Work

Roles and Responsibilities of Local Governments in Managing Revenue

Year: 2025
Type: article
Abstract: Regional autonomy provides authority for local governments to regulate and manage their own regions, including in the management of Regional Original Revenue (PAD). PAD is the main source of funding for local governments in organizing government and development in their regions. To optimize PAD, local governments can take steps such as strengthening institutions and regulations, extending new sources of revenue, and intensifying revenue according to regional potential. In managing PAD, there is an important relationship between the Head of the Region and the DPRD (Regional People's Representative Council). The DPRD has legislative, budgetary, and supervisory functions, while the Regional Head holds executive power in regional financial management. The two work together equally in terms of the formation of local regulations (Perda), the discussion of the APBD, and the supervision of its implementation. A synergistic relationship between the Regional Head and the DPRD is key in optimizing PAD management to improve development and community welfare in the region.
Language: English
Open Access status: diamond
OpenAlex ID: W4409743701
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