Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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Supporting Study Regional Original Revenue For Employee Additional Income Payments

Authors
Abdul Muhaimin1, *, Muzran Munizu2, Andi Ratna Sari Dewi3
1Hasanuddin University, Makassar, South Sulawesi, Indonesia
2Hasanuddin University, Makassar, South Sulawesi, Indonesia
3Hasanuddin University, Makassar, South Sulawesi, Indonesia
*Corresponding author. Email: abdulmuhaimin123@gmail.com
Corresponding Author
Abdul Muhaimin
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_212How to use a DOI?
Keywords
Regional Original Revenue; employee expenditure; asset utilization
Abstract

Improving the quality of government services is closely related to the level of employee welfare. Therefore, employees are given additional income incentives to improve their performance. However, Law No. 1 of 2022 has limited the amount of employee expenditure to 30% of the total APBD, while in the West Sulawesi provincial government the employee expenditure budget in 2024 has exceeded this threshold. To maintain the sustainability of additional income payments, it is necessary to increase the Regional Revenue which can be done through intensification and extensification of revenue sources, one of which is by utilizing the asset management and financial institutions. The writing of this journal uses a method by reviewing literature including existing regulations and collecting data from related agencies. Increasing Regional Income can be done by utilizing abandoned land and building assets, utilizing financial institutions and managing sources in each agency within the government of West Sulawesi Province.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_212How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Abdul Muhaimin
AU  - Muzran Munizu
AU  - Andi Ratna Sari Dewi
PY  - 2025
DA  - 2025/07/30
TI  - Supporting Study Regional Original Revenue For Employee Additional Income Payments
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 2624
EP  - 2637
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_212
DO  - 10.2991/978-94-6463-758-8_212
ID  - Muhaimin2025
ER  -