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Analisis Kinerja Keuangan Laporan Realisasi Pendapatan dan Belanja Daerah Kota Tasikmalaya Tahun 2020-2022 Salsabila, Malika; Siboro, Sonny Fransisco; Damayanti, Novita; Kamilah, Shafa Tasya
Journal of Applied Accounting Vol 3 No 1 (2024): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i1.846

Abstract

Although Tasikmalaya City’s revenue has increased in recent years, this study shows that the city government is still dependent on support from the central government. Nonetheless, the evaluation shows that the local financial management of Tasikmalaya City is working well and efficiently, although there are some problems with the management of routine expenditures that need to be improved. The results suggest that the Tasikmalaya municipal government should improve the management of routine expenditure to be more in line with the regional revenue and expenditure budget (APBD) and to optimize the use of capital to improve the effectiveness and efficiency of government operations. This could improve local financial independence and reduce their dependence on the central government. This research is quantitative and uses data from the annual report on the realization of the Tasikmalaya city regional revenue and expenditure budget from 2020 to 2022. The analysis was conducted using ratio analysis techniques to evaluate the efficiency, effectiveness, growth, and harmony of regional financial management. Furthermore, research can be conducted to identify methods that can be used by the Tasikmalaya city government to improve the management of routine expenditure as well as to find components that cause a decrease in revenue in 2022. In addition, further research could concentrate on how improvements in routine expenditure management impact local economic growth and the quality of public services. Keywords: financial performance, realization, regional, tasikmalaya.
The Importance of Ice Breaking in Public Speaking to Improve Communication Skills Kamilah, Shafa Tasya; Shoheh, Putri Adiniyah; Suryandari, Meity
International Journal of Education, Information Technology, and Others Vol 7 No 1 (2024): nternational Journal of Education, information technology   and others
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10461898

Abstract

Ice breaking is type of activity that can be done to change atmosphere in learning process. When teachers can apply it well, the learning atmosphere will be more fun and cheerful, so it helps the teaching-learning process condusive. Ice breaking can be used at the beginning of learning, in the middle of learning and at the end of learning. Through Ice Breaking process, the students will be more understand the material, increase their enthusiasm and motivation, refreshing and refocus their minds. In order to start an effective ice breaking, teacher needs to use their creativity and some facilities as support in classroom. As well as in events, such as seminars and workshops, speaker is a teacher that lead an event, so it requires focus, concentration and responsibility to make sure the audiences understand the material. In this part ice breaking interludes are a necessity to refresh environment and increase audiences' interest of the events. This research uses a descriptive qualitative approach method. It aims to determine the use of Ice Breaking in improving communication skills.