Akuntabilitas Perusahaan Daerah Pasar Dalam Meningkatkan Penerimaan Retribusi Pasar Bagi Pendapatan Asli Daerah (PAD) Di Kota Kupang

RAHMAWATI, Lilis (2022) Akuntabilitas Perusahaan Daerah Pasar Dalam Meningkatkan Penerimaan Retribusi Pasar Bagi Pendapatan Asli Daerah (PAD) Di Kota Kupang. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

This research is entitled Accountability of regional market companies in increasing market retribution revenue for regional original income (PAD) in Kupangcitycasestudi in Oebobo Market. The formulation of the problem in this study is how is the accountability of regional companies in the kupang city market in increasing the acceptance of market levies for regional original income (PAD) in the city of kupang case studi in the oebobo market. The Theori used by researchers in sloving research problem is the dimension of accountability according to mahmudi. This study used descriptive qualitative method. Primary data soucrces are informants while secondary are documents related to research variables.data collection techniques used are interview, observation and documentation. Th data analysis stage was carried out Throughdata reduction, data presentation, conclusion drawing stage and then analyze descriptivel qualitatively. The results of the study indicate that (1) managerial accountability is indicated by the division of tasks and work of PD pasar oebobo. Based on the regional regulation no. 32 of 2002 concerning regional market companies in kupang city. Under the supervisional of the director, the supervisory board and the mayor of kupang. PD marcetOebobo in terms of financial reporting it is very credible which is indicated by the presence of information on reports and financial accountability to the supervisory agency in this case the regional secretary, assistant II and head of the economics section as well as to traders and the community. (2) policy accountability is shown by the presence of marcet oebobo who is very professional in carrying out financial management reporting and accountability vertically where every year marcet oebobo reports the performance of market retribution management to the supervisory agency and the mayor of kupang. market oebobo through the mayor of kupang, the supervisory body and directorts have socialized various tasks related to the main duties and functions and the method of determining and collecting market levies. (3) financial Accountability is shown by the Oebobo market is already accountable in every process of financial recording that is correct, clear, informative, comprehensive, shown to all parties and there is no element of manipulation, this can be proven by the existence of the Qris application as an alternative to non-cash transactions every amount of market retribution starting from parking,kiosks, stalls, booths and courtyards. Based on the result of the discussion on PD market Accountsbility in increasing market retribution revenue for local revenue (PAD) in the city of kupang, it is Concluded that it has been going well this can be seen by the the existence of managerial accountability, policy accountability and financia accountability.

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