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All Journal The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi
Syermi S. E. Mintalangi
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Management control system and employee and institutional performance in the digital transition: A levers-of-control case study of BAPENDA Manado City Emily Grasia Putri Mongdong; Natalia Y. T. Gerungai; Syermi S. E. Mintalangi
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.493

Abstract

Digital transformation in the public sector encourages government organizations to strengthen their Management Control System (MCS) in order to support improvements in employee and institutional performance. This study aims to analyze the implementation of the MCS at the Regional Revenue Agency (BAPENDA) of Manado City, its role in improving employee performance, and its impact on institutional performance, analyzed through Simons' (2000) Levers of Control framework. This research uses a qualitative approach with a case study method. Data were collected through interviews, observation, and documentation involving four informants, and analyzed using the interactive model of Miles and Huberman. The results show that the MCS is implemented through performance-target setting, task distribution, monitoring and evaluation, a reward-and-punishment mechanism, and the use of digital systems such as SILADEN, AARS, and SMARTGOV. The implementation of the MCS is associated with improvements in employee discipline, responsibility, productivity, motivation, and accountability. In addition, the implementation of the MCS coincided with a rise in Regional Original Revenue (PAD) achievement, from Rp202.83 billion in 2020 to Rp408.40 billion in 2024, as well as with improvements in service quality, transparency, and institutional supervision; because the study uses a single qualitative case design without a comparison baseline, this association should be read as suggestive rather than as proof that the MCS alone caused the PAD increase, given concurrent post-pandemic economic recovery and national tax-digitalization mandates over the same period. Although challenges remain in technology adaptation and in data management, particularly data-reconciliation processes across systems that are not yet fully real-time, overall, the MCS has supported improvements in both employee and institutional performance.
Analisis penerapan pajak atas penggunaan dana desa di Desa Pakuure Raya Kecamatan Tenga Kabupaten Minahasa Selatan tahun 2025 Gloria Evana Rumuat; Anneke Wangkar; Syermi S. E. Mintalangi
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.507

Abstract

This study aims to analyze the application of taxes on the utilization of Village Funds in Pakuure Raya Village, Tenga District, South Minahasa Regency in 2025. The focus encompasses tax withholding and collection, remittance, and reporting on the use of Village Funds. The study employs a qualitative method with a descriptive approach, with data collected through interviews and documentation across six villages: Pakuure A, Pakuure B, Pakuure C, Pakuure D, Pakuure E, and Pakuure F. The results indicate that tax withholding and collection have been carried out with the aid of the Village Financial System (Siskeudes) application and generally comply with the applicable tax regulations, although some village treasurers still have limited ability to operate the application. However, the remittance of Income Tax (PPh) Article 22, PPh Article 23, and Value Added Tax (VAT) does not fully comply, as delays and some unremitted taxes were found. Tax reporting has likewise not fully complied, as delays still occur and part of the reporting is done collectively at year-end. Thus, the application of taxes on Village Fund utilization is compliant in withholding and collection, but not yet optimal in remittance and reporting, so enhancing village treasurers' competence and implementing more effective oversight are required.
Analisis efektivitas dan kontribusi penerimaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) terhadap Pendapatan Asli Daerah di Kabupaten Bolaang Mongondow Timur tahun 2020–2024 Meidya Tandirerung; Harijanto Sabijono; Syermi S. E. Mintalangi
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.508

Abstract

This study analyzes the effectiveness and contribution of the Rural and Urban Land and Building Tax (PBB-P2) to Regional Tax revenue in East Bolaang Mongondow Regency during 2020–2024, following the transfer of PBB-P2 management authority to district/city governments under Law No. 1 of 2022. Framed within fiscal decentralization theory and the tax effort concept, the study addresses two questions: how effective PBB-P2 collection has been, and how its contribution to Regional Tax revenue has evolved and why. A quantitative descriptive method was applied to five years of secondary fiscal data from the Regional Financial and Revenue Management Agency (BPKPD), supplemented by informant interviews, with effectiveness and contribution ratios evaluated against Ministry of Home Affairs criteria. The findings show that PBB-P2 effectiveness was consistently high, ranging from 99.02% to 103.40% (effective to highly effective), while its contribution to total Regional Tax revenue fluctuated between 19.63% and 46.28%. This fluctuation was driven not by a decline in nominal PBB-P2 realization, which remained stable and growing, but by revenue spikes in the Land and Building Acquisition Duty (BPHTB), which enlarges the denominator against which contribution is measured. Extending prior single-region PBB-P2 studies, including the authors' own earlier study in Sario, Manado, this study demonstrates that a contribution ratio can mask a stable or growing tax base when the denominator itself is volatile, underscoring that PBB-P2 remains a reliable and resilient fiscal base. Local authorities are accordingly advised to optimize tax object databases, expand digital payment infrastructure, and establish realistic target-setting mechanisms to sustain local revenue.
Co-Authors Anneke Wangkar Emily Grasia Putri Mongdong Gloria Evana Rumuat Harijanto Sabijono Meidya Tandirerung Natalia Y. T. Gerungai