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The restaurant business continues to grow, but few business actors understand how to seize business opportunities to increase competitiveness. This study aims to analyze the application of the Canvas Business Model (BMC) in the culinary industry, with a focus on the fast food business in the city of Surakarta. BMC is used to evaluate nine key elements: value proposition, customer segments, distribution channels, customer relationships, key resources, key activities, key partnerships, cost structure, and revenue streams. The method used in this study is a qualitative descriptive approach, with data collection through surveys, interviews, and observations. The results of the study show that the implementation of BMC can increase the effectiveness of business strategies, especially in terms of product innovation, improved customer experience, and optimization of digital marketing and partnership networks. In addition, a SWOT analysis is conducted to identify the strengths, weaknesses, opportunities, and threats of the culinary business, which is then used as a basis in designing a growth strategy. The main findings of this study propose new business models that are more adaptive and sustainable, including product diversification strategies, the use of digital technology, and strengthening partnerships with suppliers and food delivery service platforms. This research is expected to be a reference for culinary entrepreneurs in developing more competitive and sustainable business strategies in the digital era.

In Indonesia, many people own motorized vehicles but the tax distribution is still low. This shows that people are not obedient in making taxpayer payments. This research was conducted to find out and analyze how the compliance of taxpayers in Rumbai Subdistrict in increasing motor vehicle tax revenue. The research method used is a descriptive qualitative approach. However, there are still challenges in terms of socialization and public awareness of motor vehicle tax payments. Therefore, further efforts are needed in improving technological infrastructure and educational campaigns so that taxpayers can be more optimal in supporting effective and efficient public services. Because the higher the level of taxpayer compliance, the higher the local revenue will be obtained.

The purpose of this study was to analyze the effect of local revenue, capital expenditure and employee expenditure on the level of financial independence of districts / cities in East Java Province in the period 2020-2023. The research was conducted using a quantitative approach using secondary data in the form of regional revenue and expenditure budget realization reports obtained through the official website of the Directorate General of Fiscal Balance. A total of 38 districts / cities in East Java Province in 2020-2023 were selected as the population in this study. Saturated sampling was used as a sampling method, so that a sample of 152 samples was obtained. The results showed that local revenue and regional employee expenditure partially had a significant effect on the level of regional financial independence, while capital expenditure had no significant effect on the level of regional financial independence. Meanwhile, local revenue, capital expenditure, and employee expenditure together have a significant effect on the level of regional financial independence    

The purpose of this study was to examine how capital expenditure in district and city governments in East Java during 2017-2013 was influenced by local own-source revenues, balancing funds, budget surplus financing, and special allocation funds. This research was conducted quantitatively using secondary data from the official website of DJPK, namely the APBD of each district or city in East Java. Purposive sampling was used in the IBM SPSS 25 software analysis tool for sampling. The partial test results (t test) show that capital expenditure is significantly influenced by local own-source revenue, balancing funds, SiLPA, and special allocation funds. Simultaneous test results (f test) show that capital expenditure is significantly influenced by Budget Financing Surplus, Balancing Funds, Regional Original Revenue, and Special Allocation Funds.    

Advertising tax is one of the significant sources of Local Revenue (PAD) in Sikka Regency, contributing up to 25% of the total PAD. This study discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (BAPENDA) to increase advertising tax revenue annually. These strategies include digitalization of administrative services, intensive socialization to the community, strict law enforcement, and collaboration with related agencies such as Satpol PP and the Prosecutor's Office. The results of the study indicate that optimization of advertising tax revenue can be achieved through simplification of the administrative process, technology-based supervision, and revenue diversification by utilizing the potential of digital advertising. Supporting factors include proactive policies of the local government, while the main inhibiting factors are low taxpayer compliance and lack of socialization. Through a collaborative approach, innovation, and law enforcement, advertising tax is expected to provide a greater contribution to Sikka Regency's PAD, support regional development, and create a more modern, transparent, and sustainable tax management system.

This study aims to find out the role of the Regional Research and Innovation Development Planning Agency in increasing the original regional income of Sikka Regency through collecting regional taxes in Sikka Regency. The problems faced during the last 2 years in the Regional Tax sector, namely targets and realizations from 2022 and 2023, are not significant. This is caused by several things, namely the lack of maximum attention from the planning side to increasing Original Regional Income from the tax sector, decreased awareness of taxpayers, decreased public awareness, lack of coordination, data base that has not been updated. The research method used is a qualitative method. Data collected through interviews and analyzed qualitatively. The results of this research show that BAPPERIDA has three main roles in increasing Original Regional Income through Regional Tax Collection, namely Planning, Coordinating and Evaluation Monitoring.  

Regional Taxes and Levies are one of the important sources of regional revenue to finance the implementation of Regional Government as regulated in NTT Provincial Regulation number 7 of 2020 concerning Fisheries Business License Levy. Regional Regulation of East Nusa Tenggara Province Number 7 of 2020 concerning Fisheries Business License Levy and Law No. 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments gives authority to the Central and Regional Governments to collect Taxes and Regional Levies as a source of local revenue. One of the sources of the APBD comes from the Fishery Business Permit Levy. This is closely related to the collection of fishery business licenses. This research is a normative-empirical legal research that uses primary data and secondary data collected using interview, observation, and documentation techniques and processed using editing, coding, verification, and interpretation techniques and analyzed using qualitative descriptive techniques. The results of this study show that (1) The regulation of content material in NTT Provincial Regulation Number 7 of 2020 concerning Fisheries Business License Levy at Oeba Fish Market specifically related to the issuance of fishery business licenses and the collection of business license levies has been regulated in the NTT Provincial Regulation, the implementation strategy has not been implemented effectively. (2) Factors that hinder the regulation of East Nusa Tenggara Provincial Regulation Number 7 of 2020 concerning Fisheries Business License Levy and its implementation are legal factors and community legal awareness factors.

This study aims to find out about . What is the mechanism for drafting regulations on changes to the Regional Revenue and Expenditure Budget (APBD). What are the implications and legal impacts on regulatory mechanisms for amending the Regional Revenue and Expenditure Budget (APBD) which are not in accordance with statutory provisions. The method of data collection in this study was carried out by normative empirical, namely research that uses and processes primary data and side by side with secondary, empirical normative research is focused on the implementation of statutory (normative) legal provisions in action in every particular legal event that occurs in a society (empirical) related to the mechanism of Changes to the Regional Revenue and Expenditure Budget. The results of the study show that the Regional Revenue and Expenditure Budget, hereinafter abbreviated as APBD, is the regional government's annual financial plan that is discussed and agreed upon jointly by the local government and the Regional People's Representative Council (DPRD), and stipulated by regional regulations/Perda. The APBD budget year covers a period of one year, starting from January 1 to December 31. The Regional Revenue and Expenditure Budget consists of the Revenue Budget originating from Regional Original Revenue (PAD), which includes regional taxes, regional levies, regional wealth management results and the share of balancing funds, which includes Profit Sharing Funds, General Allocation Funds (DAU) and Funds Special Allocation. Also known as legitimate income such as grants or emergency funds. While the expenditure budget is the budget used for various purposes of carrying out government tasks in the region. The Regional Government submits a draft Regional Regulation concerning changes to the Regional Revenue and Expenditure Budget (APBD) for the current fiscal year to obtain approval from the Regional People's Representative Council (DPRD) before the end of the fiscal year. After obtaining approval from the Regional People's Legislative Council (DPRD) regarding the draft regional regulation regarding the Revised Regional Revenue and Expenditure Budget (APBD-P), then the process of evaluating and establishing the draft Regional Regulation concerning the Revised Regional Revenue and Expenditure Budget (APBD-P) and the draft Regional Head Regulations regarding the translation of the Amended Regional Revenue and Expenditure Budget (APBD-P) into Regional Regulations and Regional Head Regulations. There are two legal implications of the mechanism of the Amended Regional Revenue and Expenditure Budget (APBD-P) regulations which are not in accordance with statutory provisions. First, all processes of a series of changes that do not meet the normative requirements cannot be followed up directly. Second, administratively, all types of regional government work programs originate from the remaining budget from the previous year. (APBD-P) as the legal basis

Optimizing the distribution of State Revenue and Expenditure Budget (APBN) funds to autonomous regions is a strategic step to accelerate equitable development, improve public services, and encourage regional independence. Fund transfers such as the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH) play a central role in supporting infrastructure development and developing local potential. However, the implementation of fund distribution faces challenges such as imbalances in allocation between regions, low planning accuracy, and weak synergy between central and regional governments. This research uses normative legal methods to analyze regulations and fund management strategies, with case studies of regions that have successfully utilized APBN funds. The study highlights the critical role of efficiency, transparency, and effective supervision.

This study aims to analyze the strategies for developing the tourism industry in the Special Region of Yogyakarta, which is one of the main tourist destinations in Indonesia. The background of this research is based on the significant potential of the tourism sector to support regional economic growth through increased revenue from taxes and levies. However, the tourism industry in Yogyakarta faces various challenges, including global competition and changing tourist behaviors. Utilizing qualitative methods and Miles and Huberman's data analysis model, this research collects information from various literature sources to identify strategies that can enhance competitiveness and sustainability in the tourism sector. The findings indicate the necessity of collaboration between the government, local communities, and the private sector to optimize tourism potential and improve service quality to attract more visitors.

This study examines the influence of Local Own Revenue and Balance Funds on government expenditure and economic growth in Central Kalimantan. Economic development is a primary goal of local governments aimed at enhancing community welfare, requiring sufficient funding sourced from PAD and Balance Funds provided by the central government. Central Kalimantan, rich in natural resources, faces challenges in optimizing the utilization of these funding sources to support effective local government spending that promotes sustainable economic growth. The research employs a quantitative approach with panel data from 14 districts/municipalities over the 2010–2022 period. The findings indicate that both Local Own Revenue and Balance Funds and Balance Funds significantly affect government spending and, consequently, economic growth, highlighting the need for strategic financial management in regional governance to achieve better economic outcomes for the community

This writing aims to find out restaurant tax revenue in increasing Regional Original Revenue at the Cilegon City Regional Financial, Revenue and Asset Management Agency. The rapidly growing number of restaurants in Cilegon City will get optimal results in restaurant tax revenue and become a source of regional income. This writing uses descriptive methods with data collection techniques in the form of interviews, observations, documentation and literature studies. The object of writing is the office of the Cilegon City Regional Financial, Revenue and Asset Management Agency on the staff of the Regional Tax and PAD Control Division. The results of the writing show that the effectiveness of restaurant tax revenue fluctuates every year with realization exceeding the target. Restaurant tax in increasing local revenue is still in the small category. The Cilegon City Regional Finance, Revenue and Asset Management Agency experiences obstacles to restaurant tax revenue, namely the lack of understanding of taxation by the community, but there are several efforts made such as collecting data on potential new taxpayers, having Tapping Boxes and PDT, controlling and checking taxes, reward activities, conducting socialization and education.

Cost Recovery is a vital element in production sharing contracts (PSCs) within the oil and gas sector, allowing contractors to recover costs incurred during exploration and production through revenues generated from oil and gas production. This mechanism has a direct impact on the sustainability of operations and the management of natural resources, which in turn plays a critical role in supporting the national economy.This study aims to analyze the role and contribution of the cost recovery scheme in enhancing Indonesia's economic development, focusing on optimizing state revenue, increasing both foreign and domestic investment, and promoting the development of sustainable energy infrastructure. The method used in this study is a literature review, which includes data from journals and published articles.The main findings of the study show that the cost recovery scheme not only functions as an instrument to ensure the sustainability of upstream oil and gas operations but also has a significant impact on other economic aspects. In the context of national economic development, this scheme contributes to increasing state revenue through taxes and royalties, creating jobs, and supporting local economic development in oil and gas-producing regions. Moreover, cost recovery opens up opportunities for technology transfer and enhances human resource capacity in the energy sector.

Tourism is one of the key sectors in driving regional economic growth. The potential of tourism attractions contributes to local community income and Regional Original Revenue (PAD) through tourism development. Central Tapanuli Regency has significant tourism potential that can be optimally managed to enhance PAD.This study aims to examine the extent to which the tourism sector contributes to increasing PAD and boosting the local economy in Central Tapanuli Regency. The research employs a quantitative approach using OLS regression analysis based on secondary data collected from the Central Bureau of Statistics of Central Tapanuli Regency from 2014 to 2023.The findings indicate a positive relationship between tourist visits, both domestic and international, and PAD. However, hotel occupancy rates show a negative correlation with PAD. Interestingly, this study highlights that hotel occupancy rates have a negative relationship with PAD. This finding suggests that the government needs to pay attention to factors affecting hotel occupancy rates, such as changing tourism trends and management leakage.The implementation of this research emphasizes the need for policy evaluation and enhanced supervision of hotel occupancy rates.

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

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.

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

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.