The Banyuwangi Regency Government is expected to improve its performance by providing adequate and efficient services to the community. Utilization of Internet-based information technology has created a new government bureaucracy system. This system promotes transparent and accountable interactions between the government and the community so the bureaucratic system can be minimized. With this process, the government is more comfortable in obtaining local income from taxes.
In this regard, research needs to be done to create a support system called SISMIOP in improving interaction between BAPENDA and all areas in Banyuwangi. This study aims to design a support system to increase interaction between BAPENDA and the villages.
The research method used is survey research, exploration, and actions that will be carried out in Banyuwangi Regency using triangulation.
In the first stage, taking a full month in the process, the researchers conducted a survey to find, reveal, and parse the performance problems of Object Information Management System (SISMIOP) between BAPENDA and the villages. Data collection used three (3) stages, observation, interviews, and Focus Group Discussion (FGD). At the stage of analysis, researchers used the NVIVO 11 software as an analytical tool to support the triangulation process.
Based on the results of the analysis, it shows that the realization of PBB revenue for all villages in Banyuwangi Regency involves four (4) parties, the Bank, BAPENDA, District and Village. These four entities are interrelated and each plays an important role. The business process starts with the bank. Bank is a party that accepts payment transactions made by taxpayers, either personally or collected through the village. The bank always records every payment transaction. Data from these records goes to the system database used by BAPENDA.
BAPENDA checks the data obtained from the Bank. It is carried out to check the balance of payment by the Bank with UN records kept by BAPENDA. The result of checking is that the data is the same or not the same. If the data is the same, it will be directly submitted to OCVPSS as a report that will be accessible for the District and Village. If the data are not the same, there will be coordinated acceptance between BAPENDA and the Bank. The bank will make adjustments and the improvement results will automatically update the BAPENDA database. Data will be checked by BAPENDA until the record is correct. Data on receipt of PBB payments can be accessed at any time by the Regency and Villages. Report data will be used by regency and villages according to their respective interests.
The reporting system offered is in the form of a website, intended for all villages and sub-district officials in Banyuwangi. Analysis on hardware requirements has been met by either BAPENDA or the Village and subdistrict which will be users on the revenue reporting realization website. Hopefully from this system, the reports on UN revenue realization in all villages in Banyuwangi Regency will be more accurate and create more effective and efficient performance.
Author: A A Gde Satia Utama
Department of Accounting, Faculty of Economics and Business, Universitas Airlangga
Information related to the research available at: https://www.ijicc.net/index.php/ijicc-editions/2019/127-vol-9-iss-5
