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All Journal Jurnal Projemen UNIPA Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Petrus Da Silva
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pengelolaan APBDes Dalam Penanganan Darurat Bencana Erupsi Gunung Lewotobi (Studi Kasus Pada Pemerintahan Desa Boru) Kristina Ago Lewar; Konstantinus Pati Sanga; Petrus Da Silva
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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

Abstract

This research aimed to determine how the Village Revenue and Expenditure Budget was managed in handling emergency caused by the vilcanic eruption in Boru Village, Wulanggitang Sub-district, East Flores Regency. The Lewotobi volcano eruption disaster that occurred at the end of December 2023 required the vullage government to make quick and appropriate budget adjustments. This research used a qualitative approach with the Miles and Huberman analysis method, which included data reduction, data presentation, and conclusion drawing. Data collection techniques were carried out through interviews, documentation, and observation. The results of the research showed that the Village Revenue and Expenditure Budget planning was carried out adaptively through a Spesial Village Meeting. The implementation of emergency funds was effective despite communication constraints, and administration and reporting were still carried out despite delays. The village government had formally accounted for its actions to the regional government and strove to build transparency with the community. This research supported the stewadship theory, in which village governments acted as trustees of the community in managing public finances. This research was also in line with several previous studies that emphasize the importance of accountability and participation in village fund management, especially in crisis situations.
Pengaruh Sektor Pariwisata Terhadap Pendapatan Asli daerah (PAD) di Kabupaten Sikka Obiyanto Driantama Kause; Petrus Da Silva; Elisabet Luju
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 3 (2023): September : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i3.2122

Abstract

Based on the formulation of the problem above, the researcher aims to determine the level of contribution of the tourism sector to regional own-source revenue (PAD) in Sikka regency. The population in this study was the Regional Revenue Agency (BAPENDA) and Tourism Department. The sample in this study was data on the target and realization of regional own-source revenue (PAD), as well as data on the target and realization of the tourism sector (hotel tax, restaurant tax and entertainment tax) in the Sikka Regency budget and expenditure relazation report (APBD) for fiscal year 2018-2022 and data on tourist visits in Sikka Regency for fiscal year 2018-2022. The t test results revealed that the hotel tax variabel (X1) and the entertainment tax variable (X2) had an insignificant effect on regional own-source revenue (Y) while the restaurant tax (X3) had a significant influence on regional original revenue (Y). The F test results showed that the hotel tax variable (X1), entertainment tax variable (X2), and restaurant tax (X3) had an insignificant influence on regional own-source revenue (Y). The results of the coefficient of determination of the correlation coefficient value (r) of 0.842, this value occurred between the coefficient interval 0.80-1.00, hence the level of relationship between the independent variables with regional own-source revenue (Y) was interpreted as “very strong”.
Analisis Efektivitas Dan Kontribusi Pajak Penerangan Jalan Dalam Meningkatkan Pendapatan Asli Daerah Di Kabupaten Sikka Tahun 2018-2022 Hermanus Yosep Kader; Petrus Da Silva; Elisabet Luju
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 3 (2023): September : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i3.2126

Abstract

This research was grounded on the issue of poor realization of local revenue in Sikka regency despite being supported by street lighting tax. Therefore, this study aimed to (1) determine the level of effectiveness of the street lighting tax. (2) to determine the level of contribution of street lighting in an effort to increase local revenue. The population in this study was the Regional Revenue Agency (BAPENDA) of Sikka regency. Data were collected through documentation and analysed using effectiveness analysis and contribution analysis methods. The result of this study indicated that the level of effectiveness of street lighting tax in 2018-2022 fluctuated with an average of 106,06% where these results fall into the highly effective category. In 2018-2020, the level of effectiveness revenue was in the highly effective category. Meanwhile, in 2021 and 2022, the level of effectiveness of street lighting tax was in the effective category. The contribution of street lighting tax in increasing regional own-source (PAD) in 2018-2022 fluctuated and was included in the very less category with an average percentage of 7.89%.
Co-Authors Elisabet Luju Hermanus Yosep Kader Konstantinus Pati Sanga Kristina Ago Lewar Obiyanto Driantama Kause