Erika Rahma Novitasari
Universitas Negeri Surabaya

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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.
Development of MSMEs Based on the Pentahelix Model in Supporting Regional Economic Growth in East Java Province Hafizh Muhammad Aufa; Erika Rahma Novitasari; Indah Prabawati; Firre An Suprapto
Income Journal Of Economics Development Vol. 6 No. 2 (2026): July 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ijed.6.2.2026.745

Abstract

This study aims to analyze the application of the pentahelix model in the development of micro, small, and medium enterprises (MSMEs) to support regional economic growth in East Java Province. MSMEs play an important role in regional economic growth; however, many MSME actors still face various challenges, including limited access to capital, low product innovation, and the limited use of digital technology. This study uses a qualitative approach with a descriptive method based on literature studies and documentation. The data used is secondary data obtained from official government documents, statistical reports, scientific publications, and other relevant sources related to MSME development, regional economic growth, and the concept of pentahelix. Data were collected through documentation and literature review techniques. The analysis was carried out by grouping data based on five pentahelix elements, namely the government, academics, business actors, the community, and the media. The results of the study show that the development of MSMEs in East Java has involved various stakeholders, but the synergy between actors has not run optimally. The government plays a role in providing empowerment policies and programs, academics contribute through research and mentoring, business actors play a role in innovation and market development, the community supports socio-economic networks, while the media plays a role in the promotion and dissemination of information. The main obstacles that are still faced are weak coordination, the lack of integration of inter-sector programs, and the limited use of digital technology by some MSME actors. Therefore, strengthening pentahelix collaboration is needed so that the development of MSMEs can run more effectively, sustainably, and be able to make a greater contribution to regional economic growth