Claim Missing Document
Check
Articles

Pengaruh PAD, DAU, DBH dan DAK terhadap Belanja Daerah pada Kabupaten/Kota di Provinsi Jawa Tengah 2018-2023 Arisrianto, Sugeng; Santosa, Agus Budi
Riwayat: Educational Journal of History and Humanities Vol 8, No 3 (2025): July
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i3.48697

Abstract

This study aims to analyze the influence of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Revenue Sharing Fund (DBH), and Special Allocation Fund (DAK) on Local Expenditure in 35 districts/cities in Central Java Province for the period 20182023. The background of the study is based on the low fiscal autonomy ratio of the province, which averages only 40.98%, indicating a high dependence on central government transfers. The data used are panel time series data obtained from the official website of the Directorate General of Fiscal Balance and other secondary sources. The analysis was conducted quantitatively using descriptive statistics, classical assumption tests (normality, multicollinearity, heteroskedasticity, autocorrelation), and multiple linear regression using SPSS version 30 to test the influence of each independent variable on regional expenditure. The results of the study indicate that all independent variables, namely PAD, DAU, DBH, and DAK, have a positive and significant effect on Regional Expenditure, with a coefficient of determination (R) of 0.979, meaning that 97.8% of the variation in regional expenditure can be explained by these four variables. PAD and DAU make the dominant contributions, while DBH and DAK, although having a smaller impact, remain statistically significant. The research conclusion emphasizes the importance of optimizing PAD as a source of regional revenue and the effectiveness of the distribution and utilization of central government transfer funds. These findings have implications for local governments to enhance fiscal autonomy through innovative PAD management, while strategically utilizing fiscal transfers to strengthen spending capacity and public services.
The Effectiveness of Local Wisdom-Oriented Teaching Materials to Improve the Creative Thinking Ability of Elementary School Students Santosa, Agus Budi; Febrianto, Rohmat; Fie Dzikry, Lataniya; Ika Puspita, Ari Metalin; Adelina, Femita
Scaffolding: Jurnal Pendidikan Islam dan Multikulturalisme Vol. 7 No. 3 (2025): Pendidikan Islam dan Multikulturalisme
Publisher : Institut Agama Islam Sunan Giri (INSURI) Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/scaffolding.v7i3.7899

Abstract

The problem faced in learning in elementary school is that the teaching materials used by teachers are still limited to package books and monotonous worksheets, so that students get bored quickly and lack understanding of the context of the material. This condition has an impact on students' low creative thinking skills, especially in generating new ideas and solving problems. This study aims to analyze the effectiveness of local wisdom-oriented teaching materials in improving the creative thinking skills of elementary school students. The research method used is quantitative with a one group pretest-posttest design. The subjects of the study were 47 students in grade V of SDN 2 Karangan Trenggalek Regency who were selected through purposive sampling. The research instrument was in the form of a questionnaire on creative thinking skills consisting of 22 statements. Data analysis was carried out using a paired sample t-test with the help of SPSS. The results of the study showed a significant increase in students' creative thinking skills after the use of teaching materials based on local wisdom. In the pretest stage, 32% of students were in the high category, 68% in the medium category, and 0% in the low category. After treatment, the posttest results showed that 76% of students were in the high category, 24% in the medium category, and 0% in the low category. The hypothesis test yields a sig value. (2-tailed) 0.000 < 0.05, which means there is a significant difference between the pretest and posttest results. Thus, it can be concluded that teaching materials oriented to local wisdom are effective in improving the creative thinking skills of elementary school students.
PREDICTIVE VOLATILITY MODELS ON JKSE AND FIVE STOCK INDEX FROM DEVELOPED COUNTRIES Nawatmi, Sri; Santosa, Agus Budi; Maskur, Ali; Sudiyatno, Bambang
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.7347

Abstract

The global economy in 2021-2022 tends to slow down due to the Covid-19 pandemic, followed by the Russian invasion of Ukraine, which further weakens global economic conditions. This study aims to determine alternative predictive models for the JKSE and five developed country stock price indices (Singapore's FTSE, China's SSEC, Japan's Nikkei225, England's FTSE, and America's DowJones) during a time of slowing world economy (January 2021 – September 2022). The results of the study show that the JKSE shows lower volatility than the other five developed countries with a stock price index that tends to increase. The stock price indices for the five developed countries have high volatility and tend to decrease for China and Japan, while the stock price indices for Singapore, England and America tend to increase. An alternative predictive volatility model for JKSE stock returns is GARCH (1.1), Singapore's FTSE is ARCH (1), China's SSEC is ARCH (1), Japan's Nikkei 225 is GARCH (1.2) while the UK's FTSE100 and America's DowJones are EGARCH (1,1). These results indicate that FTSE and DowJones stock returns have a leverage effect where good news causes less volatility than bad news. When there is volatility in stock returns, especially FTSE100 and DowJones, business risk increases. This can cause stock investors to move their funds to countries with low investment risk
THE ROLE OF GOLD AS SAVE HAVEN OR DIVERSIFIER INVESMENT IN INDONESIA Nawatmi, Sri; Santosa, Agus Budi; Nusantara, Agung
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.13955

Abstract

This research is based on the phenomenon of increasing gold transactions in the early 2020 pandemic as an alternative investment. This study aims to answer whether gold acts more as an alternative investment tool or as a diversifier, or is it still relevant as a hedging tool or a safe haven. This study will explore a number of main variables, namely: gold prices, investment interest rates, liquid stock prices, exchange rates and consumer price levels. The data analysis is time-series data with a time span of January 2018 to October 2020. The analytical method used is pairwise correlation and cross-correlation. The results showed, through pairwise correlation analysis, it can be concluded that the gold price variable is more worthy of being called a good store of value or safe haven than its role as an alternative investment or diversification. On the other hand, based on a cross-correlation analysis involving time-lag, the gold price expectation variable for next year has a strong complementarity with the expected investment interest rate variable as well as the expected exchange rate variable. Meanwhile, the relationship between the expected gold price variable and the expected liquid stock price variable, which is often used as an investment tool indicator, has a very strong substitution or diversification relationship.
Transparansi dan Partisipasi Masyarakat dalam Mengawal Dana Desa Menuju Masyarakat Desa Sejahtera MARYONO, Maryono; BAGANA, Batara Daniel; SANTOSA, Agus Budi
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2023): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i3.874

Abstract

Pengabdian masyarakat ini mengambil judul bantuan pengelolaan dana desa di desa Jimbung kecamatan Kali Kotes kabupaten Klaten. Mengingat kita masih berada dalam masa pandemi Covid 19, maka pelaksanaan pengabdian masyarakat ini dilakukan secara online melalui komunikasi telepon. Pada tahun 2021 di Indonesia masih diberlakukan Pembatasan Kegiatan Masyarakat sehingga pengabdian masyarakat ini dilaksakan secara daring (tidak tatap muka) melalui sarana telpon atau panggilan video. Tim Pengabdian meminta salinan dokumen yang berhubungan dengan pengelolaan dana desa yang meliputi antara lain: 1) Dokumen rapat pengelolaan dana desa, 2) Dokumen anggaran belanja dana desa, 3) Dokumen kegiatan, 4) Dokumen pendukung bukti pengeluaran dana desa. Tujuan pendampingan dalam pengelolaan dana desa dimaksudkan agar dana desa benar-benar dapat dikelola secara efektif dalam rangka meningkatkan kesejahteraan masyarakat Desa Jimbung Kecamatan Kali Kotes Kabupaten Klaten. Kesimpulan yang didapat dalam kegiatan ini adalah dana desa di desa Jimbung dikelola dengan baik dengan melibatkan seluruh pemangku kepentingan dan terbuka sehingga tujuan masyarakat desa sejahtera dapat tercapai.
Pengaruh Komunikasi Persuasif dan Hasil Belajar Mata Kuliah Kewirausahaan terhadap Keputusan Pembelian Puspitaningsih, Flora; Ningsih, Erni Wulan; Santosa, Agus Budi; Febrianto, Rohmat
Education Journal : Journal Educational Research and Development Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/ej.v8i2.1840

Abstract

This research aims to obtain information regarding the influence of persuasive communication and the final results of studying entrepreneurship courses on purchasing decisions made simultaneously and partially. This research method is non-experimental quantitative. The population used was STKIP PGRI Trenggalek students. The sample was determined using a probability sampling technique with simple random sampling with a total of 88 students. Data collection for this research used a questionnaire. The data analysis used is simple linear regression, multiple linear regression, t test and F test. The results of this study show that there is a positive influence of persuasive communication (X1) on purchasing decisions (Y) as evidenced by tcount (6.397) > ttable (1.987) with significance 0.000 < 0.050, which means there is an influence between persuasive communication on purchasing decisions. There is a negative influence on the results of studying entrepreneurship courses (X2) on purchasing decisions (Y) as evidenced by the value of tcount (-1.316) < ttable (1.991) with a significance of 0.192 > 0.050, which means there is no influence between learning outcomes of entrepreneurship courses on purchasing decisions. The results of the F test (simultaneous) in this study show the value of Fcount (21.541) > Ftable (3.10) and a significance level of 0.000
A Study on the Influence of Communication, Environment, Work, and Discipline Work on Employee Performance Carlinda, Evelyn; Santosa, Agus Budi
Golden Ratio of Human Resource Management Vol. 6 No. 1 (2026): August - February
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grhrm.v6i1.1604

Abstract

This study aims to examine the influence of communication, work environment, and work discipline on team member performance at PT Zhi Sheng Indonesia in Semarang. The total population consisted of 100 employees, all of whom were included as respondents through saturated sampling. A survey method was employed, and multiple linear regression analysis was used to test the proposed hypotheses. Data were collected via questionnaires distributed to all employees. The results indicate that communication has a positive and significant effect on team member performance (β = 0.525; p = 0.000), followed by work discipline (β = 0.289; p = 0.000) and work environment (β = 0.166; p = 0.027). Simultaneously, these three variables significantly influence team member performance (F = 51.699; p = 0.000). The coefficient of determination (R² = 0.606) shows that 60.6% of the variance in employee performance is explained by communication, work environment, and work discipline. In comparison, the remaining 39.4% is influenced by other factors not examined in this study. These findings suggest that improving organizational communication, creating a supportive work environment, and strengthening work discipline can substantially enhance employee performance.
Pengembangan Web Berbasis Google Site Materi Kearifan Lokal untuk Meningkatkan Literasi Budaya Siswa Kelas IV Febriani, Anika; Santosa, Agus Budi; Dzikry, Lataniya Fie
TANGGAP : Jurnal Riset dan Inovasi Pendidikan Dasar Vol. 6 No. 1 (2025): TANGGAP : Jurnal Riset dan Inovasi Pendidikan Dasar
Publisher : STKIP PGRI Trenggalek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55933/tjripd.v6i1.983

Abstract

Literasi budaya adalah kemampuan yang dimiliki oleh seseorang dalam memahami dan mengimplementasikan nilai tradisi yang ada didaerahnya dengan baik. Perkembangan teknologi yang sangat pesat ini membawa arus budaya luar masuk kedalam Indonesia tanpa adanya penyaringan yang baik. Pengenalan literasi budaya dapat ditanamkan sejak sedini mungkin pada siswa sekolah dasar utamanya pada saat kegiatan pembelajaran. Berdasarkan hasil observasi rendahnya Kemampuan literasi budaya disebabkan pemilihan media pembelajaran yang kurang tepat karena keterbatasan dana dalam pembuatan media pembelajaran. Dari permasalahan tersebut peneliti tertarik untuk memanfaatkan dampak positif dari perkembangan teknologi dengan mengembangkan media web berbasis google site materi kearifan lokal untuk meningkatkan literasi budaya siswa kelas IV. Jenis penelitian yang digunakan yaitu RnD dengan model penelitian ADDIE (Analyze, Design, Development, Implementation, dan Evaluation). Teknik pengumpulan data menggunakan metode wawancara, observasi, tes dan angket (ahli media, ahli bahasa, ahli materi, ahli praktisi, respon siswa dan respon guru). Hasil penelitian menunjukkan rata rata nilai angket ahli validasi media, materi dan bahasa sebesar 88,28% “Sangat Valid”, nilai angket praktisi sebesar 93,75% “Sangat Valid”, nilai angket respon siswa sebesar 86,5% “Sangat Menarik”, nilai angket respon guru sebesar 91,34% “Sangat Menarik”, dan nilai N-Gainz sebesar 68,12 “Efektif”. Berdasarkan hasil tersebut dapat disimpulkan bahwa pengembangan web berbasis google site materi kearifan lokal mampu meningkatkan kemampuan  literasi budaya budaya siswa kelas IV.
Pengembangan Media Flipbook QR Barcode untuk Meningkatkan Literasi Baca−Tulis Siswa Kelas II Sekolah Dasar Zahrani, Alyana Fayza; Santosa, Agus Budi; Pratiwi, Diyanti Jati
TANGGAP : Jurnal Riset dan Inovasi Pendidikan Dasar Vol. 6 No. 2 (2026): TANGGAP : Jurnal Riset dan Inovasi Pendidikan Dasar
Publisher : STKIP PGRI Trenggalek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55933/tjripd.v6i2.938

Abstract

Penelitian ini dilatarbelakangi oleh rendahnya kemampuan literasi baca-tulis siswa kelas II sekolah dasar. Tujuan dari penelitian ini adalah untuk mengetahui kondisi literasi baca-tulis siswa, mendeskripsikan desain serta kevalidan media pembelajaran Flipbook QR Barcode, implementasi media tersebut, dan efektivitasnya dalam meningkatkan literasi baca-tulis. Penelitian ini menggunakan metode research and development dengan model ADDIE. Teknik pengumpulan data meliputi wawancara, validasi media, validasi bahasa, validasi materi, validasi praktisi, angket respons guru dan siswa, serta instrumen pretest dan posttest. Sampel penelitian diambil menggunakan teknik purposive sampling dari tiga sekolah: SDN 1 Ngares (14 siswa), SDN 1 Surodakan (29 siswa), dan SDN 2 Ngantru (53 siswa). Hasil penelitian menunjukkan bahwa media Flipbook QR Barcode valid dan layak digunakan. Berdasarkan uji beda, diperoleh nilai signifikansi (2-tailed) sebesar 0,00 yang menunjukkan adanya perbedaan signifikan antara hasil pretest dan posttest. Rata-rata nilai N-Gain sebesar 53,58 menunjukkan bahwa media tersebut efektif dalam meningkatkan literasi baca-tulis siswa. Kesimpulannya, media Flipbook QR Barcode efektif digunakan sebagai media pembelajaran untuk meningkatkan literasi baca-tulis siswa kelas II sekolah dasar.