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All Journal At-Taradhi: Jurnal Studi Ekonomi ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Edukasia: Jurnal Pendidikan dan Pembelajaran Asian Journal of Management, Entrepreneurship and Social Science Jurnal Simki Pedagogia
Muhammad Saleh
Universitas Lambung Mangkurat
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH PAD, DBH, DAU, DAK TERHADAP BD DAN FLYPAPER EFFECT KABUPATEN/KOTA KALSEL MUHAMMAD YASIR; MUHAMMAD SALEH
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 2, No 2 (2019)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v2i2.1181

Abstract

The aim of research are (1) to know effect partially and simultaneously original local revenues (PAD), revenue sharing funds (DBH), general allocation funds (DAU), special allocation funds (DAK) to regional expenditures (BD) regency/city in South Kalimantan Province, (2) to know occurence flypaper effect phenomenon regency/city in South Kalimantan Province.The object of research are 13 auotonomous region in South Kalimantan Province (11 regencies and 2 cities). The data of research from DJPK Kemenkeu RI and Bakeuda of South Kalimantan Province. Technical analysis used panel data regression and detection flypaper effect with compare coefficient of PAD to DBH, DAU, DAK.The result of research showed by partially and simultaneusly PAD, DBH, DAU, DAK have significant effect to BD regency/city in South Kalimantan Province on 2004-2017 and no occurance flypaper effect because coefficient regression of PAD is greater than coefficent regression of DBH, DAU, DAK.  Keyword  :    Original Local Revenues, Revenue Sharing Funds, General Allocation Funds, Special Alocation Funds, Regional  Expendutures, Flypaper Effect  
Analisis Pengaruh Belanja Daerah Bidang Pendidikan, Bidang Kesehatan dan Bidang Infrastruktur terhadap Indeks Pembangunan Manusia di Kabupaten Hulu Sungai Utara Tahun 2003-2015 Sippa Fahrianti; Muhammad Saleh
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 4, No 2 (2021)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v4i2.4389

Abstract

In general, the Human Development Index (HDI) can be interpreted as a method used to measure the success or failure of a country or region in the field of human development. Then to increase progress and reduce gaps in regional development, regional development programs must be well planned and use principles in enhancing human development. The purpose of this study was to determine the effect of regional spending in education, in health and in infrastructure in the human development index in Hulu Sungai Utara Regency. The research method used in this study is a multiple linear regression model that has more than one estimating variable, namely X1, up to X3 with the classic assumption test including normality test, heteroscedasticity test and hypothesis testing. From the results of the study indicate that there is a significant positive influence of regional expenditure on education in the Human Development Index of 20.8%. This positive effect means that if regional expenditure in the field of education gets better then the Human Development Index will also increase, and so will the regional expenditure in the health sector towards the Human Development Index significantly influence by 34%. And regional spending in the infrastructure sector also significantly influences the Human Development Index, which is 27.2%. This influence means that if regional spending in education, health and infrastructure is getting better, the Human Development Index (HDI) will also increase.
ANALISIS EFISIENSI EFEKTIVITAS PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH DALAM RANGKA OPTIMALISASI PENERIMAAN PENDAPATAN ASLI DAERAH KABUPATEN HULU SUNGAI SELATAN Ainaya Al Fatihah; Muhammad Saleh
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 3, No 1 (2020)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v3i1.2217

Abstract

The purpose of this study is to determine the rate of efficiency and effectiveness of regional tax revenue in the Hulu Sungai Selatan Regency and to determine the rate of growth and its contribution to regional taxes and regional own-source revenue (PAD) of the Hulu Sungai Selatan Regency. Local tax as one component of local revenue contained in the original regional income imposed on the residents of the area by the regional government without obtaining direct contra from the tax paid.The method used in this research is a quantitative descriptive study with the analysis method of efficiency, effectiveness, contribution and growth rate using secondary data in the form of the realization of the regional income and expenditure budget obtained from the Regional Finance Agency of the South Hulu Sungai Regency.Keyword: Efficiency and effectiviness, local tax, local revenue
Analisis Kinerja Keuangan Dan Kemampuan Keuangan Pemerintah Daerah Dalam Pelaksanaan Otonomi Daerah di Kabupaten Barito Kuala Tahun 2015-2018 Sri Wardani; Muhammad Saleh
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 3, No 2 (2020)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v3i2.2543

Abstract

This study aims to assess the financial performance of the local government of Barito Kuala Regency by using the Financial Ratio Analysis of the Regional Budget and Revenue (APBD) of Barito Kuala Regency in the 2015-2018 Fiscal Year. In this study, the analysis tools used are Regional Financial Performance Analysis and Analysis of Regional Financial Capabilities. Financial Performance Analysis is measured by calculating the Independence Ratio, Activity Ratio, Effectiveness and Efficiency Ratio, and Growth Ratio. At the same time, Financial Ability Analysis is measured by calculating the Routine Ability Index and Fiscal Autonomy Degree Ratio.Based on the results of the calculation of Regional Financial Performance, it can be concluded that the relationship pattern of regional independence is instructive, meaning that the provincial government is still very dependent on central government transfer funds. Simultaneously, the Activity Ratio level is not balanced, where local governments prioritize Indirect Expenditure compared to Direct Expenditure. However, the level of regional effectiveness and efficiency ratio shows a practical and efficient level. Based on the average growth ratio shows that growth is fluctuating from year to year. Change tends to be positive, but Direct Spending shows negative growth. While based on the results of the calculation of Regional Financial Capabilities, it can be concluded that the results of the analysis of Routine Capacity Index and Fiscal Autonomy Degree Ratio are on a scaling scale, meaning that the financial capacity of Barito Kuala district is not yet ideal, because the role of the central government is still very dominant
Analisis Kontribusi, Efisiensi dan Efektivitas Penerimaan Pajak Daerah terhadap Penerimaan Pendapatan Asli Daerah (PAD) Kabupaten Barito Kuala (Tahun 2014-2019) Setyo Edy Saputro; Muhammad Saleh
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 5, No 2 (2022)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v5i2.6960

Abstract

This study aims to determine the level of contribution, efficiency and effectiveness of regional tax revenues in Barito Kuala Regency to Regional Original Income and Regional Taxes in Barito Kuala Regency. regional taxes contained in regional original revenues are charged to local communities by regional governments without obtaining direct reciprocity from the taxes that have been paid. This is a quantitative descriptive study that uses contribution, efficiency and effectiveness analysis using secondary data sourced from the Budget Realization Report obtained from the Regional Financial and Asset Management Agency (BPKAD) and the Regional Tax and Levy Management Agency (BP2RD) of Barito Kuala Regency. The results of this study indicate that in Barito Kuala Regency, the largest contribution level to local taxes and local revenue is BPHTB, followed by Street Lighting Tax. Revenue efficiency can be said to be efficient because local tax levies are below 40%. The overall tax effectiveness is very effective because it exceeds 100%.
Tantangan Pemungutan Pajak Mineral Bukan Logam dan Batuan di Kabupaten Tanah Bumbu Devi Amalia Ramadhan; Muhammad Saleh
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 5, No 2 (2022)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v5i2.7017

Abstract

This research is entitled “The Challenges Of Collecting Non-Metal And Rock Mineral Taxes In Tanah Bumbu District”. The purpose of this study (1) To determine the effectiveness of collecting MBLB Tax as a source of PAD in Tanah Bumbu Regency, (2) To determine the efficiency of the request for MBLB Tax on PAD in Tanah Bumbu Regency, (3) To determine the contribution of the request for MBLB tax to PAD Tanah Bumbu Regency. This study uses primary and secondary data with an annual series (time series) from 2010 to 2020. The source comes from (BPPRD) Tanah Bumbu. The analysis used quantitative descriptive analysis. The results of the research from the side of the effectiveness calculation show that an average of  86.81% is said to be quite effective, for the efficient calculation level the average reaches 9.46% with a category <20% it is said to be inefficient. Meanwhile, the contribution has reached 70.78%,  meaning that it has been able to  meaning that it has been able to make a large contribution  to PAD in Tanah Bumbu Regency.
Pengelolaan Prioritas Belanja Dana Desa Abung Kabupaten Hulu Sungai Tengah Jepriansyah Jepriansyah; Muhammad Saleh
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 6, No 1 (2023)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v6i1.8962

Abstract

This research aims to see the criteria for determining village fund spending in Abung Village and how the priority of Abung Village fund spending is Hulu Sungai Tengah Regency. Respondents in this study were six people who influenced the determination of village funds. This study uses the Analytical Hierarchy Process method. So the results obtained in this study are alternative criteria for the Village Potential RPJMDes and Village Problems influencing spending priorities. This shows the alternative criteria for selecting priority expenditure priorities for Village development, Village development empowerment 37.28%, Village development 36.80%, community development 18.92%, and Village administration 7%. It can be concluded that the most dominant in the research that has been done is Empowerment of Village Community Development worth 37,28%
Pengaruh Angka Harapan Hidup, Rata – Rata Lama Sekolah dan Tingkat Partisipasi Angkatan Kerja Terhadap Pertumbuhan Ekonomi Kabupaten Tapin Herlinda Hesti Maulida; Muhammad Saleh
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 6, No 1 (2023)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v6i1.9664

Abstract

The research indicate the effect of labor force participation rate, life expectancy and average length of schooling on the economic growth in Tapin district. The secondary data used is quantitative type received from central bureau of statistics in Tapin district from 2004 to 2020. The data in question is the average length of schooling, economic growth, labor force participation rate and llife expectancy. The research uses the ordinary least square method using time series data from 2004 to 2020 by classical assumptions test and hypothesis testing.The research partially shows that labor force participation rate does not significantly effect economic growth, which partially effect economic growth in Tapin regency is life expectancy and average length of schooling. Three independent variables simultaneously positive and significant impact on economic growth in Tapin regency, the biggest influence on economic growth is variable average length of schooling.
Analisis Efisiensi, Elastisitas, Kontribusi dan Tren Pemungutan Pajak Air Permukaan Dalam Meningkatkan Penerimaan Pajak Daerah Provinsi Kalimantan Devi Raisatul Audia; Muhammad Saleh
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 6, No 1 (2023)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v6i1.9655

Abstract

The purpose of this study is to (1) determine the level of efficiency of the surface water tax in South Kalimantan Province (2) to determine the level of elasticity of the surface water tax to the regional tax of South Kalimantan Province (3) to determine the contribution of the surface water tax to the regional tax of South Kalimantan Province (4) to know the trend of surface water tax in South Kalimantan Province. The data used is secondary data from 2010 to 2020. The method used is descriptive quantitative method. The result of this research is that the efficiency of surface water tax in South Kalimantan Province has an average of 27.12% which is categorized as less efficient. For the calculation of the elasticity of the surface water tax, South Kalimantan Province has an average of less than 1, which is 0.25 which is inelastic, then the calculation of the contribution of the surface water tax in South Kalimantan Province has an average of 0.13% which means it is still very less contributing, while the trend The surface water tax of South Kalimantan Province for 2021 is predicted to be IDR 3,419,327,860 and in 2022 it is predicted to be IDR 3,537,945,393 and so on until 2025 it is predicted to be IDR 3,893,797,992.
Analisis Efisiensi, Efektivitas dan Kontribusi Penerimaan Parkir Terhadap Penerimaan Pajak Daerah dan Retribusi Daerah Di Kabupaten Tanah Laut Ridhoni, Fitri; Saleh, Muhammad
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 6, No 2 (2023)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v6i2.11089

Abstract

This study aims to compare the efficiency, effectiveness, and contribution of parking revenue to the local tax revenue and levies of Tanah Laut Regency. This study uses quantitative descriptive methods. The data type used is data from the secretariat data collection techniques by documentation from the Tanah Laut Regency Regional Revenue Agency. The results of this study show the efficient rate of parking revenue for Tanah Laut Regency in 2017-2021 for an average parking tax of 20,54%, the levy on parking service at the edge of the road public transportation is 25,03%, parking special space levy is 25,66%. The effectiveness of Tanah Laut Regency parking revenue for parking tax is an average of 106,259%, the levy on public road parking services is 133,146%, and the parking special space levy is 115,547%. The contribution rate of parking tax to local tax revenue in Tanah Laut Regency has an average of 0,0321%. The contribution rate of the parking levy to the revenue of the local levies of Tanah Laut Regency for parking service levies on public roads is 0,37%, and 4,088% is for levies on special parking spaces.
Co-Authors Ahmad Rifani Ahmad Rizali Ainaya Al Fatihah Alfikri, Rahmatullah Devi Amalia Ramadhan Devi Raisatul Audia Hanifah Safitri Herlinda Hesti Maulida Jepriansyah Jepriansyah Kamil, Muhammad Ikhlasul MUHAMMAD FAJRUL AHADDIN Muhammad Fikri MUHAMMAD IRFAN MAULANA PUTERA Muhammad Yasir Nasrudin Nasrudin Nicola, Rahmad Nanda Ridhoni, Fitri Ruddy Syafrudin S Saufi Setyo Edy Saputro Sippa Fahrianti Sri Wardani Sukamto, Ika Sumiyarsi Sutarto Hadi Zainal Ilmi