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Policy implementation is the process of running, implementing and pursuing policy decisions and their alternatives that have been decided in the hope of obtaining a result that is in accordance with the goals or objectives of a policy. This study aims to find out how the implementation of the online payment and payment system policy for hotel and restaurant taxes in increasing the original income of the North Central Timor Regency. This study uses a descriptive research method with a qualitative approach. The results of this study show that. The communication indicators carried out by the Regional Revenue Agency have been carried out in two stages directly and accepted by restaurant taxpayers while for hotels it has not been implemented, so it can be said that this policy has not been fully implemented. Then the indicators of resources in the Regional Revenue Agency are still very lacking, so it needs to be added again so that in carrying out the policy the tax online system is not gradual and can run optimally to help increase local revenue. The following are the indicators of disposition that exist in the Regional Revenue Agency has a good attitude and responsibility towards the policies they have implemented so far. And the last is the indicator of the bureaucratic structure that exists at the Regional Revenue Agency so far has carried out a good cooperative relationship between employees and related agencies in implementing the tax online system policy.

The purpose of this study was to determine the effect of local tax revenue and local retribution on local expenditure. The correlational method was used in this study. Multiple linear regression analysis was used as a data analysis technique in this study. Conclusions that can be drawn from this study: 1) local tax separately affects local expenditure; 2) local retribution separately does not affect local expenditure; 3) local tax and local retribution simultaneously affect local expenditure. To increase the capacity of local expenditure through local taxes and retribution, the following should be done: 1) expand the capacity of the local economy that can be taxed; 2) develop the capacity of MSMEs to contribute to generating local retribution; 3) balance the growth of local taxes with the growth of local retribution through the development of local economic capacity in order to increase the capacity of local spending.  

The administration of government in Indonesia is based on a systemic approach which includes a central government system, called the government, as well as a regional government system. In the practice of government administration, there are concepts of centralization and decentralization that regulate the relationship between central and regional governments. The concept of centralization reflects the characteristic where all authority for administering government is centered in the central government, while the concept of decentralization shows the characteristic where some authority for government affairs, which was previously the responsibility of the central government, is delegated to regional governments . According to Law Number 23 of 2014 concerning Regional Government, the Regional People's Representative Council (DPRD) has a clear position as an integral regional people's representative institution in the administration of government at the local level. DPRD is not just a representative institution, but is also an inseparable part of the regional government structure. The function of the DPRD includes three main aspects, namely legislation, budgeting and supervision. (Kasenda et al., 2020). In an effort to realize this target, the Regional People's Representative Council (DPRD) needs to take concrete steps that can optimally strengthen its role in the context of regional government. The APBD is the implementation of the people's wishes for the government through the DPRD to improve welfare and services to the community. APBD is also the regional government's annual financial planning which is approved by the DPRD and made into policy through regional regulations. As a legislative institution, the DPRD has the responsibility to supervise the use of the budget and the implementation of regional government programs. Effective supervision is expected to increase transparency, accountability, and ensure that the benefits of the programs designed are truly felt by the community, especially those who need it most. Based on this description, the author is interested in conducting further research on the function of the Deli Serdang Regency DPRD in implementing the Regional Revenue and Expenditure Budget in the Development Sector. In formulating regional government policies, both from the executive and legislative branches, the orientation is to pay attention to the welfare of the people. Based on the results of the analysis and discussion, the conclusion is that direct supervision has a positive and significant effect on the effectiveness of supervision. Direct supervision has a positive and significant effect on APBD implementation. Indirect supervision has a positive and significant effect on the effectiveness of supervision. Indirect supervision has a positive and significant effect on APBD implementation. The effectiveness of supervision has a positive and significant effect on APBD implementation. Direct supervision has a positive and significant effect on APBD implementation through the effectiveness of supervision. Indirect supervision has a positive and significant effect on APBD implementation through the effectiveness of supervision.

Corruption in the public sector remains a major obstacle to regional development, threatening the effectiveness of financial management and public services. Gaps in financial supervision and management that are not transparent are the cause of fraud in the use of the budget. The agency theory states that corruption is caused by a conflict of interest between the community as the principal and the government as an agent, with the external auditor as a supervisor to prevent irregularities. The focus of this research is to find out the relationship between corruption in local governments and capital expenditure, local own revenue, audit opinions, and audit findings. This study uses quantitative methods and uses secondary data. The sample consistSed of 250 local governments (districts/cities/provinces) in Indonesia during 2020-2022. The analyst method uses SPSS 27 with multiple linear regression method. The test results showed that capital expenditure had no effect on corruption, local own revenue and audit findings had a positive effect on corruption, and audit opinions had nothing to do with corruption in local governments.

Bukit Batu Galugur is a hill tour located in Bina Bhakti village in Sematu Jaya district, Lamandau regency, Central Kalimantan. in addition to being a tourist spot in Bukit Batu Galugur, there are several places for children and adults to play and also some culinary that can be felt by the community and provide new opportunities for business tourism, hiking, green energy-friendly transportation. increase revenue to help the local economy become more independent, and strengthen local production. The approach used in this study is a qualitative descriptive method through a review of literature related to the development of local tourism village of Bukit Batu Galugur as part of Sustainable Tourism Development. The results of this study the usefulness that can be taken from the creation of sustainable tourism Bukit Batu Galugur are: sustainable tourism operations can help local communities by creating new business possibilities and improving the economy. The purpose of development is to promote the economic growth of the community while preserving and protecting the environment, especially renewable resources

Land and Building Tax (PBB) is one of the revenues for local governments which is very important for funding infrastructure development, health services, education and other public services. PBB has a very significant role in community compliance and awareness in paying PBB in various regions is still said to be low. This is usually caused by several factors such as a lack of socialization, minimal transparency in the use of PBB funds, and low public awareness of the use of PBB payments, which is the main cause of low taxpayer compliance. The aim of this research is to identify strategies to be implemented to increase public awareness and compliance in paying PBB. This research uses a qualitative approach using observation and documentation methods. This research shows that the results show that by having regular outreach campaigns or outreach, utilizing information technology in the payment process, as well as developing a compensation and public quality improvement system funded by PPB, it will be an effective step to increase public compliance in paying taxes. Apart from that, involving several community leaders and non-governmental organizations in tax awareness outreach or education is also able to strengthen community responsibility and participation in regional development. By implementing existing strategies, it is hoped that we will be able to overcome problems such as low awareness and low community compliance in PBB payments, which will then be able to support the sustainability of the ability to achieve goals in implementing regional development programs

This research was conducted to determine the Influence of Integrity and Professionalism on the Performance of Employees of the Local Revenue Agency of Tasikmalaya City. This study used a quantitative approach with Associative (Causal) research methods using data obtained directly through questionnaires distributed to 47 repondents. The technique used in this research is multiple linear regression. The results of the study indicate that: (1) Integrity and Professionalism simultaneously have a significant effect on Employee Performance: (2) Integrity partially has a significant effect on Employee Performance: (3) Professionalism partially has a significant effect on Employee Performance  

Amrul Mukminin. This study aims to analyze the Effectiveness of the Advertising Tax Contribution in Increasing Local Revenue in Palembang City. This research uses qualitative methods with data observation techniques, interviews and documentation. The results showed that the advertisement tax management was an effort to increase PAD in Palembang City, to someone who was trying to be managed properly. However, there are indeed several problems where the supervision and participation of the community with illegal billboards is still happening and the implementation of regional regulations is not running properly, therefore the PAD from the advertisement tax has not been maximized. The supporting factor in this research is the availability of Palembang mayor regulation number 18 of 2011 concerning requirements, and fixed procedures for collecting advertisement tax and then Palembang City Regional Regulation Number 8 of 2004 concerning Development and Retribution for Advertising. In addition, to support the vision, mission and strategic plans of the Tax Management Agency. Two things support the effectiveness of the advertisement tax contribution. Internal and external factors inhibiting factors. Obstacles in internal factors, for example, the application of sanctions for billboards arrears who have just appeared without the knowledge of the officers, and the lack of socialization from the Regional Tax Management Agency so that the public does not know about the existence of regional regulations regarding advertisement tax. Whereas in external factors, for example, the community's low awareness of paying taxes or they tend to avoid and are dishonest in the report on the results of the installation of billboards and taxpayers who live outside the city of Palembang.

The largest contributor to local revenue in Pasuruan Regency is coffee, Puspo as a coffee plantation area also has a very valuable natural wealth and many benefits, namely forest honey. So far, coffee and honey productivity has only met the Pasuruan Regency area, through coaching, it is hoped that there will be an expansion of the marketing area and interest throughout Indonesia. This study aims to provide coaching to MSMEs in the Puspo area to improve the family economy by developing Gondosuli coffee and forest honey businesses. This research method is qualitative, with a case study as an approach, the interview technique used involves the main informant of the business owner and the supporting informant is a member of the Puspo MSME association, Pasuruan Regency. Data collection techniques using interviews, observations, and documentation. The results obtained from this study are Gondosuli Coffee which is identical to plantation products in the Puspo area has a distinctive taste of both Arabica, Robusta and Liberica, as well as forest honey from wasps. Puspo natural forest honey is a type of honey produced by wild bees that live in the Puspo Pasuruan forest area. The natural potential that is the advantage of the region is certainly not owned by other regions besides Puspo Pasuruan Regency. The obstacle faced by MSMEs in penetrating the national market is that all demand for packaged coffee and forest honey throughout Indonesia has not been met due to limited packaging technology so that production capacity is not large enough. There is no coffee storage warehouse that can help with the availability of coffee for all times. The contribution of research to help coffee and forest honey farmers in improving the family economy, with more durable packaging, is practically able to reach consumers throughout Indonesia.

Bali Province, which is an international tourism destination, must be able to improve its human resources by utilizing technology and allocating stable local revenue. The purpose of this study was to analyze the effect of education level, technology and local revenue on economic growth in the Regency/City of Bali Province, both simultaneously and partially. The data sources used in this study were secondary sources with 45 observation points that combined time series and cross-section data. The results of the study showed that 1) the level of education, technology and local revenue had a positive and significant effect simultaneously on economic growth in the Regency/City of Bali Province, 2) the level of education and local revenue partially had a positive effect on economic growth in the Regency/City of Bali Province, 3) Technology partially had a negative effect on economic growth in the Regency/City of Bali Province. Based on the results of the study, to increase economic growth, investment in human resource development needs to be carried out by increasing access and quality of education for the community, then the local government also needs to evaluate and adjust the technology implementation strategy in order to provide a positive contribution, and finally the local government can optimize sources of local revenue and increase the efficiency of its management.

This research aims to determine and analyze the influence of local revenue, general allocation funds, special allocation funds, profit sharing funds and population on financial performance. The study was conducted at district/city governments in West Java Province in 2014-2023. The sample size was set at 27 districts/cities with observation data from 2014 to 2023. The type of data used is secondary data in the form of panel data. The data analysis technique used is multiple linear regression with the Eviews application. The results of this research show that: 1) local original income, special allocation funds, profit sharing funds, population and regional government financial performance have an increasing trend. Meanwhile, general allocation funds have a downward trend; 2) local original income, general allocation funds, special allocation funds, profit sharing funds and population simultaneously influence the financial performance of regional governments; 3) Original regional income has a positive and significant effect on regional government financial performance. General allocation funds and population have an insignificant negative effect on local government financial performance. Special allocation funds have a negative and significant effect on local government financial performance. Profit sharing funds have an insignificant positive effect on local government financial performance.

This study aims to determine the effect of fiscal decentralization financing sources on poverty levels. This study covers areas in Jambi Province using secondary time series data for the period 2007-2016. This study uses Multiple Regression Analysis. Fiscal decentralization financing sources of local revenue and balancing funds do not have a significant positive effect on poverty levels in Jambi Province, while other legitimate incomes have a positive and significant effect in Jambi Province from 2007-2016. The effect of fiscal decentralization financing sources (PAD, DP, PL) on poverty levels in Jambi Province is 80.2%, while the remaining 19.8% is influenced by other factors not included in this study. And there is a strong relationship between fiscal decentralization and poverty levels of 89.6%.

Jati Village has a unique potential in processing organic waste into Liquid Organic Fertilizer (POC). The waste processing is an effort to preserve the environment and also provide added economic value to the local community. However, in making sales, the community in Jati Village has not implemented the right marketing strategy. Digital marketing offers various tools and platforms that can be used to promote POC. Digital marketing strategies that can be applied include the use of social media such as Instagram, Facebook, Tiktok and Youtube to promote POC through interesting and educational visual content, as well as direct interaction with consumers. By implementing digital marketing strategies, Jati Village can increase the visibility of their POC products, expand their customer base, and increase revenue. This can support the SDGs program, especially point 8, namely Equitable Village Economic Growth. Utilizing technology for marketing can help POC sales sell evenly.

This research aims to determine the effect of implementing the Tapping Box Tool System on payment compliance in increasing local taxes in Bandar Lampung City and to determine the level of awareness of restaurant taxpayers in Bandar Lampung City on payment compliance in increasing regional tax revenues in Bandar Lampung City. Methods used used in this research is a quantitative approach. The data collection method is a questionnaire with the measurement scale used, namely the Likert scale. The conclusion of this research is that the implementation of the Tapping Box Tool System has a significant effect on the level of compliance with regional tax payments in Bandar Lampung City. So this research accepts hypothesis one (H1) which has been proposed and taxpayer awareness has a significant and significant effect on the level of compliance with regional tax payments in Bandar Lampung City. So this research accepts the second hypothesis (H2) that has been proposed.    

Adequate provision of drinking water in quantity, quality, and continuity is needed to realize a healthy and productive society. A well-managed Drinking Water Supply System (SPAM) is essential to meet this need. Based on Government Regulation Number 122 of 2015, the implementation of SPAM involves the development and management of drinking water which is the responsibility of the local government and PUDAM as the implementer. The main challenges faced by PUDAM include the high level of water loss or Non-Revenue Water (NRW), which reaches 40% in Indonesia. One of the efforts to reduce the NRW level at PUDAM Banyuwangi Regency in the Kalipuro District area is to detect abnormal consumption in customer drinking water consumption. This study uses the Deep Q Network and Local Outlier Factor algorithms to detect anomalies in drinking water consumption, with the aim of comparing the performance of the two algorithms in identifying abnormal consumption patterns at PUDAM Banyuwangi Regency. The results of the study indicate that the Local Outlier Factor algorithm is more suitable for anomaly detection as evidenced by the absence of detection errors and an F1-Score value of 36%.

It is used to known how balancing funds and original local goverment revenue are impact to regional expense in 2019-2023. The population was taken from four districts on Madura Island. The budget realization report for each district is the secondary data used. Use SPSS program with linear regression analyze. The result is that original local goverment revenue, revenue sharing fund, and specific allocation fund didn't impact to regional spending. Apart from that, general allocation funds is impact to regional expense. And all of them are significant impact on regional expense in four districts on Madura Island simultaneously.

As stated in Law Number 17 of 2014 concerning the People's Consultative Assembly, the People's Representative Council, the Regional Representative Council and the Regional People's Representative Council, the supervisory function is the authority given and implemented by the DPRD to the regional government in order to supervise the implementation of regional government to ensure that The policies taken are for the welfare and interests of the people. The South Tangerang City Government (Tangsel) is a new autonomous region that was born based on Law no. 51 of 2008 concerning the Establishment of South Tangerang City in Banten Province. During the first three years after its formation, the City of South Tangerang was able to extract local revenue (PAD) which came from legal taxes, levies and other things. In South Tangerang City, regional financial management is regulated by PERDA No. 2/2022 which emphasizes principles such as transparency, efficiency and accountability in the preparation of the APBD. The South Tangerang City DPRD plays a crucial role in supervising, ensuring transparency and accountability in regional financial management.

Understanding the Indonesian language plays a crucial role in the tourism sector, especially in tour and travel. Indonesian not only serves as a communication tool but also as a means to convey information, promote culture, and build good relationships between tourism industry players and tourists. Effective communication using Indonesian allows for clear and accurate information delivery about tourist destinations, history, and local culture. This contributes to increased tourist satisfaction, as they gain a more informative and satisfying experience. Additionally, Indonesian helps promote local culture by explaining the meaning behind traditions and customs to tourists, thus enhancing their appreciation of Indonesia's cultural richness. The proper use of Indonesian in tour and travel services also has a positive impact on the local economy by attracting more tourists and increasing revenue from the tourism sector. Satisfied tourists tend to spend more time and money, which contributes to regional economic growth. Indonesian also plays an important role in building good relationships between tourists and local communities, creating a more authentic and meaningful experience for tourists.    

Regional governments regulate and manage their own government affairs according to the principle of autonomy and co-administration that in order to create an effective and efficient allocation of national resources, it is necessary to regulate the management of financial relations between the central government and regional governments that are just, harmonious and accountable based on Pancasila and the Law of the Republic of Indonesia. The 1945 Constitution of the Republic of Indonesia. The research method used in this study is a descriptive method with a qualitative approach. Data collection techniques used include library research, field research, and interviews. Then the informants in this study were 6 people, who were determined purposively. The data analysis was carried out through triangulation. The results of the study concluded that the Potential Realization of Certain Land and Building Tax Revenues from Land and Building Tax in Cimahi City in the Next 5 Years will experience a significant increase

Control chalrts alre one of the most widely used quallity interpretaltion tools to determine whether al process is within control limits or whether the calpalbility of al process is within the expected limits alnd criterial. In every production process problems alre often found such als product rejects alnd product defects. Control chalrts caln be used to monitor current alnd ongoing production processes. Observaltions were malde alt the Wilis Valn Jalval coffee industry localted in Kalre District, Maldiun Regency with robustal coffee types. The method used in this observaltion is descriptive with al qualntitaltive alpproalch through observaltion, interviews alnd documentaltion. The technique used in daltal alnallysis is using al P-chalrt. The alnallysis results show thalt coffee defects alccount for 1l0l% of the totall ralw malterialls used. To alchieve optimall production levels, compalnies must paly alttention to detalils thalt caluse production defects to optimize revenue alnd reduce loss falctors.