Analisis Pendapatan Asli Daerah (PAD) sebagai Upaya Pelaksanaan Otonomi Daerah di Kabupaten Toraja Utara Periode 2016-2020

Authors

  • Ardiansyah Ali Universitas Indonesia Timur
  • Nursyam AR Universitas Indonesia Timur

DOI:

https://doi.org/10.36733/jia.v1i2.7901

Keywords:

Pendapatan Asli Daerah (PAD), Otonomi Daerah

Abstract

The existence of a policy to manage government independently in the form of regional autonomy makes every decision more strategic in increasing local revenue sources to the maximum. The purpose of this study was to analyze the regional own-source revenue (PAD) of North Toraja Regency in 2016-2020. Quantitative descriptive method is used to describe the contribution ratio and growth ratio in local own revenue (PAD). The results of this study indicate that the contribution of local taxes to local own-source revenue (PAD) is in the sufficient category, while for contributions in the very poor category obtained from the results of the management of separated assets. For the growth ratio, the results fluctuated greatly from 2016-2019, but a drastic decline occurred in 2020, this was due to the covid-19 pandemic that hit North Toraja Regency.

References

Berwulo, L. L. D., Masinambow, V. A. J., & Wauran, P. C. (2017). Analisis Pendapatan Asli Daerah ( PAD ) di Kota Jayapura Analysis Of Local Revenue ( PAD ). Jurnal Berkala Ilmiah Efisiensi, 17(01), 22–33

Change, G., Cimino, M., York, N., Alifah, U., Mayssara A. Abo Hassanin Supervised, A., Chinatown, Y., Staff, C., & Change, G. (2021). Sistem Akuntansi Penerimaan Dan Pengeluaran Kas Pada Dinas Lingkungan Hidup Kabupaten Asahan. Paper Knowledge . Toward a Media History of Documents, 3(2), 6.

Effendi, A., Risma Devianti, D., & Diyanti Ferry. (2017). Analisis Pendapatan Asli Daerah (PAD) Kota Samarinda Periode 2010 - 2014. JIAM, 2(4), 1–22. https://doi.org/https://doi.org/10.29264/jiam.v2i4.1072

Fathah, R. N. (2017). Analisis Rasio Keuangan untuk Penilaian Kinerja pada Pemerintah Daerah Kabupaten Gunung Kidul. Jurnal EBBANK: Jurnal Ilmiah Bidang Ekonomi Bisnis Dan Perbankan, 8(1), 33–48. http://www.ebbank.stiebbank.ac.id/index.php/EBBANK/article/download/109/97.

Gede, L., & Artini, S. (2017). Analisis Pendapatan Asli Daerah ( Pad ) Dalam Upaya Pelaksanaan Otonomi Daerah Di Kabupaten Badung Bali Fakultas Ekonomi dan Bisnis Universitas Udayana , Bali , Indonesia email : [email protected] Undang-Undang Nomor 32 Tahun 2004 tentang Pemerintahan Da. E-Jurnal Manajemen Unud, 6(5), 2360–2387.

Rinaldi, Udin. 2012. Kemandirian Keuangan dalam Pelaksanaan Otonomi Daerah. Jurnal EKSOS, 8(2):105-113.

Sukarya, I Wayan. 2012. Studi Efektivitas Penerimaan Pendapatan Asli Daerah dan Kemapuan Pembiayaan Pemerintah Daerah Kabupaten Gianyar Periode Tahun 2006-2010. Skripsi. Universitas Udayana, Denpasar.

Mardiasmo. (2013). Perpajakan Edisi Revisi 2013. Yogyakarta : Andi

Undang-undang Nomor 23 Tahun 2014 jo Undang-Undang Nomor 9 Tahun 2015 tentang Pemerintahan Daerah.

Downloads

Published

2023-12-01

How to Cite

Ali, A., & Nursyam AR. (2023). Analisis Pendapatan Asli Daerah (PAD) sebagai Upaya Pelaksanaan Otonomi Daerah di Kabupaten Toraja Utara Periode 2016-2020. Jurnal Inovasi Akuntansi (JIA), 1(2), 149–155. https://doi.org/10.36733/jia.v1i2.7901

Issue

Section

Articles