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This study aims to analyze the dynamics of development management in Tulang Bawang Regency, particularly in integrating policy, fiscal capacity, and public participation during the transition to the 2025–2029 Regional Medium-Term Development Plan (RPJMD). The study employed a descriptive qualitative method using data triangulation techniques derived from regional planning documents, financial statistical reports, and sectoral program evaluation results. The findings reveal that Tulang Bawang Regency has achieved significant progress in regional transformation and succeeded in reducing stunting rates through the Bergerak Melayani Warga (BMW) program. However, these achievements have not been supported by strong fiscal independence, while public participation remains largely dominated by a technocratic approach. The study highlights the urgent need for reforms in digitalization-based regional revenue management and stronger substantive community involvement to ensure that future regional development becomes more independent, participatory, sustainable, and inclusive in accordance with local community aspirations. These reforms are expected to strengthen governance effectiveness and improve equitable development outcomes across all regional sectors.

This study is motivated by the importance of economic growth as a key indicator of regional development performance and public welfare improvement. Economic growth reflects the ability of local governments to manage resources and implement effective fiscal policies. This research aims to analyze the development and the influence of Local Own-Source Revenue, General Allocation Fund, and Special Allocation Fund on the economic growth of regencies/cities in Jambi Province during the period 2020–2024. The study employs a quantitative approach combined with descriptive analysis. Secondary data are obtained from official publications of relevant institutions and analyzed using panel data regression with the Common Effect Model approach. The results indicate that Local Own-Source Revenue and the General Allocation Fund have a significant effect on economic growth, showing that the increase in regional revenue and fiscal transfers contributes to economic performance. Meanwhile, the Special Allocation Fund does not have a significant effect, indicating that its allocation may not be optimally utilized in stimulating regional economic activities. These findings imply that strengthening regional fiscal capacity and improving the effectiveness of fund allocation are essential to promote sustainable economic growth. The study also highlights the need for better policy coordination and efficient financial management at the regional level to reduce disparities and enhance development outcomes.  

Regional government financial performance is a strategic indicator for assessing the success of regional autonomy implementation, particularly in managing public finances in an effective, efficient, transparent, and accountable manner. This study aims to analyze the financial performance of the Government of West Nusa Tenggara Province (NTB) during the 2018–2022 period using a regional financial ratio analysis approach. The research employs a descriptive quantitative method utilizing secondary data obtained from the Budget Realization Reports (LRA) and the Regional Government Financial Statements (LKPD) that have been audited by the Audit Board of the Republic of Indonesia (BPK). The analysis is conducted by calculating regional financial ratios, including the financial independence ratio, the effectiveness ratio of Regional Original Revenue (PAD), the efficiency ratio of regional finances, the activity ratio (expenditure harmony), and the revenue growth ratio. The results indicate that the financial performance of the Government of West Nusa Tenggara Province has generally improved. The regional financial independence ratio falls within the participatory category with an average value of 57.81%, reflecting a gradual reduction in dependence on central government transfer revenues, particularly in 2022. The effectiveness ratio of PAD is categorized as moderately effective, with an average of 92.84%, although it fluctuates due to increases in revenue targets that were not fully matched by actual revenue realization. The regional financial efficiency ratio consistently remains in the efficient category, indicating the local government’s ability to control expenditures relative to revenues. Furthermore, the activity ratio analysis shows a shift in expenditure composition from operating expenditure toward capital expenditure, indicating an increased orientation toward development and long-term investment. The growth ratio reveals a significant increase in PAD in 2022, accompanied by a decline in transfer revenue growth.

This study aims to measure the financial performance of the Government of West Java Province during the 2020–2024 period based on the analysis of the audited Budget Realization Reports. The research uses a descriptive quantitative approach with secondary data obtained from the Regional Financial Statements. Financial performance is measured through several ratios, namely the effectiveness ratio of Regional Original Revenue, regional financial efficiency ratio, regional financial independence ratio, and expenditure harmony ratio. The results show that the effectiveness of Regional Original Revenue fluctuated, with effective performance only in 2022 and 2024, while in other years it was categorized as ineffective. The efficiency ratio also indicated inconsistency, where inefficiency occurred in 2020, 2021, and 2023, and efficiency was achieved in 2022 and 2024. The regional financial independence ratio showed a relatively high level, reflecting low dependence on central government transfers, although there was a slight decline in 2023–2024. The expenditure harmony ratio indicated that budget allocation was still dominated by operational expenditure compared to capital expenditure. The findings imply the need for improving revenue optimization and more balanced expenditure allocation to support sustainable regional development.

Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Central Java Regional Revenue Agency (Bapenda), the research assesses the effectiveness and contribution of PKB and BBNKB in supporting local fiscal performance. The results show that PKB consistently exerts a positive, meaningful influence on PAD, underscoring its central role in sustaining the province’s fiscal strength. In contrast, BBNKB demonstrates a weaker, less stable impact, primarily driven by changes in vehicle ownership trends and administrative challenges. When considered together, both tax instruments contribute to enhancing local fiscal capacity, although the reliance on PKB remains predominant. These findings underscore the importance of modernizing regional tax administration, particularly through digital innovation, transparent reporting systems, and community-based compliance strategies. Strengthening these mechanisms is essential to building a more resilient and autonomous fiscal framework, especially in the context of post-pandemic economic recovery and long-term regional development planning

This study aims to: 1) identify and analyze the degree of fiscal decentralization and the level of financial independence of regencies and cities in North Sumatra Province during the period 2015–2024; and 2) analyze the variation in regional revenue realization based on its components, as well as the variation in regional financial capacity across regencies/cities during the same period. The methods used in this research include the Fiscal Decentralization Degree Ratio (DDF), the Regional Financial Independence Ratio (RKKD), and a Two-Way ANOVA test, supported by SPSS 20 software. The findings show that the degree of fiscal decentralization remains relatively low from year to year, indicating a strong dependence on central government transfers. Similarly, the regional financial independence ratio is also categorized as low, with an instructive pattern of relationship, meaning that regional governments still have limited ability to finance development needs independently. The Two-Way ANOVA test results reveal significant differences in regional revenue realization both across regencies/cities and across years within the study period. The largest variations are attributed to the differing characteristics of each regency/city, including economic potential, effectiveness in managing locally generated revenue, and variations in regional fiscal structures. These findings highlight the importance of enhancing fiscal capacity and optimizing local revenue sources throughout North Sumatra.

This research aims to:1) To understand and analyze development of revenue, hotel tax and restaurant tax in North Tapanuli Utara from 2015-2023. 2) To understand and analyze the effectiveness, hotel tax, restaurant tax effectiveness, hotel tax efficiency, and restaurant tax efficiency in North Tapanuli Regency. This study uses time series data from 2015-2023, wihich is secondary data, to assess the efectiviness of hotel tax and restaurant tax revenue on local revenue (PAD) in North Tapanuli Regency. The data collection method used is library research, which utilizes literature or library materials as the primary data source. Quantitative descriptive analysis methods are used determine the develoment of PAD, tax development, restaurant tax development, hotel tax effectiveness, tax efficiency, and restaurant tax efficiency. The results of this study provide an overview of the development of PAD, development of hotel taxes, the development of restaurant taxes, the effectiveness of hotel tax revenue, restaurant taxes, hotel tax efficiency towards the original regional income (PAD) of North Tapanuli Utara Regency in 2015-2023. The average development of PAD in North Tapanuli regency is 10 percent, the average development of hotel taxes is 4 percent and the average development of restaurant taxes is 19 percent. The average effectiveness is 89 percent, which is classified as quite effective, the effectiveness of restaurant taxes reaches 91 percent which is classified as effective. The efficiency of hotel taxes is 5 percent which is classified as inefficient, while the efficiency of restaurant taxes is 107 percent which is classified as very efficient.

This study investigates the relationship between fiscal dependence, the effectiveness of locally generated revenue (PAD), and the degree of fiscal decentralization on the Human Development Index (HDI) in four regencies on Madura Island Bangkalan, Sampang, Pamekasan, and Sumenep which have consistently reported the lowest HDI scores in East Java Province. Utilizing panel data from 2011 to 2023, the findings indicate that all regencies remain highly fiscally dependent, with fiscal dependency ratios exceeding 89%. Central government transfers dominate local budget structures, significantly limiting local fiscal autonomy. While PAD effectiveness shows notable achievements such as Pamekasan’s 136.09% realization rate its contribution to total regional revenue remains relatively low. This is reflected in the modest degree of fiscal decentralization, which ranges between 8.56% and 10.72%. Such fiscal limitations hinder the ability of local governments to invest in strategic sectors that directly impact human development, including education, healthcare, and public services. The analysis also reveals that despite effective PAD realization, its nominal value is insufficient to drive substantial improvements in HDI, especially when not supported by strengthened fiscal capacity and local economic mobilization. These findings suggest that PAD effectiveness alone does not translate into better human development outcomes without broader fiscal empowerment. Therefore, a comprehensive fiscal decentralization strategy is required one that not only enhances revenue generation but also improves budgetary governance and optimizes local economic resources. Strengthening local fiscal autonomy is essential for ensuring targeted, efficient, and equitable investment in human development sectors, ultimately fostering sustainable regional development across Madura Island.

This study examines the implementation of the advertising tax policy and its role in supporting Regional Original Income (PAD) in Gresik Regency, and identifies barriers that affect its effectiveness. This research adopted a qualitative descriptive approach with data obtained from field studies involving key government officials and supported by relevant literature and regulatory documents. Data were analyzed using McNabb's (2002) framework, which includes grouping data based on constructs, identifying the basis for interpretation, developing generalizations, testing alternative interpretations, and refining theoretical insights. The results indicate that the implementation of the advertising tax policy in Gresik focuses more on intensification than extensification, as intensification is considered more practical and faces less resistance. The licensing and collection processes for advertising tax are carried out based on the legal framework of Regional Regulation No. 8 of 2023 concerning Regional Taxes and Levies and Regent Regulation No. 79 of 2023, which regulates the rental value of advertising as the basis for taxation. Despite significant revenue potential, significant challenges remain, such as inter-agency coordination issues, inadequate data collection, and technical and non-technical barriers in implementing this policy. Unclear legal sanctions and low public awareness and compliance are also inhibiting factors. Nevertheless, advertising tax revenue has generally reached its target, although certain periods were affected by unfavorable economic conditions. This study concludes that to maximize the contribution of advertising tax to local revenue (PAD), improved inter-agency coordination, strengthened institutional capacity, clarified regulatory sanctions, and enhanced public education and engagement are needed. This is expected to support regional fiscal independence in Gresik Regency.

This study aims to analyze the effectiveness of local revenue realization, particularly Regional Original Revenue (PAD), in supporting regional development programs. PAD serves as a vital indicator of fiscal independence and a primary funding source for sustainable development efforts. However, many regions still face significant challenges in optimizing PAD potential. Gaps between revenue targets and actual realization, weak retribution management, low taxpayer compliance, and poor inter-agency data integration are major obstacles to effectiveness. This study utilizes a descriptive method rooted in qualitative analysis by examining existing literature and secondary data analysis from credible sources. The findings indicate that PAD effectiveness strongly influences a region's fiscal capacity to implement development functions, especially in public service and infrastructure sectors. Therefore, policy reform, strengthening of revenue collection systems, and improvement of human resource capacity are critical strategies to achieve fiscal autonomy and sustainable regional development. The integration of religious values into strategies for optimizing local revenue (PAD) can also enhance tax awareness through spiritual and social approaches, strengthen public trust in the government, and foster development that is not only materially oriented but also grounded in ethics and social justice.

Local financial management in Indonesia still faces significant challenges, such as budget inefficiencies, high dependence on central funds, and lack of locally generated revenue (PAD), which exacerbates development inequality, especially in underdeveloped regions such as Papua. This research highlights the importance of cross-sector collaboration and technology utilization for the optimization of local finance to achieve sustainable development equity. Collaboration between central and local governments, the private sector, and the community can improve transparency and accountability of budget management, while technologies such as e-budgeting, blockchain, and the Local Government Information System (SIPD) can accelerate the budget planning and monitoring process. This study uses a descriptive qualitative approach with thematic analysis of primary and secondary data to evaluate the effectiveness of technology integration and cross-sector collaboration. The results show that a strong synergy between collaboration and technology can improve budget efficiency, reduce dependency on central funds, and accelerate infrastructure development and public services in disadvantaged areas. Policy recommendations include strengthening local government capacity, implementing a blockchain-based monitoring system, and involving communities in development planning. This research contributes to the local financial management literature by offering evidence-based solutions that support inclusive and equitable development in Indonesia.

This research discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (Bapenda) in increasing restaurant tax payments. Restaurant tax is one of the sources of Regional Original Revenue (PAD) that plays an important role in regional development. However, restaurant tax collection still faces various obstacles, such as low levels of taxpayer compliance, lack of education and socialization, and weak supervision and law enforcement. This research uses a descriptive qualitative method with data collection techniques through interviews, observations, and documentation studies. The results showed that Bapenda of Sikka Regency implemented three main strategies to increase restaurant tax payments, namely conducting socialization to business actors, conducting petition tests to test the level of taxpayer compliance, and installing online recording devices (M-Pos) to monitor transactions. Although these strategies have been implemented, their effectiveness is still limited due to the lack of regulations governing the use of M-Pos and low taxpayer participation in socialization activities. Based on data from 2019 to 2023, the realization of restaurant tax revenue only reached the target in 2019 and 2020, while in subsequent years it decreased. Therefore, it is necessary to increase education, strengthen regulations related to the use of M-Pos, and stricter supervision so that taxpayer compliance increases and the tax revenue target increases.

The management of regional finances aims to realize good governance that includes efficiency and transparency in meeting public needs. Efficiency and transparency in the decentralization of financial management policy by the Financial and Asset Management Agency (BKAD) of Kupang City are key factors in ensuring proper regional financial management. This study uses an empirical research method. After data collection, the researcher categorized the data based on the sources and analyzed them. The results of this study indicate that Efficiency has not been fully achieved due to mismatches in budget allocation. Meanwhile, transparency remains suboptimal because the existing system often experiences disruptions, limiting open access to information. The most dominant inhibiting factor affecting implementation effectiveness is human resources (HR). In addition, dependency on central government funding hampers flexibility and independence in regional financial management. The study suggests that BKAD should conduct technical competency training and development for staff, the Kupang City Government should increase local revenue (PAD), and the public should actively participate in budget public consultations.

This study analyses the influence of fiscal capacity on capital expenditure in Aceh Province over the period 2007-2023 by collecting data from the BPS website of Aceh Province. Using multiple linear regression method, this study found that Local Own Revenue (PAD), Revenue Sharing Fund (DBH), and Special Allocation Fund (DAK) have a positive and significant influence on capital expenditure. The results of the analysis show that every 1 unit increase in PAD, DBH, and DAK respectively increases capital expenditure by 234.0927 units, 57.51575 units, and 25.09292 units. This finding indicates that stronger fiscal capacity allows local governments to allocate more budget for infrastructure and investment projects, which support economic development and community welfare. Increased personnel expenditure was also found to have a significant positive impact on capital expenditure, indicating the importance of investment in human resources to support the efficiency and effectiveness of managing development projects. These results support the Human Capital and Administrative Efficiency theories, which assert that competent and efficient human resources increase productivity in budget management

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.

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.

This study aims to analyze the effectiveness of the Regional Revenue Agency (Bapenda) in collecting hotel taxes in Dumai City. Using a qualitative approach with a case study method, this study explores the factors influencing the effectiveness of tax collection and the obstacles encountered. Data were collected through in-depth interviews, observations, and documentation, which were then analyzed using thematic analysis. The results indicate that although the objectives of tax collection have been clearly defined and provide benefits for regional development, several obstacles still hinder the achievement of the expected targets. The main obstacles include a lack of coordination between relevant parties, immature planning, and policies that are not yet fully effective. In addition, bad debts on hotel taxes are a major challenge that affects the effectiveness of tax collection. This study also found that a broad socialization strategy and the provision of adequate infrastructure have helped increase taxpayer awareness and compliance. However, supervision and control need to be improved to prevent irregularities and ensure taxpayer compliance. By improving coordination, more detailed planning, data-driven policies, more intensive education, the use of information technology, and stricter supervision, it is hoped that the effectiveness of hotel tax collection can be significantly improved. This research provides an important contribution to the Dumai City Bapenda and other local governments in their efforts to improve the effectiveness of regional tax collection. It is hoped that the recommendations provided can be implemented to overcome existing obstacles and increase regional original income (PAD) in a sustainable manner.