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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Fokus Ekonomi JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kinerja JDM (Jurnal Dinamika Manajemen) Jurnal Mahasiswa Pasca Sarjana Media Ekonomi dan Manajemen Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U JABE (Journal of Accounting and Business Education) Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen PROCEEDINGS J-MAS (Jurnal Manajemen dan Sains) Alignment: Journal of Administration and Educational Management Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) FINANCIAL : JURNAL AKUNTANSI Jurnal Ekonomi Manajemen Sistem Informasi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Riset Akuntansi Politala Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi Indicators : Journal of Economic and Business Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Society: Jurnal Pengabdian Masyarakat PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Abdimas Musi Charitas Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Authentic Research JER Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Ceacilia Srimindarti
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Journal of Authentic Research

 1 
Evaluasi Manajemen Kinerja dalam Penyelesaian Permohonan Pemindahbukuan di KPP Pratama A Rohayati, Tinantia; Azizah, Siti Nur; Srimindarti, Ceacilia
Journal of Authentic Research Vol. 5 No. 2 (2026): May
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/wgsr1254

Abstract

Pemindahbukuan merupakan salah satu layanan unggulan di bidang perpajakan. Ketepatan waktu penyelesaian permohonan pemindahbukuan yang masuk ke Kantor Pelayanan Pajak (KPP) menjadi Indikator Kinerja Utama pada Seksi Pelayanan KPP. Namun, dalam praktiknya masih ditemukan keterlambatan penyelesaian permohonan pemindahbukuan yang menunjukkan belum optimalnya implementasi manajemen kinerja. Penelitian ini bertujuan untuk mengevaluasi pelaksanaan manajemen kinerja dalam penyelesaian permohonan pemindahbukuan serta mengidentifikasi tahapan yang berpotensi menyebabkan keterlambatan di KPP Pratama A. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Data diperoleh melalui wawancara mendalam terhadap pegawai yang terlibat langsung dalam proses penyelesaian pemindahbukuan, kemudian dianalisis menggunakan bantuan perangkat lunak NVivo melalui teknik analisis tematik. Hasil penelitian menunjukkan bahwa keterlambatan penyelesaian permohonan pemindahbukuan tidak disebabkan oleh rendahnya kinerja individu, melainkan dipengaruhi oleh keterbatasan sistem monitoring yang belum terintegrasi, lemahnya komunikasi kinerja, serta belum optimalnya evaluasi berbasis proses. Selain itu, praktik manajemen kinerja masih berfokus pada pencapaian output tanpa didukung pengendalian proses yang memadai. Oleh karena itu, diperlukan penguatan sistem monitoring berbasis teknologi, peningkatan peran pimpinan dalam komunikasi kinerja, serta evaluasi yang lebih komprehensif untuk meningkatkan ketepatan waktu penyelesaian layanan secara berkelanjutan. Balance transfer is one of the leading services in the taxation sector. The timeliness of balance transfer completion submitted to the Tax Office is a Key Performance Indicator (KPI) in the Tax Office Service Section. However, in practice, delays in balance transfer requests completion are still found, indicating suboptimal performance management implementation. This study aims to evaluate the implementation of performance management in balance transfer request completion and identify stages that potentially cause delays at A Tax Office. This study uses a qualitative approach with a case study design. Data were obtained through in-depth interviews with employees directly involved in the balance transfer requests completion process, then analyzed using NVivo software through thematic analysis techniques. The study results indicate that delays in balance transfer requests completion are not caused by low individual performance, but are influenced by the limitations of an unintegrated monitoring system, weak performance communication, and suboptimal process-based evaluation. In addition, performance management practices still focus on achieving output without being supported by adequate process control. Therefore, it is necessary to strengthen technology-based monitoring systems, increase the role of leaders in performance communication, and conduct more comprehensive evaluations to continuously improve the timeliness of balance transfer requests completion.
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