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Analisis Rasio Kemandirian, Efektivitas dan Efisiensi Pendapatan Asli Daerah pada Laporan Realisasi Keuangan Kabupaten Garut Oktaviani, Emilia; Marini, Yushita
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 2 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i2.2964

Abstract

This research aims to determine financial performance in Garut Regency by analyzing the independence ratio, effectiveness ratio and efficiency ratio of Regional Original Income (PAD) in the Financial Realization Report of the Regional Government Budget in Garut Regency. The Independence Ratio is carried out to measure the extent to which Garut district can generate its own income without depending on external sources of income. The effectiveness and efficiency ratio measurement is used to evaluate the extent to which the Garut Regency Regional Revenue and Expenditure Budget (APBD) is used optimally to achieve development goals. Data analysis will use the descriptive statistical method with data originating from the Garut Regency Government Budget Financial Realization Report for the period 2017 to 2021. The results of the research show that Garut Regency experienced a decline in financial independence between 2017 and 2018, but increased in 2019 to 2021 which influenced by the instructive relations of the central government. Financial effectiveness was below 100% from 2017 to 2019, but rose above 100% in 2020 to 2021. Financial efficiency from 2017 to 2019 was less than 100%, rose to more than 100% in 2020, then fell again by 99. 25% in 2021, indicating the need to adjust spending to income, maximize potential original income and optimize potential sectors to maintain better financial stability of the Garut Regency government.
Pelatihan penulisan artikel ilmiah untuk menunjang jabatan fungsional bagi guru MTS Nurul Ishlah Gegelang Lombok Barat Utami, Linda Sekar; Ramadhan, M. Firman; Zulkarnain, Zulkarnain; Oktaviani, Emilia; Rupiati, Riski Mini
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 4 (2025): Juli
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i4.31457

Abstract

AbstrakPelatihan penulisan artikel ilmiah merupakan langkah penting dalam mendukung pengembangan profesionalisme guru, khususnya untuk memenuhi persyaratan kenaikan jabatan fungsional. Kegiatan pelatihan ini diselenggarakan di MTs Nurul Ishlah Gegelang dengan tujuan untuk meningkatkan pemahaman dan keterampilan guru dalam menulis artikel ilmiah yang layak publikasi. Pelatihan ini diikuti oleh para guru yang diharapkan dapat menghasilkan artikel yang sesuai dengan standar jurnal ilmiah dan memiliki kontribusi bagi bidang pendidikan. Metode pelatihan mencakup sesi teori tentang struktur artikel ilmiah, teknik penulisan yang efektif, serta proses publikasi. Selain itu, sesi praktik memberikan kesempatan bagi peserta untuk menulis dan mendapatkan umpan balik dari para fasilitator. Hasil pelatihan menunjukkan peningkatan pemahaman dan kemampuan guru dalam menyusun artikel ilmiah, serta menumbuhkan motivasi untuk aktif berkontribusi dalam publikasi ilmiah. Dengan adanya pelatihan ini, diharapkan para guru dapat lebih mudah mencapai persyaratan jabatan fungsional dan terus berperan dalam pengembangan ilmu pengetahuan dan pendidikan. Kata kunci: pelatihan; artikel ilmiah; jabatan fungsional AbstractScientific Article Writing Training is an important step in supporting the professional development of teachers, particularly in meeting the requirements for functional position promotion. This training was held at MTs Nurul Ishlah Gegelang with the aim of enhancing teachers’ understanding and skills in writing publishable scientific articles. The training was attended by teachers who were expected to produce articles that meet scientific journal standards and contribute to the field of education. The training methods included theoretical sessions on the structure of scientific articles, effective writing techniques, and the publication process. In addition, practical sessions provided participants with the opportunity to write and receive feedback from facilitators. The results of the training showed an improvement in teachers’ understanding and ability to write scientific articles, as well as increased motivation to actively contribute to scientific publications. Through this training, it is hoped that teachers will be better able to meet the requirements for functional promotion and continue to play a role in the advancement of science and education. Keywords: trining; scientific article; academic rank