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All Journal Income Journal of Economics Development Agency Journal of Management and Business JEKAMI: Journal of Accounting
Nur Sandi Marsuni
Hasanuddin University
Economics, Econometrics & Finance

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Optimizing Regional Original Income: A Comprehensive Analysis and Assessment of Revenue Management Practices in Pangkajene Regency and Islands Nur Sandi Marsuni; Nur Asmi Ainun kamal
Income Journal Of Economics Development Vol. 4 No. 1 (2024): Januari 2024
Publisher : Pustaka Digital Indonesia

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This research delves into the optimization of regional original income and scrutinizes its recording practices in Pangkajene Regency and Islands for the years 2021-2022. Employing a descriptive qualitative research method, data was collected through observation, interviews, and documentation. The findings reveal that the regional original income in Pangkajene and Islands comprises various taxes including hotel tax, restaurant tax, entertainment tax, advertising tax, street lighting tax, parking tax, underground water tax, class C mineral tax, land and building tax, and BPHTB tax. Despite an increase in tax realization from IDR 90,323,492,905.46 in 2021 to IDR 90,906,902,478.70 in 2022, both years failed to meet the set targets. The Covid-19 pandemic has profoundly impacted both national and regional economies, leading to a decline in state revenues and consequently affecting regional revenues. Amidst reduced transfer funds and relaxations in revenue targets, local governments face challenges in achieving local original income targets. Fiscal decentralization grants regions autonomy in managing their own affairs, with local original income serving as a crucial revenue source. However, fluctuating economic conditions, exacerbated by the pandemic, influence the realization of regional income targets. Analyzing the data, it becomes evident that certain types of taxes exhibited varying performance between 2021 and 2022, emphasizing the need for dynamic strategies in regional revenue management. The study underscores the importance of enhancing supervision and control mechanisms to stabilize revenue fluctuations and improve contributions to regional development. Additionally, optimizing local revenue sources is recommended to mitigate large annual fluctuations. This research contributes to understanding revenue management practices and informs policymakers on strategies to bolster regional income amid economic uncertainties.
Sustainable Infrastructure Development: A Case Study of Kalaotoa Village, Pasilambena District, Selayar Islands Regency Nur Sandi Marsuni
Agency Journal of Management and Business Vol. 4 No. 1 (2024): Januari 2024
Publisher : Pustaka Digital Indonesia

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This qualitative descriptive research investigates the infrastructure development strategies employed in Kalaotoa Village, Pasilambena District, Selayar Islands Regency. Through observations, interviews, and documentation studies, the study unveils a systematic approach to infrastructure development aimed at enhancing various aspects of community life, including Education, Social, Economic, Health, and Religious domains. The research findings underscore a holistic perspective, emphasizing not only economic progress but also social welfare improvement. By focusing on sectors like Education, Health, and Religion, the village demonstrates a commitment to comprehensive community development. The study provides valuable insights into how infrastructure development strategies at the village level can significantly impact society's well-being.
Enhancing Accountability through the Application of Sharia Accounting Principles: A Case Study of Baznas Makassar City Nur Sandi Marsuni
JEKAMI Journal of Accounting Vol. 4 No. 1 (2024): January 2024
Publisher : Pustaka Digital Indonesia

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This research aims to explore Sharia Accounting Principles in Maintaining Accountability of Financial Reports in Baznas Makassar City. The research method used is qualitative with data collection through interviews and documentation. The research results show that Sharia Accounting Principles have been effectively implemented in Baznas Makassar City, starting from planning activities and budgets, collecting and receiving zakat funds to distributing and utilizing zakat funds for mustahik. From all these activities, Makassar City Baznas makes financial reports in accordance with PSAK NO. 109 as a form of accountability and updating audited financial reports to the Makassar City Baznas Official Website as a form of information transparency to interested parties. This research reveals that the management of Makassar City Baznas has carried out its duties and functions well as the Amil Zakat Agency which collects and distributes zakat, infaq and alms funds nationally in accordance with Law no. 23 of 2011. However, the Makassar City Baznas financial report does not fully refer to PSAK 109, because there is still one component of the financial report that has not been reported, namely the Changes in Asset Management report. Therefore, the research recommends that the Makassar City Baznas financial report fully refers to PSAK No. 109 in the future and carry out audit checks not only by internal auditors but also by independent auditors to increase the transparency of their financial reports.
Co-Authors Kamal, Nur Asmi Ainun