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All Journal JURNAL MANAJEMEN MOTIVASI Jurnal Prajaiswara
IKA SASTI FERINA, IKA
Universitas Sriwijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Post-Regulatory Performance: Does Indonesia’s New Fiscal Law Strengthen Local Government Revenue? Permata Sari, Tini; Sasti Ferina, Ika; Pasla, Bambang Niko Pasla
Jurnal Prajaiswara Vol. 6 No. 1 (2025): April 2025
Publisher : Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55351/prajaiswara.v6i1.174

Abstract

This study aims to analyze the effectiveness and contribution of local taxes and service charges to the locally generated revenue (PAD) of Palembang City, Ogan Ilir Regency, and Banyuasin Regency following the enactment of Law No. 1 of 2022 on Fiscal Relations between the Central and Regional Governments (UU HKPD). Background Problems: Despite their strategic role in fiscal decentralization, many regions in Indonesia, including South Sumatra, remain highly dependent on central transfers. Empirical studies on the actual impact of the new law at the local level are still limited. Research Methods: This study employs a descriptive quantitative method using 2024 data consisting of local tax revenue realization reports and regional budget revenue and expenditure realization reports obtained from the Regional Revenue Agency and the Regional Financial and Asset Management Agency of each respective region. Finding/Results: The study finds local taxes in Palembang City very effective and service charges effective; in Ogan Ilir, taxes are moderately effective but charges ineffective; Banyuasin shows effectiveness in both. However, their contribution to PAD remains minimal across all regions. Conclusion: Adjusting tax, retribution, and PAD targets based on the previous year’s realization is essential. Ogan Ilir and Banyuasin Regencies must align with regulatory developments to improve transparency and accountability, while Palembang City should optimize high-potential local tax collection and enhance retribution management through inter-agency supervision and coordination.
Post-Regulatory Performance: Does Indonesia’s New Fiscal Law Strengthen Local Government Revenue? Permata Sari, Tini; Sasti Ferina, Ika; Pasla, Bambang Niko Pasla
Jurnal Prajaiswara Vol. 6 No. 1 (2025): April 2025
Publisher : Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55351/prajaiswara.v6i1.174

Abstract

This study aims to analyze the effectiveness and contribution of local taxes and service charges to the locally generated revenue (PAD) of Palembang City, Ogan Ilir Regency, and Banyuasin Regency following the enactment of Law No. 1 of 2022 on Fiscal Relations between the Central and Regional Governments (UU HKPD). Background Problems: Despite their strategic role in fiscal decentralization, many regions in Indonesia, including South Sumatra, remain highly dependent on central transfers. Empirical studies on the actual impact of the new law at the local level are still limited. Research Methods: This study employs a descriptive quantitative method using 2024 data consisting of local tax revenue realization reports and regional budget revenue and expenditure realization reports obtained from the Regional Revenue Agency and the Regional Financial and Asset Management Agency of each respective region. Finding/Results: The study finds local taxes in Palembang City very effective and service charges effective; in Ogan Ilir, taxes are moderately effective but charges ineffective; Banyuasin shows effectiveness in both. However, their contribution to PAD remains minimal across all regions. Conclusion: Adjusting tax, retribution, and PAD targets based on the previous year’s realization is essential. Ogan Ilir and Banyuasin Regencies must align with regulatory developments to improve transparency and accountability, while Palembang City should optimize high-potential local tax collection and enhance retribution management through inter-agency supervision and coordination.
Effect of Performance Appraisal, Work Culture, and Incentives On Employee Performance In Healthcare Services Gusti A. Wahyudi; Azwardi; Sasti Ferina, Ika
JURNAL MANAJEMEN MOTIVASI Vol 22 No 2 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i2.9164

Abstract

This study examines the effects of performance appraisal, work culture, and incentives on employee performance at Rumah Sakit Bukit Asam Medika (RSBAM). Using a quantitative approach and causal research design, data were collected from 215 employees through a census method and analyzed using multiple linear regression. The results reveal that performance appraisal, work culture, and incentives positively and significantly affect employee performance. Work culture is identified as the most influential factor. These findings suggest that strengthening organizational culture, supported by an objective performance appraisal system and performance-based incentive programs, can enhance employee performance and improve the quality of hospital services.
Co-Authors Azwardi Gusti A. Wahyudi Pasla, Bambang Niko Pasla Permata Sari, Tini