PENGARUH ELEKTRONIFIKASI TRANSAKSI DAN TRANSPARANSI TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI TENGAH (Studi Pada Perangkat Daerah TP2DD)

Abstract

The purpose of this study is to examine and analyze the effect of transaction electronification on the Local Own-source Revenue (PAD) of Central Sulawesi Province, to examine and analyze the effect of transparency on the Local Own-source Revenue (PAD) of Central Sulawesi Province, as well as to analyze the simultaneous effect of transaction electronification and transparency on the Local Own-source Revenue (PAD) of Central Sulawesi Province. The type of research used is quantitative research. The data analysis methods employed include descriptive statistics, validity test, reliability test, classical assumption tests, and multiple linear regression analysis processed using the Statistical Package for the Social Sciences (SPSS) version 25. Hypothesis testing was conducted using the t-test (partial) and F-test (simultaneous). Data were collected through the distribution of questionnaires to respondents. The number of respondents in this study was 82, originating from regional apparatus in Central Sulawesi Province. The research results show that partially, transaction electronification has a positive and significant effect on the increase of Local Own-Source Revenue (PAD) of Central Sulawesi Province, and transparency also has a positive and significant effect on the increase of Local Own-Source Revenue (PAD) of Central Sulawesi Province. Simultaneously, transaction electronification and transparency have a positive and significant effect on the increase of Local Own-Source Revenue (PAD) of Central Sulawesi Province. This indicates that the implementation of a cashless transaction system supported by transparency in regional financial management can enhance effectiveness, efficiency, and the optimization of regional revenue.

Keywords: Transaction Electronification, Transparency, Local Own Source Revenue, Local Government.