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Comparative Analysis of Budget Performance in Nigeria: Pre and Post-Covid-19 Impact Abdullahi Sule, Sani; Mulyanto, Mulyanto
The Es Accounting And Finance Vol. 2 No. 02 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i02.222

Abstract

This research investigates the pronounced impact of the Covid-19 epidemic on Nigeria's fiscal performance, evaluating the budget dynamics both before and after the pandemic. The findings reveal a persistent pattern of budget underperformance characterized by revenue shortfalls and a reliance on international loans for budget implementation. This is a notable trend, considering Nigeria's status as an oil-producing nation. The study underscores a concerning aspect wherein the country, traditionally recognized for its oil wealth, finds itself in the paradoxical position of servicing significant debt. The fiscal challenges, exacerbated by the pandemic, have necessitated a closer examination of economic policies and their implications. In response to the economic fallout, the Nigerian government enacted the Economic Sustainability Plan (ESP, 2020) as a comprehensive post-Covid-19 recovery strategy. While this plan holds promise for economic revitalization, the effectiveness of its accompanying policies in addressing the root causes of fiscal challenges remains a crucial aspect to monitor. As the nation grapples with the aftermath of the pandemic, there is a pressing need for meticulous policy implementation to ensure that the Economic Sustainability Plan not only alleviates immediate economic concerns but also serves as a catalyst for long-term, inclusive, and sustainable economic development. This study contributes to the ongoing discourse on Nigeria's economic resilience in the face of external shocks, emphasizing the imperative of sound fiscal management and policy efficacy for a robust recovery.
The Influence of Human Resources, Business Scale, Business Age, Accounting Training and Education Level on the Use of Accounting Information in MSMEs in Kudus Regency Damayanti, Putri Amelia; Mulyanto, Mulyanto; Afifi, Zaenal
International Journal of Contemporary Sciences (IJCS) Vol. 1 No. 11 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijcs.v1i11.11028

Abstract

This study seeks to empirically examine the impact of human resources, business size, business age, accounting training, and education level on the utilization of accounting information among MSMEs in Kudus Regency. The research employed purposive sampling, gathering data from a sample of 393 respondents. Multiple linear regression analysis was conducted using SPSS 25. The findings indicate that human resources, business size, business age, accounting training, and education level positively influence the use of accounting information in MSMEs.
Analisis Pelaksanaan Program Guru Penggerak Pada Pembelajaran Berdiferensiasi Dalam Mewujudkan Mutu Pendidikan Di SMP Negeri 5 Kebumen Dewanti, Tjandra Agustina; Mulyanto, Mulyanto
Media Manajemen Pendidikan Vol 6 No 3 (2024): Februari 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmp.v6i3.13825

Abstract

This study aims to analyze planning, organizing, implementing, monitoring, and evaluating, as well as the effectiveness of Program Guru Penggerak on differentiated learning in improving the quality of education. This type of research uses a qualitative approach method. The research was conducted at SMP Negeri 5 Kebumen, Kebumen District, and Kebumen Regency. Data collection techniques include interviews, observation, and document studies. Data analysis techniques through the stages of data collection, data reduction, data presentation, and data verification. The results of this study indicate that: 1) Planning, organizing, implementing, monitoring, and evaluating the Program Guru Penggerak in differentiated learning is based on the competency of the mobilizing teacher in leading learning that is pro-student in the good category; (2) The teacher-driven program on differentiated learning is effective in realizing the quality of education, which is marked by increased student learning outcomes; the results of supervision of learning by the school principal are in the "good" category; and the results of teacher reflection on learning are in the "good" category.
Analisis Pemanfaatan Alat Permainan Tradisional untuk Pengembangan Projek Penguatan Profil Pelajar Pancasila Herna Hastuti, Herna Hastuti; Mulyanto, Mulyanto
Media Manajemen Pendidikan Vol 7 No 1 (2024): Juni 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmp.v7i1.16083

Abstract

The  research objectives  were as follows ;(1) To nalyzing the planning, the implementation, evaluation and To analyzing the results obtained from the implementation of the use of traditional game tools for the development of P5 at Kapanewon Girisubo Kindergarten.This type of qualitative research uses interview, observation, and documentation techniques. This research  explored how the utilization traditional game tools are used to development of the Pancasila student profile project at Kapanewon Girisubo Kindergarten. The analysis used is the Miles and Huberman model. Researchers reduced, presented, drew conclusions, and verified data.Based on the results of the data analysis, the conclusions were obtained: (1) The learning planning of the utilization of traditional game tools for the development of P5 at kindergarten Kapanewon Girisubo the  was very good, the school  analysed of the characteristics of the educational unit, formulated program plan, defined, objectives and involved all school members. (2) The implementation of the use of traditional game tools for the development of P5 at   Kapanewon Girisubo Kindergarten had been carried out well, using taditional games that have evoved, such as  Javanese tradisional  children'sgames (3) Evaluation of the use of traditional game tools for the development of P5 in Kapanewon Girisubo Kindergarten, Evaluation was good, which includes reflection on activities carried out after completing learning and to determine next steps.  (4) The results obtained from the implementation of the use of tools Traditional games for the development P5 at Kapanewon Girisubo Kindergarden, were is good, that traditional game tools can enhance the profile dimensions of the Pancasila students profile.  
The Penerapan Konsep Kendel, Kandel, Bandel, dan Ngandel, untuk Meningkatkan Self Efficacy Siswa SMK Taman Karya Madya Pertambangan Kebumen Mulyanto, Mulyanto; Mundilarno, Mundilarno; Muhadisin, Muhadisin; Pranoto, Pranoto
Media Manajemen Pendidikan Vol 6 No 3 (2024): Februari 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmp.v6i3.16285

Abstract

The aim of this research was to analyze (1) the reality of the patterns of application of the concepts of kendel, kandel, bandel, and ngandel, to increase the self-efficacy of students at SMK Taman Karya Madya Pertambangan Kebumen, (2) supporting and inhibiting factors, and the effectiveness of implementing these concepts. The method used in this research was a qualitative approach. Data analysis steps included data collection through interviews, documentation and observation, data reduction, data display and drawing conclusions. The results of the research showed that (1) the attitudes of kandel, ngandel, kendel and stubborn could increase the readiness of school principals, teachers and students in facing problems and tasks that had to be completed. In other words, the attitude of kandel, ngandel, kendel and stubborn could increase the self-efficacy of school principals, teachers and students of SMK Taman Karya Madya Pertambangan Kebumen; (2) The supporting factor for implementing the concepts of kandel, kendel bamdel, and ngandel was the solidarity and awareness of all educators and education staff to implement Tamansiswa's teachings; (3) There were no inhibiting factors; (4) The application of the concept was very effective.
Urgensi Keterbukaan Informasi Publik Dalam Pemenuhan Hak Asasi Manusia Khair, Taufiqulhidayat; Mulyanto, Mulyanto
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1485

Abstract

Penelitian kali ini menjawab permasalahan mengenai keterbukaan informasi publik yang menjadi salah satu bentuk dari pemenuhan hak asasi manusia. Hak asasi manusia di Indonesia termaktub di Undang-Undang Dasar Negara Republik Indonesia Tahun 1945. Pendekatan yang digunakan dalam penelitian kali ini bersifat deskriptif yang berarti dimaksudkan untuk memberikan data yang seteliti mungkin tentang manusia, keadaan atau gejala-gejala lainnya. Undang-Undang Nomor 14 Tahun 2008 tentang keterbukaan informasi publik sebagai pelaksana dari pasal 28 F UUD NRI 1945 dan adanya komisi informasi dan Pejabat Pengelola Informasi dan Dokumentasi sebagai penyelenggara dari UU KIP. Ada beberapa kendala yang dihadapi oleh KI dan PPID dalam menjalankan UU KIP bukan hanya dari internal penyelanggara UU KIP juga dari eksternal seperti masyarakat yang kurang memahami UU KIP. Semenjak 2009 KI telah banyak menyelesaiakan sengketa informasi publik, akan tetapi masyarakat juga mengkritisi pasal yang terdapat UU KIP yang ditandai dengan pengajuan judicial review kepada Mahkamah konstitusi mengenai pasal di UU KIP yang menandakan bahwa banyaknya jumlah permohonan juga berkaitan dengan pasal-pasal yang mengatur informasi publik tersebut.
Analisis Yuridis Perlindungan Hukum Pekerja Migran Indonesia Menurut Undang-Undang Nomor 18 Tahun 2017 Tentang Perlindungan PMI Mulyanto Mulyanto; Miftahul Huda
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 5 No. 1 (2026): Januari: JURRISH: Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v5i1.6759

Abstract

Indonesian Migrant Workers (PMI) play a crucial role in the nation's economy, as shown by their participation in overseas employment and the remittances they send back. Nevertheless, PMI frequently encounter challenges such as abuse, exploitation, breaches of contracts, and limited access to legal protections. The comprehensive legal structure designed to ensure their inclusive safety before, during, and after their employment is laid out in Law No. 18 of 2017 concerning the Protection of Indonesian Migrant Workers. This research aims to analyze the actual practice of legal protections available to PMI, in light of statutory requirements, and to highlight any obstacles encountered in its application. A normative legal research method is used in this study, employing both legislative and theoretical frameworks, and it is informed by relevant academic literature, laws, and judicial rulings. The findings reveal that while Law No. 18 of 2017 outlines thorough protection protocols, its real-world execution faces hurdles such as insufficient oversight, poor cooperation among agencies, and a general lack of legal knowledge among PMI. Consequently, it is essential to enhance institutions, elevate the quality of protective services, and maximize the effectiveness of Indonesian representatives abroad. This study aims to contribute to the development of more equitable and efficient regulations for the safeguarding of migrant workers.
KESENIAN REOG SEBAGAI SUMBER IDE PENGEMBANGAN DESAIN MOTIF BATIK PONOROGO Mulyanto, Mulyanto; Hartono, Lili
Dinamika Kerajinan dan Batik: Majalah Ilmiah Vol. 35 No. 1 (2018): Dinamika Kerajinan dan Batik : Majalah Ilmiah
Publisher : Balai Besar Standardisasi dan Pelayanan Jasa Industri Kerajinan dan Batik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22322/dkb.v35i1.3770

Abstract

Reog merupakan kesenian khas wilayah Ponorogo. Untuk meningkatkan usaha kerajinan batik di Kabupaten Ponorogo, Provinsi Jawa Timur maka diperlukan pengembangan desain motif batik yang mengambil unsur-unsur kesenian reog. Tujuan riset ini adalah peningkatan keragaman dan kualitas desain motif batik bercorak ikon reog Ponorogo yang mudah dikerjakan oleh pengrajin. Kegiatan riset dilakukan di usaha kerajinan batik Lesoeng Ponorogo. Metode yang digunakan untuk mencapai tujuan tersebut meliputi metode kaji tindak partisipatif dan pengembangan kreativitas karyawan, yaitu objek reog dikaji untuk dibuat motif dengan melibatkan pengrajin secara aktif dan mengembangkan kreativitas pengrajin. Sasaran kegiatan yaitu pengusaha batik, pendesain motif batik, pembatik, dan tukang pewarna batik. Hasil riset ini sebanyak empat desain motif batik, yaitu motif bulu merak, motif kendang-ketipung-kuda kepang, motif cemeti-kendang, dan motif reog. Keempat motif yang dikembangkan tersebut mengambil dari tujuh unsur kesenian reog, yaitu bulu merak, dadung, kendang-ketipung, kenong, cemeti, kuda kepang, dan dadap merak. Aplikasi pengembangan motif pada proses batik tulis yaitu motif dibuat di atas kertas kemudian dipindahkan di kain untuk kemudian dibatik dan diwarna. Sedangkan untuk pengembangan motif pada proses tekstil motif batik, motif dibuat di kertas kemudian dipindah di atas screen untuk kemudian dicetakkan pada kain dan diberi warna. Proses pewarnaan dilakukan dengan warna tunggal dan perpaduan beberapa warna.
Gajah Purba Sebagai Ide Pengembangan Motif Batik Sragen Hartono, Lili; Mulyanto, Mulyanto
Dinamika Kerajinan dan Batik: Majalah Ilmiah Vol. 37 No. 1 (2020): Dinamika Kerajinan dan Batik : Majalah Ilmiah
Publisher : Balai Besar Standardisasi dan Pelayanan Jasa Industri Kerajinan dan Batik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22322/dkb.v37i1.5655

Abstract

ABSTRACTSragen Regency is the biggest batik producer in the Solo Raya region. Batik is one of Sragen's superior products, but the existing batik motifs do not yet reflect regional identity. For this reason, it is necessary to develop batik motifs that take the icon of the Sragen region, namely the ancient Sangiran site, specifically the shape of the elephant pubes and bones. The purpose of this study is to make batik motifs that have visual characteristics, so that they can become Sragen regional icons. This research was carried out in the Jalidin batik handicraft business, using the participatory action review method and the creativity development of the craftsmen. The objects of elephants and ancient bones studied were used as a source of ideas in developing batik motif designs by developing the creativity of craftsmen. The results of the study there are two batik motif designs that have the uniqueness and characteristics of the Sragen region, namely the rojo elephant motif and the balung elephant motif. Both of these motifs are the result of exploration and development of the shape of an ancient elephant's head, an ancient elephant consisting of bones, and stylized bone shapes. The design motif includes a design motif for clothes and a fabric motif that can also be made for clothing. The application of motif design development is done by the process of written batik with synthetic dyes and natural dyes. Keywords: motif, batik, elephant, bones
GABLOK SEBAGAI IDE PENGEMBANGAN DESAIN MOTIF BATIK Murni, Endri Sintiana; Mulyanto, Mulyanto
Dinamika Kerajinan dan Batik: Majalah Ilmiah Vol. 39 No. 2 (2022): DINAMIKA KERAJINAN DAN BATIK : MAJALAH ILMIAH
Publisher : Balai Besar Standardisasi dan Pelayanan Jasa Industri Kerajinan dan Batik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22322/dkb.v39i2.7481

Abstract

Kerajinan batik yang berada di Sragen adalah salah satu industri batik terbesar di luar Yogyakarta dan Surakarta. Desain motif batik masih menggunakan petren-petren yang sudah ada dan mengkombinasikan pada motif. Sehingga perlu adanya penggalian potensi daerah sebagai usaha pengembangan motif pada batik Sragen dengan makanan tradisional yaitu gablok. Tujuan dari penelitian mengangkat konsep makanan tradisional gablok sebagai ide penciptaan desain motif batik, sehingga dihasilkan batik khas daerah. Penelitian ini dilaksanakan pada usaha batik Aluna. Metode yang digunakan dengan pendekatan kaji tindak partisipatif dan pengembangan kreativitas. Sumber ide penciptaan dari makanan tradisional Sragen yaitu gablok. Hasil penelitian terdapat desain motif ekplorasi dan pengembangan desain gablok. Desain dibuat dengan teknik manual, dilanjutkan dengan pembuatan pada komputer dengan aplikasi photosop. Desain dibuat sampai pada teknik pecah warna dan juga sanggitan. Desain gablok memberikan ciri dari potensi Kabupaten Sragen diharapkan dapat menjadi pengembangan ide dan pembelajaran bagi pengerajin dengan menciptakan desain motif yang menarik di wilayah setempat.
Co-Authors - Moordiningsih Abdullahi Sule, Sani Achmad Fanany Onnilita Gaffar Achmad Hilal Madjdi Adam Wahida Adian Husaini Adnas, Diny Anggriani Afifi, Zaenal Aga Dwi Sintha Agus Rianto Agus Tri Basuki Agustinus Suryantoro Albertus Maqnus Soesilo Albertus Sentot Sudarwanto, Albertus Sentot Alif Catur Murti Alviana Dwi Lestari Amanukarti Amanukarti Ananda, Roni Andi Kurniawan Andri Prasetyo Angga Wahyudi Anita Dwi Putranti Anti Mayastuti Aprilia Whetyningtyas Arfi S Ari Firmansah Arief Darmawan Arsyadi, Sulastri Az Zahrah, Fatimah Bambang Santoso Bhimo Rizky Samudro, Bhimo Rizky Bintariningtyas, Selfia Budi Susetyo Pikir Budi Utomo Burhanudin Burhanudin Cahyaningrum, Adhilia Mega Christiani, Yuri Dadang Hikmah Purnama, Dadang Hikmah Damayanti, Putri Amelia Dellavani, Charitra Yulia Dien Wardihastri Dennyca Hendriyanto Nugroho Dewanti, Tjandra Agustina Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi, Intan Candra Diana Arfiati Dowes Ardinugroho Edi Kurniadi Efendi, Asmira Eko Indrawan Eko Yuliarsha Sidhi Endang Siti Rahayu Endang Sri Handayani Endri Sintiana Murni Esterica Yunianti, Esterica Evi Gravitiani, Evi Evizal Abdul Kadir Faedhatu, Rahma Fahmi, Muhammad Nuril Febra Robiyanto Fika Diaurrochmah Fiyanto, Arif Gayatri, Alifia Gunita Putri, Vinsensia Hadiantoro, Refanda Wahyu Handayani, Retno Tri Hari Purwadi, Hari Hariyani, Endang Sri Hartono, Lili Hartono, Lili Hartono, Vania Cahya Haryani, Setyani Sri Hasan Maksum Hermawan, Sapto Herna Hastuti, Herna Hastuti Hidayat, Muhtar I MADE SUDARMA Ika Susilowati Ile Arbertus Ima Arum L Indira, Fransisca Rahcmawati Isfarudi Isnaini, Nisrina Iwan Suroso Izza Ashsifa Jamin, Mohamad Jati, Hery Sulistio Jhon Lim Johadi, Johadi Joko Purwanto Joko Sutrisno Junaidi Junaidi Junaidi Junaidi Juwita, , Aulia Hapsari Juwita, Aulia Hapsari Khair, Taufiqulhidayat Komang Tri Setia Jaya Komariyati Komariyati Krisnanda Krisnanda Kumala, Sepviana Nur Lestari, Amalia Lili Hartono Loka, Widi Ayom Lukman Hakim Luthfiyah Trini Hastuti Luthfiyah, Zeny M Octora Ma’rifah, Ma’rifah Maharani, Patricia Dita Malani, Rheo Manoppo, Manoppo Marsono Marsono Marvel, Alberta Adeline Ma’rifah, Ma’rifah Miftahul Huda Miftahul Huda Mohammad Jamin Mohammad Mahmudi Mohammad Masykuri Moordiningsih Moordiningsih Muhadisin, Muhadisin Muhammad Bagus Sistriatmaja Muhammad Firdaus Muhammad Imanuddin Muhammad Taufiq Sumadi Mujahidah, Anny Izzatul Mundilarno Mundilarno, Mundilarno Muslimah, Fadhilah Wardatul Nadia Sigi Prameswari Nanik Prihartanti Nasirin, Irsam Nawangsari, Lenny C. Nina Lisanty Nita Andriyani Budiman Nugroho, Aditya Candra Nugroho, Ariyanto Adhi Nugroho, Budi Eko Nugroho, Hery Sulistio Jati Nurcahyanti, Desy Octavatiya, Audrey Jennifer Pamukas, Hendri Pradikasari, Indah Pranoto Pranoto Prayoga, Reksa Nanda Purnama, Muhammad Yusuf Indra Purwanto AP Purwanto, Wawan Putro*, Tetuko Rawidyo PUTRO, TETUKO RAWIDYO R Rejokirono Rahayu Subekti Randi Randi Randi, Randi Ranu, Arif Reksa Nanda Prayoga Riany Aulia Shabila Ridhah Taqwa Ridhah Taqwa, Ridhah Rinanda, Nurzidta Okta Romi Ermawan, Romi Sabtohadi, Joko Saefuddin, Didin Saniya, Tsaqifa Untsa Sarjiyanto, Sarjiyanto Sarwanto Sarwanto Seno Wibowo Gumbira, Seno Wibowo Septanti, Anissya Lutfi Septiana Dewi, Eka Siti Aisyah Tri Rahayu, Siti Aisyah Tri Slamet Subiyantoro Slamet Supriyadi Soesilo, Albertus Maqnus Solikhah Solikhah Solikhah, Hanik Rahmawati Sri Sudaryanti, Sri Sri Wahyuni Suhada Suhada, Suhada Sulistiyaningsih, Nur Sumantyo, Riwi Supbrowati, Gayatri Dyah Suprapty, Bedi Supriatna Supriatna Surayah K Susanti, Diah Ayu Tetrawindu H Tiar Anwar Bachtiar, Tiar Anwar Tony Wibowo, Tony Tri Rahayu, Siti Aisyah Umi Budi Rahayu Umi Zakiyah, Umi Wahyudiono, Teguh Wibowo, Budi Kusumo Palgunadi Wibowo, Raden Arief Widagdo, Pratama Bayu Widi Artini Widiastuti, Endang Widjiati Widjiati, Widjiati Yantiningsih, erna Yasin Surya Wijaya Yosi Argenta, Aulia Yudi Her Oktaviono, Yudi Her Yugo Asmoro Yulasteriyani, Yulasteriyani Yunastiti Purwaningsih, Yunastiti