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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 JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Horizon: Indonesian Journal of Multidisciplinary Jurnal Cendekia Ilmiah Ulil Albab Jurnal Ilmu Sosial dan Humaniora
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 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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Pengaruh Burnout terhadap Kinerja Pegawai Badan Pengelolaan Keuangan dan Aset Daerah Pemerintah Kota Surabaya B, Bunga; Fanida, Eva Hany; M, Meirinawati; Niswah, Fitrotun
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 8 (2026): March
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19332717

Abstract

Burnout is a form of work fatigue that arises due to prolonged work pressure and can impact the psychological condition of employees, thus potentially reducing the level of performance in the organization, especially in public sector agencies that have a high administrative burden and work responsibilities. This study was conducted to determine the effect of burnout on employee performance at the Regional Financial and Asset Management Agency of the Surabaya City Government. The method used was a quantitative approach through a survey, with data collection using a questionnaire to 76 respondents selected through a proportionate stratified random sampling technique. Furthermore, the data obtained were analyzed using a simple linear regression test with the help of IBM SPSS Statistics software. Based on the results of a simple linear regression analysis, the burnout variable has a regression coefficient (B) of -0.292 with a significance value of less than 0.001, which indicates that burnout has a negative and significant effect on employee performance. These results indicate that the higher the level of burnout experienced by employees, the lower the level of performance produced. This finding is also supported by the results of the partial test (t-test) which shows a significant effect of burnout on performance, so that the research hypothesis stating that burnout has an effect on employee performance can be accepted. In addition, the results of the coefficient of determination (R Square) of 0.353 indicate that burnout is able to explain 35.3% of the variation in employee performance, while the remaining 64.7% is influenced by other factors outside the research model.
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.
Efisiensi Pengeluaran Modal Pemkot Surabaya pada APBD 2025: Studi Kasus Proyek Revitalisasi Jalan dan Taman Shafira, Fannisa Nabila; Ramadhani, Ziana Zain; Fanida, Eva Hany; Hidayat, Melda Fadiyah
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.v5i6.16911

Abstract

Penelitian ini bertujuan menganalisis bagaimana pemerintah Kota Surabaya mengelola uang rakyat dalam APBD 2025, terkhusus pada belanja modal untuk proyek revitalisasi Taman dan Jalan. Meski pelaksanaanya di lapangan sangat efisien (mencapai pada angka 96%), didalam penelitihan ini di temukan adanya ketimpangan alokasi. Uang negara masih banyak yang tersedot untuk biaya operasional (pegawai, administrasi, dll.) sebesar 68%, sedangkan yang di gunakan untuk pembangunan fisik hanya 32%. Penelitian ini memberikan rekomendasi agar pemerintahan daerah meningkatkan keseimbangan antar belanja modal dan belanja operasional guna memperkuat kualitas infrastruktur serta pelayanan publik secara berkala atau jangka panjang.
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.
Analisis Value For Money Pada Dana Subsidi Suroboyo Bus Dan Wira Wiri Di Kota Surabaya Damayanti, Olivia Putri; Dzikrina, Anfara Aisyanda; Fanida, Eva Hany; Fitrie, Revienda Anita
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.v5i6.16998

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan prinsip Value for Money (VfM) dalam pengelolaan dana subsidi transportasi publik di Kota Surabaya, dengan fokus utama pada layanan Suroboyo Bus dan WiraWiri Suroboyo. Menggunakan pendekatan kuantitatif deskriptif melalui metode analisis data sekunder, penelitian ini mengevaluasi kinerja kebijakan berdasarkan dimensi ekonomi, efisiensi, dan efektivitas. Data penelitian bersumber dari dokumen publik resmi, termasuk Laporan Kinerja Instansi Pemerintah (LKjIP) Dinas Perhubungan Kota Surabaya dan Laporan Keterangan Pertanggungjawaban (LKPJ) Walikota periode terbaru. Hasil analisis menunjukkan bahwa dari dimensi ekonomi, implementasi skema Buy The Service (BTS) pada layanan WiraWiri berhasil meminimalisasi biaya investasi armada dan menekan risiko fiskal daerah. Pada dimensi efisiensi, integrasi layanan trunk dan feeder terbukti meningkatkan aksesibilitas wilayah, meskipun efisiensi teknis pada koridor utama masih terhambat oleh kendala headway akibat kemacetan. Secara efektivitas, program subsidi telah berhasil menciptakan public value melalui peningkatan volume penumpang dan perwujudan keadilan sosial bagi kelompok rentan, namun kontribusinya terhadap perpindahan moda (modal shift) secara makro masih menghadapi tantangan besar. Penelitian ini memberikan kontribusi pada literatur administrasi publik mengenai strategi optimalisasi subsidi transportasi di wilayah metropolitan melalui keseimbangan antara kinerja keuangan dan kemanfaatan sosial.
Analisis Kinerja Keuangan Pemerintah Kabupaten Gresik Periode 2020 – 2024 melalui Pendekatan Rasio Keuangan Daerah Dewi, Cindhe Wati Kartika; Arini, Amelia Putri; Fanida, Eva Hany; Hidayat, Melda Fadiyah
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.
Co-Authors A'ini, Binthi Nur Abdillah, Dicky Candra Aini, Fitri Nur Aliy, Adhim Lathif Almuqita, Arinda Qomarin Andio, Raffa Weybi Anindya, Naurah Tsani Anita Fitrie, Revienda Arini, Amelia Putri Artanti, Dian Febri Asa Handsant, Farah Fatima Aulia, Salsabila Safira B, Bunga Bambang Sigit Widodo 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, 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 Kumalasari, Nadya Intan Lukmawati, Rizka Wahyu M, Meirinawati 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 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, Aurelia Patricia Putri, Cheryll Nandissya Aulya Putri, Marshanda Ika Amelia Rahma, Evanda Arsinta 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 Taqwa, Muhammad Decavarya Amarobit Tiaranita, Nasywa Rahmadhanty Wafa’, Naufal Syaraful Wicaksono, Rayhan Adi Wulandari, Elen Ayu Yudiansyah, Indira Ardina Yulika, Ikhlima Rahma Yustanika, Nuarsada