IN LICENSING SERVICE AT SUMEDANG REGENCY

. This study aims to describe the implementation of information technology governance at the One Stop Integrated Service (PTSP) in Sumedang Regency. This study uses a descriptive method, with the IT Governance theory from Weill and Ross (2004) as theoretical lens with dimensions consisting of IT Principles, IT architecture, IT infrastructure, business application requirements, and Information Technology Investment and Priority Determination proposed by as an analytical tool. Data were collected through observation, interview, and secondary sources. Research informants were determined by purposive sampling according to the research objectives with informants consisting of stakeholders in the implementation of Electronic-Based Government Systems (SPBE) in Sumedang Regency. The results of the study indicate that the overall dimensions of IT Governance have improvements that supports the achievement of the objectives of the SPBE implementation as national program.


INTRODUCTION
Government has main task to provide public services to reach general welfare by providing public services. Government serves community in that country as their act to be catalyst in accelerating public services process as nowadays using electronic (Nusa & Jamaludin, 2019). Government action as a catalyst will certainly be the basis of government organizations in providing the best service to the community. The quality of services provided by the government to the community is determined by the service system (Moenir, 2010). A good service system makes people feel that the services provided by the government are affordable, easy, fast, and efficient both in terms of time and budget.
The quality of public services is very important as a form of government achievement to be more advance. The achievements expected by the government in public services may not be realized if there is still a lack of public services due to lack of attention from the Government/Local Government. Public Services includes three aspects, namely goods, services, and administrative services based on the Law of the Republic of Indonesia Number 25 of 2009 concerning Public Services (Government of the Republic of Indonesia 2009). The form of administrative services is a variety of licensing services. Licensing is one of the important aspects in public services, as well as licensing related to business activities. Then the licensing process, especially business licensing, will directly affect the wishes and decisions of prospective entrepreneurs and investors to invest their capital.
Licensing services are carried out as an effort to meet the needs of the community, for example the efforts of the competent authorities in providing legal certainty for the businesses owned so that they can guarantee all activities. Licensing services are considered by the community as all forms of action taken by the government to the community in the nature of legality or legalizing the ownership, rights, existence, and activities of individuals or organizations. Licensing is an instrument of Government/Local Government policy to exercise control that can be caused by social and economic activities. It is also an instrument of legal protection for ownership or operation of activities. As an instrument for controlling permits, it requires clear rationality and is stated in the form of government policy as a reference. Without rationality and a clear policy design, licensing will lose its meaning as an instrument to defend the interests of actions based on individual interests. Otherwise, the important thing in implementation the e-government policy is the consistency of the attitude of the implementor. It needs from planning to supervision from the top management level to the executor to implement policies accordance with policy objectives (Kurniasih, Tatik, & Poni, 2013).
The demands of society in facing the globalization era cannot be avoided from the intense competition in all life, both national life and communal life. Therefore, excellent service quality is one of the answers in facing the era of globalization. So far, society basically connotes the services provided by government officials to the community tend to be unsatisfactory and even of poor quality. Unsatisfactory services can be seen from the number of complaints submitted by the community to unscrupulous government officials who provide services to the community.
Complaints that are often heard from the public related to government officials are complicated matters due to a rigid bureaucracy, also because the behavior of personnel who provide services to the community is sometimes less communicative and unfriendly. (Andina, 2018). This fact requires concern from government officials, so that people need to get excellent service. Excellence in service delivery in turn gains recognition for the quality of service that satisfies the community.
One Stop Service Office or PTSP aims serve community faster and simpler (Suhartoyo, 2019). One problem often heard from the public is the issue of business licensing. After the opening of PTSP in Sumedang Regency, there are still complaints regarding the difficulty of obtaining business permits according to restaurant and hotel entrepreneurs (Fitri, 2020). It should be noted that the issue of business licensing is a decisive aspect for the conduciveness of the business climate in the region. The aspect of business licensing in regional autonomy has not significantly improved the quality of service in business licensing. There is a tendency after the implementation of regional autonomy the amount of costs increases.
High licensing costs are not matched by the improvement in service quality. Many business actors complain because of their disappointment with the quality of services provided by the licensing bureaucracy, such as the lack of transparency in costs and procedures, complicated procedures (Faisol 2020), high costs, and discrimination against certain groups.
The implications of a long and convoluted procedure have an impact on the costs and time of the entrepreneur that must be incurred. The bad licensing bureaucracy is caused by several factors, one of which is internal factors. The quality of the State Civil Apparatus (ASN) is still not optimal in supporting the government's performance so that there are limitations in human resources. Human resources in ASN is the most important element in the bureaucracy. Not only in the physical sense of the employee, but involves all aspects inherent in the employee concerned, ranging from behavior, competence, knowledge, creativity or other soft skills. Such licensing services cannot be separated from the perspective of the local government which sees business permits as a source of income. The success of licensing services is seen from the number of permits issued and the retribution received. Bureaucrats often associate licensing to levy. Retribution revenue is set as the target of Regional Original Revenue (PAD) in preparing the Regional Revenue and Expenditure Budget (APBD). Licensing service bureaucracies must be able to meet or even exceed the predetermined Regional Original Revenue (PAD) target in order to be successful in receiving retribution. The target of retribution revenue is more important than the quality of services provided. This is contradictory to the essence of the main function of granting permits to local governments, namely for the functions of controlling, supervising, and fostering.
Some of the problems found in performing the licensing services in Sumedang Regency include public complaints related to the complexity of service procedures, length of service time, an untidy service system, and incompatibility of service personnel expertise (Sumedang Regent Regulation Number 77 of 2019 concerning on Strategic Planning of One Stop Service Local Agency of Sumedang Regency, 2018Regency, -2023. Seeing the poor service of the licensing bureaucracy, the stakeholders can file complaints over dissatisfaction with the licensing services provided by the local government. Often the complaints of these entrepreneurs only be public assumptions and cannot be heard and followed up by government because not many regions provide credible institutions to accommodate and follow up on various complaints from the business. As part of efforts to improve public services, the government since the last few years has implemented an electronic-based government system or better known as e-government. According to Indrajit, e-government is a new interaction mechanism between the government and the community and other interested parties, involving the use of information technology (especially the internet) with the aim of improving the quality (quality) of services (Indrajit, 2002). E-government is the administration of electronic-based government to improve the quality of public services efficiently, effectively and interactively.
One of the government's real actions in implementing the Electronic-Based Government Systems is the issuance of Presidential Regulation of the Republic of Indonesia Number 95 of 2018 concerning Electronic-Based Government Systems. The considerations for the issuance of this regulation are to realize clean, effective, transparent, and accountable governance as well as quality and reliable public services, to increase the integration and efficiency of the electronic-based government system through the governance and management of the electronic-based government system nationally.

Picture 1. Electronic-Based Government Systems Index Scores for All Provinces in Indonesia
Picture 1 shows that West Java Province has an Electronic-Based Government Systems index predicate of 'Good', compared to Central Java Province index predicate of 'Very Good'. This requires more effort from the Province of West Java which is supported by all district and city governments in West Java to improve the predicate of West Java Province.
In addition, the Government has also issued Presidential Regulation Number 97 of 2014 concerning the Implementation of One Stop Services. One-Stop Integrated Service is an integrated service in a single process starting from the application stage to the stage of completion of service products through one building, with the principles of integration, economy, coordination, delegation or delegation of authority, accountability and accessibility. (Presidential Regulation of the Republic of Indonesia Number 97 of 2014 concerning the Implementation of One Stop Services, 2014).
The government has also issued Government Regulation Number 24 of 2018 concerning Electronically Integrated Business Licensing Services or better known as Online Single Submission (OSS). The regulation was issued as mandated by Presidential Regulation Number 91 of 2017 concerning the Acceleration of Business Implementation. The OSS system was built in the context of accelerating and increasing investment and business, by implementing an electronically integrated business license. In Government Regulation Number 24 of 2018 concerning Electronically Integrated Business Licensing Services, the government regulates the types, applicants, and issuance of business licenses; implementation of business licensing; business licensing reform by sector, OSS system, OSS institution, OSS funding; incentives or disincentives for implementing business licensing through OSS; solving business problems and obstacles; as well as sanctions (Government Regulation of the Republic of Indonesia Number 24 of 2018 concerning Electronically Integrated Business Licensing Services, 2018).
The issuance of various regulations related to the implementation of the Electronic-Based Government System (SPBE) or e-government in the field of licensing services, it turns out that it does not necessarily have a significant impact on the satisfaction of services received by the community in Sumedang Regency. This can be seen from the results of the Community Satisfaction survey assessment of the services provided by the Sumedang Regency Investment and One Stop Service Office in 2019, with a Community Satisfaction Index (IKM) value of 85.25, which means this service unit is in a position of value. service quality "B" with the category "Good". However, judging from the nine (9) elements of service, service time and service costs have the lowest score, 83.50 (Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Sumedang, 2019).
Conceptually, from the theoretical aspect related to the implementation of Electronic-Based Government Systems, it can be interpreted based on the perspective of information and communication technology (ICT) as shown: This data is a result of number of research from 2015 to 2021 focused on e-government. Based on analysis by VOS Viewer above, ICT has relationship with e-government. From the figure above, it can be seen that only few research of ICT and specifically IT Governance is still new and only few paper publicized. Thus, it is important to research about IT governance in public service, given the lack of research that examines this problem.
The analysis of IT Governance has been widely studied such as IT Governance in universities (Yunis & Telaumbanua, 2015), IT Governance in the banking world (Panetta, Leo, Santoboni, & Vento, 2019), IT Governance in hospital administration (Nugroho, 2017), risk management in the implementation of IT Governance (Che Pa, Anthony Jnr, Haizan Nor, & Masrah, 2015), the impact of business uncertainty on IT Governance (Siregar & Harahap, 2021). Of the many studies on IT Governance, there has been no study on IT Governance in licensing services.
Based on empirical phenomena and theoretical perspectives above accompanied by changes in strategic policies related to public services. Therefore, it is interesting to describe the implementation of the IT Governance at the One Stop Integrated Service in Sumedang Regency especially in licensing service. The purpose of this research is to describe the IT Governance in licensing service in Sumedang Regency.

METHOD
Research design is a plan and procedure that includes a study. Form broad assumptions for a detailed method of collecting and analyzing data by Vos Viewer, then the design involves a number of decisions relating to philosophical assumptions as the basis for research, and interpretation of data. The choice of research design should also be based Source: VOS VIEWER operated and analyzed by author

Picture 2. Connection of E Government and ICT
on the problem/program being studied, the personal experience of a researcher, and the target audience. The design of this research is to use a descriptivequalitative method. The purpose of the descriptve research is to "paint a picture" using words or numbers and to present a profile, a classification of types, or an outline of steps to answer questions such as who, when, where, and how (Neumann, 2014).
Researchers use the scope of research based on the theory of IT Governance according to Peter Weill and Jeanne W. Ross (Peter Weill & Ross, 2004). From this theory, it is used as theoretical lens to analyze the Electronic-Based Government Systems Implementation at One Stop Service Local Agency Sumedang Regency, West Java Province. The data collection techniques used are observation, documentation and semi-structured interviews.
The informants of this research include the Regional Secretary of Sumedang Regency, Head of One Stop Service Local Agency, Head of the Communication, Informatics, Encryption and Statistics Service, Public Service Mall Manager (MPP), Employees at PTSP (5 people), as well as people who are accidently determined, namely people who are get services at PTSP Sumedang Regency (10 people). Determination of the number of informants as stated by Spradley (1997) which suggests five minimum requirements in determining informants.
Informants as referred to above are determined by purposive sampling, where the informants are deliberately selected by researchers based on logical thinking and in accordance with the information sought and have relevance to the research topic. (Bloomberg & Volpe, 2019). In order for the information obtained to be more accurate and factual, the informants in question are those who know and fully understand the object of study under study.

RESULTS AND DISCUSSION
There are 3 (three) important elements in the implementation of the Electronic-Based Government Systems, namely: Government administration is an element of governance from the bureaucracy, reliability of Information and Communication Technology (ICT) as an enabler in its implementation, and the last is the ease of government services provided to users., According to their respective duties and functions. In order to ensure that the Electronic-Based Government Systems implementation can achieve its objectives, in line with the spirit of bureaucratic reform, the Ministry of Administrative Reform and Bureaucratic Reform (Ministry of State Apparatus Empowerment and Bureaucracy Reform) wants to encourage these three elements to be more integrated and efficient, so periodic evaluations need to be carried out to find out how far progress has been made. from the implementation of Electronic-Based Government Systems in every Government Agency. This study analyzes the Electronic-Based Government Systems implementation using the theory of IT Government according to Peters Weill & Ross (2004) which consists of IT principles, IT architecture, IT infrastructure, business application requirements, and information technology investment and prioritization.

A. Principle of Information Technology
IT Principles, is a top-level management statement about how IT is used in the organization's business. The statement referred to in this study is a statement that is directive and is contained in the vision, mission, strategic plan related to Electronic-Based Government Systems. Public Service Mall (MPP) is organized by the One Stop Service Local Agency together with the Public Service Provider Organization (Regent Regulation Number 85 of 2019 concerning Public Service Mall, 2019). The opening of the Public Service Mall in supporting the implementation of one stop service system to facilitate services to the community is considered difficult. This happens because the public who use the service had to queue for a long time and it is difficult due to registration using the online system, which some people still have difficulty using. In addition, the place is also not adequate to accommodate the queue of people (Supriadi, 2019).
The use of online system in licensing services aims to reach a wider range of services and efficiency in time and cost. The operational model for providing electronic-based licensing services in Sumedang Regency uses computer-based applications and the internet to improve government relations and services to its citizens or what is often referred to as G2C (Government to Citizen). In addition, the relationship between the government and companies is often called G2B (Government to Business), even to local governments or other countries which are often called G2G (Government to Government) as partners.
Sumedang Regency has a reference for the implementation of Electronic-Based Government Systems, including the licensing sector. When compared to other regencies with 15 people the number of employees here is very small but they can carry out their duties properly, quickly and accurately by using IT in licensing services ranging from information on requirements, submissions, to issuance of permits. Everything is organized based on IT. The purpose of IT is to accelerate the service process, eliminate KKN, and efficiency within the Sumedang Regency Government. Furthermore, IT financing or budgeting in the licensing sector is managed by the One Stop Service Local Agency of Sumedang Regency through the Regional Budget in accordance with Regent Regulation Number 85 of 2019 concerning Public Service Mall.

B. Architecture of Information Technology
IT Architecture defines integration and standardization in the system. It can be seen from the Electronic-Based Government Systems planning. The information technology architecture of the Electronic-Based Government Systems of Sumedang Regency has been swiftly regulated and detailed in the Sumedang Regent Regulation Number 47 of 2021 concerning the Implementation of an Electronic-Based Government System and integrated with the national systems which is regulated in Presidential Regulation Number 95 of 2018 concerning Electronic-Based Government Systems to perfect the implementation. Information that supports the process of licensing service activities in Sumedang Regency starts from institutional information that handles licensing services, namely One Stop Service Local Agency of Sumedang Regency and One Stop Service Local Agency of West Java Province, independent printing permit information system (SI ICE MANDIRI), investment charts, permit tracking, SK validation, and complaints, all of which can be viewed through electronic facility and online. Website https://perizinan.sumedangkab.go.id/ptsp/# as a licensing service platform is complete.
SI ICE MANDIRI is an information system for licensing and non-licensing services that allows applicants to download licensing decrees and print them independently. This application is based online so that people can apply for permits by utilizing internet technology. This information system is very suitable for use in One Stop Service Local Agency (Investment Service and One Stop Integrated Services) in districts/cities. This information system is equipped with capabilities that can facilitate both for the applicant (the community) and the officers of One Stop Service Local Agency. Source: https://perizinan.sumedangkab.go.id/ptsp/#

Picture 3. The Advantages of the One Stop Service Local Agency of Sumedang Regency Licensing Service Website
Picture 2 shows that the website for licensing services is two-way, community-government so that it becomes effective. Furthermore, from the website there are also features of the Sumedang Regency licensing website that facilitate services, namely the Online Permit List, registration for licensing applications is done online, by creating an account; Helpdesk, used for help center, criticism, suggestions or complaints; Permit Tracking, used for tracking the status of the permit application process; SK validation, is used to check the validity or validity of the SK; Investment Graph, presenting the potential and investment in this regency in the form of data and graphs; Permit Requirements, requirements that must be completed when applying for permits and non-permits. This shows that the IT architecture of electronic-based licensing services is very good. To track the licensing process that the applicant is doing, the applicant can easily track the status of the licensing process through the site https://perizinan. sumedangkab.go.id/ptsp/tracking and enter the registration number as shown in Picture 3.

Picture 5. Licensing Service Complaint Website Display
Validation of the Licensing Decree can be done electronically because it is a form of legitimacy or legality and security, the permit decree has been equipped with a QRCODE and a digital signature verified by the ministry of communication and information. For the district level, Sumedang Regency is one of those who have implemented the system and is superior because there are still few district levels that use digital signatures for the validity of letters.
Complaints related to licensing services can be made online by citizen at the One Stop Service Local Agency official website https://perizinan. sumedangkab.go.id/ptsp/pengaduan .
Licensing services provided by Sumedang Regency have been supported by clear information for users of this service. This can be seen from the use of various information media, both conventionally through banners displayed in the MPP of Sumedang Regency and electronic media.

Picture 6. Integration on Online Single Submission (OSS)
Licensing services at the One Stop Service Local Agency of Sumedang Regency through the Public Service Mall of Sumedang Regency are supported by integrated data. An online service portal integrated with other agencies and agencies. The agencies' access not only for them in Sumedang Regency, but also it could be accessed by West Java Province Government.
Picture 5 shows that integration in OSS is not only between offices in Sumedang Regency, but with other institutions within the scope of the provincial government like One Stop Service Local Agency of West Java Province, central government like Ministry of Investment, Ministry of Trade, and other institutions.
The technical capabilities that need to be standardized in the licensing sector have been carried out. In order to create the effectiveness of Electronic-Based Government Systems in the licensing sector, the One Stop Service Local Agency of Sumedang Regency places employees the right man on the right place. To support IT efficiency, One Stop Service Local Agency recruits and employs IT experts to improve the quality of online-based licensing services. In the licensing sector, the number of employees is 5 (five) people and has been running optimally although ideally based on the calculation of the workload it is 8 (eight) people.
Data integration that supports Electronic-Based Government Systems is data and applications that are not silos, or integrated with national applications. Currently, the Sumedang Regency Government combines applications that are national in nature and have been shared, and applications made by the sons of the Sumedang region that the local government recruits as IT personnel so that they can be adapted to the needs of the community. The data on the licensing service system has been integrated with the community's Population Identification Number (NIK) so that the permit application can be accepted as soon as possible or rejected by the local government if it is constrained by the NIK, for example because there is information in the NIK system that the tax has not been paid.
The choice of technology to guide the agency's approach to IT initiatives based on interviews with five community service users, is appropriate so that it is easier for the community as applicants to obtain permits after using IT and much easier than during the long, convoluted manual licensing process.

C. Infrastructure of Information Technology
IT Infrastructure, determine the services that are used together (shared services). It is a supporting facility consisting of hardware and software used in the implementation of Electronic-Based Government Systems. The policy direction of One Stop Service Local Agency in order to improve IT-based licensing services to implement Electronic-Based Government Systems is to improve the delegation of authority and simplify the SOP (standard operating procedure) for licensing services; and carry out development and integration of The plan to keep the technology used is up-todate/developing is to update the application regularly based on community needs based on suggestions from the community, both physically and in virtual form in the form of online suggestions or complaints. In addition, it is to increase the level of IT capabilities of employees in all government agencies in Sumedang Regency. One of the ways to do this is by empowering village communities, especially village officials by forming 30 digital villages (Jukardi, 2019).
The existence of OSS is facilitate PTSP services. Electronically Integrated Business Licensing or Online Single Submission (OSS) is a business license issued by the OSS institution for and on behalf of ministers, institutional leaders, governors, or regents/mayors to business actors through an integrated electronic system. At the district/city level in Indonesia, there are still few who have used this OSS to facilitate PTSP services, Sumedang District has successfully used OSS and used applications to serve the licensing sector. The existence of OSS has succeeded in overcoming the strategic issues of One Stop Service Local Agency, namely the ineffective role of the technical team and the slowness of recommendations from the department.

D. Business Application Needs
Business Application Needs, determine the fulfillment of business application needs by building business applications that need to be provided or developed by IT. The application requirements in question are those that are really needed at PTSP, especially licensing services.
Various definitions of electronic systems used in business institutions, it can be concluded that the management built by e-commerce etc. has shown an increase in the effectiveness and efficiency of the overall activity. The government can adopt this system in the form of efforts to realize good governance that is transparent and accountable. The government's failure was triggered by government management and development which gave rise to the abuse of power of the government apparatus; centralized; top-down; self-oriented; monopolistic; ineffective and inefficient; repressive and less sensitive to the aspirations of the community so as to encourage the proliferation of practices of corruption, collusion, and nepotism (KKN). These variables has developed in the pattern of interaction between the government and the private sector and the community so that forming bad governance.
Creativity could be seen from market opportunities and business processes for new business applications. It is good to utilize the resources of Sumedang Regency government employees and minimize the use of contract labor which triggers budget inefficiency. In designing the experiment to test the success of the service, One Stop Service Local Agency collaborates with Communication and Informatics Local Aggency, which is in charge of managing governance, application, management, and infrastructure, monitoring and evaluation of Electronic-Based Government Systems within the Sumedang Regency Government.
The high need for the implementation of Good Governance that free of KKN, makes Sumedang Regency implement a good Electronic-Based Government Systems. This is supported by the leadership's commitment as the driving force for the Sumedang Regency government. The high commitment and integrity of the Regent, Deputy Regent, and Regional Secretary and the collaboration of futuristic thoughts from these three government actors to advance the Sumedang Regency government, starting in 2018 the performance of the Sumedang Regency government, especially in the service sector, is increasing.
During the 2014-2018 period, the implementation of the roles and functions of the One Stop Service Local Agency had been optimally pursued. However, in accordance with the results of its performance achievements, there are still problems that need to be fixed in the 2018-2023 period. The problems that occurred before 2018 were the community's not yet optimal understanding of the licensing service policy, the ineffective role of the technical team, and the slow recommendation of the technical service.
The commitment and integrity as well as the collaboration of the Sumedang Regency government leaders who also actively participated in organizing the system made the employees in the Sumedang Regency Government environment enthusiastic and more disciplined in their work, especially the employees in the One Stop Service Local Agency of Sumedang Regency. The problems faced before 2018 have been well resolved by the Sumedang Regency government. An online and integrated licensing service system creates activities or service processes in accordance with established standards. Every business need is available in architectural standards, and has a system maintenance schedule according to the needs and development of service needs.

E. IT Investment and Prioritization
IT Investment and Prioritization, often written in terms of IT Investment only, these are decisions related to which initiatives need to be prioritized and how much to spend. The implementation of the Electronic-Based Government Systems related to IT Investment is related to planning, annual and longterm targets and the budget provided.
IT financing and budgeting in terms of Electronic-Based Government Systems infrastructure, including for licensing services, is managed by Communication and Informatics Local Agencythrough the APBD. In terms of time, the type of licensing service is in line with the planned and consistent with the strategic objectives of One Stop Service Local Agency and Communication and Informatics Local Agencythat has been set out in the Strategic Plan (Renstra) is used as a guideline for the implementation of Programs and Activities for a period of five years by taking into account the potential, opportunities and constraints that exist so that the goals achieved can realistically anticipate future developments.  [2018][2019][2020][2021][2022][2023]2019). Table 1 explained the difference in the priority order of programs organized by Communication and Informatics Local Agencyin order to increase the capacity of Electronic-Based Government Systems in Sumedang Regency in 2017 and 2018. The main priority can be seen from the changing budget and funding from the first and second priorities, developing information and communication services in 2017 to develop facilities and communication and informatics infrastructure and development of telematics system and content applications in 2018. in terms of the size of the budget post, investment in the form of a budget for the development of communication and informatics facilities and infrastructure as well as the development of telematics system applications and content, which is larger compared to 2017 is the right strategy to facilitate Improving licensing services is the main priority of One Stop Service Local Agency in order to improve electronic-based licensing services in 2017 and 2018 as listed in Table 2. Infrastructure is not listed because it is budgeted by Communication and Informatics Local Agency of Sumedang Regency.

CONCLUSION
The implementation of the IT Governance in Sumedang Regency, especially in terms of licensing services, has been very good and has increased rapidly since 2017, as shown by the description results on aspects of IT principles, IT architecture, IT infrastructure, business application needs, and Information Technology Investment and Priority Determination. This result is supported by the commitment of regional leaders who in this case collaborate, integrate, and dare to initiate and eradicate KKN by creating systematic services so that there is no gap for employees to carry out the abuse. The limitation of the research is that the selection of the unit of analysis is only at the Investment and One Stop Service Local Agency and the Communications and Informatics Local Agency so that it cannot describe the overall implementation of information and technology governance in public services. Further research should be able to capture the whole process of implementing IT governance so that a comprehensive picture can be obtained to formulate the right model for implementing IT governance in improving the quality of public services.