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All Journal Jurnal Inovasi Pendidikan Kalbisocio: Jurnal Bisnis dan Komunikasi
Kesuma, Aria
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Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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PENGEMBANGAN MEDIA VIRTUAL CLASS MELALUI SMARTPHONE PADA DIKLAT TEKNIS PKB DI PERWAKILAN BKKBN PROVINSI BENGKULU TAHUN 2018 Kesuma, Aria; Slamet, Adeng; Rachman, Fuad Abdur
Jurnal Inovasi Pendidikan Vol 9, No 2 (2019)
Publisher : Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36706/jip.v9i2.17

Abstract

This research purpose to produce media that are valid, practical and effective in learning education and training activities organized by the Field of Training and Development at the BKKBN Representative of Bengkulu Province. The method of this research is development research using the Alessi and Trollip development model which consists of three stages, namely the planning, design and development stages. The validation that has been done in study includes three things they are validation for media, validation for Material and Validation for learning design. From the results of the validation that has been done by the validators gets some suggestions and inputs in the form of developed media were declared valid and feasible to be tested. The value of practicality is good value which is the media that has been developed is very practical value from the perspective of participants. On the assessment of effectiveness obtained by Ngain is of 0.73 in the high category. From the results of this research can be concluded that the media that has been developed is valid, practical, and effective for the learning or technical training that held and suggested to other researchers to be able to develop this media and research in other related sectors.
Pengaruh Kualitas Pelaporan Keuangan Dan Transparansi Informasi Terhadap Kinerja Keuangan Daerah Hardinto, Andi Aditya; Kusumaningrum, Faradilla; Kesuma, Aria
KALBISOCIO Jurnal Bisnis dan Komunikasi Vol. 12 No. 3 (2025): KALBISOCIO Jurnal Bisnis dan Komunikasi
Publisher : Research and Community Service UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisocio.v12i3.4557

Abstract

This study aims to analyze the effect of financial report quality and information transparency on regional financial performance, considering fiscal capacity as a control variable. Using a quantitative approach and multiple linear regression analysis, this study involves data from 10 major provinces in Indonesia during the 2020-2024 period. The results show that financial report quality, public information transparency, and fiscal capacity significantly affect regional financial performance. The regression model explains 92.4% of the variation in regional financial performance (R² = 0.924), making this model very strong statistically and empirically. These findings strengthen the importance of transparent and accountable regional financial governance and consider fiscal capacity as a strategic factor in improving performance.
Pengaruh Kualitas Pelaporan Keuangan Dan Transparansi Informasi Terhadap Kinerja Keuangan Daerah Hardinto, Andi Aditya; Kusumaningrum, Faradilla; Kesuma, Aria
KALBISOCIO Jurnal Bisnis dan Komunikasi Vol. 12 No. 3 (2025): KALBISOCIO Jurnal Bisnis dan Komunikasi
Publisher : Research and Community Service UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisocio.v12i3.4557

Abstract

This study aims to analyze the effect of financial report quality and information transparency on regional financial performance, considering fiscal capacity as a control variable. Using a quantitative approach and multiple linear regression analysis, this study involves data from 10 major provinces in Indonesia during the 2020-2024 period. The results show that financial report quality, public information transparency, and fiscal capacity significantly affect regional financial performance. The regression model explains 92.4% of the variation in regional financial performance (R² = 0.924), making this model very strong statistically and empirically. These findings strengthen the importance of transparent and accountable regional financial governance and consider fiscal capacity as a strategic factor in improving performance.
Co-Authors Adeng Slamet Hardinto, Andi Aditya Kusumaningrum, Faradilla Rachman, Fuad Abdur