Analisis Pengelolaan Aset Daerah dalam Upaya Meningkatkan Pendapatan Asli Daerah Kota Tual

Zainal A. Raharusun; Amaluddin Amaluddin; Yerimias Manuhutu

doi:10.61132/anggaran.v4i1.2504

Authors

Zainal A. Raharusun Universitas Pattimura
Amaluddin Amaluddin Universitas Pattimura
Yerimias Manuhutu Universitas Pattimura

DOI:

https://doi.org/10.61132/anggaran.v4i1.2504

Keywords:

Asset Optimization, Institutional Capacity, Investment Climate, Local Revenue, Tual City

Abstract

The optimal management of regional assets is a crucial paradigm for creating public value and fiscal independence. This study aims to analyze the influence of regional asset optimization, the regional investment climate, and institutional and human resource capacity on the increase of Local Revenue in Tual City. Employing a quantitative approach, this research analyzes quarterly data from the 2013-2024 period. A multiple linear regression analysis was applied, with local revenue as the dependent variable, while the independent variables were proxied by the ratio of asset revenue to total local revenue (X1), investment realization (X2), and civil servant qualifications and certifications (X3). The results demonstrate that all three independent variables have a positive and significant effect on local revenue. Regional asset optimization (X1) is the most dominant factor with a coefficient of 0.8945, followed by the investment climate (X2) at 0.4231, and institutional & human resources capacity (X3) at 0.0678. The study concludes that the synergy between asset optimization, creating a conducive investment climate, and strengthening institutional and human resources capacity are essential pillars for enhancing local revenue. Consequently, it is recommended that the Tual City Government prioritize the commercialization of idle assets, streamline investment permits, and implement sustainable civil service capacity-building programs.

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