ASSESSMENT OF THE REVENUE IMPACT AND EFFECTIVENESS OF MARKET SERVICES IN MALANG CITY (2018-2020) FROM AN ISLAMIC ECONOMICS PERSPECTIVE

Wardatul Widad; Maslichah Maslichah

ASSESSMENT OF THE REVENUE IMPACT AND EFFECTIVENESS OF MARKET SERVICES IN MALANG CITY (2018-2020) FROM AN ISLAMIC ECONOMICS PERSPECTIVE

Wardatul Widad, Maslichah Maslichah

Abstract

Regional autonomy refers to a region's right and authority to regulate, manage, and utilize its own resources for its own benefit. In Malang City, the local government is seeking to explore the region's financial potential through its markets to enhance the amount of Regional Original Revenue (PAD) it generates. This study aims to evaluate the effectiveness and contribution of market service fees to the regional income of Malang City for the 2018-2020 period, using an Islamic economics perspective. The research adopts a quantitative descriptive approach and was carried out at the Regional Revenue Agency of Malang City. Data was collected through documentation by examining records of market service fees and local revenue data for Malang City from 2018 to 2020. The analysis was conducted using effectiveness and contribution formulas. The effectiveness analysis revealed that the average effectiveness level of market service fee collection was 117.33%, indicating a high level of effectiveness. However, the contribution of market service fee collections to the city's regional income was still minimal, with an average contribution rate of only 1.09%. From an Islamic economics perspective, the effectiveness and contribution of market service fees to Regional Original Income align with the concept of kharaj (land tax), which is legally permissible.

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