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All Journal Economics and Business Journal PESHUM
Alifatu Azwa Shoima
Universitas Negeri Surabaya
Humanities Economics, Econometrics & Finance Education Social Sciences

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Urgensi Penguatan Inspektorat Daerah dalam Pengawasan Keuangan Kota Pasuruan Berbasis SDGs 16 Alifatu Azwa Shoima; Nayshira Rieva Candra; Eva Hany Fanida; Melda Fadiyah Hidayat
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 4: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i4.16779

Abstract

Penelitian ini bertujuan untuk menganalisis urgensi peran Inspektorat Daerah dalam pengawasan keuangan daerah guna mendukung pencapaian Sustainable Development Goals (SDGs) 16 di Kota Pasuruan, dengan fokus evaluasi pada periode 2021-2025. Pendekatan kualitatif diterapkan dengan metode library research dan analisis deskriptif berbasis data sekunder, meliputi dokumen APBD, laporan realisasi anggaran, portal transparansi pemerintah daerah, serta literatur ilmiah pengawasan keuangan publik. Hasil studi menunjukkan adanya pola penggunaan anggaran yang tidak konsisten dengan kecenderungan penumpukan pengeluaran pada triwulan IV. Pencapaian pendapatan cenderung stabil dalam rentang 97-106%, tetapi pengawasan dari Inspektorat masih bersifat reaktif dan adminisitratif. Hal ini terlihat dari pencapaian kinerja yang hanya 78,5% dibandingkan dengan target yang diharapkan sebesar 90% serta dominasi temuan administratif yang mencapai 56,3%. Keadaan ini menghalangi penciptaan nilai publik dan mengurangi efektivitas manajemen. Oleh karena itu direkomendasikan integritas kerangka Governance, Risk, and Compliance (GRC) serta akselerasi adopsi sistem E-Audit untuk transformasi pengawasan menjadi preventif, berbasis risiko, dan berorientasi pada peningkatan akuntabilitas keuangan daerah secara berkelanjutan.
Analysis of Innovation in Public Transport Services Management Based on Plastic Waste in Support of The SDGS: A Study of Trans Semanggi Suroboyo Alifatu Azwa Shoima; Nayshira Rieva Candra; Meirnawati; Trenda Aktiva Oktariyanda
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.345

Abstract

This study examines the innovation of public transport service management through a platic waste-based payment in the Trans Semanggi Suroboyo (TSS) service in Surabaya City. The study aims to analyse the effectiveness of this innovation in supporting sustainable urban transport development, particularly in relation to Sustainable Development Goals (SDGs) 11. A qualitative descriptive approach was employed, using secondary data collected from scientific literature, official reports, and regulatory documents. The analysis was conducted using George C. Edward III’s policy implementation framework, focusing on communication, resources, disposition, and bureaucratic structure. The finding indicate that this innovation contributes positively to environmental management and promotes public participation in waste reduction while improving transport accessibility. However, its implementation faces several challenges, including limited fleet availability, inadequate infrastructure, fragmented communication, and key to integrity between payment system. These constraints affect service efficiency and user satisfaction. Therefore, strengthening policy coordination, improving infrastructure, enhancing human resource capacity, and optimizing public communication are necessary to support the sustainability and effectiveness of this innovation. This study highlights that integrated and adaptive public transport innovations are essential in achieving inclusive, efficient, and sustainable urban mobility in line with SDGs 11.
Co-Authors EVA HANY FANIDA Meirnawati Melda Fadiyah Hidayat Nayshira Rieva Candra Nayshira Rieva Candra Trenda Aktiva Oktariyanda