Article Sidebar

Submitted
March 31, 2021
Accepted
March 31, 2021
Published
April 1, 2021
Download
PDF
Statistic
Read Counter : 38 Download : 271

Main Article Content

Abstract

This study aims to determine the efficiency and effectiveness of market retribution and to know how the financial reporting procedures contained in the Revenue District Rejang Lebong. The data used is the realization data charges from Dispenda market from 2008 to 2012. The approach used for this study is the use calculation of the level of efficiency and effectiveness, and other supporting data, if it still raises the question of the researcher's approach using observation, interviews and in-depth interviews. The effectiveness and efficiency of market levies not stand alone, but relates and systemed with other factors, such as the quality factor of human resources, infrastructure, quality of bureaucracy that is not convoluted, the level of supervision and reporting is crucial to meet the target. Increased levels of these factors on the higher level of effectiveness and efficiency of market retribution will continue also in the level of development revenues conversely the lower the quality of these factors the lower the level of retribution income markets will continue also in lower revenue growth rate native to the area. In the calculation of the level of effectiveness for the past 5 years of research targets because doing surveillance on a regular basis by the Dispenda, infrastructure improvements every year, the human factor is responsible to his duty, and financial reporting charges paid market every day to Dispenda. Officers assigned to collect levies market is not so much the operational budget is not so big.

Keywords

Financial Reporting Dispenda efficiency and effectiveness

Article Details

How to Cite
Feriyani, D., Fachruzzaman, F., & Martiah NP, L. (2021). PELAPORAN KEUANGAN ATAS PENGELOLAAN RETRIBUSI PASAR KABUPATEN REJANG LEBONG TINJAUAN EFISIENSI DAN EFEKTIVITAS. JURNAL FAIRNESS, 3(2), 181–198. https://doi.org/10.33369/fairness.v3i2.15284
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Devas, Nick, dkk, 1989. Keuangan Pemerintah Daerah di Indonesia, Jakarta : UIPress.
  2. Downing. 1992. “PotensiBeberapa Jenis Retribusi Daerah di Beberapa Kota di Amerika Serikat”
  3. Imaduddin. 2002. “ Penerimaan Retribusi Pasar terhadap Pendapatan Asli Daerah di Kota Depok.
  4. Indriantoro & Supomo. 1999. “Metodelogi Penelitian Bisnis”, Edisi pertama, Yogyakarta
  5. Insukindro. 1994. “Peran dan Pengelolaan Keuangan Daerah Dalam Usaha Peningkatan PAD”,
  6. Laporan Penelitian. KKD, FE-UGM, Yogyakarta.
  7. Kesit Bambang, 2007, “Pajak dan Retribusi Daerah”, Yogyakarta,UII Press
  8. Kieso, Donal E., dkk. 2002. Intermediate Accounting. (Diterjemahkan Oleh: Gina Gania dan Ichsan
  9. Setiyo Budi). Jakarta: Erlangga.
  10. Mardiasmo. Ahmad Makhfatih. 2000, “Perhitungan Potensi Pajak dan Retribusi Daerah di Kabupaten
  11. Magelang, Laporan Akhir, Kerjasama Pemerintah Daerah Kabupaten Magelang dengan PAU-SE
  12. UGM, Yogyakarta.
  13. Mardiasmo. 2002. “Otonomi dan Manajemen Keuangan Daerah”. Yogyakarta: ANDI.
  14. Munawir. 1998. Perpajakan, Liberty, Edisi Kelima Cetakan Kedua, Yogyakarta.
  15. Mustaqiem. 2008. “Pajak Daerah Dalam Transisi Otonomi Daerah”, FH UII, Yogyakarta
  16. Nasution. 1988. “Metode Penelitian Naturaistik-Kualitatif”’, Tarsito, Bandung.
  17. Poerwandari. 1998. “Pendekatan kwalitatip dalam penelitian psikologi’’, LPSP3 FP UI, jakarta
  18. Santoso Bagus. 1995. “ Retribusi Pasar Sebagai Pendapatan Asli Daerah, Studi Kasus Pasar
  19. Kabupaten Sleman, “ Prisma Nomor 4 , LP3ES 19-35.
  20. Sarwono. 2006. “Penelitian Kuantitatip dan Kualitatif “. Graha Ilmu. Yogyakarta
  21. Siddik. Machfud. 1994, “ Keuangan Daerah “, Universitas Terbuka, Jakarta.
  22. Sugiyono. 2005. “Metode Penelitian Bisnis”, Bandung, Alfabetha.
  23. Sugiyono. 2006. “Metode Penelitian Pendidikan”. Bandung: Alfabeta.
  24. Sugiyono. 2010. “Metode Penelitian Kuantitatip Kualitatif dan R & D”. Alfabeta: Bandung.
  25. Sudarmadji. 2000. “ Analisis Efisiensi, Efektivitas dan Prospek Pungutan Retribusi Pasar di
  26. Kabupaten Sorong,” Tesis S-2 Program Pascasarjana Universitas Gadjah Mada, Yogyakarta
  27. (Tidak Dipublikasikan).
  28. Suyana. 2007. “Tahap-tahap Penelitian Kwalitatif”, Universitas pedidikan Indonesia. Jakarta
  29. Tatik Yuliningsih. 2002. “Analisis Efektifitas Pemungutan Retribusi Pasar di Kabupaten
  30. Purbalingga”.
  31. Widodo. H G Suseno T 1990,”Indikator Ekonomi Dasar Perhitungan Perekonomian Indonesia”,
  32. Kanisius, Yogyakarta.
  33. Situs dan webside
  34. Zahira Accounting. 12 Oktober 2012. “Perbedaan Sistem Pembukuan Manual dengan Sistem
  35. Pembukuan Komputerisasi”. Diunduh pukul 4.48 pm dari situs www.zahiraccounting.com , Atma
  36. Jaya Foundation
  37. Mulyamah. 2009. Definisi Pengertian Efisiensi. Dalam Danfar (Ed), (Online),
  38. (http://www.google.com/DEFINISI_PENGERTIAN%20EFISIENSI%20«%20EDUCATION,%20
  39. BUSINESS,%20COMMUNICATION%20AND%20INFORMATION.htm diakses 3 Oktober
  40. .
  41. FE. umy.ac.id/akd/ver2/siklus_ak_halaman.swf
  42. http://en.wikipedia.org/wiki/Cost–benefit_analysis
  43. nurul.blog.undip.ac.id/2010/08/22/apa-itu-investigative-reporting/
  44. http://staff.uny.ac.id/sites/default/files/pendidikan/Aula%20Ahmad%20Hafidh%2
  45. Saiful%20Fikri,%20SE.,M.Si./Cost%20Benefit%20Analysis.pdf
  46. Peraturan Perundang-undangan
  47. Departemen Dalam Negeri. 1997. Pajak Daerah dan Retribusi Daerah, UU No. 18 Cetakan Pertama ,
  48. Harvanindo, Jakarta.
  49. Departemen Dalam Negeri. 1999. Pemerintahan Daerah, UU No. 22, Jakarta
  50. Departemen Dalam Negeri. 2007. Pedoman Sistem dan Presedur Penatanusahaan dan Akuntansi
  51. Pelaporan dan Pertanggung jawaban Keuangan Negara, SE Depdagri no 900 / 316 / BAKD
  52. Kepmendagri No.690.900.327 tahun 1996 tentang ”Pedoman Penilaian dan Kinerja Keuangan”.
  53. Peraturan Pemerintah Nomor 41 tahun 2007 tentang “ Organisasi perangkat Daerah”
  54. Peraturan Daerah Kabupaten Rejang Lebong Nomor 2 tahun 2011 tentang “Retribusi Pasar”
  55. Permendagri Nomor 13 Tahun 2006 tentang “Pedoman Pengelolaan Daerah”.
  56. Undang-undang Nomor 34 Tahun 2000 tentang Pajak Daerah dan Retribusi Daerah.
  57. Undang-undang Republik Indonesia Nomor 28 tahun 2009 tentang “Pajak Daerah dan Retribusi
  58. Daerah,”.