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All Journal ARISTO EKONOMIS : Journal of Economics and Business Jurnal Agregasi Journal of Humanities and Social Studies Jurnal Ilmiah Manajemen Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences INVEST : Jurnal Inovasi Bisnis dan Akuntansi International Journal of Science and Society (IJSOC) JKP (Jurnal Kajian Pemerintah: Journal of Government Social and Politics) JEKP (Jurnal Ekonomi dan Keuangan Publik) Influence: International Journal of Science Review
Sinurat, Marja
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Public Health Social Sciences

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PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DALAM MENINGKATKAN PENDAPATAN DAERAH DI KABUPATEN KATINGAN Sinurat, Marja; Simanjuntak, Tumpak H.; Pratama, Christian Anugrah
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol. 8 No. 2 (2021): Vol 8 No. 2 (2021): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Fakultas Manajemen Pemerintahan, Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v8i2.2794

Abstract

Abstract MANAGEMENT OF RURAL AND URBAN LAND AND BUILDING TAX RECEIVABLE IN INCREASING REGIONAL INCOME IN THE KATINGAN REGENCYThe government has transferred the Rural and Urban Land and Building Tax (PBB-P2) from the central tax to a regional tax which aims to provide an additional source of regional original income (PAD) for regional development. This transition resulted in an increase in PBB-P2 receivables in the regions. The purpose of this study is to analyze how to manage receivables, analysis of factors that influence the increase and decrease of PBB-P2 receivables. The method used is a qualitative method with data collection techniques through interviews and documentation. The data were analyzed based on George R. Terry’s theory of management functions and the analysis of PBB-P2 receivables management basically had not been carried out properly so that there was an increase in receivables. This increase in debt occurs because there has not been an update of tax subject and object data and the lack of competence of the tax management apparatus as well as the low awareness of the public to pay taxes. Efforts were made by making a PBB-P2 data collection application in Katingan Regency Keywords: Accounts Receivable Management; Rural and Urban Land and Building Tax (PBB-P2); Increase in Regional Original Income (PAD). Abstrak Pemerintah telah mengalihkan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dari pajak pusat menjadi pajak daerah yang bertujuan memberikan tambahan sumber pendapatan asli daerah (PAD) bagi pembangunan daerah. Peralihan tersebut menjadikan peningkatan piutang PBB-P2 di daerah. Tujuan penelitian ini adalah menganalisis cara mengelola piutang, analisis faktor yang mempengaruhi peningkatan dan pengurangan piutang PBB-P2. Metode yang digunakan metode kualitatif dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Data dianalisis berdasarkan teori fungsi manajemen George R. Terry dan analisa pengelolaan piutang PBB-P2 pada dasarnya belum terlaksana dengan baik sehingga terjadi peningkatan piutang. Peningkatan piutang tersebut terjadi karena belum dilakukan pembaharuan data subjek dan objek pajak dan kurangnya kompetensi aparatur pengelola pajak serta rendahnya kesadaran masyarakat untuk membaymembayar pajak. Upaya dilakukan dengan membuat aplikasi pendataan PBB-P2 di Kabupaten Katingan. Kata kunci: Pengelolaan Piutang; Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2); Peningkatan Pendapatan Asli Daerah (PAD).
KEMANDIRIAN KEUANGAN DAERAH KOTA PEKANBARU Sinurat, Marja; Sudrajat, Ihwan; Komedi, Komedi
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol. 10 No. 2 (2023): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Fakultas Manajemen Pemerintahan, Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v10i2.3922

Abstract

Abstrak Analisis kemandirian keuangan daerah Kota Pekanbaru bertujuan untuk mengidentifikasi dan menganalisis berbagai faktor yang mempengaruhi kemandirian keuangan daerah melalui: struktur pendapatan daerah, belanja daerah, kebijakan perpajakan, sektor ekonomi potensial, dan upaya diversifikasi perekonomian Kota Pekanbaru. Kemandirian Keuangan Kota Pekanbaru meningkat dari tahun ke tahun yang ditujukkan dengan rasio kemandirian keuangan tahun 2020 sebesar 35,91% dengan kemampuan rendah dan pola hubungan konsultatif, tahun 2021 meningkat menjadi sebesar 41,42% walaupun masih dengan kemampuan rendah dan pola hubungan konsultatif, namun pada tahun 2022 meningkat hingga sebesar 52,64% dengan kemampuan sedang dan pola hubungan partisipatif. Hal ini menunjukkan bahwa kemandirian Kota Pekanbaru semakin lama semakin meningkat yang didukung dengan derajat desentralisasi sebesar 34,49% dengan mengubah kriteria dan rasio efektivitas pengelolaan keuangan sebesar 95,14%. Kata Kunci: Analisis Kemandirian, Kemandirian Keuangan, dan Keuangan Daerah Abstract An analysis of the regional financial independence at Pekanbaru City aims to identify and analyze various factors that affect regional financial independence through the regional income structure, regional expenditure, taxation policies, potential economic sectors, and diversifying efforts of the Pekanbaru City economy. The financial independence of Pekanbaru City increases year-on-year as indicated by the ratio financial independence from 2020 of 35.91% with low ability and consultative relationship patterns, while in 2021, that increase to 41.42% although still with low ability and consultative relationship patterns, but in 2022, increases to 52.64% with moderate ability and participatory relation patterns. The financial independence of Pekanbaru City increases from year to year as indicated by the ratio of financial independence in 2020 of 35.91% with low ability and consultative relationship patterns. In 2021, it increases to 41.42% although still with low ability and consultative relations patterns. In 2022, it will increase to 52.64% with moderate ability and participatory relationship patterns. As a result, the independence of Pekanbaru City is increasing which is supported by 34.49% by the degree of decentralization, by changing the criteria, and the effectiveness ratio of financial management of 95.14%. As a result, the independence of Pekanbaru City was growth supported by the degree of decentralization of 34.49% by changing the criteria and the ratio of financial management effectiveness of 95.14%. Keywords: Independence Analysis, Financial Independence, and Regional Financial
Optimalisasi Penerapan Sistem Informasi Pemerintahan Daerah Dalam Meningkatkan Kualitas Laporan Keuangan di Kabupaten Gianyar Wahyudi, Kadek Prawira; Johannes, Ayu Widowati; Sinurat, Marja; Romarina, Arina
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol. 11 No. 1 (2024): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Fakultas Manajemen Pemerintahan, Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v11i1.4381

Abstract

ABSTRACT This research aims to determine the optimization of the implementation of the Regional Government Information System (SIPD) in improving the quality of regional government financial reports in increasing the use of SIPD so that it can improve the quality of regional government financial reporting in Gianyar Regency. This research design is qualitative research using descriptive methods. Data collection techniques use three methods, namely observation, interviews and documentation. The data that has been collected is analyzed according to the Miles and Huberman analysis model, which includes data reduction techniques, data presentation, and drawing conclusions. The theoretical basis that researchers use in this research is to use the theory according to DeLone and McLean with six key elements. System quality, information quality, service quality, intensity of use, user satisfaction and net benefits. Keywords: Information System, Report Quality, Regional Government Financial Reports ABSTRAK Penelitian ini bertujuan untuk mengetahui optimalisasi penerapan Sistem Informasi Pemerintahan Daerah (SIPD) dalam meningkatkan kualitas laporan keuangan pemerintah daerah dalam meningkatkan pemanfaatan SIPD sehingga dapat meningkatkan kualitas pelaporan keuangan pemerintah daerah di Kabupaten Gianyar. Desain penelitian ini adalah penelitian kualitatif dengan menggunakan metode deskriptif. Teknik pengumpulan data menggunakan tiga cara yaitu observasi, wawancara, dan dokumentasi. Data-data yang telah terkumpul dianalisis sesuai model analisis Miles dan Huberman, yang mencakup teknik reduksi data, penyajian data, dan pengambilan kesimpulan. Landasan teori yang peneliti gunakan dalam penelitian ini adalah dengan menggunakan teori menurut DeLone dan McLean dengan enam elemen kunci. Kualitas sistem (system quality), kualitas informasi (information quality), kualitas layanan (service quality), intensitas penggunaan (intention to use), kepuasan pengguna (user satisfaction), serta manfaat bersih (benefit). Kata Kunci: Sistem Informasi, Kualitas Laporan, Laporan Keuangan Pemerintah Daerah
Strategi Optimalisasi Pendapatan Pajak Daerah Untuk Meningkatkan Kemandirian Keuangan (Analisis di Kota Pekanbaru) Kurniawan, Alek; Akbar, Bahrullah; Sinurat, Marja; Meltarini, Meltarini
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1825

Abstract

This research aims to analyze the contribution of local taxes to Local Own Source Revenue (PAD) and to identify the level of fiscal independence of the region in Pekanbaru City. The research method used is secondary data analysis from the realization data of local taxes and PAD from 2018 to 2022 obtained from the Pekanbaru City Revenue Agency. The data is then analyzed using descriptive statistical techniques to identify trends in the contribution of local taxes to PAD and the level of fiscal independence of the region during this period. The analysis results show that the contribution of local taxes to PAD in Pekanbaru City ranges from 80% to 93% during this period, with an increasing trend every year. However, fiscal independence of the region is still in the category of "Towards Fiscal Independence," with PAD contributions ranging from 25% to 33% of the total Regional Revenue in the Regional Budget. The study concludes that although local taxes have become the main backbone for PAD in Pekanbaru, fiscal independence of the region needs to be strengthened with measures such as re-registering taxpayers and improving the efficiency of local tax management.
Optimising Regional Financial Performance through Capital Expenditure and Regional Revenue in Bengkalis Regency 2017-2020 Abdi, Syahrial; Akbar, Bahrullah; Maryani, Dedeh; Sinurat, Marja
ARISTO Vol 11 No 2 (2023): July
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ars.v11i2.6899

Abstract

Local Government Governance in Improving Regional Financial Performance on the Analysis of Capital Expenditure and Regional Revenue from 20017 to 2020 proves that the Quality and Allocation of Expenditure has not been seen due to the Pattern of Leadership Culture and Geopolitics of Bengkalis Regency. Capital Expenditure has not been prepared to build infrastructures related to the community’s economic growth, which will ultimately impact increasing Regional Original Revenue (PAD). This research is a qualitative descriptive type, intending to know the work of regional finance; there are 5 (five) elements, namely: 1) Degree of Decentralisation; 2) Financial Dependence on the Central Government; 3) Financial Independence; 4) Effectiveness of local revenue; 5) Degree of BUMD Contribution. This paper proves that optimal and effective capital expenditure and the ability to develop an integrated revenue-raising program can improve regional financial performance.
Optimization of Clean Water Services by PERUMDA Tirta Bhagasasi Lutfi, Reza; Akbar, Bahrullah; Sinurat, Marja
International Journal of Science and Society Vol 7 No 4 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i4.1575

Abstract

This study analyzes the optimization of clean water services provided by PERUMDA Tirta Bhagasasi in Bekasi Regency, focusing on institutional performance, service quality, and key factors influencing service delivery. Using a qualitative descriptive case study approach, data were collected through interviews, field observations, and document analysis. The findings show that clean water services have not yet reached optimal standards, as indicated by unequal service distribution, inconsistent water quality, fluctuating water pressure, and limited-service continuity in several areas. Structural constraints such as aging infrastructure, high non-revenue water (NRW), declining raw water quality, and insufficient budget allocation significantly hinder service improvement. Managerial issues, including limited coordination, gaps in human resource competence, and inadequate complaint-response mechanisms, further weaken service effectiveness. The study concludes that optimizing service performance requires an integrated strategy involving infrastructure rehabilitation, capacity enhancement, digital innovation, institutional strengthening, sustainable raw water management, and multi-stakeholder collaboration. These efforts are essential to ensure equitable, efficient, and sustainable clean water services for the growing population of Bekasi Regency.
Dynamic Governance and Good Governance: Synergy in Regional Financial Management Gita, Inrawaty; Akbar, Bahrullah; Sinurat, Marja; Meltarini
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.4107

Abstract

Regional financial management plays a central role in realizing good governance and effective public service delivery. In Indonesia, the performance of regional financial management is measured through the Regional Financial Management Index (IPKD), which serves as an accountability tool and a benchmark for improving governance quality. This study aims to identify and analyze the application of dynamic governance in regional financial management, including its inhibiting and supporting factors, as well as to formulate an implementation model of dynamic governance within the Bekasi City Government. The objective is to improve the IPKD as mandated by the Ministry of Home Affairs Regulation Number 19 of 2020. A qualitative research design was employed using a governmental science methodology. Data were collected through observation, interviews, and documentation, with the Bekasi City Government serving as the research locus. The results indicate that dynamic governance, based on the dynamic capabilities framework, has not been carried out optimally, resulting in a suboptimal IPKD score.
Co-Authors Abdi, Syahrial Anadirga, Cika Nurunnisa Arina Romarina, Arina Bahrullah Akbar Fernandes Simangunsong, Fernandes Gita, Inrawaty Johannes, Ayu Widowati Komedi, Komedi Kurniawan, Alek Lutfi, Reza Maryani, Dedeh Meltarini Meltarini, Meltarini Muchlis Hamdi Mulyati, Deti Nurdin, Nurliah Nurdin Nurdiyanti, Nurdiyanti Nurliah Nurdin Pamungkas, Raka Panji Patra Anggaredho, Panji Patra Pratama, Christian Anugrah Simanjuntak, Tumpak H. Sinaga, Womsiter Sudrajat, Ihwan Sumaryadi, I Nyoman Suprapto Suprapto Wahyudi, Kadek Prawira