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All Journal Jurnal Ilmiah Ekonomi dan Bisnis Scholaria: Jurnal Pendidikan dan Kebudayaan Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL INSTEK (Informatika Sains dan Teknologi) Journal of Education Technology Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal ICT : Information Communication & Technology Jurnal Ilmiah Akuntansi Manajemen Jurnal Pendidikan Sosiologi Undiksha Buletin Poltanesa Bharanomics ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Berajah Journal Journal of Students‘ Research in Computer Science (JSRCS) Jurnal Nasional Teknik Elektro dan Teknologi Informasi J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Pengabdian Mandiri Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Abdi Masyarakat Multidisiplin Journal of Education and Religious Studies SWARNA SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Jurnal Ilmiah Pengabdian dan Inovasi Prosiding Seminar Nasional Rekayasa Teknologi Industri dan Informasi ReTII ARMADA : Jurnal Penelitian Multidisiplin Jurnal Kimia dan Rekayasa Indo-Fintech Intellectuals: Journal of Economics and Business Research Horizon Jurnal Teknologi Lingkungan Jurnal Smart Paud International Journal of Applied and Advanced Multidisciplinary Research (IJAAMR) Prosiding Temu Ilmiah Nasional Guru El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) The Indonesian Journal of Computer Science Jurnal Pengabdian Masyarakat Jurnal Nusa Akuntansi Scientific Contribution Oil and Gas Journal of Ekonomics, Finance, and Management Studies ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat Menulis: Jurnal Penelitian Nusantara International Journal of Social Sciences and Humanities
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PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP BELANJA DAERAH PEMERINTAH KABUPATAN/KOTA PROVINSI KALIMANTAN BARAT Finalianti Roskaputri; Haryono; Elok Heniwati
Berajah Journal Vol. 4 No. 5 (2024): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v4i5.399

Abstract

This study aims to test and identify the effect of Regional Original Revenue, General Allocation Fund and Special Alloation Fund on Regional Expenditure in order to determine the contribution of factors that affect regional expenditure such as the three types of funds. The data for this study were obtained by the Regional Finance and Assets Agency of West Kalimantan Province and supporting data from the website of the Directorate General of Fiscal Balance covering 14 districts/cities in West Kalimantan Province in 2018-2022. Using Eviews 12, this research uses panel data regression as an analysis technique. Panel data regression shows that the Common Effect Model is the best model found in this study. The research findings show that there is an influence of Regional Original Revenue and Special Allocation Fund on Regional Expenditure. Meanwhile, simultaneously, Regional Expenditure in all districts/cities of West Kalimantan Province is positively and significantly influenced by Local Own Revenue, General Allocation Fund and Special Allocation Fund.
EFEKTIVITAS PENGGUNAAN MEDIA INTERAKTIF WORDWALL DALAM MENINGKATKAN MINAT BELAJAR SISWA KELAS V SEKOLAH DASAR: Pendekatan Kualitatif Icha Elisa Uli Kudadiri; Haryono; Sri Sumartiningsih; Agus Yuwono
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10, Nomor 02 Juni 2025 publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of Wordwall learning media on students' learning interest. This study uses a qualitative descriptive research method with a literature study approach. Data collection techniques through observation, interviews, and documentation. The research participants were fifth grade students of SDN 101770 Tembung. The results of the study indicate that the use of Wordwall learning media has a positive effect on increasing students' learning interest, which is characterized by increased enthusiasm, attention, active involvement, and enjoyment of students in learning, increased understanding of concepts, ability to remember material, and achievement of better evaluation scores. The basic factors that affect children's low learning interest are boring teaching techniques, wordwalls can be used to assess knowledge. Fun and varied media will make students more motivated in following the learning process. This study contributes to the development of digital technology-based learning strategies at the elementary school level and provides practical implications for educators in optimizing the learning process.
Yield and Characteristics of Biodiesel from Variations in the Mass Ratio of Waste Cooking Oil Mixtures with Different Waste Sources through Homogeneous Catalyzed Esterification and Transesterification Reactions: Rendemen dan Karakteristik Biodiesel dari Variasi Rasio Massa Campuran Limbah Minyak Goreng dengan Perbedaan Sumber Limbah Melalui Reaksi Esterifikasi dan Transesterifikasi Berkatalis Homogen Haryono; Noviyanti, Atiek Rostika; Kurnia, Irwan
Jurnal Teknologi Lingkungan Vol. 26 No. 2 (2025)
Publisher : BRIN Publishing (Penerbit BRIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/jtl.2025.8170

Abstract

Abstrak Bahan bakar fosil sebagai sumber dominan pemenuhan kebutuhan energi merupakan sumber energi tak terbarukan, sehingga cadangannya akan semakin berkurang seiring dengan peningkatan laju konsumsinya. Biodiesel memiliki potensi sebagai bahan bakar menjanjikan yang dapat menggantikan bahan bakar fosil. Biodiesel digunakan sebagai energi terbarukan dan berkelanjutan karena kandungan sulfur yang hampir tidak ada, netral karbon, dan tidak beracun bagi lingkungan. Biodiesel dapat dihasilkan dari asam lemak yang diperoleh dari beberapa bahan baku, seperti minyak nabati, lemak hewan, dan limbah minyak goreng. Namun demikian, pemanfaatan minyak non pangan sebagai bahan baku produksi biodiesel merupakan langkah strategis. Limbah minyak goreng (LMG) sebagai salah satu jenis minyak non pangan memiliki karakteristik bervariasi. Karakteristik dari limbah minyak goreng tersebut akan mempengaruhi kualitas dan jumlah produksi biodiesel. Tujuan penelitian ini adalah untuk menentukan pengaruh komposisi (rasio massa) campuran LMG dari sumber limbah berbeda (ayam goreng, AG; seafood, SF; dan gorengan, GR) sebagai bahan baku pada sintesis biodiesel dengan katalis asam sulfat dan kalium hidroksida. Penelitian diawali dengan pencampuran LMG dengan variasi komposisi LMG (LMG-AG:LMG-SF:LMG-GR) sebagai rasio massa R1(2:3:1), R2(2:2:2), R3(1:2:3), dan R4(3:1:2). Tahap berikutnya adalah pemurnian dan karakterisasi terhadap campuran LMG, esterifikasi dengan katalis asam sulfat, transesterifikasi dengan katalis kalium hidroksida, pemurnian biodiesel, dan karakterisasi biodiesel. Hasil penelitian menunjukkan bahwa Sintesis biodiesel dari campuran LMG dengan komposisi R3 menghasilkan biodiesel dengan rendemen tertinggi, yaitu 92,12%. Sedangan biodiesel dari campuran LMG dengan komposisi R1 memiliki karakteristik paling sesuai dengan standar kualitas biodiesel menurut Keputusan Dirjen EBTKE tahun 2022 berdasarkan parameter-parameter yang diuji.   Abstrak Fossil fuels, as the dominant source of meeting energy needs, are non-renewable energy sources, so their reserves will decrease as the rate of consumption increases. Biodiesel has the potential to be a promising  fuel that can replace fossil fuels. Biodiesel is a renewable and sustainable energy source because it contains almost no sulfur, is carbon neutral, and is non-toxic to the environment. Biodiesel can be produced from fatty acids from several raw materials, such as vegetable oil, animal fat, and waste cooking oil. However, using non-food oil as raw material for biodiesel production is a strategic step. Cooking oil waste, as a type of non-food oil, has varied characteristics. The characteristics of waste cooking oil will affect the quality and quantity of biodiesel production. The research aims to determine the effect of the composition (mass ratio) of WCO mixtures from different waste sources (fried chicken, AG; seafood, SF; and fried foods, GR) as raw materials on the synthesis of biodiesel with sulfuric acid and potassium hydroxide catalysts. The research began with mixing WCO with variations in WCO composition (WCO-AG:WCO-SF:WCO-GR) as mass ratios R1(2:3:1), R2(2:2:2), R3(1:2:3), and R4(3 :1:2). The next stage is purification and characterization of the WCO mixture, esterification with a sulfuric acid catalyst, transesterification with a potassium hydroxide catalyst, biodiesel purification, and biodiesel characterization. The research results showed that the synthesis of biodiesel from a mixture of WCO with R3 composition produced biodiesel with the highest yield, namely 92.12%. Meanwhile, biodiesel from the WCO mixture with composition R1 has the characteristics that best comply with biodiesel quality standards according to the Decree of the Director General of EBTKE in 2022, based on the parameters tested.
Leslie Stewart's S Revenge In Sidney Sheldon’s The Best Laid Plans Skarmelia Goresti Getsemani Dala; Putut Handoko; Haryono
Menulis: Jurnal Penelitian Nusantara Vol. 1 No. 8 (2025): Menulis - Agustus
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v1i8.624

Abstract

This study investigates the portrayal of revenge through Leslie Stewart’s character in Sidney Sheldon’s The Best Laid Plans, with particular focus on the dimension of being driven by pride. Drawing on Böhm and Kaplan’s theoretical framework of revenge, this qualitative research employs textual analysis to examine how Leslie’s wounded pride becomes the central motivation behind her acts of retaliation. The findings reveal that Leslie’s pride, rooted in her identity as a supportive partner and professional woman, is deeply injured by Oliver Russell’s betrayal. Her sense of dignity and public image is further attacked through humiliation, slander, and rejection, which transforms her personal pain into a calculated quest for revenge. Leslie’s actions illustrate that pride-driven revenge is not limited to emotional satisfaction but functions as a symbolic restoration of honor, particularly when enacted in the public sphere. Ultimately, the study concludes that Leslie Stewart’s revenge exemplifies how betrayal and humiliation intertwine with pride to shape a complex narrative of vengeance, where reclaiming dignity becomes as important as punishing the offender.
The Effectiveness of RUBIC Interactive Games in Improving Early Childhood Numeracy and Grouping Skills Syafiqoh, Aisyatus; Haryono
Journal of Education and Religious Studies Vol. 5 No. 02 (2025): Education, Religious Studies and Law
Publisher : Academia Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57060/jers.cvsrwr12

Abstract

Early childhood cognitive development can be optimally enhanced through engaging and interactive learning media. This study examines the effectiveness of RUBIC (Ruang Belajar Interaktif Numeric), an interactive educational game, in improving counting and categorizing skills among young children. This research employed a quantitative approach with a one-group pre-test and post-test experimental design. The participants comprised 15 children from Group B at TK Saraswati during the even semester of the 2024/2025 academic year. Data were collected through observation, documentation, and tests, using pre-test and post-test items and observation sheets as instruments. The data were analyzed using the Wilcoxon Signed-Rank Test and normalized gain (N-Gain) analysis. The results showed significant improvement after implementing the RUBIC game (p = 0.001). The average counting score increased from 64.7% to 97.8%, while the categorizing score rose from 66.1% to 99.2%. The N-Gain values for counting and categorizing were 0.4277 and 0.4093, respectively, falling into the moderate improvement category. These results demonstrate increased learning achievement levels from "adequate" to "very high." However, the study is limited by its small sample size and the absence of a control group. Future research is recommended to involve a larger sample and a more robust experimental design to validate and expand upon these findings.
Determination of Fraud Diamond Theory in Detecting Fraud in Financial Reporting Wiraputra, Muhammad Rizki; Damayanti, Fera; Haryono
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.760

Abstract

Financial statement fraud undermines transparency and accountability in state-owned enterprises, posing significant risks to stakeholders. This study aims to examine the effectiveness of the Fraud Diamond Theory, encompassing pressure, opportunity, rationalization, and capability, in detecting such fraud in Indonesian state-owned enterprises. The research analyzes 45 annual reports from 15 state-owned enterprises between 2021 and 2023, categorized into fraud and non-fraud groups, using logistic regression with 10 independent variables. Findings indicate that only the total accrual variable, representing rationalization, significantly influences fraud detection, while the other nine variables show no notable impact. This suggests that accounting manipulation through accruals is a critical factor in fraudulent financial reporting within state-owned enterprises. The study concludes that focusing on accrual-based indicators, rather than relying solely on external pressures or governance changes, enhances fraud detection. Strengthening internal audit procedures and monitoring accrual patterns are recommended to improve financial integrity. However, the study's focus on state-owned enterprises limits its generalizability, suggesting future research should include private companies and qualitative approaches to explore contextual factors.
Peningkatan Kualitas Umkm Tahu Tek-Tek Berbasis Digital Melalui Metode Participatory Action Research (Par) Haryono; Inayah
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2025): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Maret 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v4i3.1711

Abstract

UMKM Tahu Tek-Tek merupakan salah satu usaha kuliner tradisional yang memiliki potensi besar untuk dikembangkan dalam mendukung ekonomi lokal. Namun, keterbatasan dalam pemanfaatan teknologi digital, strategi pemasaran, serta pengelolaan usaha menjadi tantangan yang menghambat peningkatan kualitas dan daya saingnya. Untuk menjawab permasalahan tersebut, kegiatan pengabdian masyarakat ini dilakukan dengan pendekatan Participatory Action Research (PAR), di mana pelaku UMKM dilibatkan secara aktif dalam seluruh proses mulai dari identifikasi masalah, perencanaan, pelaksanaan, hingga evaluasi program. Metode yang diterapkan meliputi pelatihan pemasaran digital, pendampingan penggunaan media sosial sebagai sarana promosi, pengenalan aplikasi pencatatan keuangan sederhana, serta strategi peningkatan kualitas produk. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada keterampilan digital pelaku usaha, perluasan jangkauan promosi, peningkatan transparansi keuangan, serta kesadaran akan pentingnya menjaga kualitas produk untuk mempertahankan loyalitas konsumen. Temuan ini menegaskan bahwa penerapan metode PAR mampu menghasilkan solusi yang aplikatif dan berkelanjutan, karena melibatkan partisipasi aktif UMKM dalam setiap tahap kegiatan. Dengan demikian, program pengabdian masyarakat ini diharapkan mampu meningkatkan kualitas UMKM Tahu Tek-Tek, memperkuat daya saing di era digital, serta menjadi contoh praktik baik dalam pengembangan UMKM kuliner berbasis partisipasi masyarakat.
Analisis Perbandingan Kinerja Keuangan Bank Konvesional dan Bank Syariah yang Terdaftar pada Indonesia: Studi Kasus Bank Syariah Mandiri dan Bank Mandiri Nur fadhilah; Haryono; Rusliyawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8875

Abstract

The purpose of this study is to compare the financial performance between Bank Syariah Mandiri and Bank Mandiri in Indonesia in the period 2019-2023 using financial ratios. The financial ratios used consist of ROA, CAR, KAP, NPL, and LDR. The purpose of this study is to determine whether there is a difference between the financial report performance of Bank Syariah Mandiri when compared to Bank Mandiri. The analysis technique used to see the comparison of the financial performance of Bank Syariah Mandiri with Bank Mandiri is a quantitative method using SPSS. The results of the analysis show that there is a significant difference for each financial ratio between Bank Syariah Mandiri and Bank Mandiri. Bank Syariah Mandiri has better performance in terms of the LDR ratio, while Bank Mandiri has better performance in terms of ROA, CAR, KAP, and NPL
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Daerah dan Budget Ratcheting sebagai Variabel Moderasi Afli Audryna; Haryono; Juanda Astarani; Rusliyawati; Nella Yantiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9219

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and Balancing Funds on Regional Expenditure, with Budget Ratcheting as a moderating variable. The research was conducted on the Provincial Government of West Kalimantan for the period 2021–2023 using a quantitative approach and multiple linear regression analysis. The results showed that only Balancing Funds had a significant and positive effect on Regional Expenditure, indicating the strong dependence of regional financing on central government transfers. Meanwhile, PAD had no significant effect, suggesting limited fiscal independence in the province. Furthermore, the Budget Ratcheting variables (X1_Z and X2_Z) did not significantly moderate the relationship between PAD and Balancing Funds with Regional Expenditure. These findings highlight the need for improved local revenue management and more performance-based budgeting to reduce dependency and inefficiency in fiscal policy.
Analisis Perbandingan Kinerja Keuangan Bank Konvesional dan Bank Syariah yang Terdaftar pada Indonesia: Studi Kasus Bank Syariah Mandiri dan Bank Mandiri Nur fadhilah; Haryono; Rusliyawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8875

Abstract

The purpose of this study is to compare the financial performance between Bank Syariah Mandiri and Bank Mandiri in Indonesia in the period 2019-2023 using financial ratios. The financial ratios used consist of ROA, CAR, KAP, NPL, and LDR. The purpose of this study is to determine whether there is a difference between the financial report performance of Bank Syariah Mandiri when compared to Bank Mandiri. The analysis technique used to see the comparison of the financial performance of Bank Syariah Mandiri with Bank Mandiri is a quantitative method using SPSS. The results of the analysis show that there is a significant difference for each financial ratio between Bank Syariah Mandiri and Bank Mandiri. Bank Syariah Mandiri has better performance in terms of the LDR ratio, while Bank Mandiri has better performance in terms of ROA, CAR, KAP, and NPL
Co-Authors ., Rusliyawati Abdul Haris ade rahmawati Ade Sutrisna Afli Audryna Agus Hardiansyah, Muhammad AGUS RIYANTO Agus Sulaksono Agus Yuwono Aishy, Rahadatul Aji Sukarno Angga Mursitasari Aris Budi Setyawan Astarani , Juanda Aswat, Ibnu Atiek Rostika Noviyanti Azmi Saleh Bagus Nurcahyo Budi Santosa Budi Santoso Damayanti, Fera Dayu Kusuma, Hersandy Dedi Aprianto Dhafet, Nur Aeni Muhlisa Ditiya Himawati Elok Heniwati Endang Siswati Engela Evy Ernawati Evy Ernawati Fadhli Nur Afandi Fatmawati, Adinda Ferdian Finalianti Roskaputri Hadir Hudiyanto Hani Harlan Hersandy Dayu Kusuma I Nyoman Miyarta Yasa Icha Elisa Uli Kudadiri Inayah Indah Epriliati Irwan Kurnia iswanto Janah, Aminatul Joko Utomo Joko Utomo Juanda Astarani Juliandri Juliani Pudjowati Julius Nursyamsi Junaidi Junaidi Kapriana, Angga Permadi Karpriana, Angga Permadi Khairul Anam Komsi Koranti Kurnia, Irwan Lasminiasih Ludyanto, Muhammad Ferdy Malathy Batumalay Mardedi, Lalu Zazuli Azhar Masrin Mochammad Muchid Monica, Della Muhammad Raihan Wicaksono Muhsin Mushin Nazarrudin, Alfian Nella Yantiana Nugraha, M. Brigas Ajie Nur Fadhilah Pitaloka, Widia Natakusuma Diah Pramudya Sulaeman, Allyn Prihandoko Puji Astuti Putut Handoko Rachmi Ridho Rafa, Wukuf Dilvan Rahayu, Ainun Rahmadona, Nova Rahmadya Trias Handayanto Renny Nur Afida Rina Sugiarti Rizki Wulan Novianti Rizky Hidayati Rumayya Rusliyawati Santoso, Handri Sari, Shinta Bella Sasih Gunalan Setiawan, Ramdhani Sianipar, Ratu Santana Dewi Pertiwi Skarmelia Goresti Getsemani Dala Solihudin Sri Nawangsari Sri Puji Ganefati Sri Sularti Dewanti Handayani, Sri Sularti Dewanti Sri Sumartiningsih Stanty Aufia Rahmat Sugeng Samiyono Sugianto Susi Tri Wahyuni Syafiqoh, Aisyatus Tertio Kunto Dewo Titi Prihatin Ullya Rahmawati Vibriana Wulandari, Evita Wardoyo Wijayanti, Selly Wiraputra, Muhammad Rizki Wiwik Handayani Zayyana Cendikia Medina