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All Journal Indonesian Journal of Science and Mathematics Education Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I
Putri, Intan Yulia
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Economics, Econometrics & Finance Education Mathematics Social Sciences

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Financial Performance Analysis of the Department of Culture (Kundha Kabudayan) of Gunungkidul Regency in the Management of the Regional Revenue and Expenditure Budget (APBD) for the Years 2019–2024 Putri, Intan Yulia; Santoso, Fahrul Imam
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 5 No. 1 (2025): Articles Research May 2025
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v5i1.587

Abstract

The development of culture in Gunungkidul Regency has flourished thanks to the Special Autonomy Fund, which supports the preservation, development, and utilization of local culture through the preservation of historical sites, the revitalization of traditional arts, and community-involved activities. The achievement of budget realization, as reflected in the Budget Realization Report of Regional Revenue and Expenditure (APBD) from 2019 to 2024, has shown fluctuations. This research aims to evaluate the financial performance of the Cultural Affairs Office of Gunungkidul Regency for the fiscal years 2019–2024. This study employs a qualitative approach, utilizing data collection methods such as observation, documentation, and interviews. The data used consist of primary data obtained from interviews with the staff of the Cultural Affairs Office of Gunungkidul Regency, as well as secondary data from the Budget Realization Report of Regional Revenue and Expenditure (APBD) for 2019–2024. The research focuses on analyzing the financial performance ratios, including efficiency ratios, effectiveness ratios, expenditure variance ratios, expenditure growth ratios, and SILPA (Remaining Budget Balance) ratios. The results indicate that the financial performance of the Cultural Affairs Office of Gunungkidul Regency, as measured by efficiency ratios, effectiveness ratios, and variance analysis, is generally good, with positive expenditure growth and a declining SILPA ratio. However, this study also finds that the effectiveness ratio is still relatively low. These findings are expected to provide valuable input for the Cultural Affairs Office of Gunungkidul Regency. There is a need for capacity building for human resources and the utilization of technology for monitoring and evaluation to ensure optimal budget implementation.
PBL-Based Student Worksheet to Improve Critical Thinking Ability in Science Learning in Elementary Schools Pramudiyanti, Pramudiyanti; Pratiwi, Wulan Octi; Armansyah, Armansyah; Rohman, Fatkhur; Putri, Intan Yulia; Ariani, Devi
Indonesian Journal of Science and Mathematics Education Vol. 6 No. 1 (2023): Indonesian Journal of Science and Mathematics Education
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijsme.v6i1.17187

Abstract

This study aims to create a student worksheet based on the Problem-based Learning (PBL) model in science learning, test its feasibility, and identify student and teacher responses to the implementation of the student worksheet. The instruments were validation sheets and student and teacher response questionnaires. The research data were descriptively and qualitatively analyzed based on the criteria score. Material expert validation obtained an average of 0.8409 with "high" criteria. An average of 0.8036 with "high" criteria was obtained for language expert validation. Media expert validation obtained an average of 0.7522 with "moderately high" criteria. According to the findings of the field trial, the average response of teachers was 86% with the criteria "excellent," and the average response of students was 85% with the criteria "excellent and highly suitable." Furthermore, the n-gain value obtained was 0.7 in the "moderate" category. As a result, the developed student worksheet can be used to improve students' critical thinking skills. Thus, teachers are advised to create student worksheets based on other materials.
Co-Authors Ariani, Devi Armansyah Armansyah Fatkhur Rohman Pramudiyanti Pramudiyanti Pratiwi, Wulan Octi Santoso, Fahrul Imam