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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
Analisis Manajemen Konflik Pemerintah Dalam Kebijakan Kenaikan Tunjangan Anggota DPR RI : Perspektif Administrasi Publik Laily, Sa’adatul; Puspitasari, Yessi Dwi; Lestari, Anji Dian; Octavianti, Eisya Maula Wahyu; Fitrie, Revienda Anita
Journal of Innovative and Creativity Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini bertujuan untuk menganalisis dinamika konflik dalam kebijakan kenaikan tunjangan anggota DPR RI serta mengevaluasi strategi manajemen konflik yang diterapkan dalam perspektif administrasi publik. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi literatur, melalui pengumpulan data sekunder yang bersumber dari jurnal ilmiah, buku, dokumen kebijakan, dan pemberitaan media massa, yang kemudian dianalisis secara induktif. Hasil penelitian menunjukkan bahwa konflik yang terjadi bersifat multidimensional, meliputi konflik kepentingan dan konflik vertikal antara pemerintah dan masyarakat, yang dipicu oleh kesenjangan antara legalitas formal dan legitimasi sosial, lemahnya transparansi dan akuntabilitas, serta adanya konflik kepentingan struktural dalam proses perumusan kebijakan. Selain itu, ketidaksesuaian kebijakan dengan kondisi sosial ekonomi masyarakat turut memperkuat persepsi ketidakadilan dan menurunkan kepercayaan publik terhadap lembaga legislatif. Dalam merespons konflik, pemerintah menggunakan strategi dominasi, penghindaran, dan kompromi, namun strategi tersebut cenderung bersifat reaktif dan belum mampu menyelesaikan akar konflik secara substantif. Dari perspektif administrasi publik, efektivitas manajemen konflik masih rendah karena belum optimalnya penerapan prinsip good governance, khususnya transparansi, akuntabilitas, dan partisipasi publik. Oleh karena itu, diperlukan pendekatan yang lebih integratif dan partisipatif guna meningkatkan legitimasi kebijakan serta memperkuat kepercayaan publik secara berkelanjutan.
Analisis Penyelesaian Konflik Palestina-Israel dalam Perebutan Legitimasi Politik Yerusalem dalam Perspektif Teori Kekuasaan Max Weber Aryanti, Nayla Varizka; Lailyta R, Natasya Azalea; Putri P, Andien Reznita; Laily , Sa’adatul; Albani , Ahmad Fahreza; Fitrie, Revienda Anita
Journal of Innovative and Creativity Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini bertujuan menganalisis penyelesaian konflik Israel-Palestina terkait perebutan legitimasi politik di Yerusalem melalui lensa teori kekuasaan Max Weber. Metode yang dipakai adalah penelitian kualitatif dengan pendekatan studi pustaka dari berbagai sumber ilmiah. Data dari beragam literatur dikumpulkan melalui proses kurasi yang meliputi seleksi, klasifikasi, serta analisis sesuai relevansi dan kredibilitas sumber, kemudian diinterpretasikan dengan perspektif Max Weber. Temuan penelitian mengungkap bahwa konflik Palestina–Israel bukan hanya sengketa wilayah, melainkan konflik multidimensi yang mencakup unsur sejarah, politik, dan agama. Dari perspektif Weber, konflik ini adalah persaingan kekuasaan yang terkait kuat dengan legitimasi, di mana kedua pihak mengandalkan dasar legitimasi berbeda, yakni tradisional, legal-rasional, dan karismatik. Lebih lanjut, teridentifikasi bentuk legitimasi tambahan berupa legitimasi teologis yang berasal dari keyakinan beragama. Dalam rangka penyelesaian konflik, pendekatan militer saja tidak memadai, sehingga dibutuhkan strategi pengelolaan konflik yang berfokus pada pembangunan legitimasi bersama lewat perundingan, mediasi, dan pengakuan saling menguntungkan. Meskipun begitu, proses resolusi masih terbentur berbagai kendala, seperti ketidakseimbangan kekuatan, perbedaan sumber legitimasi, serta intervensi aktor internasional. Karenanya, diperlukan strategi Komprehensif dan inklusif untuk mewujudkan perdamaian yang berkepanjangan.
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.
Analisis Value For Money Pada Dana Subsidi Suroboyo Bus Dan Wira Wiri Di Kota Surabaya Damayanti, Olivia Putri; Dzikrina, Anfara Aisyanda; Fanida, Eva Hany; Fitrie, Revienda Anita
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 6: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i6.16998

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan prinsip Value for Money (VfM) dalam pengelolaan dana subsidi transportasi publik di Kota Surabaya, dengan fokus utama pada layanan Suroboyo Bus dan WiraWiri Suroboyo. Menggunakan pendekatan kuantitatif deskriptif melalui metode analisis data sekunder, penelitian ini mengevaluasi kinerja kebijakan berdasarkan dimensi ekonomi, efisiensi, dan efektivitas. Data penelitian bersumber dari dokumen publik resmi, termasuk Laporan Kinerja Instansi Pemerintah (LKjIP) Dinas Perhubungan Kota Surabaya dan Laporan Keterangan Pertanggungjawaban (LKPJ) Walikota periode terbaru. Hasil analisis menunjukkan bahwa dari dimensi ekonomi, implementasi skema Buy The Service (BTS) pada layanan WiraWiri berhasil meminimalisasi biaya investasi armada dan menekan risiko fiskal daerah. Pada dimensi efisiensi, integrasi layanan trunk dan feeder terbukti meningkatkan aksesibilitas wilayah, meskipun efisiensi teknis pada koridor utama masih terhambat oleh kendala headway akibat kemacetan. Secara efektivitas, program subsidi telah berhasil menciptakan public value melalui peningkatan volume penumpang dan perwujudan keadilan sosial bagi kelompok rentan, namun kontribusinya terhadap perpindahan moda (modal shift) secara makro masih menghadapi tantangan besar. Penelitian ini memberikan kontribusi pada literatur administrasi publik mengenai strategi optimalisasi subsidi transportasi di wilayah metropolitan melalui keseimbangan antara kinerja keuangan dan kemanfaatan sosial.
Strategi Peningkatan Pendapatan Asli Daerah (PAD) Melalui E-SPTPD (Surat Pemberitahuan Pajak Daerah Berbasis Elektronik) di Kota Surabaya Putri, Cheryll Nandissya Aulya; Almuqita, Arinda Qomarin; Fanida, Eva Hany; Fitrie, Revienda Anita
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
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.