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PENGARUH KARAKTERISTIK, KOMPLEKSITAS PEMERINTAHAN DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN WAJIB LKPD Maulana, Candra; Handayani, Bestari Dwi
Accounting Analysis Journal Vol 4 No 4 (2015): November 2015
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v4i4.9107

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik, kompleksitas dan temuan audit terhadap tingkat pengungkapan Laporan Keuangan Pemerintah Daerah. Populasi dalam penelitian ini adalah pemerintah kabupaten/kota di Pulau Jawa tahun anggaran 2013 sebanyak 123 kabupaten/kota. Metode yang digunakan adalah purposive sampling. Jumlah sampel yang digunakan yaitu 78 laporan keuangan Kabupaten dan Kota. Teknik analisis yang digunakan adalah analisis regresi linier berganda dengan alat bantu SPSS 21. Hasil penelitian menunjukkan bahwa secara parsial variabel ukuran pemerintah daerah dan ukuran legislatif berpengaruh positif terhadap tingkat pengungkapan dan variabel intergovernmental revenue berpengaruh negatif terhadap tingkat pengungkapan, sedangkan variabel kemandirian daerah, jumlah SKPD dan temuan audit tidak berpengaruh terhadap tingkat pengungkapan. Variabel temuan audit sebaiknya tidak hanya diproksikan dengan jumlah temuan saja, karena hal ini dinilai tidak material. Penggunaan proksi nilai temuan dan kategori temuan akan lebih tepat dalam menentukan tingkat materialitas suatu temuan.This study aims to determine the effect of the characteristics, complexity and audit findings on the level of disclosure of Local Government Finance Report. The population in this study is the district / city governments in Java fiscal year 2013 as many as 123 districts / cities. The method used is purposive sampling. The number of samples used are 78 districts and the Citys financial statements. The analysis technique used is multiple linear regression analysis with SPSS 21. The results showed that in partial size and the size of the local government legislative positive effect on the level of disclosure and variable intergovernmental revenue negatively affect the level of disclosure, while the independent variable regions, the number of SKPD and the audit findings do not affect the level of disclosure. Variable audit findings should not only proxied by the number of findings, because it is considered not material. The use of proxy values the findings and the findings would be more appropriate categories in determining the level of materiality of a finding. 
EVALUASI PROGRAM LAYANAN INFORMASI DENGAN MODEL CIPP DI SMP NEGERI 14 PONTIANAK Maulana, Candra; Astuti, Indri; Wicaksono, Luhur
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 8, No 9 (2019): September 2019
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.39 KB)

Abstract

AbstractThis study discusses the evaluation of information service programs with the CIPP Model at 14 State Junior High School Pontianak in 2018/2019. The problem in this research is How to Evaluation Services Program with the CIPP Model. The purpose of this study is to obtain information and clarity about program evaluation in information services through the CIPP model. The method used is descriptive method, the type of research used is survey research. The subjects of this study were 1 person counseling teacher and 4 students to getinformation about the program. This research uses a qualitative approach. The technique used is indirect communication techniques and direact communication, while the data collection tools are interviws and documentation. the result of this study indicate that the evaluation of inormaion sevice program using the CIPP model at 14 State Junior High School Pontianak it is very suitable. from the contect, input, process and product in the BK program. In general it can be concluded that the evaluation of information service program uses the CIPP model at 14 State Junior High School Pontianak overall it was found that the program was well implrmrnted. Keywords: Description, Evaluation  of  information services program, CIPP.
Methods of Qur'an Research and Quran Tafseer Research its implications for contemporary Islamic thought: (Metodologi Tafsir Al-Qur'an) Nirwana AN, Andri; Arfan, Fahmi; Dolles Marshal, Fahmi; Maulana, Candra; Fadli, Nazar
Bulletin of Islamic Research Vol. 2 No. 1 (2024)
Publisher : Educational Foundation for Qur'anic Exegesis and Hadith Studies (Yayasan Pendidikan Tafsir Hadis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69526/bir.v2i1.34

Abstract

This research article explores the methodologies utilized in Qur'anic research and the science of Tafseer (exegesis). The study aims to provide a comprehensive overview of the various approaches and methods applied in the interpretation and analysis of the Qur'an. By examining both classical and contemporary Tafseer, the article seeks to highlight the evolution of interpretive techniques and their relevance in modern scholarly discourse. The findings underscore the importance of methodological rigor in Qur'anic studies and its implications for contemporary Islamic thought.
Sosialisasi Perencanaan Dan Pengelolaan Organisasi Siswa Di Pondok Pesantren Al Ihsan Baron Bogor Ariwibowo, Surya; Abdu Arsu, Kuntum; Susanti, Diah; Dayanti, Sinda; Maulana, Candra; Ardiansyah Aan, Roni; Ruknan
PRAXIS: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): PRAXIS Desember
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/ybqzc677

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) dilaksanakan sebagai wujud implementasi Tri Dharma Perguruan Tinggi, khususnya dalam aspek pengabdian kepada masyarakat. Kegiatan ini bertujuan untuk meningkatkan pemahaman, keterampilan, dan karakter kepemimpinan Islami santri dalam mengelola organisasi pesantren secara efektif dan profesional. Permasalahan yang dihadapi oleh santri meliputi kurangnya pemahaman mengenai struktur dan fungsi organisasi, lemahnya koordinasi antaranggota, serta belum optimalnya penerapan nilai-nilai manajemen Islami dalam aktivitas organisasi. Metode yang digunakan adalah kombinasi antara ekspositori dan inquiry, yang melibatkan kegiatan sosialisasi, pelatihan, simulasi, dan diskusi interaktif. Kegiatan dilaksanakan selama tiga hari, yaitu pada tanggal 25–27 Oktober 2025 di Pondok Pesantren Al Ihsan Baron Bogor, dengan melibatkan 17 peserta santri ikhwan. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman santri mengenai struktur organisasi, pembagian tugas, penyusunan program kerja, serta penerapan nilai-nilai kepemimpinan Islami seperti ikhlas, amanah, dan ukhuwah. Berdasarkan hasil survei evaluasi, diperoleh rata-rata skor 3.5–4.6 yang menunjukkan kategori Baik hingga Sangat Baik. Indikator tertinggi terdapat pada “Pemahaman Kepemimpinan Islami” dengan skor 4.59, disusul “Materi Mengandung Nilai Islam” dengan skor 4.53. Hasil ini mengindikasikan bahwa kegiatan PKM memberikan dampak positif terhadap peningkatan motivasi, kedisiplinan, dan kesiapan santri dalam berorganisasi. Kegiatan ini juga memperkuat sinergi antara Universitas Pamulang dan lembaga pesantren dalam pembinaan karakter dan pengembangan kepemimpinan generasi muda.
ANALISIS PENDAPATAN TERHADAP EKONOMI MASYARAKAT NELAYAN PESISIR PANTAI DI DESA SUNGAI DURI KABUPATEN BENGKAYANG Maulana, Candra; Mashudi, Mashudi; Asriati, Nuraini
Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Vol 14, No 12 (2025): DESEMBER 2025
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jppk.v14i12.98562

Abstract

This study aims to analyze the influence of income on the economic conditions of fishing communities on the coast of Sungai Duri I Village, Bengkayang Regency. Fishermen are a community group that relies on marine products as their primary source of livelihood. However, fluctuations in catches, weather, and access to production facilities often affect the stability of their income. The method used in this study is a qualitative approach with data collection techniques through field observations and in-depth interviews. Data were analyzed using surveys, interviews, and documentation to examine the relationship between income and economic indicators of fishing communities, such as consumption levels, education, and access to health services. The results show that fishermen's income has a significant influence on improving family economic conditions, although there are still structural obstacles that need to be addressed. It is hoped that the results of this study can be used as a consideration for local governments in designing more effective fishermen empowerment policies.
Analisa Elemen Arsitektur Cina pada Bangunan Lokal Winata, Henry; Maulana, Candra; Rusydi, Muhammad; Kusuma, Tiyas; Basri, Dian Monica Erveline
Local Engineering Vol. 4 No. 1 (2026): June
Publisher : CV. Gio Architect

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59810/lejlace.v4i1.222

Abstract

Indonesia is a country with various ethnicity and culture. One with the most population compared to another foreign ethnic is Chinese. This results in the existence of so many buildings influenced by Chinese architecture, such as: houses, temples, schools and others. It’s quite intriguing how school design is using Chinese architecture, considering that it is a public facility which has fixed facilities, and strictly monitored by government’s regulation. This is the main reason of choosing Tzu Chi school as a case study in this research. The goal of doing this research is to know which Chinese architecture character is used in the building design. The research variables are: roof, door, window, column and stairs. The research method is qualitative-descriptive, by comparing the variables of the case study with the reference, and then describing the observation in narrative manner. Based on the research, it is concluded that Tzu Chi school is implementing Chinese architecture in its design.