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Pengukuran Kinerja Keuangan Pemerintah Desa Menggunakan Analisis Value for Money di Desa Pasirnangka Sri Pujiyanti; Susilowati Susilowati; Erni Yulianti
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 3 (2025): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i3.3177

Abstract

This study aims to measure the financial performance of the Pasirnangka Village Government for the 2020–2024 period using the Value for Money (VfM) approach, which includes three main indicators: economy, efficiency, and effectiveness. The study uses secondary data obtained from the Village Budget Realization Report (LRA) of Pasirnangka Village and is analyzed descriptively using ratio calculations in accordance with Minister of Home Affairs Regulation No. 600.900.327 of 1996. The results indicate that, in general, the financial performance of Pasirnangka Village is effective and efficient. However, the economic aspect faced challenges in 2022 and 2024. The inefficiency in 2022 was due to a new policy under the Regent Regulation of Tangerang No. 37 of 2022, which required the budgeting of the Decent Housing Program (RTLH) that was not anticipated in the initial APBDes. In 2024, rising inflation caused prices of goods and services to exceed budgeted amounts. Nevertheless, efficiency and effectiveness remained maintained, with revenue generally meeting or exceeding targets. These findings highlight the importance of accurate and adaptive budget planning in response to changing conditions and new policies. The study recommends several strategic steps to improve village financial performance, including enhancing budget planning accuracy, anticipating new policies, and adjusting projections for goods and services prices. Implementing these recommendations can ensure the sustainability of Pasirnangka Village’s financial performance, support effective, efficient, and economical use of the budget, and maintain optimal public service delivery. This study contributes valuable insights for village financial management and serves as a reference for other villages to systematically apply Value for Money analysis to increase transparency and accountability.
Introducing the Unique Cultures from Gubugklakah and Tengger to International Citizens Hidayat, Nurul; Wahyu Wijaya, Husni; Novianti, Vivi; Rahmadani, Desi; Yulianti, Erni
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2022): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1010.39 KB) | DOI: 10.32734/abdimastalenta.v7i1.6874

Abstract

Although thousands of tribes, with their unique characters, are scattered throughout the earth of Indonesia, the country remains intact into a single unitary state. This country's wealth is important to be introduced not only to Indonesian people, but also to international citizens. In this community service, we had the opportunity to bring University of Malaya international students to learn about one of the cultures and lives of the people of Gubugklakah and Tengger villages. This activity was done for two days and before the Covid-19 pandemic. They were even invited to live with residents to truly feel how to live in a traditional environment. The international students learned about language, ethnic, religion, way of life and the natural conservation in Indonesia. This is an important and unforgettable experience for anyone who has never touched the beauty of life in a village where the houses are not restricted by locked fences.
Pengaruh Model Cooperative Learning terhadap Hasil Belajar Matematika dalam Keberagaman Peserta Didik Al Ayyubi, Ibnu Imam; Bukhori, Hadi Ahmad; Komara, Candra; Jujun; Yulianti, Erni; Mahriah, Erma
Journal of Nusantara Education Vol. 3 No. 2 (2024): April 2024
Publisher : Faculty of Education Universitas Nahdlatul Ulama Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57176/jn.v3i2.94

Abstract

Penelitian ini bertujuan untuk melihat ada tidaknya pengaruh di dalam hasil belajar siswa dalam menggunakan model cooperative learning di dalam pembelajaran. Hasil belajar tersebut diorientasikan di dalam mata pelajaran Matematika dengan pembahasan lingkaran untuk melihat kemampuan awal matematis, mengingat kemampuan awal matematis siswa yang menjadi parameter di dalam menghasilkan suatu jawaban inheren dengan berbagai perspektif yang alternatif. Penelitian ini dilaksanakan di SMPN 1 Cisarua dengan penelitian kuantitatif. Metode penelitian ini menggunakan metode analisis korelasi untuk melihat keterkaitan akan variabel bebas yakni kerja sama di dalam keberagaman peserta didik dan variabel terikat yakni hasil belajar siswa menggunakan model pembelajaran cooperative learning pada materi lingkaran. Populasi penelitian ini adalah siswa kelas VIII di SMPN 1 Cisarua dengan sampel sebanyak 31 siswa. Instrumen penelitian pada penelitian ini menggunakan angket dan tes pada akhir pembelajaran. Pengujian persyaratan analisis data yang digunakan terdiri dari uji normalitas dan uji linearitas menggunakan Kolmogorov-Smirnov berbantuan software SPSS versi 26. Pada penelitian ini diperoleh kesimpulan bahwa analisis kerja sama siswa dalam pembelajaran dengan hasil belajar siswa menggunakan model cooperative leraning pada materi lingkaran memiliki korelasi dengan kekuatan koefisien yang kuat dengan nilai Correlation Coefficient sebesar 0,841 serta interaksi antara kerja sama siswa dengan hasil belajarnya adalah sebesar 84,1% dan 15,9% lainnya dipengaruhi oleh faktor eksternal. Dikarenakan data berdistribusi normal maka dilanjutkan dengan uji regresi yang menghasilkan data memenuhi dalam kriteria linearitas dengan persamaan regresi adalah Y = 31,647 + 0,619X _______________________________________________________________________________________ This research aims to see whether there is an influence on student learning outcomes in using the cooperative learning model in learning. These learning outcomes were oriented in Mathematics subjects with a discussion of circles to see initial mathematical abilities, considering that students' initial mathematical abilities were the parameters in producing an answer that was attached to various alternative perspectives. This research was carried out at SMPN 1 Cisarua with quantitative research. This research method used a correlation analysis to see the relationship between the independent variable, namely cooperation in the diversity of students, and the dependent variable, namely student learning outcomes using the cooperative learning model in circle material. The population of this research was class VIII students at SMPN 1 Cisarua with a sample of 31 students. The research instruments in this study used questionnaires and tests. The specifications for data analysis requirements used consisted of a normality test and linearity test using Kolmogorov-Smirnov with the help of SPSS version 26 software. In this study, it was concluded that the analysis of student cooperation in learning with student learning outcomes using the cooperative learning model in circle material has a correlation with strength. a strong coefficient with a Correlation Coefficient value of 0.841 and the interaction between student cooperation and learning outcomes is 84.1% and the other 15.9% is influenced by external factors. Because the data is normally distributed, it is continued with a regression test which produces data that meets the linearity criteria with the regression equation being Y = 31.647 + 0.619X
Genre Based Approach in Teaching Writing Analytical Exposition Text Yulianti, Erni
Jurnal Pendidikan Progresif Vol 7, No 1 (2017): Jurnal Pendidikan Progresif
Publisher : FKIP Universitas Lampung

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

Abstract

Genre based approach in teaching writing analytical exposition text.This study investigated the Genre-Based Approach (GBA) in teaching writing the analytical exposition text. This study tried to describe GBA application in the class, to know how GBA led to students’ writing analytical exposition text, and to know students’ perception toward GBA in writing analytical exposition text. Data in this study were obtained from questionnaires and pretest-post test. Data from pretest-post test, to know the improvement of the students’ writing analytical exposition text were administered by using Match T-test. The finding revealed that students had positive perception in learning writing analytical exposition text through GBA.  Keywords:genre based approach, writing analytical exposition text, teaching writingDOI: http://dx.doi.org/10.23960/jpp.v7.i1.201701 
The Effectiveness Of Sabo Dam Modular As A Clean Water Intake Weir (Case Study Of Work For Huntap Tondo Raw Water Project) In Palu City, Central Sulawesi Prasetyo, Eko; Yulianti, Erni; Dewi, Grace Citra
Journal Research of Social Science, Economics, and Management Vol. 3 No. 04 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i04.582

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This research discusses the topography and geology of Palu City, Central Sulawesi, as well as the condition of the land around the "Works for Huntap Tondo Raw Water" project. The research results show that environmental factors, topography, geology, and soil conditions influence project planning and implementation. Therefore, a deep understanding of these factors is essential in ensuring the success and sustainability of the project. This research shows that the planning and implementation of the "Works for Huntap Tondo Raw Water" project in Palu City, Central Sulawesi, must pay attention to diverse geographical and geological conditions, soil conditions, and environmental factors in ensuring the success and sustainability of the project. Apart from that, the use of Modular Sabo Dam technology as a clean water intake weir is also an efficient and effective solution in managing the water supply in this project. The involvement of local residents also needs to be considered in project implementation to ensure success and support the surrounding environment. Key words: topography, geology, soil conditions, Sabo Modular Dam, Huntap Tondo Raw Water, local residents.
Identification Of Risk Sources And Corrective Actions For Cost Overrun In The Management Of Subcontractors For The Rimp Los Package 03 Project In Indramayu, West Java Prasetyo, Eko; Yulianti, Erni; Dewi, Grace Citra
Journal Research of Social Science, Economics, and Management Vol. 3 No. 5 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i5.589

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This research examines the sources of cost overrun risk in construction project management, focusing on the Range Irrigation Modernization Project (RIMP) LOS Package 03 in Indramayu, West Java. Through data analysis and literature review, major risk sources are identified, including inadequate supervision of subcontractors, subcontractor inability to complete tasks on schedule, and poorly coordinated design changes. Additionally, environmental project factors, such as unpredictable weather conditions and project site accessibility, are analyzed. The findings contribute to understanding project management practices and provide corrective action guidelines to mitigate cost overrun risks.
Strategi Guru Dalam Mengajarkan Nilai Toleransi Melalui Pembelajaran PPKN Di Sekolah Dasar Yulianti, Erni; Haifaturrahmah; Irma Rezkillah, Inang
Elementary School: Jurnal Pendidikan dan Pembelajaran ke-SD-an Vol. 13 No. 1 (2026): ELEMENTARY SCHOOL (Jurnal Pendidikan dan Pembelajaran Ke-SD-an)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/esjurnal.v13i1.4606

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Penelitian ini bertujuan untuk menganalisis strategi guru dalam mengajarkan nilai toleransi melalui pembelajaran PPKn di sekolah dasar, mengidentifikasi bentuk implementasinya dalam aktivitas belajar dan interaksi sosial, mengungkap berbagai tantangan yang dihadapi guru, serta merumuskan strategi pembelajaran yang efektif dan kontekstual guna memperkuat internalisasi nilai toleransi di lingkungan sekolah dasar. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan menganalisis 43 artikel terpublikasi antara tahun 2020–2025 yang diperoleh dari berbagai basis data seperti Google Scholar, SCOPUS, dan DOAJ. Hasil kajian menunjukkan bahwa strategi guru yang bersifat partisipatif, reflektif, dan kontekstual seperti value discussion, case study, role playing, dan project-based learning terbukti efektif dalam menumbuhkan sikap empati, kerja sama, dan penghargaan terhadap perbedaan. Keberhasilan internalisasi nilai toleransi juga sangat dipengaruhi oleh peran guru sebagai teladan moral, dukungan lingkungan sekolah yang inklusif, serta keterlibatan keluarga. Namun, masih terdapat tantangan berupa keterbatasan waktu pembelajaran, rendahnya kompetensi guru dalam pendidikan nilai, dan bias sosial budaya. Implikasi dari temuan ini menegaskan pentingnya pengembangan kompetensi pedagogik guru PPKn berbasis pendidikan karakter serta perancangan model pembelajaran yang lebih adaptif dan kontekstual dalam menanamkan nilai toleransi sejak pendidikan dasar.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Susilowati, Susilowati; Erni Yulianti; Joelianti Dwi Supraptiningsih
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.12679

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran wajib pajak, kualitas pelayanan pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Jakarta Tanjung Priok. Sampel dipilih dengan metode probability sampling, yaitu simple random sampling method. Sampel yang digunakan dalam penelitian ini adalah sebanyak 100 responden dengan dasar ukuran sampel menggunakan rumus slovin. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan program SPSS Versi 25. Hasil penelitian ini menunjukkan bahwa kesadaran wajib pajak, kualitas pelayanan pajak, dan sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi.
Co-Authors Agung Mulyo Setiawan Ahmad Taufiq Ainun Nikmah Amalia Rahmadani Anis Artiyani Arif Hidayat Bukhori, Hadi Ahmad Candra Komara Christian Citra Megananda Cucu Sutarsyah Desta Wahyu Maharani Devi Mulyanti Dian Sulistyorini Wulandari Dzakiyya Alya Maharani Eko Prasetyo Eko Prasetyo Erni Junita Sinaga Erti Hamimi Fia Maulida Wiyono Flora Flora Grace Citra Dewi Habibah Lutfiani Haifaturrahmah, Haifaturrahmah Hajar, Maya Umi Harimbi Setyawati Hendri Kartika Andri Heni Pujiastuti Herawati, Lya Rizka Hisyam Erwanto, Naufal Hurian Kamela I Wayan Mundra I Wayan Sumberartha Ibnu Imam Al Ayyubi Ibrohim Irma Rezkillah, Inang Isnanik Juni Fitriyah Itsna Yunida Al Husna Itsna Yunida Al Husna Jeva Fredika Haryanto Harianto Jeyneza Chrismania Kiriwenno Joelianti Dwi Supraptiningsih Jujun Mahmudah Mahmudah Mahmudah Mahmudah Mahriah, Erma Makbul Muksar Merry Christiani Metri Dian Insani Moneyta Kurnia Pangestu Muhamad Surya Muhammad Adi Widodo Muhammad Adi Widodo Muhammad Ahmi Husein Muhammad Fajar Marsuki MUHAMMAD YUSUF Muhardjito Muhardjito Munzil Mustikasari, Vita Ria Nadia Kumala Wardani Nailah Nur Zhafirah Naufal Hisyam Nisa Nur Zakiyah Novida Pratiwi Nunuk Ika Lestari Nurul Hidayat Nurul Hidayat P. Eko Prasetyo Rahmadani, Desi Rizka Rahmagusviana Selfiani Siti Khoirun Ervin Novanti Siti Mualifah Siti Mualifah Sri Pujiyanti Sri Wahyuni Sriliani Surbakti Subadra, ST Ulfawanti Intan Sugiyanto Sugiyanto Sugiyanto, Sugiyanto Supriana, Edi Susilowati Susilowati Susilowati Susilowati Susilowati Susilowati Susriyati Mahanal Sutopo Sutopo Thomson Sitompul Venin Kharisma Noviantia Vivi Novianti Wahyu Wijaya, Husni Wahyulia Diah Arum Trisnawati Yessi Affriyenni