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The The Role of Regional Tax Management in Supporting the Increase of Local Own-Source Revenue at Bapenda UPTB 3 Surabaya Putri, Aldhila Shafira; Sri Trisnaningsih
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i2.1229

Abstract

This study aims to evaluate the contribution of Land and Building Tax (PBB) management to increasing Local Own-Source Revenue (PAD) at Bapenda UPTB 3 Surabaya, with a focus on the role of digital transformation in tax collection. The study examines regional tax management supported by taxpayer compliance, system digitalization, and efficient collection mechanisms. A descriptive qualitative method with a case study approach was employed. Data were collected through direct observation, interviews, and documentation conducted during a five-month internship period at Bapenda UPTB 3 Surabaya. The findings reveal that effective PBB management contributes significantly to improving collection efficiency and strengthening local revenue generation. The implementation of digital systems has facilitated tax administration, enhanced monitoring processes, and encouraged higher taxpayer compliance. However, several operational challenges remain, particularly in optimizing system utilization and human resource competencies. Therefore, policy efforts should prioritize accelerating digital transformation and enhancing staff capacity to support sustainable improvements in regional tax administration and PAD growth.
The Effectiveness of the General Procurement Plan Information System (SIRUP) Implementation within the Public Procurement Cycle at the Bawaslu Surabaya Ardilla Novianti; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i2.1251

Abstract

This study aims to analyze the effectiveness of the General Procurement Plan Information System (SIRUP) in supporting procurement planning and transparency at Bawaslu Surabaya during the non-election period. Employing a qualitative descriptive approach, data were collected through interviews, observations, documentation, and literature review involving key informants from the procurement management unit. The findings reveal that SIRUP has enhanced administrative order, facilitated procurement monitoring, and improved public access to procurement information, thereby strengthening transparency and accountability. Nevertheless, several challenges remain, including limited human resources, frequent budget revisions requiring data updates, and technical system issues. The study concludes that strengthening operator capacity and improving digital infrastructure are essential to optimize SIRUP implementation and sustain good governance within election oversight institutions.
Analysis of Social Security Claims Data for Strategic Decision Making at BPJS Ketenagakerjaan Juanda Sri Trisnaningsih; Fransisca Fitriani
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i2.1253

Abstract

Through a number of social programs, BPJS Ketenagakerjaan plays a significant role in providing social protection for workers in Indonesia. The large volume of claims submitted by participants generates valuable data that can be utilized as a source of knowledge in the decision-making process. The purpose of this study is to examine social security claim data from the Juanda Branch of BPJS Ketenagakerjaan in 2025 and determine how it can be used to inform strategic decision-making. This study employs a quantitative descriptive methodology using secondary data in the form of claim payment summaries. The analyzed programs include Old-Age Security (JHT), Work Accident Insurance (JKK), Death Benefit Insurance, Periodic Pension Benefits (JP Berkala), Lump-Sum Pension Benefits (JP Lumpsum), and Job Loss Insurance (JKP). The findings indicate that claim patterns across these programs provide important insights into workforce risk distribution and benefit utilization trends. Such information can support BPJS Ketenagakerjaan in improving service efficiency, financial planning, and policy formulation to enhance the effectiveness of social security delivery.
Pengaruh Literasi Keuangan dan Inklusi Keuangan Terhadap Keberlangsungan Usaha Mikro, Kecil, dan Menengah Pada Masa Resesi Ekonomi Haki Why Perwirianto; Sri Trisnaningsih
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.249

Abstract

Resesi ekonomi akibat pandemi Covid-19 memberikan pengaruh signifikan terhadap keberlangsungan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Dan di keadaan tersebut, literasi keuangan dan inklusi keuangan merupakan faktor penting yang dapat mendukung keberlangsungan usaha. Penelitian ini difokuskan untuk mengkaji pengaruh literasi keuangan dan inklusi keuangan terhadap keberlangsungan UMKM pada masa resesi ekonomi. Penelitian menggunakan pendekatan kuantitatif. Data primer diperoleh melalui penyebaran kuesioner kepada 109 pelaku UMKM di Kecamatan Tenggilis Mejoyo, Kota Surabaya, dipilih menggunakan teknik purposive sampling. Data penelitian dianalisis memakai metode regresi linier berganda yang diolah melalui program SPSS. Temuan penelitian memperlihatkan bahwa secara parsial literasi keuangan mampu memberikan pengaruh positif dan signifikan terhadap keberlangsungan UMKM, sementara inklusi keuangan tidak menunjukkan pengaruh signifikan terhadap keberlangsungan UMKM. Namun, secara simultan literasi keuangan dan inklusi keuangan berpengaruh signifikan terhadap keberlangsungan UMKM. Nilai koefisien determinasi sebesar 31,1% menunjukkan bahwa variabel literasi keuangan dan inklusi keuangan mampu menjelaskan keberlangsungan UMKM sebesar 31,1%, sementara sisanya dipengaruhi oleh variabel lain di luar penelitian. Penelitian ini menunjukkan bahwa kemampuan pengelolaan keuangan menjadi faktor penting dalam menjaga keberlangsungan UMKM pada kondisi resesi ekonomi.