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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Kajian Ekonomi dan Akuntansi Terapan
Alifia Rahmawati
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Economics, Econometrics & Finance Other

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EVALUASI PELAKSANAAN KEGIATAN EKSTRAKURIKULER PRAMUKA DI SEKOLAH DASAR NEGERI KENTENG 01 Alifia Rahmawati; Arsi Hardini, Agustina Tyas
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025 Build
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.26008

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi pelaksanaan kegiatan ekstrakurikuler Pramuka di Sekolah Dasar Negeri Kenteng 01 Kabupaten Semarang, dengan menggunakan model evaluasi CIPP (Context, Input, Process, Product). Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pelaksanaan kegiatan Pramuka di sekolah tersebut telah berjalan cukup baik, meskipun masih terdapat beberapa kendala dalam aspek proses dan input. Kesimpulannya, kegiatan Pramuka memberikan kontribusi positif terhadap pembentukan karakter siswa, namun perlu peningkatan pada sarana dan pelatihan pembina
Analisis Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Pemerintah Kota Depok 2021-2024 Alifia Rahmawati; Muhamad Raihan; Rifky Syah Rezkty Lubis; Siti Syilva Fadia; Zahwa Khairunnisa Asywaq
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 2 (2026): Juni: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i2.2301

Abstract

This study aims to analyze the financial performance of the Depok City Government based on the Budget Realization Reports (Laporan Realisasi Anggaran/LRA) for the 2021–2024 period. The analysis focuses on evaluating the government's ability to manage Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) and regional expenditures through the measurement of effectiveness and efficiency ratios. Sound regional financial management is an essential element in achieving good governance, transparency, accountability, and sustainable public service delivery. Therefore, assessing the realization of revenue and expenditure budgets is important to determine the extent to which financial targets have been achieved and resources have been utilized efficiently. This research employed a quantitative descriptive method using secondary data obtained from the Budget Realization Reports of the Depok City Government for the period 2021–2024. The data were analyzed using effectiveness and efficiency ratios and interpreted based on regional financial performance assessment criteria. The findings indicate that the effectiveness ratio improved significantly, increasing from 85% in 2021 (fairly effective) to 106% in 2022, 100% in 2023, and 107% in 2024 (highly effective). Meanwhile, the efficiency ratios were 96%, 98%, 104%, and 98%, respectively. These results suggest that regional expenditure management was generally quite efficient, although an inefficient condition occurred in 2023 when expenditure realization exceeded revenue realization. Overall, the financial performance of the Depok City Government demonstrated positive progress in revenue achievement and expenditure management throughout the study period.
Co-Authors Arsi Hardini, Agustina Tyas Muhamad Raihan Rifky Syah Rezkty Lubis Siti Syilva Fadia Zahwa Khairunnisa Asywaq