Journal of Governance, Taxation, and Auditing
Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre

The Influence of Supervision, Management Information Systems and Service Quality Towards Performance with Employee Competence as Moderation in the Regional Revenue Agency of Karimun District

ACHMAD, Andi (Unknown)
NGALIMAN, Ngaliman (Unknown)
INDRAWAN, Mohamad Gita (Unknown)



Article Info

Publish Date
12 Dec 2025

Abstract

The performance achievement of Bapenda Karimun employees is not optimal, indicated by the performance targets on indicators to increase the value of Government Agency Performance Accountability and the growth of Regional Original Income in 2022 and 2024 cannot be achieved according to the target, due to employee competency issues, suboptimal supervision, limitations of the management information system and the quality of public services not being achieved according to the target. This mixed-method research aims to examine the influence of Supervision, Management Information System and Service Quality on Performance with Employee Competence as a Moderator in the Regional Revenue Agency of Karimun Regency. It was concluded that supervision and competence had a significant positive effect on employee performance, but management information systems and service quality had a negative but insignificant effect. Then supervision, management information system and service quality had a significant positive effect on competence. Furthermore, supervision and service quality in competency moderation had a significant negative effect on employee performance. At the same time, the management information system in competency moderation had a positive but insignificant effect. It is recommended to the leadership elements in the Regional Revenue Agency of Karimun Regency, among others, to prioritize improving the condition of infrastructure facilities and management information system resources in order to maximize public understanding of the function and benefits of land and building taxes. 

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Journal Info

Abbrev

JoGTA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal ...