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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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Efektivitas Program Aquatic Exercise Terhadap Fleksibilitas Lumbal Pasien Chronic Low Back Pain
FISIO MU: Physiotherapy Evidences
Vol 2
, No 1
(2024)
Chronic low back pain (CLBP) dapat mempengaruhi perubahan postur dan mengurangi kekuatan otot yang dihasilkan dan dapat menyebabkan berkurangnya fleksibilitas tulang belakang. Aquatic exercise telah digunakan selama bertahun tahun dalam mengelola masalah muskuloskeletal termasuk low back pain.
Tujuan Mengetahui efektivitas program aquatic exercise terhadap peningkatan fleksibilitas lumbal pada pasien chronic low back pain di RST dr. Soedjono Mage...
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Pemberdayaan Guru dan Fasilitator dalam Pembelajaran Kelas Rangkap pada Sanggar Belajar Malaysia Berpendekatan Profil Pelajar Pancasila
Ratnasari Diah Utami
; Minsih
; Harun Joko Prayitno
; Eka Destriyanto Pristi
; Riska Yulia Ayu Lestari
; Dwi Handayani
; Vera Tristiana
; Rifkah Yoviyanti
; Klarissa Afif
; Shohenuddin
Buletin KKN Pendidikan
Vol 5
, No 1
(2023)
Pembelajaran kelas rangkap merupakan suatu model pelaksanaan pembelajaran yang cukup asing di Indonesia. Namun, ada beberapa lembaga pendidikan yang perlu melaksanakan kelas rangkap karena kondisi siswa di dalam satu kelas terdapat berbagai rentang usia, serta adanya keterbatasan sarana prasarana yang dimiliki. Sanggar Belajar yang ada di Malaysia adalah salah satu penyelenggara pendidikan yang mengalami kondisi seperti itu sehingga memerlukan opsi pembelajaran kelas rangkap. Kegiatan ini bertuj...
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Peningkatan Literasi Digital Anggota Karang Taruna Tunas Harapan sebagai Pembentuk Pendidikan Karakter Bangsa
Buletin KKN Pendidikan
Vol 3
, No 2
(2021)
Menghadirkan pendidikan literasi digital bagi anggota karang taruna menjadi trobosan pembelajaran di tengah pandemi. Pengetahuan umum yang dirasa wajib diketahui oleh pengguna media sosial usia remaja. Tujuan adanya sosialisasi literasi digital ini agar tahu bagaimana mengelola media sosial dan sebagai usaha membentuk karakter remaja yang matang. Fokus subjek kegiatan adalah anggota karang taruna di Desa Ngelosari yang masih berusia pelajar jenjang SMP-SMA. Hasil dari kegiatan ini adalah terbent...
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