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ANALISIS KEUANGAN DAERAH UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI PENGELOLAAN APBD DI KABUPATEN SIDOARJO Deris Lilian Fisfia; Dwi Ayu Ijayanti; Eva Hany Fanida; Melda Fadiyah Hidayat
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47540

Abstract

This study aims to determine the level of effectiveness in realizing Regional Original Revenue (PAD) within the established targets, as well as assess the level of efficiency in budget utilization and identify the regional government's ability to manage financial resources. The research method used is descriptive quantitative, using the following formulas: Independence Ratio, Effectiveness Ratio, Efficiency Ratio, and Growth Ratio. The results reveal that the independence ratio averages 81.73%, categorized as delegative. The effectiveness ratio is above 100.00% annually, indicating that regional government performance is highly effective. The efficiency ratio tends to fluctuate, hovering around 100.00%, indicating that regional expenditure management is inefficient. Meanwhile, the growth ratio is on a positive trend, averaging 14.06%, indicating that regional governments have a significant capacity to increase regional revenue.
ANALYSIS OF FOREIGN TOURIST DYNAMICS ON THE PERFORMANCE OF LOCAL ORIGINAL INCOME OF BALI PROVINCE IN THE ERA OF SUSTAINABLE RECOVERY (2019-2024) Nur Zaskia Andriani Safira; Safila Fidrianata; Eva Hany Fanida; Revienda Anita Fitrie
Journal Informatic, Education and Management (JIEM) Vol 8 No 2 (2026): AUGUST
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v8i2.353

Abstract

The tourism sector is the backbone of the Bali Province economy , contributing significantly to Regional Original Income (PAD). This study aims to analyze the relationship between the dynamics of foreign tourist visits and the performance of Bali Province's PAD in the 2019-2024 period , which includes three distinct phases : pre-pandemic stability , extreme contraction due to the COVID-19 pandemic , and sustained recovery . The study uses a descriptive qualitative approach with case study methods and thematic analysis . Secondary data were obtained from the Statistics Indonesia (BPS) of Bali Province , the Directorate General of Taxes (DJPb) of the Ministry of Finance of Bali Province , the Directorate General of Taxes (DJPPK) of the Ministry of Finance , and accredited national journals . The results show that the dynamics of foreign tourist visits have a consistent and direct relationship with the performance of Bali's PAD, which operates primarily through local taxes from the accommodation and food and beverage sectors . The analysis of the three temporal phases reveals an asymmetric pattern , namely that the contraction of tourism due to the COVID-19 pandemic resulted in very significant fiscal pressure . However , the recovery that has taken place since 2022 has proven to exceed pre-pandemic levels in 2024. This study offers novelty with a three- phase temporal analysis approach that allows for the contextual identification of tourism transmission mechanisms to PAD . The results can provide an empirical basis for recommendations for diversifying the PAD base as a long - term regional fiscal vulnerability mitigation strategy .
STRATEGI PEMERINTAH DESA KWANGSAN KECAMATAN SEDATI KABUPATEN SIDOARJO DALAM MENINGKATKAN INDEKS KETAHANAN SOSIAL (IKS) PADA STATUS DESA MANDIRI Vika Armelya Putri; Trenda Aktiva Oktariyanda; Meirinawati; Eva Hany Fanida
Publika Vol. 14 No. 1 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/publika.v14n1.p269-278

Abstract

The implementation of strategic management in improving the Social Resilience Index (Indeks Ketahanan Sosial/IKS) represents an effort by village governments to strengthen social cohesion and community stability amid social dynamics and modernization. The Government of Kwangsan Village has implemented strategies to enhance social resilience through community participation and public service innovation. This study aims to analyze the strategic management process of Kwangsan Village Government in improving the Social Resilience Index by applying the strategic management framework proposed by Ahmad (2020) and the strategy evaluation perspective of David & David (2017), which includes strategy formulation, implementation, and evaluation. This research employed a descriptive qualitative approach. Data were collected through interviews, observation, and documentation. The informants consisted of village officials and community members. Data analysis was conducted through data reduction, data display, and conclusion drawing. The results indicate that strategic management in Kwangsan Village has been implemented in a progressive and adaptive manner. In the formulation stage, the village government identified internal strengths such as social capital and institutional capacity, as well as challenges including declining participation in several IKS indicators. Strategy implementation was carried out through strengthening social activities and digital-based public service innovations. Strategy evaluation was conducted through program review and adjustment of approaches; however, it has not been fully supported by systematically documented and measurable performance indicators.
Evaluasi Penganggaran dalam Program Penurunan Stunting pada Dinas Pemberdayaan Perempuan dan Perlindungan Anak DP3A Kota Surabaya Nur Wahdatunnisa; Eva Hany Fanida; Melda Fadiyah Hidayat
JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN Vol. 5 No. 1 (2026): JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN
Publisher : Fakultas Teknik Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58169/jwikal.v5i1.1052

Abstract

This study aims to analyze the budgeting activities of the Surabaya City Women's Empowerment, Child Protection, and Population Control and Family Planning Agency (DP3A-PPKB) in supporting stunting reduction, while evaluating policy effectiveness, efficiency, responsiveness, and accuracy through William N. Dunn's evaluation framework. A qualitative case study design was utilized, supported by document analysis of planning records, budget realizations, and stunting prevalence data from 2019–2024. Findings reveal that DP3A's budget allocation aligns with the regional development plan and facilitates family-based sensitive interventions. Despite the first-quarter 2025 realization reaching only 9.5% of the total IDR 58.3 billion, strategic programs persisted through cross-sectoral collaboration and adaptive implementation strategies involving multiple stakeholders. The study concludes that DP3A's contributions are indirect, contingent on inter-organizational synergy among regional apparatus units (OPD). Ultimately, stunting reduction success hinges not on budget magnitude alone, but on systemic integration, policy coordination, and sustained collaborative governance across sectors. These findings emphasize the importance of strengthening institutional networks to improve program effectiveness and long-term nutritional outcomes for children.
Urgensi Penguatan Inspektorat Daerah dalam Pengawasan Keuangan Kota Pasuruan Berbasis SDGs 16 Alifatu Azwa Shoima; Nayshira Rieva Candra; Eva Hany Fanida; Melda Fadiyah Hidayat
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 4: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i4.16779

Abstract

Penelitian ini bertujuan untuk menganalisis urgensi peran Inspektorat Daerah dalam pengawasan keuangan daerah guna mendukung pencapaian Sustainable Development Goals (SDGs) 16 di Kota Pasuruan, dengan fokus evaluasi pada periode 2021-2025. Pendekatan kualitatif diterapkan dengan metode library research dan analisis deskriptif berbasis data sekunder, meliputi dokumen APBD, laporan realisasi anggaran, portal transparansi pemerintah daerah, serta literatur ilmiah pengawasan keuangan publik. Hasil studi menunjukkan adanya pola penggunaan anggaran yang tidak konsisten dengan kecenderungan penumpukan pengeluaran pada triwulan IV. Pencapaian pendapatan cenderung stabil dalam rentang 97-106%, tetapi pengawasan dari Inspektorat masih bersifat reaktif dan adminisitratif. Hal ini terlihat dari pencapaian kinerja yang hanya 78,5% dibandingkan dengan target yang diharapkan sebesar 90% serta dominasi temuan administratif yang mencapai 56,3%. Keadaan ini menghalangi penciptaan nilai publik dan mengurangi efektivitas manajemen. Oleh karena itu direkomendasikan integritas kerangka Governance, Risk, and Compliance (GRC) serta akselerasi adopsi sistem E-Audit untuk transformasi pengawasan menjadi preventif, berbasis risiko, dan berorientasi pada peningkatan akuntabilitas keuangan daerah secara berkelanjutan.
Co-Authors ACHMAD HINADA MILATUS S ADITYA GALUH PERSADA Akmal Bhagaskara Al Malika Atayni Alfidioni Aprilia Aryanti Alifatu Azwa Shoima Almy Aprilia Azizi Hasib Amanda Dhealita Putri Pungkita Amelia Putri Nur Ramadhani Amin Nati Karmilah Ananda Diane Masayu Andhika Pradana, Dicky Anisa Dwi Asmaranti Anisa Nur Fadilla Anita Fitrie, Revienda ASTRIED PAMELLA CHOLIFAH Aulia Jasmine Zalfania Azzahra Ayu Apriliana Puspita Styareni AYUK AYUNINGSARI Azeria Diazpitaloka Putri Sulistyono Azzahra Zaitira Meiyasa BAGAS FERRY HARDIANTO BAHRUR RIZQI, MOHAMMAD Bella Nofita Ramadani Berliana Arta Migia Dwi Saharsa Deris Lilian Fisfia Dhea Roesita Rahmasari Dian Winarti Dicken Naluraning Yasmara Dwi Ayu Ijayanti ENDIRA ARVIANTY Fahmi Bima Nugraha Fajriyah Lutfiyatul Hikmah FARISA RAMADHANI FEBBY RAMADHANI FEBRY ARYANTO WIBOWO Felisha Rahma Antoni Ferdiana Putriani FITROTUN NISWAH Ghina Ardlillah GHINA RIDHO MUAFA Grescia Alfita Miryana Hanifa Putri Ambarini Harmanto Harmanto HELMI HIKMAH BACHRIA HIMAWAN TRI HANDOKO Ililiyun, Dwindya Innama Dwi Wahyunarni INNE AJENG KHARISMANANDE Intan Putri Ramadhani IRFANDI PRABOWO Juliana Mas Kinanti Saragih Kezhia Febrin Nadia Krista Kholilah Danarratoe Kharima Khusherawati, Naprillia Lailatul Fadiyah Lailatul Mufidah Laviona Zaskya Meyca Linda Nirmalasari MAIMONAH MEIRINAWATI Meirinawati Meirinawati Meirinawati Meirinawati, Meirinawati Melda Fadiyah Hidayat Merry Putri Sodani Mirtha Ilmi MOCHAMAD RENDY RAMADHANA Muhaiyinatun Masturo Muhammad Farid Ma'ruf Muhammad Reyhan Mumtaz Chaq Nadiah Aurahmadani Priyambodo Nadira Putri Riyanci NAFISAH MARYAM ABDULLAH Natasya Salsabila Pramudita Nayshira Rieva Candra Neny Ayu Nourmanita Nesia Salsabilla Neylla Putri Aisyah Novi Dwi Arianti Noviana Eka Widyastuti Nur Laily Zumrotul Khasana Nur Wahdatunnisa Nur Zaskia Andriani Safira NURUL DHEA NARASMITA PUPUT TRISNA ASIH PURI KARNIA Putri Wira Triyananta Rachmadini Rizqillah RAHMAH SINTYA ANGGRAINI RAMADHANI KARINA SURYADEVI Ravienda Anita Fitrie REGITA ADE IRAWAN Reskhy Illhami Eka Putri Revienda Anita Fitrie RIKI NOVA HARDITA Riyan Nur Fitri Pratama RIZKI ROUDLOTUL JANNAH Rizky Dwi Sulistyo Rahayu Royhan Hidayat Safila Fidrianata Salsabila Devira Kurnia Damayanti Sibuea, Dipahot SRI BINTANG ANNISAUL CHOIRIYAH Syafiyatul Fakhomah Thalita Nadia Putri Aryanti Trenda Aktiva Oktariyanda Tsamara Dilla Zica Vika Armelya Putri VITA ZUHROHTUL MASUDAH Vivi Fidianingsih VIVI NUR VITASARI VRIEZKA MUTIARA ARINI WAHYU DEWI KESUMA Widya Dwi Prastiwi Winona Islamay Firmansyah YOSUA IVAN PRATAMA YUDHISTIRO REKSO YUDHO