Research Article
Analysis of the Effectiveness and Contribution of Regional Income on the Revenue and Expenditure Budget Situbondo City
@INPROCEEDINGS{10.4108/eai.4-11-2020.2304549, author={Ika Wahyuni and Randika Fandiyanto}, title={Analysis of the Effectiveness and Contribution of Regional Income on the Revenue and Expenditure Budget Situbondo City}, proceedings={Proceedings of the First International Conference on Economics, Business and Social Humanities, ICONEBS 2020, November 4-5, 2020, Madiun, Indonesia}, publisher={EAI}, proceedings_a={ICONEBS}, year={2021}, month={2}, keywords={efficiency; effectiveness; degree of autonomy regional original income}, doi={10.4108/eai.4-11-2020.2304549} }- Ika Wahyuni
Randika Fandiyanto
Year: 2021
Analysis of the Effectiveness and Contribution of Regional Income on the Revenue and Expenditure Budget Situbondo City
ICONEBS
EAI
DOI: 10.4108/eai.4-11-2020.2304549
Abstract
The potential abundant resources in Situbondo Regency are very possible to be used as a source of Locally-generated revenue (PAD), the low management of potential sources will have a direct impact on PAD revenue so that innovation is needed both in management and innovation of transaction tools that support the acquisition of PAD itself. The object of this research is Situbondo Regency with PAD data for 10 years, namely 2010 to 2019. The variables of this study are (a) the amount of contribution of each PAD source, namely the ratio between the revenue of each source of PAD and the total PAD and (b) the effectiveness of the source. Contribution of each source of PAD to the Total PAD in an average proportion shows Regional Tax of 20.16%, Regional Retribution of 11.38%, Results of Regionally Owned Companies and Management of Separated Regional Assets of 3.83% Others Legitimate PAD of 64.3%. These results indicate that the majority of revenues come from Other Legitimate PAD. The effectiveness of revenue from PAD sources showed a figure of 100.28% or "very effective", but for several periods the realization of revenue from PAD showed fluctuations in effectiveness. 2010 (100.97%), 2011 (101.33%), 2012 (102.29%), 2013 (100.94%), 2014 (101.15%) and 2018 (101, 43%) indicates "very effective" criteria, but for 2015 (99.05%), 2016 (97.18%), 2017 (98.23%) and 2019 (99.51%) revenue realization areas are below the target set or fall into the "effective" category.