Analysis of Potential Business Service Retribution to Regional Original Revenue in Pacitan Regency 2019-2023

Authors

  • Tania Diva Maharani Diploma 3 in Accounting, Vocational School, Universitas Sebelas Maret, Surakarta, Indonesia
  • Dany Adi Saputra Diploma 3 in Accounting, Vocational School, Universitas Sebelas Maret, Surakarta, Indonesia

DOI:

https://doi.org/10.20961/akumulasi.v3i1.1671

Keywords:

potential analysis, target achievement percentage, trend analysis

Abstract

This study aims to analyze the potential revenue from business service retribution in Pacitan Regency by utilizing the actual revenue data of the retributions from 2019 to 2023. This research is a qualitative descriptive study. The primary data was obtained from interviews and the secondary data was collected from the financial reports of Pacitan Regency. To analyze the data, the researcher used a potential analysis of the current conditions from 2019 to 2023 and a trend analysis to project estimated revenues. The researcher used the data in the period before the pandemic and after the pandemic for the next four years.  The potential analysis results indicate that there are components of business service retribution that potentially need to be improved. These components are fish auction place retribution, with revenue realization of 99.51% of the set budget, and recreational and sports places retribution, with revenue realization of 83.43% of the set budget. The trend analysis predicts an annual increase in revenue of IDR 2,722,774,900.50 according to predictive analytics after the pandemic. Based on this research, several aspects need to be improved to enhance the revenue from business service retribution, particularly concerning the quality of Human Resources (HR). The improvement and addition of facilities at locations as the objects of business service retribution are also needed.

References

Ahsani, Mizan. (2024, January 9). Pacitan kian sepi? Berikut data lengkap kunjungan wisata 2023, dari Pantai Klayar hingga Gua Gong. radarmadiun.jawapos.com. https://radarmadiun.jawapos.com/pacitan/803709833/pacitan-kian-sepiberikut-data-lengkap-kunjungan-wisata-2023-dari-pantai-klayar-hinggagua-gong

Asih, E. M., & Syarifudin, A. (2020). Analisis kontribusi dan trend penerimaan retribusi pasar di Kabupaten Kebumen tahun 2008-2017. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA), 2(1), 29-38. https://doi.org/10.32639/jimmba.v2i1.438

Azhar, I. (2021). Pengaruh pendapatan asli daerah terhadap kinerja keuangan Pemerintah Kota Langsa. Jurnal Transformasi Administrasi, 11(02), 164-174. https://doi.org/10.56196/jta.v11i02.190

Destiningsih, R., Achsa, A., & Septiani, Y. (2019). Analisis potensi wilayah Provinsi Jawa Tengah (studi kasus: tahun 2010-2016). Jurnal REP (Riset Ekonomi Pembangunan), 4(1), 73-86. http://dx.doi.org/10.31002/rep.v4i1.1343

Fitrah, M. & Luthfiyah. (2017). Metodologi penelitian: Penelitian kualitatif, tindakan kelas & studi kasus. CV Jejak Publisher Jawa Barat.

Hasan, M., Harahap, T. K., Hasibuan, S., Rodliyah, I., Thalhah, S. Z., Rakhman, C. U., ... & Arisah, N. (2023). Metode penelitian kualitatif. Tahta Media Publisher. https://tahtamedia.co.id/index.php/issj/article/view/182/179

Jafar, R., Maro, Y., Tang, S. A., & Sabu, J. M. S. (2023). Analisis pengaruh retribusi jasa umum retribusi jasa usaha dan retribusi perijinan tertentu terhadap pendapatan asli daerah Kabupaten Alor periode 2018-2023. Jurnal Ilmiah Wahana Pendidikan, 9(22), 1107-1118. https://doi.org/10.5281/zenodo.10216007

Mailindra, W. (2022). Pengaruh penerimaan pajak daerah dan retribusi daerah terhadap pendapatan asli daerah Provinsi Jambi. Bertuah, 3(1), 1-10. https://doi.org/10.56633/jsie.v3i1.319

Malau, E. I., & Parapat, E. P. S. (2020). Pengaruh pendapatan asli daerah (PAD) dan belanja modal terhadap kemandirian keuangan daerah. Jurnal Ekonomi dan Bisnis (EK dan BI), 3(2), 332-337. https://doi.org/10.37600/ekbi.v3i2.196

Maulina, A., Alkamal, M., & Fahira, N. S. (2021). Pengaruh pendapatan asli daerah, dana perimbangan, belanja modal, dan ukuran pemerintah daerah terhadap kinerja keuangan pemerintah daerah. JISAMAR (Journal of Information System, Applied, Management, Accounting and Research), 5(2), 390-399. https://doi.org/10.52362/jisamar.v5i2.373

Miswar, Lianda, P. Y., & Priantana, R. D. (2021). Analisis pengaruh pajak daerah dan retribusi daerah terhadap pertumbuhan ekonomi di Aceh. Jurnal Mahasiswa Akuntansi Samudra, 2(3), 153-159. https://ejurnalunsam.id/index.php/jmas/article/view/3726

Nasir, M. S. (2019). Analisis sumber-sumber pendapatan asli daerah setelah satu decade otonomi daerah. Jurnal Dinamika Ekonomi Pembangunan, 2(1), 30-45. https://doi.org/10.14710/jdep.2.1.30-45

Nilamsari, N. (2014). Memahami studi dokumen dalam penelitian kualitatif. WACANA: Jurnal Ilmiah Ilmu Komunikasi, 13(2), 177-181. https://journal.moestopo.ac.id/index.php/wacana/article/view/143

Novira, A., & Ramdani, D. F. (2022). Kontribusi retribusi daerah dalam peningkatan pendapatan asli daerah di Kabupaten Bandung. Konferensi Nasional Ilmu Administrasi, 6(1), 425-430. https://knia.stialanbandung.ac.id/index.php/knia/article/view/749/pdf

Oki, K. K., Nalle, F. W., & Meomanu, P. A. (2020). Analisis kemandirian keuangan daerah Kabupaten Belu. Ekopem: Jurnal Ekonomi Pembangunan, 2(2), 1-6. https://jurnal.unimor.ac.id/index.php/JEP/article/view/584

Rajab, A. (2020). Kontribusi retribusi pasar terhadap pendapatan asli daerah di Kabupaten Mamuju. GROWTH Jurnal Ilmiah Ekonomi Pembangunan, 1(2), 144-156. https://stiemmamuju.e-journal.id/GJIEP/article/view/38/29

Reza, F., Dewi, C. K., & Yudhyani, E. (2021). Statistika deskriptif untuk ekonomi & bisnis. Tahta Media Publisher. https://tahtamedia.co.id/index.php/issj/article/view/52

Ritonga, I. T. (2014). Developing a measure of local government's financial condition. Journal of Indonesian Economy & Business, 29(2), 142-164. https://doi.org/10.22146/jieb.6206

Sanga, K. P., Yosep, D. P. R., & Naga, F. E. (2018). Pengaruh pajak daerah dan retribusi daerah terhadap pendapatan asli daerah Kabupaten Sikka. Accounting Unipa, 8, 60-64. https://osf.io/cbeka/download

Sudarmana, I. P. A., & Sudiartha, G. M. (2020). Pengaruh retribusi daerah dan pajak daerah terhadap pendapatan asli daerah di dinas pendapatan daerah. E-Jurnal Manajemen Universitas Udayana, 9(4), 13-38. https://doi.org/10.24843/EJMUNUD.2020.v09.i04.p06

Sugiyono. (2022). Metode penelitian kuantitatif kualitatif dan R&D. Edisi Kedua. Cetakan Keempat. Penerbit Alfabeta Bandung.

Sulastiningsih, S., Setyowati, H., Puteh, M. O., & Saputri, Y. E. (2023). Kontribusi retribusi parkir terhadap pendapatan asli daerah Pemerintah Kabupaten Pacitan. Jurnal Riset Akuntansi dan Bisnis Indonesia, 3(1), 53-69. https://doi.org/10.32477/jrabi.v3i1.552

Swastika, N. S., Mustofa, R., & Lumbantoruan, A. (2022). Efektivitas, kontribusi, dan trend retribusi daerah terhadap pendapatan asli daerah di Kabupaten Cilacap. Soedirman Accounting, Auditing dan Public Sector Journal (SAAP), 1(1), 1-14. https://doi.org/10.32424/1.saap.2022.1.1.8030

Ullo, F., Kakisina, C. S., & Hartati, Y. S. (2023). Analisis kemandirian keuangan daerah di Kabupaten Manokwari. Jurnal Ekonomi Dan Bisnis, 15(2), 54-60. https://doi.org/10.55049/jeb.v15i2.223

Yunita, D., & Adriana, N. (2020). Analisis retribusi jasa umum, retribusi jasa usaha dan retribusi perizinan tertentu terhadap pendapatan asli daerah (PAD) Kabupaten Bangka. JEM Jurnal Ekonomi dan Manajemen, 6(2), 99-107. https://journal.stiepertiba.ac.id/index.php/jem/article/view/138

Downloads

Published

2024-06-30

Issue

Section

Articles

How to Cite

Analysis of Potential Business Service Retribution to Regional Original Revenue in Pacitan Regency 2019-2023. (2024). AKUMULASI: Indonesian Journal of Applied Accounting and Finance, 3(1), 1-13. https://doi.org/10.20961/akumulasi.v3i1.1671

Similar Articles

1-10 of 17

You may also start an advanced similarity search for this article.