Evaluasi Implementasi Layanan QRISNA di Kota Yogyakarta

Divka Adzkiya Putri, Rizky Wulandari, S.E., M.Acc., C.Fr.A

2026 | Tugas Akhir | D4 Akuntansi Sektor Publik

Penelitian ini bertujuan untuk mengevaluasi implementasi layanan QRISNA dalam pembayaran pajak dan retribusi daerah di Kota Yogyakarta serta mengidentifikasi kendala yang memengaruhi pelaksanaannya. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Data penelitian diperoleh melalui wawancara dengan pengelola, pengembang, pengguna, dan bukan pengguna QRISNA, serta didukung oleh observasi dan dokumentasi. Proses evaluasi implementasi QRISNA dianalisis menggunakan kerangka evaluasi program Kettner et al., (2017) yang mencakup lima komponen, yaitu effort, cost efficiency, result, cost effectiveness, dan impact. Hasil penelitian menunjukkan bahwa implementasi layanan QRISNA telah berjalan dengan baik, meskipun masih terdapat beberapa aspek yang perlu dioptimalkan. Pada komponen effort, layanan telah didukung oleh staf, sarana infrastruktur, dan berbagai saluran penyampaian. Komponen cost efficiency menunjukkan hasil sangat efisien karena QRISNA dikembangkan secara internal dengan memanfaatkan sumber daya yang telah tersedia. Selain itu, komponen result menunjukkan bahwa layanan mudah, aman, cukup andal, dan memberikan kepuasan kepada pengguna. Pada komponen cost effectiveness, penggunaan dan transaksi mengalami perkembangan, meskipun target pengembangan jangka panjang masih dalam proses. Komponen impact menunjukkan adanya kemudahan bagi masyarakat dan perbaikan proses kerja pemerintah. Kendala yang ditemukan meliputi sosialisasi dan kesiapan digital masyarakat yang belum merata, ketergantungan pada internet dan saldo digital, belum terintegrasinya seluruh retribusi, serta kurang jelasnya informasi waktu operasional.

This study aims to evaluate the implementation of the QRISNA service for local tax and levy payments in Yogyakarta City and to identify the obstacles affecting its execution. A qualitative descriptive approach was employed. Data were gathered through interviews with QRISNA administrators, developers, users, and non-users, and supplemented by observation and documentation. The implementation was analyzed using the program evaluation framework proposed by Kettner et al. (2017), which encompasses five components: effort, cost efficiency, result, cost effectiveness, and impact. The findings indicate that the QRISNA service has been implemented successfully, although certain aspects require optimization. Regarding the "effort" component, the service is supported by adequate staffing, infrastructure, and various delivery channels. The "cost efficiency" component demonstrates high efficiency, as QRISNA was developed in-house utilizing existing resources. Furthermore, the "result" component shows that the service is convenient, secure, and reasonably reliable, while also ensuring user satisfaction. In terms of "cost effectiveness," usage and transaction volumes have grown, although long-term development targets are still being pursued. The "impact" component highlights increased convenience for the public and improvements in government work processes. Identified obstacles include uneven public awareness and digital readiness, reliance on internet connectivity and digital balances, the lack of full integration for all types of levies, and unclear information regarding operational hours.

Kata Kunci : Evaluasi, Program, Pajak Daerah, Retribusi Daerah, Pelayanan Publik Digital, Kettner