The Impact of Parking Digitalization Readiness on the Optimization of Local Own-Source Revenue Through Public Accountability in the Bojongmeron Area, Cianjur Regency

Fitriyah; V. Rudy Handoko; Bambang Kusbandrijo

doi:10.59890/ijaamr.v4i7.247

Authors

Fitriyah Universitas 17 Agustus 1945 Surabaya
V. Rudy Handoko Universitas 17 Agustus 1945 Surabaya
Bambang Kusbandrijo Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.59890/ijaamr.v4i7.247

Keywords:

Liquidity, Profitability, Capital Structure, Working Capital Management, Operational Efficiency, Operational Performance

Abstract

This study aims to analyze the effect of parking digitalization readiness on the optimization of Local Own-Source Revenue (PAD) with public accountability acting as an intervening variable in the Bojongmeron Area, Cianjur Regency. An explanatory quantitative method was employed utilizing the Partial Least Square - Structural Equation Modeling (PLS-SEM) approach via SmartPLS 4.0 software. The research sample consisted of 160 respondents, comprising parking service users and parking attendants, determined through purposive sampling. The findings demonstrate that parking digitalization readiness exerts a positive and significant direct effect on public accountability (P-value 0.000) and on PAD optimization (P-value 0.000). Furthermore, public accountability positively and significantly affects PAD optimization (P-value 0.014). The analysis also confirms that public accountability partially mediates the relationship between parking digitalization readiness and PAD optimization with a significance level of 0.016. The principal conclusion of this study posits that implementing digital technology in the regional retribution sector will not automatically optimize revenue without adequate behavioral readiness from users and administrators, which is fundamental for establishing public service accountability

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