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All Journal West Science Accounting and Finance Amnesty: Jurnal Riset Perpajakan
Mubdi Dzuwhandy
Hasanuddin University
Economics, Econometrics & Finance

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Effectiveness of Using Electronic Parking Fee System (E-Parking) In Makassar City Mubdi Dzuwhandy; Anastasia D'Ornay; Haliah; Nirwana; Dwi Kartika Aulya
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/y75vx345

Abstract

This study examines the effectiveness of the Electronic Parking Fee System (E-Parking) implemented by the Makassar City Regional Revenue Agency (BAPENDA) as part of the city’s effort to modernize public services and enhance regional revenue. Using a qualitative research design, data were collected through observations, in-depth interviews with key informants, and document analysis to obtain a comprehensive understanding of the system’s performance. The findings reveal that the adoption of E-Parking has contributed to improved transparency, efficiency, and accountability in parking tax management. The system minimizes manual intervention, reduces the risk of illegal levies, and enhances service quality for parking users. Empirical data show an increase in the number of taxpayers using E-Parking from 29 in 2019 to 35 in 2020, although overall revenue declined due to movement restrictions during the COVID-19 pandemic. Despite the temporary decline, the E-Parking system demonstrates strong potential to optimize regional original income (PAD) by ensuring accurate transaction recording and reducing revenue leakages. Users reported that the system is easier, more secure, and more reliable compared to manual ticketing. Overall, the study concludes that E-Parking is an effective innovation in public service delivery, supporting Makassar City’s transition toward a more transparent and technology-driven governance system.
Implications of Fintech and High Frequency Trading (HFT) Developments on Capital Market Efficiency: A Systematic Literature Review Annesa Tasya Maghfirah; Mubdi Dzuwhandy; Syarifuddin Syarifuddin; Darmawati Darmawati
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2352

Abstract

With the rapid development of digital technology, global capital markets are undergoing a major transformation through the emergence of Financial Technology (FinTech) and High-Frequency Trading (HFT). This study aims to examine how these two technologies affect capital market efficiency in various countries. The method used was a Systematic Literature Review (SLR), examining 27 scientific articles published between 2021 and 2025 relevant to the topics of FinTech, HFT, and market efficiency. The results show that the implementation of FinTech and HFT can increase liquidity, transaction speed, and price efficiency through the use of technologies such as trading algorithms, blockchain, and automated trading systems. However, in developing markets, their impact remains limited due to limited digital infrastructure, immature regulations, and low financial literacy. Therefore, technological readiness, adaptive governance, and strong regulations are critical factors in ensuring stable and sustainable market efficiency. The implications of this study provide new insights into the role of financial technology in strengthening market efficiency and serve as a basis for policymakers and researchers in developing future digital capital markets. 
Co-Authors Anastasia D'Ornay Annesa Tasya Maghfirah Darmawati Darmawati Dwi Kartika Aulya Haliah, Haliah Nirwana Syarifuddin Syarifuddin