Article Per Year (5 Year)
p-Index From 2021 - 2026
6.65
P-Index
This Author published in this journals
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
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 56 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 56 Documents
Search

 2   3   4   5   6 
EVALUASI KESESUAIAN PERENCANA DAN REALISASI ANGGARAN SEKTOR LINGKUNGAN DI KOTA MAKASSAR Mawar Datul Khalwa; Raehanun Nafaretta Fiyorentina; Eva Hany Fanida; Revienda Anita Fitrie
Jurnal Inovasi Bisnis Indonesia (JIBI) Vol. 3 No. 4 (2026): June
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jibi.v3i4.241

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengevaluasi kesesuaian antara perencanaan dan realisasi anggaran sektor lingkungan di Kota Makassar selama periode 2021–2026. Penelitian ini penting dilakukan karena masih terbatas penelitian yang secara khusus mengevaluasi konsistensi antara dokumen perencanaan daerah dan realisasi anggaran pada sektor lingkungan sebagai dasar peningkatan efektivitas pembangunan berkelanjutan di tingkat pemerintah daerah. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan memanfaatkan data sekunder berupa APBD, Dokumen Pelaksanaan Anggaran (DPA), dan Laporan Realisasi Anggaran (LRA). Data dianalisis menggunakan analisis rasio kesesuaian, analisis varians (variance analysis), serta analisis deskriptif komparatif untuk mengukur tingkat kesesuaian antara anggaran yang direncanakan dan yang terealisasi. Hasil penelitian menunjukkan bahwa anggaran sektor lingkungan mengalami peningkatan selama periode penelitian, namun tingkat realisasi justru mengalami penurunan dari 90% menjadi 79%. Temuan ini menunjukkan bahwa peningkatan alokasi anggaran belum diikuti oleh efektivitas pelaksanaan program. Faktor penyebab utama meliputi kelemahan dalam proses perencanaan, perubahan kebijakan, serta kendala teknis pelaksanaan program. Penelitian ini memberikan kontribusi bagi pemerintah daerah sebagai dasar penyempurnaan proses penganggaran berbasis kinerja dan memperkaya kajian mengenai evaluasi pengelolaan anggaran sektor lingkungan. Kata Kunci: Evaluasi anggaran; Kota Makassar; Perencanaan anggaran; Realisasi anggaran; Sektor lingkungan ABSTRACT This study aims to evaluate the alignment between planning and budget implementation in the environmental sector in Makassar City during the 2021–2026 period. This study is important because there is still a limited number of studies that specifically evaluate the consistency between regional planning documents and budget execution in the environmental sector as a basis for improving the effectiveness of sustainable development at the local government level. The study uses a descriptive quantitative approach utilizing secondary data in the form of the Regional Budget (APBD), Budget Implementation Documents (DPA), and Budget Execution Reports (LRA). The data were analyzed using a conformity ratio analysis, analysis of variance (ANOVA), and comparative descriptive analysis to measure the level of conformity between the planned and actual budgets. The results indicate that the environmental sector budget increased during the study period; however, the budget execution rate actually decreased from 90% to 79%. These findings indicate that increased budget allocations have not been accompanied by effective program implementation. The main contributing factors include weaknesses in the planning process, policy changes, and technical constraints in program implementation. This study contributes to local governments by providing a basis for improving performance-based budgeting processes and enriches the literature on the evaluation of environmental sector budget management. Keywords: Budget evaluation; City of Makassar; Budget planning; Budget implementation; Environmental sector
Peran Dana Transfer Fiskal dalam Menopang Ketahanan Fiskal Daerah Pasca Pandemi Covid-19 di Kabupaten Lombok Timur Ceva Yuana Rivera; Angeline Fannesa Febriyana; Revienda Anita Fitrie; Eva Hany Fanida
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.6.3.2026.1365

Abstract

Urgensi penelitian ini adalah untuk mengevaluasi sejauh mana dana transfer fiskal mampu menjaga ketahanan fiskal daerah pascapandemi sebagai dasar perumusan kebijakan keuangan daerah yang lebih berkelanjutan. Penelitian ini bertujuan untuk menganalisis peran dana transfer fiskal dalam menjaga ketahanan fiskal Kabupaten Lombok Timur pada periode pascapandemi COVID-19. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari dokumen Anggaran Pendapatan dan Belanja Daerah (APBD/RAPBD) Kabupaten Lombok Timur periode 2022–2024, data transfer dari Direktorat Jenderal Perimbangan Keuangan Kementerian Keuangan, serta publikasi Badan Pusat Statistik. Analisis data dilakukan menggunakan rasio kemandirian fiskal dan rasio ketergantungan fiskal, yang kemudian diinterpretasikan secara deskriptif untuk menilai posisi struktural dana transfer dalam pendapatan daerah. Hasil penelitian menunjukkan bahwa dana transfer secara konsisten menyumbang sekitar 82–86% dari total pendapatan daerah selama periode 2022–2024, sedangkan rasio kemandirian fiskal tetap rendah, yaitu berkisar antara 15–17%, yang dikategorikan sangat rendah berdasarkan standar kemandirian keuangan daerah. Temuan ini mengindikasikan bahwa dana transfer berfungsi sebagai penopang utama stabilitas fiskal di Kabupaten Lombok Timur, sehingga memungkinkan pemerintah daerah untuk mempertahankan pelayanan publik, membiayai program pembangunan, serta mendukung pemulihan ekonomi pascapandemi meskipun pendapatan asli daerah masih terbatas. Namun demikian, tingginya tingkat ketergantungan fiskal juga menegaskan perlunya upaya strategis untuk meningkatkan Pendapatan Asli Daerah (PAD) serta mengoptimalkan pemanfaatan dana transfer secara lebih produktif. Dengan demikian, dapat disimpulkan bahwa dana transfer fiskal memiliki peran yang sangat strategis dalam menjaga ketahanan fiskal Kabupaten Lombok Timur, namun keberlanjutan fiskal dalam jangka panjang memerlukan penguatan kapasitas pendapatan daerah serta pengurangan ketergantungan struktural terhadap transfer dari pemerintah pusat.
ANALISIS EFEKTIVITAS PENERIMAAN PAJAK REKLAME DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KABUPATEN SIDOARJO TAHUN 2021-2025 Mutia Viayuvada; Aliza Putri Amelia; Muhammad Ady Nursetya; Talitha Rifqi Risqulloh; Oktavia Kurnia Ramadhani; Fatma Anriyani Yusuf; Melda Fadiyah Hidayat; Revienda Anita Fitrie
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.527

Abstract

This study aims to determine the effectiveness of advertisement tax revenue and to examine its contribution to increasing Regional Original Revenue (PAD) in Sidoarjo Regency from 2021 to 2025. This research employs a descriptive method with a quantitative approach, utilizing secondary data obtained from regional financial reports (LKPJ). The analytical techniques used include effectiveness analysis and contribution analysis of tax revenue to PAD. The results of this study indicate that advertisement tax revenue during the 2021–2025 period falls into the very effective category, as evidenced by the realization of tax revenue consistently exceeding the predetermined targets. In nominal terms, tax revenue has increased annually, reflecting the growing potential of the advertisement sector as well as improved performance in tax management by the local government. However, the contribution of advertisement tax to PAD remains relatively low, with a percentage of less than 1% of the total PAD. Overall, both advertisement tax revenue and PAD in Sidoarjo demonstrate effective performance with a positive growth trend. Therefore, continuous optimization is required through improved data collection and supervision, as well as the utilization of digital systems to maximize the potential of advertisement tax revenue in the future.
PENGUATAN KEMANDIRIAN FISKAL MELALUI DIVERSIFIKASI PAD: STUDI STRUKTUR PENDAPATAN KABUPATEN SLEMAN 2019–2024 Ahmad Dwi Rifani; Zahra Auryn Cintany Anaka Puspita Cahyono; Eva Hany Fanida; Revienda Anita Fitrie
AS-SIYASAH : Jurnal Ilmu Sosial Dan Ilmu Politik Vol 11 No 1 (2026): (MEI) AS SIYASAH - JURNAL ILMU SOSIAL DAN ILMU POLITIK
Publisher : UPT Publikasi Dan Pengelolaan Jurnal Universitas Islam Kalimantan MAB Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/as.v11i1.23487

Abstract

Penelitian ini bertujuan untuk mengkaji struktur pendapatan daerah sekaligus menilai tingkat kemandirian dan ketergantungan fiskal Kabupaten Sleman selama periode 2019–2024. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan memanfaatkan data sekunder berupa laporan Anggaran Pendapatan dan Belanja Daerah (APBD). Analisis dilakukan dengan menghitung rasio kemandirian fiskal, yaitu perbandingan antara Pendapatan Asli Daerah (PAD) dan total pendapatan daerah, serta rasio ketergantungan fiskal yang dihitung dari perbandingan Transfer ke Daerah dan Dana Desa (TKDD) terhadap total pendapatan daerah. Hasil penelitian menunjukkan bahwa PAD mengalami peningkatan yang cukup signifikan, terutama setelah masa pandemi. Namun, peningkatan tersebut belum mampu secara optimal meningkatkan kemandirian fiskal daerah. Tingkat kemandirian fiskal masih berada pada kategori sedang, sedangkan ketergantungan terhadap dana transfer pusat tetap tinggi. Hal ini mengindikasikan bahwa struktur pendapatan daerah masih didominasi oleh dana transfer dari pemerintah pusat. Selain itu, fluktuasi PAD yang lebih tinggi dibandingkan TKDD menunjukkan bahwa sumber pendapatan daerah masih cukup rentan terhadap perubahan kondisi ekonomi. Dengan demikian, peningkatan PAD secara nominal belum cukup untuk mewujudkan kemandirian fiskal yang berkelanjutan. Diperlukan strategi yang lebih komprehensif, seperti diversifikasi sumber PAD, peningkatan kualitas pengelolaan keuangan daerah, serta pengurangan ketergantungan terhadap dana transfer pusat secara bertahap.
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.
Analisis Hubungan Dana Transfer ke Daerah dan Belanja Pegawai terhadap Kualitas Penyelenggaraan Urusan Publik di Kabupaten Kediri Muhammad Reza Zakaria; Adyakzada Reswara Prambudi; Revienda Anita Fitrie; Eva Hany Fanida
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 5: Agustus 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i5.17154

Abstract

The quality of public service delivery serves as a benchmark for the success of decentralization in Indonesia. This study aims to analyze the influence of Regional Transfer Funds (TKD) and Personnel Expenditures on the quality of public service delivery in Kediri Regency for the 2020–2025 period, both partially and simultaneously. The method used is quantitative research with an associative (causal) approach. The data are secondary in nature, consisting of time-series data sourced from the Budget Implementation Report (LRA) of the Kediri Regency APBD via the DJPK portal of the Indonesian Ministry of Finance, as well as Human Development Index (HDI) data from the Central Statistics Agency (BPS) of Kediri Regency as a proxy for the quality of public service delivery. The analysis results indicate that Regional Transfer Funds do not have a significant or direct impact on HDI improvement, as fluctuations in the amount of transfers are not accompanied by proportional changes in the HDI. Personnel Expenditures, which on average account for more than 40% of operating expenditures, also do not significantly affect service quality, as evidenced by the rise in the HDI in 2023 when personnel expenditure realization was actually at its lowest point. Simultaneously, these two variables have not been able to create optimal leverage for the quality of public affairs. These findings underscore the importance of reforming the structure of local government spending to be oriented toward public value and strengthening performance-based transfer mechanisms.
Co-Authors Adam Jamal Adinda Eka Fadilah Aditya Bagus Pratama Adji Firmansyah Adyakzada Reswara Prambudi 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 Reza Zakaria 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