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Objek penelitian ini adalah Badan Keuangan dan Aset Daerah Kota Malang. Jenis penelitian ini adalah penelitian terapan, yakni dengan melakukan penerapan teknologi aplikasi Microsoft Office Excel dengan bantuan Visual Basic for Application (VBA) dalam pendataan dan perhitungan tunggakan retribusi. Instrumen pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Sumber data yang digunakan yaitu profil perusahaan, Standard Operating Procedure (SOP) pembayaran retribusi dan penagihan retribusi, tarif retribusi dan tarif denda sesuai dengan Perda Kota Malang No. 2 Tahun 2011, dokumen wajib retribusi aset tanah dan bangunan, buku pembantu penerimaan harian retribusi, buku harian penerimaan retribusi dan buku kendali wajib retribusi sewa tanah dan bangunan. Mekanisme dalam penelitian ini yaitu 1) Langkah pertama membuat skema desain program; 2) Langkah kedua mengolah data dan info dari Wajib Retribusi menggunakan Microsoft Office Excel; 3) Langkah ketiga membuat desain dan kode program Visual Basic 6.0; 4) Langkah terakhir yaitu membuat Surat Setoran Retribusi Daerah (SSRD), slip pembayaran, jurnal, SKRD, dan laporan menggunakan Microsoft Office Excel. Hasil penelitian ini adalah desain aplikasi Macro VBA untuk pendataan dan perhitungan tunggakan retribusi serta analisis penyisihan piutang retribusi tak tertagih.","\u003Cp>Tujuan penelitian ini adalah untuk mempermudah sistem pendataan dan perhitungan tunggakan retribusi dan mengetahui pengaruh tidak tercetaknya Surat Ketetapan Retribusi Daerah (SKRD) terhadap penyisihan piutang retribusi. Objek penelitian ini adalah Badan Keuangan dan Aset Daerah Kota Malang. Jenis penelitian ini adalah penelitian terapan, yakni dengan melakukan penerapan teknologi aplikasi Microsoft Office Excel dengan bantuan Visual Basic for Application (VBA) dalam pendataan dan perhitungan tunggakan retribusi. Instrumen pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Sumber data yang digunakan yaitu profil perusahaan, Standard Operating Procedure (SOP) pembayaran retribusi dan penagihan retribusi, tarif retribusi dan tarif denda sesuai dengan Perda Kota Malang No. 2 Tahun 2011, dokumen wajib retribusi aset tanah dan bangunan, buku pembantu penerimaan harian retribusi, buku harian penerimaan retribusi dan buku kendali wajib retribusi sewa tanah dan bangunan. 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