Analysis of the management strategy for retribution revenue from sports venues in Papua Province
Abstract:
Purpose: This study aims to examine the implementation and contribution of retribution from sports facilities and infrastructure in supporting the Regional Original Revenue (PAD) of Jayapura City, as well as to identify the supporting and inhibiting factors affecting its effectiveness.
Research methodology: The research employs a qualitative descriptive approach, using data collection techniques such as interviews, observations, and document analysis involving relevant stakeholders from the Youth and Sports Office and the Regional Financial Management Agency of Jayapura City.
Results: The findings indicate that while the collection of retributions has been implemented according to standard procedures, its contribution to PAD remains relatively low. This is attributed to several obstacles, including insufficient operational budgets, limited human resources, underutilization of sports facilities, and the public's economic limitations.
Conclusions: Retribution from sports facilities has the potential to support regional income; however, its effectiveness is constrained by institutional and socio-economic factors. With improved budgeting, monitoring, and utilization of facilities, this revenue source could make a more substantial contribution to Jayapura City's PAD.
Limitations: This study is limited to the scope of Jayapura City and specifically focuses on retributions from sports facilities. Therefore, the results may not be generalizable to other regions or types of local revenues. Furthermore, the reliance on qualitative methods limits the extent of financial quantification and broader statistical analysis.
Contribution: This research contributes to policy evaluation in optimizing local non-tax revenues. It also offers practical insights for improving retribution governance, particularly in the sports services sector.
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Anisman, H. B. (2021). Analisis Faktor-Faktor yang Memengaruhi Kinerja Keuangan pada Pusat Pendapatan Pemerintah Daerah Kabupaten Tulang Bawang. Reviu Akuntansi, Manajemen, dan Bisnis, 1(2), 77-90. doi:https://doi.org/10.35912/rambis.v1i2.408
Budiman, I., Tarigan, U., Mardhatillah, A., Sembiring, A., & Teddy, W. (2018). Developing Business Strategies Using SWOT Analysis in a Color Crackers Industry. Journal of Physics: Conference Series, 1007(1), 1-7. doi:https://doi.org/10.1088/1742-6596/1007/1/012023
Darmi, T. (2018). Locally-Generated Revenue as A Capacity Parameters of New Regional Autonomy Management. JKAP (Jurnal Kebijakan Dan Administrasi Publik), 22(1), 1-13. doi:https://doi.org/10.22146/jkap.24870
Hammerschmidt, J., González-Serrano, M. H., Puumalainen, K., & Calabuig, F. (2024). Sport Entrepreneurship: The Role of Innovation and Creativity in Sport Management. Review of Managerial Science, 18(11), 3173-3202. doi:https://doi.org/10.1007/s11846-023-00711-3
Hingide, S., Kawung, G. M., & Maramis, M. T. B. (2023). Analisis Kontribusi Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah di Kota Tomohon. Jurnal Berkala Ilmiah Efisiensi, 23(9), 145-156.
Hutamy, E. T., Marham, A., Alisyahbana, A. N. Q. A., Arisah, N., & Hasan, M. (2021). Analisis Penerapan Bisnis Model Canvas pada Usaha Mikro Wirausaha Generasi Z. Jurnal Bisnis dan Pemasaran Digital, 1(1), 1-11. doi:https://doi.org/10.35912/jbpd.v1i1.453
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Mardiasmo, M. (2016). Perpajakan Edisi Terbaru. Yogyakarta: Penerbit Andi.
Nasir, M. S. (2019). Analisis Sumber-Sumber Pendapatan Asli Daerah Setelah Satu Dekadeotonomi Daerah. Jurnal Dinamika Ekonomi Pembangunan, 2(1), 30-45. doi:https://doi.org/10.14710/jdep.2.1.30-45
Pattilouw, D. R. (2018). Strategi Optimalisasi Pendapatan Asli Daerah (PAD) di Kabupaten Buru Selatan. Jurnal Cita Ekonomika, 12(1), 13-26. doi:https://doi.org/10.51125/citaekonomika.v12i1.2224
Rahayu, S., Sugistiawati, V. T., & Fitriyani, I. (2022). Pengaruh Retribusi Pelayanan Kesehatan Terhadap Pendapatan Asli Daerah Kabupaten Sumbawa. Jurnal Ekonomi & Bisnis, 10(3), 371-379. doi:https://doi.org/10.58406/jeb.v10i3.1048
Rinaldi, & Hema, P. (2024). Analysis of the Contribution of Bantimurung Bulusaraung Nature Tourism Park to the Original Regional Income (PAD) of Maros Regency. Multidisciplinary Journal of Tourism, Hospitality, Sport and Physical Education, 1(2), 60-69. doi:https://doi.org/10.37251/jthpe.v1i2.1187
Rizqi, K. F., & Hayat, A. (2024). Peningkatan Pertumbuhan Ekonomi Provinsi Jawa Barat Berbasis Kebijakan Desentralisasi Fiskal. Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis, 4(1), 64-90. doi:https://doi.org/10.15575/prestise.v4i1.35314
Roswaty. (2017). Analisis Kemandirian Kinerja Pengelolaan Keuangan Daerah Provinsi Sumatera Selatan. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(1), 21-27. doi:https://doi.org/10.36982/jiegmk.v8i1.232
Sari, M. D. I. (2021). Effect of Efficiency, Effectiveness, Regional Financial Independence and Local Government Service Capacity on Regional Economic Growth. Indonesia Accounting Research Journal, 9(2), 40-48.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill Building Approach Seventh Edition. New York: John Wiley & Sons.
Undang-undang (UU) Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah.
Undang-Undang (UU) Nomor 23 Tahun 2014 tentang Pemerintahan Daerah.
Utami, Y., Nugroho, A., & Wijaya, A. F. (2018). Perencanaan Strategis Sistem Informasi dan Teknologi Informasi pada Dinas Perindustrian dan Tenaga Kerja Kota Salatiga. Jurnal Teknologi Informasi dan Ilmu Komputer, 5(3), 253-260. doi:https://doi.org/10.25126/jtiik.201853655
Wibawa, I. K. S. W., & Werastuti, D. N. S. (2022). Analisis Efektivitas Realisasi Retribusi Daerah serta Kontribusinya terhadap Pendapatan Asli Daerah Kabupaten Buleleng. Jurnal Ilmiah Akuntansi dan Humanika, 12(3), 747-753. doi:https://doi.org/10.23887/jiah.v12i3.50432
- Anisman, H. B. (2021). Analisis Faktor-Faktor yang Memengaruhi Kinerja Keuangan pada Pusat Pendapatan Pemerintah Daerah Kabupaten Tulang Bawang. Reviu Akuntansi, Manajemen, dan Bisnis, 1(2), 77-90. doi:https://doi.org/10.35912/rambis.v1i2.408
- Budiman, I., Tarigan, U., Mardhatillah, A., Sembiring, A., & Teddy, W. (2018). Developing Business Strategies Using SWOT Analysis in a Color Crackers Industry. Journal of Physics: Conference Series, 1007(1), 1-7. doi:https://doi.org/10.1088/1742-6596/1007/1/012023
- Darmi, T. (2018). Locally-Generated Revenue as A Capacity Parameters of New Regional Autonomy Management. JKAP (Jurnal Kebijakan Dan Administrasi Publik), 22(1), 1-13. doi:https://doi.org/10.22146/jkap.24870
- Hammerschmidt, J., González-Serrano, M. H., Puumalainen, K., & Calabuig, F. (2024). Sport Entrepreneurship: The Role of Innovation and Creativity in Sport Management. Review of Managerial Science, 18(11), 3173-3202. doi:https://doi.org/10.1007/s11846-023-00711-3
- Hingide, S., Kawung, G. M., & Maramis, M. T. B. (2023). Analisis Kontribusi Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah di Kota Tomohon. Jurnal Berkala Ilmiah Efisiensi, 23(9), 145-156.
- Hutamy, E. T., Marham, A., Alisyahbana, A. N. Q. A., Arisah, N., & Hasan, M. (2021). Analisis Penerapan Bisnis Model Canvas pada Usaha Mikro Wirausaha Generasi Z. Jurnal Bisnis dan Pemasaran Digital, 1(1), 1-11. doi:https://doi.org/10.35912/jbpd.v1i1.453
- Idham, N., Walewangko, E. N., & Siwu, H. F. D. (2021). Analisis Pengaruh Penerimaan Pajak Daerah dan Retribusi Daerah Terhadap Pertumbuhan Ekonomi di Kota Tidore Kepulauan dan kota Ternate (2010-2019). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 9(3), 141-150. doi:https://doi.org/10.35794/emba.v9i3.34606
- Kurniawan, A., Akbar, B., Sinurat, M., & Meltarini, M. (2024). Strategi Optimalisasi Pendapatan Pajak Daerah Untuk Meningkatkan Kemandirian Keuangan (Analisis di Kota Pekanbaru). Ekonomis: Journal of Economics and Business, 8(1), 962-969. doi:http://dx.doi.org/10.33087/ekonomis.v8i1.1825
- Mardiasmo, M. (2016). Perpajakan Edisi Terbaru. Yogyakarta: Penerbit Andi.
- Nasir, M. S. (2019). Analisis Sumber-Sumber Pendapatan Asli Daerah Setelah Satu Dekadeotonomi Daerah. Jurnal Dinamika Ekonomi Pembangunan, 2(1), 30-45. doi:https://doi.org/10.14710/jdep.2.1.30-45
- Pattilouw, D. R. (2018). Strategi Optimalisasi Pendapatan Asli Daerah (PAD) di Kabupaten Buru Selatan. Jurnal Cita Ekonomika, 12(1), 13-26. doi:https://doi.org/10.51125/citaekonomika.v12i1.2224
- Rahayu, S., Sugistiawati, V. T., & Fitriyani, I. (2022). Pengaruh Retribusi Pelayanan Kesehatan Terhadap Pendapatan Asli Daerah Kabupaten Sumbawa. Jurnal Ekonomi & Bisnis, 10(3), 371-379. doi:https://doi.org/10.58406/jeb.v10i3.1048
- Rinaldi, & Hema, P. (2024). Analysis of the Contribution of Bantimurung Bulusaraung Nature Tourism Park to the Original Regional Income (PAD) of Maros Regency. Multidisciplinary Journal of Tourism, Hospitality, Sport and Physical Education, 1(2), 60-69. doi:https://doi.org/10.37251/jthpe.v1i2.1187
- Rizqi, K. F., & Hayat, A. (2024). Peningkatan Pertumbuhan Ekonomi Provinsi Jawa Barat Berbasis Kebijakan Desentralisasi Fiskal. Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis, 4(1), 64-90. doi:https://doi.org/10.15575/prestise.v4i1.35314
- Roswaty. (2017). Analisis Kemandirian Kinerja Pengelolaan Keuangan Daerah Provinsi Sumatera Selatan. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(1), 21-27. doi:https://doi.org/10.36982/jiegmk.v8i1.232
- Sari, M. D. I. (2021). Effect of Efficiency, Effectiveness, Regional Financial Independence and Local Government Service Capacity on Regional Economic Growth. Indonesia Accounting Research Journal, 9(2), 40-48.
- Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill Building Approach Seventh Edition. New York: John Wiley & Sons.
- Undang-undang (UU) Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah.
- Undang-Undang (UU) Nomor 23 Tahun 2014 tentang Pemerintahan Daerah.
- Utami, Y., Nugroho, A., & Wijaya, A. F. (2018). Perencanaan Strategis Sistem Informasi dan Teknologi Informasi pada Dinas Perindustrian dan Tenaga Kerja Kota Salatiga. Jurnal Teknologi Informasi dan Ilmu Komputer, 5(3), 253-260. doi:https://doi.org/10.25126/jtiik.201853655
- Wibawa, I. K. S. W., & Werastuti, D. N. S. (2022). Analisis Efektivitas Realisasi Retribusi Daerah serta Kontribusinya terhadap Pendapatan Asli Daerah Kabupaten Buleleng. Jurnal Ilmiah Akuntansi dan Humanika, 12(3), 747-753. doi:https://doi.org/10.23887/jiah.v12i3.50432