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All Journal International Journal of Artificial Intelligence Research Dinamis : Journal of Islamic Management and Bussiness Jurnal Ilmiah Ecosystem Jambura Science of Management JURNAL MANAJEMEN BISNIS Jurnal Bisnis dan Akuntansi Pusaka : Jurnal Khazanah Keagamaan Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Paulus Journal of Accounting (PJA) Journal La Bisecoman Jurnal Manajemen dan Organisasi Review (MANOR) Movere Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Golden Ratio of Marketing and Applied Psychology of Business Journal Online Manajemen ELPEI (JOMEL) Journal of Management and Social Sciences Innovative: Journal Of Social Science Research International Journal on ObGyn and Health Sciences Economos : Jurnal Ekonomi dan Bisnis POMA JURNAL Jurnal Bisnis dan Kewirausahaan Jurnal Ilmiah Mahasiswa Jurnal Manajemen dan Kewirausahaan
St. Rukaiyah
Universitas Fajar Makassar
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Journal : journal la bisecoman

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Implementation of the Principles of Efficiency and Transparency in Management of Local Original Revenue (Pad): JEL Classification: H72, H83, O23, Z32, L83 Nursalam, Nursalam; Suyuthi, Nurmadhani Fitri; Rukaiyah, St
Journal La Bisecoman Vol. 7 No. 2 (2026): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v7i2.2595

Abstract

The implementation of efficiency and transparency principles in the management of Regional Original Revenue (PAD) is a crucial aspect of promoting good governance, particularly in the tourism sector. At the Department of Culture and Tourism of North Toraja Regency for the 2024 fiscal year, efficiency is reflected in the optimization of resources and the digitization of tourism retribution services, while transparency is demonstrated through public information disclosure and the preparation of accountable financial reports. However, efforts to develop the tourism sector as a driver of PAD remain constrained by several challenges, including limited funding, the absence of clear regulations on tourism retribution, and weak support for information system infrastructure. Additional technical barriers include uneven human resource capacity, complex asset management, and suboptimal coordination among stakeholders. To address these issues, the Department has formulated responsive strategies, such as strengthening financial literacy, establishing coordination forums among regional work units (SKPD), enhancing accounting-based information systems, conducting regular monitoring, and providing technical training for staff. Overall, the effectiveness of implementing efficiency and transparency principles is determined by institutional synergy, modernization of financial management systems, and shared commitment in managing local revenue potential in a sustainable manner.
Co-Authors Abbas, Muhammad Abdul Majid Bakri Abdul Muhid, Abdul Abdul Samad Aisyah, St. Andi Wahyuni Arief, Abdul Samad Bahtiar Bahtiar Bangaran, Yoel Limbu Basri Basri Bidol, Syamsuddin Derry Suryadi Eka Setiawati Mappuji Erna Cahyani Erwan Erwan, Erwan Fitri Suyuthi, Nurmadhani Hamid, Mulyadi Hamzah, M. Natsir Hapsawati Taan Hasnianty Hasniaty Hasniaty, Hasniaty Hawidyah Heni Nurhayati Herlinah Herlinah ILHAM Ilham Safar imran, laode Khairatun Hisan Khalid, Muhammad Idham Kumala, Olly Chandra Karnia L. Lisnawati Laan, Rahmat Layuk, Sofyan Patrich Linda, Tri Mahdalena Mahdalena Maluka, Yanto Marliana Marliana Mega Fatimah Rosana Muhammad Ridwan Muhammad Ridwan Arif Muin, Sri Adianti Mujahid Mujahid Mujahid, Mujahid Muliana, Muliana Muliyadi Hamid Muliyadi Hamid Mulyadi Hamid Muttaqin’t, Erickson Naim, Rezky Nurana Jamal Nurmadhani Fitri Suyuthi Nursalam Nursalam Pangerang, Andi Facrul Rahmah, Jabal Rahmat Rahmat Rainfil, Rainfil Ramadhani, Meutia Raya, Ahmad Ihsan Rezky Naim Rohmani, Dede Rosanti, Novita Rosmiati Rosmiati Rosnaini Daga Rusliansyah Rusliansyah Rusmilawati Saharuddin Samad Arief, Abdul Sayuti, Nurmadhani Fitri Shaleha, Anita Silawati, Satriana Sri Adrianti Muin Sri Muryani, Sri Sugeng Hermanto, Sugeng sultan Sultan Susiyanti, Wiwik Sutrawati Suyuthi , Nurmadhani Fitri Syamsuddin Bidol Tamrin Tamrin Tangdirerung, Peri Utami, Nurul Riskya Wahyu Wahyu Windi Azzahra Yudhistira, Ivan Yunus, Andi Ibrahim Yusuf, Basri