Fandy Rangkuty, Muhammad Hafif
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Journal : JURNAL MANAJEMEN AKUNTANSI (JUMSI)

Analisis Kontribusi Parkir Elektronik (E-Parkir) Dalam Meningkatkan Pendapatan Asli Daerah Kota Medan Dengan Pendekatan Triple Helix Fandy Rangkuty, Muhammad Hafif; Nawawi, Zuhrinal M.; Nasution, Juliana
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3935

Abstract

Parking tax is one of the regional revenues that contributes to increasing local revenue (PAD), so it is hoped that the parking tax can be used as an alternative to government funding to support increasing regional potential. The purpose of this study was to find out how the parking tax collection system at the Medan City Regional Tax and Retribution Management Agency, and the level of realization of parking tax collection on Regional Revenue at the Medan City Regional Tax and Retribution Management Agency, also to find out the obstacles and efforts made by the Management Agency Medan City Regional Taxes and Levies to optimize Parking tax revenue. The research method used in the preparation of this final assignment is a qualitative descriptive method. The type of data used in this research is quantitative data, namely research obtained directly from the company, including parking retribution receipts and parking tax data. This research tries to apply the e-parking policy communication carried out by the Medan City Government using the triple helix model. From this model approach, e-parking is seen from several important elements involved in the policy. Starting from the Medan City Government represented by the Medan City Transportation Service and PT Logika Garis Elektronik (LGE) as the e-parking manager, and academics as the wider community who are e-parking users and provide academic views. As well as business people as entrepreneurs who are around the road that implement e-parking. By using a qualitative-descriptive method, this study shows that this e-parking program comes with various pros and cons and looks at how two official institutions, in this case the City Government and PT LGE, carry out the process of communicating policies to the public, especially to parking attendants and public.
Analisis Tingkat Kepuasan Masyarakat Terhadap Kebijakan Tarif Tol Medan Tebing Tinggi Fandy Rangkuty, Muhammad Hafif; Tarigan, Azhari Akmal
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2604

Abstract

This study was conducted to evaluate the level of satisfaction of toll road users with regard to the tariffs set by the Government regarding the determination of the Medan - Tebing Tinggi Toll Road to the total volume of vehicles that pass. The research uses quantitative methods by applying survey techniques by distributing questionnaires. Sampling using purposive sampling technique with a sample of 150 respondents. Respondents' perceptions were measured using a Likert scale of 1-4. The Community Satisfaction Index (IKM) is calculated based on the PAN Ministerial Regulation Number 14 of 2017 concerning Guidelines for Compiling a Community Satisfaction Survey. The calculation results show that the IKM regarding the Medan-Tebing Tinggi toll tariff policy is 71.00 (included in the category B or Good value). This is because the service element that is considered good is Cost/Tariff compared to other service elements that get the highest interval value, namely 3.5 (Satisfied). So that the costs incurred to take the Medan-Tebing Tinggi toll road are considered affordable and still comparable to the distance traveled by the toll road. The recommendation in this study is that the government should further improve the quality of the roads, coupled with the number of uneven road connections.