This study aims to analyze the effectiveness and efficiency of collecting market retribution in Sumbawa Regency. This research is a descriptive research that aims to study descriptively the effectiveness and efficiency of collecting market retribution in Sumbawa Regency in 2015-2021. The type of data used is quantitative data in the form of revenue target data, revenue realization, and market retribution collection costs in Sumbawa Regency for 2015-2021 obtained from documents and archives available at the Sumbawa Regency Revenue and Financial Management Service. To measure the performance of local governments in mobilizing PAD revenues originating from market levies, it is carried out by using the effectiveness and efficiency ratios of market retribution receipts. Based on the results of the research that has been done, it can be concluded that the ratio of the effectiveness of collecting market retribution for Sumbawa Regency in 2015-2021 is in the very effective category. This level of performance effectiveness shows the success of the local government in achieving the goals that have been set. Meanwhile, the efficiency ratio for collecting market levies for Sumbawa Regency in 2015-2021 is in the fairly efficient category. The local government of Sumbawa Regency spends relatively low costs to realize the revenue target it receives so that it can be said that the performance of the local government in mobilizing PAD revenues originating from market retribution collection is quite efficient.

ABSTRAK   Pada abad 21 dimana masyarakat sudah menggunakan teknologi, layak kalau anak-anak usia dini juga dipersiapkan untuk memiliki kemampuan yang lebih baik, utamanya di kemampuan berpikir. Sudah saatnya anak diberikan kegiatan yang lebih menantang dan menggunakan strategi yang tepat sehingga kemampuan anak benar-benar dapat meningkat lebih baik. Salah satu upaya untuk meningkatkan kemampuan berpikir kritis anak melalui bermain sains, salah satu permainan yang disukai anak yaitu bermain balon. Strategi  yang dipergunakan untuk meningkatkan kemampuan anak, pemecahan masalah (problem solving) dan penemuan terbimbing (Guided Discovery). Masalah yang akan dipecahkan pada tindakan ini adalah bagaimana permainan sains dapat meningkatkan kemampuan berpikir kritis anak, pada kelompok A (4-5 tahun) di Laboratorium Paud Yasmin Jember tahun ajaran 2018/2019. Adapun jenis penelitian yang dilakukan peneliti  adalah tindakan kelas, metode pengumpulan data yang digunakan dalam penelitian kali ini peneliti sebagai guru dan guru sebagai observer, wawancara dan dokumentasi. Data yang dikumpulkan berupa aktivitas anak selama kegiatan bermain sains, hasil wawancara dengan anak dan guru kelompok A. Berdasarkan hasil penelitian dapat disimpulkan bahwa bermain sains dapat meningkatkan keterampilan berpikir kritis secara signivikan. Secara klasikal dari 15 anak terdapat 13 anak yang berkembang kemampuan berpikir kritisnya secara individual dan 2 anak yang belum berkembang. Diketahui perkembangan kemampuan berpikir kritis anak secara klasikal yang diperoleh 86,66% yang berarti perkembangan kemampuan berpikir kritis anak kelompok A secara klasikal tercapai.   Kata Kunci: berfikir kritis, bermain sains, PAUD.   ABSTRACT   In the 21st century where people have used technology, it is feasible that early childhood are also prepared to have better abilities, especially being able to think. It's time for children to be given more challenging activities and use the right strategies, and the children ability can really improve better. One of the efforts to improve children's critical thinking skills through playing science, one of the games that children love is playing balloons. Strategies used to improve children's ability, problem solving and guided discovery. The problem that will be solved in this action is how the game of science can improve children's critical thinking skills, in group A (4-5 years) in the Laboratory of Paud Yasmin Jember 2018/2019 academic year. The type of lecturers conducted is class action lectures, data collection methods used in this lecture are observation, interviews and documentation. Data collected in the form of children activities during science playing activities, results of interviews with children and teacher of group A. Based on the results of lecturers, it can be concluded that playing science can improve critical thinking skills in a significant way. Classically from 15 children there are 13 children who develop their critical thinking skills, and 2 children are undeveloped. It is known that the development of children critical thinking abilities classically is 86.66% which means that the development of children critical thinking abilities in group A is classically achieved.   Keywords: Critical thinking, science games, PAUD.