Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Usnul Hotimah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Rasio Keuangan Dan Karakteristik Pemerintah Provinsi Jawa Timur Tahun Anggaran 2020-2023 Terhadap Financial Distress Indy Fathimatuz Zahro; Aji Safawalina Marawata; Alfin Nurul Afifah; Felanti Wulandari; Muhammad Tadhi Viki Taurrohman; Malika Safira Salsabila; Mely Septiawati; Usnul Hotimah
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.887

Abstract

This research aims to evaluate the effect of financial ratios and local government characteristics on Financial Distress conditions in East Java Province during the 2020-2023 budget period. The background of this research is based on the importance of transparency and accountability in local financial management, which has a direct impact on the quality of public services. Financial Distress in this context is defined as the inability of local governments to meet their financial obligations and provide public services according to established standards. This study tests the hypothesis that the effectiveness ratio, efficiency, growth, degree of decentralization, population, and area affect Financial Distress. Using a quantitative approach and secondary data from the financial statements of three districts/cities, the results of the analysis show that all independent variables do not have a significant effect on Financial Distress, as indicated by significance values that exceed 0.05. These results indicate that further studies are needed with broader data coverage and a more in-depth analytical approach to identify factors that affect Financial Distress in the local government sector.
UPAYA MENINGKATKAN HASIL BELAJAR SISWA DALAM PEMBELAJARAN IPAS KELAS V PADA MATERI RANTAI MAKANAN MENGGUNAKAN PEMBELAJARAN TERDIFERENSIASI DI SDN TEGAL ALUR 20 PETANG Usnul Hotimah; Harlinda Syofyan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 3 (2025): Volume 10 No3 September, 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i3.29376

Abstract

This research aims to improve students' science learning outcomes on food chain materials by using differentiated learning. Differentiated learning is learning that accommodates the diverse needs of students. This research was conducted using the Kemmis & Mc Taggart model Class Action Research (PTK) method which will be used in two cycles, including planning, implementation, observation, and reflection activities. The subjects of this study are 30 students of class V of SDN Tegal Alur 20 Petang. The results of this study prove that differentiated learning can improve student learning outcomes in science learning, this can be proven from the completeness in each cycle. The first cycle activity with the results of student pretest scores of 77% and posttest scores to 67% is due to a decrease of around 10% in student learning outcomes. However, in the second cycle, the pretest score was 80% and the posttest score was 97%, this was due to an increase of around 17%. This can prove that every meeting in both cycle I and cycle II has increased. Although it does not increase overall, this can be proven that in the learning process that has been carried out, it can be seen from the enthusiasm of students to learn and learning is a fun thing with teachers introducing differentiated learning in places where students learn actively and creatively, it can be said that differentiated learning can improve science learning outcomes.
Co-Authors Aji Safawalina Marawata Alfin Nurul Afifah Felanti Wulandari Harlinda Syofyan Indy Fathimatuz Zahro Malika Safira Salsabila Mely Septiawati Muhammad Tadhi Viki Taurrohman