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All Journal Publika AS-SIYASAH: Jurnal Ilmu Sosial Dan Ilmu Politik Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Community Development Journal: Jurnal Pengabdian Masyarakat REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN PROFICIO: Jurnal Pengabdian Masyarakat Indo-MathEdu Intellectuals Journal Jurnal Progress Administrasi Publik (JPAP) Aplikasi Administrasi: Media Analisa Masalah Administrasi J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Artificial Intelligence and Digital Business Madani: Multidisciplinary Scientific Journal Indonesian Journal of Multidisciplinary on Social and Technology Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI) Socius: Social Sciences Research Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum Horizon: Indonesian Journal of Multidisciplinary Jurnal Social Society Jurnal Riset Mahasiswa Akuntansi Income Journal of Economics Development Sultan Adam : Jurnal Hukum dan Sosial Indonesian Journal of Innovation Multidisipliner Research Jurnal Cendekia Ilmiah Ulil Albab PESHUM Jurnal Ilmu Sosial dan Humaniora Custodia: Journal of Legal, Political, and Humanistic Inquiry SANTINA: Jurnal Manajemen dan Administrasi Publik
Eva Hany Fanida
Universitas Negeri Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Strategi Pemerintah Kota Surabaya dalam Penyesuaian APBD 2026 untuk Mendukung Infrastruktur Berkelanjutan (SDGs 9) Achmad Kamal Syah Lilah; Lakxit Gustav Nur Aziz; 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.v5i4.16875

Abstract

Pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) merupakan instrumen penting dalam mendukung pembangunan daerah yang efektif dan berkelanjutan. Penelitian ini bertujuan menganalisis strategi Pemerintah Kota Surabaya dalam menyesuaikan pengelolaan APBD pascapenerapan kebijakan efisiensi dan pemangkasan anggaran tahun 2026 serta implikasinya terhadap pembangunan infrastruktur yang mendukung Sustainable Development Goals (SDGs) ke-9. Penelitian ini menggunakan pendekatan kuantitatif dengan desain deskriptif-komparatif. Data yang digunakan berupa dokumen APBD Kota Surabaya tahun 2024–2026 yang dianalisis melalui studi dokumentasi. Teknik analisis yang digunakan meliputi analisis deskriptif, komparatif, analisis rasio, dan analisis pertumbuhan untuk melihat perubahan struktur anggaran antar tahun. Hasil penelitian menunjukkan bahwa Pemerintah Kota Surabaya melakukan efisiensi pada belanja operasional yang hanya tumbuh 0,04%, sementara belanja modal meningkat sebesar 14,17%, terutama pada sektor jalan, jaringan, dan irigasi. Penurunan dana transfer pusat sebesar 24,11% direspons melalui peningkatan pembiayaan daerah yang mencapai Rp1,88 triliun serta penguatan belanja tidak terduga sebagai mitigasi risiko. Strategi ini menunjukkan komitmen pemerintah dalam menjaga keberlanjutan pembangunan infrastruktur dan mendukung pencapaian SDGs ke-9 di tengah tekanan fiskal.
Analisis Strategi Penggunaan APBD dan DAK dalam Pengembangan Pariwisata Kabupaten Ponorogo Nafa Fadhilatul Latifah; Gita Aulia Rohmah; 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.v5i4.16953

Abstract

This study examines the effectiveness of the Regional Budget (APBD) and Special Allocation Fund (DAK) in the tourism sector of Ponorogo Regency, as well as their impact on the growth of Regional Own Revenue (PAD). The study’s relevance is strengthened by Ponorogo’s recognition as a member of UNESCO Creative Cities Network (UCCN) in 2024 through the Reog performing art, which opens considerable opportunities for culture-based tourism development. A qualitative descriptive method is employed using a documentation study approach, drawing on APBD realization reports, DAK implementation records, BPS statistical data, and regional planning documents. The analytical framework is grounded in public budget effectiveness theory and its alignment with SDG 8 (decent work and economic growth), SDG 11 (sustainable cities and communities), and SDG 17 (partnerships for the goals).
Strategi Digitalisasi Transaksi Keuangan dalam Pengawasan dan Monitoring Kemitraan Universitas dan Bank Negara Naila Mutia Hafidzah; Intan Dwi Noviana; 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.v5i4.17123

Abstract

This study is motivated by the growing need for efficient, transparent, and accountable financial management systems in educational institutions through the use of digital technology. The objective of this study is to analyze strategies for the digitization of financial transactions in support of financial oversight and monitoring in partnerships between universities and state-owned banks. This study employs a descriptive-comparative qualitative approach, utilizing secondary data obtained through literature reviews and documentation, such as annual banking reports, payment system policy reports, and relevant institutional documents. The findings indicate that the digitization of financial transactions enhances operational efficiency, accelerates transaction processes, and supports real-time financial monitoring. Furthermore, digitalization also strengthens transparency and accountability in financial management and supports collaborative governance practices through cross-sector partnerships. However, the implementation of digitalization still faces challenges regarding human resource readiness and cybersecurity risks. Therefore, the digitalization of financial transactions is a crucial strategy for enhancing modern and sustainable financial governance.
Co-Authors Achmad Kamal Syah Lilah Adam Jamal Adhienda Syarafina Ghaisani Adhim Lathif Aliy Adinda Eka Fadilah Aditya Bagus Pratama Adji Firmansyah Ahmad Dwi Rifani Ailsa Daffa Aisyah Febbiyanti Akmal Bhagaskara Allexa Belva Sepdiana AW Amelya Putri Christanty Andina Rizki Nur Kharisa Anfara Aisyanda Dzikrina Angeline Fannesa Febriyana Anggita Cahyani Setyoningrum Anisa Annisa Rizma Ramadhani Arinda Qomarin Almuqita Attina Aulia Rahma Aulia Fitri Ramadani Aulia Khoirun Nisaa' Ayunda Putri Athamevia Azalea Zahwa Rishavaila Bunga Fryscilla Fedora Nadeak Cahya Kayla Azzahra Hartono Ceva Yuana Rivera Cheryll Nandissya Aulya Putri Chusnul Khotimah Clara Rossa Wibisono Daffa Eka Saputra Deby Febriyan Eprilianto Desi Nurlaily Dewi Rahmawati Diyah Ismi Meiylisa Dwindya Ililiyun Edlyn Salsabella salsabella Eka Nur Anggraini Ella Nur Aini Erika Rahma Novitasari Evanda Arsinta Rahma Fabima Rohmatimminallohi Lintalahum Farah Amelia Pradina Faylla Apriliana Putri Felisha Rahma Antoni Fidela Salsabillah Fikri Akbar Syarifuddin Fitrotun Niswah FITROTUN NISWAH Galih Wahyu Pradana Gita Aulia Rohmah Haliza Firdausy Nuzula Harmanto Harmanto Ilham Firdaus Pranoto Inaya Regita Cahyani Indah Prabawati Indah Prabawati Indira Ardina Yudiansyah Intan Dwi Noviana Ivena Callista Putri Jelita Nur Aziza Jiwa Gaby Sahira Anindya Jordan Marcello Al Farrel Kalyana Larasati Kevin Adisputra Kevin Raditya Kusuma Keysia Jessika Intansari Kheizha Arthaning Wibowo Kirani Felita June Lailatul Hikmiyah Lakxit Gustav Nur Aziz Lilis Suryani Dwi Aningsih Lulus Gadis Sulaksana Lutfia Lukinita Made Beryl Ramadian Dwipayana Maheswari Ivana Putri Cahyaningrum Maria Ainin Zulfah Marshanda Ika Amelia Putri Marvella Hardiana Abiwardani Mawar Datul Khalwa Meirinawati Meirinawati M Meirinawati Meirinawati Melda Fadiyah Hidayat Melda Hidayat Mila Rahmawati Mochamad Farros Pambudi Luhur Muchammad Nur Salim Muh Hylmi Adhitya Nindra Muhammad Alka Gustiyan Rojabi Muhammad Aufa Hafizh Nadhira Allysha Rahmania Nadira Putri Riyanci Nafa Fadhilatul Latifah Nafsah Alifatul Hasanah Naila Mutia Hafidzah Nailah Nur Anisah Najuwa Safira Aulia Putri Nasya Firdaushaumy Naufal Syaraful Wafa’ Naysabel Fahrindi Intaniaputri Nazwa Ansalna Rahmania Neny Ayu Nourmanita Nimas Bening Olivia Putri Damayanti Pamungkas Rahmat Fariid Tegar Putri Alit Jerryni Azzahra Putri Kirani Cahyaningrum Raehanun Nafaretta Fiyorentina Randita Ainun Guntari Ratu Mutiara Azzah Ratu Syifa Khairani Ravienda Anita Fitrie Rayhan Adi Wicaksono Regita Cahya Ramadhania Revania Anindhita Putri Revienda Anita Fitrie Revienda Anita Fitrie Revienda Anita Fitrie Rikha Janatul Ma'wa Rizky Maya Wulandari Satria Wahyu Helmyawan Shyalum Aulia Putri Suci Megawati Taniya Sahisnu Sufisyar Trenda Aktiva Oktariyanda Trenda Aktiva Oktariyanda Trenda Aktiva Oktariyanda Vika Armelya Putri Vike Agestian Frastami Virly Novwinda Hakim Wilda Zuliasari Yemima Chrisnanda Prasetyo Zahra Auryn Cintany Anaka Puspita Cahyono Zahran Yaka Resyawal