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All Journal Publika Daya Saing : Jurnal Ilmu Manajemen MIMBAR : Jurnal Penelitian Sosial Dan Politik Community Development Journal: Jurnal Pengabdian Masyarakat Indo-MathEdu Intellectuals Journal Jurnal Administrasi Publik dan Bisnis (JaPaBis) Madani: Multidisciplinary Scientific Journal Jurnal Pengabdian Masyarakat Bangsa Socius: Social Sciences Research Journal Antasena: Governance and Innovation Journal Horizon: Indonesian Journal of Multidisciplinary Jurnal Cendekia Ilmiah Jurnal Publikasi Ekonomi dan Akuntansi
Eva Hany Fanida, Eva Hany
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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 Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Penganggaran Sektor Pendidikan Daerah: Analisis Pada Dinas Pendidikan Kota Surabaya Tahun 2025 Setya Utami, Adinda Nur; Ramandhani, Amalia; Anita Fitrie, Revienda; Fanida, Eva Hany; Revienda Anita Fitrie
Jurnal Administrasi Publik dan Bisnis Vol 8 No 1 (2026): Maret
Publisher : LPPM STIA Lancang Kuning Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36917/3dyt5t30

Abstract

Low budget absorption in local government work units remains an unresolved issue in many regions in Indonesia, including the education sector. This study aims to analyze the budget planning mechanism, the stages of budget preparation and approval, the influencing factors, and the relationship between planning quality and budget absorption levels in the Surabaya City Education Office. The study used a qualitative approach through literature review. The results indicate that the budgeting process has followed the normative flow according to regulations, but is still hampered by an incremental approach in proposal preparation, weak coordination between agencies, limited human resource competencies, and the lack of integrated performance data. The low budget absorption and the resulting backlog at the end of the year are proven to be rooted in weaknesses in the planning stage, not solely in implementation. This study emphasizes that improving regional budgeting requires a comprehensive and simultaneous approach at all stages of the budget cycle.
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.
Strategi Peningkatan Pendapatan Asli Daerah (PAD) Melalui E-SPTPD (Surat Pemberitahuan Pajak Daerah Berbasis Elektronik) di Kota Surabaya Putri, Cheryll Nandissya Aulya; Almuqita, Arinda Qomarin; Fanida, Eva Hany; Fitrie, Revienda Anita
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
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.
Implementasi E-Budgeting dalam Pengelolaan APBD Kota Surabaya dalam rangka Meningkatkan Transparansi Keuangan Daerah Azzahratullah, Rizky Amelia; Azka, Amalia; Fanida, Eva Hany
ANTASENA: Governance and Innovation Journal Vol. 4 No. 1 (2026): June
Publisher : FIA Unkris Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61332/antasena.v4i1.503

Abstract

This study is motivated by the problem of low transparency and the high risk of manipulation in regional budget management, which drives the need for digital transformation in public governance. The City of Surabaya, as a pioneer in implementing an electronic budgeting system, is used as the object of analysis to assess the extent to which the system enhances openness, accountability, and efficiency in public financial management. The study aims to examine the effectiveness of this system in supporting clean governance and strengthening public trust. The research employs a qualitative approach with a descriptive analytical method, utilizing secondary data such as policy documents, financial reports, and observations of the digital system used by the local government. The analysis process involves identifying the relationship between system features and transparency indicators, followed by a systematic evaluation of implementation to assess the alignment between planning and actual practice. The findings indicate that the electronic budgeting system strengthens internal control through system locking mechanisms, standardized pricing, and digitally traceable activity records. In addition, open access to information enables public oversight, thereby enhancing government accountability. However, challenges remain, particularly in terms of limited human resource capacity and gaps in digital literacy that may hinder implementation effectiveness. Therefore, strengthening capacity and adopting inclusive strategies are essential to ensure the sustainability and equitable benefits of the system.
Analisis Potensi Peningkatan Pendapatan Asli Daerah di Kabupaten Tulungagung Ria Cristin; Ana Waritsatul Firdaus; Fanida, Eva Hany; Fitrie, Revienda Anita
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7037

Abstract

The Tulungagung Regency Government conducted this research based on the provisions of Article 23 of Law Number 13 of 2019 concerning Reports and Evaluation of Regional Government Implementation. This study aims to analyze the performance achievements of the Tulungagung Regency Government in 2022 based on the Summary Report on Regional Government Implementation (RLPPD). This research used a quantitative descriptive method with a document analysis approach to data on macro performance achievements, basic services, regional financial management, and regional innovation. The analysis results indicate that Tulungagung Regency's macro performance in 2022 experienced significant improvement, as evidenced by increases in the human development index, economic growth, and per capita income, as well as a decrease in the poverty rate. However, unemployment and income inequality remain challenges that require attention. Overall, the 2022 RLPPD of Tulungagung Regency reflects relatively good Regional Government performance, but continues to require continued efforts to improve the quality of public services and equitable distribution of public welfare.
Co-Authors A'ini, Binthi Nur Abdillah, Dicky Candra Agus Machfud Fauzi Almuqita, Arinda Qomarin Ana Waritsatul Firdaus Andio, Raffa Weybi Anindya, Naurah Tsani Anita Fitrie, Revienda Artanti, Dian Febri Asa Handsant, Farah Fatima azka, Amalia Azzahratullah, Rizky Amelia B, Bunga Bambang Sigit Widodo Dalilah, Camilla Deby Febriyan Eprilianto Dewantari, Dewantari Dwi Iswahyudi, Sultan Ahmad Firmansyah, Adji Fitrie , Revienda Anita Fitrie, Revienda Anita FITROTUN NISWAH Girsang, Kevin Crhistoper Hafizh, Muhammad Aufa Hamas, Halimahtus Sadiyah Putri Harmanto Harmanto Haweningrum, Widya Herman, Berlinda Shilvana Hikmiyah, Maslachatul Hilmi, Ahmad Nizar INDAH PRABAWATI Kumalasari, Nadya Intan Lukmawati, Rizka Wahyu M, Meirinawati Maharani, Della Sabrina Maruf, Muhammad Farid May, Ingla Pamella Aulia Ma’ruf, Muhammad Farid Megawati, Suci Meirinawati Meirinawati, Meirinawati Melda Fadiyah Hidayat, Melda Fadiyah Nisaa', Aulia Khoirun Noviana, Nabella Artha Dwi Novitasari, Erika Rahma Nuansa Bayu Segara Octaverina, Shelina Rintan Oktariyanda, Trenda Aktiva Prastiyono, Hendri Pratama, Aditya Bagus Prayogo, Arsy Nesya Putri, Aurelia Patricia Putri, Cheryll Nandissya Aulya Putri, Marshanda Ika Amelia Ramadhani, Intan Putri Ramandhani, Amalia Ratri, Wara Mustika Pudyaning Revienda Anita Fitrie Ria Cristin Rojabi, Muhammad Alka Gustiyan Romadhon, Akbar Kurnia Safarah, Aidii Samudra, AR. Agusta Saputra, Daffa Eka Septianingrum, Ika Putri Kumalasari Setya Utami, Adinda Nur Shafira, Katerina Taqwa, Muhammad Decavarya Amarobit Wicaksono, Rayhan Adi Wulandari, Elen Ayu Yudiansyah, Indira Ardina Yustanika, Nuarsada