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ANALYSIS OF FINANCIAL PERFORMANCE OF THE REGIONAL GOVERNMENT OF PARIGI MOUTONG DISTRICT Wahyu, Wahyu; Afriza, Afriza; Muslimin, Muslimin; Husnah, Husnah
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 4 No 3 (2022): December : Tadulako International Journal of Applied Management
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.449 KB) | DOI: 10.59769/tajam.v4i3.40

Abstract

This research aims to analyze the financial performance of the local government of Parigi Moutong District in the period 2016-2021 by using the ratio analysis method of PAD growth, decentralization, independence, PAD effectiveness, expenditure growth, expenditure compatibility consisting of operational and capital expenditures, and expenditure efficiency by using a quantitative descriptive approach. The results of the research show that (1) The PAD growth analysis has a positive category with an average percentage value of 11.73%, and (2) The ratio analysis of the degree of decentralization has a very low category with a percentage value of 9.07%, (3) Ratio analysis of regional financial independence has an instructive category with a percentage value of 13.14%, (4) PAD effectiveness ratio analysis has a very effective category with a percentage value of 105.40%, (5) Growth Analysis expenditure has a positive category with a percentage value of 4.76%, (6) The analysis of the compatibility ratio consisting of operational and capital expenditure has a balanced category with a percentage value of 64.13% and 16.20%. (7) The expenditure efficiency ratio analysis has an efficient category with a percentage value of 94.53. Keywords: PAD Growth, Degree of Decentralization, Independence, PAD Effectiveness, Expenditure Growth, Harmony, Expenditure Efficiency.
Efektivitas off the Job Training Dalam Meningkatkan Kompetensi Guru di Sekolah Azwanda, Yuri El Hanif; Attoillah, Muhammad Farhan; Yudistira, Srikandi; Afriza, Afriza; Kodarni, Kodarni
Education Achievement: Journal of Science and Research Volume 6 Issue 2 July 2025 | In Press
Publisher : Pusdikra-Publishing.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jsr.v6i2.2613

Abstract

Education in Indonesia faces challenges in producing human resources that are competitive in the era of globalization. This study aims to evaluate the effectiveness of off-the-job training in improving the competencies of teachers at SMA Negeri 8 Pekanbaru. The methodology used is a qualitative approach with a phenomenological case study, involving semi-structured interviews with three teachers who have participated in the training. Data were collected to understand participants' experiences, the contribution of the training to professional development, and the application of acquired skills. The results indicate that diverse training methods, such as games and simulations, are highly effective in enhancing pedagogical skills and understanding of the material. Participants reported increased student interest and engagement, as well as positive responses to the teaching methods applied. This research emphasizes the importance of continuous training to support teachers' professional development, which in turn will improve the quality of education in Indonesia.
Efektivitas Penggunaan LMS (Learning Management System) dalam Diklat Daring untuk Meningkatkan Pedagogik Guru Iriani, Umi; Hestivik, Chelsi; Fadila, Yosi; Sindo, Pablo; Afriza, Afriza
ALACRITY : Journal of Education Volume 5 Nomor 2 Juni 2025 | IN PRESS
Publisher : LPPPI Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/alacrity.v5i2.784

Abstract

This study investigates the effectiveness of Learning Management Systems (LMS) in enhancing the pedagogical skills of teachers through online training. In the context of increasing globalization and the need for quality education, the research aims to identify how LMS can bridge the gap in access to professional development, particularly for educators in remote areas. Utilizing a qualitative approach with phenomenological case studies, data were collected through semi-structured interviews and document analysis involving six teachers from UPT SMP Negeri 6 Siak Hulu. The findings reveal that LMS significantly facilitates structured learning by providing easy access to educational resources, tasks, and assessments. Teachers reported positive experiences, highlighting improved organization and interaction in their teaching practices. However, challenges such as unstable internet connectivity and the need for adaptation to new technology were also identified. The study underscores the importance of ongoing support and training for educators to maximize the benefits of LMS. These findings contribute to the broader discourse on integrating technology in education, emphasizing that effective implementation of LMS can enhance teaching quality and student outcomes. Overall, this research advocates for continued investment in technological resources and training to foster an effective learning environment in modern education.
The impact of Audit Opinions, Complexity of Operation and Financial Distress on the Timeliness of Financial Reporting in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Excange in 2020-2023 Satyaningrum, Dewanti Dwi; Afriza, Afriza; Kusumastuti, Ratih
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11721

Abstract

This study aims to determine the impact of audit opinions, the complexity of operations, and financial distress on the timeliness of financial reporting in consumer cyclicals sector companies listed on the Indonesia Stock Exchange from 2020 to 2023. The population of this study is the entire company on the consumer cyclicals sector which amounts to 151 companies. The samples in this study were selected using purposive sampling methods with criteria that have been set by the researchers, from the results of purposiveness samplings obtained samples of as many as 308 samples from 77 companies. This research uses secondary data in the form of an annual report or audited financial report that can be accessed through the Indonesian Stock Exchange website or the company website. The analysis method in this study uses logistic regression analysis processed using the SPSS version 25.0 for windows program. The results of this study show that audit opinions, the complexity of operations and the financial distress simultaneously influence the timeliness of financial reporting. Then the audit opinion variable affects the timeliness of financial reporting. Meanwhile, the operational complexity variable and the financial distress variable have no influence on the timelyness of financial reports.
Implementasi kurikulum Merdeka dalam meningkatkan self regulated learning siswa kelas viii di madrasah tsanawiyah Nurul Hidayah Sungai Salak Kecamatan Tempuling Hatni, Hatni; Syaifuddin, M.; Afriza, Afriza
Al-Aulia: Jurnal Pendidikan dan Ilmu-Ilmu Keislaman Vol. 11 No. 1 (2025): Al-Aulia: Jurnal Pendidikan dan Ilmu-Ilmu Keislaman
Publisher : Unit Pelaksana Teknis Penelitian dan Pengabdian pada Masyarakat (UPT-P4M) STAI Auliaurrasyidin Tembilahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46963/aulia.v11i1.2740

Abstract

This study aims to analyze the implementation of the Merdeka Curriculum in enhancing students’ Self-Regulated Learning (SRL) at MTs Nurul Hidayah Sungai Salak. The research employed a qualitative approach, with data collected through observation, in-depth interviews, and document analysis. The research subjects included the school principal, the vice principal of curriculum, and ten eighth-grade students. The findings indicate that the Merdeka Curriculum has been effectively implemented in promoting the development of students’ SRL abilities, such as goal setting, self-reflection, time management, and initiating help-seeking when facing difficulties. Students were also able to apply appropriate learning strategies and demonstrated intrinsic motivation as well as perseverance in addressing academic challenges. Furthermore, the school provides systematic support that strengthens students’ learning autonomy. Therefore, the Merdeka Curriculum contributes significantly to shaping students into independent learners in accordance with the goals of 21st-century education.
Efektivitas off the Job Training Dalam Meningkatkan Kompetensi Guru di Sekolah Azwanda, Yuri El Hanif; Attoillah, Muhammad Farhan; Yudistira, Srikandi; Afriza, Afriza; Kodarni, Kodarni
Education Achievement: Journal of Science and Research Volume 6 Issue 2 July 2025
Publisher : Pusdikra-Publishing.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jsr.v6i2.2613

Abstract

Education in Indonesia faces challenges in producing human resources that are competitive in the era of globalization. This study aims to evaluate the effectiveness of off-the-job training in improving the competencies of teachers at SMA Negeri 8 Pekanbaru. The methodology used is a qualitative approach with a phenomenological case study, involving semi-structured interviews with three teachers who have participated in the training. Data were collected to understand participants' experiences, the contribution of the training to professional development, and the application of acquired skills. The results indicate that diverse training methods, such as games and simulations, are highly effective in enhancing pedagogical skills and understanding of the material. Participants reported increased student interest and engagement, as well as positive responses to the teaching methods applied. This research emphasizes the importance of continuous training to support teachers' professional development, which in turn will improve the quality of education in Indonesia.
The Relationship Between Religiosity and Student Learning Achievement in Fiqh Subjects at State Islamic Junior High School 4, Kuantan Singingi Regency Makmuri, Muhammad; Murniati, Andi; Afriza, Afriza
Ahlussunnah: Journal of Islamic Education Vol. 4 No. 1 (2025): April
Publisher : STIT Ahlussunnah Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58485/jie.v4i1.328

Abstract

Education is a crucial aspect of human resource development, especially in today's digital age. Student success can be measured by their academic achievement. Through student learning achievement, teachers can help students improve their understanding of fiqh learning. This article discusses the relationship between religiosity and student learning achievement in fiqh subjects at MTs Negeri 4 Kuantan Singingi Regency. This study uses a quantitative approach with a correlation method. The population in this study was all 253 students of MTs Negeri 4 Kuantan Singingi, with a random sample of 155. The instruments used were questionnaires and tests to measure religiosity and documentation of fiqh subject scores. The data analysis technique used questionnaire instrument prerequisite tests: validity and reliability tests. Research prerequisite tests: normality, linearity, multicollinearity, and heteroscedasticity tests. Research hypothesis testing: simple linear regression tests. The results of the data analysis show: There is a significant positive relationship between religiosity and learning achievement in fiqh subjects. One of the keys to educational success in educational output is that students succeed in improving their learning achievement. Student learning achievement can improve through a long process and is influenced by various factors. This study has successfully demonstrated that student religiosity has a significant and strong positive relationship with improving student achievement. This means that student religiosity should be consistently cultivated so that it becomes firmly embedded within students, leading to continued improvement in student achievement. This can lead to student success in their education and all aspects of life.
STRATEGI KEPALA SEKOLAH DALAM MENINGKATKAN SUMBER DAYA MANUSIA YANG QUR'ANI DI SEKOLAH DASAR ISLAM TERPADU AT – TAUBAH BATAM Amyus, Randi Saputra; Hamami, Abdul Rasyid; Nurhasanah, Nurhasanah; Afriza, Afriza
Manajerial dan Bisnis Tanjungpinang Vol 8 No 1 (2025): Jurnal Manajerial dan Bisnis Tanjung Pinang vol 8 no 1 2025
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/manajerial.v8i1.2464

Abstract

Penelitian ini bertujuan untuk mendeskripsikan strategi kepala sekolah dalam meningkatkan sumber daya manusia (SDM) yang Qur’ani di Sekolah Dasar Islam Terpadu (SDIT) At–Taubah Batam, dengan mengacu pada strategi pengembangan SDM yang dicontohkan oleh Nabi Muhammad SAW. Strategi tersebut meliputi: (1) merencanakan dan menarik SDM yang berkualitas, (2) mengembangkan SDM agar semakin berkualitas, (3) menilai kinerja SDM, (4) memberikan motivasi, dan (5) memelihara SDM yang berkualitas. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa kepala sekolah menerapkan rekrutmen berbasis nilai keislaman dan kompetensi pedagogik, mengadakan pelatihan dan pembinaan rutin berbasis Al-Qur’an, melakukan evaluasi kinerja secara berkala, memberikan penghargaan serta dukungan spiritual sebagai bentuk motivasi, dan menciptakan lingkungan kerja yang kondusif dan Islami untuk menjaga kualitas SDM. Strategi ini secara efektif membentuk karakter pendidik dan tenaga kependidikan yang Qur’ani serta mendukung tercapainya visi pendidikan Islam yang holistik dan berkelanjutan.
Efektivitas Penggunaan LMS (Learning Management System) dalam Diklat Daring untuk Meningkatkan Pedagogik Guru Iriani, Umi; Hestivik, Chelsi; Fadila, Yosi; Sindo, Pablo; Afriza, Afriza
ALACRITY : Journal of Education Volume 5 Nomor 2 Juni 2025
Publisher : LPPPI Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/alacrity.v5i2.784

Abstract

This study investigates the effectiveness of Learning Management Systems (LMS) in enhancing the pedagogical skills of teachers through online training. In the context of increasing globalization and the need for quality education, the research aims to identify how LMS can bridge the gap in access to professional development, particularly for educators in remote areas. Utilizing a qualitative approach with phenomenological case studies, data were collected through semi-structured interviews and document analysis involving six teachers from UPT SMP Negeri 6 Siak Hulu. The findings reveal that LMS significantly facilitates structured learning by providing easy access to educational resources, tasks, and assessments. Teachers reported positive experiences, highlighting improved organization and interaction in their teaching practices. However, challenges such as unstable internet connectivity and the need for adaptation to new technology were also identified. The study underscores the importance of ongoing support and training for educators to maximize the benefits of LMS. These findings contribute to the broader discourse on integrating technology in education, emphasizing that effective implementation of LMS can enhance teaching quality and student outcomes. Overall, this research advocates for continued investment in technological resources and training to foster an effective learning environment in modern education.
Penilaian Prestasi Kerja Pendidik dan Tenaga Kependidikan Berdasarkan Sasaran Kerja dan Perilaku Kerja Sumiati, Sumiati; Muttaqin, Muttaqin; Afriza, Afriza
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.12357

Abstract

Guru merupakan salah satu faktor yang mempunyai peranan penting dalam mencapai sebuah tujuan dalam sebuah visi dan misi satuan Pendidikan yang pada akhirnya menentukan juga tujuan Pendidikan nasional. Guru yang mempunyai prestasi dan kinerja yang baik maka akan memberikan kontribusi yang positif bagi tumbuh kembang peserta didik dan keberlanjtan sebuah Lembaga Pendidikan, demikina juga halnya dengan tenaga kependidikan yang ada dalam Lembaga tersebut. Metode penelitian pada artikel ini menggunakan metode riset kepustakaan (Library Research) metode penelitian ini berkenaan dengan metode pengumpulan data pustaka, Teknik pengumpulan data pada penelitian ini menggunakan dokumentasi dan teknik analisis data penelitian ini menggunakan analisis kritis yang dimana analisis ini sifatnya kritis umumnya beranjak dari pandanggan atau nilai-nilai tertentu yang diyakini oleh peneliti terkait dalam permasalahan peningkatan mutu pendidikan yang melalui dokumen-dokumen yang berkaitan dengan permasalahan yang peneliti teliti. Hasil penelitian ini adalah Dari paparan tulisan di atas dapat disimpulkan bahwa yang di maksud dengan Penilaian prestasi kerja adalah suatu sistem yang dipakai untuk mengevaluasi apakah seorang pegawai telah menjalankan tugasnya dengan baik secara keseluruhan. Hal ini tidak hanya melibatkan aspek fisik pekerjaannya, tetapi juga mencakup berbagai faktor lain seperti kemampuan kerja, kedisiplinan, interaksi dalam tim, inisiatif, dan potensi kepemimpinan.Proses ini adalah bagian dari manajemen kinerja yang dimulai dengan merumuskan perencanaan kinerja pegawai, yang mencakup penetapan sasaran kerja pegawai (SKP) dan mengukur aspek-aspek seperti kuantitas, kualitas, waktu, dan biaya dalam setiap tugas yang terkait dengan jabatan mereka (pebriansyah, wilodati, & komariah, n.d ). Penilaian SKP dilaksanakan dengan membandingkan pencapaian kinerja aktual dengan sasaran yang telah ditetapkan sebelumnya.
Co-Authors A. Munir A., Faizal Ade saputra Adelin, Muhammad Aflizah, Nur Agustiar agustiar ALGUSYAIRI, PARISYI ALWIZAR ALWIZAR, ALWIZAR Amyus, Randi Saputra Arbi, Arbi Asrulla, Asrulla Attoillah, Muhammad Farhan Azwanda, Yuri El Hanif Baharuddin, Abdul Rasyid Beggy, Miranda Bermawy Munthe Busra, Aminudin Dahrani, Dahrani Dalillah, Aupi Dewi, Eva Dinata, Yuriyan Ellya Roza Fadel, Moh Fadel, Mohammad Fadila, Yosi Fahrezi, Dewi Wulandari Faujiah, Syifa Fauzi, Fikri Irpan Firdaus Firdaus Gusrianto, Danil Habib Abdullah, Habib Hafis, Gustianto Nur Hamami, Abdul Rasyid Hamdi Hasan Basri Hatni, Hatni Hendrizal Hendrizal Hestivik, Chelsi Hidayah, Hikmatul Hidayat, Rizki Husnah Husnah Indrawan, Tiwa Junio Iriani, Umi Khairina Khairina, Khairina Khairunisa, Aulia Kodarni, Kodarni M. Syaifuddin, M. Madaniyah, Madaniyah Makmuri, Muhammad Mardhiyah, Mardhiyah Mardiana Mardiana Muhammad Syaifuddin Muhammad, Saiful Muharriyadi, Muharriyadi Murniati, Andi Muslimin Muslimin Muti'ah, Siti mutiah, siti Muttaqin Muttaqin Nangim, Ngainun Nurhafizah Nurhafizah Nurhasanah Nurhasanah NURHASNAWATI NURHASNAWATI Nurhayuni, Nurhayuni Putra, Alif Yunanda Putra, M. Rezi Muda PUTRA, VEBRI PRADINATA Putri, Salsabillah PUTRI, TAMA ERLANDA Ratih Kusumastuti RIALIS, RIALIS Rini Syamia Rizadiliyawati, Rizadiliyawati Rohadi Rohadi Rohaini, Yespi RR. Ella Evrita Hestiandari Sahrul Ramadhan Saiyah, Ita Salim, Muhammad Saputra, Ade Saputra Saputra, Ramli Saputri, Eki Nining Sari, Dwi Nofika Satyaningrum, Dewanti Dwi Septiani, Iga Serly Meilani Shihabuddin, Ahmad Sindo, Pablo Siregar, G.F Gustina SRI RAHAYU Sri Wulandari Sriwahyuni, Eka suardi suardi Sukma, Arif Bahtera Sumiati Sumiati Syafaruddin Syafaruddin Syahputra, Andri Syuhada Syuhada Tuti Andriani Wahyu Wahyu Wulandari Fahrezi, Dewi Yudistira, Srikandi Yulaekah, Yulaekah Yunanda, Alif Zaitun Zaitun Zuanda, Sary