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All Journal Global Financial Accounting Journal Jurnal Pendidikan Guru Sekolah Dasar
Farhana, Intan
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Perencanaan Pembelajaran Yang Interaktif Dalam Menumbuhkan Critical Thinking Siswa Mazna, Ulya; Nazirah, Fadhilah; Farhana, Intan; Marsitah, Iis
Jurnal Pendidikan Guru Sekolah Dasar Vol. 1 No. 4 (2024): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/pgsd.v1i4.793

Abstract

Artikel ini bertujuan untuk mengkaji perencanaan pembelajaran yang interaktif sebagai strategi untuk meningkatkan kemampuan berpikir kritis siswa di tingkat pendidikan sekolah menengah. Pembelajaran yang interaktif didefinisikan sebagai pendekatan pembelajaran yang melibatkan siswa secara aktif dalam proses belajar mengajar, mendorong mereka untuk mengajukan pertanyaan, berargumentasi, dan mengembangkan analisis kritis terhadap informasi yang mereka terima. Artikel ini membahas langkah-langkah praktis dalam merancang pembelajaran yang interaktif, termasuk penggunaan teknik seperti diskusi kelompok, studi kasus, dan pemecahan masalah. Melalui pendekatan ini, diharapkan bahwa siswa tidak hanya memperoleh pengetahuan faktual tetapi juga mengembangkan kemampuan untuk mengevaluasi informasi secara kritis dan membuat keputusan yang berbasis bukti.
Between Legal Mandate and Political Bargaining: How Pokok Pikiran Fund Is Understood in Aceh’s Budgeting Process Farhana, Intan; Biizni Putri Bengi
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11322

Abstract

This study investigates how Pokok Pikiran (pokir) fund, Indonesia’s aspiration fund scheme, is understood and practised in Aceh’s provincial budgeting process. Adopting an interpretive qualitative case study, the research draws on semi-structured interviews with members of parliament, executive budget officials, and civil society actors, complemented by analysis of media reports. The data were thematically coded to capture how different stakeholders justify, contest, and negotiate the role of pokir. The findings show that pokir is narrated in multiple and sometimes contradictory ways: as a legal mandate, as a channel for representing community aspirations, and as a bargaining instrument embedded in budget politics. While defended as a mechanism of responsiveness, its implementation often results in project personalisation, delays, and blurred boundaries between legislative and executive responsibilities. This study argues discretionary allocations such as pokir should not be seen simply as indication of weak governance. Rather, they reflect the fragility of accountability infrastructures, where limited transparency, weak monitoring, and institutionalised political practices allow the continued contestation of the scheme to persist. Addressing pokir therefore requires strengthening the broader accountability system. this research highlights the need for reforms that not only enhance monitoring and transparency, but also address the informal bargaining practices that shape allocations such as pokir.. For academics, this study contributes to public sector accounting by budgeting operates as a social practice where narratives of responsibility are performed and strategically used in political bargaining.
Co-Authors Biizni Putri Bengi Marsitah, Iis Mazna, Ulya Nazirah, Fadhilah