Article Per Year (5 Year)
p-Index From 2020 - 2025
1.126
P-Index
This Author published in this journals
All Journal Abdi Wiralodra : Jurnal Pengabdian Kepada Masyarakat Tangible Journal JCA (Jurnal Cendekia Akuntansi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economic Research and Financial Accounting Income Journal of Economics Development
Kamal, Nur Asmi Ainun
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Public Health Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Income Journal of Economics Development

 1 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
Understanding the Effectiveness of Village Fund Allocation Management: A Study in Sinjai Regency ST. Ramadania; Nur Asmi Ainun kamal
Income Journal Of Economics Development Vol. 4 No. 1 (2024): Januari 2024
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the effectiveness of managing village fund allocation in Sinjai Regency. The research method used is descriptive quantitative, involving data collection through observation and interviews, as well as the analysis of primary and secondary data. The results of the analysis show that the management of village fund allocation in Sinjai Regency is classified as effective, with an average level of effectiveness during the 2018-2022 period reaching 96.58%. This study underscores the importance of effective village resource management in enhancing the community economy and improving village infrastructure. The research results indicate that the government of Sinjai Regency has succeeded in achieving a high level of effectiveness in managing village funds, particularly in the development sector. Despite fluctuations, the average level of effectiveness of village fund management during the 2018-2022 period remains relatively high. Further analysis reveals that the management of village fund allocation in Sinjai Regency has met established effectiveness standards, with the effectiveness percentage peaking in 2018 and 2022. The findings of this research contribute to a better understanding of how village fund allocation is managed and its impact on development at the village level. This research plays a crucial role in enhancing knowledge about the effectiveness of village fund allocation management, and it provides valuable insights for village governments and related stakeholders to improve village fund management performance in the future.
Co-Authors Cahyadi, Rahadian Jam’iah, Sitti Melsa Jumliana Nirmalasari, Sri Nur Sandi Marsuni Ramly, Ramly Rano, Jessie Alisa Sabara, Abdul Razak J. Sari, Fika Hartina Sitti Jamiah HA ST. Ramadania Yusril, Basso