ANALYSIS OF E-PNBP APPLICATION SYSTEM DEVELOPMENT FOR PNBP OPTIMIZATION OF MINERAL AND COAL SUB-SECTOR

ABSTRACT


Introduction
In the Strategic Plan of the Directorate General of Mineral and Coal for 2020-2024, one of the strategic objectives is the Optimization of the Contribution of a Responsible and Sustainable ESDM Sector, with the Main Performance Indicator being the Percentage of Realization of Non-Tax State Revenues (PNBP) of the Mineral and Coal Sub-Sector (Putra et al., 2021).Given the importance of the role of PNBP Minerba for national development, the Directorate General of Mineral and Coal made a breakthrough to improve governance and public services in managing PNBP minerals and coal (Widiawaty & Dede, 2023).
One of the breakthroughs in improving the management of mineral and coal PNBP is building an electronic system of Non-Tax State Revenue (e-PNBP) for minerals and coal (Umam et al., 2020).The development of the Minerba e-PNBP system aims to provide public services in managing mineral and coal PNBP that are easier, faster, and more precise.Along with the dynamics of Indonesia's coal and mineral mining environment, the e-PNBP application requires updates and improvements in data and application security (Karo-Karo, 2022).Thus, these improvements need to be made as a follow-up to the findings and evaluation of related parties on the e-PNBP application (Pradiptyo, Saputra, Nugroho, & Hutami, 2019).Furthermore, e-PNBP needs adjustments to accommodate Government Regulation (PP) 26 of 2022 concerning Types and Tariffs of Non-Tax Types of State Revenues Applicable to the Ministry of Energy and Mineral Resources, then accommodating PP Number 15 of 2022 concerning Tax Treatment and Non-Tax State Revenues in the Coal Mining Business Sector.Thus, the maintenance and development activities of this application are expected to be able to overcome the problems that have been identified previously.

Figure 1 Integration of e-PNBP with other services
The mineral and coal e-PNBP application is software that cannot stand alone.In this case, the mineral and coal e-PNBP application requires a relationship between MODI, SIMPONI, MOMS, MVP and SERASI applications.In this working procedure, the MODI Application plays a role in confirming and interacting with related data and registered company information (Hayati, 2015).Furthermore, the SIMPONI application plays a role in confirming and interacting with PNBP data and payment information in the form of billing codes.Then, SYMPHONY, SERASI, MOMS, MVP, eDMO, and MODI, OMSPAN play a role in interacting with specific data needed by e-PNBP Minerba in real-time (Sari, 2017).The construction of a connecting bridge between applications is an essential consideration in maintaining the connectivity of mineral and coal e-PNBP software to operate optimally.The objectives of this study are: 1. Measuring the level of customer satisfaction or payers as users of the Minerba e-PNBP service, which is used as the basis for developing the e-PNBP application.2. Get an initial overview needed by users to develop e-PNBP applications.

Research Methods
Research is a process to achieve (systematically and supported by data) an answer to a question, a solution to a problem, or a deep understanding of a phenomenon.
In order for the research carried out to achieve the desired target, an exemplary method is needed, that is, by the problem studied.Research methods provide the knowledge and skills necessary to address problems and face environmental challenges where decision-making must be done quickly.One method that can be used to find answers to the problems studied is the survey method.According to Kerndroer, as quoted by Ridwan: "Survey research is research conducted on large and small populations, but the data studied are data from samples taken from these populations, so that relative events, distribution, and relationships between sociological and psychological variables are found." The survey method aims to obtain a general picture of the characteristics or various aspects of the population related to the problem under study, so the survey method is essential.For this reason, the Speaker will explain this survey research to provide an overview of what survey research is, the characteristics of survey research, characteristics of survey research, and its types (Situmorang & Al-Afgani, 2023).
The survey research method is a way of collecting data based on surveys.Understanding a survey is a research technique or research that aims to obtain valid data by giving clear limits on data to a particular object.The person conducting the survey is called a surveyor.Conducting a survey means investigating, examining, or reviewing particular objects to obtain data for research purposes.Surveys, in this case, use questionnaires as the main instrument to collect data, and so on, so that the results achieved are systematic, planned and structured from the start of the research to the final results based on information data collection, which is generally accompanied by pictures, numbers, tables, graphs, and so on.
This survey is comprehensive, and the results of the survey analysis are used to measure user satisfaction, which is used as the basis for developing the e-PNBP application.In addition, the survey results can be used for policy materials on public services and see trends in public services provided by providers to the community and the performance of public service providers.
The population in this study was 140 people.In this case, the author has determined the number of samples of 103 respondents using sampling techniques based on the opinions of Morgan and Krejcie (1970), which can be seen in Figure 2.

Survey Implementation and Techniques
The implementation of the user satisfaction survey on the latest e-PNBP application is carried out through the stages of planning, preparation, implementation, processing and presentation of survey results, which include the following steps: 1. Drawing up survey instruments; 2. Determine the magnitude and technique of sampling; In this case, the author has distributed the questionnaire through a link or link provided to users of the e-PNBP application and filled out by users.The questionnaire will be returned to the author at a predetermined time (Susilo, 2021).In addition to using questionnaires, the author also conducted interviews and discussions with several users of the latest version of the e-PNBP application service, where several inputs were obtained on developing the e-PNBP application.

Results and Discussion
In this study, the author surveyed a Google form, which was distributed to 140 payers, but only 103 were filled out.There were nine questions that the author asked with the weight of the assessment using the Likert scale.Each question asked is given a choice of four answers with four elements of assessment, namely: perfect (weight 4), good (weight 3), less good (weight 2) and not good (weight 1).Then, the total assessment of each answer.The total value divided by the number of respondents is called the value per element.Next, the value per element divided by the total question result is called the scoring index.The results of the assessment index calculation are then multiplied by 25 to provide ease of assessment.
The scores on each question related to user satisfaction with the latest e-PNBP application are added according to the number of questionnaires filled out by respondents.To get the average score of the questions, each satisfaction element question was divided by the number of respondents, as many as 103.The survey results obtained the following data:

Figure 1 Average Results of Each Element of e-PNBP Application Development
To find out the overall conclusion of the nine elements of e-PNBP application development is the element value multiplied by the base value = 3.45 x 25 = 86.36,or it can be concluded that the customer satisfaction index of this latest e-PNBP application is a GOOD value.
The average user satisfaction with this latest version of the e-PNBP application is 80.59, which means that this latest version of ePNBP has satisfied service users.
Some inputs from respondents on the development of the latest version of the e-PNBP application are: 1. e-PNBP in order to be able to generate Fixed Contribution bills for the current year, as follows: 2. Automatically retrieving company-wide data from MODI every December 31 of each year.3. Take company data from MODI to create a unique table that stores company data tables through the MODI web service.4.After that, the system will be able to generate Fixed Contribution bills for payers, 5. e-PNBP can read documents with OCR; when the company uploads documents in the final transaction, the system will automatically provide a document reading feature with OCR that must be done by the payer so that the system can compare the suitability of the uploaded data with the data that the payer has input.

Conclusion
Based on the evaluation results of the questionnaire that has been submitted, the latest version of e-PNBP is easier to use than the previous version.The Compulsory Assessment Index of the e-PNBP Application System is 86.36, which means GOOD.There are several inputs in developing this latest version of the e-PNBP application, namely the Fixed Contribution billing process so that it can automatically pull data from MODI every December 31 each year.It is expected that the development of the e-PNBP application can read documents with OCR, making it easier for payers to compare the suitability of uploaded data with data that payers have input.