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

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. Q...

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Main Authors: Ardiansyah Ali, Nursyam AR
Format: Article
Language:English
Published: Universitas Mahasaraswati Denpasar 2023-12-01
Series:Jurnal Inovasi Akuntansi
Subjects:
Online Access:https://e-journal.unmas.ac.id/index.php/jia/article/view/7901
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author Ardiansyah Ali
Nursyam AR
author_facet Ardiansyah Ali
Nursyam AR
author_sort Ardiansyah Ali
collection DOAJ
description 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.
format Article
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institution Kabale University
issn 2988-1536
language English
publishDate 2023-12-01
publisher Universitas Mahasaraswati Denpasar
record_format Article
series Jurnal Inovasi Akuntansi
spelling doaj-art-2e485b82bd49444c890b346438ed2f362025-08-20T03:29:19ZengUniversitas Mahasaraswati DenpasarJurnal Inovasi Akuntansi2988-15362023-12-011214915510.36733/jia.v1i2.79018590Analisis Pendapatan Asli Daerah (PAD) sebagai Upaya Pelaksanaan Otonomi Daerah di Kabupaten Toraja Utara Periode 2016-2020Ardiansyah Ali0Nursyam AR1Universitas Indonesia TimurUniversitas Indonesia TimurThe 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.https://e-journal.unmas.ac.id/index.php/jia/article/view/7901pendapatan asli daerah (pad)otonomi daerah
spellingShingle Ardiansyah Ali
Nursyam AR
Analisis Pendapatan Asli Daerah (PAD) sebagai Upaya Pelaksanaan Otonomi Daerah di Kabupaten Toraja Utara Periode 2016-2020
Jurnal Inovasi Akuntansi
pendapatan asli daerah (pad)
otonomi daerah
title Analisis Pendapatan Asli Daerah (PAD) sebagai Upaya Pelaksanaan Otonomi Daerah di Kabupaten Toraja Utara Periode 2016-2020
title_full Analisis Pendapatan Asli Daerah (PAD) sebagai Upaya Pelaksanaan Otonomi Daerah di Kabupaten Toraja Utara Periode 2016-2020
title_fullStr Analisis Pendapatan Asli Daerah (PAD) sebagai Upaya Pelaksanaan Otonomi Daerah di Kabupaten Toraja Utara Periode 2016-2020
title_full_unstemmed Analisis Pendapatan Asli Daerah (PAD) sebagai Upaya Pelaksanaan Otonomi Daerah di Kabupaten Toraja Utara Periode 2016-2020
title_short Analisis Pendapatan Asli Daerah (PAD) sebagai Upaya Pelaksanaan Otonomi Daerah di Kabupaten Toraja Utara Periode 2016-2020
title_sort analisis pendapatan asli daerah pad sebagai upaya pelaksanaan otonomi daerah di kabupaten toraja utara periode 2016 2020
topic pendapatan asli daerah (pad)
otonomi daerah
url https://e-journal.unmas.ac.id/index.php/jia/article/view/7901
work_keys_str_mv AT ardiansyahali analisispendapatanaslidaerahpadsebagaiupayapelaksanaanotonomidaerahdikabupatentorajautaraperiode20162020
AT nursyamar analisispendapatanaslidaerahpadsebagaiupayapelaksanaanotonomidaerahdikabupatentorajautaraperiode20162020