 2021, and monitoring solid waste generation.