Analysis of Regional Government Financial Management Effectiveness of Mojokerto Regency

Abstract

Good financial management, one of which can be reflected through an increase in Local Own Revenue (PAD). Excavation of the potential of local revenue sources is intended so that regions can finance all regional development activities. The higher contribution of the PAD shows that the Regional Government is increasingly successful in exploring the potential of the region. In this study want to find out the level of effectiveness of the performance the regional government of Mojokerto Regency in the management of regional finances in the Financial and Asset Management Agency of Mojokerto Regency, especially in the regional tax and retribution sector. The results of the study showed that the effectiveness of PAD from the regional tax sector in Mojokerto Regency in 2015 was at a percentage of 92.89% (effective). While the level of effectiveness of PAD from the regional retribution sector in Mojokerto Regency in 2015 was at the percentage of 90.75% (effective). This shows that the government's performance in realizing PAD based on the real potential of the region is good.

Keywords: Effectiveness, Local tax, Local retribution, Regional Original Revenue (PAD)