Social Science and Human
Resea ch Bulle in
Vol. 02(10): 513-523, Oc obe 2025
Home Page: h p://ssh bjou nal.o g/
ISSN(e): 3050-5542
ISSN(p): 3050-5534
DOI: h ps://doi.o g/10.55677/SSHRB/2025-3050-1002 pg. 513
Benchma king o Regional De elopmen Agency S a egy in Inc easing Local
O iginal Income
Andi Cudai Nu 1, No ayan i Sopia Rukmana2, Sulmiah3
1,2,3 Public Adminis a ion, Facul y o Social Sciences and Law, Uni e si as Nege i Makassa
A icle DOI: 10.55677/SSHRB/2025-3050-1002 DOI URL: h ps://doi.o g/10.55677/SSHRB/2025-3050-1002
KEYWORDS: Benchma king, Regional
De elopmen Agency S a egy, Inc easing
Local O iginal Income
Co esponding Au ho :
Andi Cudai Nu
Published: Oc obe 06, 2025
License: This is an open access a icle unde
he CC BY 4.0 license:
h ps://c ea i ecommons.o g/licenses/by/4.0/
ABSTRACT: This esea ch was conduc ed o de e mine he benchma ks o he
Regional De elopmen Agency's s a egy o inc ease local e enue in Bulukumba
Regency. The esea ch used a desc ip i e quali a i e app oach, analyzing he
esul s o in e iews, obse a ions, and documen a ion s udies.
The esea ch indings indica e ha he s a egies implemen ed by he Bulukumba
Regency Regional De elopmen Agency (BPBD) e lec mode n public
managemen p ac ices ha balance adminis a i e, echnological, and pa ne ship
app oaches. S a egies such as SIMPADA and MPOS can be ca ego ized as
delibe a e s a egies because hey a e designed h ough long- e m planning and
policy o mula ion. Meanwhile, he p oac i e app oach and he o ma ion o he
In eg a ed Team ep esen eme gen s a egies ha eme ge in esponse o ield
dynamics and ins i u ional limi a ions. This combined app oach e lec s he
o ganiza ion's lexibili y and adap abili y o changing si ua ions. Howe e , hese
s a egies s ill need o be complemen ed by long- e m s uc u al suppo , anging
om p o iding p o essional human esou ces, expanding digi al in as uc u e
ne wo ks, o e o ming egional egula ions.
BACKGROUND
De elopmen has been unde way h oughou Indonesia o ca ch up and imp o e he wel a e o i s people. Indonesia's egions
ha e e y di e se condi ions and po en ial, in each illage, sub- dis ic , dis ic /ci y, p o ince, and egion.
The na ion's capi al. Indonesia's as e i o y consis s o a ious islands wi h sca e ed egions, and i s di e se geog aphic
and demog aphic condi ions suppo i s de elopmen . A g owing egion can be seen, among o he hings, in he implemen a ion o
go e nance ha emphasizes sus ainable economic g ow h wi hin i s e i o y, by obse ing he inc ease in in es men alue ha
can help inc ease local e enue (PAD), which is expec ed o con ibu e o de elopmen and economic g ow h in he egion.
A good and ad anced o ganiza ion is usually suppo ed by p o essional and eliable human esou ces in comple ing i s main
asks and unc ions. S a e ci il se an s, known as s a e ci il se an s, usually abb e ia ed as ASN, a e employees, s a , and
wo ke s in a go e nmen o ice. ASN a e human esou ces ha a e a e y impo an pa o he o ganiza ion and de e mine he
pe o mance o an o ganiza ion. Human esou ces in his case employees, bo h wi h he s a us o s a e ci il se an s (ASN) and
non-s a e ci il se an s (Non-ASN), a e pa o he implemen a ion o go e nmen adminis a ion asks o p o ide se ices o he
public which o cou se will ul ima ely ha e an impac on he achie emen o p ede e mined goals. Resou ce cons ain s, pa icula ly
ega ding budge alloca ions o sys em upg ades, s a aining, and ongoing echnical suppo , emain a pe sis en challenge (Nu
and Nu 's:2025). P epa ing human esou ces wi h he equi ed compe encies o be quali ied, c ea i e, and inno a i e is e y
impo an in his con ex (Nu and Iqbal, 2024).
E o s o inc ease PAD in a ious egional a eas ha e been made, howe e , se e al egional a eas a e s ill hampe ed by a
lack o p o essional, compe en human esou ces and possess skills speci ically in he ield o in o ma ion and echnology. The
capaci y/abili y o employees in ca ying ou hei du ies and unc ions, as well as in managing hei p og ams and ac i i ies, is
une en. The e a e s ill limi ed employees wi h hese skills.
Technical skills in he ield o in o ma ion and echnology ela ed o a ious de elopmen ields, such as popula ion da a
p ocessing, esou ce po en ial, and good go e nance sys ems. Achie ing na ional de elopmen goals and objec i es is he agg ega e
Andi Cudai Nu (2025), Social Science and Human Resea ch Bulle in 02(10):513-523
DOI: h ps://doi.o g/10.55677/SSHRB/2025-3050-1002 pg. 514
o egional de elopmen achie emen s (p o inces and dis ic s/ci ies). Responsibili y o achie ing hese goals and objec i es is a
sha ed esponsibili y be ween he cen al and egional go e nmen s. The capaci y/abili y o employees in ca ying ou hei du ies
and unc ions, as well as in managing hei p og ams and ac i i ies, is une en. The e a e s ill limi ed employees wi h hese skills.
So ha he ole o s a egic managemen o leade s in he anks o go e nmen is needed o make decisions ha a e igh on a ge
(Nu and Komal Khalid, 2024)..
Achie ing na ional de elopmen goals and objec i es is he agg ega e o egional de elopmen achie emen s (p o inces
and dis ic s/ci ies). Responsibili y o achie ing hese goals and objec i es is a sha ed esponsibili y be ween he cen al and
egional go e nmen s. Measu ing he le el o egional de elopmen achie emen does no only show he a ious p oblems s ill
aced by he egion, which need o be ollowed up in he u u e, bu mo e han ha , i also shows he ole o he egion in suppo ing
he success o de elopmen om a b oade egional pe spec i e.
Based on obse a ions a he esea ch si e and a e iew o p e ious esea ch e e ences, se e al issues and indings we e
iden i ied ela ed o he achie emen and sus ainabili y o pe o mance, as well as he esul s o exis ing s a egies. Fu he mo e,
obs acles emain in e o s o inc ease and op imize Regional O iginal Re enue in Bulukumba Regency, Sou h Sulawesi.
Bulukumba Regency is loca ed on he eas e n side o Sou h Sulawesi P o ince, geog aphically loca ed be ween 5°20'00”
and 5°40'00” Sou h La i ude and 119°58'00” and 120°28'00” (G eenwich). This a ea is loca ed sou heas o Makassa Ci y, di ided
in o 10 sub-dis ic s and consis s o 24 sub-dis ic s and 102 illages; wi h he ollowing bounda ies:
• To he no h i bo de s Sinjai Regency
• To he eas i bo de s Bone Bay
• To he sou h i bo de s he Flo es Sea
• To he wes i bo de s Ban aeng Regency
The a ea and leng h o he coas line and sea o Bulukumba Regency, can be ound moun ains, coas s, ice ields, plan a ions,
and ag icul u al a eas in a ious sub-dis ic s s a ing om he wes e n ip, namely Gan a ang, Ujung Bulu, Ujung Loe, Bon o
Baha i, Bon o i o, He o Lange-Lange, Kajang, Bulukumpa, and Rilau Ale.
The esul s o da a p ocessing on s a egies o inc easing local e enue in Bulukumba Regency in he 2019-2024 S a egic
Plan s ill show he p oblems cu en ly being aced by BAPENDA, namely he unequal capaci y/abili y o employees in ca ying
ou hei du ies, and hei unc ions in managing hei p og ams and ac i i ies. As well as he limi ed numbe o employees who
ha e echnical skills in he ield o in o ma ion and echnology ela ed o popula ion da a p ocessing, esou ce po en ial, good
go e nance sys ems. So ha a BAPENDA s a egy is needed o inc ease Local Re enue in Bulukumba Regency by knowing he
benchma ks o he achie emen s o he BAPENDA s a egy in inc easing Local Re enue. BAPENDA s a egy in inc easing PAD
in Bulukumba Regency. So ha he Bulukumba Regency Go e nmen , as well as ela ed pa ies, and implemen e s o ac i i ies
ela ed o e o s o op imize local e enue in Bulukumba Regency.
The Cen al S a is ics Agency (BPS) o Bulukumba has again eleased mac o-indica o da a o Bulukumba Regency. The
la es da a shows ha Bulukumba's po e y a e has declined o 6.71 pe cen as o Ma ch 2024, down om 7.22 pe cen in 2023.
This demons a es signi ican p og ess, wo hy o discussion ega ding imp o ed wel a e and de elopmen success. The e o e, we
need o u he examine which sec o s con ibu e mos o po e y educ ion e o s, and which o ganiza ions con ibu e o his
success. One agency capable o unco e ing his is he Regional De elopmen Agency, whe e he esea ch will be conduc ed.
S a egic managemen is an a and science in e ms o o mula ing , implemen ing and e alua ing s a egic decisions
be ween unc ions ha enable an o ganiza ion o achie e i s goals in he u u e.
Law ence R. Jauch and William F. Gluech (S a egic Managemen and Co po a e Policy, 1998), w o e ha "S a egic
Managemen " is a se ies o decisions and ac ions ha lead o he o mula ion o an e ec i e s a egy o s a egies o help achie e
company goals. Wheelan and Hunge (S a egic Managemen and Business Policy Massachuse s, 1995). S a egic managemen is
a uni ied se ies o decisions and ac ions ha de e mine he company's long- e m pe o mance. I includes ecognizing and analyzing
he en i onmen , o mula ing s a egies, implemen ing s a egies, and conduc ing e alua ions and con ols.
Se e al s a egies can be pu sued by ca ying ou he s ages in s a egic managemen acco ding o F ed R. Da id, 2004:6-
7), namely: s a egy o mula ion: includes ac i i ies o de elop he o ganiza ion's ision and mission, iden i y he o ganiza ion's
ex e nal oppo uni ies and h ea s, de e mine he o ganiza ion's in e nal s eng hs and weaknesses, de e mine he o ganiza ion's
long- e m goals, c ea e a numbe o al e na i e s a egies o he o ganiza ion, and choose a pa icula s a egy o use.
a. S a egy implemen a ion: Requi es he company o se annual a ge s, c ea e policies, mo i a e employees, and
alloca e esou ces so ha s a egic o mula ion can be implemen ed
b. S a egic implemen a ion includes de eloping a cul u e ha suppo s he s a egy, c ea ing an
e ec i e o ganiza ional s uc u e, edi ec ing ma ke ing e o s, p epa ing budge s, de eloping
and unde s anding s a egic managemen in o ma ion sys ems, and linking employee
compensa ion o o ganiza ional pe o mance.
c. S a egy e alua ion: This s age is he inal s age o s a egic managemen . The h ee main ac i i ies in s a egy
e alua ion a e e iewing he ex e nal and in e nal ac o s ha o m he basis o o mula ing he cu en s a egy.
Andi Cudai Nu (2025), Social Science and Human Resea ch Bulle in 02(10):513-523
DOI: h ps://doi.o g/10.55677/SSHRB/2025-3050-1002 pg. 515
Then, measu ing pe o mance and aking co ec i e ac ions. S a egy e alua ion is necessa y because cu en
success is no gua an ee o
u u e success
Cu en ends in globaliza ion end o indica e ha dominan o ces will eme ge om a ious echnological de elopmen s
and global changes due o he in e connec edness o hese o ces. In e connec ion accele a es he low o change in he dynamics
o global li e due o:
1. Use o he In e ne o ans o m a company in o a he wide en i onmen .
2. Ma ke access and company b anding changes elimina e he ole o in e media ies adi ional ma ke
3. The balance o powe is inc easingly shi ing owa ds cus ome s
4. Compe i ion occu s no only a he implemen a ion le el, bu also a he p oduc ion le el unc ional
5. Changes in business o ms ha change apidly and dynamically
6. Companies ha use he in e ne in he company's pu chasing p ocess go beyond adi ional company bounda ies.
7. Knowledge is mo e he basis o de e mining compe i i e ad an age han a ailabili y o abundan na u al esou ces
As s a ed by Al ed Chandle , s a egy is he de e mina ion o long- e m basic goals and objec i es o an o ganiza ion
(company) and he adop ion o a se o ac ions and alloca ion o esou ces necessa y o achie e hese goals. [ Rumel , Schendel,
and Teece, 1995]. In his s udy o s a egy, Hen y Min zbe g no ed ha s a egy does no me ely ha e wo elemen s o de ini ion,
namely plan and pa e n. Mo e deeply, he e ealed ha he de ini ion o s a egy has e ol ed wi h h ee new 'Ps', namely posi ion,
pe spec i e, and deploymen (c . Min zbe g, 1994b and Min zbe g, Ahls an and Lampel, 1998). In p inciple, s a egic managemen
consis s o h ee s ages, namely:
1. Fo mula ion S age: includes mission c ea ion, iden i ica ion o ex e nal oppo uni ies and challenges o he
o ganiza ion, de e mina ion o in e nal s eng hs and weaknesses, c ea ion o long- e m goals, c ea ion o s a egic
choices, and decision making o he chosen s a egy o be implemen ed. In e ms o s a egy o mula ion, F ed R.
Da id di ides he p ocess in o h ee s ages o ac i i y, namely: inpu s age, ma ching s age, and decision s age.
[Da id, 1996].
2. Implemen a ion S age (also called ac ion s age): includes de e mining annual a ge s, managing policies,
mo i a ing employees, alloca ing esou ces so ha he o mula ed s a egy can be implemen ed. This includes
de eloping a cul u e ha suppo s he s a egy, c ea ing an e ec i e o ganiza ional s uc u e, di ec ing ma ke ing
e o s, p epa ing budge s, de eloping and u ilizing in o ma ion sys ems, and linking employee compensa ion o
o ganiza ional pe o mance. [compa e wi h Senge, 1994]. A his s age, in e pe sonal skills play a e y impo an
ole. As Ca l on Clausewi z (1780-1831) in his epublished book On Wa , s a egy is no jus a p oblem-sol ing
ac i i y, bu mo e han ha , s a egy is open-ended and c ea i e o sha pen he u u e in a chain o command model
whe e a s a egy mus be execu ed as p ecisely as possible (a oiding unnecessa y biases in e e y pa o he
o ganiza ional s uc u e [Clausewi z, 1989].
3. E alua ion S age: includes ac i i ies o examine whe he he s a egy is unning well o no . This is necessa y o
ul ill he p inciple ha he company's s a egy mus be con inuously adjus ed o changes ha always occu in he
ex e nal and in e nal en i onmen . The h ee main ac i i ies in his s age a e: Analyzing ex e nal and in e nal
ac o s as a basis o he ongoing s a egy, Pe o mance Measu emen , and Taking co ec i e ac ions (c . Kaplan
and No on, 1996).
Rega dless o he planning app oach used, s a egy o mula ion mus be based on a deep unde s anding o he ma ke ,
compe i ion, and he ex e nal en i onmen . S a egies come in a ious o ms. Richa d P. Rumel iden i ied ou benchma ks used
o es whe he a s a egy is good o no , namely (Rumel , 1997):
a. Consis ency: s a egy should no p esen inconsis en goals and policies.
b. Consonance: he s a egy mus ep esen an adap i e esponse o he ex e nal en i onmen and o signi ican
changes ha may occu .
c. Ad an age: he s a egy mus p o ide oppo uni ies o he c ea ion o main enance o compe i i e ad an age in a
pa icula (selec ed) a ea o ac i i y.
d. Feasibili y: he s a egy mus no use excessi e esou ces (beyond capaci y) and mus no p esen new, unsol able
p oblems.
One o he mos impo an hings ha s a egis s need o con inually pay a en ion o is he s a egy-s uc u e-cul u e iangle.
Wi hin his iangle, he ela ionship be ween hese h ee elemen s mus be managed in such a way ha hey a e balanced wi h each
o he . An imbalance in his ela ionship will lead o a blun ed s a egy. S a egy examines he s eps a company will ake o achie e
i s desi ed goals and objec i es. The s udy o s uc u e ocuses on changes occu ing wi hin he o ganiza ion and i s a ious ela ed
elemen s. Meanwhile, he s udy o cul u e ocuses on human esou ce managemen , change managemen , o ganiza ional cul u e,
and a ious o he ela ed elemen s (Cudai Nu , Andi.: 2022). S a egic managemen , o wha we cu en ly call s a egic
managemen , is he skill o a , echnique, and science o o mula ing, implemen ing, e alua ing, and o e seeing a ious unc ional
decisions o an o ganiza ion (business o non- business company) ha a e always in luenced by he ex e nal and in e nal
Andi Cudai Nu (2025), Social Science and Human Resea ch Bulle in 02(10):513-523
DOI: h ps://doi.o g/10.55677/SSHRB/2025-3050-1002 pg. 516
en i onmen wi h e e -changing condi ions, hus enabling he company o achie e i s p ede e mined goals o objec i es.
Meanwhile, he de ini ion o s a egic managemen acco ding o Hada i Nawawi (2005; 148-149), is la ge-scale planning, namely
s a egic planning ha is o ien ed owa ds he long e m, called a ision, and is de e mined as a decision by he highes leade ship,
a decision ha is undamen al and p incipled, in o de o enable he o ganiza ion o in e ac e ec i ely wi h he mission, in an
e o o p oduce some hing in ope a ional planning o p oduce goods and/o se ices and quali y se ices, di ec ed a op imizing
he achie emen o s a egic goals and a ious a ge s as he o ganiza ion's ope a ional goals. S a egic planning is a se ies o
concep s, p ocedu es and ools designed o help leade s, manage s, and planne s hink, ac , and lea n s a egically. Used wisely wi h
ull skill and a coali ion o in e es ed g oups, i can help o ganiza ions ocus on p oducing decisions and ac ions ha c ea e public
alue, o achie e he o ganiza ion's mission, ul ill he o ganiza ion's manda e, and sa is y key s akeholde s . S a egic planning is
no a subs i u e o s a egic hinking, ac ion, and lea ning, no is i a subs i u e o leade ship, bu i enhances s a egic hinking,
ac ion, and lea ning (B yson, 2004: 15). The p epa a ion o his S a egic Plan equi es he in ol emen o all decision-make s,
bo h decision-make s a he op managemen le el, middle managemen , and ope a ional managemen (Andi Cudai Nu , & Komal
Khalid.: 2024). Acco ding o Kaplan and No on (2004), in angible asse s a e c ucial o he success o he S a egic Plan
implemen a ion. In angible asse s consis o Human Capi al (skills, alen s, and knowledge), In o ma ion Capi al (Da abases,
ne wo ks, in o ma ion sys ems, and echnology in as uc u es), and O ganiza ion Capi al (Cul u al, Leade ship, employee
alignmen , eamwo k, and knowledge managemen ). The alignmen o hese in angible asse s signi ican ly de e mines an
o ganiza ion's eadiness o implemen i s s a egies. The Balanced Sco eca d is no only used o measu e o ganiza ional
pe o mance bu can also be an e ec i e s a egic managemen sys em. This aligns wi h Kaplan and No on's (2004) p inciple on
he impo ance o in angible asse s. In angible asse s d i e s ong go e nance and inancial mechanisms because Human Resou ces
(HR) a e well- ained and become eliable human capi al, hey a e adequa ely compensa ed (an adequa ely paid wo k o ce), ha e
accu a e in o ma ion as a basis o decision-making and policy-making, and hei acili ies and logis ics a e well-main ained o
p o ide se ices wi h quali y echnology.
En i onmen al analysis conside s high-le el ends and ac o s, such as in e es a es, and how hey migh change an
o ganiza ion's goals. This e iew can help an o ganiza ion assess ma ke a ac i eness and de elop be e s a egies o he u u e.
En i onmen al analysis helps o ganiza ions iden i y in e nal and ex e nal elemen s ha could nega i ely o posi i ely impac hei
o ganiza ion (Andi Cudai Nu , & Shuja Iqbal, 2024). By examining ac o s such as economics and echnology, businesses can
an icipa e po en ial oppo uni ies and h ea s. He e a e some o he bene i s o using en i onmen al analysis which include:
1. P edic ing he u u e
2. Iden i ying h ea s and enabling hem o de elop s a egies o esponding
3. Helping o achie e business goals
4. Fo ming e ec i e ma ke ing s a egies and p og ams o business
5. Imp o ing o ganiza ional pe o mance based on he da a om he Regional Re enue Agency’s S a egic Plan o
Op imizing PAD o 2019-2024.
I shows ha he e a e s ill p oblems being aced, namely he unequal capaci y/abili y o employees in ca ying ou asks
and unc ions in managing hei p og ams and ac i i ies. As well as he limi ed numbe o employees in a ious agencies who ha e
echnical capabili ies in p og ams and ac i i ies in he ield o in o ma ion and echnology ela ed o popula ion da a p ocessing,
esou ce po en ial, po en ial local o iginal income, in a good go e nance sys em. The low o hough o his esea ch consis s o
p oblems ha a ise in he backg ound o he p oblem summa ized in he in oduc ion, hen he o mula ion o esea ch p oblems
analyzed using heo ies ele an o his esea ch o achie e he objec i es o his esea ch. The amewo k and low o hough o
he esea che a e desc ibed in he esea ch concep ega ding "Regional Re enue Agency S a egy o Op imizing PAD in
Bulukumba Regency, Sou h Sulawesi". This esea ch uses B yson's heo y which pu s o wa d challenges in s a egies consis ing
o ou indica o s, namely Human p oblems, P ocess p oblems, S uc u al p oblems and Ins i u ional p oblems. Richa d P. Rumel
(1997), iden i ied ou benchma ks used o es whe he a s a egy is good o no , namely:
1. Consis ency: he s a egy mus no p esen a ge s and policies ha a e no consis en
2. Consonance: he s a egy mus ep esen an adap i e esponse o he ex e nal en i onmen and o signi ican
changes ha may occu .
3. Ad an age: he s a egy mus p o ide oppo uni ies o he c ea ion o main enance o compe i i e ad an age in a
pa icula (selec ed) a ea o ac i i y.
4. Feasibili y: he s a egy mus no use excessi e esou ces (beyond capaci y) and mus no p esen new, unsol able
p oblems.
METHOD
The esea ch was conduc ed by i s iden i ying da a and in o ma ion, hen collec ing da a h ough in e iews, obse a ion,
documen a ion, and iangula ion (Mu diyan o, 2020). To collec quali a i e da a, he au ho in e iewed 11 in o man s. The
analysis used he SWOT analysis echnique by F eddy Rangku i (2017), which consis s o ou s a egies a BAPEMDA: S eng hs,
Oppo uni ies , Weaknesses , and Th ea s analysis . The Bulukumba Regency Go e nmen 's s a egy o inc easing local e enue
Andi Cudai Nu (2025), Social Science and Human Resea ch Bulle in 02(10):513-523
DOI: h ps://doi.o g/10.55677/SSHRB/2025-3050-1002 pg. 517
is essen ially based on a p ede e mined policy on how he go e nmen can help he communi y, namely by add essing o sol ing
exis ing p oblems. The s a egy o inc easing local e enue in Bulukumba Regency is a policy issued by he Regen h ough
Bulukumba Regency Regula ion Numbe 1 o 2024 conce ning Regional Taxes and Regional Le ies. The pu pose o his policy is
o maximize local e enue.
egional le ies, especially om he ou ism a ea e ibu ion sec o , a e in ended o inc ease iscal
independence in Bulukumba Regency. This equi es he pa icipa ion o all aspec s, bo h om he Bulukumba Regency
Go e nmen and he ac i e pa icipa ion o he communi y, in achie ing he s a ed goals. The esul s o he esea ch
discussion u ilize ield ac s ob ained h ough di ec obse a ion and documen a ion, supplemen ed by in o ma ion om
in e iews wi h key in o man s and s eng hened by iangula ion wi h o he in o man sou ces, including he go e nmen ,
in his case he Head o Bapenda, employees, he communi y, business ac o s, and p e iously de e mined s akeholde s.
The esea che combined hese ac s wi h he heo e ical dimensions used o he analysis. The heo y used by he
esea che is he SWOT analysis heo y p oposed by F eddy Rangku i. Acco ding o F eddy Rangku i, SWOT analysis is
e y in luen ial in de e mining
a policy whe e he e a e 4 dimensions ha need o be conside ed, namely: S eng h, Weakness,
Oppo uni y and Th ea . The SWOT analysis echnique e alua es he company's in e nal ac o s (s eng hs and weaknesses)
as well as ex e nal ac o s (oppo uni ies and h ea s). In e nal ac o s a e en e ed in o a ma ix called he In e nal S a egic
Fac o Analysis Summa y (IFAS), while ex e nal ac o s a e en e ed in o a ma ix called he Ex e nal S a egic Fac o Analysis
Summa y (EFAS). Based on he i le o his esea ch, he esea ch was conduc ed in Bulukumba, speci ically a he Regional
Re enue Agency, wi h he aim o de e mining he s a egy o op imizing PAD in Bulukumba, Sou h Sulawesi.
RESULTS OF STRATEGY SUCCESS BENCHMARK ANALYSIS
Based on esea ch esul s and da a analysis, he success o he Bulukumba Regency Regional Re enue Agency
(Bapenda) s a egy o inc ease local e enue (PAD) is measu ed no only by adminis a i e ou pu bu also by conc e e
achie emen s ha di ec ly impac egional inancial pe o mance. In his ega d, se e al key indica o s se e as benchma ks
o assessing he e ec i eness o he PAD inc ease s a egy implemen a ion.
1.
Annual Local Re enue (PAD) Ta ge Achie emen :
Achie ing he PAD a ge is a key indica o o he success
o Bapenda's p og ams. In 2024, in e nal da a showed ha PAD ealiza ion had eached 80% in he i s qua e .
This achie emen indica es a e y posi i e end and demons a es ha he implemen ed s a egy is on he igh
ack. The high ealiza ion a he beginning o he yea also signals ha axpaye paymen pa e ns ha e shi ed
owa d mo e imely compliance, d i en by ease o se ice, imp o ed iscal educa ion, and s ic e en o cemen .
2.
Le el o Cashless Paymen Usage:
One indica o o he mode niza ion o he egional ax sys em is he inc eased
use o digi al channels and cashless paymen s. In Bulukumba Regency, he use o QRIS, Tokopedia, ShopeePay,
and o he paymen channels has inc eased signi ican ly in he pas wo yea s. This demons a es he success o
public educa ion on he impo ance o anspa ency and demons a es he expansion o access o digi al se ices.
The use o cashless paymen s also has a posi i e impac on bu eauc a ic e iciency and educes he po en ial o
illegal le ies in he ield.
3.
Numbe o New Taxable Objec s De ec ed:
The e ec i eness o he da a upda ing s a egy can be seen in he
Bapenda's success in de ec ing hund eds o new axpaye s. This inding includes p e iously un eco ded axable
objec s, such as small es au an s, unlicensed ad e ising, and in o mal lodging. This da abase addi ion no only
inc eases he po en ial o di ec local e enue (PAD) bu also b oadens he scope o egional iscal o e sigh ,
which o ms he basis o long- e m policymaking. This upda ing p ocess also in ol ing c oss-sec o
coo dina ion and he use o digi al sys ems such as SIMPADA o eco d and e i y ax objec da a in eal- ime.
4.
MPOS (Mobile Poin o Sales) Ins alla ion Scope:
The ins alla ion o MPOS in es au an s and ho els in
Bulukumba Regency is a signi ican inno a ion in imp o ing he accu acy o e enue epo ing. Wi h his
echnology, e e y ansac ion made by axpaye s is di ec ly eco ded in a sys em in eg a ed wi h Bapenda. This
closes he gap o da a manipula ion by axpaye s and s eng hens con ol o e he ac ual income ha mus be
epo ed. Fu he mo e, MPOS also suppo s anspa ency in he epo ing sys em, c ea ing wo-way
accoun abili y be ween he go e nmen and businesses.
These o e all success benchma ks demons a e ha Bulukumba's Bapenda s a egy has no only inc eased he olume
o local e enue (PAD) bu also succeeded in building a mo e mode n, anspa en , and pa icipa o y sys em. These indica o s
mus be con inuously moni o ed and e alua ed pe iodically so ha i can be adjus ed o he social and economic dynamics o
he egion, and become he basis o o mula ing mo e s a egic iscal policies in he u u e.
SWOT ANALYSIS
The Bapenda Bulukumba SWOT analysis amewo k is designed as a s a egic analysis ool o comp ehensi ely
e alua e he o ganiza ion's posi ion. This amewo k in eg a es in e nal and ex e nal ac o s ha in luence o ganiza ional
pe o mance in an e o o inc ease Regional O iginal Income (PAD) and he quali y o public se ices.
Andi Cudai Nu (2025), Social Science and Human Resea ch Bulle in 02(10):513-523
DOI: h ps://doi.o g/10.55677/SSHRB/2025-3050-1002 pg. 518
Figu e 1: SWOT Analysis o Regional Re enue S a egy in Inc easing Regional O iginal Income (PAD) in
Bulukumba Regency
ANALYSIS FRAMEWORK STRUCTURE
1.
In e nal Analysis
S eng hs Analysis
The s eng hs o Bapenda Bulukumba lie in i s echnological adap abili y and solid ins i u ional
suppo . The adop ion o digi aliza ion h ough SIMPADA, QRIS, and MPOS demons a es he o ganiza ion's
commi men o mode niza ion.
Se ice deli e y. S ong poli ical suppo om he Regen p o ides he legi imacy and
esou ces necessa y o s a egy implemen a ion. S a egic pa ne ships wi h banks and law en o cemen agencies c ea e an
ecosys em ha suppo s e ec i e ax collec ion. A humanis ic app oach h ough a "pick up he ball" s a egy demons a es
he o ganiza ion's sensi i i y o he needs o he communi y, which has been p o en o inc ease non-cash ax compliance.
Weaknesses Analysis: Majo weaknesses iden i ied we e in human esou ces and in as uc u e. Limi ed echnical human
esou ces, pa icula ly baili s, ax assesso s, and IT pe sonnel, c ea ed a bo leneck in o ganiza ional ope a ions. Weak digi al
in as uc u e in ce ain egions c ea ed dispa i ies in se ice deli e y. O e lapping au ho i y and sec o al egos be ween
egional go e nmen agencies hampe ed e icien coo dina ion. The lack o a legal basis o speci ic ax objec s such as
Andi Cudai Nu (2025), Social Science and Human Resea ch Bulle in 02(10):513-523
DOI: h ps://doi.o g/10.55677/SSHRB/2025-3050-1002 pg. 519
swallow's nes s and ad e ising c ea ed gaps in collec ion. Low axpaye hones y, pa icula ly in epo ing u no e , indica ed
olun a y compliance.
2.
Ex e nal Analysis
Oppo uni ies Analysis:
The na ional digi al ans o ma ion c ea es a o able momen um o accele a ing
digi aliza ion a he egional le el. Decen alized iscal policy p o ides g ea e inno a ion space o egions in
de eloping ax collec ion s a egies. The a ailabili y o cloud echnology and digi al se ices opens up oppo uni ies o
expand se ice each a an e icien cos . Un apped local economic po en ial, such as he ou ism and MSME sec o s,
is a sou ce o local e enue (PAD).
P ospec i e cen al incen i es o high-pe o ming PAD p o ide addi ional mo i a ion
o imp o ed pe o mance.
Th ea Analysis: Resis ance om in o mal sec o axpaye s is a majo challenge in e o s o expand he ax base.
Unsynch onized changes in na ional egula ions can c ea e legal unce ain y and implemen a ion con usion. The digi al
li e acy gap, especially in emo e a eas, can slow he adop ion o digi al sys ems. Poli ical ins abili y o policy inconsis encies
isk dis up ing he p og am's sus ainabili y.
Reliance on in e ne access makes he sys em ulne able o echnical dis up ions.
SO S a egy (S eng hs-Oppo uni ies)
This s a egy op imizes in e nal s eng hs o ake ad an age o ex e nal oppo uni ies. Exis ing digi aliza ion can be maximized
wi h he suppo o na ional digi al ans o ma ion.
Es ablished s a egic pa ne ships can be expanded o ap local economic po en ial. In eg a ing echnological and humanis ic
app oaches c ea es a sus ainable, comp ehensi e se ice model.
WO S a egy (Weaknesses-Oppo uni ies)
This s a egy o e comes in e nal weaknesses by aking ad an age o ex e nal oppo uni ies. Human esou ce and
in as uc u e capaci y building can be accele a ed wi h suppo om na ional p og ams. S eng hening egula ions and c oss-
egional go e nmen coo dina ion can be op imized h ough iscal decen aliza ion policies. Local economic po en ial can be
a sou ce o unding o add ess ins i u ional weaknesses.
ST S a egy (S eng hs-Th ea s)
This s a egy uses in e nal s eng hs o coun e ex e nal h ea s. The powe o echnology can be le e aged o educa ion and
imp o ing he public's digi al li e acy.
Di e si ica ion o echnology sys ems educes he isk o dependence on a single pla o m. S akeholde consolida ion h ough
s ong poli ical suppo can add ess ins abili y.
WT S a egy (Weaknesses-Th ea s)
This s a egy minimizes in e nal weaknesses and educes he impac o ex e nal h ea s. Mi iga ing ins i u ional isk h ough
s eng hening in e nal coo dina ion. Imp o ing da a secu i y sys ems and se ice con inui y o an icipa e echnical dis up ions.
Synch onizing coo dina ion o add ess unexpec ed egula o y changes.
S a egy implemen a ion is ca ied ou in an in eg a ed manne , aking in o accoun p io i ies and a ailable esou ces. Each
s a egy is ou lined in conc e e p og ams wi h measu able pe o mance indica o s. A con inuous moni o ing and e alua ion
sys em ensu es he s a egy can adap o changing in e nal and ex e nal condi ions.
This en i e analy ical amewo k is gea ed owa d achie ing wo p ima y objec i es: inc easing local e enue (PAD) and
imp o ing he quali y o public se ices. PAD g ow h is measu ed no only quan i a i ely bu also quali a i ely and
sus ainably. Imp o ing he quali y o public se ices encompasses accessibili y, esponsi eness, and public sa is ac ion.
RESULTS AND DISCUSSION
The
discussion o he s a egy o inc ease local e enue (PAD) by he Bulukumba Regency Regional Re enue
Managemen Agency (Bapenda) can be linked o a ious s a egic heo ies de eloping in public sec o managemen . One o
hese is he s a egic managemen heo y by B yson (2018), which emphasizes ha s a egy in public o ganiza ions mus s a
om a clea mission, mapping he o ganiza ion's s eng hs and weaknesses, and exploi ing oppo uni ies a ailable in he
ex e nal en i onmen .
Bapenda's s a egies, such as digi alizing ax se ices and collabo a ing wi h law en o cemen agencies,
demons a e conc e e implemen a ion o his amewo k.
Fu he mo e, he s a egies implemen ed by Bapenda align wi h Hen y Min zbe g's "Delibe a e and Eme gen S a egy"
heo y. S a egies such as SIMPADA and MPOS can be ca ego ized as delibe a e s a egies because hey a e designed h ough
long- e m planning and policy o mula ion.
Meanwhile, he p oac i e s a egy and he o ma ion o he In eg a ed Team ep esen eme gen s a egies ha eme ge in
esponse o ield dynamics and ins i u ional limi a ions. This combina ion app oach e lec s he o ganiza ion's lexibili y and
adap abili y o changing si ua ions. On he o he hand, he en o cemen app oach h ough he In eg a ed Team also s eng hens he
collabo a i e go e nance dimension as explained by Ansell and Gash (2008). C oss-ins i u ional collabo a ion is key o c ea ing
legi imacy and e ec i eness o public policies, especially in he con ex o limi ed esou ces and sec o al au ho i y. Bapenda has
Andi Cudai Nu (2025), Social Science and Human Resea ch Bulle in 02(10):513-523
DOI: h ps://doi.o g/10.55677/SSHRB/2025-3050-1002 pg. 520
success ully demons a ed ha coope a ion be ween e ical ins i u ions (police, p osecu o s) and ho izon al (in e -OPD) can
suppo he success o egional iscal s a egies.
Digi al-based se ice s a egies and p ocess simpli ica ion a e also ele an when examined om a New Public Managemen
(NPM) pe spec i e. This app oach emphasizes e iciency, accoun abili y, and angible esul s in public se ices. The echnological
inno a ions implemen ed Bapenda is no only ope a ionally e icien , bu also s eng hens anspa ency and p o ides axpaye s
wi h di ec con ol o e hei obliga ions.
Finally, s a egies o inc easing local e enue (PAD) in Bulukumba can also be analyzed using he Balanced Sco eca d
app oach (Kaplan and No on), pa icula ly in he inancial dimensions, in e nal business p ocesses, lea ning and g ow h, and
cus ome sa is ac ion. Me ics such as Inc eased PAD ealiza ion, inc easing he numbe o axable objec s, use o digi al se ices,
and public pe cep ion o se ices a e indica o s ha he implemen ed s a egy has co e ed a ious aspec s in managing he
pe o mance o public o ganiza ions comp ehensi ely.
Thus, his discussion shows ha he s a egy o Bulukumba Regency Bapenda is no only he esul o local policy design,
bu also a eal ep esen a ion o he applica ion o s a egic p inciples in con empo a y public adminis a ion.
The indings o his s udy indica e ha he Bulukumba Regency Regional Re enue (PAD) inc ease s a egy implemen ed
by he Regional Re enue Managemen Agency (Bapenda) ac ualizes he p inciples o s a egic public sec o managemen . The
app oach employed emphasizes no only echnical imp o emen s such as digi aliza ion bu also ins i u ional, collabo a i e, and
pa icipa o y elemen s. This aligns wi h B yson's (2018) s a egic managemen heo y, which emphasizes he impo ance o
o mula ing, implemen ing, and e alua ing s a egies con inuously wi hin he con ex o public o ganiza ions.
Inno a ions such as SIMPADA and MPOS a e a esponse o challenges in anspa ency and e iciency in he egional ax
sys em. The digi aliza ion s a egy adop ed by Bapenda (Regional Re enue Agency) aligns wi h ends in bu eauc a ic e o m and
in o ma ion echnology-based public se ices. Fu he mo e, he implemen a ion o an ex o icio ax assessmen sys em
demons a es adap i e capaci y in add essing low axpaye compliance, a common issue in many egions.
In e ms o in e -ins i u ional ela ions, he o ma ion o he In eg a ed Team wi h he Police and he P osecu o 's O ice
e lec s he p inciple o collabo a i e go e nance, namely go e nmen adminis a ion based on collabo a ion ac oss ac o s. This
collabo a ion no only suppo s s a egy implemen a ion bu also builds Bapenda's ins i u ional legi imacy in he public eye.
Howe e , a discussion o he inhibi ing ac o s e ealed se ious challenges in e ms o ins i u ional capaci y, limi ed egula ions,
and minimal coo dina ion be ween egional go e nmen agencies (OPD). These challenges e lec weak ins i u ional capaci y and
ho izon al coo dina ion among egional agencies, which ul ima ely hampe he e ec i eness o o e all s a egic managemen . This
si ua ion ein o ces he impo ance o in eg a ing in o ma ion sys ems ac oss OPDs and s eng hening egula ions ha suppo
egional iscal au h Fu he mo e, he Bapenda's ou each s a egy can also be unde s ood as a demand-d i en app oach o public
se ice, adap ing se ice s a egies o he socio-geog aphical condi ions o he communi y. This demons a es lexibili y in s a egy
design, a c ucial cha ac e is ic in he dynamic con ex o egional public policy.
CONCLUSION
O e all, he s a egy implemen ed by he Bulukumba Regional Re enue Agency (Bapenda Bulukumba) illus a es mode n
public managemen p ac ices ha balance adminis a i e, echnological, and pa ne ship app oaches. Howe e , his s a egy needs
o be complemen ed by long- e m s uc u al suppo , anging om p o iding p o essional human esou ces, expanding digi al
in as uc u e ne wo ks, o e o ming egional egula ions. The implemen a ion o s a egies such as SIMPADA and MPOS can be
ca ego ized as delibe a e s a egies because hey a e designed h ough long- e m planning and policy o mula ion. Meanwhile, he
p oac i e s a egy and he o ma ion o he In eg a ed Team ep esen mo e eme gen s a egies ha eme ge in esponse o ield
dynamics and ins i u ional limi a ions. This combina ion app oach e lec s he o ganiza ion's lexibili y and adap abili y o
changing si ua ions. Re e ing o he policy e alua ion amewo k, he s a egy o inc ease Bapenda Bulukumba's PAD can be
conside ed success ul in e ms o inpu and p ocess aspec s, bu s ill aces challe Challenges a he ou come and sus ainabili y le els.
The e o e, e o s o s eng hen ins i u ions, imp o e he quali y o ax da a, and engage he wide communi y mus be pa o he
nex s age o s a egic planning.
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