Analysis of Non-Tax State Revenue on the Financial Performance of the Agricultural Quarantine Agency
DOI:
https://doi.org/10.22219/jie.v8i04.35735Keywords:
PNBP, EKA, IKPA, Financial PerformanceAbstract
This research aims to determine the difference between non-centralized and centralized PNBP receipts and realization at the Agricultural Quarantine Agency, the influence of the non-centralized system of PNBP on the financial performance of the Agricultural Quarantine Agency, and the influence of the centralized system of PNBP on the financial performance of the Agricultural Quarantine Agency. Data was collected by accessing audited financial reports and performance reports within the scope of the Agricultural Quarantine Agency for 2019 to 2022, data lag n-1, on 53 UPTs within the scope of the Agricultural Quarantine Agency as research objects. This research used a mixed methods approach, descriptive qualitative and quantitative. The results of this research conclude that there is a significant difference between the non-centralized system and the centralized system at the Agricultural Quarantine Agency, there is no significant influence between the non-centralized system PNBP on the Performance of the Agricultural Quarantine Agency. There is a significant and directly proportional influence between the centralized PNBP system and the Performance of the Agricultural Quarantine Agency.
Downloads
References
Angraini, M., Mattulada, A., & Yusnita, N. (2018). Management of Non-Tax State Revenue: An Evaluative Review (Study on the Land Office Work Unit of Parigi Moutong Regency). Magister Manajemen, 6, 23–34.
Atika Sari, N. (2017). Effectiveness of Centralized Non-Tax State Revenue on Land Services.
Baswir, R. (2016). Guidelines for Compiling Regional Revenue and Expenditure Budgets. Gramedia.
Dinarjito, A. (2017). Management of Non-Tax State Revenue: Case Study at the Land Office of the Special Region of Yogyakarta Province. Journal of the Ministry of Finance, 1, 125–130.
Indahsari, N., Koswara, & Hakim, AR (2021). Analysis of the Effectiveness and Efficiency of Budget Implementation of the Indonesian Arts and Culture Institute, Bandung. 022, 7315435.
Iqbal, M. (2020). Mixed Methods.
Ministry of Finance. (2020). Decree of the Minister of Finance of the Republic of Indonesia Number 506/KMK.02/2020. Ministry of Finance.
Ministry of Finance. (2021). Approval of Use of PNBP Funds - Kementan.pdf.
Ni, Tri, A., Dewi, L., Komang, I., & Ariana, A. (2022). Performance Effectiveness And Budget Management Efficiency At The State Property Service And Auction Office (Kpknl) Denpasar. Abdi Lecturer. http://pkm.uika-bogor.ac.id/index.php/ABDIDOS/issue/archive
Putri, DA (2022). GETTING TO KNOW IKPA, SMART, AND IKU PKPA. Https://Www.Djkn.Kemenkeu.Go.Id/. https://www.djkn.kemenkeu.go.id/artikel/baca/15719 /GETTING TO KNOW SMART-IKPA AND PKPA IKU.html
RI, KK (2021). Regulation of the Minister of Finance of the Republic of Indonesia Number 22/PMK.02/2021 concerning Measurement and Evaluation of Budget Performance on the Implementation of the Work Plan and Budget of the Ministry of State/Institution. Regulation of the Minister of Finance of the Republic of Indonesia Number 22/PMK.02/2021. www.jdih.kemenkeu.go.id
Sari, K. (2017). Analysis of Financial Indicators of Non-Tax Revenue (PNBP) on the Financial Performance of Government Agencies.
Sarwasusila, E., Sugiyanto, E., & Digdowiseso, K. (2021). The Influence of PNBP Management Effectiveness on Financial Performance at the Language Development and Fostering Agency in 2018-2020. Social and Humanitarian Journal, 6.
Sukmono, R., & Koeswara, AI (2020). Non-Tax State Revenue. State Finance Polytechnic STAN.
Utami, SP, Siaila, S., & Widokarti, JR (2021). Analysis of Factors Affecting the Achievement of Realization of Non-Tax State Revenue at Karel Sadsuitubun Langgur Airport. Coopetition: Scientific Journal of Management, 12(2), 245–252. https://doi.org/10.32670/coopetition.v12i2.446
Wijati, IS, & Kholis, N. (2014). Output Cost Standard Analysis of Audit at The Supreme Audit Board of Indonesia (BPK RI). Jimfeb.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Listyana Era Murti, Gunarianto Gunarianto, Muchlis H Mas'ud
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- For all articles published in the JIE (Jurnal Ilmu Ekonomi), copyright is retained by the authors. Authors give permission to the publisher to announce the work with conditions. When the manuscript is accepted for publication, the authors agree to the automatic transfer of non-exclusive publishing rights to the publisher.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
This is an open access article and licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License