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p-Index From 2021 - 2026
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All Journal Multidisciplinary Journal of Education, Economic and Culture
Dermawan, Indra Setia
Unknown Affiliation
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Dynamics and Effectiveness of Regional Own-Source Revenue: A Comparative Study of West Java and Central Java Before and During the COVID-19 Pandemic Dermawan, Indra Setia; Aulia, Azwani; Saputri, Eka Julianti Efris
Multidisciplinary Journal of Education , Economic and Culture Vol. 4 No. 1 (2026): March 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/h1f6qq71

Abstract

This study analyzes the dynamics, composition, and effectiveness of regional own-source revenue in the provincial governments of West Java and Central Java before and during the COVID-19 pandemic. A qualitative descriptive approach with a comparative case study design was employed using secondary data derived from regional government financial statements, regional budget documents, and official government publications for the years 2019 and 2020. The findings indicate that local taxes constitute the primary source of revenue in both provinces, followed by income from separated regional assets, other legitimate revenues, and regional service charges. The COVID-19 pandemic did not alter the fundamental revenue structure but significantly reduced revenue realization, particularly in components closely linked to economic activity. Furthermore, the effectiveness ratio of revenue collection declined during the pandemic, especially in West Java.
Co-Authors Aulia, Azwani Eka Julianti Efris Saputri