PENERIMAAN PAD DI JAWA TIMUR, EFISIENKAH?

Rossanto Dwi Handoyo

Abstract


The term of efficiency in the scheme of central/local revenues (APBN/APBD) is
about revenue optimalization  regarding the value of money which covers not only
efficient but also economic and effective terms (Ritonga, 2003). Efficient means
the benefit aspects or the optimal result must be achieved with the lower cost
relatively.
This research aims to find out from which side the inefficiency can occur, is it from
output side (the component of local revenue/PAD) or input side (the cost to gather
local revenue) using Data Envelopment Analysis Method?
The analysis result that there are 21 municipalities/cities which occur the complete
efficiency from output and input side, such as Bondowoso, Kediri, Malang city,
Surabaya city, Magetan, Sidoarjo, Tranggalek, Gresik, Kediri city, Mojokerto
city, Lamongan, Nganjuk, Situbondo, Tuban, Bojonegoro, Jombang, Madiun city,
Probolinggo city, Madiun, Ngawi and Sumenep. Meanwhile, there are 17 other
municipalities/cities which do not occur efficiency from output and input side,
such as Jember, Pacitan, Pamekasan, Probolinggo, Blitar, Ponorogo, Batu city,
Pasuruan city, Lumajang, Sampang, Tulung Agung, Bangkalan, Mojokerto,
Banyuwangi, Pasuruan, Blitar city, and Malang.
The largest sources of inefficiency from the input side are the unexpected expenses,
official fare, maintenance expenses, and officials expenses. In addition, The largest
sources of inefficiency from the output side are the profit of Local Owned
Enterprises and local tax. In contrast, the largest efficiency achievement from the
input side are goods and services expenses and capital expenditure. And, the largest
efficiency achievement from the output side are retribution and other local revenues.
Keywords: East Java Municipalities/cities Governments Local revenues, Efficiency,
Data Envelopment Analysis

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