Transformasi Digital Pengelolaan Pendapatan Asli Daerah melalui Implementasi Elektronifikasi Transaksi Pemerintah Daerah (ETPD): Studi Kasus Provinsi Sulawesi Tenggara
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Penelitian ini bertujuan menganalisis implementasi ETPD dalam transformasi digital pengelolaan PAD di Provinsi Sulawesi Tenggara dengan menggunakan Technology–Organization–Environment (TOE) Framework yang dikembangkan oleh Tornatzky dan Fleischer (1990). Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan studi dokumentasi yang melibatkan Badan Pendapatan Daerah Provinsi Sulawesi Tenggara, Bank Indonesia Perwakilan Sulawesi Tenggara, Bank Sultra, serta berbagai dokumen implementasi Tim Percepatan dan Perluasan Digitalisasi Daerah (TP2DD). Analisis data dilakukan menggunakan model interaktif Miles, Huberman, dan Saldaña yang meliputi kondensasi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa implementasi ETPD merupakan proses transformasi digital yang dipengaruhi oleh interaksi faktor teknologi, organisasi, dan lingkungan. Dari dimensi technology, integrasi sistem informasi dan kanal pembayaran digital meningkatkan efisiensi administrasi, akurasi data, serta ketersediaan informasi penerimaan daerah secara real-time. Dari dimensi organization, keberhasilan implementasi didukung oleh komitmen pimpinan, penguatan kapasitas kelembagaan, serta koordinasi lintas organisasi melalui TP2DD. Sementara itu, dari dimensi environment, dukungan regulasi nasional, kolaborasi dengan Bank Indonesia dan Bank Sultra, serta sinergi antarpemangku kepentingan mempercepat adopsi ETPD di tingkat daerah. Implementasi ETPD tidak hanya mengubah mekanisme transaksi pembayaran, tetapi juga mentransformasi proses bisnis, pengambilan keputusan berbasis data, dan mekanisme pengawasan dalam pengelolaan PAD. Penelitian ini menunjukkan bahwa TOE Framework relevan dalam menjelaskan keberhasilan transformasi digital di sektor publik, khususnya pada implementasi ETPD sebagai instrumen penguatan tata kelola pengelolaan Pendapatan Asli Daerah.
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Copyright (c) 2026 Fifian Adeningsih Mus , Muhadam Labolo , Alma Arif , Laode Buzyali Fajman Sanbigs
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