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All Journal JURNAL DINAMIKA EKONOMI PEMBANGUNAN JEJAK Journal of Indonesian Tourism and Development Studies Wacana, Jurnal Sosial dan Humaniora Erudio: Journal of Educational Innovation Pro Bisnis Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Scientific Journal of Informatics Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN Journal of Public Administration Studies Reformasi : Jurnal Ilmiah Ilmu Sosial dan Ilmu Politik Transparansi Jurnal Ilmiah Ilmu Administrasi JPSI (Journal of Public Sector Innovations) Jurnal Peduli Masyarakat Educoretax Jurnal Perpajakan dan Keuangan Publik KOPEMAS Atestasi : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Administrasi Publik
Agus Suryono
Magister Ilmu Administrasi Pubik, Fakultas Ilmu Administrasi Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Social Sciences Other

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Internal Control System of On-Street Parking Retribution Based on the COSO Framework: A Case Study of the Parking Management Unit (UPT Parkir) of the Padang City Transportation Departement Putri Alia Sakina; Agus Suryono; I Gede Eko Putra Sri Sentanu
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.56076

Abstract

On-street parking retribution is a strategic component of local own-source revenue (PAD); however, its management in Padang City continues to face potential revenue loss, as revenue realization has consistently fallen short of targets and discrepancies exist between actual field collections and officially reported remittances. This study analyzes the internal control system governing on-street parking retribution management using the COSO Framework to identify systemic weaknesses that allow potential revenue loss to persist. Employing a qualitative approach with a single-case study design at the Parking Management Unit (UPT), data were collected through semi-structured interviews, non-participant observation, and document analysis, and were analyzed using the Miles and Huberman interactive model. The findings reveal that all five COSO components have not functioned effectively: the control environment is weak, risk assessment is not conducted systematically, control activities remain largely manual, information flows are incomplete, and monitoring activities are inconsistent. These weaknesses are further exacerbated by a multi-layered collection structure involving parking attendants, parking contractors, and the Parking Management Unit (UPT). The study recommends institutional reform, digitalization of parking retribution collection, standardization of procedures, and more consistent oversight. This research contributes to the literature by demonstrating how a multi-layered collection structure and the dominance of informal relationships undermine the effectiveness of all COSO components, thereby creating systemic vulnerabilities to potential revenue loss.
Co-Authors Abadi Sanosra Andy Fefta Wijaya Angki Sesarrita Annegrat, Ahmed Mohamed Bagus Ananda Kurniawan Choirul Saleh Curtinawati, Rizki Fillya Deden Barliahadi Dimas Prihardito Budhiarto Dina Suryawati Dwi Novitasari Elfrida Ratnawati Ghomamul Karim Hamdani Dwi Prasetyo Hartati, Yuni Ilario da Cruz Imam Hanafi Imam Pamungkas Imam Pamungkas Irwan Aribowo Irwan Noor Irwan Noor Khairul Muluk Khairur Raziqin Kuntonegoro, Hariomurti Tri Kusuma, I Gede Komang Chahya Bayu Anta Laila Asmari Lestari, Santi Endah M. Saleh Soeaidy M.R. Khairul Muluk Martinho Pereira Mochammad Makmur Mr. I Gede Eko Putra Sri Sentanu Muhammad Ma'ruf Mujibur Rahman Khairul Muluk Muslim, Abd. Qadir Novita, Asti Amelia Putra, Endry Putri Alia Sakina Rahadini, Marjam Desma Rahmad Hidayat Raziqin, Khairur Riyanto Riyanto Rofi’ah, Laily Rozikin, Mochammad Sakrawandi Sama’ Iradat Tito Sarwono . Sarwono . Sarwono Sarwono Siti Qomariyah Siti Rochmah Sobriyah Sobriyah Sri Handayani Suryani, Roro Lintang Titisari, Catur Titisari, Catur Tjahjanulin Domai Tjitjik Rahaju Vita Novianti Widiyanto, Suhud Wisnalmawati Wisnalmawati