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All Journal Jurnal Sains dan Informatika Bulletin of Economic Studies (BEST)
Srihardjanti, Rurien
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Computer Science & IT Economics, Econometrics & Finance Engineering Mathematics

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Sistem Pengambilan Keputusan Penentuan Prioritas Pekerjaan Smart City Menggunakan Metode Analytic Hierarchy Process (AHP), Studi Kasus Kabupaten Kotabaru Farmadi, Andi; Ridwan, Ichsan; Sabur, Baharuddin; Hidayat, Rachmat; Srihardjanti, Rurien
Jurnal Sains dan Informatika Vol. 11 No. 2 (2025): Jurnal Sains dan Informatika
Publisher : Teknik Informatika, Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jsi.v11i2.1870

Abstract

Transformasi digital melalui pengembangan Smart City menjadi salah satu strategi utama dalam meningkatkan efisiensi tata kelola, kualitas pelayanan publik, dan daya saing daerah. Kabupaten Kotabaru telah menyusun Masterplan Smart City dengan berbagai program strategis. Namun, keterbatasan sumber daya menuntut adanya penentuan prioritas pekerjaan yang sistematis. Penelitian ini bertujuan menentukan urutan prioritas pekerjaan berdasarkan metode Analytic Hierarchy Process (AHP). Tiga kriteria utama yang digunakan adalah urgensi, dampak strategis, dan ketergantungan antar kegiatan. Diperoleh Nilai Prioritas AHP yaitu tinggi (AHP > 0.11), sedang (0.09 ≤ AHP ≤ 0.11) dan rendah (AHP < 0.09). Nilai hasil uji consistency ratio (CR) < 0,1 menunjukkan hasil yang dapat diterima dan reliabel. Berdasarkan hasil AHP, pembentukan kelembagaan Smart City menempati prioritas tertinggi, diikuti finalisasi SOP dan e-Gov. Hasil penelitian ini diharapkan dapat dijadikan acuan kuantitatif dalam pengambilan keputusan bagi pemerintah daerah untuk mengoptimalkan alokasi sumber daya dan memastikan inisiatif Smart City dapat dijalankan secara efektif.
The Potential, Structure, and Effectiveness of the Local Tax System in Strengthening Local Own-Source Revenue (PAD) in Kotabaru Regency Hamid, Ismar; Rahman, Mizan Ikhlasul; Srihardjanti, Rurien; Hidayat, Rachmat; Hidayah, Sri; Arqam, Muh.; Baihakki, Fajar; Sabar, Wardihan
Bulletin of Economic Studies (BEST) Vol 5 No 3 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/best.v5i3.64015

Abstract

Local own-source revenue (PAD) represents a core component of regional fiscal capacity and an essential indicator of subnational fiscal sustainability. This study examines the potential, revenue structure, and performance of local taxes in strengthening the local fiscal capacity of Kotabaru Regency. The analysis is based on secondary data on local tax revenues for the 2020–2024 period obtained from the Regional Revenue Agency of Kotabaru Regency. The empirical approach combines an assessment of tax composition and sectoral contributions, an evaluation of revenue target achievement, and trend and medium-term projection analysis using a logarithmic specification. The findings reveal that the local tax revenue structure in Kotabaru Regency is highly concentrated in Street Lighting Tax, Non-Metal and Rock Mineral Tax, and the Land and Building Rights Acquisition Duty (BPHTB), indicating a strong sectoral dependence on energy and extractive activities. While aggregate tax performance appears relatively strong, with average realizations exceeding annual targets, considerable heterogeneity is observed across tax instruments. Service-based and locally embedded taxes exhibit comparatively weak performance, pointing to untapped local tax capacity. The logarithmic trend estimates suggest a deceleration in revenue growth, consistent with diminishing returns in mature tax bases. These results imply that future fiscal strengthening should prioritize potential-based revenue planning, administrative efficiency and compliance enhancement, and diversification of the local tax base to improve regional fiscal resilience.
Co-Authors Andi Farmadi Arqam, Muh. Baihakki, Fajar Hidayah, Sri Ichsan Ridwan Ismar Hamid Mizan Ikhlasul Rahman RACHMAT HIDAYAT Sabur, Baharuddin Wardihan Sabar