Peran Pendapatan Asli Daerah dalam Mendukung Pelaksanaan Anggaran Pendapatan dan Belanja Daerah (APBD) ditengah Kebijakan Efisiensi Anggaran (Studi Kasus di Provinsi Nusa Tenggara Barat (NTB)
DOI:
https://doi.org/10.30998/cfmhbc44Keywords:
Pendapatan Asli Daerah (PAD);, APBD, Efisiensi Anggaran, Provinsi NTBAbstract
The ratio of PAD contribution to transfer funds averaged 73.31% from 2020-2025. is considered to be located between 50%-75% meaning that the relationship pattern that occurs is a participatory pattern, namely the region is starting to be able to finance its own activities. Mahmudi (2019) A ratio above 70% is classified as quite capable/independent fiscally. The average effectiveness ratio of 86.81% from 2020-2025 according to the criteria of this effectiveness ratio is located at 80-90% quite effective. And in the context of managing and utilizing potential that is a source of regional original income (PAD) is quite effective. According to Kepmendagri. 690.900-327 (1996). The ratio of regional/routine spending to the regional revenue and expenditure budget (APBD) is 98.67% from 2020-2025. Halim (2014) If the proportion of routine spending is too large to the total regional revenue and expenditure budget (APBD), it indicates that the regional government has not been able to balance operational spending and development spending. Based on the Minister of Home Affairs Regulation Number 13 of 2006 concerning Guidelines for Regional Financial Management, which emphasizes the importance of a balance between operational spending and development spending so that the regional budget provides optimal economic and social benefits. The average PAD growth ratio is 1.19% from 2020-2025. Based on the Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. That the ideal growth of regional original income (PAD) should be in the range of >5% per year to show increased regional independence.
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Peraturan Perundang-undangan
Keputusan Menteri Dalam Negeri Nomor 27 Tahun 2002 tentang Pedoman Alokasi Biaya Pemungutan Pajak Daerah.
Keputusan Menteri Dalam Negeri Nomor 690.900-327 Tahun 1996 tentang Pedoman Penilaian Kinerja Keuangan.
Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah.
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