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All Journal Ekalaya : Jurnal Ekonomi Akuntansi Relevan : Jurnal Pendidikan Matematika
Amanda, Adela
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Economics, Econometrics & Finance Mathematics

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Evaluasi Kinerja BPK dalam Meningkatkan Akuntabilitas dan Transparansi Keuangan Pemerintah Daerah Miralda Salsabila Aisyah; Amanda, Adela; Fakia, Isna; Mariana Mariana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1408

Abstract

This study aims to analyze the effectiveness of audits conducted by the Audit Board of Indonesia (BPK) in enhancing the accountability of regional financial management through the identification of deviations and implementable recommendations. The study also aims to assess the capacity and independence of BPK, including auditor competence and the utilization of technology, in maintaining the objectivity and quality of regional government financial oversight. The research methodology uses a literature review approach, analyzing, comparing, and synthesizing various relevant sources such as academic journals, books, and other documents. The literature review is a method placed at the top of the hierarchy of evidence, providing a strong theoretical foundation and high reliability in understanding a particular issue. The findings of this study indicate that BPK plays an important role in promoting transparency and accountability in regional financial management. The effectiveness of the audit is reflected in the quality of findings and recommendations, although it is often hindered by the low implementation of recommendations by regional governments. Additionally, auditor capacity, the use of modern technology, and BPK's independence are key factors influencing the success of oversight. Challenges such as political intervention and resource limitations need more attention to improve BPK's performance.
PENGARUH MODEL PEMBELAJARAN BERBASIS MASALAH TERHADAP KEMAMPUAN PEMECAHAN MASALAH MATEMATIS DAN KEMANDI BELAJAR SISWA Amanda, adela; Yahfizham; Maysarah, Siti
Relevan : Jurnal Pendidikan Matematika Vol 5 No 1 (2025): Relevan : Jurnal Pendidikan Matematika
Publisher : Yayasan Amanah Nur Aman

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran berbasis masalah terhadap kemampuan pemecahan masalah matematis dan kemandirian belajar siswa. Penelitian menggunakan pendekatan kuantitatif dengan desain quasi eksperimen. Sampel terdiri dari 58 siswa, masing-masing 29 siswa di kelas eksperimen dan kelas kontrol. Data diperoleh melalui pre-test dan post-test. Hasil menunjukkan bahwa model pembelajaran berbasis masalah berpengaruh terhadap kemampuan pemecahan masalah matematis dan kemandirian belajar siswa. Rata-rata N-Gain kemampuan pemecahan masalah di kelas eksperimen sebesar 0,584 dan kelas kontrol 0,437. Kemandirian belajar siswa di kelas eksperimen sebesar 0,420 dan kelas kontrol 0,349. Uji t menunjukkan bahwa terdapat perbedaan signifikan antara kedua kelas, baik dalam kemampuan pemecahan masalah maupun kemandirian belajar. ABSTRACT This study aims to determine the effect of problem-based learning model on mathematical problem solving ability and student learning independence. The research used a quantitative approach with a quasi-experimental design. The sample consisted of 58 students, 29 students each in the experimental and control classes. Data were obtained through pre-test and post-test. The results showed that the problem-based learning model had an effect on students' mathematical problem solving ability and learning independence. The average N-Gain of problem solving ability in the experimental class was 0.584 and the control class was 0.437. Student learning independence in the experimental class was 0.420 and the control class was 0.349. The t-test showed that there was a significant difference between the two classes, both in problem solving ability and learning independence.
Co-Authors Fakia, Isna Mariana Mariana Miralda Salsabila Aisyah Siti Maysarah Yahfizham