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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi INVENTORY: JURNAL AKUNTANSI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review JIA (Jurnal Ilmiah Akuntansi) Solusi: Jurnal Kajian Ekonomi dan Bisnis International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Administro : Jurnal Kajian Kebijakan dan Ilmu Admiministrasi Negara International Journal of Information Techonology and Education (IJITE) Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Jurnal Bisnis, Ekonomi, dan Sains International Journal of Applied Business and International Management Jurnal Akuntansi Manado (JAIM) Journal of Culture Accounting and Auditing Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of International Islamic Law, Human Right and Public Policy Abdurrauf Science and Society Riset : Jurnal Ilmiah Multidisiplin Ilmu
Meidy Santje Selvy Kantohe
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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EFFECTIVENESS OF NON-CASH MOTOR VEHICLE TAX PAYMENTS AT REGIONAL TECHNICAL SERVICE UNITS (UPTD) AT THE BITUNG REGIONAL REVENUE AGENCY Febrilly Indra Panelewen; Recky H. E. Sendouw; Meidy S. S. Kantohe
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

The purpose of this study was to analyze the effectiveness of cashless Motor Vehicle Tax (PKB) payments at the Regional Technical Service Unit (UPTD) in Bitung. The method used was a descriptive qualitative approach, with data collected through interviews, observation, and documentation. Effectiveness was measured based on eight indicators: clarity of objectives, clarity of strategy, policy analysis process, thorough planning, appropriate program development, availability of infrastructure, effective and efficient implementation, and monitoring and control systems. The research results showed that seven indicators were met: taxpayers understood the policy's objectives and strategies, planning and programs were well-developed, digital infrastructure was adequate, and the monitoring system was running periodically. However, one indicator, namely effective and efficient implementation, was not met due to ongoing challenges such as banking network disruptions and application errors . Therefore, the non-cash vehicle tax (PKB) payment policy at the Bitung Technical Implementation Unit (UPTD) was declared conceptually effective but technically suboptimal.
PERFORMANCE ANALYSIS OF REGIONAL FINANCIAL BUDGET PLANNING IN THE REGIONAL SECRETARIAT OF NORTH MINAHASA DISTRICT Muliawahyuni Joice Kaparang; Wilson Bogar; Meidy Kantohe
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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This study aims to analyze the performance of the regional financial budget planning process and identify influencing factors within the North Minahasa Regency Regional Secretariat. Using a descriptive qualitative approach, this study involved five key informants who were structural and functional officials in the Regional Secretariat and the Regional Development Planning Agency (Bappeda). Data were collected through semi-structured interviews, field observations, and document studies. Data analysis adopted the interactive model of Miles and Huberman, which includes data reduction, data presentation, and conclusion drawing. Data validity was tested through source and document triangulation, as well as member checking. The results showed that the preparation of the Regional Work Plan (RKPD) and Regional Budget (RAPBD) documents administratively met the Ministry of Home Affairs deadline, but the substantive quality remained weak. Planning tended to be incremental and reactive, characterized by disparities in infrastructure allocation between regions, inaccurate PAD projections, and low realization of direct spending. The main inhibiting factors included suboptimal human resource capacity in preparing evidence-based justifications, short-term political dynamics, high fiscal dependency, reactive institutional coordination, and limited utilization of the Regional Budget Information System (SIPD) for administrative purposes. It was concluded that poor budget planning performance is a manifestation of the gap between procedural compliance and institutional analytical capacity. Strategic recommendations include strengthening the spatial equity-based allocation formula, optimizing the analytical features of the SIPD, improving the accuracy of fiscal forecasting, and transforming the work culture toward public value-based planning.
Co-Authors Aldi Rio Lake Andrew Marunduh Andrew Patrick Marunduh Aprilli Bacilius Arie Frits Kawulur Debora, Deisy Euodia Asrimeiza Febrilly Indra Panelewen Florence Olivia Moroki Freddy Semuel Kawatu Frida Magda Sumual Fryane Lolowang, Deiby glori badar Grendeo Runtu Hisky Ryan Kawulur Itje Pangkey Jacinta Lusiana Palit, Jacinta Lusiana Palit Johny Manaroinsong Kaligis, Stevie Kambey, Joseph Karundeng, Frandy Efraim Fritz Karwur, Yoel Kaunang, Fioren Kosasih, Diah Landy L.A. Pesik Lengkong, Fairy Lucia Mandagi, Enjelina Novita Margareth Riisyie Inof Rantung Mikhaela Poluakan Miryam Lontoh Miryam Pingkan Lonto Muliawahyuni Joice Kaparang Natalia Maria Umar Olviane Olke Sumampouw Putri Lahay Recky H.E. Sendouw Rocyke I.J Pangkey Roy Pangkey Samita Wehelmina Abigael Tanod Sibuea, Valen Sindhy Meisita Mantiri Steven Endru Pandean Tala, Olifia Tala, Olivia Tambing, Inggrid Tangiduk, Rastieci Tarore, Steven Vleike Tesalonika Sefanya Pinontoan Tinneke Evie Meggy Sumual Trindah Joalgabsa Trotjevina Rorimpandey Trully Chinly Lukas Veronika Lintang Febiola Wauran, Anita Ludia Weltri. H Daud Wilson Bogar Yance Tawas Yoel Karwur Yosua Gary Pakasi