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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Transformative Jurnal Komunikasi Profesional Jurnal Pengabdian kepada Masyarakat Nusantara Indo-MathEdu Intellectuals Journal 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 As-Syirkah: Islamic Economic & Financial Journal Jurnal Publikasi Ekonomi dan Akuntansi
Fitrie, Revienda Anita
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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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.
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.
Analisis Potensi Peningkatan Pendapatan Asli Daerah di Kabupaten Tulungagung Ria Cristin; Ana Waritsatul Firdaus; Fanida, Eva Hany; Fitrie, Revienda Anita
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7037

Abstract

The Tulungagung Regency Government conducted this research based on the provisions of Article 23 of Law Number 13 of 2019 concerning Reports and Evaluation of Regional Government Implementation. This study aims to analyze the performance achievements of the Tulungagung Regency Government in 2022 based on the Summary Report on Regional Government Implementation (RLPPD). This research used a quantitative descriptive method with a document analysis approach to data on macro performance achievements, basic services, regional financial management, and regional innovation. The analysis results indicate that Tulungagung Regency's macro performance in 2022 experienced significant improvement, as evidenced by increases in the human development index, economic growth, and per capita income, as well as a decrease in the poverty rate. However, unemployment and income inequality remain challenges that require attention. Overall, the 2022 RLPPD of Tulungagung Regency reflects relatively good Regional Government performance, but continues to require continued efforts to improve the quality of public services and equitable distribution of public welfare.
Co-Authors A, A’isah Abdillah, Dicky Candra Adit Kurniawan, Ferdy Anton Albani , Ahmad Fahreza Almuqita, Arinda Qomarin Ana Waritsatul Firdaus Ana, Rani Rusdi ARTONO Aryanti, Nayla Varizka Asa Handsant, Farah Fatima Asmaranti, Anisa Dwi BAMBANG SIGIT WIDODO Danang Tandyonoman Dinar Rizky Listyaputri Dwi Iswahyudi, Sultan Ahmad Eva Hany Fanida, Eva Hany Ferina, Anggia Citra Okta Firmansyah, Adji Galih Wahyu Pradana Hafizh, Muhammad Aufa Huda, Anam Miftakhul Ilman, Ghulam Maulana Indrawati, Tri Mei Laily , Sa’adatul Laily, Sa’adatul Lailyta R, Natasya Azalea Lestari, Anji Dian Machfud, Agus Maruf, Muhammad Farid MAYA MUSTIKA KARTIKA SARI, MAYA Ma’ruf, Muhammad Farid Megawati, Suci Moch. Mubarok Muharam Muzayanah Muzayanah Novitasari, Erika Rahma NUGROHO HARI PURNOMO Nurwidya, Maharani Putri Octavianti, Eisya Maula Wahyu Pratama, Aditya Bagus Puspitasari, Yessi Dwi Putri P, Andien Reznita Putri, Cheryll Nandissya Aulya Putri, Marshanda Ika Amelia Ramdhani, Ilham Ria Cristin Rojabi, Muhammad Alka Gustiyan Sajida, Rania Hanin Salsabila, Talitha Hurin Setyowati, Raden Roro Nanik Shafira, Katerina Shobirin, Dewi Rahma Suci, Ken Maulida Musthika Tirta Wahyuni, Jauhar Weston, Alda Dewi Wicaksono, Rayhan Adi Yudiansyah, Indira Ardina Yustanika, Nuarsada Zhara, Tria Maulana