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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pendidikan Guru Sekolah Dasar
Putri, Oktaviani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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PENGARUH PENDAPATAN ASLI DAERAH, TRANSFER PEMERINTAH PUSAT DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KALIMANTAN BARAT 2019-2024 Putri, Oktaviani; Yantiana, Nella; Desyana, Gita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5860

Abstract

This study aims to determine how the influence of Regional Original Revenue, Transfers from the Central Government, and Capital Expenditures on the financial performance of local governments in 14 districts / cities in West Kalimantan Province during 2019-2024. Regional financial performance is measured using the independence ratio. The background of this study is the importance of good regional financial management to support the success of regional autonomy. The method used is a quantitative approach with multiple linear regression analysis using SPSS software version 26. The data used is secondary data from the APBD realization report taken from the official website of the Directorate General of Fiscal Balance. The results showed that Regional Original Revenue had a positive and significant effect on regional financial performance. Transfers from the Central Government have a negative but significant effect, while Capital Expenditure has a positive but insignificant effect. Simultaneously, the three variables have a significant effect on regional financial performance. These findings indicate the importance of increasing own-source revenues and managing transfer funds efficiently to improve regional financial performance. Keywords : Regional Original Revenue, Transfers from the Central Gover, Capital Expenditures, Financial Performance of Local Governments
Pengaruh Model Problem Based Learning (PBL) Dalam Pembelajaran Berdifersiasi Terhadap Motivasi Belajar Siswa Pada Materi Rantai Makanan Kelas V SDN 97/II Muara Bungo Putri, Oktaviani; Megawati; Dani, Refril
Jurnal Pendidikan Guru Sekolah Dasar Vol. 2 No. 4 (2025): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/pgsd.v2i4.2092

Abstract

Penelitian ini di latar belakangi oleh rendahnya motivasi belajar pada materi rantai makanan kelas V SDN 97/II Muara Bungo. Penelitian ini bertujuan untuk mengetahui pengaruh model problem based learning (PBL) dalam pembelajaran berdiferensiasi terhadap motivasi belajar siswa pada materi rantai makanan kelas V SDN 97/II Muara Bungo. Skripsi ini memakai jenis penelitian kuantitatif, menggunakan metode penelitian eksperimen dengan pre-experimental design tipe one group pretest posttest. Variabel penelitian  ini adalah model problem based learning (PBL) pembelajaran berdiferensiasi dan motivasi belajar siswa. Populasi dalam penelitian ini adalah seluruh siswa kelas V SDN 97/II Muara Bungo. Sampel penelitian ini adalah 17 orang siswa. Teknik  pengumpulan data yaitu Koesioner/angket (Pre-test dan Post-test). Teknik analisa data yang digunakan yaitu melakukan uji Paired sample t-test. Hasil uji hipotesis menunjukkan bahwa diperoleh nilai sig.2 (tailed) 0,000 ˂ 0,05 maka Ho ditolak dan Ha diterima. Berdasarkan hasil tersebut dapat disimpulkan bahwa model Problem Based Learning (PBL) dalam pembelajaran berdiferensiasi dapat berpengaruh terhadap motivasi belajar siswa pada materi rantai makanan kelas V.
Co-Authors Desyana, Gita Megawati Refril Dani Yantiana, Nella