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All Journal Kasyafa: Jurnal Pendidikan Agama Islam JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Sugianoor
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Religion Economics, Econometrics & Finance Education Social Sciences

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Analisis Pengaruh Pajak Daerah, Retribusi Daerah, Dana Perimbangan, dan SiLPA terhadap Belanja Modal Sugianoor; Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 6 No. 1 (2023)
Publisher : PPJP ULM

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Abstract

This research aimed to analyze the effect of local taxes, levies, balance funds, and SiLPA on capital expenditures. The population used in this study were districts/cities in South Kalimantan, this study used quantitative research methods, and this data analysis technique used panel data with multiple linear regression and secondary data for nine years (2011-2019). Capital expenditures have an important role in improving public services, such as increasing the value of assets and obtaining assets, and improving public facilities with regional expenditures, which are effective in increasing the regional economy, such as increasing the useful life or adding value to road and bridge, irrigation and network assets. In the results of this study, the results of the linear regression analysis conducted show that the variables of Local Taxes and levies on districts and cities in South Kalimantan are not significant to capital expenditure and have a positive value, which means that the variables of Regional Taxes and Regional Levies have a significant relationship direction of Capital Expenditures but has no effect on Capital Expenditures. Balanced Funds in districts and cities in South Kalimantan have a positive value and significant effect on capital expenditure. Silpa in districts and cities in South Kalimantan has a significant positive effect on capital expenditure, which means that the Balanced Fund and SiLPA variables have a unidirectional relationship, meaning that it decreases. -the increase in the Balancing Fund and SiLPA variables in districts and cities in South Kalimantan affects capital expenditure
Innovative Flipped Classroom Learning in Improving Critical Thinking Skills in Elementary School Students Viera Setyani; Widia Ningsih; Nur Afni Pratiwi; Sugianoor; Siti Munfiatik
Kasyafa: Jurnal Pendidikan Agama Islam Vol. 2 No. 2 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/kasyafa.v2i2.110

Abstract

This study aims to explore the application of the innovative Flipped Classroom learning model to improve critical thinking skills in elementary school students. The Flipped Classroom model reverses the traditional learning sequence by providing learning materials to students before face-to-face sessions, allowing class time to be used for discussion, collaboration, and problem-solving. Through this approach, students are encouraged to be more active, independent, and reflective in the learning process. The research method used was a descriptive qualitative study using observation, interviews, and documentation techniques with teachers and fifth-grade students at an elementary school in Indonesia. The results indicate that the implementation of the Flipped Classroom significantly improves indicators of critical thinking skills, such as the ability to analyze, evaluate, and summarize information. These findings contribute to the development of learning strategies that align with the demands of the Independent Curriculum, which emphasizes differentiated learning and the strengthening of critical thinking skills.
Co-Authors Nur Afni Pratiwi Saipudin Siti Munfiatik Viera Setyani Widia Ningsih