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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar International Journal of Pedagogy and Teacher Education Business and Accounting Education Journal
Hardi Raharjo, Teguh
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Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Pemanfaatan Aplikasi SISKEUDES Terhadap Kualitas Laporan Dana Desa Di Kecamatan Blora dengan Sistem Pengawasan Internal sebagai Variabel Moderasi Agustina, Lila; Hardi Raharjo, Teguh
Business and Accounting Education Journal Vol. 6 No. 3 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i3.25148

Abstract

Laporan keuangan dana desa yang berkualitas merupakan hal yang harus dapat dihasilkan oleh Pemerintah desa sebagai bentuk akuntabilitas dan transparasi kepada masyarakat. Tujuan penelitian ini adalah untuk mengetahui pengaruh sistem keuangan desa (SISKEUDES) terhadap kualitas laporan keuangan dan mengetahui apakah sistem pengawasan internal memperkuat pengaruh SISKEUDES terhadap kualitas laporan keuangan dana desa Tambaksari, Kabupaten Blora. Penelitian ini menggunakan pendekatan kuantitatif dengan desain survei. Teknik pengumpulan data menggunakan kuesioner yang telah diuji validitas dan reliablitasnya. Teknik analisis data menggunakan analisis regresi berganda, uji t, dan uji Moderated Regression Analysis MRA. Hasil penelitian menunjukkan bahwa menunjukkan bahwa pemanfaatan SISKEUDES berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan, dengan t hitung 8,768 > t tabel 2,013 dan p-value 0,000 < 0,05. Selain itu, Sistem Pengawasan Internal terbukti memoderasi pengaruh tersebut, ditunjukkan oleh nilai t hitung interaksi sebesar 11,693 > t tabel 2,014 dan p-value 0,000. Artinya, pengawasan internal yang baik memperkuat hubungan antara pemanfaatan SISKEUDES dan kualitas laporan keuangan.
Evaluasi Pengelolaan Keuangan Desa Melalui Sistem Keuangan Desa di Desa Kamolan Kabupaten Blora PuspitaSari, Desi; Hardi Raharjo, Teguh
Business and Accounting Education Journal Vol. 6 No. 3 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i3.25298

Abstract

Penelitian  ini bertujuan  untuk  mengevaluasi  penerapan  SISKEUDES  dalam  pengelolaan  keuangan  desa di Desa Kamolan, Kabupaten Blora. Penelitian ini menggunakan pendekatan kualitatif dengan jenis naratif dan model evaluatif discrepancy. Teknik pengumpulan data menggunakan wawancara, observasi, dan dokumentasi yang dilakukan perangkat Desa Kamolan. Teknik analisis data menggunakan kondensasi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa  Penggunaan SISKEUDES pada tahap pengelolaan keuangan terdiri dari tahap perencanaan, penatausahaan, pelaporan dan pertanggungjawaban. Penggunaan dalam tahap tersebut masih mengalami kendala seperti bug aplikasi, keterlambatan unggah dokumen, dan musyawarah desa yang tidak bisa terintegrasi dengan aplikasi SISKEUDES.
PENGARUH KOMITMEN ORGANISASI, KOMPETENSI APARATUR, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP IMPLEMENTASI SAKIP DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL Fatinaya Mardha, Salsabila; Hardi Raharjo, Teguh
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47464

Abstract

This research examines the effect of organizational commitment, apparatus competence, and information technology utilization on the implementation of SAKIP at the Population and Civil Registration Office. The method used is a quantitative approach with an associative design and a confirmatory research design. Data collection was conducted via a questionnaire. The study population consisted of 125 employees of the Population and Civil Registration Offices in Pati and Jepara Regencies, with a sample of 76 respondents selected using convenience sampling. The collected data were analyzed through multiple linear regression, partial and simultaneous hypothesis testing, as well as coefficient of determination analysis using IBM SPSS version 25. The findings indicate that organizational commitment has a positive but insignificant effect on the implementation of SAKIP. Conversely, apparatus competence and the use of information technology significantly and positively influence the implementation of SAKIP. Collectively, the three independent variables explain 50.1% of the variance in SAKIP implementation of SAKIP, with an F-calculated value (24.073) > F-table value (2.732) and a significance level of 0.000 < 0.05. The coefficient of determination (R²) of 0.501 indicates that the three variables account for 50.1% of the variation in SAKIP implementation, whereas the remaining percentage is explained by variables beyond the scope of this study.
Assessing Teachers’ Pedagogical Performance under the Merdeka Curriculum in Indonesian Vocational School Ismiyati, Ismiyati; Tusyanah, Tusyanah; Sholikah, Mar'atus; Hardi Raharjo, Teguh; Sulistyawati, Sulistyawati; Legowo, Djoko
International Journal of Pedagogy and Teacher Education Vol 10, No 1 (2026): International Journal of Pedagogy and Teacher Education - April
Publisher : The Faculty of Teacher Training and Education (FKIP), Universitas Sebelas Maret, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/ijpte.v10i1.110020

Abstract

The implementation of the Merdeka Curriculum in Indonesia requires teachers to demonstrate strong pedagogical performance aligned with student-centered learning, flexible instructional design, and competency-based assessment. However, empirical evidence on variations in teachers’ pedagogical performance, particularly in vocational education, remains limited. This study aims to identify clusters of teachers’ pedagogical performance and to describe the characteristics of each cluster within the context of the Merdeka Curriculum. A quantitative approach was employed involving 99 vocational high school teachers from the Office Management and Business Services (OMBS) program in Central Java, Indonesia. Data were collected using a structured questionnaire covering lesson planning, instructional implementation, classroom management, and assessment practices. K-means cluster analysis was applied to classify teachers based on similarities in pedagogical performance. The findings reveal three distinct clusters of pedagogical performance: low (35%), moderate (38%), and high (27%). The high-performance cluster is characterized by systematic lesson planning, active learning strategies, and consistent use of formative assessment. The moderate cluster demonstrates relatively adequate instructional planning but limited innovation in instructional practice. The low-performance cluster reflects teacher-centered practices and restricted assessment variation. These findings highlight the heterogeneous nature of teachers’ pedagogical performance in implementing the Merdeka Curriculum. These findings suggest the need for targeted professional development, particularly for teachers in the moderate and low clusters, to support the adoption of more student-centered and competency-based practices
Co-Authors Agustina, Lila Fatinaya Mardha, Salsabila Ismiyati, Ismiyati Legowo, Djoko Mega Fatimah Rosana Sholikah, Mar'atus Sulistyawati Sulistyawati Tusyanah Tusyanah