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Fahmi Destry Amelia; Ida Budiarty

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research evaluates the effectiveness of human capital development policies in Indonesia within the education and health sectors during the periods of 2015–2019 and 2020–2024. The analysis focuses on strategic programs implemented by the Ministry of Education and Culture and the Ministry of Health by comparing planned targets with the realization of performance indicators as stated in the Strategic Plan (Renstra) documents. The study employs a qualitative evaluative approach supported by descriptive quantitative data derived from official planning and performance reports. The findings indicate that during the 2015–2019 period, programs emphasizing the expansion of basic education and health services were relatively effective in increasing participation rates and improving equitable access. In contrast, programs aimed at enhancing the quality of human resources, particularly teacher development and institutional capacity building, showed lower levels of effectiveness due to weak performance measurement systems and inconsistent data reporting. During the 2020–2024 period, the effectiveness of most education and health programs declined significantly as a result of external shocks caused by the COVID-19 pandemic. However, health programs with strong financial protection mechanisms, such as the National Health Insurance (JKN), demonstrated greater resilience compared to other programs. The study concludes that the effectiveness of human capital development policies is strongly influenced by the clarity of performance indicators, consistency in program implementation, institutional capacity, and the ability of policies to adapt to external disruptions.

Susilowati Susilowati; Muhammad Fachruddin Arrozi Anastina Tahjoo

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Organizational commitment is essential for maintaining hospital performance, service quality, and healthcare continuity. Preliminary data from Brebes Regional General Hospital shows that 35% of medical doctors face issues with low organizational commitment, which may negatively impact the institution's effectiveness. This study examines how meritocracy strengthens the effects of transformational leadership and work motivation on medical personnel's organizational commitment. A quantitative approach with causal research design was used to analyze the relationships among these variables. The sample included 72 doctors, selected through purposive sampling. Data were collected via structured questionnaires and analyzed using Moderated Regression Analysis (MRA) to assess both direct and moderating effects. The findings show that transformational leadership, work motivation, and meritocracy together significantly influence organizational commitment. Transformational leadership and work motivation each have a positive impact on organizational commitment. Additionally, meritocracy serves as a moderating factor, enhancing the connection between leadership and commitment, as well as work motivation and commitment. These results suggest that meritocratic systems based on competence, performance, and achievement improve leadership effectiveness and motivation, fostering greater commitment among medical staff. The study suggests that hospital management should implement meritocratic principles consistently in leadership and human resource practices, alongside developing transformational leadership and motivation strategies, to maintain high levels of organizational commitment among medical personnel.

Nadya Stephanie Hardiyanti; Natal Indra

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

This study aims to examine the effect of work motivation and work environment on employee performance at Wijaya Kusuma School, North Jakarta, both partially and simultaneously. This research employed a quantitative approach using a survey method. The population consisted of all employees of Wijaya Kusuma School, North Jakarta, with a total sample of 87 respondents selected using a saturated sampling technique. Data were collected through questionnaires that had been tested for validity and reliability. The data analysis techniques included instrument testing, classical assumption tests, and hypothesis testing using multiple linear regression analysis, F-test, t-test, and coefficient of determination. Data processing and analysis were conducted using SPSS version 25. The results indicate that work motivation has a positive and significant effect on employee performance. In addition, the work environment also has a positive and significant effect on employee performance. Simultaneously, work motivation and work environment significantly influence employee performance at Wijaya Kusuma School, North Jakarta. These findings suggest that improving employee motivation and creating a supportive and conducive work environment are essential strategies for enhancing employee performance in educational institutions.  

Apri Widyastik; Amirul Mustofa; Ulul Albab; Sri Kamariyah

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

The digital transformation of public service delivery has become a central agenda in contemporary public administration, positioning local governments as critical actors in translating national digital strategies into tangible, citizen-facing outcomes. Despite rapid diffusion of digital platforms and e-government initiatives, substantial variation persists in the performance, inclusiveness, and sustainability of digital public services across local contexts. This variation points to persistent challenges related to administrative capacity constraints within local governments and uneven levels of citizen readiness to access and use digital services. Addressing these challenges, this article presents a comprehensive literature review that aims to (1) map the conceptual evolution of digital public service delivery in local governments, (2) synthesize empirical findings on the roles of administrative capacity and citizen readiness, and (3) identify key theoretical and empirical gaps in the existing scholarship. Methodologically, the study adopts a systematic literature review approach, drawing on peer-reviewed journal articles published in the last five years and indexed in major academic databases, including Scopus, Web of Science, DOAJ, and Google Scholar. The selected literature is analyzed using thematic synthesis, guided by an integrated theoretical framework combining Digital Government Theory and Digital Era Governance as overarching transformation lenses, Administrative Capacity and Capacity Building Theory and Competency-Based Human Resource Management to explain organizational and human resource determinants, Digital Divide Theory and the Technology Acceptance Model to capture citizen-side readiness and adoption dynamics, and Policy Implementation Theory to account for institutional and regulatory mediation. The synthesis reveals several dominant patterns: digital service performance is strongly conditioned by leadership, coordination, information capacity, and workforce competencies; citizen uptake is shaped not only by access and skills but also by perceived usefulness, ease of use, and trust; and policy design and implementation processes mediate the interaction between supply-side capacity and demand-side readiness. Importantly, the review shows that these factors are mutually constitutive rather than independent, challenging linear and technology-centric models of digital transformation. The article concludes by advancing an integrative conceptual understanding of local digital public service delivery and by outlining theoretical implications for digital public administration research as well as practical policy recommendations for designing inclusive, capacity-sensitive, and sustainable digital public services at the local level.

Wisnu Wisnu; Fatkhuri Fatkhuri

Jurnal Kendali Akuntansi 2026 International Forum of Researchers and Lecturers

This study examines the dynamics of public service delivery at the Office of Cooperatives, Small and Medium Enterprises, and Trade in Tegal Regency, focusing on its role in supporting local economic development. The background of this research is rooted in the increasing demand for effective, transparent, and responsive public services, particularly for cooperatives, micro, small, and medium enterprises (MSMEs), and the trade sector, which are key drivers of regional economic growth. The objective of this study is to analyze the quality and dynamics of services provided by the office, identify supporting and inhibiting factors, and assess their implications for service improvement. This research employs a qualitative descriptive method, using data collected through interviews, observations, and document analysis involving government officials and service users. The findings indicate that service delivery has shown positive developments through procedural improvements and service innovations; however, challenges remain in terms of human resource capacity, infrastructure limitations, and coordination mechanisms. These dynamics significantly influence the effectiveness of policy implementation and stakeholder satisfaction. The study implies that strengthening institutional capacity, enhancing digital-based services, and improving service professionalism are essential to achieving more optimal public service performance. The results of this research are expected to contribute to policy evaluation and serve as a reference for improving public service management in local government institutions, particularly in the cooperative, MSME, and trade sectors.

Rabbani Priyotomo; Khaerul Umam Noer

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the effectiveness of the Jakarta Evolution (JakEVO) program in the implementation of online-based licensing services in South Jakarta, specifically for public transportation route licensing. The program was initiated as part of a public service reform effort aimed at improving accessibility, efficiency, and transparency in the licensing administration process. This study uses a qualitative descriptive approach with data collection techniques including in-depth interviews, field observations, and document studies, involving both the implementing officials at the South Jakarta UP PMPTSP and the public as service users. The findings indicate that JakEVO has positively contributed to the ease and flexibility of the licensing process, particularly in reducing the need for face-to-face interactions. However, its implementation has not yet been fully optimized due to several challenges, including limited program socialization, low digital literacy among the public, technical disruptions in the application system, and human resource capacity that is not fully adaptive to digital transformation. Additionally, the program's evaluation mechanism remains descriptive and lacks comprehensive quantitative performance indicators.

Istikhori Istikhori; Salma Tsana Fii; Emi Tresnawati; Ai Siti Rahmawati; Aat Yuniawati +1 more

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

Human resource management (HRM) in education plays a strategic role in determining the quality and success of educational implementation. Educators and educational staff are the main assets of educational institutions that directly influence the quality of learning processes and outcomes. This article aims to examine the concept of educational human resource management, its scope, and the urgency of implementing effective HRM in improving educational quality. This study employs a qualitative approach using library research by reviewing relevant books, scientific journals, and educational regulations related to human resource management and education. The results indicate that the scope of educational HRM includes human resource planning, recruitment and selection, placement and organization, training and development, performance appraisal, compensation and rewards, coaching and maintenance, as well as termination and retirement. The implementation of professional, systematic, and sustainable educational HRM contributes significantly to improving the professionalism of educational personnel, institutional effectiveness, and the achievement of educational goals. Therefore, educational human resource management is a key factor in realizing high-quality and sustainable education.

Kartika Dian Rahmawati; Dafid Irawan; Riman Riman

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research looks into how site managers in construction projects in Malang City manage and improve their use of human resources. The research is driven by the significance of effective human resource management in ensuring project success and the lack of studies focusing on the operational strategies of site managers within a local context. This study uses a quantitative method that is both descriptive and analytical. It involves giving out a survey to 40 people, including site managers, contractors, and foremen. The independent variables include leadership and supervisory style, human resource planning and workforce allocation, training and competency development, team communication and coordination, performance monitoring and evaluation, as well as motivation and welfare. The dependent variable is the degree to which human resource management is optimized. The results of validity and reliability tests indicate that all research instruments are valid and reliable. Multiple linear regression analysis shows that leadership and supervisory style, along with human resource planning and workforce allocation, have a significant partial effect on improving HRM practices. Other variables have a positive but statistically insignificant partial effect on the estate. Overall, the management of human resources in construction projects in Malang City is considered to be fairly good. This study confirms that leadership and workforce planning are the main strategic factors for site managers in improving the effectiveness of human resource management in construction projects.

Santi Susanti

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Human Resource Management (HRM) plays a crucial role in ensuring that a company is able to grow, compete, and sustain its operations in an increasingly dynamic business environment. Effective HRM practices help organizations optimize employee performance, improve productivity, and maintain workforce stability. One of the key aspects of HRM that significantly influences employee performance is workload and job satisfaction. An imbalance in workload or low levels of job satisfaction may lead to decreased motivation, stress, and reduced work performance. This research aims to explore and evaluate the levels of workload and job satisfaction among employees at PT Indomarco Tangerang 1. Understanding these factors is essential to identify potential problems that may affect employee performance and organizational effectiveness. The study employs a quantitative research approach, which involves collecting numerical data that can be statistically analyzed to provide objective and measurable results. Data were gathered through structured questionnaires distributed to employees. A total of 30 employees from various divisions at PT Indomarco Tangerang 1 participated in this study. Statistical analysis was used to assess the relationship between workload and job satisfaction, as well as their overall condition within the company. The findings of this research are expected to provide useful insights for management in developing appropriate strategies to manage workload effectively and enhance job satisfaction. Ultimately, improving these aspects is expected to contribute to higher employee performance and support the long-term success of the company.

Martono Martono

Modem : Jurnal Informatika dan Sains Teknologi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The Human Resource Department (HRD) plays a very important role in supporting the growth and sustainability of an organization or company. Employees represent the most valuable asset owned by the company, which means that HRD can be considered the most critical component that must be managed properly. The primary function of HRD encompasses the management of all aspects related to the workforce, including ensuring that every employee fully receives their rights. To enhance work effectiveness and efficiency, HRD requires support in the form of a computer-based technology system. Therefore, it is necessary to develop an application capable of accelerating and simplifying employee data management. This study aims to improve HRD performance through the creation of a Human Resource Information System (HRIS). The application development process adopts the Waterfall method. The final outcome of this research is an application that successfully facilitates the HRD department in carrying out its various tasks more effectively.

Meyla Faiya; Prawistyan Fajar Putra Utama

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This article aims to analyze the role of human resource management in improving organizational performance and formulate strategic recommendations based on improvements in human resource management practices. The theoretical foundations used include strategic human resource management theory, organizational performance theory, and work motivation theory, which are used to examine the functions of workforce planning, competency development, performance appraisal, and reward systems. This study employed a qualitative, descriptive-analytical approach, with data collection techniques including in-depth interviews, non-participant observation, and documentation studies. Data analysis was conducted using an interactive qualitative analysis model that encompasses data reduction, data presentation, and conclusion drawing. The analysis results indicate that workforce planning based on organizational needs, continuous competency development, an objective performance appraisal system, and a performance-based reward system are directly related to increased effectiveness, productivity, and stability of organizational performance. Furthermore, efforts to improve human resource management practices through policy evaluation, strengthening strategic planning, enhancing internal communication, and data-driven decision-making have proven to be a strong foundation for formulating strategic recommendations for the organization. The study's conclusions confirm that the systematic and strategic integration of human resource management functions is a key factor in achieving sustainable organizational performance and adapting to changes in the work environment.

Regita Diaz Pramesti; Lintang ArindaSanti; Yudi Ali Wardana

Jurnal Transformasi Bisnis Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of work motivation on employee productivity at Kerupuk Uenak Bu Rina, a home-based industry in Boyolali. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews and direct observation at the business location. The results indicate that work motivation derived from internal factors such as satisfaction with received wages and a familial work environment, as well as external factors in the form of appreciation from the owner, significantly influence employee morale and work output. Employee productivity levels are reflected in the consistency in meeting production targets for two types of crackers and the ability to adapt to demand fluctuations. These findings suggest that improving productivity in micro-enterprises like this one depends not only on technical operational aspects but is also greatly influenced by how work motivation is managed. This research provides practical contributions regarding the importance of paying attention to human resource aspects in managing operational risks and improving the performance of small-scale businesses.

Toyib Mashuri; Ahmad Tanzeh; Asrop Safi’i

International Journal of Islamic Educational Research 2026 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

The objective of this study is to formulate new propositions on school management based on the findings obtained from the two schools under investigation, namely: (1) school planning in improving teacher performance at State Islamic Senior High School 1 Trenggalek and State Senior High School 1 Trenggalek; (2) the implementation of school management in improving teacher performance at State Islamic Senior High School 1 Trenggalek and State Senior High School 1 Trenggalek; and (3) school supervision in improving teacher performance at State Islamic Senior High School 1 Trenggalek and State Senior High School 1 Trenggalek. This research employed a case study approach with a qualitative research design. The researcher’s presence in the schools served as the primary instrument, supported by non-human instruments as complementary tools. Data sources consisted of primary data in the form of words and actions observed from principals, vice principals, teachers, and administrative staff, as well as secondary data in the form of school documents. Data collection techniques included in-depth interviews, participant observation, and documentation. Data analysis was conducted using the Miles, Huberman, and Saldaña model, which comprises data condensation, data display, and conclusion drawing. The data analysis techniques applied were (1) single-case analysis conducted separately in each school and (2) cross-case analysis conducted by comparing and synthesizing data across cases. The research findings indicate that: (1) school planning to improve teacher performance carried out by principals included (a) adherence to the school’s vision, mission, and objectives; (b) consideration of the results of the School Self-Evaluation (EDS) through SWOT analysis to enhance teacher performance; and (c) the formulation of school activity plans collaboratively with the school committee; (2) the implementation of school management to improve teacher performance by principals involved (a) mobilizing and motivating all members of the school community and utilizing all available school resources; (b) controlling and supervising the implementation of school activities; (c) securing support for school activities from parents/guardians, the school committee, and the community; (d) fulfilling teachers’ needs; (e) proportional distribution of tasks and clear job descriptions aligned with teachers’ competencies; (f) enhancement of teacher competencies; and (g) fostering a culture of mutual cooperation, care, and respect among school members to improve teacher performance.

Siti Musarofah; Kurniawan Arief Ichsanuddin; Muhammad Abiyyu Al Hammam

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the regional economy, including in Boyolali Regency. However, this contribution has not been fully matched by adequate human resources (HR). The main problem in this study is the still low capacity of MSMEs' human resources, particularly in aspects of managerial skills, digital literacy, and adaptability to changes in the business environment, which impact business performance. This study aims to analyze human resource development strategies implemented in the MSME context and examine the impact of these strategies on improving MSME performance in Boyolali Regency. The research method used is a Systematic Literature Review (SLR) with a content analysis approach to relevant scientific literature from the past five years. The research process includes determining inclusion and exclusion criteria, searching for literature sources, thematic coding, and synthesizing research findings. The results show that effective HR development strategies can be grouped into three main aspects: skills training, marketing digitalization, and cross-sector collaboration. These three strategies have been proven to contribute positively to improving MSME competency, operational efficiency, market expansion, and business competitiveness. Thus, human resource development is a key factor in driving sustainable improvement in MSME performance, particularly in facing the challenges of digital transformation and increasingly complex economic competition.

Asdianur Hadi; Ahmad Sukandar

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This article examines the digitalization of Islamic education management in the Industry 5.0 era by emphasizing a shift from mere “digital administration” to value-based governance. The focus goes beyond adopting applications; it highlights a deeper transformation in how institutions manage processes, data, services, and decision-making to enhance effectiveness, accountability, and alignment with the broader purposes of Islamic education. The article synthesizes key pillars of transformation, including system integration across academic, financial, and learning services, strengthened data governance, capacity building for human resources, and cultural change management. While digitalization may improve efficiency and transparency, the article also discusses recurring risks such as digital divides, organizational resistance, vendor dependency, and ethical/privacy concerns, along with practical mitigation strategies. The main contribution is a conceptual governance framework that connects service performance indicators with institutional values, enabling digital transformation to remain meaningful, trustworthy, and sustainable rather than purely technical or procedural.

M. Ariessandy Agustin

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Efforts to protect children who are victims of sexual violence crimes in Mesuji Regency have been carried out through the establishment of the Regional Technical Implementation Unit for the Protection of Women and Children (UPTD PPA). However, in practice, cases of sexual violence against children continue to occur. This study aims to analyze the role of the UPTD PPA of Mesuji Regency in fulfilling the rights of child victims of sexual violence crimes and to identify the factors that hinder the implementation of this role. This research employs normative juridical and empirical approaches. Data were collected through literature review and field studies, with informants consisting of the Head of the Mesuji Regency Office for Women’s Empowerment and Child Protection, the Head of the UPTD PPA of Mesuji Regency, and a lecturer in criminal law from the Faculty of Law, University of Lampung. Data analysis was conducted qualitatively. The results show that, normatively, the role of the UPTD PPA of Mesuji Regency has been implemented based on the prevailing laws and regulations, including the Child Protection Law, the Law on Sexual Violence Crimes, and regulations concerning the UPTD PPA. Factually, the UPTD PPA carries out preventive, handling, and recovery efforts through legal, medical, and psychological protection for child victims. However, the implementation of this role has not been optimal due to several inhibiting factors, namely limitations in human resources, inadequate facilities and infrastructure, low community participation and awareness, and cultural factors characterized by individualism. This study recommends optimizing the performance of the UPTD PPA through improvements in human resources, facilities and infrastructure, and strengthening community involvement in child protection.

Naimatul Fikriyah; Kartono Wibowo; Abdul Rochim

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Labor productivity is a critical factor in construction project success as it directly affects time, cost, and work quality. In the Palm Vista Residence housing development project, delays in ground floor structural works indicate suboptimal human resource performance. This study aims to analyze labor productivity levels, identify factors influencing productivity, and formulate strategies to improve productivity in sloof beams, columns, and floor slab works. The research employs a quantitative approach with descriptive-analytical methods through field observations, questionnaires, and interviews. Labor productivity is measured using the work sampling method and the Labour Utilization Rate (LUR), while influencing factors are analyzed using multiple linear regression. Strategy prioritization for productivity improvement is determined using the Analytical Hierarchy Process (AHP). The results show that labor productivity is at a moderate level and is significantly influenced by work experience, managerial aspects, and coordination and planning. The priority strategies include improving worker competence and strengthening project management practices. These findings are expected to provide practical guidance for construction labor management to enhance efficiency and ensure timely project completion.

Azmil Indillah Suwandi; Imariana Nur Mutiara; Qoonita Nurhasanah; Afrian Bintang Putra; Mada Aditia Wardhana

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the integration of Human Resource (HR) Analytics as a strategic approach to enhancing employee experience in organizational settings. The growing complexity of the business environment and the increasing demand for data-driven decision-making have encouraged organizations to utilize HR Analytics in managing human resources more effectively. This research employs an integrative literature review method to synthesize findings from previous empirical and conceptual studies published between 2014 and 2024. The review process was conducted systematically through article identification, selection, thematic analysis, and synthesis of findings. The results indicate that HR Analytics contributes positively to employee experience by improving employee engagement, performance management, and retention strategies. Furthermore, organizational culture, leadership commitment, and technological readiness are identified as key moderating factors influencing the successful implementation of HR Analytics. This study provides theoretical contributions by strengthening the conceptual relationship between HR Analytics and employee experience, as well as practical implications for organizations seeking to design data-driven human resource management strategies.

Zusmawati Zusmawati; Sonny Hakri

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The availability of quality human resources provides an opportunity for leaders to select the best employees for strategy implementation. However, the effectiveness of strategy implementation depends not only on human resources but also on the organizational culture and leadership style applied. Based on the results of the first hypothesis test, it was found that the organizational culture variable has a positive and significant effect on employee performance at the Pesisir Selatan Regency DPMDPPKB. Therefore, in this study, the first hypothesis (H1) is accepted. Based on the results of the second hypothesis test, it was found that the leadership style variable has a positive and significant effect on employee performance at the Pesisir Selatan Regency DPMDPPKB. Therefore, in this study, the second hypothesis (H2) is accepted. Organizational culture partially has a positive and significant effect on employee performance. Therefore, it can be concluded that if organizational culture improves, employee performance will also improve. Leadership style has a positive and significant effect on employee performance. Therefore, it can be concluded that if leadership style improves, employee performance will also improve. Organizational Culture and Leadership Style simultaneously have a positive and significant effect on employee performance at the Pesisir Selatan Regency DPMDPPKB. Therefore, it can be concluded that if Organizational Culture and Leadership Style improve simultaneously, employee performance will also improve.

M. Nur Aulia Rahman; Sri Kamariyah; Zainal Fatah

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research aims to analyze the strategies for increasing Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) implemented by the Regional Revenue Agency (Badan Pendapatan Daerah/Bapenda) of Surabaya City. As the second largest city in Indonesia and the capital of East Java Province, Surabaya has significant potential for local revenue that needs to be optimized to support regional development. Using SWOT analysis framework and strategic management theory from David, this study examines the strengths, weaknesses, opportunities, and threats in PAD management, as well as the strategies formulated and implemented to increase revenue. This qualitative research employs a descriptive approach with data collection through in-depth interviews, observation, and documentation study at Bapenda Surabaya City during June-August 2025. Informants include agency leaders, division heads, tax and retribution collectors, and taxpayers. The results indicate that Surabaya City has successfully increased its PAD from Rp 5.2 trillion in 2022 to Rp 6.8 trillion in 2024, representing a 31% growth. Key strategies implemented include digital transformation of tax services through e-tax system, intensification of existing tax sources, extensification through identification of new taxpayers, improvement of taxpayer compliance through education and enforcement, and inter-agency collaboration for data integration. The study identifies several challenges including tax evasion, outdated property valuations, and limited human resources. This research recommends strengthening digital infrastructure, updating tax object databases, enhancing taxpayer awareness programs, improving coordination with central government, and developing performance-based incentive systems for revenue collectors.