Parking Levy Policy Innovation in Malang City: From Cash-Based Collection to Virtual Accounts
DOI:
https://doi.org/10.26905/j-tragos.v4i2.17316Keywords:
digital governance, local revenue governance, parking levy, policy innovation, virtual accountAbstract
Parking levy management is an important component of local revenue governance because it contributes to locally generated revenue. However, conventional cash-based collection systems continue to face governance challenges, including revenue leakage, delayed reporting, and limited monitoring capacity. This study analyzes the implementation of a parking levy policy innovation through a Virtual Account payment system integrated with the Regional General Treasury Account (RKUD) in Malang City and identifies the factors supporting and constraining its implementation. A descriptive qualitative approach was employed using observation, in-depth interviews, and document analysis. The participants consisted of the Head of the Transportation Agency, the Head of the Parking Management Division, field supervisors, official parking attendants, and parking service users selected through purposive sampling. The analysis draws on the perspectives of policy innovation and digital governance to explain how digital payment transformation strengthens accountability and local revenue governance. The findings indicate that the Virtual Account system transaction traceability, strengthened monitoring mechanisms, enhanced administrative order, and reduced opportunities for revenue leakage. Nevertheless, several challenges remain, including limited performance evaluation, continued reliance on manual field supervision, and uneven compliance among parking attendants. The findings demonstrate that the digitalization of parking levy collection strengthens local revenue governance, although improvements in evaluation and supervisory mechanisms remain necessary.
Downloads
References
Budi, A. S., Dinata, C., Putra, I. M. A. W. W., & Peña, R. F. D. La. (2026). Global Currents of Public Management Reform: OECD Trends and Their Adaptation in Indonesian Governance. Journal of Transformative Governance and Social Justice, 4(1), 124–140. https://doi.org/10.26905/j-tragos.v4i1.16731
Creswell, J. W. (2013). Research Design Pendekatan Kualitatif, Kuantitatif, dan Mixed (Edisi Keti). Yogyakarta: Pustaka Pelajar.
Denzin, N. K., & Lincoln, Y. S. (Editors). (2018). The Sage Handbook of Qualitative Research (5th Eds.). Sage Publications.
Dunleavy, P., Margetts, H., Bastow, S., & Tinkler, J. (2006). New Public Management Is Dead-Long Live Digital-Era Governance. Journal of Public Administration Research and Theory, 16(3), 467–494. https://doi.org/https://doi.org/10.1093/jopart/mui057
Emzir. (2018). Metode Penelitian Kualitatif: Analisis Data (Cetakan ke). Depok: PT Raja Grafindo Persada.
Hartley, J. (2005). Innovation in Governance and Public Services: Past and Present. Public Money & Management, 25(1), 27–34. https://doi.org/10.1111/j.1467-9302.2005.00447.x
Kannapadang, D., Munawaroh, S., & Purwanto, S. A. (2025). Optimizing E-Government for Enhanced Transparency and Accountability in Local Governance. Jurnal Ilmiah Manajemen Kesatuan, 13(5), 4203–4212. https://doi.org/10.37641/jimkes.v13i5.3962
Matthew B. Miles, Huberman, A. M., & Saldaña, J. (2014). Qualitative Data Analysis: a Methods Sourcebook (Third edit). SAGE Publications, USA.
Mergel, I., Edelmann, N., & Haug, N. (2019). Defining digital transformation: Results from expert interviews. Government Information Quarterly, 36(4), 101385. https://doi.org/10.1016/j.giq.2019.06.002
Mulgan, G., & Albury, D. (2003). Innovation in the Public Sector. Innovation Policy Challenges for the 21st Century, (October), 1–40. https://doi.org/10.4324/9780203084243-11
Ramdhan, M. R., Ismail, I., & Pananrangi, A. R. (2024). Implementasi Kebijakan Penyelenggaraan Retribusi Parkir dalam Perspektif Good Governance di Kabupaten Sinjai. Iapa Proceedings Conference, 2(2), 47–53. https://doi.org/10.35965/pja.v2i2.5149
Sugiyono. (2023). Metode Penelitian: Kuantitatif, Kualitatif dan R & D. (Cetakan Ke 5). Bandung: Alfabeta.
Sumantri, I. (2022). Digital Transformation in Public Policy during the New Order at the Regional Revenue and Management Agency of Sumedang Regency. Influence: International Journal of Science Review, 4(2), 347–355. https://doi.org/10.54783/influencejournal.v4i2.142
Wahyudin, C., Munjin, R. A., & Zidane, M. R. D. (2025). Analysis of Digital Governance Implementation in Land and Building Tax Management. Kolaborasi : Jurnal Administrasi Publik, 11(3), 220–233.
Widaty, F., Reza Adiyanto, M., & Satya Angraeni, M. (2024). Strategi Peningkatan Pendapatan Asli Daerah (PAD) Melalui Retribusi Parkir Kabupaten Pamekasan. Maro: Jurnal Ekonomi Syariah Dan Bisnis, 7(2), 177–195. https://doi.org/10.31949/maro.v7i2.9443
Winarsih, T., Setyawan, D., & Setiamandani, E. D. (2017). Analisis Implementasi Peraturan Daerah Nomor 10 Tahun 2010 Tentang Retribusi Pelayanan Parkir di Tepi Jalan Umum Dalam Menunjang Pendapatan Asli Daerah (Studi Pada Dinas Perhubungan Kota Batu). Jurnal Ilmiah Ilmu Sosial Dan Ilmu Politik, 7(1), 88–94.
Yin, R. K. (2017). Case Study Research and Applications: Design and Methods (6th eds.). Sage Publications.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Journal of Transformative Governance and Social Justice
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish in this journal agree to the following terms:
(1) Copyright of the published articles will be transferred to the journal as the publisher of the manuscripts. Therefore, the author confirms that the copyright has been managed by the journal.
(2) Publisher of the Journal of Transformative Governance and Social Justice (J-TRAGOS) is the University of Merdeka Malang.
(3) The copyright follows Creative Commons Attribution “ShareAlike License (CC BY SA): This license allows to Share” copy and redistribute the material in any medium or format, Adapt” remix, transform, and build upon the material, for any purpose, even commercially.
