This research was grounded on the issue of poor realization of local revenue in Sikka regency despite being supported by street lighting tax. Therefore, this study aimed to (1) determine the level of effectiveness of the street lighting tax. (2) to determine the level of contribution of street lighting in an effort to increase local revenue. The population in this study was the Regional Revenue Agency (BAPENDA) of Sikka regency. Data were collected through documentation and analysed using effectiveness analysis and contribution analysis methods. The result of this study indicated that the level of effectiveness of street lighting tax in 2018-2022 fluctuated with an average of 106,06% where these results fall into the highly effective category. In 2018-2020, the level of effectiveness revenue was in the highly effective category. Meanwhile, in 2021 and 2022, the level of effectiveness of street lighting tax was in the effective category. The contribution of street lighting tax in increasing regional own-source (PAD) in 2018-2022 fluctuated and was included in the very less category with an average percentage of 7.89%.

Based on the formulation of the problem above, the researcher aims to determine the level of contribution of the tourism sector to regional own-source revenue (PAD) in Sikka regency. The population in this study was the Regional Revenue Agency (BAPENDA) and Tourism Department. The sample in this study was data on the target and realization of regional own-source revenue (PAD), as well as data on the target and realization of the tourism sector (hotel tax, restaurant tax and entertainment tax) in the Sikka Regency budget and expenditure relazation report (APBD) for fiscal year 2018-2022 and data on tourist visits in Sikka Regency for fiscal year 2018-2022. The t test results revealed that the hotel tax variabel (X1) and the entertainment tax variable (X2) had an insignificant effect on regional own-source revenue (Y) while the restaurant tax (X3) had a significant influence on regional original revenue (Y). The F test results showed that the hotel tax variable (X1), entertainment tax variable (X2), and restaurant tax (X3) had an insignificant influence on regional own-source revenue (Y). The results of the coefficient of determination of the correlation coefficient value (r) of 0.842, this value occurred between the coefficient interval 0.80-1.00, hence the level of relationship between the independent variables with regional own-source revenue (Y) was interpreted as “very strong”.

The value of companies in various large companies in Indonesia is still not optimal. This causal study aims to examine the effect of institutional ownership and debt policy on firm value in cosmetics and household sub-sector manufacturing companies on the Indonesia Stock Exchange for the 2015-2021 period. A total of 5 sample companies were identified from a total of 10 companies, so that 35 observational data were collected based on purposive sampling technique. The company's financial statement data is collected through the www.idx.co.id page using documentation techniques. The data that has been collected was analyzed using multiple linear regression. The data was processed using SPSS version 23 program. The results showed that, partially institutional ownership had a negative and significant effect on firm value, while debt policy had a positive and significant effect on firm value. Meanwhile, simultaneously, institutional ownership and debt policy have a significant effect on firm value. Following up on the results of this study, the initial identification of firm value on the Indonesia Stock Exchange should be optimized through the assessment of institutional ownership and debt policy, so as to encourage an increase in firm value.