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All Journal Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara Publica: Jurnal Pemikiran Administrasi Negara Educoretax
Farida, Ai Siti
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Laporan Keuangan Pemerintah Daerah Kabupaten Subang Farida, Ai Siti; Nugraha, Raden Faisal Maulana
Publica: Jurnal Pemikiran Administrasi Negara Vol 11, No 2 (2019): Publica: Jurnal Pemikiran Administrasi Negara
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.037 KB)

Abstract

The existence of regional autonomy requires each region to manage its finances independently. In its financial management, in 2014-2017 Subang District had several problems such as, the largest income was still from the balanced fund which was a transfer from the Central Government, low capital expenditure, regional financial growth was at a very low value and inefficient local revenue. This study aims to find out how the financial performance of the Subang Regency Government in 2014-2017 was measured using regional financial ratios. This research is a qualitative descriptive study. In data collection, researchers used the method of observation, interviews, and documentation. The type of data used is primary data from the Subang District Government Budget Realization Report 2014-2017. The results of the analysis show that the Financial Performance of the Subang Regency Government in terms of (1) The independence ratio shows that Subang Regency is very independent because the average is 17.1% (2) The harmony ratio of the Subang Regency government is more likely to prioritize operational expenditure than capital expenditure. Large operating expenses are at an average of 73.75%. While for capital expenditures at an average of 21.75% (3) Regional financial growth ratios can be said to be still very low, because the average is 8.6% (4) The efficiency ratio of local revenue can be said to be inefficient, because the average the efficiency rate is 63.3% (5) The effectiveness ratio of Subang Regency's original income has been effective, because the average effectiveness is above 100% which is 113.8%.
Efektivitas Penerapan Insentif Pajak Bumi Dan Bangunan Di Badan Pendapatan Daerah Kabupaten Bandung Tahun 2020 Anggraeny, Windy; Farida, Ai Siti; Alia, Siti
Educoretax Vol 2 No 2 (2022)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v2i2.179

Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa efektifnya program insentif pajak bumi dan bangunan di Kabupaten Bandung pada tahun 2020. Program insentif ini diluncurkan sebagai bentuk perhatian pemerintah daerah kepada wajib pajak yang kesulitan membayar pajak diakibatkan penurunan ekonomi akibat Covid-19. Pemberian insentif pajak ini yakni dengan pemberian keringanan berupa kebebasan pajak, pemotongan pajak, serta penghapusan denda pajak yang diatur dalam Peraturan Bupati Bandung No. 27 Tahun 2020. Dengan diterapkannya program insentif PBB mampu melakukan percepatan pemulihan ekonomi masyarakat yang sempat menurun diakibatkan Covid-19 dengan meringankan masyarakat dalam membayar PBB. Metode penelitian ini menggunakan pendekatan kualitatif deksriptif dengan teknik pengumpulan data menggunakan wawancara terstruktur, observasi, dan dokumentasi. Teknik analisis data dengan reduksi data, penyajian data, dan kesimpulan atau verifikasi. Dan teknik validitas data menggunakan triangulasi data. Hasil penelitian menunjukkan bahwa dari segi realisasi pendapatan PBB sangat efektif karena mencapai 107%. Namun, dianalisis menggunakan teori efektivitas dari Makmur bahwa dimensi ketepatan biaya dan ketepataan perintah belum terpenuhi disebabkan jumlah yang melakukan permohonan pengajuan keringanan pajak hanya 1028 wajib pajak dari 1,1 juta wajib pajak yang ada di Kabupaten Bandung. Hal ini disebabkan kurang masifnya sosialisasi dan penyebaran informasi program insentif PBB diakibatkan kurangnya anggaran untuk penyelenggaraan program. Hal inilah yang menyebabkan tingkat kepatuhan wajib pajak pada tahun 2020 hanya 5%. Hal ini disebabkan Bapenda Kab. Bandung dalam menjalankan tugasnya memiliki beberapa hambatan yakni sosialisasi yang tidak merata disebabkan keterbatasan waktu, luasnya geografis daerah, sumber daya manusia, dan media informasi ke masyarakat yang berada di pelosok.
Determination of the APBD through Regional Head Regulations and its Implications for the Principles of Good Governance: Case Study of Indramayu Regency in 2023 Farida, Ai Siti; Suhendar, Suhendar
Publica: Jurnal Pemikiran Administrasi Negara Vol. 17 No. 1 (2025): Publica
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpan.v17i1.45200

Abstract

This study aims to analyze the enactment of the 2023 Regional Revenue and Expenditure Budget (APBD) in Indramayu Regency without mutual agreement between the Regent and the DPRD, using the principles of Good Governance as the main analytical framework. The research adopts a descriptive qualitative approach with a normative analysis of statutory regulations and official government documents. The findings reveal that although the enactment of the APBD through a Regent Regulation is legally justified under Article 313 of Law No. 23 of 2014 and its derivatives, the practice reflects institutional dysfunction, centralization of executive authority, and violations of the principles of participation, transparency, and accountability. The absence of administrative sanctions from the provincial government also indicates weak enforcement of the rule of law and insufficient vertical oversight. This study recommends strengthening collaboration between the executive and legislative bodies, ensuring alignment with agreed fiscal planning documents, enforcing sanctions where appropriate, and reforming oversight systems to ensure that local financial governance adheres to democratic, participatory, and accountable Good Governance standards.
The Impact of Regional Revenue and Expenditure Budget (APBD) Deficits on Fiscal Sustainability and Government Performance in Pangandaran Regency Farida, Ai Siti; Suhendar, Suhendar
Jurnal Borneo Administrator Vol. 22 No. 1 (2026): April 2026
Publisher : Pusjar SKPP Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v22i1.1689

Abstract

The deficit in the Regional Revenue and Expenditure Budget (APBD) poses a critical challenge to fiscal sustainability in Pangandaran Regency. This study aims to analyse the impact of the APBD deficit on local governance by examining the causes, implications, and potential strategies to improve fiscal stability. A descriptive qualitative approach was used, with document analysis as the main method. Data were collected from official documents of the Pangandaran Regency Government, including regional regulations related to the 2021–2025 APBD, as well as from academic literature published on Google Scholar, academic portals, and other reliable sources between 2010 and 2025. The study results showthat the APBD deficit in Pangandaran follows a recurring pattern, with the highest level reaching 35.50% of total revenue in 2023. This region remains heavily dependent on transfers from the central government, which account for more than 77% of its annual revenue. Expenditures are mostly directed towards personnel and operational costs, while capital expenditures are trending downward. From the perspective of Public Finance Theory, Fiscal Decentralization Theory, and Fiscal Sustainability Theory, this condition poses a risk to regional fiscal capacity and may hamper long-term economic development. To address these challenges, this study recommends practical strategies: optimizing Local Own-Source Revenue (PAD) through tourism and creative industries; reallocating expenditures toward productive capital investments; and implementing performance-based budgeting to strengthen fiscal discipline. The contribution of this study lies in providing theoretical insights and concrete policy recommendations in public administration, particularly in strengthening regional fiscal independence and resilience in managing recurring budget deficits.
Co-Authors alia, siti Anggraeny, Windy Nugraha, Raden Faisal Maulana Suhendar Suhendar, Suhendar Wanfora, Ihsan