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Pengaruh Peran Perangkat Desa dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa ( Studi Empiris pada Kecamatan Matan Hilir Selatan, Kabupaten Ketapang) wulandari, sisca
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 8, No 4 (2019): Jurnal Mahasiswa Akutansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

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Abstract

Berdasarkan pernyataan dari masyarakat di Kecamatan Matan Hilir Selatan,  untuk penatausahaan alokasi dana desa belum sepenuhnya sesuai dengan ketentuan peraturan daerah. Banyaknya keluhan masyarakat tersebut timbul karena kurangnya fasilitas untuk masyarakat. Pengelolaan keuangan desa yang tidak baik menyebabkan kurangnya pembangunan di desa tersebut.Penelitian ini menggunakan metode pendekatan kuantitatif yang dilakukan pada Kecamatan Matan Hiir Selatan, Kabupaten Ketapang. Populasi dalam penelitiaan ini adalah enam desa di Kecamatan Matan Hilir Selatan yang mendapatkan dana desa dan sampel sebanyak 51 orang  yang ditentukan dengan teknik purposive sampling. Dalam penelitian ini teknik pengumpulan data primer dengan cara pembagian kuesioner kepada objek penelitian. Metode analisis data menggunakan regresi linear berganda dengan bantuan SPSS versi 23. Pengaruh peran perangkat desa berpengaruh positif namun tidak signifikan terhadap akuntabilitas pengelolaan dana desa pada Kecamatan Matan hilir Selatan.  Partisipasi masyarakat berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa pada Kecamatan Matan Hilir Selatan. Dengan kontribusi variabel independen sebesar 40,4%, dan 59,6% dipengaruhi oleh variabel yang tidak diteliti dalam penelitian ini. DAFTAR PUSTAKABadan Pusat Statistik Kabupaten Ketapang (2018) Kecamatan Matan Hilir Selatan Dalam Angka. https://ketapangkabbps.go.idBorneonetv (2019). Tiga Desa di Kecamatan Matah Hilir Selatan Diperiksa. http://borneonetv.com/2019/07/26/tiga-desa-di-kecamatan-matan-hilir-selatan-diperiksa/Dewi, N. K. A. J. P. dan Gayatri. (2019). Faktor-Faktor yang Berpengaruh Pada Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi Universitas Udayana. 26(2), 1269-1298. DOI: 10.24843/EJA.2019.v26.i02.p12.Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang. Badan Penerbit Universitas Dipenegoro.Halim, A. dan Iqbal, M. (2012). Pengelolaan Keuangan Daerah: Seri Bunga Rampai Manajemen Keuangan Daerah Edisi 3. Yogyakarta: Unit Penerbit dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN.Indrianasari, N. T. (2017). Peran Perangkat Desa Dalam Akuntabilitas Pengelolaan Keuangan Desa (Studi Pada Desa Karangsari Kecamatan Sukodono). Jurnal Ilmiah Akuntansi dan Pajak 1(20). 29-46.Mahayani, N. L. A. (2017). Prosocial Behavior dan Persepesi Akuntabilitas Pengelolaan Dana Desa Dalam Konteks Budaya Tri Hita Karana. Jurnal Ilmiah Akuntansi Dan Bisnis, 12(2), 129-144.Mahmudi. (2015). Manajemen Kinerja Sektor Publik Edisi Kedua. Yogyakarta:UPP STIM YKPN.Mardiasmo. (2002). Otonomi dan Manajemen Keuangan Daerah. Andi Offset: Yogyakarta.Nainggolan, F. A. (2018). Peran Perangkat Desa Dalam Akuntabilitas Dana Desa (Studi Kasus Desa Ramunia II  Kecamatan Pantai Labu Kabupaten Deli Serdang. Skripsi. Universitas Islam Negeri Sumatra Utara, Indonesia.Pratama, R. E. (2018). Akuntabilitas, Transparansi, dan Partisipasi Dalam Pengelolaan Dana Desa (Studi Kasus Pada Desa di Kecamatan natar Kabupaten Lampung Selatan). SkripsiSedarmayanti, dan Hidayat. S. (2011). Metode Penelitian. Bandung: Mandar Maju.  Setiana, N. D. dan Yuliani, N. L. (2017). Pengaruh Pemahaman dan Peran Perangkat Desa Terhadap Pengelolaan Dana Desa.University Research Colloquium. 2050-210.  https://juornal.ummgl.ac.id  Sugiyono. 2013. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.Sugista, R. A. (2017). Pengaruh Transparansi, Akuntabilitas, dan Partisipasi dalam Pengelolaan Keuangan Desa Terhadap Pembangunan Desa (Studi Empiris di Kabupaten Lampung Selatan). SkripsiSujarweni,V.W. (2015).  Teori, Konsep, dan Aplikasi. Akuntansi Sektor Publik. Yogyakarta: Pustaka Baru. Sumarna, A. (2018). Pengelolaan Keuangan Desa Permendagri 20/2018. https://www.keuangandesa.infoSutrawati, K. (2016). Peran Perangkat Desa Dalam Akuntabilitas Pengelolaan Dana Desa (Studi Pada Desa Pudaria Jaya Kecamatan Moramo. Skripsi.  Universitas Halu Oleo, Kendari, Indonesia.Umami, R. dan Nurodin, I. (2017). Pengaruh Transparansi dan Akuntabilitas Terhadap Pengelolaan Keuangan Desa. Jurnal Ilmiah Ilmu Ekonomi 3(11). 74-80.Widiyanti, A. (2017). Akuntabilitas dan Transparansi Pengelolaan Alokasi Dana Desa. Skripsi.  Universitas Negeri Maulana Malik Ibrahim, Malang, Indonesia.Yesinia, N. I., Yuliarti, N. C. dan Puspitasari, D. (2018). Analisis Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Alokasi Dana Desa. Jurnal Aset: Akuntansi Riset, 10(1), 105-112. DOI: 10.17509/jaset.v10i1.12741.                
Disaster Risk Reduction Based on Indigenous Knowledge in Fostering Environmental Care and Student Responsibility Intansari, Ilfi; Saptono, Bambang; Sugara, Ujang; Wulandari, Sisca
PrimaryEdu : Journal of Primary Education Vol. 7 No. 2 (2023): Volume 7, Number 2, September 2023
Publisher : Institut Keguruan dan Ilmu Pendidikan Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/pej.v7i2.4126

Abstract

The purpose of this study is 1) the application of indigenous Knowledge-based Disaster Risk Reduction education in fostering the character of environmental care and responsibility. 2) supporting and inhibiting factors in the implementation of indigenous Knowledge-based Disaster Risk Reduction education in fostering the character of environmental care and responsibility. This study is a qualitative research with a case study approach. This research data obtained from observation, documentation, and in-depth interviews. Data analysis used in this study is qualitative data analysis. The results of this study indicate: 1) the application of Disaster Risk Reduction education based on indigenous knowledge is very important in shaping the character of environmental care and responsibility of Elementary School students 1 Waymuli. 2) several supporting factors have an important role in supporting the successful formation of the character of environmental care and responsibility. Routine evaluation, especially in overcoming obstacles to the implementation of indigenous knowledge-based Disaster Risk Reduction education in fostering the character of environmental care and responsibility of Elementary School students 1 Waymuli Lampung
BANTUAN LOGISTIK KEPADA KORBAN BENCANA ALAM YANG TERKENA GEMPA BUMI DI DESA CIPUTRI KECAMATAN PACET CIANJUR JAWA BARAT Sumatirta, Edi; Naim, Abu; Hadi, Helmas Septiyo; Wulandari, Sisca; Istiyono, Yogi Priyo
Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2023): JIPAM : Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55883/jipam.v3i1.59

Abstract

Indonesia's geographical conditions are included in natural disaster-prone areas. Indonesia itself is located in the Ring of Fire on Pacific Rims, which often results in earthquakes, landslides, volcanic eruptions, and tsunamis. The Ring of Fire on Pacific Rims itself is home to active volcanoes in the world and about 90% of the places where earthquakes occur. About 13% of the total number of volcanoes in the world are in Indonesia, including 500 volcanoes with inactive status, and 129 volcanoes with active status, have a large enough eruption potential to reach 60% of the number of volcanoes scattered, besides having a horseshoe-like shape and can cover an area of 40,000 km (Gosal et al., 2018). Natural disasters that occur certainly have an impact on people's homes which are also destroyed. Many people were killed, injured, and lost their homes.The implementation of this community service received a grant from the Muhammadiyah Disaster Management Center (MDMC) PP Muhammadiyah which will be distributed to victims of natural disasters in one of the earthquake disaster locations in Cianjur, by distributing logistics this community service activity is designed so that Lecturers of Muhammadiyah A.R Fachruddin University Tangerang can carry out the obligations of the Chess Dharma of Higher Education and can help the Cianjur community in overcoming trauma after the earthquake natural disaster in November 2022
Bisnis Tradisional Masyarakat Badui Luar (Sebuah Jelajah Studi Analisis Akuntansi dan Keuangan Modern) Sumatirta, Edi; Wulandari, Sisca; Rasydy, La Ode Akbar; Triyanto, Irfan Rusydi; Sabrina, Anida Adelia
Balance Vocation Accounting Journal Vol 8, No 2 (2024): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i2.12832

Abstract

The Badui people live in seclusion at the foot of Mount Kendeng, Kanekes Village, Leuwidamar District, Lebak Regency, Banten Province. Even though they live without electric lighting, paved roads, and formal education, they feel calm and happy. They fulfill their own welfare, especially by cultivating rice in the fields. The Outer Badui community is more open after interacting with the outside community a lot. Finance and business have become commonplace, whereas previously it was taboo (Sunda Badui language : teu wasa). The front room of the Outer Badui community's house is a traditional production market. Researcher identifies their business activities from a modern accounting and finance perspective. This type of research is qualitative. Researcher conducted a literature study and structured interviews. This research is intended to determine the business management of the Badui community from the perspective of modern accounting and finance. The results of the study show that the Outer Badui community includes taboos on writing (note taking) and reading. Even so, the principles of accounting and finance in doing business, such as grouping data and presenting data, turned out to be what they used to do, but based on memory and orally.  
Development of an Energy-Efficient Flipbook Based on Project-Based Learning (PjBL) to Strengthen the Profile of Pancasila Students and Preserve Local Wisdom in Elementary Schools Wulandari, Sisca; Istiyono, Yogi Priyo; Anjuli, Angel Putri; Nursabila, Afelia Ala
PrimaryEdu : Journal of Primary Education Vol. 9 No. 1 (2025): Vol. 9 No. 1 (2025): Volume 9, Number 1, February 2025
Publisher : Institut Keguruan dan Ilmu Pendidikan Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/pej.v9i1.5633

Abstract

Project-Based Learning (PjBL) is a recommended instructional model to strengthen the Pancasila Student Profile and preserve local wisdom. PjBL prioritizes student activities aimed at producing outputs through skills such as inquiry, analysis, creation, and presentation. These outputs are based on real-life experiences. This study employed the ADDIE methodology, encompassing analysis, design, development, implementation, and evaluation phases. Both quantitative and qualitative data were analyzed. The PjBL-based flipbook for elementary school was evaluated as highly valid, receiving validity scores of 85% from content experts, 90% from media experts, and 80% from teachers, all within the highly valid category. Individual tests, small group tests, and field tests showed high validity rates with percentages of 90%, 100%, and 90%, respectively. Based on these assessment findings, it can be concluded that the product demonstrates high validity, practicality, and effectiveness in reinforcing the Pancasila Student Profile and preserving local wisdom.
Developing a Flipbook by Utilizing Project-Based Learning (PjBL) to facilitate Independent Curriculum in Primary Schools Wulandari, Sisca; Ilfi Intansari; Lulu Fatihatul Uyun; Nurul Setiani; Elinda Safitri; Taofeek Akolade Gbadeyanka
TAMANSISWA INTERNATIONAL JOURNAL IN EDUCATION AND SCIENCE Vol 5 No 1 (2023): October 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/tijes.v5i1.16273

Abstract

Project-based learning (PjBL) is a recommended learning model for the Independent Curriculum. PjBL prioritizes student activities aimed at generating products through the use of skills such as investigation, analysis, creation, and presentation. These products are based on real-life experiences.  In order to enhance kids' excitement for literacy, it is imperative to make PjBL books captivating and groundbreaking. Developing digital-based learning tools, such as flipbooks, is of utmost importance. The research employs the ADDIE methodology, which encompasses analysis, design, development, implementation, and evaluation. The analyzed data include both quantitative and qualitative data. The flipbook based on PjBL to support Independent Curriculum in primary schools was deemed very valid, with a validity value of 93% as assessed by material experts, 95% by media experts, and 93% by teachers, all falling inside the extremely valid category. The individual test, small group test, and field test results demonstrate a high level of validity for the flipbook, with respective percentages of 87%, 95%, and 90%. According on the findings of this assessment, it may be inferred that the product possesses high validity, practicality, and effectiveness. It is appropriate for facilitating Project-based learning (PjBL) and Independent Curriculum in primary school.
ANALISIS SURVIVAL UNTUK PARAMETER SKALA DARI DISTRIBUSI WEIBULL MENGGUNAKAN MLE DAN METODE BAYESIAN Yanuar, Ferra; Wulandari, Sisca; Rahmi HG, Izzati
BAREKENG: Jurnal Ilmu Matematika dan Terapan Vol 15 No 1 (2021): BAREKENG: Jurnal Ilmu Matematika dan Terapan
Publisher : PATTIMURA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.091 KB) | DOI: 10.30598/barekengvol15iss1pp147-156

Abstract

Modeling of survival data is necessary and important to do. Survival data is generally assumed to have a Weibull distribution. Bayesian approach has been implemented to estimate the parameter in such this survival analysis. This study purposes to compare the performance of the Maximum Likelihood and Bayesian using Invers Gamma as prior conjugate for estimating the survival function of scale parameter of Weibull distribution. The comparisons are made through simulation study. The best performance of both estimators is chosen based on the lowest value of absolute bias and the mean square error. Two different size samples are generated to illustrate the life time data which are used in this study. This study results that maximum likelihood is the best estimator compared to Bayes with Invers Gamma distribution as conjugate prior.
Kendala dan Solusi Pembelajaran Daring Selama Masa Pandemi Covid-19 di Sekolah Dasar Se-Pulau Madura Fajrin, Nilamsari Damayanti; Wulandari, Sisca
BRILIANT: Jurnal Riset dan Konseptual Vol 6 No 4 (2021): Volume 6 Nomor 4, November 2021
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.432 KB) | DOI: 10.28926/briliant.v6i4.776

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Situasi pandemi covid-19 mengharuskan siswa belajar dari rumah hingga saat ini, sehingga menimbulkan rasa ingin tahu tentang kendala pelaksanaan pembelajaran yang terjadi pada jenjang SD, khususnya di Madura, dan bagaimana solusinya. Penelitian ini menggunakan metode deskriptif kuantitatif yang bertujuan mengetahui kendala dan solusi pembelajaran daring selama pandemi covid-19 di SD se-Pulau Madura. Hasil penelitian menemukan kendala yang dialami yaitu mengenai gadget dan pengoperasiannya, koneksi internet, finansial, pemahaman materi, komunikasi, dan kenyamanan pembelajaran. Solusi yang diterapkan menyesuaikan dari masing-masing kendala yang dihadapi.