{"title":"Analisis Potensi Pajak Hiburan serta Dampaknya terhadap Pendapatan Asli Daerah Kota Tasikmalaya","authors":"Iwan Ridwan Paturochman","doi":"10.37058/wlfr.v1i2.2093","DOIUrl":"https://doi.org/10.37058/wlfr.v1i2.2093","url":null,"abstract":"One of the efforts to create a broad, real and responsible regional autonomy is to finance government and regional development originating from Local Government Revenue (PAD), so that various efforts are needed to increase it. The purpose of this study is to determine the potential for entertainment tax, growth and contribution of entertainment tax and to determine the effect of entertainment tax on local revenue. The research method used is a survey method with a research sample of 36 taxpayers and data analysis using descriptive analysis. The results showed that the potential amount of entertainment tax was IDR 84,345,000 per month or IDR 1,012,140,000 per year. The growth and contribution of entertainment tax during the period 2010 - 2018 were 40.91% and 2.71%, respectively. Entertainment tax has a significant and positive effect on local revenue. Salah satu upaya untuk mewujudkan otonomi daerah yang luas, nyata dan bertanggungjawab adalah dengan melakukan pembiayaan pemerintah dan pembangunan daerah yang berasal dari Pendapatan Asli Daerah (PAD), sehingga perlu dilakukan berbagai upaya untuk meningkatkannya. Tujuan dari penelitian ini adalah untuk mengetahui potensi pajak hiburan, pertumbuhan dan kontribusi pajak hiburan serta mengetahui pengaruh pajak hiburan terhadap pendapatan asli daerah. Metode penelitian yang digunakan adalah metode survei dengan sampel penelitian sebanyak 36 wajib pajak serta analisis data menggunakan analisis deskriptif. Hasil penelitian menunjukkan besaran potensi pajak hiburan yakni sebesar Rp84.345.000 perbulan atau Rp1.012.140.000 pertahun. Pertumbuhan dan kontribusi pajak hiburan selama kurun waktu 2010 – 2018, masing-masing 40,91% dan 2,71%. Pajak hiburan berpengaruh positif signifikan terhadap pendapatan asli daerah. ","PeriodicalId":369024,"journal":{"name":"WELFARE Jurnal Ilmu Ekonomi","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128771361","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Kinerja Keuangan Daerah Kabupaten Ciamis","authors":"Nanang Rusliana, Andi Rustandi, Dwi Hastuti Lestari Komarlina","doi":"10.37058/wlfr.v1i2.2105","DOIUrl":"https://doi.org/10.37058/wlfr.v1i2.2105","url":null,"abstract":"The purpose of this study is to assess the regional financial independence in financing the implementation of regional autonomy, measure the effectiveness and efficiency in realizing regional revenue, measure the extent to which regional government activities spend their regional revenue, measure the contribution of each source of income in the formation of regional revenue, and see the growth/ the development of revenue and expenditure earned during a certain period. The method used in this research is descriptive method of the budget and regional financial achievements or realization. The method used in this research is descriptive method of the budget and regional financial achievements or realization. The analytical tools used in this study use the Regional Financial Independence Ratio Analysis (RKKD) and the Analysis Effectiveness Ratio and Efficiency Ratio. The conclusions of this study are (1) The financial independence of Ciamis District from 2013 to 2018 is still low by showing a pattern of instructive relationships, where the role of the central government is more dominant in terms of assistance in the form of the General Allocation Fund (DAU). (2) In the 2013 until the observation in 2018 it turns out that the ability of the financial effectiveness level of the Ciamis District based on the effectiveness ratio has been effective in realizing the achievement of regional income against the revenue budget that has been prepared/ planned. On the other hand, for the ratio of effectiveness of regional spending, that Ciamis District is still categorized as inefficient in its ability to spend regional finances. Tujuan penelitian ini adalah untuk menilai kemandirian keuangan daerah dalam membiayai penyelenggaraan otonomi daerah, mengukur efektivitas dan efisiensi dalam merealisasikan pendapatan daerah, mengukur sejauhmana aktivitas pemerintah daerah dalam membelanjakan pendapatan daerahnya, mengukur kontribusi masing-masing sumber pendapatan dalam pembentukan pendapatan daerah, dan melihat pertumbuhan/perkembangan perolehan pendapatan dan pengeluaran yang dilakukan selama periode tertentu. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dari anggaran beserta capaian atau realisasi keuangan daerah. Alat analisis yang digunakan dalam penelitian ini menggunakan Analisis Rasio Kemandirian Keuangan Daerah (RKKD) serta Analisis Rasio Efektivitas dan Rasio Efisiensi. Kesimpulan dari penelitian ini adalah (1) Kemandirian keuangan Kabupaten Ciamis dari tahun 2013 sampai 2018 tergolong masih rendah dengan menunjukkan pola hubungan instruktif, dimana peranan pemerintah pusat lebih dominan dalam hal bantuan dalam bentuk Dana Alokasi Umum (DAU). (2) Pada pengamatan tahun 2013 sampai dengan tahun 2018 ternyata kemampuan tingkat efektivitas keuangan daerah Kabupaten Ciamis berdasarkan rasio efektivitas sudah efektif dalam merealisasikan capaian pendapatan daerah terhadap anggaran pendapatan yang telah disusun/direncanakannya. Di","PeriodicalId":369024,"journal":{"name":"WELFARE Jurnal Ilmu Ekonomi","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129701120","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Indeks Kepuasan Publik Bidang Pariwisata dan Strategi Pengembangan Pariwisata di Wilayah Priangan Timur","authors":"Muhamad Ferdy Firmansyah, F. Nasution","doi":"10.37058/wlfr.v1i2.2143","DOIUrl":"https://doi.org/10.37058/wlfr.v1i2.2143","url":null,"abstract":"Tourism development is inseparable from supporting public policies where the quality of public management is one of the supporting factors for tourism development in a certain area. Meanwhile, tourism activities contribute and support revenues for local and central governments through taxes and the economic benefits they generate. This study aims to evaluate the effectiveness of public management in tourism by raising a case study in the East Priangan region, West Java Province, namely the City of Tasikmalaya, Tasikmalaya District and Ciamis District. This research uses quantitative methods with a tourism consumer survey approach and a survey of renewable concepts to be applied by public policy stakeholders in tourism development in the East Priangan region. The result, survey A got a score of 27.56988 or at grade \"D\" (unsatisfactory) and survey B got a score of 83.4125 or at grade \"A\" (very satisfying). Thus, this study recommends a renewable approach in seeing the potential for regional development to formulate various public policies that support regional economic growth. Pembangunan pariwisata tidak terlepas dari kebijakan publik yang mendukungnya dimana kualitas manajemen publik menjadi salah satu faktor pendukung pembangunan pariwisata dalam suatu wilayah tertentu. Sementara itu, kegiatan pariwisata memberikan kontribusi dan dukungan pemasukan bagi pemerintah daerah dan pusat melalui pajak dan manfaat ekonomi yang dihasilkannya. Penelitian ini bertujuan untuk mengevaluasi efektivitas manajemen publik bidang pariwisata dengan mengangkat studi kasus pada Wilayah Priangan Timur, Provinsi Jawa Barat yakni Kota Tasikmalaya, Kabupaten Tasikmalaya dan Kabupaten Ciamis. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei konsumen pariwisata dan survei konsep terbarukan untuk diterapkan oleh pemangku kebijakan publik dalam pembangunan pariwisata di Wilayah Priangan Timur. Hasilnya, survei A mendapatkan skor 27,56988 atau pada grade “D” (tidak memuaskan) dan survei B mendapatkan skor 83,4125 atau pada grade “A” (sangat memuaskan). Dengan demikian, penelitian ini merekomendasikan sebuah pendekatan terbarukan dalam melihat potensi pembangunan daerah untuk merumuskan berbagai kebijakan publik yang mendukung pertumbuhan ekonomi daerah.","PeriodicalId":369024,"journal":{"name":"WELFARE Jurnal Ilmu Ekonomi","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131979816","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Hubungan Kinerja Internal dan Guncangan Makroekonomi terhadap Profitabilitas Lembaga Pembiayaan Syariah di Indonesia Periode 2015-2019","authors":"M. Amirullah","doi":"10.37058/wlfr.v1i2.2092","DOIUrl":"https://doi.org/10.37058/wlfr.v1i2.2092","url":null,"abstract":"This study aims to analyze the internal performance and macroeconomic variables that affect the profitability of Islamic financial institutions in Indonesia. The data analysis used was Vector Auto-Regressive (VAR) / Vector Error Correction Model (VECM). The type of data used is secondary data using monthly data for the period of 2015 to 2019. The variables observed are the profit of Islamic finance companies in Indonesia, the Financing to Asset Ratio (FAR) of Islamic finance companies as internal performance, as well as inflation, GDP, value exchange as a macroeconomic variable. The results of the study indicate that inflation has a negative correlation to earnings, while the GDP and exchange rate variables have a positive correlation to earnings. From the internal side, FAR is positively correlated with profit even though with a relatively small coefficient of 0.05, this indicates that FAR is only a rule that must be fulfilled by financing industry players. The response of profitability to inflationary pressure and GDP is in positive and negative areas due to exchange rate pressures. Forecasting the contribution of pressure to the observed research variables on changes in company earnings the highest is inflation, the second is the GDP variable, the next is the FAR variable, and the lowest in the exchange rate variable. Penelitian ini bertujuan menganalisis kinerja internal dan variabel makro ekonomi yang memengaruhi profitabilitas lembaga pembiayaan syariah di Indonesia. Analisis data yang digunakan adalah Vector Auto Regresif (VAR)/ Vector Error Correction Model (VECM). Jenis data yang digunakan adalah data sekunder dengan menggunakan data bulanan periode 2015 sampai 2019. Adapun variabel-variabel yang diamati adalah laba perusahaan pembiayaan syariah di Indonesia, Financing to Asset Ratio (FAR) perusahaan pembiayaan syariah sebagai kinerja internal, serta inflasi, GDP, nilai tukar sebagai variabel makroekonomi. Hasil penelitian menyatakan bahwa inflasi berkorelasi negatif terhadap laba, sedangkan variabel GDP dan nilai tukar berkorelasi positif terhadap laba. Dari sisi internal, FAR berkorelasi positif terhadap profit meskipun dengan koefisien relatif kecil sebesar 0,05, hal ini mengindikasikan bahwa FAR hanya sebatas aturan yang wajib dipenuhi oleh pelaku industri pembiayaan. Respon dari profitabilitas terhadap tekanan inflasi dan GDP berada pada area positif dan negatif akibat tekanan nilai tukar. Peramalan konstribusi tekanan variabel-variabel penelitian yang diamati terhadap perubahan laba perusahaan yang tertinggi adalah inflasi, kedua adalah variabel GDP, berikutnya variabel FAR dan yang terendah variabel nilai tukar.","PeriodicalId":369024,"journal":{"name":"WELFARE Jurnal Ilmu Ekonomi","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130033521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Dampak Zakat Produktif dalam Penguatan Modal dan Kinerja UMKM pada Kelompok Usaha Mandiri di BAZNAS Provinsi NTB","authors":"Abdul Basit, Rosidayanti Rosidayanti","doi":"10.37058/wlfr.v1i2.2149","DOIUrl":"https://doi.org/10.37058/wlfr.v1i2.2149","url":null,"abstract":"This study aims to determine the impact of productive zakat distribution in strengthening the capital and performance of Micro Small and Medium Entreprises. The Micro Small and Medium Entreprises referred to the members of the independent business group in the National Zakat Agency (BAZNAS) in West Nusa Tenggara Province (NTB). The approach used in this research is a qualitative approach with a case study strategy. The data collection technique uses observation, interview and direct documentation to the object concerned. The data validity technique used triangulation. The results of this study indicate that the practice of distributing zakat for productive activities and businesses provided by the National Zakat Agency (BAZNAS) can improve the capital structure, so that it has an impact on capital strengthening. In addition, the assistance or training provided by BAZNAS in NTB Province has an impact on improved business performance being managed. The final impact is an increase in business income managed by mustahik, so as to create independence and welfare for MSME players. Penelitian ini bertujuan untuk mengetahui bagaimana dampak dari praktik penyaluran zakat secara produktif terhadap penguatan modal dan kinerja UMKM pada Kelompok Usaha Mandiri di Badan Amil Zakat Nasional (BAZNAS) Provinsi Nusa Tenggara Barat (NTB). Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan strategi studi kasus. Teknik pengumpulan data menggunakan teknik observasi, wawancara dan dokumentasi langsung kepada objek yang bersangkutan. Teknik keabsahan data menggunakan triangulasi. Hasil penelitian ini menunjukkan bahwa dari praktik penyaluran zakat untuk kegiatan dan usaha produktif yang diberikan oleh Badan Amil Zakat Nasional (BAZNAS) dapat meningkatkan struktur modal, sehingga berdampak kepada penguatan modal, selain itu, pendampingan atau pelatihan yang diberikan oleh BAZNAS di Provinsi NTB berdampak pada meningkatnya kinerja usaha yang dikelola. Dampak akhir yang dirasakan yaitu terjadinya peningkatan pendapatan usaha yang dikelola mustahik, sehingga tercipta kemandirian dan kesejahteraan para pelaku UMKM.","PeriodicalId":369024,"journal":{"name":"WELFARE Jurnal Ilmu Ekonomi","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127592183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Pemungutan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) Kota Pekanbaru dan Kota Dumai","authors":"Yelly Zamaya, D. Tampubolon, M. Mardiana","doi":"10.37058/wlfr.v1i1.1644","DOIUrl":"https://doi.org/10.37058/wlfr.v1i1.1644","url":null,"abstract":"This study aims to identify property transfer customs regulations and analysis of local tax revenues (especially BPHTB) in Pekanbaru City and Dumai City. This research was conducted in 2019-2020. The results of this study indicate that each study area has its own regulations regarding BPHTB and the basis for determining BPHTB tax collection is all the same, which is 5% of the value of NJOP minus NPOPTKP. In 2019 Riau Province, which received BPHTB Pekanbaru City revenue reached 144 billion rupiah or around 22.97% of the total regional tax of Rp 627 billion. The city of Dumai in 2019 received a BPHTB of Rp5.6 billion, or only about 3.98 percent of the total regional tax revenue. In the implementation of BPHTB collection, there are still many constraints. The solution that can be offered in this research is the issuance of regional regulations that accommodate all the interests of various related parties.Penelitian ini bertujuan untuk mengidentifikasi peraturan bea peralihan properti dan analisis penerimaan pajak daerah (terutama pendapatan BPHTB) di Kota Pekanbaru dan Kota Dumai. Penelitiam ini dilakukan pada tahun 2019-2020. Hasil dari penelitian ini menunjukkan bahwa setiap daerah kajian memiliki peraturan tersendiri mengenai pemungutan BPHTB dan dasar penetapan pemungutan pajak BPHTB semuanya sama yaitu sebesar 5% dari nilai NJOP dikurangi NPOPTKP. Pada tahun 2019 Provinsi Riau yang memperoleh penerimaan BPHTB Kota Pekanbaru mencapai 144 milyar rupiah atau sekitar 22,97% dari total pajak daerah Rp 627 milyar. Kota Dumai pada tahun 2019 memperoleh BPHTB sebesar Rp5,6 milyar atau hanya sekitar 3,98 persen dari total penerimaan pajak daerah tersebut. Dalam pelaksanaan pemungutan BPHTB masih terkendala berbagai hal. Solusi yang dapat ditawarkan dalam penelitian ini adalah penerbitan peraturan daerah yang mengakomodir semua kepentingan berbagai pihak terkait.","PeriodicalId":369024,"journal":{"name":"WELFARE Jurnal Ilmu Ekonomi","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121218123","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Model Simpal Kausal: Peranan Variabel Amanah dalam Kegiatan Pengadaan Barang dan Jasa Pemerintah","authors":"Permana Hendrawangsa, Prama Permana","doi":"10.37058/wlfr.v1i1.1662","DOIUrl":"https://doi.org/10.37058/wlfr.v1i1.1662","url":null,"abstract":"Humans have the title of khalifah fi al-ardh with which humans are assigned to manage life to achieve prosperity both in the world and the hereafter. Carrying out the mandate is an arduous task because it demands self-determination. The application of the mandate should include all aspects of life. This study aims to analyze the role of the trust (amanah) variable in the activities of government procurement of goods and services which in turn will have an impact on economic development. The results of this study reveal the key success factors that are the leverage for government procurement of goods and services including the provision of educational facilities and infrastructure. By using the Causal Loop Model analysis, it was found that there is a very important role between the application of the trust variable to the success of educational infrastructure development activities. The object of this research is the education facilities and infrastructure procurement activities carried out in Siliwangi University. This quantitative research uses the concept of all-round system thinking with mixed methods and the Causal Loop Model according to Maani and Cavana. Through these mixed concepts, the key success factors in the form of factors with high leverage are obtained. After causal loop modeling, it was found that the Amanah variable has as many as 16 loops with a tree of 9 variables; E-Tender variable has 16 loops with 8 variables using tree; The Value for money variable has 16 loops with 5 tree uses variables. Thus, the leverage variable is obtained is \"Amanah\". The key success factor that becomes the lever variable is the \"Amanah\" variable, which is then followed by the \"E-Tender\" variable and the \"Value for Money\" variable. Thus, the process of building educational facilities and infrastructure will be optimal if applying the values of the Amanah, carried out through a tender process in accordance with applicable regulations in order to achieve its objectives, namely optimizing value for money which in turn will have a positive impact on economic development goals. The urgency of the results of this study implies that the application of the mandate values that are part of ethical values and integrity must be the basis in developing the planning, implementation, monitoring and evaluation of economic development activities in general and the construction of educational infrastructure and facilities at Siliwangi University, in particular. The accuracy of cost, quality, time, location and the contractor, is greatly influenced not only by hard skills, but also depends on soft skills.Manusia memiliki gelar khalifah fi al-ardh yang dengannya manusia ditugaskan untuk mengelola kehidupan untuk mencapai kesejahteraan baik di dunia maupun di akhirat. Menjalankan amanah merupakan sebuah tugas yang berat karena menuntut kesungguhan diri. Seyogyanya penerapan sikap amanah haruslah mencakup segala aspek kehidupan. Penelitian ini bertujuan untuk menganalisis ","PeriodicalId":369024,"journal":{"name":"WELFARE Jurnal Ilmu Ekonomi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128907839","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Apip Supriadi, Gusti Tia Ardiani, Chandra Budhi.L.S
{"title":"Analisis Potensi Pajak Hotel dan Restoran di Kota Tasikmalaya","authors":"Apip Supriadi, Gusti Tia Ardiani, Chandra Budhi.L.S","doi":"10.37058/wlfr.v1i1.1578","DOIUrl":"https://doi.org/10.37058/wlfr.v1i1.1578","url":null,"abstract":"The purpose of this study is to calculate the potential of hotel tax and restaurant tax, calculate the rate of growth and contribution of hotel and restaurant taxes. The research method used was a survey method. The study population was 341 taxpayers with a sample of 103 taxpayers. The analytical tool used is a potential analysis and growth analysis and contribution. The results showed that the potential for hotel tax and restaurant tax revenue is very large, while the contribution and growth of hotel tax and restaurant tax are very poor and unsuccessful criteria for local tax revenue.Tujuan dari penelitian ini adalah untuk menghitung potensi pajak hotel dan pajak restoran, menghitung laju pertumbuhan dan kontribusi pajak hotel dan restoran. Metode penelitian yang digunakan adalah metode survei. Populasi penelitian sebanyak 341 wajib pajak dengan sampel penelitian sebanyak 103 wajib pajak. Alat analisis yang digunakan adalah analisis potensi dan analisis pertumbuhan daan kotribusi. Hasil penelitian menunjukkan bahwa potensi penerimaan pajak hotel dan pajak restoran sangat besar, sedangkan untuk kontribusi serta pertumbuhan pajak hotel dan pajak restoran termasuk kriteria sangat kurang dan tidak berhasil terhadap penerimaan pajak daerah.","PeriodicalId":369024,"journal":{"name":"WELFARE Jurnal Ilmu Ekonomi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129850487","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengeluaran Pemerintah dan Pertumbuhan Ekonomi: Hipotesis Keynes Versus Teori Wagner","authors":"Iis Surgawati","doi":"10.37058/wlfr.v1i1.1474","DOIUrl":"https://doi.org/10.37058/wlfr.v1i1.1474","url":null,"abstract":"The main purpose of this study was to analyze the relationship between government expenditure, especially on human resource development and economic growth, and paradoxically observed between Keynes hypotheses and Wagner theory of West Java economies. The data used are secondary unbalanced panel data from 27 districts / cities for the period of 2010 - 2017. The estimated model used on the entire data is Two Stage Least Square approach, Fixed Effect Model. The results showed that (i) government expenditure on human resource development and urban structure were significantly positive effect, region characteristic and the global financial crisis were significantly negative effect, labor and democratic development has a negative effect as well as the quality of the institution has a positive effect but not significant on economic growth, (ii) economic growth, population and total government expenditure were significantly positive effect, the financial crisis and the quality of institutions have a positive effect as well as the characteristics of the region and the development of democracy have negative effect but not significant on government expenditure on human resources development, (iii) the economy of West Java pattern tends to follow the Wagner theory.Tujuan utama penelitian ini adalah menganalisis hubungan keterkaitan antara pengeluaran pemerintah, khususnya untuk pembangunan sumber daya manusia dan pertumbuhan ekonomi serta mengamati paradoksal hipotesis Keynes dan teori Wagner pada perekonomian Jawa Barat. Data yang digunakan adalah data sekunder berupa unbalance panel data 27 kabupaten/kota periode 2010 – 2017. Model estimasi yang digunakan adalah Two Stage Least Square melalui pendekatan Fixed Effect Model. Hasil penelitian menunjukkan bahwa (i) Pengeluaran pemerintah untuk pembangunan sumber daya manusia dan struktur urban berpengaruh positif signifikan, karakteristik daerah dan krisis keuangan global berpengaruh negatif signifikan, tenaga kerja dan perkembangan demokrasi masing-masing berpengaruh negatif serta kualitas institusi berpengaruh positif tetapi tidak signifikan terhadap pertumbuhan ekonomi, (ii) Pertumbuhan ekonomi, jumlah penduduk dan pengeluaran pemerintah total berpengaruh positif signifikan, krisis keuangan dan kualitas institusi berpengaruh positif serta karakteristik daerah dan perkembangan demokrasi berpengaruh negatif tetapi tidak signifikan terhadap pengeluaran pemerintah untuk pembangunan sumber daya manusia, (iii) Pola perekonomian Jawa Barat cenderung mengikuti teori Wagner.","PeriodicalId":369024,"journal":{"name":"WELFARE Jurnal Ilmu Ekonomi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130627068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Efektivitas Investasi Perusahaan Daerah Pasar Resik Kota Tasikmalaya","authors":"Andi Rustandi","doi":"10.37058/wlfr.v1i1.1575","DOIUrl":"https://doi.org/10.37058/wlfr.v1i1.1575","url":null,"abstract":"PD Pasar Resik can ideally make a major contribution to the regional revenue source of the City of Tasikmalaya. Investment Tasikmalaya City Government established and included capital for PD Pasar Resik initially to be able to manage traditional markets in a professional manner, but in its development even faced many problems for regional finance. Not only does it fail to be a source of revenue, it even burdens regional finances. The purpose of the study evaluates the effectiveness of government investment as well as the operational feasibility of PD Pasar Resik in Tasikmalaya City. Using descriptive methods based on collecting time series data through surveys, documentation and literature studies. Investment analysis is conducted using measurements of Earning Power of Total Investment (EpoTI), Rate of Return Investment (ROI), and Rate of Return on Net Worth (RoRoNW) or Rate of Return for the Owners. As a result, investments cannot be effectively managed due to complex problems, and PD Pasar Resik's operations are no longer effective or feasible.Pasar Resik idealnya dapat memberikan kontribusi besar bagi sumber penerimaan daerah Kota Tasikmalaya. Investasi Pemerintah Kota Tasikmalaya mendirikan dan menyertakan modal bagi Perusahaan Daerah (PD) Pasar Resik awalnya agar dapat mengelola pasar-pasar tradisional secara profesional, namun dalam perkembangannya malah menghadapi banyak masalah bagi keuangan daerah. Tidak hanya gagal menjadi sumber penerimaan, bahkan membebani keuangan daerah. Tujuan penelitian mengevaluasi efektivitas investasi pemerintah serta kelayakan operasional PD. Pasar Resik di Kota Tasikmalaya. Menggunakan metode deskriptif berdasarkan pengumpulan data runtun waktu melalui survei, studi dokumentasi dan literatur. Analisis investasi dilakukan mempergunakan pengukuran Earning Power of Total Investment (EpoTI), Rate of Return on Investment (ROI), dan Rate of Return on Net Worth (RoRoNW) atau Rate of Return for the Owners. Hasilnya, investasi tidak dapat dikelola efektif dikarenakan adanya masalah kompleks, serta operasional PD. Pasar Resik sudah tidak efektif dan tidak layak lagi.","PeriodicalId":369024,"journal":{"name":"WELFARE Jurnal Ilmu Ekonomi","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124862083","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}