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All Journal Sosiohumaniora AdBispreneur Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik JOPPAS: Journal of Public Policy and Administration Silampari PREDIKSI : Jurnal Administrasi dan Kebijakan Innovative: Journal Of Social Science Research JANE (Jurnal Administrasi Negara) Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Slamet Usman Ismanto
Departemen Administrasi Publik, Fakultas IImu Sosial Dan Ilmu Politik, Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Penerapan E-Government Menggunakan Quick Response Code Indonesian Standard (QRIS) pada Pembayaran Pajak Bumi Bangunan di Kota Bandung. Ajeng Nofita; Slamet Usman Ismanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3198

Abstract

This study analyzes the implementation of the Quick Response Code Indonesian Standard (QRIS) as a payment method for Land and Building Tax (PBB) in Bandung City. The Bandung City Government, through the Regional Revenue Agency (Bapenda), adopted QRIS technology to enhance efficiency, transparency, and accessibility in tax payments. The use of QRIS facilitates taxpayers to make payments without visiting the payment office, reduces administrative costs, and enables real-time monitoring of tax receipts. This research method involves interviews with taxpayers and tax officials, as well as data collection from observations and related sources. The results indicate that QRIS speeds up the payment process, improves administrative efficiency, and reduces costs. Despite its ease of use, the adoption rate of QRIS remains low at only 0.70% in the first year. To increase adoption, more socialization and training on the benefits and usage of QRIS are needed. Based on E-Government theory, the implementation of QRIS at Bapenda Kota Bandung shows that leadership, information infrastructure, information management, and socialization are key to improving the quality of public services and budget management.
Tata Kelola Badan Usaha Milik Desa (BUMdes) Mekarsari, Kabupaten Garut Dalam Meningkatkan Perekonomian Masyarakat Desa Kusmachaerusanni, Naisya Dwi; Ismanto, Slamet Usman
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9082

Abstract

Penelitian ini dilatarbelakangi oleh permasalahan yang dihadapi oleh BUMDes Mekarsari dalam mencapai tujuannya untuk dapat meningkatkan ekonomi masyarakat. Desa Mekarsari memiliki potensi desa yang besar dimana potensi tersebut telah dikelola oleh BUMDes dalam dua unit kerja yaitu unit bambu kreatif, dan unit pengairan (PAMDes), namun BUMDes mekarsari belum mampu untuk mengembangkan dan memanfaatkan potensi yang dimilikinya dengan maksimal. Oleh karena itu tujuan dari penelitian ini adalah untuk mendeskripsikan dan menjelaskan tata kelola BUMDes Mekarsari dalam meningkatkan perekonomian Masyarakat Desa. Penelitian ini menggunakan metode kualitatif dengan desain penelitian studi kasus. Hasil dari penelitian ini menunjukan bahwa dari keempat prinsip pengelolaan BUMDes, BUMDes Mekarsari masih belum terlaksana dengan optimal. Untuk poin kooperatif, BUMDes Mekarsari belum dapat bekerjasama yang baik dan konsisten, untuk poin partisipatif pengambilan keputusan belum melibatkan semua pihak yang terlibat dalam BUMDes Mekarsari. Pada poin Transparan, BUMDes Mekarsari belum terbuka terkait pelaporan arus kas dan kegiatannya terutama kepada masyarakat. Sedangkan untuk poin akuntabel, BUMDes Mekarsari belum mampu untuk membuat laporan pertanggungjawaban secara resmi, sistematis dan terstruktur. Evaluasi dan Monitoring memang telah dilakukan kepada BUMDes Mekarsari, namun belum berkala. BUMDes Mekarsari memiliki beberapa target agar memberikan kontribusi dalam meningkatkan perekonomian masyarakat namun target tersebut masih terhalang oleh beberapa kendala, sehingga untuk saat ini BUMDes Mekarsari belum dapat mencapai tujuannya.
Analisis Pendapatan Daerah dalam Mengukur Kemandirian Daerah Kabupaten Bandung Fatma, Afiqah; Slamet Usman Ismanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i10.3094

Abstract

A region's ability to manage regional finances will influence the level of regional independence. To measure the regional independence of Bandung Regency, regional income was measured using ratio analysis consisting of the degree of decentralization ratio, the regional dependency ratio, the regional financial independence ratio, and the PAD effectiveness ratio. The method used in this research is a descriptive qualitative method using secondary data in the form of budget realization reports. The results of the research show that the regional financial performance of Bandung Regency has not been maximized with an average degree of decentralization of 18.41% with the criteria of insufficient capacity, the level of regional dependency is very high with an average of 68.45%, the average level of regional financial independence is 26.93% are included in low financial capability and have a consultative relationship pattern, the average PAD effectiveness level is 110.76% or is included in the very effective category. From the research results it can be concluded that Bandung Regency is not yet independent in managing its regional finances. Efforts that the Bandung Regency Regional Government can make to overcome this are by conducting outreach regarding tax regulations to taxpayers, exploring other potential sources of PAD revenue, and intensifying PAD revenue.
Penerapan E-Government Menggunakan Quick Response Code Indonesian Standard (QRIS) pada Pembayaran Pajak Bumi Bangunan di Kota Bandung. Ajeng Nofita; Slamet Usman Ismanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3198

Abstract

This study analyzes the implementation of the Quick Response Code Indonesian Standard (QRIS) as a payment method for Land and Building Tax (PBB) in Bandung City. The Bandung City Government, through the Regional Revenue Agency (Bapenda), adopted QRIS technology to enhance efficiency, transparency, and accessibility in tax payments. The use of QRIS facilitates taxpayers to make payments without visiting the payment office, reduces administrative costs, and enables real-time monitoring of tax receipts. This research method involves interviews with taxpayers and tax officials, as well as data collection from observations and related sources. The results indicate that QRIS speeds up the payment process, improves administrative efficiency, and reduces costs. Despite its ease of use, the adoption rate of QRIS remains low at only 0.70% in the first year. To increase adoption, more socialization and training on the benefits and usage of QRIS are needed. Based on E-Government theory, the implementation of QRIS at Bapenda Kota Bandung shows that leadership, information infrastructure, information management, and socialization are key to improving the quality of public services and budget management.
Co-Authors Ajeng Nofita Anggi Febryany Asep Sumaryana Budiman Rusli Candradewini Candradewini Daud Zikri Dedi Sukarno Dian Indira Fatma, Afiqah Fauzi Alviyasin Hendri Mulyono Herijanto Bekti Ida Widianingsih Idim Mumajad Indah Annisa Fauziyah Ivan Hari Putra Kurnia Muhamad Ramdhan Kusmachaerusanni, Naisya Dwi M. Andri Julianto P Mas Halimah Meilanny Budiarti Santoso Meilanny Budiarti Santoso Mohammad Benny Alexandri Muhtar, Entang Adhy Neneng Wety Isnawati Novia Elva Leni Novia Elva Leni Nunung Runiawati Nurul Safitri Puteri, Nadia Alifia Ramdhan, Kurnia Muhamad Rita Myrna Rivani Rivani Salsha Anggia Putri Sugianto, Exsi Aprilia Vega Puti Astari Wiguna, Willy Yogi Suprayogi Sugandi