Jurnal Online Universitas Terbuka
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Contribution of Public Financial Accounting to Transparency and Accountability to Realise Good Governance
No full textThis research aims to analyse the role of public financial accounting in improving the transparency and accountability of government financial management, as part of efforts to achieve good governance. The method used in this research is qualitative with a descriptive analysis approach based on secondary data, which includes literature review, documents, and related reports. The results show that public financial accounting plays an important role in improving the transparency of government financial management through several aspects, such as the preparation of reliable financial reports, the application of information technology in the accounting system, and the implementation of independent external audits. In addition, public education on accounting principles and public financial management is proven to increase public awareness of their right to obtain clear and accurate financial information. Public involvement in budget management oversight also strengthens government accountability, creating more effective social control. The findings of this study confirm that public financial accounting, both in terms of report transparency and public oversight, has a significant role to play in supporting the creation of transparent, accountable and people-orientated governance. Therefore, the development and implementation of community accounting needs to be strengthened as an instrument to improve the quality of governance in Indonesia
The Role of Premium Services in Co-Creation Experience and Game Loyalty
No full textPurpose – This research aimed to analyze relationship between leader-member exchange, person-organization fit, and perceived organizational support on employee work engagement.
Purpose – The aim of this study was the assessment of how co-creation experiences and in-game value creation contribute to increased game loyalty in premium services.
Methodology – A total of 326 mobile online gamers in Indonesia who utilized premium services provided survey data for the model analysis. This was carried out using structural equation modeling based on partial least squares (SEM-PLS).
Results – The results demonstrated that players' propensity to co-create with gaming firms was significantly influenced by online brand community identification, greater functionality, customization, and self-indulgence. Also, on the basis of co-creation experience, there were significant value realization results. In addition, the results demonstrated a strong correlation between game loyalty, in-game value co-creation, and social experience.
Originality – This literature provided valuable insights for improving game loyalty in premium game services through value co-creation experience
Analysis of Student’s Numeracy Literacy Skill Based on Reflective-Impulsive Cognitive Style
No full textThe research belongs to a qualitative descriptive study that aims to describe the numeracy literacy skills students grade 8 of State Junior High School of Kota Baru I (SMPN Kota Baru) in terms of their cognitive styles. The subjects of this study were eight students representing students with reflective cognitive styles yet impulsive cognitive styles. Data collection techniques were, matching familiar figure test (MFFT) to classify students based on their cognitive styles, numeracy literacy tests, and interviews. Data analysis techniques used were data reduction, data presentation, and drawing conclusions. The results of this study showed that the level of numeracy literacy skills of reflective students (SR) was respectively SR 1 is 88%, SR 2 is 67%, SR 3 is 79% and SR 4 is 91%. The level of numeracy literacy skills of impulsive students (SI) was respectively SI 1 is 58%, SI 2 is 67%, SI 3 is 50% and SI 4 is 63%. Reflective subjects have a category of high and very high numeracy literacy ability levels while impulsive subjects have a category of medium and high numeracy literacy ability levels. Reflective students need a long time to understand the problem by describing it into a mathematical model so that reflective students excel in the reasoning aspect. Impulsive students tend to be quick in answering questions but pay less attention to the right answers so that impulsive students stand out in the communication aspect
Peningkatan Hasil Belajar Matematika Kelas III Materi Operasi Pecahan Melalui Metode Learning by Game dengan Media Gambar Pecahan
No full textThis research aims to improve mathematics learning outcomes regarding fraction operations through the Learning by Game method with fraction pictures for class III students at SDN 1 Petir. This research was carried out in two cycles, each cycle held 2 meetings. Each cycle consists of 4 stages, namely planning, implementation, observation and reflection. This type of research uses classroom action research (PTK). The method used in this research is a descriptive qualitative approach method which was carried out on 20 class III students. Data collection techniques use tests and observations. The research results have increased with the Learning by game method using fractional image media. In cycle I and cycle II there was an increase in learning outcomes from 55% in the first cycle to 90% in the second cycle. The results of this research can be concluded that the application of the learning by game learning model using fraction image media has proven to be able to improve mathematics learning outcomes regarding fraction operations in class III students at SD Negeri 1 Petir in 2024
Keselarasan materi Pancasila dan Kewarganegaraan di perguruan tinggi seni budaya berdasarkan Kebijakan Kementerian Pendidikan 2020
No full textKajian ini merupakan jenis penelitian kualitatif yang bertujuan menelaah kesesuaian materi perkuliahan Pancasila dan Kewarganegaraan dengan Keputusan Direktur Jenderal Pendidikan Tinggi Kementerian Pendidikan Dan Kebudayaan RI nomor 84/E/KPT/2020. Kajian ini dilakukan di Institut Seni Budaya Indonesia Bandung. Data dikumpulkan melalui wawancara dan studi pustaka. Teknik analisis data secara kualitatif dilakukan melalui tahapan reduksi data, penyajian data, penarikan kesimpulan, dan verifikasi. Hasil kajian menunjukkan bahwa materi perkuliahan Pancasila dan Kewarganegaraan pada perguruan tinggi berbasis seni dan budaya belum sepenuhnya sesuai dengan Keputusan Direktur Jenderal Pendidikan Tinggi Kementerian Pendidikan dan Kebudayaan RI nomor 84/E/KPT/2020. Untuk itu, seyogyanya perlu dilakukan beberapa penyesuaian dengan tidak meninggalkan ciri khas yang dimiliki masing-masing program studi
Analysis Of The Relationship Between Working Capital And Cash Flow And Its Influence On Financial Performance
Get PDFObjective study This For analyze connection between working capital with Genre cash flow and its effects to performance finance . Through literature studies from results study past and results study This showing that working capital and flow cash flow has very close relationship . working capital and flows cash flow is very blessed tightly . Working capital can be measured with see rotation cash flow at a time period time certain factors and Working Capital and Cash Flow are influential to performance company . The more tall level cash turnover means increasingly fast return of incoming cash to the company . With Thus , cash will be can used return as working capital For finance activity its operations so that No bother condition finance company with thereby can increase profits for company . Suggestions for further research are several study Still focused on cash flow _ general , preferably done study in a way deep to three type cash flow ie operations , investments and financin
IMPLEMENTASI PENGEMBANGAN SDM PADA KINERJA KARYAWAN PENJUALAN PT AKUSARA KABUPATEN GROBOGAN
Get PDFHuman resource development is the most important factor for a company that is used to increase employee performance productivity and expand employee capacity. This research aims to analyze and find out the implementation of human resource development on the performance of sales employees at PT Akusara. Research methods use qualitative methods by conducting interviews with objects to obtain the necessary information and data. The results of this research show that the Human Resource Development that has been implemented at Akusara PT is by performing 3 techniques namely Needs Analysis, Program Design and Evaluation. The research results to refer to the perspective of the research object are sales employees with a working time of less than 1 year and sales workers with working time over 1 year. Where both explain that with the development of human resources this can develop the ability of sales employees in particular in achieving the sales targets set by the company
Tingkat Kepuasan Pengguna Aplikasi Sijapri pada Pelayanan Pengajuan Permohonan Subkontrak bagi Pengusaha Kawasan Berikat Di KPPBC TMP A Bogor
Get PDFIndonesia termasuk negara yang tidak luput dari penyebaran Covid-19, berbagai sektor terkena imbas dari pendemi ini seperti kesehatan, ekonomi, pendidikan, dan bahkan pola hidup. Pemerintah diharuskan menerapkan perubahan secara signifikan dan cepat untuk merespon kondisi ini dan upaya bertahan ditengah pendemi. Kebijakan PSBB membuat masyarakat khusus pengusaha Kawasan berikat menjadi penghalang dalam mendapatkan pelayanan publik. Pemerintah dituntut mengimplementasikan e-government untuk dapat memberikan pelayanan kepada publik. KPPBC Bogor sebagai salah 1 (satu) kantor pelayanan publik menerapkan aplikasi perizinan online pengeluaran/pemasukkan sementara dan jaminan (SIJAPRI). Tujuan dari aplikasi ini adalah memudahkan pengusaha kawasan berikat untuk melakukan pengajuan permohonan izin subkontrak. Oleh sebab itu, manfat dari karya ilmiah ini adalah untuk menggambarkan tingkat kepuasan perusahaan Kawasan Berikat dalam menggunakan aplikasi SIJAPRI. Cara pengukuran yang dipakai dalam penulisan ini adalah deskriptif kuantitatif. Sampel yang diambil sebanyak 96 responden dari total 126 seluruh responden dengan menggunakan metode slovin. Metode pengumpulan data memnfaatkan google form. Hasil dari penelitian ini secara keseluruhan atas 4 (empat) aspek yaitu kemudahan, bebas biaya, efektivitas, dan transparansi dinilai 100% dikategorikan sangat puas, aspek efisiensi dinilai 97.50% dikategorikan sangat puas, sedangkan aspek kecepatan dinilai 93.96% dikategorikan sangat puas. Saran yang diberikan oleh peneliti antara lain perbaikan sistem, dan meningkatkan kecepatan respon layanan
PENDAMPINGAN PENGELOLAAN BUMDES DI DESA PISAK KABUPATEN BENGKAYANG
Get PDFKegiatan pendampingan pengembangan unit pariwisata Bumdes Desa Pisak dilaksanakan pada tanggal 06 Desember 2023 dengan tujuan untuk meningkatkan pengetahuan dan keterampilan pengurus POKDARWIS dan Bumdes dalam mengembangkan unit pariwisata Bumdes. Metode yang digunakan dalam kegiatan ini adalah ceramah/tutorial tatap muka. Hasil kegiatan ini adalah peserta mendapatkan pengetahuan dan keterampilan baru mengenai pengembangan unit pariwisata Bumdes, yang meliputi: Pengertian unit pariwisata Bumdes, Jenis-jenis unit pariwisata Bumdes, Perencanaan dan pengembangan unit pariwisata Bumdes, Operasional dan pemasaran unit pariwisata Bumdes. Kegiatan ini diharapkan dapat mendorong peningkatan kualitas pengelolaan unit pariwisata Bumdes dan meningkatkan pendapatan masyarakat Desa Pisak melalui sektor pariwisata.
Assistance activities for the development of the Pisak Village Bumdes tourism unit were carried out on 06 December 2023 with the aim of increasing the knowledge and skills of POKDARWIS and Bumdes administrators in developing the Bumdes tourism unit. The method used in this activity is face-to-face lecture/tutorial. The result of this activity is that participants gain new knowledge and skills regarding the development of Bumdes tourism units, which include: Understanding Bumdes tourism units, Types of Bumdes tourism units, Planning and development of Bumdes tourism units, Operations and marketing of Bumdes tourism units. It is hoped that this activity can encourage improvements in the quality of management of the Bumdes tourism unit and increase the income of the Pisak Village community through the tourism secto
Cosmetic Products with Halal Labels to Generation Z Does it Matter?
Get PDFThe demand for halal products in Indonesia is increasing and expanding. Not only for food products but has expanded to other product categories such as cosmetics, pharmaceuticals, financial services, and tourism. Indonesia is one of the cosmetic markets that are quite large so the business is prospective and promising. The potential of this domestic market includes the increasing number of young population or generation Z. This study aims to further analyze the factors that drive the behavior of consumers of generation Z towards purchasing decisions of halal cosmetic products. This study uses a qualitative approach with a descriptive survey technique. The analysis was carried out on primary data obtained from interviews with informants. From the predetermined criteria, 15 women were obtained as informants. Findings. The results of the study found that the consumption pattern of cosmetics in Generation Z was driven by product quality, price, halal labels, and brand ambassadors. Further findings state that although generation Z knows and believes in the truth in religion, these beliefs and knowledge are not internalized in consuming halal cosmetics