Market Service Retribution Optimization Strategy through the Root Cause Approach

This article aims to analyze the problems that occur in the non-optimal acceptance of market service retribution and design optimization strategies in Kebumen Regency, Central Java Province. The analytical tool used to analyze the main problem is to use a root cause analysis (RCA) approach and SWOT Analysis. After being analyzed using RCA, the next step is to map out possible strategies to be applied in overcoming these problems with internal and external approaches. From the results of the analysis, it was found that the acceptance of market service retribution was not optimal due to the low awareness of traders in paying levies, the decline in economic activity due to the impact of the pandemic, and the development of modern markets whose regulation was a little late. On the other hand, the development of information technology has resulted in changes in people's shopping patterns through online shopping. This condition certainly needs to be overcome with the right strategy from the government while maintaining healthy competition and controlling modern market outlets. The contribution of this research is that the analysis is carried out comprehensively using several approaches, which are different from previous studies.


INTRODUCTION
Regional financial sources that come from regional income include Regional Original Income (PAD), balancing funds and other income. The fundamental source of regional finance, owned and managed by local governments, is Regional Original Revenue (PAD) (Usman, 2017). In the macroeconomic framework, regional taxes and regional levies are sources of regional income whose values vary greatly, depending on regional conditions and potential. For this reason, efforts are needed to improve and optimize so that regional development can be realized with the ultimate goal of welfare for the population (Sujjapongse, 2005).
According to Law 28 of 2009 concerning Regional Taxes and Regional levies, regional levies are regional levies as payment for services or the granting of certain permits specifically provided and/or granted by the regional government for the benefit of individuals or entities. Regional levies are divided into three types, namely general service levies, business service levies and licensing fees (Listyaningrum et al., 2019).
By structuring and expanding the basis for regional taxes and levies, it is hoped that the region's ability to finance its expenditure needs will be greater because regions can increase regional original income according to the potential that exists in their respective regions. However, in reality, related to revenues sourced from PAD such as Regional Taxes, Regional Levies, Separated Regional Assets Management Results, and Other Legitimate Regional Original Income, some regions have not been able to optimize PAD due to the large gap between potential and targets set (Worumi, 2019).
This article aims to analyze the problems that occur in the non-optimal acceptance of market service fees and design optimization strategies in Kebumen Regency, Central Java Province. Market Service Charges, a levy is levied on services and the use of market facilities managed by the Regional Government. The object of market service retribution is the provision of traditional market facilities, in the form of courtyards, stalls, kiosks and market facilities and infrastructure managed by the Regional Government, and specifically provided for traders. The subject of market service retribution is an individual or entity that uses the services of market facilities in the market area. Mandatory market service levies are individuals or entities which, according to the provisions of the levy laws and regulations, are required to pay market service levies.
Of the two efforts to increase regional taxes and levies through intensification and extensification, their use must take into account the potentials they have as well as the situations and conditions faced by the organization. So before we discuss further about efforts to increase regional taxes and levies by market management institutions, it is necessary to first understand the concept of organization (Purnomo et al., 2019).

RESEARCH METHOD
To achieve the objectives set out in the previous section, the analytical tools used in this study are SWOT and RCA.. SWOT analysis (Strengths, Opportunities, Weaknesses, Threats). This analysis attempts to integrate the interaction between internal factors in the form of strengths and weaknesses as well as external factors in the form of opportunities and threats to then be formulated into relevant strategies in order to achieve goals (Saqib, 2017;Vu & Pham, 2016). According to this analysis is based on a logic that can maximize strengths and opportunities and simultaneously minimize weaknesses and threats (Khairunnisa, 2011;Kusnedi, 2018).
RCA is a gradual analysis technique that focuses on finding the root cause of a problem, and not just looking at the symptoms of a problem (Croes et al., 2020;Hidayat et al., 2020). The purpose of RCA is to find (a) what actually happened; (b) why did this problem occur; and (c) what can be done to prevent this problem from happening again in the future.

RESULT AND DISCUSSION
From the value of the regional retribution, the regional retribution managed by the Department of Industry and Commerce of Kebumen Regency is the Market Service Retribution, Cleaning Retribution, and Special Parking Fees. Of the three types of retribution, judging by their performance from 2015 to 2020, the level of performance achievement is still fluctuating, this is due to several reasons, including the occurrence of the COVID-19 pandemic that hit in the last two years. Nevertheless, the achievement level in 2020 for these three types of retribution, the value of performance achievement is 103.9 percent. In detail, Market Service Charges, Cleanliness Fees, and Special Parking Charges can be seen in Table 1. Three types of retribution under the management of the Department of Industry and Trade of Kebumen Regency, market service retribution is still one type of retribution that contributes to Kebumen Regency's revenue. On the other hand, the amount of this retribution can still be increased by several strategies, both internally making improvements and controlling external conditions.
In determining the potential in each market in Kebumen Regency, many aspects are taken into account in determining rational and achieveable potential for the Kebumen Regency Government. Assumptions and the availability of supporting data accuracy are required in calculating the potential. Some notes for the accuracy of the data on the estimation of the potential market service retribution are (a) Identification and actual calculation of the number of kiosks and stalls in each regional market, (b) Identify the number of stalls and stalls that are stalled and not utilized by the tenants who entered into the initial contract, (c) Calculation of the number of kiosks and stalls that have not paid rent for kiosks and stalls and other obligations, and (d) In order to optimize it, it is necessary to periodically review related to market service retribution rates taking into account the ability to pay of traders.
From the results of the identification of internal factors consisting of strengths and weaknesses and identification of external factors consisting of opportunities and threats related to traditional market management and market service retribution problems, it can be determined the form of strategy required from the combination of these internal and external factors. The combination of these strategies is an alternative form that can be taken by stakeholders, in this case the Department of Industry and Trade of Kebumen Regency.
By using root cause analysis, broadly speaking, there are 6 main problems in managing traditional markets in Kebumen Regency, where each problem allows for other problems and is related between problems. 1. Changes in people's behavior in shopping in modern markets. 2. Limited budget to improve market infrastructure. 3. Limited human resources for collectors and market managers.
4. The zoning of traders and the orderliness of traders create chaos in traditional markets.
5. Non-optimal acceptance of market service retribution due to low awareness of traders and lack of visitors. 6. Competition of traditional markets and modern markets

CONCLUSION
The management of market service retribution in Kebumen Regency is not optimal due to many problems that affect it. These factors include: a) The development of village markets and the development of modern markets which are located close to traditional markets b) Low awareness of traders paying market service fees, weak data base of traders, making it difficult to calculate potential market service retribution in real terms c) The occurrence of the  pandemic which resulted in the limitation of market operations on the one hand and the fear of buyers coming to traditional markets. d) Changes in people's behavior in shopping caused by the development of information technology that makes it easier to shop e) Data collection on kiosk and stall tenants is still weak and results in unclear ownership status and users of kiosks and stalls as well as the number of stalled kiosks. f) There is no standard operating procedure (SOP) for the management of market service retribution which is simple and easy to implement so that the management is not optimal g) Not all market traders use a digital market service retribution payment system so that its implementation is still experiencing dualism.The development of information technology (IT) which has not been utilized by market traders in optimizing their sales.
The strategy for developing traditional market management can be done in the following ways: a) Continuing the verification and validation of trader data in the market which is carried out at any time when there is a change in the users of the booth or kiosk. It aims to update data on the number of traders, the types of goods traded, and the occupancy rate of kiosks in the market in real time. Identify and improve the accuracy of the market service database. b) Market services are a supporting factor for the smooth running of economic activities in the market. Clear SOPs between market managers, traders and market visitors will improve order and smooth market management activities. c) Preparation and preparation of feasibility studies related to Market Management. A market feasibility study related to market management is carried out with the aim that market management activities are well directed and experience optimization. With the feasibility study of market management, it is expected to optimize the level of market revenue. d) Program to Increase the Capacity of Human Resources for Market Service Retribution Managers and Supervisors. The capacity of human resources for managing market service retribution is needed to maintain order and improve the ability to manage market retribution. This can be done, among others, through training programs organized in collaboration with the government and higher education institutions. e) Implementation and optimization of eretribution (management and payment) full of levies for potential markets. The application of e-retribution in terms of system improvement is part of market digitization, which is a form of innovation carried out by traditional markets. With e-retribution payments become easier, orderly, and transparent. f) Identification and Regulatory Mapping related to increasing the role of traditional markets. This is necessary in order to improve the effectiveness, accuracy, and renewability of the policy itself, adjusted to the development of policies and the goals expected by the government in accordance with the demands of the times. g) Revitalization and improvement of market services. Improving services and better access to the consumer community, as well as making the people's market a driving force for the regional economy.