Effectiveness of Using E-Wallet as an Alternative to Payment of Parking Fees in Mataram City

Public service levies are one of the largest contributors to PAD through Parking Levy. However, the lack of optimal handling has resulted in regional levies still being the lowest figure in the row of types of Regional Original Income. The Mataram City Government has made a breakthrough with regulations using E-Wallet as a means of paying parking fees. This research seeks to see whether the use of E-Wallet is effective for paying parking fees. Using quantitative methods, data collected through the Financial Report of the Mataram City Transportation Department for 2021 to 2023 is continuously processed using effectiveness ratios. The results show that the use of E-Wallet as a means of paying parking fees based on revenue targets and revenue realization for 3 (three) years from 2021 to 2023 at the Mataram City Transportation Service using an effectiveness ratio gets an average result of 43.45%, which is included in the category ineffective. However, using E-Wallet to pay parking fees is very easy and fast, there is no change and receiving money directly makes transactions safer and also improves parking collection services in Mataram City, minimizing the occurrence of illegal collections carried out by irresponsible individuals. responsibility, and provide satisfaction and transparency of payments in accordance with government regulations to parking service users.


INTRODUCTION
Original Regional Income (PAD) is a financial pillar for the region, originating from various sources such as regional taxes, regional levies, BUMD profits, and other legitimate income.PAD is important in supporting regional autonomy, therefore, regional governments need to maximize local revenue potential to avoid financing problems.The following data is taken from 2020 to 2023 related to Original Regional Income in Mataram City; The increase has occurred over the last 4 years, coming out of the economic zone which was weakened by COVID-19 in 2020, the Mataram City Government was able to increase the potential for local original income.This can be seen from the numbers which are increasing every year, but this cannot be separated from the various policies that have been made, as steps to increase Regional Original Income.
One of the components of Original Regional Income (PAD) in the Regional Revenue and Expenditure Budget (APBD) is the Regional Levy.According to PP Number 66 of 2001, Regional Levies are payments to regional governments for certain services or permits that are specifically provided for the benefit of individuals or entities.One type of regional levy is the General Services Levy, which is for the public interest and benefit and can be enjoyed by individuals or entities.Public service levies, especially parking levies, are the largest contributor to PAD, however, less than optimal handling causes regional levies to remain at a low level among other types of PAD.
In Mataram City, parking lot management by the local government is strategic, especially with the increasing growth of vehicles.This potential is a breath of fresh air to increase Regional Original Income (PAD) through parking fees.As the capital of NTB Province, Mataram City acts as a center for trade, government, education, and tourism.The presence of various businesses, shopping centers, industries, and tourism objects emphasizes the importance of parking lot management to support regional growth.To strengthen the regional revenue structure, the Mataram City Transportation Service must improve data collection on subjects and objects as well as overall public services.
The Mataram City Transportation Department conducted a non-cash trial using an e-wallet for paying parking fees in 2020.This trial had a positive impact so that in 2021 parking fee payments were switched to non-cash using e-wallet.The use of e-wallets as a payment method for parking fees in the City of Mataram is regulated in Regional Regulation No. 42 of 2022.This regulation was established to overcome the low regional revenue from parking fees as well as the practice of illegal fees carried out by unscrupulous parking officers.Apart from that, the use of e-wallets also aims to reduce the risk of fraud, such as levy leaks and calculation errors when returning cash, as well as increasing security in collecting payments.With the adoption of non-cash payments, Regional Original Income (PAD), especially from parking fees, is expected to increase, so that it will make a greater contribution to development in the City of Mataram.E-wallet is a digital payment application that is connected to a server and can be used instantly on devices such as iOS and Android smartphones.The ease of transactions offered by e-wallets, without the need to carry cash, is in line with technological developments and society's current transaction needs.
A total of 734 parking points in Mataram City can now pay parking fees non-cash using an e-wallet.The implementation of a non-cash system for parking fees aims to ensure that every payment is recorded and reported, thereby minimizing leakage.Cashless technology is already widely used, however, the parking sector is still not widely known by the public and there is no direction given by parking officers.
The results of research from (Tusta Citta Ihtisan Tri Prasidya, 2023), the main issues currently faced by the management of the City of Mataram are (a) poor performance of parking services as indicated by the community satisfaction index value in 2017 and 2018, and (b) low-performance management of taxes and parking fees as indicated by the low contribution to regional income, and low tax/levy effort on the economic growth of Mataram City.
The results of research from (Algadri et al., 2023), Analysis of the Effectiveness of Parking Taxes in Mataram City 2017-2021 show effectiveness in achieving the targets that have been set.However, the effectiveness of parking fees in Mataram City for 2017-2021 did not reach the set target, and the Parking Tax Revenue Trend Analysis for 2022 to 2026 shows a decline every year.Several obstacles that cause low parking tax revenues include a lack of taxpayer awareness, unfavorable natural conditions, and arrears in parking tax payments.Meanwhile, the Parking Levy Revenue Trend for 2022 to 2026 is increasing every year.The main factor for this increase is the implementation of cashless parking by the Mataram City Transportation Department.After the implementation of this system, every parking attendant on duty has been registered on the official Sijukir Mataram City website, and they are given different colored vests in each sub-district to reduce the practice of illegal parking attendants.
Based on the background above, the author is interested in conducting research with the title "Effectiveness of Using E-wallets as an Alternative to Payment of Parking Fees in the City of Mataram".From this explanation, researchers will analyze the effectiveness of using e-wallets as an alternative to paying parking fees in the city of Mataram.The hypothesis that has been formulated by the researcher is as follows: H1 : The use of an E-Wallet is very effective as an alternative to paying parking fees in Mataram City.H2 : The use of an E-Wallet is effective as an alternative to paying parking fees in Mataram City.H3 : The use of an E-Wallet is not effective as an alternative to paying parking fees in Mataram City.

THEORETICAL REVIEW
Stewart's Theory : Stewardship theory describes a situation in which management is not driven by individual goals but focuses on achieving key results for the benefit of the organization.This theory assumes a strong relationship between satisfaction and organizational success.Management is seen as the key to a company's success, where achieving company goals can improve the welfare of shareholders and managers.This theory concludes that organizational success, through effective and efficient performance, will satisfy stakeholders and managers.Stewardship also highlights that the reallocation of corporate control from owners to professional managers can be a positive development in managing the complexity of modern corporations.This empowers managers to maximize company profits and implement good governance.
Financial Technology :According to the International Organization of Securities Commissions (IOSCO) in 2017, the term Financial Technology, or what is known as FinTech, is used to describe various innovative business models and emerging technologies with the potential to change the financial services industry.IOSCO maps the FinTech landscape across eight categories, including payments, insurance, financial planning, lending and crowdfunding, blockchain, trading and investing, data and analytics, and security.FinTech is nothing new in the financial industry, and can now be accessed via mobile technology.Song Yee Leng, Ameen Talib & Ardi Gunardi (2018) argue that mobile technology, with internet support, is the next logical step after the World Wide Web era, which will fundamentally change the way products are bought, sold and financial services are delivered, especially through systems.mobile or digital payments.Digital payment applications are ready to replace traditional methods such as cash, checks, credit, and debit cards throughout Indonesia.Mobile payments offer users a cheaper and more convenient way to manage money, with options such as depositing funds, making payments, transferring money, and tracking transactions.
E-Wallet: E-Wallet is a financial transaction application that can be accessed via mobile devices with an internet connection.This is a digital wallet that has a variety of functions, including online transactions, bill payments, credit purchases, internet data packages, cable TV, and even investments.Apart from that, digital wallets also allow users to store money and make transfers to bank accounts or cash withdrawals.E-Wallet also provides a detailed transaction history, including outgoing and incoming funds through the application.
Locally-generated revenue : Regional Original Income (PAD) refers to income obtained by regional governments through collections by applicable regional regulations and laws.PAD aims to give authority to Regional Governments to fund regional autonomy by exploiting local potential, as part of decentralization.PAD consists of several components, including regional taxes, regional levies, income from the management of separated regional assets, and other legitimate regional original income.... Regional Levy : Regional levies are levies given to local governments as payment for certain services or permits provided for the benefit of individuals or entities.Regional levies are contributions given by the community to local governments, which can be charged directly and are related to the services provided.(WINDHU, 2018).... Parking Levy : Parking levies are payments imposed on users of parking services managed by the local government.This parking lot is included in the regional levy object because it has been permitted or specifically provided by the regional government for the benefit of individuals or entities.One of the objectives of the parking levy is to improve government services provided and strengthen regional autonomy.
Effectiveness : Effectiveness, according to the Big Indonesian Dictionary, refers to the word "effective" which indicates the existence of an influence or impression that is capable of producing results from an action.According to Beni (2016), effectiveness is the relationship between the output of action and the goals to be achieved, or it can also be interpreted as a measure of the extent to which the level of output, policies, and procedures of an organization achieves the goals that have been set.Measuring effectiveness aims to evaluate the achievement of program results by predetermined targets.(Bastian, 2010)...

Previous Research
Table 5 The data is then compared with the theory that has been discussed in the theoretical study.Based on the results of the comparison between empirical data and theory, conclusions can be drawn regarding the effectiveness of using e-wallets as an alternative to paying parking fees in Mataram City.

RESULTS AND DISCUSSION Parking Levy Payment Process Using E-Wallet
From the information obtained by the author from the Mataram City Transportation Department, parking levy payments can be made using E-Wallets such as: Shopeepay, OVO, LinkAja, Dana, BCA Mobile, Gojek, and others.Payment of parking fees can be done using the following steps: 1. Open the e-wallet application on your smartphone/cellphone 2. select pay / pay with QR 3. Point your smartphone/cellphone to scan the parking QR according to your vehicle type, both two-wheeled and four-wheeled 4. follow the e-wallet instructions 5. payment is successful The payment will go directly into the parking attendant's account without any intermediary from a third party so that payments become safer and more comfortable.

Research data
The data in this study uses primary data in the form of the UPTD Financial Report for Management of Parking Estimates for the Mataram City Transportation Service for 3 (three) years from 2021 to 2023.The author summarizes the data in this report which can be seen in the following table : Table 7. Service for 3 (three) years from 2021 to 2023 Based on the data table for parking levy targets and the realization of parking levies in 2021-2023, to make it easier to see the progress, it is projected in the following image: Based on the image above, it can be seen that in 2021 there is a parking levy target of IDR 18,750,000,000 with actual parking levy revenue of IDR 3,089,521,809.In 2022, the target set is greater than in 2021, namely IDR 28,125,000,000, but the realization is IDR 8,200,045,351, which is more significant than the previous year, namely 2021.In 2023, the target is reduced to IDR 11,000,000,000 with the realization of parking levy revenue amounting to IDR 9,317,445,987, which has increased from the previous year, namely 2022.The general cash roadside parking levy is a levy that is given directly by the parking attendant to the Parking UPTD because they cannot do it noncash/tapping independently due to obstacles such as the cellphone being used is not an Android, is technologically illiterate, etc.With these obstacles, the Parking UPTD facilitated it by helping to tap the deposit or cash brought by the parking attendant.
From the picture above it can be seen that in 2021 the cash parking levy was IDR 1,282,292,000, but in 2022 the cash parking levy dropped significantly to IDR 423,811,000, and in 2023 there was another decrease to IDR 132,535,500  From the picture above, it can be seen that in 2021 the TJU levy will be IDR 1,520,689,809 with the receipt of the goods car type vehicle levy amounting to IDR 286,540,000.in 2022 TJU levy receipts will increase to IDR 7,424,519,351, apart from that, freight vehicle levy receipts will also increase to IDR 351,715,000.In 2023, TJU levy receipts will increase again from the previous year, namely 2022, to IDR 8,876,715,487 and receipts for freight vehicle levies will decrease from the previous year to IDR 308,195,000.

Effectiveness Ratio
Using E-Wallet as an alternative to paying parking fees is said to be effective if the resulting ratio is 100%.The higher the effective ratio value, the better the use of E-wallet as an alternative for paying parking fees in Mataram City.Judging from the table above, the effectiveness ratio of using E-Wallet as an alternative to paying parking fees in Mataram City, measured over 3 years, is as follows: 1.For 2021, the effectiveness ratio of 16.48% is included in the ineffective category because it is less than 50%, meaning that in 2021, the realization of parking levy revenue is smaller than the parking levy revenue target.2. For 2022, the effectiveness ratio of 29.16% is included in the ineffective category because it is less than 50%, meaning that in 2022 there will be a realization of parking levy revenue that is smaller than the parking levy revenue target.3.For 2023, the effectiveness ratio is 84.70%, which is included in the effective category because it is more than 80%, meaning that in 2023 there will be a realization of parking levy revenue approaching the parking levy revenue target.
Based on the data analysis that has been carried out, the effectiveness measurement graph from 2021 -2023 can be seen in the following picture: Based on the picture above, shows that there has been an increase in the effectiveness ratio.The effectiveness ratio in 2021 is 16.48%, which is in the ineffective category.In 2022 the effectiveness ratio will increase to 29.16%, but it is still in the ineffective category because it is still less than 50%.In 2023, the effectiveness ratio will increase to 84.70%, which is included in the effective category because it exceeds 80%.

Stewardship Theory in the Effectiveness of Using E-Wallets as an alternative to paying parking fees in the City of Mataram
Stewardship theory includes the assumption that the Mataram City Transportation Service not only strives to achieve optimal Regional Original Income targets but also strives to provide comfort, convenience, and security for the community and parking attendants.This theory originates from the fields of psychology and sociology, designed to explain situations in which managers act by the common good.
The implications of stewardship theory in this research consider its ability to explain the relationship between variables with the assumption that stewards will allocate the resources, funds, and strategies needed to support good financial management and provide good accountability.The availability of competent human resources and a good accounting system are important factors in supporting stewards in carrying out their mandate.
If there is a conflict between the interests of the parties involved, the Mataram City Transportation Service as a steward will try to cooperate rather than oppose it.This is in line with the principles of stewardship theory where the Transportation Service prioritizes common interests and behaves by the rules and needs of society, because the main focus is achieving organizational goals, not individual ones.

Effectiveness Ratio
Apart from that, this research can also explain the role of local government as an institution that can be trusted, providing good services to the public, accommodating community aspirations, and providing trustworthy financial accountability.In this way, economic goals can be met and community welfare can be achieved optimally.

CONCLUSIONS AND RECOMMENDATIONS Conclusion
The level of effectiveness of using an E-Wallet as a means of paying parking fees based on revenue targets and revenue realization for 3 (three) years from 2021 to 2023 at the Mataram City Transportation Service using an effectiveness ratio gets an average result of 43.45%, including in the no category effective, therefore the acceptable hypothesis is hypothesis 3 (H3).Due to the newness of the regulations, there are still many adjustments and improvements that need to be made, however, the impact on the increase in Original Regional Income over the last three years, namely from 2021 to 2023, has increased by IDR 6,227,924,178.Looking at the increase in PAD, the effectiveness value may increase, because effectiveness can be seen over a short period.For this reason, the effective value of a system must be implemented to understand how far the benefits and impacts obtained by the system implemented are.Because the effectiveness value can be used as material for consideration or improvement regarding the sustainability of the system being implemented.
The procedure for using E-Wallet to pay parking fees is very easy and fast, there is no change, and receiving money directly makes transactions safer and also improves the quality of parking collection services in Mataram City.This also reduces the risk of illegal collection by irresponsible parties, as well as providing satisfaction and clarity in payments by government regulations for parking service users.

Recommendatioan
Researchers recommend that further research be able to analyze over a longer period.Future research could use methods related to the quality of the system used based on financial aspects, customers, internal processes and learning or growth.Researchers suggest that for further research, use field data directly, namely by interacting directly with parking attendants or the public as users of parking services.

FURTHER STUDY
1.This research only uses data for 2021, 2022, and 2023, so the results of this research still do not describe the performance of the system used.2. The method in this research only analyzes the effectiveness of using E-Wallets as an alternative to paying parking fees in Mataram City in terms of quantity, but not in terms of quality.3.This research only uses data or documentation obtained directly from the Mataram City Transportation Service.

Figure
Figure 4. Effectiveness Ratio

Table 1
. Previous Research