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ANALISIS PERBEDAAN KINERJA KEUANGAN PENDAPATAN ASLI DAERAH PEIODE OPINI NON WTP DAN PERIODE OPINI WTP (Studi Pada Kabupaten/Kota di Provinsi Aceh Tahun 2013-2014) Yuni Wulan Dari; M Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine and analyze the differences in financial performance of local revenue (PAD) during the periods of non unqualified opinion and unqualified opinion among districts/municipalities within Aceh Province Aceh in 2013-2014. Population of the study is 23 districts/municipalities of Aceh province. Using purposive sampling technique, 10 districts/municipalities were choosen as the sample of the study according to the criteria that those districts/municipalities should have audit opinion improvement, from non unqualified in 2013 became unqualified in 2014. The data used was the budget realization statement of each district/municipality for the year 2013-2014. Paired sample t-test was used to analyze the data.The results of the study showed that the financial performance of local revenue (PAD) during non unqualified opinion period have no different compare to qualified opinion period in districts/municipalities of Aceh Province for the year 2013-2014. In the aspect of the degree of fiscal decentralization and financial independence ratio, financial performance of local revenue during non unqualified period differs from unqualified period. In addition, based on the effectiveness and growth of local revenue ratios, financial performance of local revenue in districts/municipalities of Aceh Province have no different within these two periods. Keywords: Financial Performance, Local Revenue (PAD), Audit Opinion, Degree of Fiscal Decentralization, Effectiveness of Local Revenue (PAD) Ratio, Growth of Local Revenue (PAD) Ratio, and Financial Independence Ratio.
Efektivitas Pelaksanaan Evaluasi Pembelajaran Bagi Anak Slow Learner Yuni Wulan Dari; Martin Kustati; Gusmirawati; Rezki Amelia
Jurnal Penelitian Pendidikan Indonesia (JPPI) Vol. 2 No. 2 (2025): Januari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jppi.v2i2.2776

Abstract

Penelitian ini dilatarbelakangi kepada siswa yang berkebutuhan khusus jenis Slow Learner yang mempunyai masalah dengan daya tangkap rendah saat proses pembelajaran. Anak Slow Learner sulit menerima dan memahami pembelajaran. Hal itu di sebabkan beberapa faktor yaitu faktor internal dan faktor eksternal. Fokus permasalahan penelitian ini yaitu untuk mengetahui Evaluasi permasalahan dalam penerapan pembelajaran bagi anak Slow Learner. Tujuan penelitian ini yaitu untuk mengetahui efektivitas pelaksanaan evaluasi pembelajaran menggunakan aplikasi  Edukey bagi anak Slow Learner. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian studi kasus. Hasil penelitian ini adalah untuk mengetahui evaluasi yang dilakukan guru dalam pelaksanaan pembelajaran yaitu melakukan pendekatan kepada anak Slow Learner yang bertujuan untuk mengetahui karakter masing-masing anak dan juga melakukan kerja sama dengan orang tua anak Slow Leaerner guna untuk memantau perkembangan anak dalam proses pembelajaran.