Evaluasi Aplikasi PAD Online dalam Mengoptimalkan Pendapatan Asli Daerah di Dinas Kehutanan Provinsi Jawa Timur. (Evaluation of the PAD Online App in Optimizing Local Revenue at the East Java Provincial Forestry Office).

Astuti, Chandra Murti (2026) Evaluasi Aplikasi PAD Online dalam Mengoptimalkan Pendapatan Asli Daerah di Dinas Kehutanan Provinsi Jawa Timur. (Evaluation of the PAD Online App in Optimizing Local Revenue at the East Java Provincial Forestry Office). Masters thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study examines the Evaluation of the PAD Online Application in Optimizing Regional Original Revenue at the Forestry Service of East Java Province. The background for this research is the suboptimal realization of Regional Original Revenue (PAD) in East Java Province, where in 2020 the PAD realization only reached 97.41% of the target due to a management system that was still manual and conventional. This study aims to describe and analyze the Evaluation of the PAD Online Application in Optimizing Regional Original Revenue at the Forestry Service of East Java Province. This study employs a qualitative inductive descriptive methodology, gathering data via observation, interviews, and documentation. This study uses the policy evaluation theory according to Wirawan (2016) with four indicators: Utility, Feasibility, Propriety, and Accuracy. The Utility indicator exhibits a very good category, evidenced by a consistent increase in PAD realization following the use of the PAD Online Application, successfully transforming PAD management from a manual system to a digital one that is efficient, effective, accountable, and transparent; the Feasibility indicator demonstrates a feasible category, supported by adequate infrastructure and facilities, a user-friendly application, and excellent human resource capability; the Propriety indicator demonstrates a compliant category, evidenced by the fact that the implementation of the PAD Online Application is fully aligned with East Java Governor Regulation Number 42 of 2024 on the Regional Financial Administration System and Procedures, integrated with the Ministry of Home Affairs' Regional Government Information System (SIPD), in accordance with PAD management needs, and fully consistent with the duties and responsibilities of the Assistant Receiving Treasurer (BPnP); the Accuracy indicator demonstrates a highly accurate category, evidenced by its strong support for the regional financial management process, its ability to generate accurate PAD data and reports in real-time, and its effectiveness in minimizing PAD management errors.

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