Analisis Optimalisasi Penggunaan Pendapatan Asli Daerah (DAU) dan Dana Alokasi Umum (DAU) (Studi Kasus pada Pemerintah Daerah Kota Surabaya Tahun 2016-2020) (Analysis of Optimizing the Use of Regional Original Revenue (DAU) and General Allocation Funds (DAU) (Case Study on Surabaya City Government 2016-2020))

Elvia, Pika (2022) Analisis Optimalisasi Penggunaan Pendapatan Asli Daerah (DAU) dan Dana Alokasi Umum (DAU) (Studi Kasus pada Pemerintah Daerah Kota Surabaya Tahun 2016-2020) (Analysis of Optimizing the Use of Regional Original Revenue (DAU) and General Allocation Funds (DAU) (Case Study on Surabaya City Government 2016-2020)). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study aims to assess the ability of the Regional Original Revenue of the Surabaya City Government in optimizing the use of Regional Original Revenue (PAD) and General Allocation Funds (DAU) in 2016-2020. This type of research is quantitative descriptive. This study uses secondary data sourced from reports on the realization of the Regional Original Budget, General Allocation Funds, and Regional Revenue and Expenditure Budgets in the Surabaya City government for 2016-2020. Data obtained by doing documentation, literature study, and interviews. The analytical method used is the contribution ratio and the effectiveness ratio. Based on the results of the analysis and discussion, it can be concluded that the Regional Contribution Ratio seen from the overall average is only the contribution of local taxes that play a major role in increasing Regional Original Income (PAD) in the Surabaya City Government. While the Contribution Ratio from Regional Levies, Separated Regional Wealth Results, and Other Legitimate PAD shows that these components do not play a major role in adding to the value of Regional Original Income (PAD). This is due to the small income from the Regional Retribution sector, Separate Regional Wealth Results, and Other Legitimate PAD compared to Revenue from Regional Taxes. The general allocation fund for Surabaya City has fluctuated, it can be seen in 2016 of 38.2%, in 2017 of 33.5%, in 2018 of 36.8%, in 2019 of 32.7%, and in 2020 of 32.9%. Keywords: General Allocation Fund, Local Revenue, Optimization

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: General Allocation Fund, Local Revenue, Optimization
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1221800019 PIKA ELVIA
Date Deposited: 26 Sep 2022 06:57
Last Modified: 26 Sep 2022 06:57
URI: http://repository.untag-sby.ac.id/id/eprint/19608

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