Husen, Sri Rahayu
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Analisis Kinerja Keuangan Pada Pemerintah Daerah Kabupaten Banggai Kepulauan Tahun 2018-2022: Financial Analysis of the Regional Government of Banggai Islands Regency 2018-2022 Ariwijaya, Heny; Nursin, Depianti; Husen, Sri Rahayu; Muangi, Mario K
Jurnal Ilmiah Produktif Vol. 12 No. 2 (2024): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v12i2.824

Abstract

This study aims to determine the financial performance of the Banggai Islands Regency Government for the 2018-2022 period using fiscal decentralization ratio analysis, independence ratio, effectiveness ratio, harmony ratio, efficiency ratio, growth ratio. The type of data used in the study is quantitative descriptive data which is intended to use quantitative data obtained using documentation techniques. The data analysis method uses financial ratio analysis. The results of this study indicate that the Banggai Islands Regency Government has not been optimal in managing regional finances. Although the realization of its budget has been effective and quite efficient, the growth of Regional Original Income is due to the priority of regional spending. Most prioritize operating expenses over capital expenditures.
Sistem Pembalajaran Berbasis Teknologi Pada Mata Kuliah Akuntansi Manajemen Untuk Meningkatkan Efektivitas Dan Efisiensi Pembelajaran: Technology Based Learning System in Management Accounting Course to Enhance Learning Effectiveness and Efficiency Husen, Sri Rahayu; Apriana, Ririn
Jurnal Ilmiah Produktif Vol. 13 No. 1 (2025): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v13i1.894

Abstract

The development of information technology has driven a paradigm shift in the world of education, including in higher education learning. This study aims to examine the implementation of technology-based learning systems, specifically the use of Learning Management Systems (LMS) and interactive media, in enhancing the effectiveness and efficiency of learning in the Management Accounting course. The research method used is quantitative with a quasi-experimental design. The research sample consists of 60 management program students, divided into two groups: the experimental group, which uses technology-based learning, and the control group, which follows the conventional method. Data collection is conducted through pre-test, post-test, questionnaires, observation, and interviews. Data analysis is performed using t-test (independent sample t-test) and descriptive analysis. This study concludes that technology-based learning systems not only improve effectiveness in achieving learning outcomes but also enhance efficiency in the use of time and resources.