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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Dirasah : Jurnal Studi Ilmu dan Manajemen Pendidikan Islam
Dino
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Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Rencana Pengembangan Sumber Daya Manusia (SDM) Pendidik dan Tenaga Kependidikan Pondok Pesantren Tulili, Ammalia; Dino; Asmendri; Sari, Milya
Dirasah : Jurnal Studi Ilmu dan Manajemen Pendidikan Islam Vol. 8 No. 1 (2025): DIRASAH
Publisher : Institut Agama Islam (IAI) Faqih Asy'ari Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58401/dirasah.v8i1.1593

Abstract

The development of Human Resources (HR) in Islamic boarding schools (Pondok Pesantren) is a crucial aspect of improving the quality of education. As traditional Islamic educational institutions, pesantren play a strategic role in producing a generation that not only masters religious knowledge but also acquires skills relevant to modern demands. Strengthening educators' competencies enables pesantren to implement innovative and effective teaching methods. However, HR development faces challenges such as limited access to advanced training for educators, low perception of its importance, and the diverse backgrounds of the teaching staff. Nevertheless, HR development in pesantren also contributes to character building for students, where qualified educators serve as role models in morals and behavior. This study, conducted using a library research method, emphasizes the importance of systematic and sustainable HR development. The findings can guide pesantren administrators in designing training programs that are accessible and tailored to the unique needs of their educators. Furthermore, integrating HR development with character-building efforts is deemed essential for strengthening moral and ethical foundations. Through collaboration with governments and private institutions, pesantren can provide resources and training to ensure their sustainability while preserving traditional values and meeting the demands of modern education.
ANALISIS RASIO KEUANGAN KABUPATE BERAU TAHUN 2020-2024 Meyli; Desi; Rizki; Dino; Mega Tunjung Hapsari
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 3 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i3.5017

Abstract

Abstract This study aims to analyze the financial performance of the Berau Regency Government based on APBD data from 2020 to 2024 by employing five financial ratios: regional independence ratio, regional financial efficiency ratio, degree of decentralization ratio, regional dependency ratio, and regional tax effectiveness ratio. The research method used is descriptive quantitative with secondary data obtained from the APBD Realization Report. The findings reveal that the average regional independence ratio is only 13%, classified as low, while the financial efficiency ratio is consistently above 100%, indicating inefficiency. The degree of decentralization ratio averages 9%, categorized as very low, whereas the regional dependency ratio averages 75.5%, showing a very high reliance on central government transfers. On the other hand, the tax effectiveness ratio varies, with an average of 92%, categorized as effective, although it declined significantly in the final year. Overall, the financial performance of Berau Regency has not been fully optimal, highlighting the need for strategies to increase local revenue and improve expenditure efficiency in order to reduce dependency on central government transfers. Keywords: Financial Performance, APBD, Berau Regency, Financial Ratios
Co-Authors Asmendri Desi Mega Tunjung Hapsari Meyli Milya Sari Rizki Tulili, Ammalia