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Digital transformation in the public sector has become a strategic agenda to improve the efficiency, transparency, and quality of government services, including in regional revenue management. This study aims to analyze the implementation of digital transformation in the Regional Revenue Agency (Bapenda: Badan Pendapatan Daerah) of East Java Province, especially in the Gresik Technical Implementation Unit (UPT: Unit Pelaksana Teknis), as well as its impact on administrative efficiency, transparency, and increasing Regional Original Revenue (PAD: Pendapatan Asli Daerah). This study uses a non-empirical qualitative approach with a literature study method, which involves the analysis of secondary data from scientific journals, policy documents, government performance reports, and community digitalization indicators such as the Indonesian Digital Society Index (IMDI: Indeks Masyarakat Digital Indonesia). The results show that digital transformation through e-payment systems and web-based administration has significantly accelerated the service process, improved taxpayer compliance, and reduced revenue leakage. The receipt of PAD through digital channels increased by 60% in one year, while service efficiency increased by reducing administrative process time from three days to one day. The implementation of this digital transformation is also influenced by the readiness of infrastructure, apparatus competence, and community digital literacy, as described in the theoretical framework of the Technology Acceptance Model (TAM), Dynamic Capabilities, and TOE Framework. Despite positive achievements, challenges such as digital skills gaps, resistance to change, and system security issues are still obstacles in optimizing digital transformation. This research makes a theoretical contribution to the development  of e-governance literature  and digital public policy practices at the local level. These findings also provide concrete recommendations for other regions to replicate good practices of digital transformation that have succeeded in improving regional financial performance. Thus, digital transformation is not only a technological instrument, but also a governance strategy that requires synergy between technology, organizations, and society

This study aims to describe and analyze the role of Bakorwil III as a government organizer in inter-regional cooperation for tourism management in Malang Raya, as well as the obstacles faced by Bakorwil III. The research method used is qualitative descriptive, with data collection techniques including interviews, observations, and documentation. The research informant is the Head of the Coordinating Agency for Region III Malang. The data analysis technique uses the interactive model developed by Miles et al. (2014), which includes data condensation, data presentation, and drawing conclusions. The results show that Bakorwil III Malang, as a representative of the East Java Provincial Government, has the main task of coordinating inter-regional cooperation in tourism management in Malang Raya. Bakorwil III Malang ensures that every stage of the cooperation formation process, from planning to the signing of agreements, is carried out. As a facilitator, Bakorwil III Malang coordinates between the Malang Raya government and other stakeholders. Bakorwil III also facilitates information related to Government Regulation No. 28 of 2018 regarding Regional Cooperation. The obstacles faced by Bakorwil III in carrying out its role include differences in political interests, development disparities, regional characteristic differences, and budget limitations.

This study aims to describe and analyze: the role of PAD and DAU as a source of revenue in APBD financing in East Java Province and how the East Java Provincial Regional Government efforts to increase PAD through Regional Original Tax. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Role of Regional Original Revenue in the Regional Budget in the East Java Provincial Government is very high. The dependence of the East Java Provincial Government on the Central Government is relatively low. This is evidenced by the magnitude of the PAD value to the APBD around 72%. DAU's contribution to the APBD is quite high, in 2024 it will reach 82%. This indicates that the local government of the East Java Provincial Government uses DAU more than PAD for Regional Expenditure. This means that there is fiscal dependence on the central government and provincial governments. In general, the policy of increasing Regional Original Revenue from the Tax sector carried out by the East Java Provincial Government includes Synergy between the Provincial Government and Regency/City Government, Innovation in tax payment services, Re-data collection of taxpayers, Cooperation with the private sector and NGOs, Improvement of tax management management. The East Java Provincial Government together with the Regional Governments of Regencies/Cities throughout East Java collaborate in the synergy of regional tax collection and regional tax options. The goal is to create effective regional financial management by prioritizing synergy in optimizing the increase in Regional Original Revenue (PAD: Pendapatan Asli Daerah) to encourage fiscal independence in the regions.

This study aims to describe and analyze: How is the appropriate technical management of regional assets based on applicable laws and efforts made by the East Java Provincial Government in managing regional assets to optimize Regional Fiscal Potential. This study uses a qualitative method of the Case Study approach. The data collection techniques used in this study are through observation, interviews and documentation.  The data was analyzed using an interactive model analysis developed by Miles and Huberman with three procedures, namely data reduction, data display, and conclusion. The results of the study show that the technical management of regional assets carried out by the East Java Provincial Government in managing regional assets in order to optimize Regional Fiscal Potential includes Technical Utilization of Regional Assets in the form of Leases running in accordance with the rules that have been set, this can be seen from the policies used, namely the Governor of East Java Regulation Number 108 of 2018 concerning the Implementation Regulations of the East Java Province Regional Regulation Number 10 of 2017 concerning Management of Regional Property.Technical Utilization of Regional Assets in the Form of Borrowing and Using Property Based on Article 157 of Permendagri Number 19 of 2016, the Implementation of Borrowing and Use is outlined in the agreement and signed by: a.Borrowers and Governors/Regents/Mayors, for regional property that are in the Goods Manageriii; and b. Borrowers and Goods Managers, for regional property that is in the Goods Users.  The technical utilization of regional assets in the form of Build to Hand Over / Build to Hand Over is carried out through a Build to Hand Over Agreement / BOT (Bulit Operate Transfer) covering aspects of Civil Law, Land Law (Agrarian), and Administrative Law.  The Utilization of Regional Fixed Assets in the Form of Inventory Infrastructure Provision is carried out through SOPs consisting of four, namely; Issuance of Regional Head Decree on Infrastructure Provision Cooperation (KSPI), Selection and Determination of KSPI Partners, Implementation of KSPI and Termination of KSPI. Efforts made by the East Java Provincial Government in managing regional assets to optimize regional fiscal potential, including identification and inventory of the value and potential of regional assets, assessment of regional assets. Supervision and control of asset utilization, Regional asset management information system.

This research aims to determine the effectiveness of the policy for implementing recess activities for council members in accommodating the aspirations of the community in East Java Province, based on the perspective of effectiveness theory. The recess is a formal mechanism designed to bring the legislature closer to the community in order to absorb input and hopes that can be integrated into the legislative and budgeting process. This study identified four main aspects of effectiveness: goal achievement, efficiency, relevance, and policy impact. Using qualitative research analysis and data collected through in-depth interviews, observation, and document analysis. The research results show that even though research is an important means for the community to convey needs, its implementation still faces obstacles, such as violations of follow-up to aspirations that have been received and a mismatch between community priorities and the development programs being implemented. This research provides encouragement for follow-up mechanisms and increasing legislative capacity in managing community aspirations so that res activities are more effective and relevant in supporting development at the regional level.

This study aims to describe and analyze: the effectiveness of the implementation of the Revenue and Expenditure Budget policy and the implications of the implementation of the Regional Budget and Expenditure policy in Lumajang Regency. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that regional financial policies in Lumajang Regency, especially the policy of increasing Regional Original Revenue (PAD), are inseparable from the Central Government's policies in the framework of financial relations between the Central and Regional Governments. Meanwhile, the Lumajang Regency Government's policies to increase Regional Original Revenue (PAD/Pendapatan Asli Daerah) include: Digitalization to increase the efficiency and transparency of financial management, Adjustment of regional taxes and levies, Re-collection of taxpayers, Cooperation with the private sector and NGOs in the management and collection of regional taxes and Improvement of regional tax management management. The model of the implementation of the Regional Original Revenue (PAD) policy implementation model in Lumajang Regency is Top Down. The Government of Lumajang Regency, East Java is committed to continuing to encourage an increase in Regional Original Revenue (PAD). The contribution of Lumajang Regency's PAD in 2024 compared to the APBD (Anggaran Pendapatan Belanja Daeerah) structure only reaches 16 percent, so that to meet the needs of the expenditure budget in the APBD budgeting structure, it still depends on transfer funds, To reduce dependence on transfer funds, the government is optimizing regional tax revenues, especially from the Rural and Urban Land and Building Tax (PBB-P2). The implication is that to increase regional tax and levy revenues, efforts are needed to increase production and business capacity in the regions. Increasing production capacity and business activities is an important factor to increase regional tax and levy revenues. In addition, it is also necessary to increase the capacity of regional tax administration as one of the requirements to increase tax capacity and effort in the regions (taxable capacity and tax effort).