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Journal : Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah

Pengelolaan Retribusi Pasar Di Dinas Perindustrian Dan Perdagangan Kabupaten Bandung Gilang Aprilianto; Faizal Pikri; Fitri Pebriani Wahyu
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol 4, No 1 (2022): Birokrasi & Pemerintahan Daerah 7
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v4i1.15546

Abstract

Based on the results of the study, the authors suspect that the management of user fees is not optimal, this can be seen from the number of traders who do not pay market fees. UPTD and Disperindag have difficulty in anticipating this. So even when viewed from the point of view of the results (effectiveness) of the management of this market retribution, it is still estimated that the collection is not optimal. The researcher wants to use the theory of financial management by Nick Devas (1989) which has five dimensions regarding the management of market charges which include simple, complete, efficient, effective, and easy to adjust. The method used in this study uses a descriptive method with a qualitative approach. The type of data used in this research is using quantitative and qualitative data. The data sources used are primary and secondary data sources. The locus of this research is in the Department of Industry and Trade, Bandung Regency. The sample selection technique used is purposive sampling which is this technique to determine the informant with the best position in providing the information needed. For data analysis, the researcher uses the theory of Miles and Huberman's model which says that qualitative data analysis is carried out in an interactive way and continues continuously until it is finished, until the data is saturated. The results showed that the Market Levy Financial Management at the Industry and Trade Service was not fully optimal. Because in terms of results (effectiveness) there are still many problems that need to be faced and resolved by local governments.
Pengawasan Pajak Reklame di Badan Pengelolaan Pendapatan Daerah Kota Bandung irfan saeful ikhsan; Faizal Pikri
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol 3, No 1 (2021): Birokrasi & Pemerintahan Daerah 4
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v3i1.10244

Abstract

  This research is motivated by the author's interest in the efforts of the Bandung City Regional Revenue Management Agency in monitoring the billboard tax. Based on the observations made, there is a problem, namely the advertisement tax revenue is not in accordance with the expected target due to the lack of direct implementation of the advertisement tax supervision, there are still taxpayers who put up billboards but do not report first, lack of human resources in monitoring the billboard tax supervision. in the Regional Revenue Management Agency. The research method used in this research is a qualitative approach with descriptive research type. Data collection techniques using through interviews, observation, documents and triangulation. The results of this study indicate that the advertisement tax supervision has implemented the characteristic theory of effective supervision. However, there are still dimensions that have not worked well, among others: in an organizational realistic dimension because the number of human resources under supervision is not sufficient. inhibiting factors, namely limited human resources, lack of awareness of taxpayers of local taxes, and the determination of the potential for advertisement tax that has not been on target. Efforts are made to monitor the billboard tax, namely increasing the number of human resources and increasing their competence through education and training, increasing the socialization of understanding about the billboard tax to the public, conducting periodic supervision of taxpayers so that there are no deviations or deviations. there are data errors submitted by taxpayers, and strict enforcement of the implementation of billboard tax supervision.
Efisiensi Dan Efektivitas Anggaran Belanja Pada Rumah Sakit Umum Daerah Cicalengka Kabupaten Bandung Yoga Pratama; Faizal Pikri
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol 2, No 2 (2020): Birokrasi & Pemerintahan Daerah 2
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v2i2.9385

Abstract

This journal discusses the efficiency and effectiveness of the budget for the Regional Public Service Agency with a case study at the Cicalengka Regional General Hospital in Kabupaten Bandung. Efficiency and effectiveness become a necessity for regional public service bodies because in their services they are required to provide optimal and best services without seeking certain benefits. This study aims to determine the realization of the budget of general hospitals in Bandung district cicalengka by analyzing the efficiency and effectiveness of the expenditure budget, as well as knowing the factors that cause the realization is not achieved optimally and know what are the obstacles in the implementation of the budget and efforts in solving problems on the realization of the budget. The results of the analysis show that the efficiency in the budget of general hospitals in Cicalengka is in the quite efficient category and the effectiveness analysis shows the results in the ineffective category due to the inadequate utilization and planning in optimizing the budget and the lack of available budget in meeting the needs of the hospital.