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All Journal AKSIOMA: Jurnal Program Studi Pendidikan Matematika Jurnal Akuntansi Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Jurnal Riset Akuntansi Soedirman Digital Innovation : International Journal Of Management
Yulaikah Yulaikah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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PENERAPAN METODE BALANCE SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA ORGANISASI SEKTOR PUBLIK (Studi Pada Dinas Pajak Daerah dan Pengelolaan Keuangan Kota Yogyakarta) Yulaikah Yulaikah; Sri Ayem
Jurnal Akuntansi Vol 2 No 2 (2014): JURNAL AKUNTANSI VOL. 2 NO. 2 DESEMBER 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.375 KB)

Abstract

Regional Tax Agency and Financial Management ( DPDPK ) Yogyakarta is one of responsibility center in the structure organizations of local government that have an important role in budget planning and controlling. This study aims to assess the performance of DPDPK during 2009-2012 by using balanced scorecard . Balance scorecard is a performance measurement which is translated into four perspectives of performance, namely: the financial perspective, the perspective of local taxpayers, internal business process perspective and learning and growth perspectives. Data analysis method used is quantitative and qualitative descriptive's analytics. Basedon the analysis of performance measurement DPDPK Yogyakarta used the balanced scorecard method can be concluded that the DPPDK performance during the years of 2009-2012 considered quite good. Thereby the balance scorecard is suitable to be applied to the DPDPK Yogyakarta because it can provide a more structured and comprehensive in all aspects of the performance of both financial and non-financial organizations. Keywords : Performance Measurement, Balanced Scorecard, Public Sector, DPDPK
TIPE PEMBUKTIAN MAHASISWA CALON GURU MATEMATIKA Mu'jizatin Fadiana; Yulaikah Yulaikah; Lajianto Lajianto
AKSIOMA: Jurnal Program Studi Pendidikan Matematika Vol 10, No 1 (2021)
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.454 KB) | DOI: 10.24127/ajpm.v10i1.3443

Abstract

The ability to prove formal mathematics is an important ability that must be mastered by undergraduate prospective mathematics teachers. However, students who are prospective mathematics teachers have difficulty in constructing proof in mathematics courses. Therefore, this study aims to explore the tendency of mathematical proof methods for prospective mathematics teachers in second year lectures. The method used in this research is quantitative descriptive research. Participants in this study were 30 prospective mathematics teachers at a tertiary institution in Tuban, East Java. The research instrument is a simple task of compiling mathematical evidence. The results of the study were analyzed using the classification of types of proof by Miyazaki, namely classifying the types of deductive and inductive reasoning. The results showed that prospective mathematics teachers had a greater tendency to use deductive reasoning than using inductive reasoning. Type A proof is the most common type of proof. In addition, around 70% of prospective teachers still experience difficulties in compiling evidentiary tasks.
The Role of Digitalization in Health Financing: Advancing Management Practices in Healthcare Enji Azizi; Mira Nurhikmat; Yulaikah Yulaikah; Siti Nur Aliyah
Digital Innovation : International Journal of Management Vol. 2 No. 2 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i2.203

Abstract

Background: Digitalization is fundamentally reshaping health financing, enabling more efficient management of healthcare resources, improving service delivery, and increasing accessibility. This systematic review explores the intersection of digital tools and financial health systems, examining their transformative potential.Objective: The primary aim of this review is to identify the impact of digitalization on healthcare financial management, highlighting its benefits and addressing the challenges that arise during its implementation.Methods: A systematic review of 10 studies was conducted, focusing on digital health financing and employing PRISMA guidelines to ensure rigorous selection and analysis. The data extraction process identified thematic relevance, methodological rigor, and contextual insights.Results: The findings reveal that digitalization enhances resource allocation, patient accessibility, and administrative efficiency. Technologies such as blockchain and artificial intelligence optimize transparency and predictive financial modeling. However, significant challenges include data security vulnerabilities and the integration of digital tools with legacy systems.Conclusion: Digital technologies present transformative potential for healthcare financing. However, strategic implementation, robust governance, and cross-sector collaboration are critical to overcoming challenges and maximizing the benefits of digitalization. By addressing these needs, digitalization can create sustainable, inclusive, and equitable healthcare systems for the future.
Efektivitas Penggunaan Aplikasi Youtube dalam Media Pembelajaran Berbasis ICT (Information and Communication Technology) pada Siswa Kelas XI SMA Nurul Hasanah Ciheulang Trikawati Trikawati; Euis Ismayati Yuniar; Yulaikah Yulaikah; Kety Soraya; Machron Chairulfalah; Lia Nurliana; Fifi Musfirowati
JISPENDIORA Jurnal Ilmu Sosial Pendidikan Dan Humaniora Vol. 4 No. 1 (2025): April: Jurnal Ilmu Sosial, Pendidikan Dan Humaniora
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jispendiora.v4i1.2038

Abstract

This research aimed to explain the effectiveness of using the YouTube application in based learning media on ICT (Information and Communication Technology). The research method used was descriptive qualitative which aimed to obtain in-depth information about the effectiveness of using the YouTube application in ICT-based learning media for class XI students of SMA Nurul Hasanah Ciheulang Lebak Banten through participatory observation, interviews, and documentation. Through the Miles and Huberman data analysis techniques, researchers collected and reviewed existing data, performed data reduction, data presentation, and concluded it. The research results were that teachers could display interesting, interactive, and fun learning videos, became a medium for self-expression and foster creativity in students in practicing teaching materials, and learning could be accessed anytime and anywhere without being limited by space or time.
Pentingnya Kompetensi Auditor dan Tekanan Anggaran Waktu dalam Laporan Keuangan UMKM dalam Menghadapi Digitalisasi Yulaikah Yulaikah; Peni Astuti
Jurnal Riset Akuntansi Soedirman Vol 5 No 1 (2026): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2026.5.1.22293

Abstract

This study aims to analyze the effect of auditor competence and time budget pressure on the quality of MSME financial reports in facing digitalization. This study employed a quantitative approach using primary data collected through questionnaires from 90 respondents. The data were analyzed using multiple linear regression with the assistance of SPSS. The results show that auditor competence has a positive and significant effect on the quality of MSME financial reports, as indicated by a regression coefficient of 0.435, a t-value of 4.156, and a significance value of 0.000 < 0.05. Furthermore, time budget pressure has a positive and significant effect on the quality of MSME financial reports, with a regression coefficient of 0.584, a t-value of 4.534, and a significance value of 0.000 < 0.05. Simultaneously, auditor competence and time budget pressure have a significant effect on the quality of MSME financial reports, as indicated by an F-value of 16.042 with a significance value of 0.000 < 0.05. The Adjusted R-square of 0.239 indicates that auditor competence and time budget pressure jointly explain 23.9% of the variation in the quality of MSME financial reports, while the remaining 76.1% is explained by other factors outside the research model. These findings indicate that improving auditor competence and managing time budget pressure appropriately can contribute to improving the quality of MSME financial reports, particularly in responding to the demands of digitalization.
Co-Authors Azizi, Enji Euis Ismayati Yuniar Fifi Musfirowati Lajianto Lajianto Lia Nurliana Machron Chairulfalah Mu'jizatin Fadiana Nurhikmat, Mira Peni Astuti siti nur aliyah Soraya , Kety Sri Ayem Trikawati Trikawati