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All Journal International Journal of Electrical and Computer Engineering International Journal of Evaluation and Research in Education (IJERE) Jurnal Pendidikan Vokasi Jurnal Kependidikan: Penelitian Inovasi Pembelajaran Jurnal Penelitian dan Evaluasi Pendidikan JPTK: Jurnal Pendidikan Teknologi dan Kejuruan Jurnal Pendidikan Kimia Indonesia Jurnal Pendidikan Matematika dan IPA Journal of Education and Learning (EduLearn) Seruni - Seminar Riset Unggulan Nasional Inoformatika dan Komputer Ta´dib JSEH (Jurnal Sosial Ekonomi dan Humaniora) MPI (Media Pharmaceutica Indonesiana) Al-Ahwal: Jurnal Hukum Keluarga Islam Jurnal Terapan Abdimas Binus Business Review Info-Teknik Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum E-Dimas: Jurnal Pengabdian kepada Masyarakat Terampil : Jurnal Pendidikan dan Pembelajaran Dasar ELT Forum: Journal of English Language Teaching Palapa: Jurnal Study Keislaman dan Ilmu Pendidikan REiD (Research and Evaluation in Education) EDUCATIO : Journal of Education Jurnal Taman Vokasi Wacana Akademika : Majalah Ilmiah Kependidikan JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Lentera: Jurnal Ilmiah Kependidikan Journal EVALUASI Journal of English Teaching, Applied Linguistics and Literatures (JETALL) Journal of Educational Research and Evaluation Jurnal At-Tarbiyat (Jurnal Pendidikan Islam) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Journal of Midwifery and Nursing JUPE : Jurnal Pendidikan Mandala INTEK: Jurnal Penelitian JAE (Jurnal Akuntansi dan Ekonomi) Wiyata Dharma: Jurnal Penelitian dan Evaluasi Pendidikan English Language Teaching Educational Journal Jurnal Pengabdian Kepada Masyarakat (Mediteg) SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Buletin Ilmiah Sarjana Teknik Elektro Syntax Idea Jurnal Jejaring Matematika dan Sains JATI (Jurnal Mahasiswa Teknik Informatika) STEAM Engineering : Journal of Science, Technology, Education And Mechanical Engineering Abdi Masyarakat Intensive Journal Indonesian Journal of Educational Assesment Lumbung Farmasi : Jurnal Ilmu Kefarmasian BERNAS: Jurnal Pengabdian Kepada Masyarakat Journal of Research and Educational Research Evaluation BUDGETING : Journal of Business, Management and Accounting Jurnal Ilmiah Medicamento Indonesia Berdaya Jurnal Pengabdian UNDIKMA Jurnal Pendidikan Vokasi Otomotif Jurnal Teknologi Pendidikan : Jurnal Penelitian dan Pengembangan Pembelajaran Jurnal Ilmiah Wahana Pendidikan AEEJ : Journal of Automotive Engineering and Vocational Education TEACHING : Jurnal Inovasi Keguruan dan Ilmu Pendidikan SOCIAL : Jurnal Inovasi Pendidikan IPS PAEDAGOGY : Jurnal Ilmu Pendidikan dan Psikologi ACADEMIA: Jurnal Inovasi Riset Akademik Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Jurnal Media Akuakultur Indonesia NUSRA: Jurnal Penelitian dan Ilmu Pendidikan International Journal of Management Science and Information Technology (IJMSIT) JURNAL PENDIDIKAN INDONESIA: Teori, Penelitian, dan Inovasi Improvement: Jurnal Manajemen dan Bisnis Jurnal Ilmiah Ibnu Sina (JIIS): Ilmu Farmasi dan Kesehatan Kurikula Jurnal Pendidikan Edumatica: Jurnal Pendidikan Matematika Jurnal Matematika Dan Ilmu Pengetahuan Alam LLDikti Wilayah 1 (JUMPA) SITAWA : Jurnal Farmasi Sains dan Obat Tradisional Bacarita Law Journal Siginjai: Jurnal Sejarah Tsaqofah: Jurnal Penelitian Guru Indonesia ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Bakti Untuk Negeri Kreasi: Jurnal Inovasi dan Pengabdian Kepada Masyaraka Lambda: Jurnal Ilmiah Pendidikan MIPA dan Aplikasinya Journal of Social Empowerment DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal Pepadu Transformasi : Jurnal Penelitian dan Pengembangan Pendidikan Non Formal Informal EJOIN : Jurnal Pengabdian Masyarakat Jurnal Tahsinia Journal of Elementary School Education Sains Medisina Jurnal Pengabdian West Science Journal of General Education Science Journal of Educational Management Research Jurnal Kesehatan Tropis Indonesia Indonesian Journal of Education Research (IJoER) Global Education Journal Riwayat: Educational Journal of History and Humanities Social Science Academic Jurnal Farmasi SYIFA Jurnal Global Ilmiah Najah: Journal of Research and Community Tut Wuri Handayani : Jurnal Keguruan dan Ilmu Pendidikan Jurnal Pengabdian Masyarakat Panacea Jurnal Pembelajaran Bahasa dan Sastra Jurnal Ar Ro'is Mandalika (Armada) Journal of Authentic Research Journal of Strategy and Transformation in Educational Management Jurnal Sains dan Kesehatan Journal of Evrimata: Engineering and Physics Evrimata: Journal of Mechanical Engineering KOMET Jurnal Pemikiran dan Pengembangan Pembelajaran Masyarakat: Jurnal Pengabdian EDUCATIONAL: Jurnal Inovasi Pendidikan dan Pengajaran NU-JST Indonesian Journal of Jamu KBJPM- Kayuh Baimbai Jurnal pengabdian masyarakat Journal of Education and Social Science Humanist Journal Jurnal Penelitian Hasil Hutan Jurnal Penelitian Pendidikan Islamic Management : Jurnal Manajemen Pendidikan Islam Jurnal Farmasi Sains dan Terapan (Journal of Pharmacy Science and Practice) Journal of Contemporary Indonesian Islam (JCII) TELPAR Jurnal Ekonomi, Manajemen, dan Bisnis Jurnal Vokasi Dewantara
Samsul Hadi
STKIP PGRI Pacitan
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PENGEMBANGAN DAYA TARIK WISATA SITUS MANIK MOYO GEDANGSARI, GUNUNGKIDUL Purnomo, Sigit; Sekamdo, Muh Aga; Ratnawati, Dianna; Setuju, Setuju; Hadi, Samsul; Efendi, Adhan
Masyarakat: Jurnal Pengabdian Vol. 1 No. 1 (2024)
Publisher : Yayasan Pendidikan Dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/mjp.v1i1.101

Abstract

Tujuan pengabdian ini untuk mengembangkan potensi wista situs manik moyo di wilayah kapanewon Gedangsari, kabupaten Gunungkidul. Potensi wisata disana adalah potensi alam yang menarik, potensi sosial dan budaya yang unik. Obyek Wisata Situs Manik Moyo memiliki petensi agrowisata (kebun buah jambu), wisata budaya (candi manik moyo), wisata adventure(petualangan), Camping ground dan spot-spot foto. Pendapatan dari obyek wisata menjadi Pendapatan Asli Desa (PAD) Kalurahan Serut untuk pembangunan manusia dan fisik di masyarakat. Peningkatan jumlah kunjungan. Proses pengumpulan data yang digunakan adalah wawancara, observasi, Forum Group Discussion (FGD), dan studi pustaka. Teknik analisis data dalam penelitian ini adalah deskriptif dengan tahapan reduksi dan penyajian data serta penarikan kesimpulan. Uji Validitas dan reliabilitas dilakukan melalui proses trianggulasi. Informan dalam penelitian ini adalah pemerintah, masyarakat, dan pengembang pariwisata yang berjumlah 8 orang. Terdapat tiga prinsip pokok keorganisasian yaitu keanggotaan bersifat sukarela dan terbuka, pengelolaan dilakukan secara demokratis, dan kemandirian. Seluruh aktifitas pengembangan daya tarik wisata manik moyo untuk meningkatkan jumlah wisatawan dan pendapatan masyarakat. Kriteria obyek wisata yang baik meliputi daya tarik, aksesibilitas, fasilitas umum dan fasilitas wisata, pemberdayaan masyarakat, dan pemasaran atau promosi. Semua aktivitas pengembangan daya tarik wisata situs manik moyo mampu meningkatakan kujungan wisatawan dan meningkatkan pendapatan asli desa.
Eksplorasi Bahan Alami untuk Pembuatan Ecoprint dalam Upaya Mendukung Kreatifitas Siswa SD Negeri 1 Sedayu Pianto, Heru Arif; Hadi, Samsul; Alhanin , Hindun
Journal of Social Empowerment Vol. 8 No. 2 (2023): Journal of Social Empowerment
Publisher : LPPM STKIP PGRI Pacitan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21137/jse.2023.8.2.6

Abstract

Abstrak Pemanfaatan bahan alami dalam kehidupan merupakan salah satu bentuk kepedulian terhadap lingkungan. Kegiatan tersebut dapat dituangkan melalui pembuatan ecoprint. SD Negeri 1 Sedayu merupakan kelompok belajar yang aktif yang berada di Desa Sedayu, Kecamatan Arjosari, Kabupaten Pacitan. Keadaan sekolah yang asri dengan beragam bunga dan dedaunan menjadi faktor pendukung dalam kegiatan ecoprint di sekolah tersebut. Pada kegiatan Kuliah Kerja Nyata ini, murid-murid akan diberikan contoh bagaimana penerapan ecoprint pada totebag dari kain blacu. Pengaplikasian ecoprint pada totebag memiliki nilai seni yang tinggi sehingga berpotensi memiliki nilai jual yang tinggi. Teknik yang digunakan untuk ecoprint yaitu teknik pounding. Dalam penyampaian materinya ada beberpa metode yang digunakan, antara lain metode ceramah, tanya jawab dan diskusi. Adapun saat pelatihan pembuatan ecoprint menggunakan metode praktik dan demonstrasi. Anak-anak yang mengikuti kegiatan ini sangat antusias karena pelatihan ini merupakan sesuatu yang baru yang belum pernah diberikan sebelumnya. Pelatihan ini sebagai upaya meningkatkan kompetensi dan kreativitas siswa yang diwujudkan dalam hasil karya ecoprint pada totebag.  
Developing Classroom Assessment Tool using Learning Management System-based Computerized Adaptive Test in Vocational High Schools Hadi, Samsul; Haryanto, Haryanto; AM, Muh. Asriadi; Marlina, Marlina; Rahim, Abdul
Journal of Education Reseach and Evaluation Vol 6 No 1 (2022): February
Publisher : LPPM Undiksha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.077 KB) | DOI: 10.23887/jere.v6i1.35630

Abstract

Computers have taken on a large role in education, including testing and evaluation. Traditional tests that aren't comprehensive and don't distinguish between students' beginning talents lead to measurement findings that aren't representative of their true abilities. This study aims to develop and test assessment tool eligibility class that is used as an LMS-based adaptive. This type of research includes development research. The respondents of this study were experts who assessed the validation and students of SMK Electrical Power Installation Engineering Expertise Competencies. The data analysis technique used item response theory, classical test theory and descriptive statistics. Item analysis using the Rasch Model showed 10 items were not fit and the remaining 50 items were fit. Classical test theory analysis items with less validity there are 0 items, moderate there are 55 items, and high there are 5 items, with an Alpha reliability of 0.934. The attitude questionnaire developed consists of 8 items. There are 0 items with less validity, 6 items being moderate, and 2 items high, with an Alpha reliability of 0.731. The developed observation guide contains 16 observations. Items with less validity have 0 items, while there are 15 items, and 1 item high. The use of CAT-assisted learning management systems on research tools greatly facilitates teachers in conducting research accurately and practically.
Strategic Human Resource Management: Enhancing Operational Effectiveness in Madrasah Hadi, Samsul
At-Tarbiyat Vol 8 No 1 (2025): Islamic Education (In Press)
Publisher : Institut Agama Islam An-Nawawi Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37758/jat.v8i1.1012

Abstract

This research aims to explore and analyze the implementation and effectiveness of human resource management in the context of educational institutions in Madrasah. This research use a qualitative method with a descriptive approach. The data collection techniques used in this research were interviews and documentation. The validity of this research was also obtained through source triangulation techniques, namely comparing the information obtained by the author with the theory used. The informants in this research consisted of the head of the madrasah, head of administration, and teachers also. Data analysis was carried out through reduction data , presentation data , and drawing conclusions. The research result shows that the implementation of human resource management at MI Miftahul Huda Ngawi has gone well, with a focus on four aspects, namely recruitment, training, compensation and dismissal. The four main aspects studied by the author are in accordance with Schuler's theory and the opinion of the three informants studied. It hope that the results of this research can contribute to the development of human resource management theory and practice and provide useful guidance for educational institutions in improving the quality and effectiveness of human resource management.
Promosi Kesehatan Tentang Kolesterol Kepada Masyarakat di Kegiatan Posyandu Puskesmas Sungai Ulin Banjarbaru Mulia, Mulia; Maryani, Henny; Sari, Okta Mutia; Mahdi, Nur; Hadi, Samsul; Setiawan, Deni
Jurnal Pengabdian Masyarakat Panacea Vol 2, No 4 (2024): Jurnal Pengabdian Masyarakat Panacea
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jpmp.v2i4.14162

Abstract

Salah satu penyebab gangguan kardiovaskular disebabkan oleh tingginya kadar kolesterol dalam jangka waktu lama. Masyarakat seing salah dalam memahami kolesterol, gejala kolesterol dan pengobatannya. Kegiatan ini bertujuan untuk meningkatkan pemahaman tentang kolesterol pada kegiatan posyandu di wilayah kerja Puskesmas Sungai Ulin Banjarbaru. promosi kesehatan ini dilakukan dengan cara memberikan edukasi langsung kepada masyarakat dengan bantuan leaflet dan banner. Leaflet yang dibuat memuat informasi terkait definisi kolesterol, gejala, penyebab, pantangan dan rekomendasi makanan serta golongan obat. Evaluasi promosi kesehatan menggunakan metode pretest dan posttest secara tertulis. Kegiatan promosi kesehatan ini dilakukan pada hari Sabtu, 15 Juni 2024 di Posyandu Nor Hidayah dan dilakukan sekitar pukul 09.00-11.00 WITA. Hasil evaluasi pretest dan posttest pada 18 peserta menunjukkan penilaian rata-rata dari 43,28 menjadi 100. Kegiatan promosi kesehatan ini berhasil meningkatkan pemahaman dan pengetahuan masyarakat yang mengikuti posyandu berdasarkan hasil evaluasi kegiatan. Kegiatan ini diharapkan mampu menambah wawasan peserta dalam memahami profil lipid sehingga mampu mengatur pola makan dan penanganan gangguan kolesterol. Kata Kunci: Kolesterol, Lipid, Posyandu, Leaflet  One of the causes of cardiovascular disorders is high cholesterol levels over a long period of time. People often misunderstand cholesterol, cholesterol symptoms, and its treatment. This activity aims to enhance the understanding of cholesterol through integrated health post-activities in the Sungai Ulin Banjarbaru Health Center work area. This health promotion is carried out by providing direct education to the community with the help of leaflets and banners. The leaflets provide information on cholesterol definition, symptoms, causes, prohibitions, and recommendations for food and drug groups. The evaluation of health promotion uses written pretest and posttest methods. The Nor Hidayah Integrated Health Post hosted this health promotion activity on Saturday, June 15, 2024, from 09.00 to 11.00 WITA. The results of the pretest and posttest evaluations on 18 participants showed an average score of 43.28 to 100. This health promotion activity has succeeded in increasing the understanding and knowledge of the community who attended the posyandu based on the results of the activity evaluation. This activity is expected to be able to increase participants' insight in understanding lipid profiles so that they are able to regulate diet and handle cholesterol disorders.
Dampak Sosial Ekonomi Pertambangan Terhadap Masyarakat di Desa Kubung Kecamatan Bacan Selatan Kabupaten Halmahera Selatan Hadi, Samsul; Djimar, Sartini; Mane, Hikmawati Ode
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 1.B (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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

Abstract

Mining has a significant impact on the social and economic aspects of communities, especially in areas that rely on natural resources. This study aims to analyze the social and economic impacts of mining activities on the community in Kubung Village, Bacan Selatan District, South Halmahera Regency, based on the latest literature review. The findings indicate that the mining sector provides economic benefits such as increased income and job opportunities but also leads to high economic dependence on the industry. On the other hand, social impacts include changes in lifestyle, social conflicts, economic disparities, and health risks due to environmental pollution. Additionally, the presence of mining operations raises the cost of living due to the surge in prices of goods and services. Therefore, stricter policies are needed in mining regulations, community empowerment through livelihood diversification, and sustainable reclamation and environmental restoration programs. This study highlights the importance of balancing resource exploitation with community welfare to ensure long-term benefits for local residents.
Assessing self-regulated learning abilities of Indonesian students using cognitive diagnostic model Nusantara, Bayuk; Hadi, Samsul; Retnawati, Heri
International Journal of Evaluation and Research in Education (IJERE) Vol 14, No 2: April 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v14i2.29969

Abstract

This study has two objectives: to find out which cognitive diagnostic model (CDM) is suitable for extracting diagnostic information from non-diagnostic measurement data of Indonesian students’ self-regulated learning abilities; and to find out the attributes of self-regulated learning (SRL) abilities that have not been mastered by Indonesian students. This study used a quantitative research method with a retrofitting approach (post-hoc analysis). There were 3,874 respondents, besides there were 22 items of Q-matrix that measure four attributes of SRL ability. The data were analyzed and empirically validated using the R program with the generalized deterministic input and gate (GDINA) package. The results showed that the GDINA model is the most appropriate model for extracting diagnostic information regarding the SRL abilities of Indonesian students. In addition, most Indonesian students have not been able to master the four SRL ability attributes where the planning attribute (A1) is the most difficult attribute for Indonesian students to master.
Students’ Mathematical Reasoning Ability in Junior High School Mathematics Learning with Contextual Reasoning Hadi, Samsul; Rahman, Abdur; Gafur, Abdul
Journal of Education and Social Science Vol. 1 No. 1 (2024): Journal of Education and Social Science, August 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/jess.v1i1.57

Abstract

The purpose of this study was to provide a comprehensive description of the mathematical reasoning abilities of students in elementary mathematics learning within the context of reasoning. This research employed a qualitative approach with a case study design involving 35 first-semester students of the Elementary School Teacher Education Program (PGSMP) in the 2021–2022 academic year, consisting of 12 female and 23 male participants. Data were collected using both test and non-test techniques, including interviews, classroom observations, questionnaires, and documentation studies, in order to obtain a holistic understanding of the students’ reasoning abilities. The analysis focused on identifying indicators of mathematical reasoning such as the ability to make logical connections, construct arguments, provide justifications, identify patterns, and draw conclusions. The findings revealed that the mathematical reasoning abilities of the PGSMP students in the context of elementary mathematics learning were generally categorized as good. Furthermore, the study highlights the importance of integrating reasoning-oriented tasks in mathematics learning to strengthen students’ critical thinking and problem-solving skills. These results suggest that mathematics educators should continue to emphasize reasoning in instructional practices, as it not only enhances students’ cognitive development but also prepares them to apply mathematical knowledge in real-world contexts.
Dampak Pemberian Kompensasi dan Beban Kerja Terhadap Kinerja Buruh Panen Kelapa Sawit Di Desa Sigenti Selatan Romadhon, Ahmad Rimal; Mochklas, Mochamad; Hadi, Samsul
Improvement: Jurnal Manajemen dan Bisnis Vol 3 No 2 (2023): Vol 3 No 2 September 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/imp.v3i2.22513

Abstract

This study aims to determine the effect of compensation and workload variables on the performance of oil palm harvest laborers in South Sigenti Village. The formulation of the problem in this study is whether the compensation and workload given to oil palm harvest laborers can improve the performance of workers. The research method used in this study was a qualitative phenomenology method with data collection using interviews, observation and documentation. The results of this study indicate that: 1. Providing compensation to harvest laborers can improve the quality and quantity of laborers’ performance in carrying out harvesting activities in oil palm plantations, as well as being able to meet the lives and welfare of oil palm harvest laborers. 2. Providing a proportional workload can prevent fatigue in laborers so that they are able to work without pressure though, providing a proportional workload is also able to stabilize the performance of harvest laborers. 3. The performance of harvest laborers can be stimulated by the provision of appropriate compensation and appropriate workload, compensation and workload simultaneously affect the performance of oil palm harvest laborers. Keywords: Compensation, Workload, Performance Penelitian ini bertujuan untuk mengetahui dampak kompensasi dan beban kerja terhadap kinerja buruh panen kelapa sawit di Desa Sigenti Selatan. Rumusan masalah dalam penelitian ini yaitu apakah pemberian kompensasi dan beban kerja yang diberikan kepada buruh panen perkebunan kelapa sawit dapat meningkatkan kinerja buruh. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode kualitatif fenomenology dengan pengumpulan data menggunakan wawancara, observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa: 1. Pemberian kompensasi kepada buruh panen dapat meningkatkan kualitas dan kuantitas kinerja buruh dalam melakukan aktivitas pemanenan diperkebunan kelapa sawit, serta mampu mencukupi kehidupan dan mensejahterakan hidup buruh panen kelapa sawit. 2. Pemberian beban kerja yang proporsional dapat mencegah kelelahan pada buruh sehingga buruh mampu bekerja tanpa tekanan sekalipun, pemberian beban kerja yang proporsional juga mampu menstabilkan kinerja buruh panen. 3. Kinerja buruh panen dapat dipacu dengan adanya pemberian kompensasi yang layak dan beban kerja yang sesuai, kompensasi dan beban kerja berpengaruh secara simultan terhadap kinerja buruh panen kelapa sawit. Kata kunci: kompensasi, beban kerja, Kinerja
Analysis of the Impact of Fiscal Decentralization on Regional Fiscal Imbalances: A Cross-Region Case Study in Java Ginanjar, Rah Adi Fahmi; Sutjipto, Hady; Sugiyarto, Sugiyarto; Rahmat, Basuki; Hadi, Samsul; Sardjasasmita, Agi
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 1 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i1.1131

Abstract

Research Originality —  This study contributes to the discourse on fiscal decentralization by examining the impact of Law Number 1 of 2022 on Intergovernmental Financial Relations (UU HKPD) and the Transfer to Local Government (TKD) mechanism in Indonesia. Unlike previous studies, this research provides a comparative analysis of vertical fiscal imbalances (VFI) and horizontal fiscal imbalances (HFI) before and after the enactment of the HKPD Law, with a specific focus on local governments in Java.  Research Objectives —  The primary objective of this study is to analyze the extent and trends of VFI and HFI      resulting from fiscal policy, particularly through the TKD mechanism, both before and after the implementation of the HKPD Law. It further assesses the effectiveness of Revenue Sharing Funds (DBH) and the General Allocation Fund (DAU) in mitigating fiscal disparities at the regional level.  Research Methods —  This study employs quantitative analysis, utilizing the Williamson Index, Theil Index, and Standard Deviation to measure fiscal imbalances. The research dataset consists of local government financial reports covering the period of 2018–2023.  Empirical Results —  The findings indicate that VFI between the central and regional governments declined following the implementation of the HKPD Law, as evidenced by improved DBH allocations. Meanwhile, HFI      initially increased but exhibited a downward trend in the post-HKPD period, with DAU playing a crucial role in reducing disparities among local governments. However, fiscal imbalances persist due to Indonesia’s expenditure assignment principle, which grants local governments autonomy over expenditures while limiting their ability to generate revenue effectively.  Implications —  The study confirms that the TKD policy under the HKPD  Law has effectively reduced fiscal imbalances but remains insufficient to fully eliminate them due to structural constraints in local revenue generation. Policymakers should focus on strengthening local taxing power, optimizing regional revenue potential, and improving fiscal administration to enhance fiscal autonomy. Future research should consider longer timeframes and broader geographical coverage to evaluate comprehensively fiscal decentralization policies.
Co-Authors Abdul Kholid Abdul Rahim Abdul Rahim Abdur Rahman Achyadi, Ryan Adelia, Amanda Putri Adi Rahmadi Adi, Rahmadi Afi Salsabila, Ananda Afifah Husain, Ifat Ag. Yuswanto Agung Wibowo Agus Pahrudin Agustina Sri Hafidah Ahmad Hanif Firdaus Ahmad Muzanni Ahmad Muzanni, Ahmad Akhmad Akhmad Al-mukharom, Mohammad Rizky Alfia Nursyamsi, Nina Alhanin , Hindun Ali Muhson Ali, Raden Muhammad Aliyah, Nelud Darajaatul Alpi Zaidah, Alpi AM Mufarrih Amalia Khairunnisa, Amalia Aman Aman Amri, Muhammad Qoyyimul Anam, M. Chairul Anggit Murdani Apino, Ezi APRIYANTI, WATUL ARDINA Arif Bintoro Johan Arif Hidayad Arisanti , Kustiana Ariyansyah, Willy Adam Arlinwibowo, Janu Aulia Ramadani, Rizka Aulia, Hilma Aulia, Hilya Auralia, Najma Auzar, Inu Adhytia Awilda, Pertiwi Ayu Fitri Amalia, Ayu Fitri Azhara, Desiya Ramayanti Azri, Saepul Baehaqi Bagus Wahyudi Baharuddin Baharuddin Bambang Irawan Basariah Basariah, Basariah Basuki Rahmat Masdi Siduppa Bawaihi Bawaihi Budi, Muhammad Syihab Setia Bujang Rahman Chaer, Moh. Toriqul Chatarina Umbul Wahyuni Chintia, Avrensya Eka Chusna Apriyanti Daryono, Rihab Wit Deni Hadiana, Deni DENI SETIAWAN Deni Setiawan Deny Setiawan Dewi Kartika Dewi Putri Lestari, Dewi Putri DEWI RAHMAWATI Dhimas Nur Setyawan Dianna Ratnawati Djemari Mardapi Djidu, Hasan Djimar, Sartini Djoko Laras Budiyo Taruno Doni, Lalu Putrama DWI CAHYONO Dwi Hastuti Dwi Rahayu Dwijonagoro, Ahmad Nurcholis Dyah Susilowati Edi Istiyono Edi Mulyadi Edi, Maria Grace Putri Edy Herianto Efendi, Adhan Effendie Tanumihardja, Effendie Eko Suhartono Elyas Djufri Endang Lukitaningsih Fachri, Fahmi Faihatuz Zuhairoh Fajar Firdaus, Fajar Fajriah, Nurlaeli Fatima, Dewi Restiana Fatmala, Ella Mauli Faturakhim, Faturakhim Fauzany, Riffka Febri Irawan Febriana, Wahyu Feri Riski Dinata Fikram, Fikram FIKRI HAIKAL Fiqih, Muhamad Nur Firzhal Arzhi Jiwantara Fitria Sulistyowati Fitria, Raudatul Fitriani, Noor Fivien Muslihatinningsih FKIP, edumatica Fortuna, Aprilla Gazali, Munawir Gurmarni Gusti, Utari Akhir Habibi, Muhamad Ridwan Habibi, Muhammad Ridwan Hamdani, Muh Hani Hatimatunnisani Haq, Ziyaul Hari Wibawa, Saptanto Harijono, Agus Haris Puspito Buwono Hariyadi, Bachtiar Haryadi, Budhi Haryanto Haryanto Haryudha, Dony Putra Hasanah, Lika Lailatul Hasanah, Tarekah Hashim, Azhari Md Haslan, Muh. Mabrur Haslan, Muhammad Mabrur Hastuti, Eka Windri Helmalia, Susi Helmy, Sulthan Rafly Hendarto, Kacong Hendry, Risye Heri Retnawati Herlambang, Toni Herlyana Dewi, Wahyoe Hermawan, Afreza Rizky Heru Arif Pianto, Heru Arif Husaini Husaini Husna, Ainul Husna, Elisa Nur Maharani Ihab Habudin, Ihab INDAH PUSPITASARI Indriani, Erika Irhas Irhas, Irhas Irwansah Irzan, Muhamad Isnayadi, Raden Ispini, Sri Istanto Wahyu Djatmiko Jamhari Jamhari Jannah, Rauhun Jati, Indra Jatu Anggraeni Jiddan, Muhammad Jayyid Jufri, Mario Kahaharsyah, Alfat Kamelia, Suci Karima, Alfin Kamilia Kassymova, Gulzhaina K. Ketut Ima Ismara Khaharsyah, Alfat Khasanudin, Mohamad Khozanah Ilmah, Nur Krida Singgih Kuncoro Kris Witono Kumala, Dinna Fitria Kurniawansyah, Edy Kustitik, Kustitik Kusuma, Radhinaer Irsya Kusumaningrum, Betty Kusumawadani, Ratih Kusumawanti, Putria Lantip Diat Prasojo Lapele, Fitria Lestari, Septi Suci Lisa Agustriyana Lovandri Dwanda Putra, Lovandri Dwanda Luthfi, Afdal Luthfiah, Binti Lydia T, Ni Gitta Putri M. Aprian Jaelani M. Taufik Maharani, Ni Ayu Mahariyanti, Ermila Mahbubil Ichwan, Muhammad Mahdi, Lukman Mahi, Benedictus Raksaka Mane, Hikmawati Ode Marlina Marlina Maryani, Henny Marzuki, Ahmad Dedi Mastum, Mastum Maulida, Khelda Melindawati, Vina Mildawati, Ratna Moch. Saiful Bachri Mochklas, Mochamad Moh. Hartono Moh. Khairudin Mohammad Ismail Mohammad Padil Muammar, Lalu Muhammad Abib Muchlis, Ibnu Muh. Asriadi AM Muhammad Alwi Andi Muhammad Aminuddin, Muhammad Muhammad Habibie Muhammad Irfan Muhammad Junaidi Muhammad Kunta Biddinika Muhammad Ramli Muhammad Rasyid Ridha Muhammad Ridwan Muhammad Sarjan Muhammad Zubair Muhardis Muhardis Mujiburrahman Mujiburrahman Mukti Rahayu, Esta Diana Muliana, Ana Muliani, Putri Sari Muliasari, Dreiyani Abdi Mustari, Moh. Muti'ah, Muti'ah Mutohhari, Farid Muzaki, Mochamad Nabila, Nabila Najwa, Siti Nanik Istiyani Narajati, Rayhan Nashrul Wathan Nastiti, Kunti Nazhipah Isnani Noer Komari Novianty, Nadya Novita, Tri Nugroho, Alan Alda Nur Indriyani Syarifuddin, Nur Indriyani Nur Kholis Nur Mahdi Nurchajat, Nurchajat Nurcholish Arifin Handoyono, Nurcholish Arifin Nurfadilah, Haifa Nurhening Yuniarti Nuriyah Muso Utomo, Sinta Nurmaiza, Mazlina Nurul Mardiati Nurul Qomariah Nusantara, Bayuk Pahru, Syaipul Pondi Udianto Pransisca, Made Ayu Pratiwi, Fadila Yanuri Prihono, Eko Wahyunanto Pulungan, Setyo Budi Qorimah, Esti Nur Rabiman, Rabiman Raehan, Muhammad Rah Adi Fahmi Ginanjar Rahayu, Setyawati Rahmadani Rahmadani Rahmadina, Nazwa Rahmat Rahmat Rahmat, Roni Eka Rahmatullah, Satrio Wibowo Rahmawati, Nanda Hesti Ramadani, Rizka aulia Ramadhan, Fery Ridwan, M. Rais Rika Apriani, Rika Risky Setiawan Rizki Priya Pratama, Rizki Priya Rizkyanto, Yuanda Khalif Rohayu H, Rina Roifah, Amirotul Romadhon, Ahmad Rimal Rony, Rony Rosihan, M. Rosyada, Munaya Nikma Rubbi Kurniawan Rumapea, Rahel Aprilia Omas Saksono, Reni Yustiati Salma Salma Samad, Noorazman Bin Abd Sanam, Anna Isabela Sandi, Dita Aulia Dwi Santosa, Tomi Apra SANTOSO SANTOSO Saputra, Taufik Sarbini, Sri Sardjasasmita, Agi Sari, Okta Mutia SARIMAN Sariman Sariman Satotoputra, Raden Bagaskara Septiawan Savitri, Riswandayani Sawaludin, Sawaludin Sekamdo, Muh Aga Septiani, Devi Setiawan, Feri Setuju Setuju, Setuju Sigit Purnomo Sirulladuni, Ahmad Sofa, Maida Sony Yunior Erlangga Sotlikova, Rimajon Subagiyo Subagiyo Subagus Wahyuono Subandi Sudarmono Sudji Munadi Sudrajat, Ani Sugiarti Sugiyarto Sugiyarto Sukmana, M. Laily Qadry Sultan, Jumriani Sumaryanto Sumaryanto, Sumaryanto Susanti, Duwi Susilo, Dwi Ermayanti Syafei, Ermi Suhasti Syafi'i, Ahmad Syafmaini, Iis Elfa Syahrina Ramadina, Syahrina Syamsiar, Syamsiar Syamsul Bahri Syamsul Hadi Syarief Fajaruddin Syarifudin, Encep Taslim Sjah, Taslim Tauhid, Tauhid Tazahroq, Emil Teddy Surya Gunawan Trian Hermawan Trisnawaty, Wulan Trizkyana, Cerry Kartika Ulfah Veronika Asri Tandirerung Vivianti Wahyudi Wahyudi Wahyudi Winarjo, Wahyudi Wantu, Hasyim Mahmud Wawan Kurniawan Wibowo, Asrizal Septi Widihastuti Widodo Widodo Widyastuti Purbani Widyastuti, Puspa Wijanarko, Doni Wiradika, I Nyoman Indhi Wiratomo, Giri Harto Wirawan Adikusuma Wiwik Kusmawati, Wiwik Yanti Anggreni, Desy Yanti, Sherina Fedila Yasin, M.Ali Yopita S.S, Nova Rosa Yopita, S.S, Nova Rosa Yuli Prihatni Yuliani, Meri Yuliatin Yuliatin yuliatin YUNUS, YUSRON MAULANA EL Yusron, Eri Zhanuar Zahro, Ilham Zubair, Muh.