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Tumbel, Goinpeace Handerson
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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OPTIMIZATION OF LOCAL ORIGINAL INCOME AT THE BITUNG CITY REGIONAL REVENUE AGENCY Satrio Farli Tangkudung; Fitri H. Mamonto; Goinpeace H. Tumbel
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

This study aims to describe and analyze the intensification process and evaluate the monitoring mechanisms implemented by the Bitung City Government in optimizing Regional Original Revenue (PAD). The background to this research is the phenomenon of fluctuations in PAD realization, where the Regional Tax sector showed significant growth while the Regional Retribution sector experienced a drastic decline between 2015 and 2025. Furthermore, the regional financial condition facing a debt burden demands stronger fiscal independence The research method used was a qualitative approach with a post-positivistic paradigm. Data were collected through in-depth interviews with key informants from the Regional Revenue Agency (Bapenda) and the Transportation Agency (Dishub), supplemented by field observations and documentation studies. The research focused on the intensification and oversight of parking fees as a potential target. The results of the study indicate that: (1) The parking levy intensification process is not yet optimal due to the collection system which is still manual (tickets), network constraints on digital tools, and inter-agency coordination (Bapenda and Transportation Agency) which is only carried out once a year; (2) The competence of officers in the field is still limited due to the lack of formal technical training; (3) The monitoring mechanism has not been automatically integrated and still relies on the annual audit stage. This study concludes that digitalization of the collection system and increasing the frequency of data reconciliation are crucial to reduce budget leakage and achieve the expected PAD targets.
Co-Authors ABDUL RAHMAN DILAPANGA Alfian Chrisye Alou Andre Spencer Deeng Arllen Tatty Hansang BAGO, SYUKURMAN DEARJOY Balirangeng, Maryeke Brain Fransisco Supit Buli, Buli Cyndi Milka Jackline Tampenawas Cyndi Milka Jackline Tampenawas Dacroun Larson Wongkar Demsi Y. Lempas Derek, Blandina Astrilyen Devie S R Siwij Diamanti, Minggus T Dondokambey, Richard J. H. Elvis M. C. Lumingkewas Emor, Christ Kevin Evi Elvira Masengi Fitri Herawati Mamonto Gisella Ruauw Gregorio Luntas Hamdan Tahir Hamonsina, Jerry K Indah Maissy Wowor Iren Palamia Iren Palamia Jacop, Frilly Jeane E Langkai Jeane Mantiri Jetty Erna Hilda Mokat Kessek, Nonhi Lucky Koloay, Roby Albert Kondoy, Eric Lamia, Ketty Langkay, Anggun Switly Laurens Bulo Margareth Riisyie Inof Rantung Mokoginta, Ari P. Mokoginta, Recky Monika Kawahe Monika Kawahe, Monika Palit, Nathalia Pulukadang, Raisha A.M. Ratni Podomi Recky H.E. Sendouw Reka Bahmid Ressy Mewengkang Rotty, Viktory Nicodemus Joufree Ruauw, Gisella Rumintjap, Rony Adri Sampelan, Adelaide Charlotte Sampoerna, Moch Basuh Dewa Putra Satrio Farli Tangkudung Sisca B. Kairupan Stefanus Ambow Sumendap, Jeanne A. Tangkere, Stenly Imanuel Tarore, Steven Vleike Thelma Wawointana Theno, Ignatius Rudy Widyawanti, Nita Wilson Bogar