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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 Journal Informatic, Education and Management (JIEM) 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 JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JLAS: Journal of Law and Administrative Science 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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Analisis Kinerja Keuangan Pemerintah Kabupaten Gresik Periode 2020 – 2024 melalui Pendekatan Rasio Keuangan Daerah Cindhe Wati Kartika Dewi; Amelia Putri Arini; Eva Hany Fanida; Melda Fadiyah Hidayat
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.v3i4.253

Abstract

Penelitian Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah Kabupaten Gresik periode 2020–2024 menggunakan pendekatan rasio keuangan daerah yang meliputi rasio kemandirian, ketergantungan fiskal, desentralisasi fiskal, efektivitas, efisiensi, dan pertumbuhan Pendapatan Asli Daerah (PAD). Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif. Data yang digunakan berupa data sekunder dari Laporan Realisasi Anggaran (LRA) Kabupaten Gresik tahun 2020–2024 yang diperoleh dari BPPKAD Kabupaten Gresik. Analisis data dilakukan menggunakan analisis rasio keuangan daerah. Hasil penelitian menunjukkan bahwa rasio kemandirian keuangan daerah berada pada kategori sedang hingga tinggi dengan rata-rata 75,77%, sedangkan rasio ketergantungan fiskal masih tergolong tinggi dengan rata-rata 45,39%. Rasio desentralisasi fiskal berada pada kategori sedang sebesar 34,23%. Rasio efektivitas PAD tergolong efektif dengan rata-rata 90,22%, sementara rasio efisiensi menunjukkan kondisi tidak efisien sebesar 112,82%. Rasio pertumbuhan PAD menunjukkan tren positif namun fluktuatif dengan rata-rata 10,91%. Kesimpulan penelitian ini menunjukkan bahwa kinerja keuangan Kabupaten Gresik secara umum cukup baik, terutama pada aspek kemandirian dan efektivitas, namun masih perlu peningkatan pada efisiensi dan pengurangan ketergantungan fiskal terhadap pemerintah pusat. Temuan ini diharapkan menjadi referensi bagi pemerintah daerah dalam mengoptimalkan PAD, memperkuat kemandirian fiskal, dan meningkatkan efisiensi manajemen keuangan daerah secara berkelanjutan.
PENGARUH DAN STRATEGI KOTA BANDUNG DI SEKTOR PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH BANDUNG Hadrian Gustin Urdha; Anthony Sebastiane Chandra; Eva Hany Fanida
Journal of Law and Administrative Science Vol. 4 No. 1 (2026): JLAS: Journal of Law and Administrative Science (April)
Publisher : Universitas Teknologi Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33478/jlas.v4i1.54

Abstract

The tourism sector is a source of income that utilizes a region's tourism potential, including natural tourism, cultural tourism, culinary tourism, health tourism, religious tourism, and various other types of tourism. Knowledge of each region's tourism potential is crucial for it to become a productive source of regional income. This paper will discuss the impact of the tourism sector on regional income, particularly in Bandung. This paper is expected to provide a different perspective and address public doubts about the potential of their respective regions. Therefore, Bandung will serve as an example of how to wisely utilize tourism potential and positively impact regional income. Keywords: tourism sector, sources of income, tourism potential, regional income
ANALYSIS OF KEDIRI CITY’S FISCAL DEPENDENCY ON CENTRAL GOVERNMENT TRANSFER FUNDS AND ITS IMPACT ON REGIONAL INDEPENDENCE IN THE ERA OF DECENTRALIZATION Ezra Stevanus Aloo; 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.v8i2.385

Abstract

This study aims to analyze the level of fiscal dependency of the Kediri City Government on central government transfer funds and its implications for regional financial independence within the framework of fiscal decentralization. The study employs a quantitative descriptive approach supported by a literature review to strengthen the theoretical foundation. The data used are secondary data in the form of the realization of the Regional Revenue and Expenditure Budget (APBD) of Kediri City for the period 2021–2025, obtained from the Satu Data Kediri portal and official publications of the Central Bureau of Statistics. The analysis is conducted using the regional financial independence ratio, which is the comparison between local own-source revenue (PAD) and transfer revenue as the main indicator in measuring regional fiscal capacity. The results show that the fiscal independence ratio of Kediri City ranges from 28.16% to 42.27%, indicating that the level of fiscal independence remains relatively low and falls within the instructive relationship category. This condition reflects a high dependence on central government transfers. However, the Human Development Index (HDI) of Kediri City shows a consistent upward trend, suggesting that transfer funds continue to play a significant role in supporting regional development, particularly in strategic sectors.
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