Abstract

This study examines the supervision mechanisms of parking fee revenue management in Makassar City, focusing on the efficacy of the comparison stage in the supervision process. Utilizing a qualitative approach, the research concentrates on Regional Parking Company Makassar Raya, the local city council, and the revenue agency, exploring their roles in managing and supervising parking services to optimize local revenue. The study reveals that despite an increase in vehicle volume, revenue targets set by the Regional Parking Company Makassar Raya over the last five years have not been met, largely due to external factors like climate and the COVID-19 pandemic, as well as the inefficacy of an e-parking system hindered by community resistance and technological challenges. The findings underscore the necessity of a responsive and adaptable supervision system that can address dynamic changes in urban conditions and community behaviors. The research advocates for enhanced public awareness, improved technology infrastructure, and collaborative governance to bolster the e-parking system's efficiency, aiming to enhance urban life quality and financial sustainability in Makassar City.

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