Designing an Integrated Waste Levy Payment System to Increase Local Own-Source Revenue
DOI:
https://doi.org/10.31000/bvaj.v9i2.15179Kata Kunci:
retribusi sampah, perancangan sistem, pendapatan asli daerahAbstrak
Revenue from waste levy by the Malang Regency Government has not been optimally achieved because the financial management process related to waste levy is currently still carried out manually. This study aims to design an integrated waste levy payment system to increase Local Own Source Revenue. This study uses a qualitative descriptive approach with system engineering, focusing on the design of the waste collection fee payment system. Data collection was carried out through observation, interviews, and documentation at the Dinas Lingkungan Hidup, Malang Regency Government. The research stages were carried out with the System Development Life Cycle, namely planning system, system analysis, system design, and system design validation. The research results indicate that the design of a waste levy payment system consists of procedures for collecting mandatory retribution data, setting tariffs, collecting and paying, and recording revenue from waste levy. This research resulted in the implementation of a digital-based regional waste levy payment system integration concept that specifically focuses on the waste management sector, a situation that has not previously been developed in Malang Regency. The waste levy payment system model can be adopted by local governments to optimize local revenue and improve the accuracy of financial reporting.
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