Digital Transformation In Regional Revenue Management: A Case Study At Bapenda Of East Java Province

Authors

  • Polrendyo Polrendyo Universitas Dr. Soetomo
  • Ika Devy Pramudiana Universitas Dr. Soetomo, Surabaya
  • Eny Haryati Universitas Dr. Soetomo
  • Sri Kamariyah Universitas Dr. Soetomo

DOI:

https://doi.org/10.62383/presidensial.v2i3.1096

Keywords:

administrative efficiency, digital transformation, e-government, regional revenue, transformation technology

Abstract

Digital transformation in the public sector has become a strategic agenda to improve the efficiency, transparency, and quality of government services, including in regional revenue management. This study aims to analyze the implementation of digital transformation in the Regional Revenue Agency (Bapenda: Badan Pendapatan Daerah) of East Java Province, especially in the Gresik Technical Implementation Unit (UPT: Unit Pelaksana Teknis), as well as its impact on administrative efficiency, transparency, and increasing Regional Original Revenue (PAD: Pendapatan Asli Daerah). This study uses a non-empirical qualitative approach with a literature study method, which involves the analysis of secondary data from scientific journals, policy documents, government performance reports, and community digitalization indicators such as the Indonesian Digital Society Index (IMDI: Indeks Masyarakat Digital Indonesia). The results show that digital transformation through e-payment systems and web-based administration has significantly accelerated the service process, improved taxpayer compliance, and reduced revenue leakage. The receipt of PAD through digital channels increased by 60% in one year, while service efficiency increased by reducing administrative process time from three days to one day. The implementation of this digital transformation is also influenced by the readiness of infrastructure, apparatus competence, and community digital literacy, as described in the theoretical framework of the Technology Acceptance Model (TAM), Dynamic Capabilities, and TOE Framework. Despite positive achievements, challenges such as digital skills gaps, resistance to change, and system security issues are still obstacles in optimizing digital transformation. This research makes a theoretical contribution to the development  of e-governance literature  and digital public policy practices at the local level. These findings also provide concrete recommendations for other regions to replicate good practices of digital transformation that have succeeded in improving regional financial performance. Thus, digital transformation is not only a technological instrument, but also a governance strategy that requires synergy between technology, organizations, and society

Downloads

Download data is not yet available.

References

Abu-Alsondos, I. A., Shehadeh, M., Ajouz, M., Alkhwaldi, A. F., Abdeldayem, M., & Aldulaimi, S. H. (2024). The Role of Digital Transformation in Business: Opportunities Challenges and Future Directions. 2024 ASU International Conference in Emerging Technologies for Sustainability and Intelligent Systems, ICETSIS 2024, 361–365. https://doi.org/10.1109/ICETSIS61505.2024.10459639

Andi, D., Wiguna, M., & Yunanti, S. (2024). Peranan Manajemen Sumber Daya Manusia Terhadap Strategic Agility Dan Organizational Agility Dalam Menjawab Tantangan Transformasi Digital Pada PT. Wira Kharisma Properti. Innovative: Journal Of Social Science Research, 4(3), 9883–9899.

Antipina, O., Kireeva, E., Ilyashevich, N., & Odoeva, O. (2022). Digitalization of Regional Economies in the Context of Innovative Development of the Country. In G. A. (Ed.), Lecture Notes in Networks and Systems: Vol. 432 LNNS (pp. 224–235). Springer Science and Business Media Deutschland GmbH. https://doi.org/10.1007/978-3-030-97730-6_20

Bravo Rojas, L. M., Arenas Ñiquin, J. L., Castillo Luque, F. E., & Diaz García, M. F. (2024). Digital transformation strategies in governmental environments. Revista Venezolana de Gerencia, 29(107), 1285–1299. https://doi.org/10.52080/rvgluz.29.107.20

Cahyarini, F. D. (2021). Implementasi digital leadership dalam pengembangan kompetensi digital pada pelayanan publik. Jurnal Studi Komunikasi Dan Media, 25(1), 47–60.

Calderon-Monge, E., & Ribeiro-Soriano, D. (2024). The role of digitalization in business and management: a systematic literature review. Review of Managerial Science, 18(2), 449–491.

David A. Tansik book review editor Louis G. Tornatzky and Mitchell Fleischer. Lexington, M. (1990). The processes of technological innovation. D.C. Heath & Company.

Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/https://doi.org/10.2307/249008

Iswanti, P., & Hendra, H. (2023). Peran Lingkungan Teknologi Terhadap Adaptasi Lingkungan Bisnis Internasional. Jurnal Minfo Polgan, 12(2), 2379–2383.

Jana, B., & Kaushik, T. (2022). Application of technology-organization-environment model in HR analytics adoption. Journal of Information and Optimization Sciences, 43(6), 1387–1395.

Julia, M., & Masyruroh, A. J. (2022). Literature Review Determinasi Struktur Organisasi: Teknologi, Lingkungan Dan Strategi Organisasi. Jurnal Ekonomi Manajemen Sistem Informasi, 3(4), 383–395.

Kristian, I., Nuradhawati, R., & Ristala, H. (2024). Peran E-Government dalam Meningkatkan Transparansi Publik di Indonesia (Studi Kasus Pada Pemerintah Kabupaten Bandung). Jurnal Academia Praja: Jurnal Magister Ilmu Pemerintahan, 7(2), 252–263.

Legris, P., Ingham, J., & Collerette, P. (2003). Why do people use information technology? A critical review of the technology acceptance model. Information & Management, 40(3), 191–204. https://doi.org/https://doi.org/10.1016/S0378-7206(01)00143-4

Limanseto, H. (2021). Penerapan Elektronifikasi Transaksi Pemerintah Daerah Mendukung Perbaikan Pengelolaan Keuangan Pemerintah Daerah. Kementerian Koordinator Bidang Perekonomian Republik Indonesia. https://www.ekon.go.id/publikasi/detail/3513/penerapan-elektronifikasi-transaksi-pemerintah-daerah-mendukung-perbaikan-pengelolaan-keuangan-pemerintah-daerah

Musthofa, M. A., Firdausi, G. Z., Nadhira, A. H., Humairah, S., & Sahri, P. N. (2025). KESALAHAN UMUM DALAM PERUMUSAN MASALAH PENELITIAN PENDIDIKAN DAN CARA MENGHINDARINYA. EDUCATIONAL JOURNAL: General and Specific Research, 5(2), 6851.

Paiithannkar, M., & Alexander, J. (2024). Introduction to Digital Transformation. In Handbook of Artificial Intelligence for Smart City Development: Management Systems and Technology Challenges (pp. 48–59). CRC Press. https://doi.org/10.1201/9781003225317-3

Penyelenggara Jasa Internet Indonesia)APJII (Asosiasi. (2024). Internet Indonesia. Survei Penetrasi Internet Indonesia, 1–90. https://survei.apjii.or.id/survei/group/9

PERPRES No 95. (2018). Peraturan Presiden (Perpres) Nomor 95 Tahun 2018 tentang Sistem Pemerintahan Berbasis Elektronik. Badan Pemeriksa Keuangan (BPK). https://peraturan.bpk.go.id/Details/96913/perpres-no-95-tahun-2018

Prasetyo, R. J., & Andrilla, R. (2025). BALIKPAPAN MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) AND ARTIFICIAL INTELLIGENCE ADOPTION: TOE FRAMEWORK. Jurnal GeoEkonomi, 16(1), 11–20.

Raharja, S. J., Muhyi, H. A., Chan, A., & Purbasari, R. (2022). Pelatihan social media marketing bagi pengurus koperasi-koperasi di kecamatan panyileukan kota bandung. Kumawula: Jurnal Pengabdian Kepada Masyarakat, 5(1), 115–125.

Ruan, J., Zou, L., Liu, R., & Pan, H. (2024). The Impact of Digital Economy Development on Regional Income Gaps: A Perspective on Multidimensional Inequality Decomposition and Threshold Effects. Mathematics, 12(24), 1–27. https://doi.org/10.3390/math12244024

Sudrajat, Y. (2024). Analisis reformasi tata kelola administrasi pemerintahan (studi kasus provinsi Jawa Barat). Ekonomis: Journal of Economics and Business, 8(2), 1954–1965.

Sumargono, S., & Rinaldo, A. P. (2022). Kearifan Lokal Megou Pa’Sebagai Preventif Kehamilan Diluar Nikah Pada Masyarakat Tulang Bawang. Kearifan Lokal Megou Pa’Sebagai Preventif Kehamilan Diluar Nikah Pada Masyarakat Tulang Bawang, 9(1), 61–70.

Supriyanto, B. E. (2025). Digitalisasi Keuangan Daerah, Transformasi Menuju Transparansi dan Efisiensi. Direktorat Jenderal Perbendaharaan Kementerian Keuangan RI. https://djpb.kemenkeu.go.id/kppn/watampone/id/data-publikasi/309-artikel/3882-digitalisasi-keuangan-daerah%2C-transformasi-menuju-transparansi-dan-efisiensi.html

Tang, D. (2021). What is digital transformation? Edpacs, 64(1), 9–13.

Teece, D. J. (2007). Explicating Dynamic Capabilities: The Nature and Microfoundations of (Sustainable) Enterprise Performance. Strategic Management Journal, 28(13), 1319–1350. http://www.jstor.org/stable/20141992

Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic Capabilities and Strategic Management. Strategic Management Journal, 18(7), 509–533. http://www.jstor.org/stable/3088148

Venkatesh, V., & Bala, H. (2008). Technology Acceptance Model 3 and a research agenda on interventions. Decision Sciences, 39(2), 273–315. https://doi.org/https://doi.org/10.1111/j.1540-5915.2008.00192.x

Venkatesh, V., & Davis, F. D. (2000). A theoretical extension of the Technology Acceptance Model: Four longitudinal field studies. Management Science, 46(2), 186–204. https://doi.org/https://doi.org/10.1287/mnsc.46.2.186.11926

Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478. https://doi.org/https://doi.org/10.2307/30036540

Verrill, A. K. L., & Wildan, J. (2024). Perancangan dan Implementasi Sistem Manajemen Persuratan Berbasis Web di Badan Pendapatan Daerah Provinsi Jawa Timur.

Vial, G. (2019). Understanding digital transformation: A review and a research agenda. The Journal of Strategic Information Systems, 28(2), 118–144. https://doi.org/https://doi.org/10.1016/j.jsis.2019.01.003

Westerman, G., Bonnet, D., & McAfee, A. (2014). Leading digital: Turning technology into business transformation. Harvard Business Press.

Downloads

Published

2025-08-20

How to Cite

Polrendyo Polrendyo, Ika Devy Pramudiana, Eny Haryati, & Sri Kamariyah. (2025). Digital Transformation In Regional Revenue Management: A Case Study At Bapenda Of East Java Province. Presidensial: Jurnal Hukum, Administrasi Negara, Dan Kebijakan Publik, 2(3), 164–177. https://doi.org/10.62383/presidensial.v2i3.1096

Similar Articles

1 2 3 4 5 6 7 > >> 

You may also start an advanced similarity search for this article.