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Perbandingan Pendapatan Pajak Daerah dengan Tingkat Kesejahteraan Masyarakat Jakarta Utara Aulia Khoirun Nisaa'; Daffa Eka Saputra; 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.v7i3.5609

Abstract

This study is motivated by the need for Islamic education to respond to the diverse characteristics of learners and the demands of independent learning in the contemporary era. Until now, learning practices have tended to focus on a single specific approach, and thus have not fully accommodated the development of learners’ learning autonomy. This study aims to analyse learning designs based on the principles of pedagogy, andragogy, and heutagogy, as well as their relevance within the context of Islamic education. The research employs a qualitative approach through a systematic literature review of reputable journal articles, academic books, and relevant conference proceedings, with data analysis conducted using thematic analysis. The results indicate that pedagogy, andragogy, and heutagogy form a learning continuum representing a shift from teacher-centred learning towards learner-determined learning. These three approaches have fundamental differences regarding the roles of learners and educators, the structure of learning, learning orientation, and evaluation strategies; however, they are complementary within Islamic education. The implications of this research emphasise the need for an integrated learning design that is adaptive to learners’ developmental levels and autonomy, and supports the strengthening of lifelong learning in the management of Islamic education
Peran Pengawasan Keuangan Publik dalam Mewujudkan Transparansi Pengelolaan APBD di Kabupaten Sidoarjo Muhammad Aufa Hafizh; Erika Rahma Novitasari; 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.v7i3.5628

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.
Peran Masyarakat dalam Pengawasan Dana Desa Made Beryl Ramadian Dwipayana; Kevin Adisputra; 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.v7i3.5680

Abstract

The annual increase in Village Fund allocations has not been fully matched by optimal oversight. Data from Indonesia Corruption Watch (ICW) shows that cases of Village Fund misappropriation increased during the 2015–2017 period. One such problem occurred in Jeungjing Village, Cisoka District, Tangerang Regency, which experienced delays in submitting the 2017 Phase I Village Fund accountability report. This study aims to evaluate the role of the community in Village Fund oversight in Jeungjing Village. The study used a qualitative method with a case study approach in multiple units of analysis involving the village community, village officials, and supervisory institutions. Data were obtained through interviews, observations, and documentation studies, then analyzed using accountability theory through the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that community oversight of Village Fund management is still suboptimal. Low levels of community understanding, minimal concern for oversight, and limited access to information are the main factors that contribute to weak community participation. These conditions have resulted in ineffective social control and accountability processes between the village government and the community
Realisasi Anggaran Pajak Daerah Surabaya Berimplikasi pada Kesejahteraan Publik Putri Alit Jerryni Azzahra; Diyah Ismi Meiylisa; Eva Hany Fanida; Melda Fadiyah Hidayat
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.v7i3.5823

Abstract

This article aims to examine the relationship between regional tax management, good governance implementation, and taxpayer compliance levels, as influenced by nationalism. The study employed a literature study method, with data sources consisting of accredited journal articles, academic books, laws and regulations, and official government reports relevant to the research topic. The literature was selected based on its thematic relevance, source credibility, and publication recency. The data were analyzed using content analysis techniques through the stages of identification, classification, evaluation, and synthesis of findings to uncover the relationship between tax management, governance, and taxpayer compliance. The study's results indicate that the quality of public services and the application of good governance principles, such as transparency, accountability, and service effectiveness, play a significant role in increasing public trust in the government. This trust has a positive impact on taxpayer compliance. Furthermore, the study found that understanding the benefits of taxes is insufficient to encourage sustainable compliance without the internalization of nationalism. Nationalism serves as a driving factor for voluntary compliance because it fosters awareness that paying taxes is a form of contribution to national development. Therefore, the synergy between good governance, proportional regulations, and nationalism is key to improving sustainable tax compliance
Pengaruh Tingkat Pendidikan terhadap Kualitas Kinerja Aparatur Desa Kacangan Kecamatan Tambakrejo Kabupaten Bojonegoro Akmal Bhagaskara; Fitrotun Niswah; Meirinawati Meirinawati; Eva Hany Fanida
Journal of Legal, Political, and Humanistic Inquiry Vol 1 No 3 (2026): March: Custodia: Journal of Legal, Political, and Humanistic Inquiry
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/v1k6eh65

Abstract

This study examines the influence of education level on the quality of performance of village apparatus in Kacangan Village, Tambakrejo District, Bojonegoro Regency. The research employs a quantitative approach using primary data collected from respondents through structured questionnaires. Data analysis was conducted using descriptive statistics and inferential analysis, including simple and multiple linear regression tests. The results indicate that the education level of village apparatus has a positive and significant effect on overall performance quality, particularly on the productivity dimension. The coefficient of determination shows that education level explains a substantial proportion of performance variation among village apparatus. However, further analysis reveals that education level does not significantly affect other performance dimensions, namely service quality, responsiveness, responsibility, and accountability. These findings suggest that formal education alone is insufficient to enhance all aspects of village apparatus performance. Organizational systems, work experience, leadership, and institutional control mechanisms play a critical role in shaping service-oriented and accountable performance. Therefore, improving village governance requires an integrated approach that combines education with continuous training and effective organizational management.  
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.
Innovation in Public Service Through the Electronic Self-Registration System (E-Pentole) at Bhayangkara Hospital Surabaya Mochamad Farros Pambudi Luhur; Trenda Aktiva Oktariyanda; Eva Hany Fanida; Meirinawati M
Madani: Jurnal Ilmiah Multidisiplin Vol 4, No 3 (2026): April 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19656934

Abstract

Public services in the health sector are required to be more effective, efficient, and responsive to community needs. One effort to improve service quality is through information technology-based innovation. This study aims to analyze public service innovation through the Electronic Total Dewe Registration (E-Pentole) system at Bhayangkara Hospital Surabaya. This study uses a qualitative approach with descriptive methods. Data collection techniques were carried out through interviews, observation, and documentation. The research analysis uses Everett M. Rogers' Diffusion of Innovation theory, which includes five indicators: relative advantage, suitability, complexity, trialability, and visibility of results. The results show that the implementation of E-Pentole can improve the efficiency of the patient registration process, reduce service queues, and simplify the management of hospital administrative data. This system is considered to have advantages over manual systems because it is faster, more practical, and integrated with patient medical records. However, challenges remain, such as varying levels of patient technology literacy and the need for increased public outreach. Therefore, continuous system development is needed through increased staff training, system maintenance, and the development of digital service features to support more optimal health services.
ANALISIS PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK DALAM MENDUKUNG HUBUNGAN PENGETAHUAN DEWAN TENTANG ANGGARAN DENGAN PENGAWASAN KEUANGAN DAERAH (STUDI PADA DPRD PROVINSI DAERAH ISTIMEWA YOGYAKARTA) Virly Novwinda Hakim; Ratu Syifa Khairani; Eva Hany Fanida; Melda Fadiyah Hidayat
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 14 No. 1 (2026): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53952/jir.v14i1.664

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana pemerintah daerah mewujudkan transparansi dalam pengelolaan keuangan sesuai dengan kebutuhan masyarakat. Selain itu, penelitian ini juga mengkaji peran masyarakat dan DPRD dalam melakukan pengawasan anggaran di Provinsi Daerah Istimewa Yogyakarta guna meningkatkan akuntabilitas, dan kepercayaan publik. Penelitian ini bertujuan untuk menganalisis peran partisipasi masyarakat dan transparansi dalam mendukung optimalisasi fungsi pengawasan DPRD terhadap pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD). Penelitian menggunakan pendekatan kualitatif dengan metode studi kepustakaan tanpa pengumpulan data lapangan. Data diperoleh melalui penelaahan jurnal ilmiah, buku referensi, serta peraturan perundang-undangan yang relevan, termasuk Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah. Data kemudian dianalisis melalui proses pengkajian dan sintesis teori untuk memahami hubungan antara partisipasi masyarakat, peran DPRD, transparansi, dan efektivitas pengawasan keuangan daerah. Hasil kajian menunjukkan bahwa penyaringan dan penyaluran aspirasi masyarakat merupakan faktor penting dalam memperkuat fungsi pengawasan DPRD. Partisipasi aktif dalam proses penganggaran berkontribusi terhadap peningkatan kontrol pengelolaan keuangan daerah. Secara normatif, DPRD memiliki kewenangan mengawasi pelaksanaan APBD guna mencegah penyimpangan serta menjamin pengelolaan yang efektif, efisien, dan akuntabel. Transparansi menjadi prinsip utama dalam mewujudkan tata kelola pemerintahan yang baik karena keterbukaan informasi anggaran memungkinkan DPRD dan masyarakat menjalankan pengawasan secara optimal. Namun, peran DPRD dan partisipasi masyarakat dalam penyusunan APBD masih belum optimal sehingga diperlukan peningkatan kapasitas dan penguatan partisipasi publik.
PERAN INSPEKTORAT DAERAH DALAM PENGAWASAN PENGELOLAAN KEUANGAN DI KOTA KEDIRI Najuwa Safira Aulia Putri; Lutfia Lukinita; Eva Hany Fanida; Melda Fadiyah Hidayat
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 14 No. 1 (2026): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53952/jir.v14i1.665

Abstract

Penelitian ini bertujuan untuk mengkaji peran Inspektorat Daerah Kota Kediri sebagai Aparat Pengawasan Intern Pemerintah (APIP) dalam mengawasi pengelolaan keuangan daerah. Latar belakang penelitian ini berangkat dari tuntutan akan transparansi dan akuntabilitas dalam pengelolaan keuangan daerah pada era otonomi, di mana pemerintah daerah memiliki kewenangan luas melalui Anggaran Pendapatan dan Belanja Daerah (APBD). Kondisi tersebut menuntut adanya sistem pengawasan yang efektif guna meminimalkan potensi penyimpangan serta mendukung terwujudnya prinsip good governance. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Data diperoleh melalui studi literatur dan analisis dokumen dari berbagai sumber resmi, seperti laporan Badan Pemeriksa Keuangan (BPK) serta dokumen Pemerintah Kota Kediri. Hasil penelitian menunjukkan bahwa Inspektorat Daerah memiliki peran yang cukup signifikan dalam pelaksanaan pengawasan melalui audit, evaluasi, reviu, monitoring, dan pembinaan terhadap perangkat daerah. Peran tersebut turut mendukung peningkatan transparansi dan akuntabilitas pengelolaan keuangan daerah, yang salah satunya tercermin dari perolehan opini Wajar Tanpa Pengecualian (WTP). Namun demikian, pelaksanaan pengawasan masih menghadapi sejumlah kendala, antara lain keterbatasan sumber daya manusia, belum optimalnya koordinasi antara APIP dan Aparat Penegak Hukum (APH), serta adanya laporan masyarakat terkait dugaan maladministrasi. Selain itu, perbedaan interpretasi antara kesalahan administratif dan tindak pidana juga menjadi hambatan dalam meningkatkan efektivitas pengawasan. Dengan demikian, dapat disimpulkan bahwa peran Inspektorat Daerah Kota Kediri dalam pengawasan keuangan daerah telah berjalan cukup baik, namun masih perlu ditingkatkan. Upaya perbaikan dapat dilakukan melalui peningkatan kapasitas sumber daya manusia, penguatan sistem pengawasan, serta peningkatan sinergi antar lembaga guna mewujudkan pengelolaan keuangan daerah yang lebih transparan, akuntabel, dan efektif.
ANALISIS PERAN LAPORAN KEUANGAN DAERAH DALAM KAPABILITAS PENGELOLAAN KEUANGAN MELALUI APIP DI KABUPATEN PONOROGO Edlyn Salsabella salsabella; Lulus Gadis Sulaksana; Eva Hany Fanida; Melda Fadiyah Hidayat
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 14 No. 1 (2026): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53952/jir.v14i1.667

Abstract

pengelolaan keuangan publik merupakan aspek yang sangat penting dalam penyelenggaraan pemerintahan daerah karena berkaitan langsung dengan efektivitas penggunaan sumber daya publik dan anggaran daerah. Berbagai penelitian menunjukkan bahwa dengan mengutamakan transparansi dan akuntabilitas mampu meningkatkan kinerja pemerintah daerah melalui keterbukaan informasi dan pertanggungjawaban sumber daya publik kepada masyarakat. kondisi kapabilitas Aparat Pengawasan Intern Pemerintah di Indonesia pada saat ini mendapatkan hasil yang tidak memuaskan, berdasarkan hasil penilaian yang dilakukan oleh BPKP telah menunjukkan bahwa sebagian besar kondisi kapabilitas berada pada level 1. Kondisi tersebut diperoleh berdasarkan dari hasil kriteria yang dikembangkan oleh IIA. Pada tahun 2019 pemerintah telah memiliki target yaitu 85% APIP dan harus berada pada level 3, berdasarkan data tersebut diperlukan upaya untuk meningkatkan kapabilitas aparatur di Kabupaten Ponorogo. Pada saat ini Inspektorat Kabupaten Ponorogo baru memenuhi 20 indikator dari 58 indikator (34,5%). Mengkaji dari beberapa faktor yang ada di Inspektorat Kabupaten Ponorogo saat ini belum bisa mencapai tingkat kapabilitas yang lebih baik, dan mengkaji beberapa upaya yang harus dilakukan oleh Inspektorat Kabupaten Ponorogo agar inspektorat tersebut dapat meningkatkan kapabilitasnya. Faktor yang menjadi penyebab mengapa inspektorat tersebut belum bisa mencapai level yang lebih tinggi yaitu disebabkan karena kurangnya komitmen dari kepala daerah, tim kerja yang kurang optimal dalam peningkatan kapabilitas, keterbatasan sumber daya manusia, dan kurangnya koordinasi. Berdasarkan prinsip tata kelola yang baik, penerapan prinsip tersebut belum sepenuhnya terimplementasi jika belum ada mekanisme pengawasan yang efektif. Pengawasan berfungsi untuk memastikan bahwa seluruh proses pengelolaan keuangan daerah berjalan sesuai dengan peraturan, rencana, serta tujuan yang telah ditetapkan. Kata kunci: kapabilitas, peningkatan, indikator, keuangan.
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