Claim Missing Document
Check
Articles

Found 3 Documents
Search

Effectiveness of Allowance of Auditor Travel Cost mahfudin, mahfudin; Febrianto, Andrie Mulya
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 1 (2020): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2020.vol2.iss1.art63

Abstract

This study is lifted from the specific characteristics of official travel for the auditor compared to other official travel, so there is a need to determine the specificity of input cost standards. The purpose of this study is to look at the effectiveness of the policy of official travel costs especially allowance for auditors on the quality of performance and finance. The study was conducted with a qualitative approach. Respondents in this study were auditors from 4 inspectorate general units and 10 work units which were audited by the auditors (auditees). The results of this study indicate that the policy of official travel costs is still quite effective in supporting the implementation of supervision/ inspection. Supervision/inspection of auditors is also recognized to improve the quality of performance and financial auditees. It should be noted that the provision of an examination allowance in the same office location contrasts with the provision of performance allowances for auditors, although the allowance is one of the motivations for auditors to conduct audits at the head office.
Penerapan Model Pembelajaran Berbasis Masalah Berbantuan Audio Visual dan Motivasi Belajar Terhadap IPA di Sekolah Dasar Mahfudin, Mahfudin; Cahyani, Isah; Adji, Sandra Sukmaning
DIDAKTIKA TAUHIDI: Jurnal Pendidikan Guru Sekolah Dasar Vol. 8 No. 1 (2021): Didaktika Tauhidi : Jurnal Pendidikan Guru Sekolah Dasar
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/dt.v8i1.4009

Abstract

Tujuan penelitian ini untuk menganalisis penerapan strategi berbasis masalah berbantuan audio visual dan motivasi belajar terhadap IPA di Sekolah Dasar pada Gugus Panca Widya Kecamatan Kroya Kabupaten Indramayu. Populasi penelitian adalah seluruh siswa kelas V di dua sekolah dasar yaitu SDN 4 Temiyang dan SDN 1 Temiyang tahun pelajaran 2019-2020. Pengambilan sampel menggunakan teknik random sampling dengan jumlah sampel sebanyak 44 orang. Pengumpulan data menggunakan angket dan tes. Analisis data menggunakan analisis statistik dengan teknik uji t, anova dua jalur serta uji tukey. Berdasarkan hasil perhitungan didapatkan hasil penelitian sebagai berikut: (1) Terdapat perbedaan hasil belajar IPA SD antara siswa yang belajar menggunakan strategi pembelajaran berbasis masalah berbantuan audio visual dan siswa yang belajar dengan strategi pembelajaran LKS. Hal ini didasarkan dari uji statistik anova dua jalur yang menyatakan bahwa Fhitung untuk kategori strategi PBL berbantuan audio visual adalah 67,368 > dari Ftabel yaitu 2,84. (2) Bagi siswa dengan motivasi belajar kuat memiliki hasil belajar IPA SD yang lebih tinggi bila diajar dengan menggunakan strategi pembelajaran berbasis masalah berbantuan audio visual dibandingkan dengan menggunakan strategi LKS. Hal ini didasarkan dari hasil uji tukey yaitu 12,841 > 2,610. (3) Terdapat pengaruh interaksi antara penggunaan strategi pembelajaran berbasis masalah berbantuan audio visual dan motivasi belajar siswa terhadap hasil belajar IPA SD pada materi siklus air. Hal ini didasarkan dari uji statistik anova dua jalur yang menyatakan bahwa nilai 127, 368 > 2, 610. Simpulan penelitian menyatakan bahwa terdapat pengaruh penggunaan model pembelajaran berbasis masalah berbantuan audio visual dan motivasi belajar terhadap hasil belajar IPA SD kelas V di Gugus Panca Widya Kecamatan Kroya Kabupaten Indramayu.
Family and Creative Economy in Sunan Gunung Djati Religious Tourism Area, Cirebon, Indonesia Muamar, Afif; Rijal, Syamsul; Faozi, Moh. Mabruri; Mahfudin, Mahfudin; Tohayudin, Tohayudin
El-Usrah: Jurnal Hukum Keluarga Vol 7, No 1 (2024): EL-USRAH: Jurnal Hukum Keluarga
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ujhk.v7i1.21987

Abstract

This study aims to determine efforts to create a harmonious family, to identify activities, and to determine the factors that influence the income level of creative economy actors. This study employed a qualitative approach to examine the role of families in the creative economy and minimize business weaknesses and factors that influence the income of around 350 service and business sectors. This study found that first, efforts to create a harmonious life for creative economy actors, namely creating household conditions that are communicative and warm, as well as instilling an attitude of acceptance and instilling a sense of trust in married couples. Second, tourism is a labor-intensive sector that includes services and the business world. Third, the main factors that influence the level of creative economy income are internal and external factors. This research provides new insights into a comprehensive review of the family and creative economy of religious tourism at the Sunan Gunung Djati Cemetery, Cirebon.