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All Journal Jurnal Iso Journal of Economics and Tourism
Nggilu , Rukiah
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Optimization of Tax Collection Supervision in Increasing Local Original Revenue (PAD) by Gorontalo City Finance Agency Yasin, Arlin Nandita; Nggilu , Rukiah; Kadir , Jusrin
Jurnal ISO: Jurnal Ilmu Sosial, Politik dan Humaniora Vol. 4 No. 1 (2024): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/iso.v4i1.1759

Abstract

This study aims to determine the Optimization of Tax Collection Supervision in Increasing Regional Original Revenue (PAD) by the Gorontalo City Finance Agency. This research method uses descriptive qualitative research. The data collection techniques used are observation, interview, and documentation techniques. In accordance with the type of research used is qualitative analysis techniques. research results in the form of interviews conducted with research informants about Optimizing Supervision of Restaurant Tax Collection in Increasing Regional Original Revenue (PAD) by the Gorontalo City Finance Agency. The sub-focus used are: implementation standards, level of supervision, responsibility. From the statements or results of research with several informants above and from the observations of researchers, it shows that the standard implementation of restaurant tax collection by the Finance Agency has not been implemented optimally. Based on several statements or results of interviews with informants and from observations of researchers, it shows that the level of supervision carried out by the finance agency is still not optimal. From the results of interviews with several informants above, and from the observations of researchers, it shows that the responsibility of taxpayers is still a little less and has not reached a perfect number and the responsibility of the Finance Agency is also still not optimally carried out, this happens because there are still many taxpayers who do not understand the tools or sites they use in making transactions. This is one of the reasons why restaurant tax collection has not been optimized in increasing local revenue (PAD) in Gorontalo City.
Efektivitas Penggunaan Aplikasi Kasda Online Dalam Pelayanan Non Tunai Pada PT Bank Sulutgo Wilayah Provinsi Gorontalo Stevani Priatno, Ilvana; Gobel, Lisda Van; Nggilu , Rukiah
Benefits : Jurnal Ekonomi dan Pariwisata Internasional Vol 2 No 2 (2025): Inovasi dan Pengembangan Strategis: Meningkatkan Ekosistem Kewirausahaan dan Pemb
Publisher : Yayasan Penelitian dan Pengabdian Masyarakat Sisi indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/benefits-jeti.v2i2.477

Abstract

This study aims to analyze the effectiveness of the Kasda Online application in supporting non-cash services for regional financial management within the operational area of PT Bank SulutGo in Gorontalo Province. The research is grounded in national policies on the electronification of regional government transactions, which demand efficiency, transparency, and accountability in public financial governance. Using a descriptive qualitative approach, data were collected through in-depth interviews, direct observation, and documentation, and analyzed with the Miles and Huberman interactive model consisting of data reduction, data display, and conclusion drawing with triangulation. The results show that the application has a positive impact on accelerating transaction processes, improving time and cost efficiency, and enhancing budget disbursement transparency. However, several obstacles were identified, including technical disruptions, limited internet access, and low digital literacy in certain regencies. Users’ perceptions of the application are generally positive, though there remains a need for technical training and improvements to the system’s interface. The study concludes that Approximately 70–80% of users perceive Kasda Online as effective in supporting non-cash services, while around 20–30% still experience barriers related to infrastructure and technical skills.
Co-Authors Gobel, Lisda Van Kadir , Jusrin Stevani Priatno, Ilvana Yasin, Arlin Nandita