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Strategi Peningkatan Pendapatan Asli Daerah (PAD) Melalui E-SPTPD (Surat Pemberitahuan Pajak Daerah Berbasis Elektronik) di Kota Surabaya Cheryll Nandissya Aulya Putri; Arinda Qomarin Almuqita; Eva Hany Fanida; Revienda Anita Fitrie
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5491

Abstract

This study aims to analyse the optimisation of local tax revenue in the City of Surabaya based on data sourced from local policy documents, local government financial reports, and official publications by the Regional Revenue Agency. The research findings indicate that local tax revenue has shown consistent growth and makes a significant contribution to local own-source revenue. This growth is primarily driven by the implementation of the e-SPTPD digital tax system, which has improved administrative efficiency, reporting transparency, and taxpayer compliance, particularly within the trade and services sectors. Other key findings indicate that tax digitalisation not only accelerates service processes but also expands the scope of oversight and the tax compliance base. However, optimisation still faces challenges in the form of low digital literacy among taxpayers, limited human resource capacity, as well as sub-optimal inter-agency integration and overlapping regulations. Consequently, strengthening digital tax literacy, enhancing the competence of civil servants, and cross-agency system integration are key factors in ensuring the sustainability of local revenue growth. Thus, the optimisation of local taxation relies not only on digital systems but also on institutional readiness and public adaptation to the transformation of public services.
Analisis Implementasi Program Guru Penggerak dalam Meningkatkan Kualitas Pembelajaran Arinda Qomarin Almuqita; Ammar Muhammad Zaky; Muhammad Aufa Hafizh; Zulfaidan Zubeir Batubara
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v7i3.5664

Abstract

The Leading Teacher Program is a strategic effort to improve the quality of education by strengthening the role of teachers as learning leaders in educational units. This study aims to analyze the implementation of the Leading Teacher Program based on the POSC (Planning, Organizing, Staffing, and Controlling) theory and identify the implementation of work programs at the school level. The study used a descriptive qualitative approach with literature study and document review methods. Data collection techniques were carried out through analysis of policy documents, program reports, scientific articles, and various library sources relevant to the Leading Teacher Program. Data were analyzed using content analysis techniques through the stages of data reduction, categorization, interpretation, and drawing conclusions based on POSC management function indicators. The results of the study indicate that the planning function has been carried out through the preparation of learning programs and learning communities, but some programs have not fully aligned with school needs. In the organizational aspect, there is still limited collaboration between school members, while the staffing function is seen in the involvement of leading teachers as learning facilitators and agents of change. In addition, the supervisory function is still dominated by administrative evaluations and is not optimally oriented towards learning reflection.