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Analysis of the Implementation of the BLUD Financial Management Pattern at the SPAM UPTD of Tanjungpinang City Rasyid, Muhammad Iqbal; Chartady, Rachmad; Friassantano, Risgar; Afriyadi; Novrina, Putri Dwi
Summa : Journal of Accounting and Tax Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i3.616

Abstract

The purpose of this research is to find out how the implementation of PPK-BLUD and the obstacles in implementing PPK-BLUD in BLUD UPTD SPAM Tanjungpinang City. The implementation of the PPK-BLUD can be seen from the income, expenses and receivables of the BLUD UPTD SPAM Tanjungpinang City. This research method uses qualitative methods. The data used in this study uses primary data such as interviews and direct observation of informants, then this study also uses secondary data such as Regional Revenue and Expenditure Budget Realization Reports, Budget Business Plans and Mayor Regulations.
Wayang Kreasi Berbasis Sejarah Lokal Lampung untuk Penguatan Karakter Kebangsaan Siswa Sekolah Dasar Rasyid, Muhammad Iqbal; Wicaksono, Andri; Siska, Yulia
Pedagogia: Jurnal Ilmiah Pendidikan Dasar Indonesia Vol. 7 No. 2 (2025): Pedagogia
Publisher : Program Studi PGSD, Jurusan Ilmu Pendidikan, STKIP PGRI Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52217/k3a38f78

Abstract

Learning local history in elementary schools still faces various challenges, including students’ limited understanding of regional history and the weak internalization of national character values. One effort to address these issues is through the use of learning media based on local culture. This study aims to describe the development and feasibility of creative wayang based on Lampung local history as a learning medium for strengthening national character in elementary school students. The creative wayang was developed by incorporating the historical struggle of Radin Intan II, a local hero whose story embodies values of nationalism, courage, and love for the homeland. This study employed a research and development (R&D) method using the ADDIE model, which consists of analysis, design, development, implementation, and evaluation stages. Data were collected through expert validation and questionnaires distributed to teachers and students. The results indicate that the creative wayang based on Lampung local history is considered highly feasible and engaging as a learning medium. It creates a more contextual, interactive, and meaningful learning environment for students. In addition to improving students’ understanding of local history, the use of creative wayang contributes to strengthening national character values, such as nationalism, patriotism, and respect for national heroes. Therefore, creative wayang based on local history has strong potential as an alternative cultural-based learning medium in elementary education.