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All Journal Publika Daya Saing : Jurnal Ilmu Manajemen Jurnal Transformative Jurnal Komunikasi Profesional Jurnal Pengabdian kepada Masyarakat Nusantara Indo-MathEdu Intellectuals Journal Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Socius: Social Sciences Research Journal Indonesian Journal of Public Administration Review Journal of Innovative and Creativity Journal of Internet and Software Engineering Horizon: Indonesian Journal of Multidisciplinary Sultan Adam : Jurnal Hukum dan Sosial Ulil Albab As-Syirkah: Islamic Economic & Financial Journal
Fitrie, Revienda Anita
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Journal : Indo-MathEdu Intellectuals Journal

 1 
Kesenjangan Perencanaan dan Realisasi Anggaran Pendidikan di Kota Surabaya: Kajian Faktor Penyebab dan Implikasi Kebijakan Melalui Studi Literatur Yudiansyah, Indira Ardina; Putri, Marshanda Ika Amelia; Fanida, Eva Hany; Fitrie, Revienda Anita
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v7i3.5473

Abstract

The management of education budgets is a key issue in the management of regional finances because it directly affects the equitable distribution of access to and quality of education. This study aims to analyse the regulatory framework for education funding, examine the allocation and implementation of education budgets in Surabaya based on previous research findings, identify the factors causing the discrepancy between planning and budget implementation, and formulate policy recommendations for improvement. This study uses a systematic literature review method to analyse 25 sources in the form of accredited journal articles, official government reports, audit results, and related regulations published between 2017 and 2025. Data were analysed using content analysis and narrative synthesis techniques. The results of the study show that while Surabaya consistently allocates more than 20% of its budget to education, there is still a significant gap between planning and implementation, particularly in capital spending and earmarked funds. This gap is influenced by the limited capacity of educational institutions to plan, the complexity of procurement procedures, delayed disbursement of funds, weak monitoring and evaluation systems, and external fiscal policy dynamics. This study emphasises the importance of strengthening the system for planning and controlling education spending in a coordinated manner
Efektivitas Pengawasan dan Monitoring Keuangan Daerah Terhadap Peningkatan PAD Kota Bandung Tahun 2023 Firmansyah, Adji; Rojabi, Muhammad Alka Gustiyan; Fanida, Eva Hany; Fitrie, Revienda Anita
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v7i3.5573

Abstract

Local Own-Source Revenue (PAD) is a key indicator of local government fiscal autonomy and is significantly influenced by the effectiveness of financial oversight and monitoring. This study aims to analyse the effectiveness of local financial oversight and monitoring in driving an increase in Bandung City’s PAD in 2023. The study employs a qualitative approach using a documentary study method. Data was collected through a review of PAD realisation reports, the Regional Revenue and Expenditure Budget (APBD) documents, internal oversight reports, and regulations relating to local revenue management. The data was analysed descriptively and analytically by comparing PAD realisation achievements against the oversight mechanisms and monitoring systems implemented during 2023. The research findings indicate that strengthening internal oversight and implementing a digital monitoring system contribute positively to increasing PAD, particularly in the local tax sector. More systematic reporting and monitoring transparency encourages improved compliance and reduces the potential for revenue leakage. However, this study also identified constraints regarding limited human resources and data integration between agencies. Overall, effective financial oversight and monitoring play a crucial role in supporting accountable and sustainable increases in PAD.
Efektivitas Pengawasan Keuangan Publik dalam Mewujudkan Transparansi Apbd di Kabupaten Magetan Pratama, Aditya Bagus; Wicaksono, Rayhan Adi; Fitrie, Revienda Anita; Fanida, Eva Hany
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v7i3.5596

Abstract

Public financial oversight is a key instrument in ensuring transparency in the management of the Regional Revenue and Expenditure Budget (APBD). This study aims to analyse the effectiveness of public financial oversight in supporting APBD transparency in Magetan Regency. The study employs a descriptive qualitative approach, utilising secondary data collected through the review and analysis of official local government documents, financial reports, relevant regulations, and pertinent academic journals. The data were analysed using content analysis techniques to examine financial oversight practices and their openness to the public. The results indicate that public financial oversight in Magetan Regency has been relatively effective, as evidenced by the attainment of an Unqualified Opinion (WTP) from the State Audit Agency for three consecutive years during the 2021–2023 period. Nevertheless, the transparency of the APBD has not yet been fully optimised due to the limited publication of budget documents, low public participation in the planning process, and the underutilisation of information technology in the dissemination of budget information. These findings indicate that the strengthening of transparency aspects needs to be carried out continuously so that public financial oversight can have a more tangible impact on the accountability of APBD management
Peran Pengawasan Keuangan Publik dalam Mewujudkan Transparansi Pengelolaan APBD di Kabupaten Sidoarjo Hafizh, Muhammad Aufa; Novitasari, Erika Rahma; Fitrie, Revienda Anita; Fanida, Eva Hany
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal (In-Press)
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.
Co-Authors A, A’isah Abdillah, Dicky Candra Adit Kurniawan, Ferdy Anton Albani , Ahmad Fahreza Almuqita, Arinda Qomarin Ana, Rani Rusdi Ansori, Rangga Naim Apriansyah, Diaz Dwi ARTONO Aryanti, Nayla Varizka Asa Handsant, Farah Fatima Asmaranti, Anisa Dwi Aura Marcenia Putri Bachtiar, Ryno Dwi Badzlin, Felia Noorlibna BAMBANG SIGIT WIDODO Billa, Zahra Salsa Cahyani, Inaya Regita Damayanti, Olivia Putri Danang Tandyonoman Deby Febriyan Eprilianto Dinar Rizky Listyaputri Dwi Iswahyudi, Sultan Ahmad Dzikrina, Anfara Aisyanda Eva Hany Fanida, Eva Hany Evania, Intan Aurellia Ferina, Anggia Citra Okta Firmansyah, Adji Fitriani, Albaitul Khoiridah Fitriyani, Rahma Galih Wahyu Pradana HADIANTO, NUH KRAMA Hafizh, Muhammad Aufa Harina, Vannisha Rafa Naura Hendrawan, Hieronimus Febian Jona Huda, Anam Miftakhul Ilman, Ghulam Maulana Indrawati, Tri Mei Intansari, Keysia Jessika Irene, Monica Natalia Isnaini, Aisyah Lailatul Kusuma, Anggita Nanda Ayu Laily , Sa’adatul Laily, Sa’adatul Lailyta R, Natasya Azalea Lestari, Anji Dian Linadi, Levina Ma'ruf, Muhammad Farid Machfud, Agus Marchegiani, Anggi Defira Maruf, Muhammad Farid Maulana, Aril MAYA MUSTIKA KARTIKA SARI, MAYA Ma’ruf, Muhammad Farid Megawati, Suci Meisyacharis, Vella Elfanny Melda Fadiyah Hidayat, Melda Fadiyah Moch. Mubarok Muharam Muzayanah Muzayanah Nadeak, Bunga Fryscilla Fedora Novitasari, Erika Rahma NUGROHO HARI PURNOMO Nurlianti, Afifah Fatmala Nurwidya, Maharani Putri Nusantari, Maura Alayya Octavianti, Eisya Maula Wahyu Pradana, Alfin Fadhil Pratama, Aditya Bagus Puspita, Legina Ayu Puspitasari, Yessi Dwi Putri P, Andien Reznita Putri, Cheryll Nandissya Aulya Putri, Marshanda Ika Amelia Rahmawati, Mila Ramdhani, Ilham Rojabi, Muhammad Alka Gustiyan Sajida, Rania Hanin Salsabila, Talitha Hurin Samosir, Herdiyanto Fransiskus Setyowati, Raden Roro Nanik Shafira, Katerina Shobirin, Dewi Rahma Suci, Ken Maulida Musthika Tirta Sugiyanto, Yusrotul Widad Wahyuni, Jauhar Weston, Alda Dewi Wicaksono, Rayhan Adi Yudiansyah, Indira Ardina Yustanika, Nuarsada Zhara, Tria Maulana