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All Journal indonesian Journal of Administrative Law and Local Government (IJALGOV) JIMEKA
Dwiyani, Alfiani
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PERBANDINGAN KINERJA KEUANGAN KOTA SURABAYA SEBELUM DAN SAAT PANDEMI COVID-19 Mardiana, Yunita; Dwiyani, Alfiani; Lating, Ade Irma Suryani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.25868

Abstract

This study aims to analyze the financial performance of the Surabaya City Government before and during the COVID-19 pandemic. The research method used is quantitative descriptive by collecting secondary data from the Surabaya City Government Budget Realization Report from 2019 to 2021. The data is analyzed using several financial ratios, such as economic ratios, efficiency and effectiveness ratios, degree of fiscal decentralization, spending harmony ratios, and financial dependence. The results showed that the financial performance of the Surabaya City Government experienced a significant decline during the COVID-19 pandemic, especially in 2020. However, the Surabaya City Government still managed to maintain its financial performance well and obtained an unqualified opinion from the Supreme Audit Agency.
The Analysis of the Disharmonization of Institutional Authority in Regional Financial Oversight Dhea Nisa Arinanda; Ali Masnun, Muh.; Dwiyani, Alfiani
Indonesian Journal of Administrative Law and Local Government Vol. 2 No. 2 (2025): INDONESIAN JOURNAL OF ADMINISTRATIVE LAW AND LOCAL GOVERNMENT (IJALGOV)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/ijalgov.v2i2.51343

Abstract

This study aims to analyze the disharmonization of institutional authority in regional financial supervision and its implications for the effectiveness of oversight mechanisms. In many regional governance systems, financial supervision is carried out by multiple institutions with different legal bases, mandates, and scopes of authority. However, the absence of clear coordination frameworks and the overlap of institutional functions often create disharmony in the exercise of supervisory authority. This research focuses on identifying the forms and causes of such disharmonization, particularly in relation to overlapping mandates, unclear division of responsibilities, and inconsistencies in regulatory arrangements governing regional financial supervision. Using a normative and analytical approach, this study examines relevant laws, regulations, and institutional practices that shape the structure of regional financial oversight. The findings indicate that institutional disharmonization leads to fragmented supervision, duplication of control functions, and gaps in monitoring processes, which ultimately weaken the effectiveness of regional financial supervision. In addition, disharmonized authority tends to create uncertainty among supervisory institutions, reduce institutional accountability, and limit the ability of oversight bodies to respond effectively to financial irregularities. This condition also undermines the consistency of supervisory standards and weakens the overall integrity of the regional financial management system. The study concludes that institutional harmonization is essential to strengthen regional financial supervision, requiring clearer legal frameworks, precise delineation of authority, and improved coordination among supervisory institutions. Addressing institutional disharmonization is therefore a key prerequisite for enhancing the effectiveness and coherence of regional financial oversight. Keywords: Disharmonization, Authority, Oversight, Governance, Regional Finance
Co-Authors Ade Irma Suryani Lating Ali Masnun, Muh. Dhea Nisa Arinanda Mardiana, Yunita