Evaluasi pengelolaan retribusi izin bangunan di Kabupaten Batang Hari

SETIAWATI, Neng, Dr. Mardiasmo, MBA

2002 | Tesis | Magister Manajemen

Penelitian ini bertuj uan mengev,aluasi pen gel olaan Ret ri bit s i Izi ii Can gguan . yang mencakup evaluasi perencanaan, evaluasi pelaksanaan, dan evaluasi pelaporan di Kabupaten Batang Hari. Data yang digunakan pada pcnclltiau 1111 adalah data sekunder. Data sekunder diperoleh dari Bagian Ekonoiiii, Bagian Keuangan, dan Dinas Peiidapatan Daerah Kabupaten Batang Hari. Beberapa alat analisis yang digunakan yaitu: deslcriptif analisis, analisis pertiiinbiilian, kontribusi/sliare, analisis efisiensi dan efektivitas, analisis regresi serta analisis proyeksi untuk inemperkirakati besarnya peneriinami Reti-ibusi lzin Gangpian dimasa yang akan datang. Had penelitian menunjukkan bahwa pengelolaan Retribusi Izin Gaugguan selama ini belum dilakukan secara inaksinial, liai ini terbukti daii evaluasi terhadap perencanam Retribusi k i n Ganggrai diinaiia tcrbatasiiya data yang tersedia sehingga mengakibatkan perliihingan potensi sulit untuk dilakulian. Dari segi pelaporan, selaina ini laporan yang ada hanya berupa laporan target dan realisasi Retribusi lzin Gangguan, tidak berupa laporan keuangan secara terpeiinci mengenai biaya-biaya yang sebenmya dikeluarkan. Selma Tdiun hggaran 199511 996-1 99912000 rata-rata realisasi penerimaan Retribusi Izin Gangguan sebesar 60,37 persen, dengan tingkat pertuinbulian berkisar 5,44 persen sampai 108,03 persen. Rata-rata kontribusi Retribusi lziii Gangguan terhadap PAD dan retribusi daerdi masing-masing sebesar 0.56 persen dai 134 persen. Tingkat efisiensi peinungutan Retribusi Izin Gangpian rata-rata sebesar 15,9 I persen. Tingkat efektivitas pengelolaan Relribusi Izin Ganggiiaii rata-rata sebesar 1 15,46 persen berdasarkan standarisasi Depaiteinen Dalaiii Negeri dapat dikategorikati sangat efektif karena berada pada kisarai koefisiei I efektivitas diatas 100 persen. Hasil perlutungan secara parsial antara Retribusi Izin Gangguan dan PAD diperoleli nilai koefisien korelasi (r) sebesar 0,89 artinya 89 persen perlibahat I peneriinaan PAD ditentukan oleli perubalian Retribusi Izin Gatigbwari, sedangkan 11 persen ditentukan oleh faktor lain yang tidak diteliti. Berdasarkan uji t diperoleh t htunsge besar 5,578 sedangkan t tabel 1,860 berarti t I , , ~ ~l,e,b, ~ih besar dari t takl sehiiigga Ho ditolak atau Ha diterima. Keadaan ini berarti bahwa Retribusi Izin Gangguan berpengaruh nyata terhadap PAD di Kabupaten Batang I-lari. Nilai koefisien detenninasi (8)ya ng merupGan nilai untuk men wkur besaniya tingkat bahwa 80 persen hubungan PAD dapat dijelaskan oleh Retribusi Izin Gangguan. Hasil uji F menunJukkan F hllung sebesar 31,114 sedangkan F lahl sebesar 5,32, berarti F htungle bih besar dari F tabel, artinya secara keselundian Retribusi JzJii Gangguan berpengaruh terhadap realisasi peneriinaan PAD. Terakhir diproyeksi penerimaan Retribusi Tzin Gangguan untuk tahun 2003 sebesar Rp56.537.47 1 meningkat pada tahun 2005 sebesar Rp 103.03934 1 dengan tingkat pertumbuhan rata-rata sebesar 0,35 persen. hubungan secara simultan (keseluruhan) diperoleh nilai ( t ) sebesar 0.80 berarti

This study aims to evaluate the management of Disturbance Retribution Permission at Batang Hari Regency: which includcs evaluations on its planning implementation dan reporting. This study used secondaty data obtained ii-oni the Econoinic Bureau, tlie Financial Bureau and the Regional lnconie Agency of Regency’s Administration. Some analyzing tools were applied including the descriptive analysis, growth analysis, contributiodshare, efficiency and effectiveness analysis, regression analysis aid the projection analysis to estiinate the volume of income from tlie Disturbance Retribution Pennission in the fiiturc. The result of study showed that the management of Disturbance Retribution Permission liad not been maxunal as evidenced from the evaluation on the planning of Disturbance Retribution Permission where the potential calculation was difficult to be performed because of the limited avalaible data. Meanwhile, 111 the reporting aspect, only reports on targets arid thc rcalization of Distul-bance Retribution Permission that had been made. The detailed financial reports on the real expenses were not present. During the budget year periods of 1995/1996-1999/2000, the avarage ii~couic realization from the Disturbance Retribution Permission was 60.37 percent with the growth rate from 5.44 percent to 108.03 percent. The contribution avarage f?om Disturbance Retribution Pennission against the local indigenous inconic (PAD) and local retribution was 0.56 percent and 1.54 percent, respectively. Tlic level of efficiency on the Disturbance Retribution Pennission nianagaiicnt was 15,91 percent avarage. The level of effectiveness on the management of tlic Disturbance retribution Permission 1 1 5,46 percent on avaragc. Thc lattcr,was considered very eEfective according to the Departemen of Internal Affair’s standarts because its effectiveness coefficient exceeded I00 percent. The result of partial calculation between the Disturbance Retribulioii Permission and tlie local indigenous income (PAD) found the that coefficient of correlation (r) was 0.89, it means that 89 percent of the change in PAD revenue was detennined by the the change in the Disturbance Retribution Perniission, while tlie remaining 11 percent was detennined by other factors that were not researched. From the t test it found that t was 5.578, t “table was 1.860 meaning that t count was lugher tlian t table wliicli resulting in the rejection of 130 or acceptence of Ha. It Suggests that Disturbance Retribution Permission liad a significant influence on the PAD al Batang Hari Regency. The value of determinant coefficient (I?) as a value to measure the level of silmultaneous relationships (overall) was 0.80 percent. It means that Disturbance Retribution Pennission could explain 80 percent of the PAD’S relationships. It indicates that F test showed that F count was 31 .I 14 percent and F table was 5.32 percent. It indicates that F co:ount was higher than F la&, it means that Disturbance Retribution Permission as a overall influence the realization of PAD revenue. Finally, the projection of Disturbance Retribution Permission revenue for year 2003 wdl be Rp56.537.471 increase by Rp103.039.541 at year 2005 with the avarage rale 01’ 0.35 percent.

Kata Kunci : Manajemen Keuangan Daerah, Pengelolaan Retribusi Izin Gangguan, Kabupaten Batang Hari.