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Journal : Indo-MathEdu Intellectuals Journal

Kesenjangan Perencanaan dan Realisasi Anggaran Pendidikan di Kota Surabaya: Kajian Faktor Penyebab dan Implikasi Kebijakan Melalui Studi Literatur Yudiansyah, Indira Ardina; Putri, Marshanda Ika Amelia; Fanida, Eva Hany; Fitrie, Revienda Anita
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal (In-Press)
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 Firmansyah, Adji; Rojabi, Muhammad Alka Gustiyan; Fanida, Eva Hany; Fitrie, Revienda Anita
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal (In-Press)
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 Pratama, Aditya Bagus; Wicaksono, Rayhan Adi; Fitrie, Revienda Anita; Fanida, Eva Hany
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal (In-Press)
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 Nisaa', Aulia Khoirun; Saputra, Daffa Eka; Fanida, Eva Hany; Fitrie , Revienda Anita
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal (In-Press)
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 Hafizh, Muhammad Aufa; Novitasari, Erika Rahma; Fitrie, Revienda Anita; Fanida, Eva Hany
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal (In-Press)
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.
Co-Authors A'ini, Binthi Nur Abdillah, Dicky Candra Aini, Fitri Nur Aliy, Adhim Lathif Almuqita, Arinda Qomarin Andio, Raffa Weybi Anggraini, Eka Nur Anindya, Jiwa Gaby Sahira Anindya, Naurah Tsani Anita Fitrie, Revienda Arini, Amelia Putri Artanti, Dian Febri Asa Handsant, Farah Fatima Aulia, Salsabila Safira Azzah, Ratu Mutiara B, Bunga Bambang Sigit Widodo Cahyani, Inaya Regita Christfiant, Farell Ramses Dalilah, Camilla Damayanti, Olivia Putri Deby Febriyan Eprilianto Dewantari, Dewantari Dewi, Cindhe Wati Kartika Dwi Iswahyudi, Sultan Ahmad Dzikrina, Anfara Aisyanda Fadilla, Anisa Nur Fauzi, Agus Machfud Firmansyah, Adji Fitrie , Revienda Anita Fitrie, Ravienda Anita Fitrie, Revienda Anita FITROTUN NISWAH Funuha, Ikhfananfalul Galih Wahyu Pradana Girsang, Kevin Crhistoper Hafizh, Muhammad Aufa Hakim, Fathan Adrean Hamas, Halimahtus Sadiyah Putri Handayani, Avita Hanindiya, Denok Elvira Harmanto Harmanto Haweningrum, Widya Herman, Berlinda Shilvana Hikmiyah, Maslachatul Hilmi, Ahmad Nizar Husna, Roihana Nuria INDAH PRABAWATI Indrawati, Tri Mei Intansari, Keysia Jessika Kumalasari, Nadya Intan Lukmawati, Rizka Wahyu M, Meirinawati Ma'wa, Rikha Janatul Maharani, Della Sabrina Maharani, Delviga Septiyan Maharani, Metha Maruf, Muhammad Farid May, Ingla Pamella Aulia Ma’ruf, Muhammad Farid Megawati, Suci MEIRINAWATI Meirinawati Meirinawati, Meirinawati Melda Fadiyah Hidayat, Melda Fadiyah Nadeak, Bunga Fryscilla Fedora Nisaa', Aulia Khoirun Nizwah, Fitrotun Nourmanita, Neny Ayu Noviana, Nabella Artha Dwi Novitasari, Erika Rahma Nuansa Bayu Segara Octaverina, Shelina Rintan Oktariyanda, Trenda Aktiva Pambudi Luhur, Mochamad Farros Prastiyono, Hendri Pratama, Aditya Bagus Prayogo, Arsy Nesya Putri, Aulya Amanda Putri, Aurelia Patricia Putri, Cheryll Nandissya Aulya Putri, Khezia Aghata Fania Putri, Marshanda Ika Amelia Putri, Melvin Aurelia Alina Rahma, Evanda Arsinta Rahmawati, Mila Ramadhani, Intan Putri Ramadhani, Ziana Zain Ramandhani, Amalia Ramdhani, Ilham Ratri, Wara Mustika Pudyaning Revienda Anita Fitrie Rojabi, Muhammad Alka Gustiyan Romadhon, Akbar Kurnia Safarah, Aidii Samudra, AR. Agusta Saputra, Daffa Eka Sari, Putri Indah Septianingrum, Ika Putri Kumalasari Setya Utami, Adinda Nur Shafira, Fannisa Nabila Shafira, Katerina Syarifah, Lailatus Taqwa, Muhammad Decavarya Amarobit Tiaranita, Nasywa Rahmadhanty Wafa’, Naufal Syaraful Wicaksono, Rayhan Adi Wulandari, Elen Ayu Yudiansyah, Indira Ardina Yulika, Ikhlima Rahma Yustanika, Nuarsada