Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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All Journal Jurnal Sinar Manajemen International Journal of Health, Economics, and Social Sciences (IJHESS)
Umar
Program Studi Bisnis Digital, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Palu, Indonesia
Economics, Econometrics & Finance Public Health Social Sciences

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Analisis Perkembangan Potensi Pendapatan Asli Daerah Kabupaten Banggai Kepulauan Sebagai Daerah Otonomi: Analysis of the Development of Regional Original Income of Banggai Islands Regency as an Autonomous Region Liswan Rusman; Umar; Cahyaning Raheni
Jurnal Sinar Manajemen Vol. 10 No. 3 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v10i3.4400

Abstract

Analisis Perkembangan Potensi Pendapatan Asli Daerah Kabupaten Banggai Kepulauan Sebagai Daerah Otonomi”. Tujuan dari penelitian ini adalah untuk mengetahui perkembangan potensi PAD Kabupaten Banggai Kepulauan dari sektor pajak daerah dan retribusi daerah. Data yang digunakan adalah laporan realisasi anggaran (LRA) tahun anggaran 2018-2021 pada Badan Pendapatan Daerah Kabupaten Banggai Kepulauan yang diperoleh melalui https://banggaikep.go.id/portal/. Metode analisis deskriptif kualitatif, menggunakan pendekatan analisis tipologi klassen dan analisis proyeksi. Hasil penelitian menunjukkan bahwa perkembangan PAD Kabupaten Banggai Kepulauan dari analisis tipologi klassen dan analisis proyeksi tidak ada perbedaan yaitu secara umum perkembangan potensi PAD Banggai Kepulauan menunjukkan perkembangan yang terbatas, dari 9 jenis pajak daerah dan 15 jenis retribusi daerah yang dipungut yaitu pajak hotel dan retribusi pelayanan kesehatan yang memberikan kontribusi terbesar.
Analysis of Regional Government Financial Management Performance in Banggai Islands Regency, 2021–2025 Liswan Rusman; Umar; Mastia M Halimu
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 3: July 2026 - International Journal of Health, Economics, and Social Sciences (IJHESS)
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i3.12031

Abstract

This study aims to analyze the performance of regional revenue and expenditure management in Banggai Islands Regency during the 2021–2025 period. The study employed a descriptive quantitative approach by analyzing the Regional Government Financial Statements (LKPD) for 2021–2025. The data were obtained from the Regional Revenue, Finance, and Asset Management Agency (BPKAD) of Banggai Islands Regency and analyzed using indicators including the fiscal independence ratio, regional financial efficiency ratio, growth ratio, effectiveness ratio, variance analysis, and expenditure harmony ratio. The results show that the level of fiscal independence was low, while regional financial efficiency was categorized as less efficient. The growth of regional revenue and expenditure fluctuated during the study period. Regional revenue effectiveness was categorized as moderately effective. The expenditure variance resulted in a negative variance, while the expenditure harmony ratio indicated that significant disparities remained among the components of regional expenditure.
Co-Authors Cahyaning Raheni Liswan Rusman Mastia M Halimu