Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Golden Ratio of Mapping Idea and Literature Format
Mahmud, Yulita
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis of the Performance of Regional Original Revenue in Morowali Regency Mahmud, Yulita; Risendy, Rian
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i2.2000

Abstract

Regional autonomy requires local governments to possess adequate financial capacity to support sustainable development. Local Own-Source Revenue (PAD) serves as a key indicator in assessing financial performance and the level of fiscal independence. This study aims to analyze the performance of PAD in Kabupaten Morowali during the 2020–2024 period and examine its impact on regional development, particularly in infrastructure, public services, and community welfare. This research employs a descriptive qualitative method, with data collected through in-depth interviews, observation, documentation, and analysis of the Regional Budget Realization Reports (LRA). The findings indicate that PAD performance shows an increasing trend, especially in 2023 and 2024, reflected in high effectiveness and growth ratios. However, the level of fiscal independence remains fluctuating and, in certain years, demonstrates dependence on intergovernmental transfer funds. The improvement in PAD has contributed positively to regional development, particularly in financing infrastructure and enhancing the quality of public services, although the impact has not been evenly distributed. Supporting factors for PAD optimization include strong regional economic potential, industrial sector growth, and local government commitment. Meanwhile, inhibiting factors consist of limited human resources, low taxpayer compliance, and reliance on transfer revenues. In conclusion, PAD plays a strategic role in supporting regional development; however, improvements in management quality and revenue collection efficiency are necessary to strengthen fiscal independence.
Co-Authors Risendy, Rian