Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Vol 5 No 2 (2020): Jurnal Akuntansi, Keuangan dan Audit (JAKA)

PENGARUH OPTIMALISASI PEMANFAATAN ASET TETAP MILIK PEMERINTAH DAERAH DALAM MENINGKATKAN PENERIMAAN RETRIBUSI DAERAH DI KOTA KUPANG

Frederika Rambu Pekuwali (Politeknik Negeri Kupang)
Thobias E. D. Tomasowa (Politeknik Negeri Kupang)
Jandri P. Z. Ratukadja (Politeknik Negeri Kupang)



Article Info

Publish Date
26 Jan 2023

Abstract

This study aims to determine the effect of optimizing the use of fixed assets owned by local governments in increasing local retribution receipts in Kupang City. The purpose of this study was to determine the effect of optimizing the use of fixed assets belonging to the region in increasing the local retribution revenue in Kupang City. The research method used to determine the extent to which optimization of the management of fixed assets (land) belonging to the region in increasing the revenue of the Regional Retribution in Kupang City. Data analysis in this study used descriptive analysis and quantitative analysis with simple linear regression models and statistical tests using SPSS 20 software. in Kupang city not all utilization methods are implemented. The utilization method used is only rent, cooperation in the use and build-up to deliver and there is a significant relationship between the use of assets and the receipt of local user fees, which means that if the utilization of land assets increases, the revenue from local fees will also increase even though it has a very small contribution

Copyrights © 2020






Journal Info

Abbrev

jaka

Publisher

Subject

Economics, Econometrics & Finance

Description

JAKA Scientific Journal is published by the Accounting department, Kupang State Polytechnic. This journal is published twice (June and December) a year and accepts articles in the fields of: Accountancy Finance ...