Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal AKUNTANSI DEWANTARA Jurnal Ilmiah Wahana Pendidikan Edu Cendikia: Jurnal Ilmiah Kependidikan
Joni Pambelum, Yohanes
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analysis of Planning and Budgeting Consistency at the Katingan District Health Office from 2018 to 2020 Elisawati; Joni Pambelum, Yohanes; Husnacarina, Fitria
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 4 No. 03 (2024): Research Articles, December 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v4i03.4839

Abstract

The inconsistency between planning and budgeting documents at the regional apparatus level is a key issue in Katingan Regency, Central Kalimantan, including at the Katingan Regency Health Office. This study uses a qualitative approach to be able to explain the results of the analysis carried out quantitatively in narrative form. This study was conducted at the Katingan District Health Office, with the analysis method using the Planning and Budgeting Consolidation Matrix (MKPP) to assess the level of consistency, descriptive analysis to analyze the results of interviews and documents of performance achievement assessment results at the Katingan District Health Office. The results of this study indicate that the achievement of financial performance as assessed by the amount of budget saved was in the 2020 budget year. As for the achievement of the performance of the implementation of SPM Health Affairs, the type of infant health service has the highest average criteria for the 3-year observation period. The consistency analysis between the RPJMD and the Katingan District Health Office Strategic Plan shows the lowest level of consistency in 2018 and the highest in 2020 or a very good level of consistency. The consistency analysis between the Katingan District Health Office Strategic Plan and Work Plan shows the lowest level of consistency in 2018 and the highest in 2020 or a very good level of consistency. The analysis of consistency between the RKPD and Renja of the Katingan Regency Health Office shows the lowest level of consistency in 2018 and the highest in 2020 or a very good level of consistency. In this study, factors were found that could affect the consistency/inconsistency of planning and budgeting at the Katingan Regency Health Office, namely: (1) Implementation of e-Government that has not been integrated between the planning and budgeting processes, HR readiness, and the availability of data and information that is not yet accurate for policy formulation and planning; (2) Lack of ability and quality of Health Office HR in planning and budgeting, (3) Changes in regulations and (3) the influence of the budget political process is still strong.
PENGARUH KONSERVATISME AKUNTANSI, PROFITABILITAS, DAN LEVERAGE TERHADAP EARNINGS RESPONSE COEFFICIENT DENGAN VARIABEL MODERATING UKURAN PERUSAHAAN Ardiyani, Dewi; Zulaika, Tatik; Y. Asi, Oktobria; Joni Pambelum, Yohanes
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.15484

Abstract

Profits are an important part of the information used by investors to measure the impact of profits on stock returns. Earnings Response Coefficient is profits are an important part of the information used by investors, to measure the impact of profits on stock returns, the earnings response coefficient is one of the tools to measure earnings quality. The purpose of this research is determine the effect of accounting conservatism, profitability, and leverage on earnings response coefficient with firm size as moderating variable on influence of accounting conservatism, profitability, and leverage on earnings response coefficient. This study used 38 is sub sector food and beverages manufacturing companies listed Indonesia Stok Exchange (IDX) in 2018-2021 with sampling technique used in this research was purpose sampling. The method of data analysis used is moderate regressiom analysis (MRA). The result of this study indicate accounting conservatism and profitability have positive effect on earnings response coefficient and leverage have negative effect on earnings response coefficient. Firm size is able to moderate on influence of accounting conservatism, profitabilty, and leverage on earnings response coefficient.
KKN Tematik Literasi & Edukasi Sampah Sebagai Upaya Meningkatkan Kesadaran Lingkungan Masyarakat Desa Teluk Palinget Setiawan, Adit; Ardianta Perangin-Angin, Brema; Sinaga, Elisabeth; Hartinah Rahmawati, Yuni; Diaz Fabio, Helvino; Mar'i, Hariatul; Emelia, Putri; Nur Hidayat, Aditya; Noptiya Yusti, Dhea; Dame Pista Br Barus, Nella; Ayu Wulandari, Putri; Watie, Emelda; Carlos, Kevin; Joni Pambelum, Yohanes
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 4.D (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kuliah Kerja Nyata (KKN) merupakan salah satu wujud pelaksanaan Tri Dharma Perguruan Tinggi, khususnya pengabdian kepada masyarakat. Artikel ini membahas pelaksanaan KKN Tematik Literasi dan Edukasi Sampah di Desa Teluk Palinget, Kabupaten Kapuas, Kalimantan Tengah, dengan pendekatan service learning yang menekankan keterkaitan antara pengalaman belajar mahasiswa dan pelayanan nyata kepada masyarakat. Program difokuskan pada peningkatan literasi anak, edukasi lingkungan, pencegahan stunting, sosialisasi bahaya narkoba dan pergaulan bebas, pengembangan UMKM berbasis anyaman purun, serta pengelolaan sampah melalui media edukatif. Metode pelaksanaan meliputi identifikasi masalah, perumusan program, perencanaan tindakan, implementasi, refleksi-evaluasi, hingga penyusunan strategi keberlanjutan. Hasil kegiatan menunjukkan beberapa capaian signifikan: (1) meningkatnya kunjungan perpustakaan desa setelah adanya distribusi buku dan alat tulis dari Perpustakaan Nasional; (2) tumbuhnya minat dan bakat literasi anak melalui kegiatan mengulas buku, membaca nyaring, serta menulis cerita; (3) meningkatnya pemahaman masyarakat terkait kesehatan melalui sosialisasi stunting serta bahaya narkoba dan pergaulan bebas; (4) berkembangnya strategi pemasaran digital untuk kerajinan purun sebagai produk unggulan lokal; dan (5) meningkatnya kesadaran masyarakat dalam pengelolaan sampah melalui pemasangan plang edukasi dan larangan membuang sampah sembarangan. Secara keseluruhan, program KKN Tematik di Desa Teluk Palinget tidak hanya memberikan dampak positif terhadap peningkatan literasi dan kesadaran lingkungan masyarakat, tetapi juga memberdayakan potensi lokal desa. Kegiatan ini membuktikan bahwa pendekatan service learning mampu menghadirkan solusi yang lebih fokus, terukur, dan berkelanjutan, sekaligus memperkaya pengalaman belajar mahasiswa.
Co-Authors Ardianta Perangin-Angin, Brema Ardiyani, Dewi Ayu Wulandari, Putri Carlos, Kevin Dame Pista Br Barus, Nella Diaz Fabio, Helvino Elisawati Emelia, Putri Hartinah Rahmawati, Yuni Husnacarina, Fitria Mar'i, Hariatul Noptiya Yusti, Dhea Nur Hidayat, Aditya Setiawan, Adit Sinaga, Elisabeth Watie, Emelda Y. Asi, Oktobria Zulaika, Tatik