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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP)
Yuni Wulan Dari
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Economics, Econometrics & Finance Education

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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.
MENINGKATKAN KECINTAAN SISWA TERHADAP AL-QURAN MELALUI PROGRAM TAHFIDZUL QUR’AN DI SMPN 4 PADANG PANJANG Yuni Wulan Dari; Martin Kustati; Nana Sepriyanti
Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Vol 8, No 2 (2025): Jurnal Pengabdian Masyarakat (JPM-IKP)
Publisher : FKIP Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/jpm-ikp.v8i2.2675

Abstract

This community service activity was motivated by the large number of students at SMPN 4 Padang Panjangwho could not read and did not even have memorized the Qur'an. Assistance in the Tahfizul Qur'anprogram uses the Service Learning approach. This approach is used to see the practices carried out by theTahfidzul Qur'an assistants to students at SMPN 4 Padang Panjang in reading and memorizing the Qur'an.The results of this service show that the Tahfidzul Qur'an program that was carried out had a positiveimpact and influence in improving memorization and reading of the Qur'an. However, there are still thingsthat need to be considered regarding students who do not participate in the tahfidz program on Thursday.Students who do not participate in the program are feared not to experience changes for the betterregarding reading the Qur'an and memorizing the Qur'an. The implications of service in the TahfidzulQur'a program include spiritual aspects, such as increasing spiritual awareness and deepeningrelationships with Allah SWT. Educational aspects, such as providing a holistic and integrative approach.Social aspects, such as being able to build students who have noble character and have awareness of moralvalues. And personal aspects, such as being able to improve memorization skills, strengthen memory, andbuild good character.
Co-Authors M Rizal Yahya Martin Kustati Nana Sepriyanti