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POTENSI RETRIBUSI DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DIKABUPATEN BANDUNG Eljawati Eljawati
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol 9 No 1 (2022): Vol 9 No. 1 (2022): 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.v9i1.2784

Abstract This study aims to identify and obtain supporting data, related to the potential for local revenue originating from regional levies in Bandung Regency, in this study, the study used descriptive qualitative methods with an inductive approach, with data obtained from primary data and secondary data. The results and conclusions that the researchers got at the time of field observations, obtained under the Bandung Regency regional retribution, can contribute to increasing local revenue in Bandung Regency every year. In particular, somevery prominent retributions made a very significant contribution, namely general levies, business service levies and certain licensing fees. The increasing number of fees is due to an increase in community activities in Bandung Regency which are increasingly dynamic, especially with the current population growing so fast, and the population having various activities in their daily life that is increasingly dynamic. So that it has a very positive impact on the development and increase of regional levies. Bandung Regency is famous, with various tourist destinations that are very amazing and make so many tourist visitors come to tourist destinations in Bandung Regency. The potentials of these tourist destinations contribute to the increase in user fees in Bandung Regency.Keywords: Potential, regional levies, PAD AbstrakPenelitian ini bertujuan untuk mengatahui dan mendapatkan data dukung, terkait potensi pendapatan asli daerah yang bersumber dari retribusi daerah di Kabupaten Bandung, dalam penelitian yang ini, penelitian menggunakan metode kualitatif deskriptif dengan pendekatan induktif, dengan data diperoleh dari dataprimer dan data sekunder. Hasil dan simpulan yang peneliti dapatkan pada saat dilakukannya observasi kelapangan, didapat bawah retribusi daerah Kabupaten Bandung, dapat memberikan kontribusi kepada peningkatan pendapatan asli daerah di Kabupaten Bandung setiap tahunnya. Khususnya beberapa retribusi yang sangat menonjol memberikan kontribusi yang sangat signifikan, yaitu retribusi umum, retribusi jasa usaha dan retribusi perijinan tertentu. Meningkatnya beberapa retribusi tersebutdikarenakan adanya peningkatan aktifitas masyarakat di Kabupaten Bandung yang semakin dinamis,apalagi dengan jumlah penduduk saat ini tumbuh begitu cepat, dan penduduk memiliki berbagai aktifitas dalam kesehariannya semakin dinamis. Sehingga berdampak sangat positif bagi pengembangan dan peningkatan retribusi daerah. Kabupaten Bandung terkenal, dengan berbagai destinasi-destinasi wisata yang sangat menakjubkan dan membuat begitu banyak pengunjung wisata yang berdatangan kedestinasi wisata di Kabupaen Bandung. Potensi-potensi destinasi wisata ini yang memberikan kontribusi kepada peningkatan retribusi di Kabupaten Bandung.Kata Kunci : Potensi, Retribusi daerah, PAD

STRATEGI BADAN PENGELOLALAAN KEUANGAN DAN ASET DAERAH DALAM MENINGKATKAN PENDAPATAN DAERAH DI KABUPATEN SUMEDANG PROVINSI JAWA BARAT Eljawati Eljawati; Susilawati Susilawati
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol 10 No 1 (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.v10i1.3253

The purpose of this study is to analyze, and find out the obstacles and factors that influence in increasing regional income in the Sumedang Regency Revenue Agency, West Java Province. The research method used is descriptive qualitative by exploring the behavior of the object under study to find an in-depth description of the object under study, and the theory is used as an approach to research problems with primary data sources and secondary data through observation, documentation analysis, in-depth interviews and data validity is carried out by triangulation techniques, checking, checking and confirming between observation results, documentation analysis with interview results, and SWOT analysis. The results of the study show that BAPENDA Sumedang Regency has a strategy in the SO quadrant which means that it can seize existing opportunities by utilizing strengths in order to increase local revenue in Sumedang Regency. However, there are still several obstacles and inhibiting factors identified in order to realize this strategy, including a decrease in awareness of paying taxes. low per capita income, BUMD has not given much profit to the local government. and Gross Regional Domestic Product), Increase in Inflation, increasing number of industries, regional retribution, Results of management of separated regional property.

ANALISIS PERENCANAAN PENGANGGARAN APBD PEMERINTAH Muhammad Imam Gazali; Ikbal Ikbal; Victor Pattiasina; Ika Agustina; Eljawati Eljawati
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1586

The purpose of this study is to determine and analyze the government's APBD budget planning. This research approach collects data through literature studies, which involve reading literature from various sources including books, reports, articles, and journals using qualitative and deductive approaches. The findings in this study are that there are several stages in APBD budget planning, including the preparation of planning documents consisting of RPJPD, RPJMD, and RKPD, preparation of KUA and PPAS, preparation of RKA-SKPD, budget implementation, and administration and accountability. The effectiveness of APBD budget planning is highly dependent on the quality of planning documents, synchronization between documents (RPJPD, RPJMD, RKPD, and KUA-PPAS), internal control and supervision systems, and the commitment of regional heads to good governance. This is the main key to realizing good regional financial governance and sustainable regional development.

POTENSI RETRIBUSI DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DIKABUPATEN BANDUNG Eljawati Eljawati
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol. 9 No. 1 (2022): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Program Studi Keuangan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v9i1.2784

Abstract This study aims to identify and obtain supporting data, related to the potential for local revenue originating from regional levies in Bandung Regency, in this study, the study used descriptive qualitative methods with an inductive approach, with data obtained from primary data and secondary data. The results and conclusions that the researchers got at the time of field observations, obtained under the Bandung Regency regional retribution, can contribute to increasing local revenue in Bandung Regency every year. In particular, somevery prominent retributions made a very significant contribution, namely general levies, business service levies and certain licensing fees. The increasing number of fees is due to an increase in community activities in Bandung Regency which are increasingly dynamic, especially with the current population growing so fast, and the population having various activities in their daily life that is increasingly dynamic. So that it has a very positive impact on the development and increase of regional levies. Bandung Regency is famous, with various tourist destinations that are very amazing and make so many tourist visitors come to tourist destinations in Bandung Regency. The potentials of these tourist destinations contribute to the increase in user fees in Bandung Regency.Keywords: Potential, regional levies, PAD AbstrakPenelitian ini bertujuan untuk mengatahui dan mendapatkan data dukung, terkait potensi pendapatan asli daerah yang bersumber dari retribusi daerah di Kabupaten Bandung, dalam penelitian yang ini, penelitian menggunakan metode kualitatif deskriptif dengan pendekatan induktif, dengan data diperoleh dari dataprimer dan data sekunder. Hasil dan simpulan yang peneliti dapatkan pada saat dilakukannya observasi kelapangan, didapat bawah retribusi daerah Kabupaten Bandung, dapat memberikan kontribusi kepada peningkatan pendapatan asli daerah di Kabupaten Bandung setiap tahunnya. Khususnya beberapa retribusi yang sangat menonjol memberikan kontribusi yang sangat signifikan, yaitu retribusi umum, retribusi jasa usaha dan retribusi perijinan tertentu. Meningkatnya beberapa retribusi tersebutdikarenakan adanya peningkatan aktifitas masyarakat di Kabupaten Bandung yang semakin dinamis,apalagi dengan jumlah penduduk saat ini tumbuh begitu cepat, dan penduduk memiliki berbagai aktifitas dalam kesehariannya semakin dinamis. Sehingga berdampak sangat positif bagi pengembangan dan peningkatan retribusi daerah. Kabupaten Bandung terkenal, dengan berbagai destinasi-destinasi wisata yang sangat menakjubkan dan membuat begitu banyak pengunjung wisata yang berdatangan kedestinasi wisata di Kabupaen Bandung. Potensi-potensi destinasi wisata ini yang memberikan kontribusi kepada peningkatan retribusi di Kabupaten Bandung.Kata Kunci : Potensi, Retribusi daerah, PAD

IMPLEMENTASI PERMENDAGRI NOMOR 79 TAHUN 2018, TENTANG BADAN LAYANAN UMUM DAERAH BIDANG KESEHATAN DI RSUD KABUPATEN SUMEDANG Eljawati Eljawati
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol. 8 No. 2 (2021): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Program Studi Keuangan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v8i2.2786

Abstract IMPLEMENTATION OF PERMENDAGRI NUMBER 79 OF 2018, CONCERNING REGIONAL PUBLIC SERVICE BODIES HEALTH SECTOR AT SUMEDANG DISTRICT HOSPITAL This study aims to determine the extent of the implementation that can be carried out by the Sumedang District Hospital in serving the Health Sector for the Sumedang District Community. This study used a qualitative method with descriptive analysis, and the data sources were obtained from secondary data and primary data. Secondary data was obtained from literature studies, documentation and scientific journals, while primary data was obtained from interviews with relevant officials who manage the health sector at Sumedang District Hospital and the community who need health services at Sumedang Hospital. The results obtained, that in its operation the Sumedang Hospital is based on Law number 44 of 2009, concerning Hospitals, and Permendagri number 79 of 2018, concerning Regional Public Service Agency (BLUD). The conclusion is that Sumedang General Hospital was established by the Sumedang Regent as a Work Unit that applies the financial management pattern of the Regional Public Service Agency (PPK-BLUD). And RSUD Sumedang is supported by medical personnel and medical professionals who are skilled and professional. The service is carried out 24 hours, with a service cycle that is well and precisely regulated, with a very humane aspect of medical and paramedical personnel. Keywords: BLUD, Health and Hospital Abstrak Penelitian ini bertujuan untuk dapat mengetahui sejauhmana implementasi yang dapat dilakukan oleh RSUD Kabupaten Sumedang dalam melayani Bidang Kesehatan bagi Masyarakat Kabupaten Sumedang.Penelitian ini menggunakan metode kualitatif dengan analisis diskriptif, dan sumberdata diperoleh dari data sekunder dan data primer. Data sekunder didapat dari kajian literature, dokumentasi-dokumentasi dan jurnal -jurnal ilmiah, sedangkan data primer diperoleh dari hasil wawancara dengan pejabat terkait yang mengelola bidang kesehatan pada RSUD Kabupaten Sumedang dan Masyarakat yang membutuhkan pelayanan kesehatan di RSUD Sumedang. Hasil yang didapat, bahwa dalam operasionalnya RSUD Sumedang berdasarkan Undang- Undang nomor 44 Tahun 2009, tentang Rumah Sakit, dan Permendagri nomor 79 tahun 2018, tentang Badan Layanan Umum Daerah (BLUD). Simpulan bahwa RSUD Sumedang ditetapkan oleh Bupati Sumedang sebagai Satuan Kerja yang menerapkan pola pengelolaan keuangan Badan Layanan Umum Daerah (PPK-BLUD). Dan RSUD Sumedang didukung oleh tenaga medis dan para medis yang memiliki ketrampilan dan profesional. Pelayanan dilakukan 24 jam, dengan siklus pelayanan diatur secara baik dan tepat, dengan sangat humanis dari unsur tenaga-tenaga medis dan para medis. Kata Kunci: BLUD, Kesehatan dan Rumah Sakit

Optimalisasi Pemanfaatan Aset Dalam Meningkatkan Pendapatan Asli Daerah Eljawati Eljawati; Nurafdaliana Nurafdaliana
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol. 11 No. 2 (2024): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Program Studi Keuangan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v11i2.4651

Abstract This research focuses on the suboptimal utilization of regional assets, particularly buildings and structures, in Sidenreng Rappang Regency. The research aims to analyze the optimization of asset utilization in increasing Regional Original Revenue (PAD) in Sidenreng Rappang Regency. It adopts a qualitative approach using descriptive methods and an inductive approach, with data collection techniques including semi-structured interviews, passive participation observation, and documentation. The research refers to the optimization theory concept by Doli Siregar (2019), which encompasses dimensions such as identification, physical and legal inventory, and fixed asset valuation, analysis of fixed asset utilization optimization, and the Asset Management Information System (SIMA). Asset utilization in Sidenreng Rappang Regency is not yet optimal. The inhibiting factors include limited human resource quality, difficulty in identifying assets due to their large number, lack of building tenants, policies that do not meet expectations, and environmental damage. The optimization of Asset Utilization in Increasing Regional Original Revenue in Sidenreng Rappang Regency, South Sulawesi Province, is therefore deemed not yet optimal. Keywords: optimization, utilization, regional original revenue, assets Abstrak Penelitian ini fokus membahas tentang belum optimalnya pemanfaatan kekayaan daerah khususnya gedung dan bangunan di Kabupaten Sidenreng Rappang dan bertujuan untuk mengetahui optimalisasi pemanfaatan aset dalam meningkatan Pendapatan Asli Daerah di Kabupaten Sidenreng Rappang. Penelitian ini menggunakan Pendekatan Kualitatif melalui Metode Deskriptif serta Pendekatan Induktif dengan teknik pengumpulan data menggunakan teknik Wawancara Semistruktur, Observasi Partisipasi Pasif dan dokumentasi. Penelitian mengacu pada konsep teori Optimalisasi oleh Doli Siregar (2019), dengan dimensi identifikasi, inventarisasi fisik dan legal dan penilaian aset tetap, analisis optimalisasi pemanfaatan aset tetap, dan Sistem Informasi Manajemen Aset (SIMA). Pemanfaatan aset di Kabupaten Sidenreng Rappang belum optimal. Faktor penghambatnya terdiri dari kualitas sumber daya manusia yang kurang, kesulitan identifikasi karena banyaknya aset, kurangnya penyewa gedung dan kebijakan yang tidak sesuai keinginan serta kerusakan akibat lingkungan. Optimalisasi Pemanfaatan Aset Dalam Meningkatkan Pendapatan Asli Daerah di Kabupaten Sidenreng Rappang Provinsi Sulawesi Selatan dikatakan belum optimal. Kata Kunci:, optimalisasi, pemanfaatan, pendapatan asli daerah, aset

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