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All Journal Jurnal Bina Praja Jurnal Ilmu Pemerintahan Suara Khatulistiwa Jurnal Ilmiah Administrasi Pemerintahan Daerah JEKP (Jurnal Ekonomi dan Keuangan Publik) Jurnal Teknologi dan Komunikasi Pemerintahan
Johannes, Ayu Widowati
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Journal : JEKP (Jurnal Ekonomi dan Keuangan Publik)

 1 
Strategi Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah dalam Pengelolaan Pajak Reklame Tehadap Pendapatan Pendapatan Asli Daerah di Kota Surakarta Jawa Tengah Sururama, Rahmawati; Johannes, Ayu Widowati; Pratama, Andhika Yoga
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol 10 No 2 (2023): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Fakultas Manajemen Pemerintahan, Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v10i2.3858

Abstract

Abstract Regional taxes are one source of Regional Original Income (PAD), one of which is Advertisement Tax which is collected by the district/city level government. The city of Surakarta is an autonomous region with city status under Central Java Province which regulates its own regional income. However, the realization of existing advertisement tax revenues is fluctuating if we look at 2016-2019, the realization of advertisement taxes always fluctuates and even in 2017, the realization of advertisement tax revenues was below the previously planned budget with a difference of 1,065,738,850.00 and only in 2018 -2019 experienced an increase from the target that had been set. Based on the problem description above, the aim of this research is to find out the strategy of the Revenue Agency for Regional Financial and Asset Management in Managing Advertisement Taxes on Original Regional Income in the City of Surakarta, Central Java Province. This research will use a qualitative descriptive method with an inductive approach. Data collection techniques using observation, documentation, interviews (Creswell, 2014).. Data analysis techniques using data reduction, data display/data presentation, drawing conclusions/verification.. From the analysis of research results it is known that from the Internal Environmental Analysis Aspect, especially from Human Resources indicators are still lacking in terms of quantity but in terms of quality they are adequate, from the Fund Sources aspect it is still inadequate in terms of equipment maintenance costs, from the Social Aspect it is found that there is still a lack of public awareness as taxpayers to pay taxes on time and also report the active status of the advertisement and there are still individuals who place advertisements illegally and do not comply with applicable regulations. Keywords: Management, Tax,
Optimalisasi Penerapan Sistem Informasi Pemerintahan Daerah Dalam Meningkatkan Kualitas Laporan Keuangan di Kabupaten Gianyar Wahyudi, Kadek Prawira; Johannes, Ayu Widowati; Sinurat, Marja; Romarina, Arina
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol 11 No 1 (2024): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Fakultas Manajemen Pemerintahan, Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v11i1.4381

Abstract

ABSTRACT This research aims to determine the optimization of the implementation of the Regional Government Information System (SIPD) in improving the quality of regional government financial reports in increasing the use of SIPD so that it can improve the quality of regional government financial reporting in Gianyar Regency. This research design is qualitative research using descriptive methods. Data collection techniques use three methods, namely observation, interviews and documentation. The data that has been collected is analyzed according to the Miles and Huberman analysis model, which includes data reduction techniques, data presentation, and drawing conclusions. The theoretical basis that researchers use in this research is to use the theory according to DeLone and McLean with six key elements. System quality, information quality, service quality, intensity of use, user satisfaction and net benefits. Keywords: Information System, Report Quality, Regional Government Financial Reports ABSTRAK Penelitian ini bertujuan untuk mengetahui optimalisasi penerapan Sistem Informasi Pemerintahan Daerah (SIPD) dalam meningkatkan kualitas laporan keuangan pemerintah daerah dalam meningkatkan pemanfaatan SIPD sehingga dapat meningkatkan kualitas pelaporan keuangan pemerintah daerah di Kabupaten Gianyar. Desain penelitian ini adalah penelitian kualitatif dengan menggunakan metode deskriptif. Teknik pengumpulan data menggunakan tiga cara yaitu observasi, wawancara, dan dokumentasi. Data-data yang telah terkumpul dianalisis sesuai model analisis Miles dan Huberman, yang mencakup teknik reduksi data, penyajian data, dan pengambilan kesimpulan. Landasan teori yang peneliti gunakan dalam penelitian ini adalah dengan menggunakan teori menurut DeLone dan McLean dengan enam elemen kunci. Kualitas sistem (system quality), kualitas informasi (information quality), kualitas layanan (service quality), intensitas penggunaan (intention to use), kepuasan pengguna (user satisfaction), serta manfaat bersih (benefit). Kata Kunci: Sistem Informasi, Kualitas Laporan, Laporan Keuangan Pemerintah Daerah
Strategi Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah dalam Pengelolaan Pajak Reklame Tehadap Pendapatan Pendapatan Asli Daerah di Kota Surakarta Jawa Tengah Sururama, Rahmawati; Johannes, Ayu Widowati; Pratama, Andhika Yoga
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol. 10 No. 2 (2023): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Fakultas Manajemen Pemerintahan, Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v10i2.3858

Abstract

Abstract Regional taxes are one source of Regional Original Income (PAD), one of which is Advertisement Tax which is collected by the district/city level government. The city of Surakarta is an autonomous region with city status under Central Java Province which regulates its own regional income. However, the realization of existing advertisement tax revenues is fluctuating if we look at 2016-2019, the realization of advertisement taxes always fluctuates and even in 2017, the realization of advertisement tax revenues was below the previously planned budget with a difference of 1,065,738,850.00 and only in 2018 -2019 experienced an increase from the target that had been set. Based on the problem description above, the aim of this research is to find out the strategy of the Revenue Agency for Regional Financial and Asset Management in Managing Advertisement Taxes on Original Regional Income in the City of Surakarta, Central Java Province. This research will use a qualitative descriptive method with an inductive approach. Data collection techniques using observation, documentation, interviews (Creswell, 2014).. Data analysis techniques using data reduction, data display/data presentation, drawing conclusions/verification.. From the analysis of research results it is known that from the Internal Environmental Analysis Aspect, especially from Human Resources indicators are still lacking in terms of quantity but in terms of quality they are adequate, from the Fund Sources aspect it is still inadequate in terms of equipment maintenance costs, from the Social Aspect it is found that there is still a lack of public awareness as taxpayers to pay taxes on time and also report the active status of the advertisement and there are still individuals who place advertisements illegally and do not comply with applicable regulations. Keywords: Management, Tax,
Optimalisasi Penerapan Sistem Informasi Pemerintahan Daerah Dalam Meningkatkan Kualitas Laporan Keuangan di Kabupaten Gianyar Wahyudi, Kadek Prawira; Johannes, Ayu Widowati; Sinurat, Marja; Romarina, Arina
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol. 11 No. 1 (2024): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Fakultas Manajemen Pemerintahan, Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v11i1.4381

Abstract

ABSTRACT This research aims to determine the optimization of the implementation of the Regional Government Information System (SIPD) in improving the quality of regional government financial reports in increasing the use of SIPD so that it can improve the quality of regional government financial reporting in Gianyar Regency. This research design is qualitative research using descriptive methods. Data collection techniques use three methods, namely observation, interviews and documentation. The data that has been collected is analyzed according to the Miles and Huberman analysis model, which includes data reduction techniques, data presentation, and drawing conclusions. The theoretical basis that researchers use in this research is to use the theory according to DeLone and McLean with six key elements. System quality, information quality, service quality, intensity of use, user satisfaction and net benefits. Keywords: Information System, Report Quality, Regional Government Financial Reports ABSTRAK Penelitian ini bertujuan untuk mengetahui optimalisasi penerapan Sistem Informasi Pemerintahan Daerah (SIPD) dalam meningkatkan kualitas laporan keuangan pemerintah daerah dalam meningkatkan pemanfaatan SIPD sehingga dapat meningkatkan kualitas pelaporan keuangan pemerintah daerah di Kabupaten Gianyar. Desain penelitian ini adalah penelitian kualitatif dengan menggunakan metode deskriptif. Teknik pengumpulan data menggunakan tiga cara yaitu observasi, wawancara, dan dokumentasi. Data-data yang telah terkumpul dianalisis sesuai model analisis Miles dan Huberman, yang mencakup teknik reduksi data, penyajian data, dan pengambilan kesimpulan. Landasan teori yang peneliti gunakan dalam penelitian ini adalah dengan menggunakan teori menurut DeLone dan McLean dengan enam elemen kunci. Kualitas sistem (system quality), kualitas informasi (information quality), kualitas layanan (service quality), intensitas penggunaan (intention to use), kepuasan pengguna (user satisfaction), serta manfaat bersih (benefit). Kata Kunci: Sistem Informasi, Kualitas Laporan, Laporan Keuangan Pemerintah Daerah
ANALISIS FAKTOR PERSEPSI MANFAAT DAN KEMUDAHAN DALAM ADOPSI E-RETRIBUSI PASAR: : (Studi Literatur Berbasis Technology Acceptence Model Di Kota Bandung) Sari, Dewi Nurmala; Wardaning, Ajeng Kusuma; Johannes, Ayu Widowati; Sarihati, Tati
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol. 12 No. 1 (2025): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Fakultas Manajemen Pemerintahan, Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v12i1.5548

Abstract

Digitalisasi retribusi pasar melalui sistem e-retribusi menjadi strategi kunci Pemerintah Kota Bandung dalam meningkatkan transparansi, akuntabilitas, dan Pendapatan Asli Daerah (PAD). Namun, keberhasilan sistem tidak hanya bergantung pada infrastruktur teknologi, melainkan pada penerimaan pedagang pasar sebagai pengguna utama. Artikel ini bertujuan untuk menganalisis faktor persepsi manfaat (Perceived Usefulness/PU) dan persepsi kemudahan (Perceived Ease of Use/PEOU) dalam adopsi e-retribusi pasar di Kota Bandung, serta mengidentifikasi hambatan eksternal yang memengaruhi penerimaan teknologi. Metode yang digunakan adalah studi literatur sistematis (systematic literature review) dengan pendekatan PRISMA, menganalisis 23 dokumen primer dan sekunder terpilih (publikasi 2018–2024) melalui teknik analisis tematik berbasis kerangka Technology Acceptance Model (TAM) Davis (1989). Temuan menunjukkan bahwa PU dan PEOU merupakan determinan utama penerimaan, namun efektivitasnya dimediasi secara signifikan oleh tiga faktor eksternal: (1) intensitas dan metode pelatihan, (2) tingkat kepercayaan terhadap sistem dan institusi, serta (3) disparitas literasi digital antar generasi. Data PAD Kota Bandung (2021–2024) menunjukkan peningkatan kontribusi e-retribusi dari 44% menjadi 90%, namun resistensi tetap ada, terutama di kalangan pedagang usia lanjut yang merasa sistem rumit dan tidak ramah pengguna. Implikasi teoretis, penelitian ini memperluas model TAM dengan mengintegrasikan variabel kontekstual seperti literasi digital, kepercayaan institusional, dan model pendampingan komunitas yang relevan dalam konteks e-government lokal dan kelompok pengguna non-teknis di negara berkembang. Implikasi praktis, temuan ini merekomendasikan kebijakan berbasis bukti: (1) redesain aplikasi e-retribusi dengan prinsip universal design; (2) institusionalisasi program “Duta Digital Pasar” sebagai model pendampingan peer-to-peer; (3) pelatihan berkelanjutan berbasis audio-visual; dan (4) pembangunan sistem backup serta dashboard transparansi real-time untuk memulihkan kepercayaan pasca-insiden teknis. Penelitian ini menegaskan bahwa transformasi digital yang sukses harus berpusat pada manusia, bukan hanya pada teknologi.
Co-Authors Alwany, Taufan Arina Romarina, Arina Basri, Wahyu Saputra Fahlevi, Ervin Fahlevi, Rizky ramadan Haeranah, Haeranah Hendra, Asep Immanuel, Revandy Eliazer Manumpil, Prisilia Natsir, Luthfi Faisal Pratama, Andhika Yoga Santoso, Tina Karini Suciati Sari, Dewi Nurmala Setiawan, Irfan Sidiq, Fathir Fajar Sinurat, Marja Sururama, Rahmawati Taebenu, Melianus Mesakh Tati Sarihati Vowell Van Bayu, Valentino Christ Wahyudi, Kadek Prawira Wardaning, Ajeng Kusuma Winowoda, Oklin Riinan