Rachma, Annisa Aulia
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ANALISA AKUNTABILITAS BELANJA HIBAH PADA PEMERINTAHAN KOTA YOGYAKARTA WARDOYO, DWI URIP; Rachma, Annisa Aulia; DWI N, ANNISAA INDAH; HANIF, AZZARIF
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 2 No. 2 (2022): AGUSTUS : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v2i2.243

Abstract

This study aims to analyze the accountability of subsidy spending to the Yogyakarta city government. This research is a qualitative research with an exploratory approach. The data were obtained through in-depth interviews from the literature study. It was concluded that there were bottlenecks for all six grant expenditure management processes. These obstacles arise in the accountability and reporting processes. These problems are (1) compliance problems that occur in the process of implementing accountability for grant spending, (2) regulatory constraints where regulations have not been conveyed to grant managers, especially those related to regional apparatus, (3) constraints in budget implementation. grant spending which takes a longer process because it has to go through several stages, (4) constraints in terms of lack of human resource competence and accountability and reporting capabilities, and (5) limited supporting facilities in realizing accountability for grant spending.This study reveals that coordination between grant-making institutions, information and communication between grant managers and grantees is critical in achieving accountability. Dissemination of regulations regarding grant issuance, sanctions, and assistance to the community or grant funders will contribute to better accountability for grant spending. Various efforts have been made to minimize delays in submitting accountability reports for grant funds, including imposition of penalties, ensuring accountability between grant managers, request in-depth reporting to grantees and the preparation of standardized accountability reports to facilitate the preparation of accountability reports by grantees. easier and helps reviewers verify reports.
Impact of Crossword Puzzle Therapy on Cognitive Performance Among Elderly Individuals Nurhidayah, Ninik; Rachma, Annisa Aulia
Jurnal Keterapian Fisik Article in Press: Jurnal Keterapian Fisik Volume 11 Issue 1 Year 2026
Publisher : Poltekkes Kemenkes Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37341/jkf.v11i1.474

Abstract

Background: The elderly experience a decline in cognitive function due to degenerative processes that affect their independence and quality of life. Crossword Puzzle Therapy is one of the non-pharmacological interventions that can stimulate cognitive functions, including memory, concentration, language, and problem-solving. This study aimed to examine the effect of crossword puzzle therapy on cognitive function among older adults at community-based health service posts in Central Java, Indonesia. Methods: This research utilized a pre-experimental design with a one-group pretest–posttest approach. The sample, selected through purposive sampling, consisted of 35 elderly participants who took part in six intervention sessions over a two-week period. Cognitive function was assessed using the Mini-Mental State Examination (MMSE). Data analysis involved the paired sample t-test for comparison, with the Shapiro–Wilk test applied to assess data normality. Results: The findings revealed an increase in the average MMSE score from 24.74 to 26.20 following the intervention. Results of the paired sample t-test yielded a p-value of <0.001 (<0.05), indicating a statistically significant difference between pre- and post-therapy scores. Conclusion: Crossword Puzzle Therapy significantly improves the cognitive function of the elderly and offers an easy, affordable, and enjoyable intervention that can be applied within the community. Crossword Puzzle Therapy can be an intervention option to prevent cognitive decline and for older adults with cognitive impairment.