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Analisis Kualitas Laporan Keuangan Pemerintah Daerah Berdasarkan Standar Akuntansi Pemerintahan (SAP): (Studi Kasus: Provinsi Bali)
Armelia Ayunda Lestari
; Muhamad Rizki Zulfikar
; Ajeng Fitria Sabila
; Alia Ariyanti
; Laila Hidayani
; Al Farizi Zaldira
; Ade Budi Setiawan
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 5
, No 1
(2026)
This study aims to analyze the quality of the Bali Provincial Government Financial Report (LKPD) through the application of accrual-based Government Accounting Standards (SAP). This study uses a qualitative descriptive approach with a case study method on the Bali Provincial Government Financial Report for the 2022–2024 fiscal years. The research data consists of secondary data obtained from LKPD that has been audited by the Supreme Audit Agency (BPK), Audit Reports (LHP), as well as laws and re...
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THE IMPACT OF INADEQUATE LABORATORY PERSONNEL (LABORATORY HEADS, TECHNICIANS, AND ASSISTANTS) ON BIOLOGY PRACTICUM IMPLEMENTATION
Ana, Ana
; Wulandari, Dhea Aprilia Ayu
; Mafimudah, Rifatul
; Sari, Fatma Mutia
; Saifuddin, Much Fuad
; Puspitasari, Etika Dyah
Bioma : Jurnal Ilmiah Biologi
Vol 14
, No 2
(2025)
This study aims to examine the limitations of human resources (HR) in school laboratories and their impact on the implementation of biology practicum activities at the senior high school level. A descriptive qualitative method was employed in Kotagede District, Yogyakarta, using purposive sampling to select two schools with active biology laboratories. Data were collected through in-depth interviews with laboratory personnel and biology teachers to explore the availability, involvement, and role...
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Strategi Pemerintah Desa Dalam Pengembangan Wisata Danau Rana Kulan, Desa Rana Kulan, Kecamatan Elar, Manggarai Timur
Public Service And Governance Journal
Vol 6
, No 2
(2025)
This study aims to examine the village government's strategy in developing the tourism potential of Lake Rana Kulan, located in Rana Kulan Village, Elar Sub-district, East Manggarai Regency. The research uses a descriptive method with a qualitative approach. Data collection techniques include interviews, observation, and documentation, using both primary and secondary data sources. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The study adopts t...
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Strategi Pemerintah Desa dalam Pengembangan Wisata Danau Rana Kulan, Desa Rana Kulan, Kecamatan Elar, Manggarai Timur
Public Service And Governance Journal
Vol 6
, No 2
(2025)
This study aims to examine the village government's strategy in developing the tourism potential of Lake Rana Kulan, located in Rana Kulan Village, Elar Sub-district, East Manggarai Regency. The research uses a descriptive method with a qualitative approach. Data collection techniques include interviews, observation, and documentation, using both primary and secondary data sources. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The study adopts t...
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Evaluasi Strategi Badan Pendapatan Daerah dalam Meningkatkan Pembayaran Pajak Restoran di Kabupaten Sikka
DHARMA EKONOMI
Vol 32
, No 1
(2025)
This research discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (Bapenda) in increasing restaurant tax payments. Restaurant tax is one of the sources of Regional Original Revenue (PAD) that plays an important role in regional development. However, restaurant tax collection still faces various obstacles, such as low levels of taxpayer compliance, lack of education and socialization, and weak supervision and law enforcement. This research uses a descriptive qualitat...
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Pemanfaatan Sistem Informasi Gaji (SIMGAJI) dalam Perhitungan Tunjangan Keluarga Aparatur Sipil Negara di Kabupaten Sikka
DHARMA EKONOMI
Vol 31
, No 2
(2024)
This research focuses on the utilization of SIMGAJI in calculating family allowances where we can see whether the utilization is effective and efficient or not in using SIMGAJI so that it can be seen by calculating family allowances. To identify problems, this research uses qualitative research. Data collection techniques using interview techniques, observation, document studies. It can be concluded that the utilization of the Salary Information System (SIMGAJI) by PT. Taspen (Persero) for the c...
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The Impact of Project Based Learning Using Podcast on Student Speaking Skill
Scripta : English Department Journal
Vol 11
, No 2
(2024)
This research aims to find out whether students who were given the PjBL method using podcasts achieved better speaking skills compared to students who were given the conventional method. The population in this study was 70 students devided into experimental class and control class from one of the senior high schools in Jombang, East Java. The sample was taken by using proposive sample which consisted of 2 science classes with 35 students for each class. The researcher used purposive...
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RENTABILITAS EKONOMI DITINJAU DARI ASPEK PERPUTARAN KAS DAN PERPUTARAN PIUTANG (STUDI KASUS PADA KOPERASI KREDIT TUKE LER HEWOKLOANG, MAUMERE)
Viktor Eko Transilvanus
; rangga, yoseph darius purnama
; Antonius Philipus Kurniawan Gheta
; Cicilia Ayu Wulandari Nuwa
; rangga, yoseph darius purnama
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 14
, No 1
(2021)
ABSTRACT
This study is aims to determine the effect of the level of (1) cash turnover against economic rentability, (2) the accounts receivable turnover against economic rentability, (3) cash turnover and accounts receivable turnover for economic rentability. Subjects in this study is a credit cooperative Tuke Ler Hewokloang and its object is cash turnover, accounts receivable turnover and economical rentability. The type of date...
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ANALISIS SUMBER DAN PENGGUNAAN KAS DAN DAMPAKNYA TERHADAP LIKUIDITAS PADA PERUSAHAAN UMUM BULOG KANTOR CABANG MAUMERE PERIODE 2017-2019
Cicilia Ayu Wulandari Nuwa
; rangga, yoseph darius purnama
; Imanuel Wellem
; Kasilda Yuni Saputry
; rangga, yoseph darius purnama
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 14
, No 1
(2021)
The purposes of this research were to analyze the sources of cash, to analyze the application of cash, to analyze the liquidity level, and to analyze the effect of source and application of cash on liquidity at the National Logistical Supply Agency of Maumere Branch Office. The results of analysis showed that in the period of 2017-2018, the sources of cash weretaken from the decrease of accounts receivable, inventory of indirect material, the increase of accumulation depreciation of building and...
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1 Sitasi
EFEKTIVITAS PROGRAM KAWASAN RUMAH PANGAN LESTARI (KRPL) DALAM MENDUKUNG KETAHANAN PANGAN RUMAH TANGGA SELAMA PANDEMI DI KOTA KEDIRI
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 5
, No 1
(2021)
The KRPL (Sustainable Reserve Food Garden) program is an alternative in realizing food self-sufficiency to achieve food security during the Covid-19 pandemic. This study is to determine the impact of the KRPL program on household food expenditure patterns, food consumption patterns, and consumption levels by using a questionnaire interview method in 8 active KRPL groups in the city of Kediri with a total of 80 respondents. The result of this study indicates that as much as 70% of the harvest in...
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