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All Journal Ekonomi Bisnis Journal of Educational Sciences E-Amal: Jurnal Pengabdian Kepada Masyarakat
Sukatni, Sukatni
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Library & Information Science Social Sciences Other

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MANAJEMEN KEUANGAN BAGI LEMBAGA SWADAYA MASYARAKAT SESUAI DENGAN ISAK 35 DI INSTITUT SOLIDARITAS BURUH SURABAYA (ISBS) Susliyanti, Eni Dwi; Affan, Junaidi; Attalah, Ananda Haikal; Sukatni, Sukatni
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2: Mei-Agustus 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i2.3241

Abstract

The problem faced by ISBS NGOs is that they do not have financial reports in accordance with the latest regulations. The benefits obtained by ISBS NGOs from community service activities are having updated financial SOP documents and financial reports in accordance with applicable regulations, namely ISAK 35. Methods used in community service activities include: online socialization and coordination of ISBS service activities, making proposals activities and letters from service partners, reading and studying financial SOP documents and ISBS Financial Reports, as well as Technical Assistance Financial SOPs and financial reports in accordance with ISAK 35. The results of community service activities include updating financial SOP documents in accordance with the latest regulations. Apart from that, the financial reports produced are also in accordance with ISAK 35
AKUNTABILITAS DAN TRANSPARANSI ATAS IMPLEMENTASI ANGGARAN DANA BANTUAN OPERASIONAL SEKOLAH DI SLEMAN YOGYAKARTA Andriyana, Ana; Sukatni, Sukatni; Rachmadina, Aulia Rizky; Wibiyanto, Bagas Ilham; Kurniawan, Taufan Adi
Jurnal Ilmiah Ekonomi Bisnis Vol 30, No 1 (2025)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2025.v30i1.12224

Abstract

Pemerintah Indonesia memberikan dana bantuan pendidikan pada sekolah melalui Peraturan Pemerintah Nomor 47 Tahun 2008 dengan turunan Permendikbud Nomor 6 Tahun 2021 melalui Bantuan Operasional Sekolah (BOS) untuk sekolah negeri dan swasta. Data menunjukkan adanya peningkatan sebanyak 4% per tahun dari 2017-2022, hingga September 2021 terdapat 52 kasus korupsi dana BOS. Pada tahun 2022 terungkap di Yogyakarta terdapat kasus dana BOS yang menunjukkan penggunaan dana BOS tidak sepenuhnya untuk keperluan sekolah. Penelitian ini bertujuan untuk menguji secara empiris pengaruh kompetensi SDM, teknologi informasi dan sistem pengendalian intern terhadap implementasi anggaran berbasis kinerja Dana BOS, dan menguji secara empiris pengaruh implementasi anggaran berbasis kinerja Dana BOS terhadap akuntabilitas kinerja dan transparansi pengelolaan dana BOS. Penelitian ini menggunakan metode non probability sampling dengan stratified purposive sample method, sampel 37 responden dari 21 sekolah yang kemudian diolah menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa kompetensi SDM, teknologi informasi dan sistem pengendalian intern tidak berpengaruh secara positif terhadap anggaran berbasis kinerja. Anggaran berbasis kinerja berpengaruh terhadap akuntabilitas kinerja dan transparansi.
Needs Analysis for Developing Project-Based Learning E-Modules on the Human Respiratory System for Class XI Phase F Students Sukatni, Sukatni; Karyanto, Puguh; Prayitno, Baskoro Adi
Journal of Educational Sciences Vol. 10 No. 3 (2026): Journal of Educational Sciences
Publisher : FKIP - Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.10.3.p.199-211

Abstract

This study aims to analyze the need for developing a Project-Based Learning (PjBL)-based e-module on the human respiratory system to strengthen senior high school students’ critical thinking skills. The needs analysis was carried out through questionnaires distributed to students and biology teachers. Findings reveal that students frequently encounter difficulties in understanding respiratory system concepts when learning is limited to verbal explanations or textbook-based materials. Students also expressed a preference for digital learning resources equipped with visual representations, videos, practical tasks, and clearly structured learning stages. Biology teachers emphasized the urgency of providing digital media aligned with the Merdeka Curriculum that support collaborative activities and the development of higher-order thinking skills. They also agreed that a PjBL-based e-module has the potential to enhance students’ motivation, engagement, and conceptual understanding of the respiratory system. Therefore, the development of a PjBL-based e-module is considered necessary as an interactive and effective learning medium that accommodates both student and teacher needs while promoting meaningful learning and critical thinking.
Co-Authors Affan, Junaidi Andriyana, Ana Attalah, Ananda Haikal Baskoro Adi Prayitno PUGUH KARYANTO Rachmadina, Aulia Rizky Susliyanti, Eni Dwi Taufan Adi Kurniawan, Taufan Adi Wibiyanto, Bagas Ilham