Claim Missing Document
Check
Articles

Found 2 Documents
Search

Challenges Behind the Numbers: Obstacles in the Management and Reporting of BOS Funds at SDN Mataram City Akmal Yusuf; Suhaedi, Wirawan
Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.23310

Abstract

The purpose of this study is to analyze in depth the factors that hinder the management and reporting of BOS funds at SDN Mataram. By understanding the root causes of the problems faced, it is hoped that the results of this study can provide relevant and practical recommendations to improve the efficiency and effectiveness of BOS fund management and reporting. The data collection technique used in this study is in-depth interviews with informants, and the data analysis method employed is thematic analysis. The research findings reveal several challenges in the management and reporting of BOS funds, including unit price standards (SSH) that are not in line with market prices, disparities between the amount of BOS funds received by schools and the number of operational needs that must be met, and the large number of documents that must be prepared in an insufficient amount of time.
Pengangguran Terdidik : Analisis Faktor Yang Mempengaruhi dan Upaya Penanggulangannya. Harahap, Erni Febrina; Akmal Yusuf
Jurnal Ekonomi Sakti Vol 14 No 3 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i3.459

Abstract

ABSTRACT This study analyse the influence of education level, average wages, employment opportunities, and economic growth on educated unemployment in West Sumatra from 2017 to 2023. The quantitative method used panel data combining time series and cross-sectional data of 19 districts/cities, analysed using a Fixed Effect regression model. Results indicate that all independent variables significantly affect educated unemployment jointly, with an R-squared of 96.82%. Partially, education level and employment opportunities have significant positive effects, while economic growth has a significant negative effect. Average wages have a positive but not significant effect. These findings indicate a mismatch between educational attainment and labor market needs in the region. The need for enhanced graduate skill development and policies that steer economic growth toward creating jobs suitable for educated workers. This study provides a basis for regional government policy recommendations to reduce educated unemployment and improve labor absorption in West Sumatra.