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All Journal JURNAL LITIGASI (e-Journal) Jurnal Audit dan Perpajakan Jurnal Muara Olahraga
Santi, Yeni
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Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Dan Belanja Daerah Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Kasus Di Kalimantan Timur Masa Pandemi Covid-19) Santi, Yeni; Prasetyo , Agus; Nur Widhi , Ernayanti; Hartanto; Rahmatiyah
Jurnal Audit dan Perpajakan (JAP) Vol. 4 No. 2 (2024): Artikel Riset Nopember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v4i2.5722

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji bagaimana kinerja keuangan pemerintah daerah di kebupaten dan kota Provinsi Kalimantan Timur selama epedemi COVID-19 di pengaruhi oleh perimaan asli daerah (PAD), dana neraca fiscal (Dana Perimbangan) dan Belanja Daerah. Penelitian ini menekankan bagaimana belanja daerah berfungsi sebagai alar pengelolaan anggaran yang mempengaruhi stabilitas keuangan di saat krisis, kemendirian fiscal tercermin dalam PAD dan dana neraca fiscal merupakan semuber utama pendapatan daerah. Analisis regresi linier berganda adalah metode kuantitatif digunakan dalam penetilitian ini. Laporan Realisasi Anggaran (LRA) dan catatan keuangan dari Badan Pusat Statistik, Kementerian Keuangan dan Direktoral Jenderal Neraca Fiskal data sekunder digunakan. Delapan kota dan kebupaten dari 2020-2024 membentuk sampel. Hasil penelitian menunjukkan bahwa meskipun Dana Saldo Fiskal berdampak negative terhadap kinerja keuangan, PAD dan belanja daerah memiliki dampak positif. Hal ini menunjukkan bahwa meskipun ketergantingan pada Dana Neraca Fiskal menghambat indepedensi fiscal, area dengan PAD yang tinggi dan pengeluaran yang dikelola dengan baik biasanya memiliki kinerja keuangan yang lebih baik. Untuk meningkatkan kinerja kaungan yang berkelanjutan, terutama dalam mengatasi dampak ekonomi pandemi, temuan studi ini sangat menekankan pada optimalisasi PAD dan menilai penggunaan Dana Neraca Fiskal.
PENINGKATAN PEMAHAMAN PENJUMLAHAN DENGAN TEKNIK MENYIMPAN MENGGUNAKAN ALAT PERAGA DI KELAS II SD NEGERI 218/LIMBUR BARU Santi, Yeni; Abdulah
Jurnal Muara Olahraga Vol 6 No 2 (2024): JURNAL MUARA OLAHRAGA
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jmo.v6i2.2281

Abstract

ABSTRACT The research problem is the lack of understanding of the material for calculating sequential additions. The aim of this research is to improve understanding of compound addition material by storing techniques through the use of number value racks. Class II students at SD Negeri 218 Limbur who have mild intellectual disabilities will benefit from a better understanding of the concept of multilevel addition operations. This type of research is called Classroom Action Research (PTK). This research was carried out in two cycles, each cycle being carried out in three meetings. Each cycle has four interrelated phases: observation, reflection, action implementation, planning phase, and reflection. The research subjects were four students of SD Negeri 218 Limbur class II. Data was collected through test and observation methods. Quantitative analysis was carried out on the data, and a table was presented showing student learning outcomes. Based on the results of research conducted in cycle I and cycle II, the results of data analysis and reflection show that cycle I research has not met the expected indicators of success, namely better understanding of mathematical concepts because it shows learning outcomes and students' abilities in understanding and carrying out sequential addition operations. using the saving technique, then the average result in cycle II was 62.5%. By using the saving technique, students were able to understand the concept of sequential addition, which not only achieved the desired goal but also improved. This shows that the use of the number value rack display tool can improve students' understanding of the addition material using storing techniques. Keywords : stacked addition, rack of number values.
REFORMULASI PERATURAN TENTANG DISABILITAS DALAM BIDANG PENDIDIKAN BERDASARKAN NILAI KEADILAN SOSIAL Lestari, Eta Yuni; Diamantina , Amalia; Maskur, Muhammad Azil; Santi, Yeni
LITIGASI Vol. 25 No. 2 (2024)
Publisher : Faculty of Law, Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/litigasi.v25i2.18342

Abstract

Fulfilling the rights of persons with disabilities is a shared responsibility between the government and society. Philosophically and juridically, the legal umbrella is the basis for fulfilling the rights of persons with disabilities in various fields. In reality, there is still discrimination against people with disabilities in various areas of life, including in the field of education. The problem formulation in this paper aims to examine how the reformulation of disability law policy in the education sector is in line with the values ​​of social justice. This research is normative legal research using a conceptual, statutory approach. Sources of legal materials are primary legal materials, namely from legislation, books and journals. The data collection method uses library research, analyzed using a deductive thinking process to draw conclusions. The results of the research show that legal reformulation of persons with disabilities in the education sector is carried out with reference to philosophical (in accordance with Pancasila), juridical (harmonization and synchronization) of regulations regarding persons with disabilities both based on national and global law), and sociological (discrimination against persons with disabilities still occurs). which is contrary to human rights). The reformulation framework proposed by the author, harmonization and synchronization in the use of the term and classification of "disability" in legislation, harmonization and synchronization of rights in the field of education, reviewing inclusive school policies so that they comply with the principles of social justice.
Co-Authors Abdulah Diamantina , Amalia Hartanto Hartanto Lestari, Eta Yuni Muhammad Azil Maskur Nur Widhi , Ernayanti Prasetyo , Agus Rahmatiyah