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Journal : Journal of Social and Humanities

Analysis of the Effectiveness of General Services Retribution Revenue and Its Contribution to Local Revenue of Mataram City M. Alif Husain; Abdul Manan; Eka Agustiani; Gaghman , AbdulGhani
Journal of Social and Humanities Vol. 2 No. 2 (2024): July-December
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/jsh.v2i2.267

Abstract

This study aims to analyze the growth rate and effectiveness of general service levy revenue, the contribution of general service levies to local retribution, and the contribution of both general service levies and local retribution to the Local Revenue (PAD) of Mataram City from 2018 to 2022. This research employs a quantitative descriptive approach. The analysis revealed that the growth rate of the general service levy in Mataram City between 2019 and 2022 showed positive growth, but the increase was minimal, with an average growth rate of only 13.86% (categorized as Unsuccessful). The effectiveness ratio of general service levy revenue from 2018-2022 averaged 61.53%, indicating a "Less Effective" performance. This suggests that the Mataram City Government has been largely unsuccessful in achieving its general service levy revenue targets. While general service levies have made a significant contribution to local retribution, with an average contribution of 85.26% (categorized as Very Good), their contribution to Mataram City's PAD is still inadequate, averaging only 4.39% (categorized as Very Lacking). Similarly, the contribution of local retribution to Mataram City's PAD remains insufficient, with an average contribution of 5.16% (categorized as Very Insufficient). Moving forward, it is recommended that the Mataram City Government implement both intensification and extensification policies to improve the collection of general service levies, thereby increasing their contribution to PAD. Future research should extend beyond a 5-year period to provide more comprehensive insights and clearer trends.
The Effect of Fiscal Decentralization, and Financial Performance on Economic Growth of Mataram City, Indonesia Zilvi Irta Rizkita; Abdul Manan; Siti Sriningsih; Aloysius Ajab Amin; Yevheniia Sribna; Vesna Aleksić
Journal of Social and Humanities Vol. 2 No. 2 (2024): July-December
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/jsh.v2i2.271

Abstract

This study aims to analyze the effect of fiscal decentralization and financial performance on economic growth in Mataram City. The data used is secondary data from 2010 to 2022 sourced from BKD. The research approach uses an associative quantitative approach. The data analysis technique used is the analysis of fiscal decentralization, financial performance in the efficiency ratio and effectiveness ratio indicators and using the Eror Corection Model (ECM) statistical test analysis tool. The results showed that the average fiscal decentralization for 13 years in the criteria was sufficient at 37.62%, and has not been able to manage its own finances so that it still depends on local governments even though the source of PAD is starting to improve, while in financial performance with the efficiency ratio indicator that it is quite efficient with an average of 83.73% for 13 years and in the effectiveness ratio indicator that is effective with an average of 96.62% for 13 years. While in the Error Corection Model (ECM) statistical test, that fiscal decentralization has a positive and significant effect at 5% alpha on the economic growth of Mataram city in the short term while in the long term it is not significant at 5% or 10% alpha because the probability value is 0.1323 but has a positive effect, besides that financial performance in the efficiency ratio indicator and the effectiveness ratio has a positive and significant effect at 5% alpha both in the long and short term on the economic growth of Mataram city.