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All Journal Journal Publicuho AS-SIYASAH: Jurnal Ilmu Sosial Dan Ilmu Politik Journal Informatic, Education and Management (JIEM) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Indo-MathEdu Intellectuals Journal Jurnal Progress Administrasi Publik (JPAP) Journal of Artificial Intelligence and Digital Business Jurnal Media Administrasi JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI) Jurnal Aplikasi Perpajakan Jurnal Ekonomi Bisnis dan Manajemen Al-Zayn: Jurnal Ilmu Sosial & Hukum Horizon: Indonesian Journal of Multidisciplinary Jurnal Social Society Sultan Adam : Jurnal Hukum dan Sosial Indonesian Journal of Innovation Multidisipliner Research Ulil Albab PESHUM Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Revienda Anita Fitrie
Universitas Negeri Surabaya
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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.
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
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.
Indikator Peran Pengawai Keuangan Publik dalam Menjamin Akuntabilitas Bumn PT Inka Persero di Kota Madiun Zulfaidan Zubeir Batubara; Ammar Muhammad Zaky; Revienda Anita Fitrie; Eva Fany 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.v7i3.5661

Abstract

This study aims to analyze the role of the Financial and Development Supervisory Agency (BPKP) in improving the financial accountability of PT INKA (Persero) Madiun. This study uses a qualitative approach with a case study method. Data were obtained through interviews, observations, and documentation, then analyzed descriptively qualitatively. The results of the study indicate that BPKP plays a role in improving financial accountability through internal audit activities, evaluation of internal control systems, and consultative functions to PT INKA management. This role has an impact on increasing compliance with financial regulations and improving corporate governance. However, the implementation of supervision still faces obstacles in the form of the complexity of company operations and limited supervisory resources. The conclusion of the study shows that the role of BPKP is quite significant in encouraging the financial accountability of PT INKA, although strengthening is needed through a risk-based supervisory approach and optimizing the use of information technology.
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
Optimalisasi Belanja Daerah Kota Surabaya Sebagai Instrumen Pembangunan Daerah Bidang Pendidikan : Studi Tahun Anggaran 2025 Arnelita Ayu Az-zahwa; Herdiani Romadhona; Annisa Aulia Rahmah; Blezend Syahrira Rona Maynando; Yesha Verlita Evelin; Icha Chelsea Elisabeth Naibaho; Revienda Anita Fitrie; Melda Fadiyah Hidayat
Jurnal Media Administrasi Vol 11 No 1 (2026): April : Jurnal Media Administrasi
Publisher : Universitas 17 Agustus 1945 Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/jma.v11i1.3649

Abstract

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement
Co-Authors Adam Jamal Adinda Eka Fadilah Aditya Bagus Pratama Adji Firmansyah Afida Ayu Azalia Afifah Fatmala Nurlianti Ahmad Dwi Rifani Ahmad Fikri Naufal Akbar Ailsa Daffa Aisyah Lailatul Isnaini Albaitul Khoiridah Fitriani Alfin Fadhil Pradana Aliyah Rifdatul Nabilah Aliza Putri Amelia Allexa Belva Sepdiana AW Amanda Adzkiyah Amelya Putri Christanty Ammar Muhammad Zaky Andi Farera Anfara Aisyanda Dzikrina Angeli Haura Diva Khansa Angelina Nurmita Amira Angeline Fannesa Febriyana Anggi Ayu Wulandari Anggi Defira Marchegiani Anggita Cahyani Setyoningrum Anggita Nanda Ayu Kusuma Anisa Annisa Aulia Rahmah Annisa Rizma Ramadhani Aril Maulana Arinda Qomarin Almuqita Arnelita Ayu Az-zahwa Arshafa Rayya Maulidya Astin Khoiriyah Astrella Vanindya Sheren Attina Aulia Rahma Aulia Fitri Ramadani Aulia Khoirun Nisaa' Aulia Putri Ayunda Putri Athamevia Azalea Zahwa Rishavaila Blezend Syahrira Rona MayNando Bunga Fryscilla Fedora Nadeak Cahaya Fatihah Cahya Amalia Zahra Cahyo Bagus Alvian Ceva Yuana Rivera Cheryll Nandissya Aulya Putri Clara Rossa Wibisono Daffa Eka Saputra Daffa Mauludie Al Daufir Desi Nurlaily Dwi Khoirotul Utami Eka Nurul Amalia Eldaffa Zulano Alya Emmanuel Jessica Priskila Erika Rahma Novitasari Eva Fany Fanida Eva Hany Fanida Eva Hany Hanida Ezra Stevanus Aloo Fabima Rohmatimminallohi Lintalahum Farage Alena Fatma Anriyani Yusuf Faylla Apriliana Putri Fazrul Ilham Syahreza Felia Noorlibna Badzlin Felisha Rahma Antoni Fidela Salsabillah Galuh Refal Tianta Haliza Firdausy Nuzula Hellen Qurotul Nurassifa Herdiani Romadhona Herdiyanto Fransiskus Samosir Hieronimus Febian Jona Hendrawan Hilman Rizkillah Sya'bi Icha Chelsea Elisabeth Naibaho Ilham Firdaus Pranoto Ilman, Ghulam Maulana Inaya Regita Cahyani Indira Anggun Septianingrum Indira Ardina Yudiansyah Intan Aurellia Evania Intan Nia Putri Ivena Callista Putri Izza Naura Mawaddah Jelita Nur Aziza Joceline Larissa Pratama Ginting Kalyana Larasati Karina Putri Wahyudin Ken Maulida Musthika Tirta Suci Kevin Adisputra Keysia Jessika Intansari Kheizha Arthaning Wibowo Kirani Felita June Lailatul Maeda Ramadhani Legina Ayu Puspita Levina Linadi Made Beryl Ramadian Dwipayana Maharani Putri Nurwidya Mahesa Prawira Marini Muharwati Marshanda Ika Amelia Putri Maura Alayya Nusantari Mawar Datul Khalwa Melanika Netta Anggraini Melda Fadiyah Hidayat Mila Rahmawati Monalisa - Monica Natalia Irene Muhammad Ady Nursetya Muhammad Alka Gustiyan Rojabi Muhammad Aufa Hafizh Muhammad Chairil Umam Muhammad Nabil Hibatullah Muhammad Thariq Ilham Fahmi Mutia Viayuvada Nabila Naswa Zahra Rhohima Nadhira Allysha Rahmania Nadia Ayu Ardiani Nadira Putri Riyanci Naflah Hekshala Purwanto Nasya Firdaushaumy Nasywa Aulia Sabrina Nazwa Ansalna Rahmania Nimas Bening Nisfatun Choiriyah Nova Adelia Nuh Krama Hadianto Nur Intan Agustriani Ginting Nurhayati Oktavia Kurnia Ramadhani Olivia Putri Damayanti Pertiwi, Vidya Imanuari Rachmad Raffi Satria Raehanun Nafaretta Fiyorentina Rahma Fitriyani Randita Ainun Guntari Rangga Naim Ansori Rayhan Adi Wicaksono Regita Cahya Ramadhania Revalia Cantika Sari Setiawan Risma Dwiyana Arianty Rizky Maya Wulandari Ryno Dwi Bachtiar Salma Shadiyah Salwa Apsyarini Nabilah Siti Nur Fahreza Irena Talitha Rifqi Risqulloh Taniya Sahisnu Sufisyar Vaneza Ayu Dwi Kirana Vannisha Rafa Naura Harina Vella Elfanny Meisyacharis Verysa Virgie Rahmadhani Vike Agestian Frastami Yemima Chrisnanda Prasetyo Yesha Verlita Evelin Yunita Eka Dia Safitri Yusrotul Widad Sugiyanto Zahra Auryn Cintany Anaka Puspita Cahyono Zahra Salsa Billa Zaskia Naurah Salsabila A. S. Zulfaidan Zubeir Batubara