Strategy for Increasing Revenue from Regional Property Utilization Retribution to Enhance Local Own-Source Revenue in North Penajam Paser Regency
Keywords:
Retribution, Regional Property, Local Own-Source Revenue
Abstract
This research aims to analyze and formulate effective strategies for enhancing Local Own-Source Revenue (PAD), specifically from retribution on regional asset utilization. It also seeks to identify the supporting and hindering factors in implementing these strategies in Penajam Paser Utara Regency. The study's primary focus is on how the local government can maximize potential revenue from its owned assets to achieve greater fiscal independence. To accomplish these objectives, the research employed a qualitative approach with comprehensive data collection methods, including in-depth interviews, observation, and documentation. Interviews were conducted with various key stakeholders, such as the Head of the Regional Finance and Asset Agency, the Head and Sub-Head of the Asset Division, Staff from the Retribution Collection Division, Business Operators, and the General Public. All collected data were subsequently analyzed using the Miles and Huberman interactive model, which allowed the researchers to identify patterns, themes, and inter-variable relationships in depth. The research findings indicate that Penajam Paser Utara Regency has implemented a comprehensive strategy to increase revenue from regional asset utilization retribution. This strategy encompasses efforts to improve taxpayer compliance and strict law enforcement, optimize regional asset management, leverage information technology for efficiency, and foster collaboration and synergy among local government units (SKPDs) and relevant parties, all supported by clear collection procedures. The main supporting factors for the strategy's success include effective existing policies, improved asset management, implemented technological innovations, and positive service quality that satisfies the community. Despite these efforts, the study also identified significant hindering factors. Key challenges include the sub-optimal utilization of regional assets, insufficient socialization and understanding among retribution payers regarding their obligations, and compliance issues often influenced by economic fluctuations. Therefore, this research concludes that to maximize the PAD potential from regional asset utilization retribution, Penajam Paser Utara Regency needs to address these obstacles through more targeted and sustainable efforts.
References
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Atemnkeng, J. T., Senke Ngeh, L., Ajong Aquilas, N., and Akame, A. R. (2024). Income inequality thresholds that should be avoided for governance to promote economic growth with evidence from Africa. African Development Review, 36(4), 594–607. https://doi.org/10.1111/1467-8268.12785
Batubara, A. A., Rahayu, F., Manik, L., and Anggraini, R. (2023). The Influence of Regional Taxes and Levies on the Original Regional Revenue of Medan City. Journal of Information Systems, Accounting and Management, 3(3), 347–353. https://doi.org/10.54951/sintama.v3i3.667
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Eljawati, and Nurafdaliana. (2024). Optimizing the Utilization of Fixed Assets in Increasing Regional Revenue of the Tangerang Regency Government. JEKP (Journal of Public Economics and Finance) Vol.11, 11(2), 144–155.
Ermawati, E., Hanida, Nasir, M., Ariani, N., Wita, S., and Safarina, S. N. (2024). Efforts to Increase Public Awareness in Land and Building Tax Payments. MENGSERVI: Journal of Community Joint Activities, 2(5), 88–96. https://doi.org/10.61132/mengabdi.v2i5.908
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Gustini, G., Azuwandri, A., Salehan, S., and Putra, M. B. E. (2023). The Effect of Building Permit Levy (IMB) on Regional Original Revenue (PAD) of Rejang Lebong Regency. EKOMBIS REVIEW: Scientific Journal of Economics and Business, 11(2). https://doi.org/10.37676/ekombis.v11i2.4568
Hana, C., and Sunarti, D. (2022). Analysis of the management of traditional market levies in order to increase Regional Original Revenue (PAD). Journal of Accounting and Business Economics, 11(1), 11–19. https://doi.org/10.33795/jaeb.v11i1.288
Hidayat, K. N. S., and Dewayanto, T. (2024). The Influence of Tax Socialization, Taxpayer Awareness, Tax Understanding, and Tax Rates on Taxpayer Compliance of E-Commerce Actors. Diponegoro Journal of Accounting, 13(2), 1–15.
Indahsari, C. L., and Raharja, S. J. (2020). New Public Management (NPM) as an Effort in Governance. Journal of Public Service Management, 3(2), 73. https://doi.org/10.24198/jmpp.v3i2.25342
Indiraswari, S. D. (2024). Determination Of Local Own-Source Revenue (PAD) In Districts And Cities Across East Java Province In 2020-2021. Journal of Tourism Economics and Policy, 4(2), 221–231. https://doi.org/10.38142/jtep.v4i2.1072
Kamali, K., Washliati, L., Kurniawan, H., Fadlan, F., and Prasetyasari, C. (2023). Juridical Analysis of Levy Collection as Regional Original Income (Batam City Transportation Department Regional Research Study). QISTINA: Indonesian Multidisciplinary Journal, 2(2), 1505–1512. https://doi.org/10.57235/qistina.v2i2.1344
Kamaroellah, R. A. (2021). REGIONAL TAXES AND LEVIES (Concept and Application of Regional Original Revenue Analysis Through Regional Tax and Levy Contributions in Reviewing Regional Regulations). Surabaya: CV. Jakad Media Publishing.
Kish, G. (2022). Factors Of Regional Development And Their Strategic Management. State and Regions. Series: Economics and Business, (1(124)). https://doi.org/10.32840/1814-1161/2022-1-19
Mann, M. (2017). New public management and the 'business' of policing organised crime in Australia. Criminology and Criminal Justice, 17(4), 382–400. https://doi.org/10.1177/1748895816671384
Mediaty, M., Muhaimin, M., Asriani, A., and Kaharuddin, K. (2024). Management of Equipment and Machinery Assets Owned by Regional Government. Golden Ratio of Finance Management, 4(2), 56–61. https://doi.org/10.52970/grfm.v4i2.434
Melnyk, A. (2019). Management of territory resources in the context of European and national policy for regional growth. Herald of Economics, (3(89)), 7–22. https://doi.org/10.35774/visnyk2018.03.007
Moleong, L. J. (2018). Qualitative Research Methods. Bandung: Remaja Rosdakarya.
Moleong, L. J. (2021). Qualitative Research Methodology. Bandung: PT Remaja Rosdakarya Offset.
Mulyadi, B., and Iskandar, I. (2022). Realization of the Implementation of the Levy Policy for Special Parking Places as a Source of Regional Original Revenue at the Bulungan Regency Transportation Office. Journal of Administration and Policy, 21(2), 141. https://doi.org/10.31293/pd.v21i2.6439
Mustaqiem. (2008). Regional Taxes in the Transition of Regional Autonomy. Yogyakarta: FH UII PRESS.
Nasution, F. A. (2024). Regional financial potential after the enactment of the law on the financial relations between central government and regional governments in Indonesia. Journal of Infrastructure, Policy and Development, 8(12), 8196. https://doi.org/10.24294/jipd.v8i12.8196
Nofitasari, R. F. (2020). The Effect of Transparency and Accountability of Financial Statements on the Level of Muzakki's Trust in the Amil Zakat Infaq and Shodaqoh Nahdatul Ulama Institutions of Lampung Province (UIN Raden Intan Lampung). UIN Raden Intan Lampung. Retrieved from https://all3dp.com/2/fused-deposition-modeling-fdm-3d-printing-simply-explained/
Novita, Y., Wafiratulaela, W., Wicaksono, P. N., Mustofa, M. T. L., Sari, W. N., and Inawati, Y. (2022). Analysis of the role of the government and society in the economic sector through policy finalization. JISIP (Journal of Social Sciences and Education), 6(1). https://doi.org/10.36312/jisip.v6i1.2848
Rifaldi, A., Jajang Suyaman, D., and Nurhasanah, N. (2024). The Effect of Regional Taxes, Regional Levies and Other Legitimate Regional Original Revenue on Regional Expenditure in Karawang Regency 2018-2022. Al-Kharaj: Journal of Sharia Economics, Finance and Business, 6(11). https://doi.org/10.47467/alkharaj.v6i11.4109
Rose, J., Low-Choy, S., Katz, I., and Homel, R. (2023). Enriching thematic analysis with clustering techniques: applying mixed analysis to interviews about big data linkage. In Handbook of Mixed Methods Research in Business and Management (pp. 310–327). USA: Edward Elgar Publishing. https://doi.org/10.4337/9781800887954.00029
Ross, J. M. (2023). Instruments and management of public revenue. In Research Handbook on Public Financial Management (pp. 226–236). USA: Edward Elgar Publishing. https://doi.org/10.4337/9781800379718.00024
Sabir, Madris, Yunus, M., Fitrianti, R., Bakhtiar, N., and Saudi, N. D. S. (2019). Original Revenue of Enrekang Regency, South Sulawesi. Journal of Community Service, 1(1), 62–66.
Septiadi, A. (2024). Strategies and Innovations for Increasing Regional Original Revenue from the Regional Tax Sector Through E-Regional Income (Study at the Pekalongan City Government). Journal of Economics and Business, 27(2). https://doi.org/10.31941/jebi.v27i2.4678
Sitnikov, C., Mihalcea, C. M., and Romanescu, S. M. (2023). Improving the Management of Local Public Administration. Ovid, University Annals. Economic Sciences Series, 23(1), 787–795. https://doi.org/10.61801/OUAESS.2023.1.103
Sugiyono. (2017). Quantitative, Qualitative, and R&D Research Methods. Bandung: Alfabeta.
Sugiyono. (2019). Qualitative, Quantitative and R&D Research Methods. Bandung: Alfabeta.
Sulistyowati, R. (2008). THIRD WORLD DEVELOPMENT THEORY AND ITS INFLUENCE ON NATIONAL DEVELOPMENT. Scientific Journal of Public Administration and Development, 5(2), 1–13.
Suriyani, B., Said, L. O. A., and Syaqira, A. (2024). DIGITIZATION OF SAMSAT SERVICES: Increasing Motor Vehicle Tax Compliance Through e-Samsat in Muna Regency. Journal of Public, 7(4), 2111–2126. https://doi.org/10.35817/publicuho.v7i4.573
Shahadat, Y. A., and Ramadhan, D. (2022). Analysis of Tax Contributions and Levies to Regional Original Income. AKUA: Journal of Accounting and Finance, 1(3), 341–350. https://doi.org/10.54259/akua.v1i3.997
Syamsudin. (2025). Syamsudin Asks to Optimize Regional Assets to Increase PAD. Retrieved from https://timurmedia.com/syamsudin-minta-optimalkan-aset-daerah-untuk-penambah-pad24838-2/
Tethool, Y., Indartuti, E., and Soenarjanto, B. (2017). Public Services Based on Good Governance. JPAP (Journal of Public Administration Research), 3(1), 1–7.
Thohari, A. H., Suhardi, S., Kurniawan, N. B., and Yustianto, P. (2017). Engineering of the Government Data Disclosure System to Support Transparency and Local Government Participation. National Journal of Electrical Engineering and Information Technology (JNTETI), 6(3). https://doi.org/10.22146/jnteti.v6i3.325
Umar, W. A., Lewangka, O., and Setiawan, L. (2023). Implementation of the principles of good governance at the Makassar City Investment and One-Stop Integrated Services Office. Indonesian Journal of Business and Management, 5(2), 240–246. https://doi.org/10.35965/jbm.v5i2.1924
Verdinelli, S., and Scagnoli, N. I. (2013). Data Display in Qualitative Research. International Journal of Qualitative Methods, 12(1), 359–381. https://doi.org/10.1177/160940691301200117
Wibisono, N., Eko, S., and Nur, A. (2024). The Influence of Original Local Government Revenue and Capital Expenditures on Economic Growth and Community Welfare. Journal of Development Economics, 22(01), 1–14. https://doi.org/10.22219/jep.v22i01.29035
Widodo, J. (2021). Public Policy Analysis: Concepts and Applications of Public Policy Process Analysis. Malang: Media Nusa Creative.
Yusanto, Y. (2020). Various Qualitative Research Approaches. Journal of Scientific Communication (Jsc), 1(1), 1–13. https://doi.org/10.31506/jsc.v1i1.7764
Zahra, F., Haliah, H., and Kusumawati, A. (2024). Implementation of New Public Management (NPM) on the Performance of Public Sector Organizations in Indonesia. International Journal of Business and Applied Economics, 3(5), 895–904. https://doi.org/10.55927/ijbae.v3i5.11595
Al Azies, H., and Dikaputra, I. B. (2024). The Relationship Between Public Information Openness And ICT Development. Journal of Informatics and Applied Electrical Engineering, 12(2). https://doi.org/10.23960/jitet.v12i2.4238
Andhini, S. Y., Wahyudi, S., and Khannanah, S. F. (2023). Implementation of Good Governance Principles in Improving the Quality of Public Services (Case Study at the Secretariat of the Malang City DPRD). Journal of Social Sciences and Education (JISIP), 7(3), 2112–2117. https://doi.org/10.58258/jisip.v7i1.5226/http
Andrews, R., and Van de Walle, S. (2013). New Public Management and Citizens' Perceptions of Local Service Efficiency, Responsiveness, Equity and Effectiveness. Public Management Review, 15(5), 762–783. https://doi.org/10.1080/14719037.2012.725757
Ardianto, Y., Andamari, B. G., . N., and Widya, N. P. (2024). The Effectiveness of Regional Tax and Levies Acceptances and Its Contribution to the Original Regional Revenue of DKI Jakarta Province. Journal of Economics, Finance And Management Studies, 07(10). https://doi.org/10.47191/jefms/v7-i10-10
Atemnkeng, J. T., Senke Ngeh, L., Ajong Aquilas, N., and Akame, A. R. (2024). Income inequality thresholds that should be avoided for governance to promote economic growth with evidence from Africa. African Development Review, 36(4), 594–607. https://doi.org/10.1111/1467-8268.12785
Batubara, A. A., Rahayu, F., Manik, L., and Anggraini, R. (2023). The Influence of Regional Taxes and Levies on the Original Regional Revenue of Medan City. Journal of Information Systems, Accounting and Management, 3(3), 347–353. https://doi.org/10.54951/sintama.v3i3.667
David, F. R., and David, F. R. (2017). Strategic management: A competitive advantage approach, concepts and cases. London: Pearson Education.
Eljawati, and Nurafdaliana. (2024). Optimizing the Utilization of Fixed Assets in Increasing Regional Revenue of the Tangerang Regency Government. JEKP (Journal of Public Economics and Finance) Vol.11, 11(2), 144–155.
Ermawati, E., Hanida, Nasir, M., Ariani, N., Wita, S., and Safarina, S. N. (2024). Efforts to Increase Public Awareness in Land and Building Tax Payments. MENGSERVI: Journal of Community Joint Activities, 2(5), 88–96. https://doi.org/10.61132/mengabdi.v2i5.908
Fandi Prasetya. (2023). Good Governance and Public Trust. Journal of Accounting Economics Research (JENSI), 7(2), 359–373. https://doi.org/10.33059/jensi.v7i2.8831
Fatmawatie, N. (2016). Regional Autonomy and Regional Revenue. Kediri: STAIN Kediri Press.
Fatmawatie, N. (2022). The Effect of Regional Taxes and Levies on Regional Original Revenue (PAD) and Regional Revenue of Kediri City. Journal of Islamic Research and Culture, 13(1), 112–124. https://doi.org/10.30762/realita.v13i1.56
Fattah, A. (2023). Qualitative Research Methods. Bandung: Harfa Creative.
Febrianti, S. D., and Fanida, E. H. (2022). Innovation of Regional Tax Services through the Application of Integrated Regional Tax Information System and Services Based on Nik (Sipandaunik) in Ponorogo Regency. Publishing, 10(3), 739–752. https://doi.org/10.26740/publika.v10n3.p739-752
Fischer, F., Miller, G. J., and Sidney, M. S. (2021). Qualitative-Interpretive Methods and Qualitative Research in Public Policy: Handbook of Public Policy Analysis by Terj Imam Baihaqi. Yagyakarta: Nusamedia.
Gunawan, M. S., Sahila, F. R., Setiawan, F., Agustina, M., and Khoerunnisa, A. (2024). Local Government Policy on the Registration of Cirebon Arts Copyright as a Conservation of Local Wisdom Products. Journal of Law of the Pulpit Pulpitia, 10(1), 169. https://doi.org/10.35194/jhmj.v10i1.4119
Gustini, G., Azuwandri, A., Salehan, S., and Putra, M. B. E. (2023). The Effect of Building Permit Levy (IMB) on Regional Original Revenue (PAD) of Rejang Lebong Regency. EKOMBIS REVIEW: Scientific Journal of Economics and Business, 11(2). https://doi.org/10.37676/ekombis.v11i2.4568
Hana, C., and Sunarti, D. (2022). Analysis of the management of traditional market levies in order to increase Regional Original Revenue (PAD). Journal of Accounting and Business Economics, 11(1), 11–19. https://doi.org/10.33795/jaeb.v11i1.288
Hidayat, K. N. S., and Dewayanto, T. (2024). The Influence of Tax Socialization, Taxpayer Awareness, Tax Understanding, and Tax Rates on Taxpayer Compliance of E-Commerce Actors. Diponegoro Journal of Accounting, 13(2), 1–15.
Indahsari, C. L., and Raharja, S. J. (2020). New Public Management (NPM) as an Effort in Governance. Journal of Public Service Management, 3(2), 73. https://doi.org/10.24198/jmpp.v3i2.25342
Indiraswari, S. D. (2024). Determination Of Local Own-Source Revenue (PAD) In Districts And Cities Across East Java Province In 2020-2021. Journal of Tourism Economics and Policy, 4(2), 221–231. https://doi.org/10.38142/jtep.v4i2.1072
Kamali, K., Washliati, L., Kurniawan, H., Fadlan, F., and Prasetyasari, C. (2023). Juridical Analysis of Levy Collection as Regional Original Income (Batam City Transportation Department Regional Research Study). QISTINA: Indonesian Multidisciplinary Journal, 2(2), 1505–1512. https://doi.org/10.57235/qistina.v2i2.1344
Kamaroellah, R. A. (2021). REGIONAL TAXES AND LEVIES (Concept and Application of Regional Original Revenue Analysis Through Regional Tax and Levy Contributions in Reviewing Regional Regulations). Surabaya: CV. Jakad Media Publishing.
Kish, G. (2022). Factors Of Regional Development And Their Strategic Management. State and Regions. Series: Economics and Business, (1(124)). https://doi.org/10.32840/1814-1161/2022-1-19
Mann, M. (2017). New public management and the 'business' of policing organised crime in Australia. Criminology and Criminal Justice, 17(4), 382–400. https://doi.org/10.1177/1748895816671384
Mediaty, M., Muhaimin, M., Asriani, A., and Kaharuddin, K. (2024). Management of Equipment and Machinery Assets Owned by Regional Government. Golden Ratio of Finance Management, 4(2), 56–61. https://doi.org/10.52970/grfm.v4i2.434
Melnyk, A. (2019). Management of territory resources in the context of European and national policy for regional growth. Herald of Economics, (3(89)), 7–22. https://doi.org/10.35774/visnyk2018.03.007
Moleong, L. J. (2018). Qualitative Research Methods. Bandung: Remaja Rosdakarya.
Moleong, L. J. (2021). Qualitative Research Methodology. Bandung: PT Remaja Rosdakarya Offset.
Mulyadi, B., and Iskandar, I. (2022). Realization of the Implementation of the Levy Policy for Special Parking Places as a Source of Regional Original Revenue at the Bulungan Regency Transportation Office. Journal of Administration and Policy, 21(2), 141. https://doi.org/10.31293/pd.v21i2.6439
Mustaqiem. (2008). Regional Taxes in the Transition of Regional Autonomy. Yogyakarta: FH UII PRESS.
Nasution, F. A. (2024). Regional financial potential after the enactment of the law on the financial relations between central government and regional governments in Indonesia. Journal of Infrastructure, Policy and Development, 8(12), 8196. https://doi.org/10.24294/jipd.v8i12.8196
Nofitasari, R. F. (2020). The Effect of Transparency and Accountability of Financial Statements on the Level of Muzakki's Trust in the Amil Zakat Infaq and Shodaqoh Nahdatul Ulama Institutions of Lampung Province (UIN Raden Intan Lampung). UIN Raden Intan Lampung. Retrieved from https://all3dp.com/2/fused-deposition-modeling-fdm-3d-printing-simply-explained/
Novita, Y., Wafiratulaela, W., Wicaksono, P. N., Mustofa, M. T. L., Sari, W. N., and Inawati, Y. (2022). Analysis of the role of the government and society in the economic sector through policy finalization. JISIP (Journal of Social Sciences and Education), 6(1). https://doi.org/10.36312/jisip.v6i1.2848
Rifaldi, A., Jajang Suyaman, D., and Nurhasanah, N. (2024). The Effect of Regional Taxes, Regional Levies and Other Legitimate Regional Original Revenue on Regional Expenditure in Karawang Regency 2018-2022. Al-Kharaj: Journal of Sharia Economics, Finance and Business, 6(11). https://doi.org/10.47467/alkharaj.v6i11.4109
Rose, J., Low-Choy, S., Katz, I., and Homel, R. (2023). Enriching thematic analysis with clustering techniques: applying mixed analysis to interviews about big data linkage. In Handbook of Mixed Methods Research in Business and Management (pp. 310–327). USA: Edward Elgar Publishing. https://doi.org/10.4337/9781800887954.00029
Ross, J. M. (2023). Instruments and management of public revenue. In Research Handbook on Public Financial Management (pp. 226–236). USA: Edward Elgar Publishing. https://doi.org/10.4337/9781800379718.00024
Sabir, Madris, Yunus, M., Fitrianti, R., Bakhtiar, N., and Saudi, N. D. S. (2019). Original Revenue of Enrekang Regency, South Sulawesi. Journal of Community Service, 1(1), 62–66.
Septiadi, A. (2024). Strategies and Innovations for Increasing Regional Original Revenue from the Regional Tax Sector Through E-Regional Income (Study at the Pekalongan City Government). Journal of Economics and Business, 27(2). https://doi.org/10.31941/jebi.v27i2.4678
Sitnikov, C., Mihalcea, C. M., and Romanescu, S. M. (2023). Improving the Management of Local Public Administration. Ovid, University Annals. Economic Sciences Series, 23(1), 787–795. https://doi.org/10.61801/OUAESS.2023.1.103
Sugiyono. (2017). Quantitative, Qualitative, and R&D Research Methods. Bandung: Alfabeta.
Sugiyono. (2019). Qualitative, Quantitative and R&D Research Methods. Bandung: Alfabeta.
Sulistyowati, R. (2008). THIRD WORLD DEVELOPMENT THEORY AND ITS INFLUENCE ON NATIONAL DEVELOPMENT. Scientific Journal of Public Administration and Development, 5(2), 1–13.
Suriyani, B., Said, L. O. A., and Syaqira, A. (2024). DIGITIZATION OF SAMSAT SERVICES: Increasing Motor Vehicle Tax Compliance Through e-Samsat in Muna Regency. Journal of Public, 7(4), 2111–2126. https://doi.org/10.35817/publicuho.v7i4.573
Shahadat, Y. A., and Ramadhan, D. (2022). Analysis of Tax Contributions and Levies to Regional Original Income. AKUA: Journal of Accounting and Finance, 1(3), 341–350. https://doi.org/10.54259/akua.v1i3.997
Syamsudin. (2025). Syamsudin Asks to Optimize Regional Assets to Increase PAD. Retrieved from https://timurmedia.com/syamsudin-minta-optimalkan-aset-daerah-untuk-penambah-pad24838-2/
Tethool, Y., Indartuti, E., and Soenarjanto, B. (2017). Public Services Based on Good Governance. JPAP (Journal of Public Administration Research), 3(1), 1–7.
Thohari, A. H., Suhardi, S., Kurniawan, N. B., and Yustianto, P. (2017). Engineering of the Government Data Disclosure System to Support Transparency and Local Government Participation. National Journal of Electrical Engineering and Information Technology (JNTETI), 6(3). https://doi.org/10.22146/jnteti.v6i3.325
Umar, W. A., Lewangka, O., and Setiawan, L. (2023). Implementation of the principles of good governance at the Makassar City Investment and One-Stop Integrated Services Office. Indonesian Journal of Business and Management, 5(2), 240–246. https://doi.org/10.35965/jbm.v5i2.1924
Verdinelli, S., and Scagnoli, N. I. (2013). Data Display in Qualitative Research. International Journal of Qualitative Methods, 12(1), 359–381. https://doi.org/10.1177/160940691301200117
Wibisono, N., Eko, S., and Nur, A. (2024). The Influence of Original Local Government Revenue and Capital Expenditures on Economic Growth and Community Welfare. Journal of Development Economics, 22(01), 1–14. https://doi.org/10.22219/jep.v22i01.29035
Widodo, J. (2021). Public Policy Analysis: Concepts and Applications of Public Policy Process Analysis. Malang: Media Nusa Creative.
Yusanto, Y. (2020). Various Qualitative Research Approaches. Journal of Scientific Communication (Jsc), 1(1), 1–13. https://doi.org/10.31506/jsc.v1i1.7764
Zahra, F., Haliah, H., and Kusumawati, A. (2024). Implementation of New Public Management (NPM) on the Performance of Public Sector Organizations in Indonesia. International Journal of Business and Applied Economics, 3(5), 895–904. https://doi.org/10.55927/ijbae.v3i5.11595
Published
2025-07-30
How to Cite
Santy, Mujahid, & Abdul Majid Bakri. (2025). Strategy for Increasing Revenue from Regional Property Utilization Retribution to Enhance Local Own-Source Revenue in North Penajam Paser Regency. Jurnal Sinar Manajemen, 12(2), 102-116. https://doi.org/10.56338/jsm.v12i2.8296
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