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Evaluation of Local Government Financial Performance from the Value for Money Perspective Usman , Usman; Haeril , Haeril; Salida , Amrizal; Taufiq , Muhammad; Nur , Yustika
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1485

Abstract

This study aims to evaluate the financial performance of local governments through the lens of the Value for Money (VfM) framework, which emphasizes the principles of economy, efficiency, and effectiveness in public sector spending. The growing demand for transparency and accountability in public administration necessitates a shift from traditional input-output financial measures to a more outcome-based evaluation approach. Using a quantitative research design, data were collected through structured questionnaires distributed to 135 respondents across selected local governments. Supplementary secondary data from official performance and audit reports were also analyzed. The findings indicate that all three VfM components—economy, efficiency, and effectiveness—have a significant and positive relationship with financial performance, with effectiveness showing the strongest influence. Multiple regression analysis revealed that the VfM framework accounts for a substantial portion of the variation in local government financial performance (Adjusted R² = 0.625). These results suggest that while cost control and resource utilization are important, achieving intended public service outcomes is the most critical factor in delivering value for money. This research contributes to the growing body of literature on public financial management by providing empirical evidence on the practical application of VfM principles at the local government level. It underscores the need for performance-based budgeting, robust monitoring systems, and institutional reforms to strengthen fiscal accountability and service delivery outcomes.
Reimagining Arabic Instruction: Designing Webtoon Comics as Innovative Qirā’ah Learning Media Sitorus, Nurul Hafizhah Salsabila; Taufiq , Muhammad
Utamax : Journal of Ultimate Research and Trends in Education Vol. 7 No. 2 (2025): Utamax : Journal of Ultimate Research and Trends in Education (In-Press)
Publisher : LPPM Universitas Lancang Kuning. Pekanbaru. Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jqfwfa28

Abstract

Developing effective instructional media is essential to overcome the perception that Arabic qirā’ah (reading) is monotonous and difficult, a challenge that often diminishes students’ motivation and comprehension. Despite the wide use of technology-enhanced learning, studies focusing on Webtoon-based comics for Arabic reading instruction remain limited. This study aims to bridge that gap by designing and validating a digital Arabic comic on the Webtoon platform to improve Grade X students’ reading proficiency at MAN Tanjungbalai. Using a Research and Development (R&D) design with the Three Stages Research and Development (TSRD) model, the process involved needs analysis, storyboard creation, prototype development, expert validation, and classroom trials. The results demonstrate strong evidence of feasibility and effectiveness: material validation scored 75% (valid), media validation reached 86.6% (highly valid), teacher responses averaged 91.4% (highly valid), and student responses 86.5% (highly valid). Teachers emphasized the alignment of visuals and text as strengths, while students highlighted the engaging format and improved comprehension of Arabic texts. The findings confirm that Webtoon-based comics not only increase learners’ motivation but also enhance comprehension, satisfaction, and classroom participation, transforming the perception of Arabic learning from difficult to enjoyable. This study contributes by offering empirical validation of digital comics as innovative instructional media and by demonstrating the integration of popular youth-oriented platforms into formal education. Broader implications suggest that Webtoon-based media can support multimodal literacy, promote learner engagement, and serve as a scalable model for technology-enhanced language instruction in diverse contexts.
Taṭwīr wasīlah taʿlīmiyyah qā’imah ʿalā al-wāqiʿ al-muʿazzaz fī taʿlīm al-ʿadad wa-al-maʿdūd ladā ṭullāb al-ṣaff al-ʿāsyir bi-al-madrasah al-thānawiyyah al-Islāmiyyah al-ḥukūmiyyah Binjāy Gamal Abdul Nasser, Muhammad; Taufiq , Muhammad
(الطموحات ) EL-THUMUHAT Vol. 9 No. 2 (2026): Agustus
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/elthumuhat.2026.28917

Abstract

This study was conducted in response to the low Arabic language learning outcomes among students at Binjai State Islamic Senior High School, which were attributed to monotonous conventional teaching methods and a lack of interactive learning activities. The study aimed to determine the effectiveness of augmented reality-based instructional media in improving the Arabic language learning outcomes of tenth-grade students at Binjai State Islamic Senior High School. This study employed a Research and Development (R&D) method using the 4D model, which consists of the define, design, develop, and disseminate stages. Quantitative and qualitative approaches were applied. The research sample consisted of students from Grade X-1 as the control group and Grade X-2 as the experimental group, with a total of 32 students. The research instruments included observation, questionnaires, expert validation, and tests. The data were analyzed using an independent-samples t-test. The developed product was evaluated by subject-matter experts and instructional media experts to determine its level of feasibility. The results showed that the learning outcomes of students in the experimental and control groups were relatively similar. The two-tailed significance value (Sig. 2-tailed) was greater than 0.05, indicating that there was no statistically significant effect. Nevertheless, based on the mean scores, the experimental group achieved a higher average score than the control group. This study was conducted in response to the low Arabic language learning outcomes among students at Binjai State Islamic Senior High School, which were attributed to monotonous conventional teaching methods and a lack of interactive learning activities. The study aimed to determine the effectiveness of augmented reality-based instructional media in improving the Arabic language learning outcomes of tenth-grade students at Binjai State Islamic Senior High School. This study employed a Research and Development (R&D) method using the 4D model, which consists of the define, design, develop, and disseminate stages. Quantitative and qualitative approaches were applied. The research sample consisted of students from Grade X-1 as the control group and Grade X-2 as the experimental group, with a total of 32 students. The research instruments included observation, questionnaires, expert validation, and tests. The data were analyzed using an independent-samples t-test. The developed product was evaluated by subject-matter experts and instructional media experts to determine its level of feasibility. The results showed that the learning outcomes of students in the experimental and control groups were relatively similar. The two-tailed significance value (Sig. 2-tailed) was greater than 0.05, indicating that there was no statistically significant effect. Nevertheless, based on the mean scores, the experimental group achieved a higher average score than the control group.