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Jesika Puteri

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Quality education is a fundamental foundation for human development and national progress. Women play a strategic role in supporting education at both family and community levels; however, they still face various barriers in accessing and participating in quality education. This community service program aims to empower women to support the realization of quality education through a participatory approach. The method employed is a participatory approach with a qualitative descriptive design, involving women actively in socialization, training, group discussions, and educational mentoring activities. The results indicate an increased awareness among women regarding the importance of quality education, improved understanding of women's strategic roles in family education, as well as enhanced self-confidence and participation in community-based educational activities. These changes in attitudes and behaviors serve as initial indicators of the success of women's empowerment in supporting educational quality improvement. The program demonstrates that women's empowerment through participatory approaches and continuous mentoring contributes positively to the development of inclusive and sustainable education at the family and community levels.

Nadia Khairunnisa; Siti Hairunisa; Ana Tiara Yuliandari; Nor Putri Prasiska; Astiara Astiara

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study discusses the Function of the Central Kalimantan DPRD Secretariat in the realization of good governance. In the context of regional autonomy, this article explains the role of local governments in improving community welfare through effective public services. Local governments are given the authority to regulate government affairs to achieve community welfare through improved services and public participation. Based on Law No. 32 of 2004 and Law No. 23 of 2014, the role between the local government and the DPRD is explained, where the regional head is responsible for the implementation of the government and the DPRD carries out the functions of legislation, supervision, and budget. Public service is an important aspect of the government bureaucracy, which reflects a commitment to bureaucratic reform. This research also explores the concept of good local governance which is increasingly becoming a demand of the community, as well as the role of the government, the private sector, and the community in realizing it. Special focus is given to the Secretariat of the Central Kalimantan Provincial Parliament in optimizing its functions to support the implementation of good governance. The method used is empirical juridical, which combines legal aspects with direct observation in the field. The results of the study show that the Secretariat of the Central Kalimantan Provincial Parliament has an important role in realizing the principles of good governance, including transparency, accountability, and public participation. Thus, good government management can improve the quality of life of the community in general.  

Abdul Rasid; Suwignyo Widagdo; Lia Rachmawati

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2024 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Education plays a vital role in creating quality, competitive human resources, which is a national priority, including in Indonesia. This study focuses on the effectiveness of managing the committee funds at MTsN 1 Banyuwangi to support educational financing that is not fully covered by the state budget (APBN). Using a qualitative approach through interviews, observations, and documentation, the results show that the management of committee funds has been efficient. In 2021-2022, the received funds amounted to IDR 1,357,610,000, with a realization rate of 93.87%. The following year, committee funds amounted to IDR 1,130,600,000, with 100% realization and a surplus of IDR 33,600,000, which was carried over to 2023-2024. In this period, the received funds amounted to IDR 1,351,125,000, with a proposed budget of IDR 2,080,715,000. As of now, the realization stands at 64.93%, and the management is ongoing as the school year has not yet finished. The committee funds play a crucial role in fulfilling the educational financing needs not fully covered by the national budget and contribute to the improvement of educational quality at MTsN 1 Banyuwangi.

Haga, Ronni; Rian Sidiq Prakoso

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the effect of the Gender Empowerment Index and the Open Unemployment Rate on the Human Development Index in Central Kalimantan, with the Realization of years of schooling as a mediating variable. The analysis method used is WarpPLS 7.0 to test the relationship between variables. The results of the study indicate that the Gender Empowerment Index and the Open Unemployment Rate have a significant effect on the Realization of years of schooling, which ultimately affects the Human Development Index. Although the direct effect of the Gender Empowerment Index and the Open Unemployment Rate on the Human Development Index is not significant, the indirect effect through the Realization of years of schooling shows a strong and significant relationship. These findings emphasize the importance of education as a key factor in improving the quality of life of the community, which is reflected in the Human Development Index. This study also reveals that policies that support gender empowerment and reduce unemployment can contribute to improved education and better human development, in line with sustainable development goals.

Dewi Clara Simanjuntak; Dorlan Naibaho

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Discipline is one of the parts included in the implementation of the Indonesian student profile. To create a golden and superior Indonesia, of course the nation's children as the next generation must be equipped as well as possible, including in terms of education. Student discipline has experienced a decline, both discipline at home, discipline at school, and especially discipline in the community. Many school children often go to school late, are often reckless on the street, often wander around at night, rarely pray, and have other bad behavior. This shows that student ethics and discipline have experienced a significant decline, which if left unchecked will definitely hinder the realization of a golden and superior Indonesia. That is why as an educator, a PAK teacher must be able to guide the nation's future young generation to live ethically and disciplined lives. With the ethics and professionalism possessed by PAK teachers, it is hoped that more and more students will live disciplined and civilized lives.  

Sindy Utami; Maulidah Narastri

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study was to analyze the effect of local revenue, capital expenditure and employee expenditure on the level of financial independence of districts / cities in East Java Province in the period 2020-2023. The research was conducted using a quantitative approach using secondary data in the form of regional revenue and expenditure budget realization reports obtained through the official website of the Directorate General of Fiscal Balance. A total of 38 districts / cities in East Java Province in 2020-2023 were selected as the population in this study. Saturated sampling was used as a sampling method, so that a sample of 152 samples was obtained. The results showed that local revenue and regional employee expenditure partially had a significant effect on the level of regional financial independence, while capital expenditure had no significant effect on the level of regional financial independence. Meanwhile, local revenue, capital expenditure, and employee expenditure together have a significant effect on the level of regional financial independence    

Donald Finit; Rafael Rape Tupen; Megi Octaviana Radji

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Oeletsala Village Regulation Number 3 of 2020 Oeletsala Village Revenue and Expenditure Budget for Fiscal Year 2020, Oeletsala Village Regulation Number 3 of 2021 Oeletsala Village Revenue and Expenditure Budget for Fiscal Year 2021, Oeletsala Village Regulation Number 02 of 2022 Oeletsala Village Medium-Term Development Plan (RPJM-DESA) for 2022-2027, Oeletsala Village Regulation Number 01 of 2022 Accountability Report on the Realization of the Oeletsala Village Revenue and Expenditure Budget for Fiscal Year 2021,  Oeletsala Village Regulation Number 01 of 2023 Accountability Report on the Realization of the Oeletsala Village Revenue and Expenditure Budget for the 2022 Fiscal Year. This research is an empirical legal research based on events that occur in the field and research conducted directly. The sources of research data are primary data, secondary data and tertiary data. The analysis of legal materials uses analysis to test data from specific to general which is carried out in a juridical-qualitative manner and presented in a descriptive form. The results of the study show that: (1). Community participation is the active participation of community members as individuals, groups, or communities in joint decision-making, program planning and implementation, as well as the process of community development inside and outside the community. The basics of emotional awareness and responsibility. (2). internal obstacles to community participation in the formation of Oeletsala Village Regulations, related to low knowledge and education factors and community work factors that take up a lot of time, external community participation in the formation of Village Regulations, namely related to the role of the Oletsala Village government in building relationships with the community.

Shinta Liana Fitri; Puti Andiny; Yani Rizal; Safuridar Safuridar

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Economic growth in Aceh Province is an important issue that shows regional development through the increase in goods and services produced. Based on data from the Central Statistics Agency (BPS), Aceh's economic growth only reached an average of 3.88% in 2018, far below the national average of 5.01%, which reflects challenges in resource utilization. Inflation in Aceh has experienced significant fluctuations between 1.53% and 8.09% from 2019 to 2023, which has the potential to hinder economic growth. Government expenditure also plays a crucial role in driving growth, where during the 2019-2023 period, the average development budget reached Rp 12.96 trillion, but the budget realization was only around Rp 12.29 trillion. This shows that despite large expenditures, the impact on economic growth has not been significant. In the theory of economic growth, there are various views on the factors that affect growth. Classical theory emphasizes the role of capital, labor, and technology, while Schumpeter's theory highlights innovation as the main key to growth. Inflation can serve as a barrier or driver, depending on economic conditions, while government spending is expected to stimulate economic growth through an increase in aggregate demand. This study uses inferential statistics to analyze the influence of inflation and government spending on Aceh's economic growth during the 2015-2023 period. The results of the analysis show that government spending has a positive and significant influence on economic growth, while inflation does not show a significant influence.

Frumensia Katensia; Yosefina Andia Dekrita; Imanuel Wellem

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to find out the role of the Regional Research and Innovation Development Planning Agency in increasing the original regional income of Sikka Regency through collecting regional taxes in Sikka Regency. The problems faced during the last 2 years in the Regional Tax sector, namely targets and realizations from 2022 and 2023, are not significant. This is caused by several things, namely the lack of maximum attention from the planning side to increasing Original Regional Income from the tax sector, decreased awareness of taxpayers, decreased public awareness, lack of coordination, data base that has not been updated. The research method used is a qualitative method. Data collected through interviews and analyzed qualitatively. The results of this research show that BAPPERIDA has three main roles in increasing Original Regional Income through Regional Tax Collection, namely Planning, Coordinating and Evaluation Monitoring.  

Sitip, Martinus sulang; Loris Loris; Joni Joni; Lisna Novalia

Sabar : Jurnal Pendidikan Agama Kristen dan Katolik 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Identifying key principles in Jesus' teaching method that are relevant to the concept of active learning. Analyzing how these principles can be integrated into the practice of Christian character education for students. Exploring the potential impact of implementing an active learning model based on Jesus' example on the formation of Christian character in students. This study adopted a qualitative approach with a literature study design and narrative analysis. This method was chosen because of its ability to explore in depth abstract concepts and analyze narrative texts that are at the heart of Jesus' teaching. google scholer, especially the narrative of Jesus' teaching in the Gospels. Secondary data sources include academic literature on character education, active learning, and studies on Jesus' teaching method. Active learning is a way or strategy of learning that allows students to interact, solve problems, to learn naturally. The Active Learning Approach is a teaching strategy that encourages students to interact, solve problems, and achieve realization naturally. Active learning, often known as active learning, is a type of education in which students engage students who are active in the learning process. Actively participate in the learning process. This study shows that Jesus' teaching method offers an active learning model that is very relevant and effective for building Christian character. Key principles such as the use of imagery, reflective inquiry, direct experience, and contextualization can be effectively integrated into contemporary Christian character education practices.

Alya Deswitha Martha; M Fariz Raya Reswara; Muhammad Rais Aji Aras Kurniawan; Shophie Aulia Mumtazah; Tifany Putri Shaori +1 more

Referendum : Jurnal Hukum Perdata dan Pidana 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Correctional institutions are very important in the Indonesian criminal justice system. Here, prisoners receive education and training to reintegrate into society. They still have the same basic rights. This concept evolved from the changing values and goals of the criminal justice system. Indonesia is transitioning to restorative justice to transform prisoners into mentally and physically healthy individuals, who can contribute to society. The protection of the basic rights of prisoners is an obligation in every correctional institution. This is not only because it is a human right of prisoners, but it is also regulated in the Corrections Act. Furthermore, the realization of these basic rights can help the education and development process of prisoners in correctional institutions.

Refi Pratiwi; Iis Ismawati; Destia Maulid; Mas Iman Kusnandar

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This writing aims to find out restaurant tax revenue in increasing Regional Original Revenue at the Cilegon City Regional Financial, Revenue and Asset Management Agency. The rapidly growing number of restaurants in Cilegon City will get optimal results in restaurant tax revenue and become a source of regional income. This writing uses descriptive methods with data collection techniques in the form of interviews, observations, documentation and literature studies. The object of writing is the office of the Cilegon City Regional Financial, Revenue and Asset Management Agency on the staff of the Regional Tax and PAD Control Division. The results of the writing show that the effectiveness of restaurant tax revenue fluctuates every year with realization exceeding the target. Restaurant tax in increasing local revenue is still in the small category. The Cilegon City Regional Finance, Revenue and Asset Management Agency experiences obstacles to restaurant tax revenue, namely the lack of understanding of taxation by the community, but there are several efforts made such as collecting data on potential new taxpayers, having Tapping Boxes and PDT, controlling and checking taxes, reward activities, conducting socialization and education.

Karolina Mustika Elan Dua; Emilianus Eo Kutu Goo; Nunsio Handrian Meylano

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2024 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This research aims to find out the role of the budget and supervisory body in discussing the budget change system. To identify problems, this research uses qualitative research. Data collection techniques use interviews, observation and document study. It can be concluded that Budget changes are the process of adjusting previously approved budget allocations due to changes in conditions, priority needs, or realization of income and expenditure that is not in accordance with the initial plan. The budget change system refers to the mechanism that regulates how the government or organization implements the plan that regulates how the government or organization implements the agreed budget plan. Agreed budget. This process aims to align the budget with actual conditions, such as changes in economic assumptions, the reality of spending and revenues, or urgent needs.

Mustafa Waleed Zghair

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The objective of this research is to explore resource consumption accounting within the economic unitunder study. Additionally, the research aims to analyze competitive advantage as a process ofuniqueness for an organization or a specific superiority when compared to its competitors. Based onthis, the researcher posits that sustainable competitive advantage refers to the organization's objectiveability to adapt to changes in the market environment and to thoroughly examine the industryenvironment. The research problem stems from the fact that many companies in today's world strive for leadershipand excellence in production through the recognition of the importance of modern systems, particularlyresource consumption accounting, in achieving competitive advantage. However, the challenges andexternal factors that accompany production processes may hinder this achievement. The studyinvestigates whether resource consumption accounting has an impact on competitive advantage. The research is based on the hypothesis that there is a significant correlation between resourceconsumption accounting and sustainable competitive advantage. The importance of the research lies inhighlighting the role of resource consumption accounting in achieving sustainable competitiveadvantage, and in assessing the impact of resource consumption accounting on the realization of suchan advantage.

Gebi Armianti; Paulin Patara

Jurnal Budi Pekerti Agama Kristen dan Katolik 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This article explores Paul's theology, focusing on inner transformation in the context of the Christian life. A literature review and analysis of Paul's key verses is used to reimagine the concepts of salvation, life in the Spirit, and new identity in Christ. Through an explorative approach, this journal explores Paul's transformative and practical theology. Two case studies illustrate the concrete impact of Paul's theology in the lives of individuals and church communities. Key conclusions include salvation as a foundation for transformation, moral and practical realization, and the importance of personal experience with Christ. The results of this research open a new understanding of the application of Paul's theology in the daily lives of Christians, contributing to the learning and application of theological concepts in daily spiritual practice.

Betaria Nur; Nurmega Nurmega; Elisabeth Ambalele

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze the efficiency and effectiveness of budget management in Kalebarembeng village, Bontonompo District, Gowa Regency. The type of research used in this research is descriptive quantitative with the formula: Efficiency Ratio and Effectiveness Ratio. The data processed is primary data in the form of a report on the realization of the village income and expenditure budget using Kalebarembeng village government funding sources for the 2019-2023 period. The results of the research show that the level of efficiency in managing the Kalembarembeng village budget is still in the less efficient category, but the level of effectiveness is in the effective category. This situation means that the goals of the Kalebarembeng village government can be achieved but at very high costs.

Priyo Budi Maryoso

International Journal of Law, Crime and Justice 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Implementation of Complete Systematic Land Registration (PTSL) in Bunut District is one of the biggest PTSL activity targets at the Pelalawan Regency Land Office for the 2021 fiscal year, namely 7,964 Land Rights Certificates (SHAT), however the realization achieved was only 3,728 Certificates (K1). Because of this, the research is intended to examine how Complete Systematic Land Registration (PTSL) activities are implemented in Bunut District and what factors hinder the Implementation of Complete Systematic Land Registration (PTSL) activities in Bunut District. The theoretical concept used is the Policy Implementation Theory according to the Theory of George C. Edward III. This research uses a qualitative method with descriptive data analysis. Data collection techniques are carried out using interviews, observation and documentation. Data analysis techniques with stages of data collection, data reduction, data display and confirmation of conclusions. The research results show that the implementation of Complete Systematic Land Registration (PTSL) activities in Bunut District is in accordance with Standard Operating Procedures (SOP) based on Minister of ATR/Head of BPN Regulation No. 6 of 2018 concerning PTSL and there are several obstacles in its implementation including: Lack of human resources at the Pelalawan Regency Land Office, lack of enthusiasm regarding the imposition of BPHTB, the existence of plots of land that enter or intersect with PIPPIB areas and forest areas, the imposition of PTSL preparation costs, land owners who are not available or cannot be contacted.

Muhammad Rizki; Osni Erza

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The disparities in characteristics across regions in Indonesia can lead to unequal development. The central government directs development activities in the regions with a primary focus on villages and underdeveloped areas. The Village Fund, sourced from the state budget (APBN), is allocated to villages and can be used to finance various development activities, which are expected to be a solution to the development disparities in villages and underdeveloped areas. The objective of this research is to examine the impact of the realization of Village Fund Transfers on economic growth in 62 underdeveloped districts.

Wella Monica Ardilla; Nessya Fitryona; Ferdian Ondira Asa

Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain 2024 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This final work aims to visualize the various negative impacts caused by early marriage on the lives of children resulting from the marriage in a surrealist painting. The hope of this work is to increase public knowledge and awareness and enrich ideas in realizing surrealist painting. The method used by the author is the art concertium method which consists of: (1) Preparation, in the form of observation, collection of information and ideas. (2) Elaboration, to determine the main idea through analysis, abstraction, generalization, and transmutation. (3) Synthesis, to realize the concept of the artwork. (4) Realization of the concept into various art media. (5) Completing it into the final form of the artwork. These stages are a reference for the author in working on the painting. Based on the understanding and determination of the idea, the author can visualize 10 works with the titles: first "Cage", second "Control", third "Silent", fourth "Gloomy", fifth "Free", sixth "Grow", seventh "Towards Light", eighth "Tertindih", ninth "Melebur", tenth "Anger".

Ghufron Maksum; Hilda Adinta Wulandari; Trinkul Kalita

International Journal of Law and Civil Affairs 2024 International Forum of Researchers and Lecturers

Industrialization, while often driving economic growth, has led to significant environmental degradation, particularly in marginalized communities. These populations, already vulnerable due to socio-economic and geographic factors, bear the brunt of the environmental harm caused by industrial activities. This study explores the role of social-legal instruments in mitigating ecological inequality, focusing on their ability to reduce environmental burdens and empower marginalized communities in industrializing regions. A mixed-methods approach was employed, combining environmental data mapping and legal framework assessment. The study found that social-legal interventions, including rights-based advocacy, legal aid, and community participation, significantly reduced ecological disparities. By improving access to legal resources and fostering active community engagement in environmental governance, these interventions empowered vulnerable populations to advocate for their environmental rights. Positive correlations were found between the implementation of robust legal frameworks and reductions in pollution exposure, highlighting the effectiveness of integrating environmental and social protections. However, the study also identified several barriers to the effective implementation of these instruments, including political resistance, resource limitations, and unequal access to legal support. These challenges hinder the full realization of social-legal frameworks' potential. The study concludes with recommendations for policymakers to strengthen social-legal instruments by incorporating social equity into environmental regulations and improving the resources available to marginalized communities. Further research is needed to assess the long-term impacts of social-legal interventions and their scalability to other industrializing regions, with an emphasis on enhancing both ecological and social outcomes.