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All Journal Indo-MathEdu Intellectuals Journal
Muhammad Aufa Hafizh
Universitas Negeri Surabaya
Mathematics

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Peran Pengawasan Keuangan Publik dalam Mewujudkan Transparansi Pengelolaan APBD di Kabupaten Sidoarjo Muhammad Aufa Hafizh; Erika Rahma Novitasari; Revienda Anita Fitrie; Eva Hany Fanida
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.v7i3.5628

Abstract

This study aims to analyze the implementation of public financial oversight in Sidoarjo Regency, particularly the internal and external oversight mechanisms in the management of the Regional Revenue and Expenditure Budget (APBD). This study uses a qualitative descriptive approach with a literature study method sourced from scientific journals, government documents, and laws and regulations related to regional financial management. The results show that financial oversight in Sidoarjo Regency is implemented through two main mechanisms: internal oversight by the Regional Inspectorate as the Government Internal Supervisory Apparatus (APIP) and external oversight by the Supreme Audit Agency (BPK). Both mechanisms are implemented through audits, evaluations, monitoring, and examinations of regional government financial reports. In addition, the implementation of a regional financial information system plays a role in increasing transparency and accountability in budget management. These findings indicate that the synergy between internal and external oversight, supported by the digitalization of the financial system, contributes to increasing the effectiveness of APBD management in the region. The implications of this study emphasize that strengthening an integrated oversight system is necessary to realize more transparent, accountable, and efficient regional financial governance in supporting good governance in Sidoarjo Regency.
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.
Co-Authors Ammar Muhammad Zaky Arinda Qomarin Almuqita Erika Rahma Novitasari Eva Hany Fanida Revienda Anita Fitrie Zulfaidan Zubeir Batubara