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Analisis Peran Masyarakat dalam Monitoring dan Pengawasan Pengelolaan Keuangan Pemerintah Daerah Mojokerto Chusnul Khotimah; Maria Ainin Zulfah; Eva Hany Fanida; Revienda Anita Fitrie
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1415

Abstract

Urgensi penelitian ini adalah untuk mengoptimalkan peran masyarakat dalam monitoring dan pengawasan pengelolaan keuangan Pemerintah Daerah Mojokerto guna meningkatkan transparansi, akuntabilitas, dan mencegah terjadinya penyimpangan anggaran. Partisipasi masyarakat memainkan peran yang sangat penting dalam mewujudkan transparansi dan akuntabilitas dalam pengelolaan keuangan daerah. Namun, dalam praktiknya, partisipasi masyarakat dalam pemantauan dan pengawasan pengelolaan keuangan daerah masih belum optimal. Penelitian ini bertujuan untuk menganalisis peran partisipasi masyarakat dalam pemantauan dan pengawasan pengelolaan keuangan daerah, khususnya di Kabupaten Mojokerto. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kepustakaan (library research), melalui analisis berbagai sumber data sekunder seperti jurnal ilmiah, buku, serta peraturan perundang-undangan. Hasil penelitian menunjukkan bahwa partisipasi masyarakat berfungsi sebagai pengawas eksternal, baik melalui mekanisme formal seperti Musyawarah Perencanaan Pembangunan (Musrenbang) maupun mekanisme informal melalui saluran pengaduan masyarakat. Efektivitas partisipasi masyarakat dipengaruhi oleh berbagai faktor, antara lain transparansi informasi, tingkat literasi masyarakat, dan responsivitas pemerintah. Dalam konteks Kabupaten Mojokerto, pemerintah daerah telah menyediakan akses informasi melalui platform digital mojokertokab.go.id untuk meningkatkan transparansi dan partisipasi masyarakat. Namun, dalam implementasinya masih terdapat beberapa kendala, seperti rendahnya literasi digital masyarakat dan terbatasnya akses terhadap teknologi digital. Penelitian ini menyimpulkan bahwa partisipasi masyarakat memiliki potensi yang besar sebagai pengawas dalam memperkuat akuntabilitas pengelolaan keuangan daerah, tetapi masih memerlukan penguatan melalui peningkatan transparansi dan penerapan tata kelola pemerintahan yang lebih partisipatif.
Efektivitas Sistem E-Budgeting dalam Memitigasi Resiko Penyelewengan Anggaran pada Pemerintah Kota Surabaya Nadhira Allysha Rahmania; Jelita Nur Aziza; Eva Hany Fanida; Revienda Anita Fitrie
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1439

Abstract

This research is motivated by the vulnerability of regional budget preparation processes to corruption, collusion, and nepotism (KKN), such as “phantom budgets” and budget manipulation caused by manual, non-transparent systems. This study aims to evaluate the effectiveness of the E-Budgeting system in the Surabaya City Government as a tool to mitigate the risk of budget misappropriation. Using a qualitative descriptive method, the research analyzes secondary data from official financial reports and BPK audit results through documentation and literature studies. The results indicate that E-Budgeting in Surabaya effectively mitigates budget fraud risks by digitizing every stage of planning from Musrenbang to APBD and locking data inputs to prevent unauthorized changes. Features such as the audit trail strengthen internal control and transparency, contributing to Surabaya’s consistent Unqualified Opinion (WTP) from the BPK. However, the system’s effectiveness remains dependent on non-technical factors, including the integrity of human resources and institutional commitment. The study concludes that while E-Budgeting significantly narrows the opportunity for administrative fraud, continuous training and supervision are essential for optimal implementation.
Dominasi Sektor Industri Pengolahan dan Implikasinya terhadap Pendapatan Daerah Kota Kediri Randita Ainun Guntari; Amelya Putri Christanty; Eva Hany Fanida; Revienda Anita Fitrie
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1442

Abstract

Urgensi penelitian ini terletak pada pentingnya memahami sejauh mana dominasi sektor industri pengolahan memengaruhi Pendapatan Asli Daerah (PAD) Kota Kediri guna mendukung perumusan kebijakan ekonomi daerah yang lebih berkelanjutan, adaptif, dan mampu mengurangi ketergantungan terhadap satu sektor ekonomi tertentu. Pelaksanaan otonomi daerah menuntut pemerintah daerah meningkatkan kemandirian fiskal melalui optimalisasi Pendapatan Asli Daerah (PAD), yang dipengaruhi oleh struktur ekonomi daerah. Kota Kediri memiliki struktur ekonomi yang didominasi sektor industri pengolahan yang konsisten memberikan kontribusi besar terhadap Produk Domestik Regional Bruto (PDRB) berdasarkan data Badan Pusat Statistik Kota Kediri. Dominasi sektor industri ini berperan sebagai penggerak utama dalam perekonomian daerah tetapi juga berpotensi memperluas bisnis penerimaan fiskal melalui pajak dan retribusi. Penelitian ini bertujuan untuk menganalisis dominasi sektor industri pengolahan dan implikasinya terhadap pendapatan daerah Kota Kediri. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis data statistik untuk mengukur kontribusi sektor industri pengolahan terhadap PDRB dan PAD serta menilai implikasi fiskalnya terhadap pendapatan daerah. Hasil penelitian menujukkan bahwa sektor industri pengolahan memberikan kontribusi signifikan terhadap PAD Kota Kediri. Temuan ini mengindikasikan bahwa optimalisasi sektor industri pengolahan berpotensi dalam meningkatkan kemandirian fiskal dan pembangunan ekonomi daerah yang berkelanjutan.
Analisis Value For Money Pada Dana Subsidi Suroboyo Bus Dan Wira Wiri Di Kota Surabaya Olivia Putri Damayanti; Anfara Aisyanda Dzikrina; Eva Hany Fanida; Revienda Anita Fitrie
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.
Peran Pendapatan Asli Daerah (PAD) Kota Surabaya Dalam Mendukung Kemandirian Fiskal Daerah Nadira Putri Riyanci; Felisha Rahma Antoni; Eva Hany Fanida; Revienda Anita Fitrie
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.v5i6.17087

Abstract

Penelitian ini membahas peran Pendapatan Asli Daerah (PAD) dalam mendukung kemandirian fiskal Kota Surabaya pada periode 2021-2025. Keberhasilan desentralisasi fiskal diukur dengan kemampuan suatu daerah dalam membiayai urusan pemerintahannya sendiri. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Hasil penelitian menunjukkan bahwa PAD Kota Surabaya mengalami pertumbuhan yang positif yang berkisar 12-18% selama periode 2021-2025 dengan pajak daerah sebagai komponen utama yang berkontribusi sebesar 78,9% terhadap total PAD. Berdasarkan perhitungan Indeks Kemandirian Fiskal (IKF), Kota Surabaya memperoleh nilai 0,61 yang menjadikan Kota Surabaya termasuk dalam kategori mandiri. Hal ini mengindikasikan bahwa Kota Surabaya telah berhasil mengoptimalkan potensi fiskal daerahnya sehingga tidak bergantung pada transfer dari pemerintah pusat.
Strategi Peningkatan Pendapatan Asli Daerah (PAD) Melalui E-SPTPD (Surat Pemberitahuan Pajak Daerah Berbasis Elektronik) di Kota Surabaya Cheryll Nandissya Aulya Putri; Arinda Qomarin Almuqita; Eva Hany Fanida; Revienda Anita Fitrie
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
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.
Inovasi Aplikasi Sistem Informasi Rekapitulasi (Sirekap) dalam Peningkatan Pelayanan Komisi Pemilihan Umum (KPU) Kota Surabaya Muchammad Nur Salim; Eva Hany Fanida; Meirinawati M; Deby Febriyan Eprilianto
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 4, No 1 (2026): August 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21279659

Abstract

The Recapitulation Information System (Sirekap) is an e-government-based innovation designed to support transparency, accountability, effectiveness, and efficiency in the vote recapitulation stage of elections. This study employed a descriptive qualitative research method. Data were collected through interviews, observations, literature review, and documentation. The findings indicate that the implementation of SIREKAP at the General Election Commission (KPU) of Surabaya City has fulfilled most of the public sector innovation success indicators proposed by Bugge et al. (2018). The innovation has improved public service quality by accelerating the dissemination of election result information, enhancing transparency, and increasing the efficiency of the vote recapitulation process. Nevertheless, further improvements in human resource capacity, information technology infrastructure, and system evaluation are necessary to ensure that the implementation of SIREKAP becomes more effective and sustainable.
Kesenjangan Perencanaan dan Realisasi Anggaran Pendidikan di Kota Surabaya: Kajian Faktor Penyebab dan Implikasi Kebijakan Melalui Studi Literatur Indira Ardina Yudiansyah; Marshanda Ika Amelia Putri; Eva Hany Fanida; Revienda Anita Fitrie
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal
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
Efektivitas Pengawasan dan Monitoring Keuangan Daerah Terhadap Peningkatan PAD Kota Bandung Tahun 2023 Adji Firmansyah; Muhammad Alka Gustiyan Rojabi; Eva Hany Fanida; Revienda Anita Fitrie
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal
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 Aditya Bagus Pratama; Rayhan Adi Wicaksono; Revienda Anita Fitrie; Eva Hany Fanida
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal
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
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 Amelia Putri Arini Amelya Putri Christanty Andina Rizki Nur Kharisa Anfara Aisyanda Dzikrina Angeline Fannesa Febriyana Anggita Cahyani Setyoningrum Anisa Annisa Rizma Ramadhani Anthony Sebastiane Chandra 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 Cindhe Wati Kartika Dewi 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 Ezra Stevanus Aloo 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 Hadrian Gustin Urdha 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