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Analysis of Budget Realization to Assess the Effectiveness and Efficiency of Expenditure Budget in the Financial Affairs Division (Bidkeu) of the Central Java Regional Police for Fiscal Year 2024 Wyna Nur Azizah; Nurfauziah Nurfauziah
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 1 (2026): March
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i1.1049

Abstract

This study aims to analyze budget realization in order to assess the effectiveness and efficiency of expenditure management at the Financial Affairs Unit (Bidkeu) of the Central Java Regional Police for the 2024 fiscal year, based on the Value for Money principle. A quantitative approach was employed, with the unit of analysis comprising the Bidkeu work unit, including Subbag Renmin, Subbidal Verif, and Subbidal Bia and Apk, focusing on personnel expenditure, goods expenditure, and capital expenditure. Primary data were collected through direct observation during a four-month internship, short interviews with relevant staff, and supported by financial documents such as the Budget Realization Report (LRA) and the Budget Implementation Document (DIPA). Data analysis was conducted using descriptive quantitative methods by calculating effectiveness and efficiency ratios in accordance with the criteria set out in Ministry of Home Affairs Regulation No. 690.900.327 of 1996. The findings indicate that overall budget management demonstrates a very high level of effectiveness, as budget realization exceeded the established targets, although efficiency remains at a moderately efficient level due to incomplete budget absorption. Variations were found across expenditure types, while efficiency analysis revealed opportunities for improved cost control. Overall, the results confirm that the implementation of the Value for Money principle supports the strengthening of Good Governance in public financial management.
Literature Study: The Influence of Use Animated Video Learning Media on Improving Student Learning Outcomes Athiyyah Fadhilah, Nur; Atmasani, Dian; Makmur, Elfira; Nurfauziah, Nurfauziah
Jurnal Pendidikan dan Profesi Keguruan Vol. 5 No. 1 (2025): Jurnal Pendidikan dan Profesi Keguruan
Publisher : Jurusan Pendidikan Teknik Elektro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/progresif.v5i1.9219

Abstract

This study aims to review literature on the influence of utilizing animated video learning media in improving student learning outcomes and to identify the inhibiting factors in its implementation in the learning process. The research method used is a qualitative literature review with a qualitative approach. The data used were 13 articles selected based on relevance, limited to publications from the last five years (2021–2025), discussing the impact of animated video learning media on student learning outcomes. Based on the literature review results, it can be concluded that the use of animated video learning media has positive effect on students’ learning outcomes. This can be seen from the results of students’ post-test after learning using animated videos. However, there are several inhibiting factors in the implementation of animated video learning media, including limited facilities and infrastructure, teacher competence, and varying levels of student comprehension.
The Development of Augmented Reality And Its Implication for Vocational Education : A Literature Review Patawari, A. Muzawwirah; Nurfauziah, Nurfauziah; Atmasani, Dian; Fadhilah, Nur Athiyyah
Jurnal Pendidikan dan Profesi Keguruan Vol. 5 No. 1 (2025): Jurnal Pendidikan dan Profesi Keguruan
Publisher : Jurusan Pendidikan Teknik Elektro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/progresif.v5i1.9238

Abstract

This literature review explores the development of Augmented Reality (AR) technology and its implications for vocational education in the context of Industry 4.0. Drawing from 30 peer-reviewed sources published between 2020 and 2025, the study identifies four key thematic areas: the advancement of AR in industry, architecture and interior design, environmental awareness, and vocational education. The rapid growth of AR as a transformative technology has led to its widespread adoption across various sectors, offering improvements in visualization, training, human-machine interaction, and collaborative work environments. In vocational education, AR enhances student engagement, facilitates experiential learning, and supports skill development through immersive and interactive simulations. However, challenges persist, including infrastructure limitations, educators’ digital literacy, and a lack of contextualized research on AR's integration into vocational learning. This review highlights that while AR holds immense potential to modernize vocational education and meet industrial demands, its effective implementation requires strategic curriculum redesign, capacity building among educators, and stronger industry-education partnerships. The findings provide a theoretical foundation for developing adaptive vocational learning models aligned with digital transformation and future workforce needs.
Analysis of the Implementation of Actuating and Controlling Functions in Handling Double Transfer Cases In The Treasurer Unit Of Jih Hospital, Yogyakarta Anisah Indriani; Nurfauziah Nurfauziah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.11815

Abstract

This study aims to analyze the application of the actuating and controlling functions in handling double transfer cases in the vendor payment process at the Treasurer Unit of JIH Hospital Yogyakarta. The study used a qualitative approach with a case study method. Data were obtained through in-depth interviews with the Treasurer Unit Supervisor, who was selected purposively because of her direct involvement in the vendor payment process and handling of double transfer cases. Data analysis was carried out through the stages of transcription, coding, theme identification, and data interpretation. The results showed that double transfer cases occurred due to human error, particularly a lack of accuracy in checking payment documents, resulting in the double cross-check process not running optimally. Other contributing factors were the high volume of work and fatigue conditions that affected the concentration of officers. The actuating function was implemented through task division, coordination, communication, and work direction, while the controlling function was carried out through layered verification, document checking, identification of deviations, and corrective actions after errors were discovered. The implementation of both functions plays a crucial role in handling and minimizing the risk of vendor payment errors.