UNY Journal (Universitas Negeri Yogyakarta)
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Human capital development plan (HCDP) sebagai strategi komunikasi untuk meningkatkan kompetensi pegawai
No full textPenelitian ini menganalisis strategi komunikasi Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kota Yogyakarta serta efeknya dalam meningkatkan kompetensi Aparatur Sipil Negara (ASN) melalui Human Capital Development Plan (HCDP). Penelitian menggunakan metode kualitatif dengan pendekatan deskriptif, mengacu pada rumusan Lasswell dan Teori Komunikasi Organisasi menurut Pace, Paterson, dan Burnet. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi pada bulan September–November 2024. Hasil penelitian menunjukkan bahwa strategi komunikasi BKPSDM melibatkan rapat koordinasi, aplikasi e-office , pertemuan tatap muka, dan kuisioner. Namun pengelolaan data HCDP yang manual dan jadwal sosialisasi yang tidak terstruktur menjadi kendala dalam optimalisasi program. Kesimpulannya, strategi komunikasi BKPSDM telah berjalan baik, namun diperlukan pengelolaan data digital dan penjadwalan sosialisasi yang lebih terorganisir untuk mendukung penerapan HCDP secara efektif. This study analyzes the communication strategies of the Agency for Personnel and Human Resource Development (BKPSDM) of Yogyakarta City and their effects on improving the competencies of Civil Servants (ASN) through the Human Capital Development Plan (HCDP). The research employs a qualitative method with a descriptive approach, referring to Lasswell's formula and Organizational Communication Theory by Pace, Paterson, and Burnet. Data were collected through in-depth interviews, observations, and documentation from September to November 2024. The findings reveal that BKPSDM's communication strategies involve coordination meetings, e-office applications, face-to-face meetings, and questionnaires. However, the manual management of HCDP data and unstructured training socialization schedules hinder optimal program implementation. The findings of this study indicate that BKPSDM's communication strategy has been functioning well; however, better digital data management and a more organized socialization schedule are needed to support the effective implementation of HCDP
The Implementation of Mobile-Based Learning on Vocational High School Students: Systematic Literature Review
No full textThis study aims to analyze the impact of mobile-based learning, especially android-based, on learning outcomes, student interest, and work readiness in Vocational High School. Using the Systematic Literature Review (SLR) method based on the PRISMA approach, researchers identified and analyzed 31 relevant publications from 2020 to 2024. The results of this study indicate that android-based learning significantly improves learning outcomes of vocational high school students, especially in vocational subjects. Android-based applications provide flexibility and interactivity that allow students to understand the subject matter more deeply than conventional learning methods. In addition, android-based application also plays an important role in increasing student interest. Interactive features, such as interesting simulations and visualizations, have been shown to increase student interest in the learning process, making learning more interesting and relevant to them. On the other hand, the use of android media in learning also shows a positive impact on student work readiness. Project Based Learning (PjBL) and practical simulations integrated into android-based learning applications strengthen students' basic knowledge and help them to develop practical skills that are relevant to the demands of the industrial world. Overall, this study confirms that android-based learning has great potential in improving the quality of Vocational High School education, both in terms of academic aspects and work readiness skills
The Development of Virtual Reality-Based Electric Motor Rewinding Learning Media for Improving Electrical Equipment Repair Competency in Vocational Schools
No full textThis development research aimed to develop, assess the feasibility, determine student responses, and evaluate the effectiveness of virtual reality-based electrical motor rewinding learning media in enhancing electrical equipment repair competency at Vocational High Schools. Using the ADDIE model (Analyze, Design, Develop, Implement, Evaluate), the study was conducted at State Vocational High Schools 5 Batam, State Vocational High Schools 7 Batam, and S State Vocational High Schools Teladan Batam. The subjects were 11th-grade students specializing in Electrical Power Installation. Data was collected via interviews, questionnaires, and tests. Expert judgment validated the instruments, and Cronbach Alpha confirmed their reliability. Data analysis involved descriptive statistics and t-tests. The study yielded Virtual Reality based electrical motor re-winding learning media, a guidebook, and job sheets. Feasibility tests showed "very feasible" ratings from both material experts (93%) and media experts (83%). Student responses in the experimental group were "very good" (87%). The media proved effective in improving competency, with experimental group post-test scores significantly higher than the control group. The media demonstrated a "moderate" effectiveness level with a gain score of 0.47, and a t-test value of 0.000 indicated that Ho was rejected and Ha accepted, confirming its effectiveness in enhancing electrical equipment repair competency.
Recurrent Neural Network Model for Short-term Electric Load Forecasting
No full textAccurate short-term electricity load forecasting is critical for planning power generation and maintaining cost efficiency. Since the amount of electricity generated significantly affects the cost-efficiency of power generation, a forecasting method with high accuracy is required. In response, this study developed a Recurrent Neural Network (RNN) model architecture trained using three different algorithms: Levenberg-Marquardt, Bayesian Regularization, and Scaled Conjugate Gradient. The model's performance was evaluated using the Mean Absolute Percentage Error (MAPE) metric. Historical load data were categorized by day type and divided into training and testing sets. The best-performing RNN model was used to carry out load forecasting, which was then compared to the forecasting results from PT PLN. Among the models tested, the RNN trained with Bayesian Regularization, configured with an 8-16-1 network architecture using a learning rate of 0.01 achieved the highest accuracy. In a two-week forecasting simulation, this model reached a MAPE of 1.4084%, significantly outperforming the 3.3160% error from PLN’s conventional forecasting method. These results underpin the effectiveness of RNNs, particularly when trained with Bayesian Regularization, for enhancing short-term electricity load forecasting within the scope of this dataset
Development of Virtual Reality-Based Electric Motor Control Simulation for Improving Electric Motor Installation Competency in Vocational High Schools
No full textMany vocational schools in Indonesia face limitations in laboratory facilities and practical equipment, which hinders students’ ability to master electric motor installation competencies. Virtual Reality (VR) offers a potential solution by providing safe, interactive, and cost-efficient learning environments that simulate real laboratory conditions. This study aims to develop and assess the feasibility of a VR-based electric motor control simulation as instructional media for vocational high schools. The novelty of this research lies in integrating pedagogical, ergonomic, and occupational safety aspects into VR learning, which are rarely addressed in previous studies. A Research and Development (R&D) approach was employed using a modified Waterfall model. Three-dimensional assets were created in Blender and implemented in Unreal Engine 5 to build immersive virtual environments. Validation was conducted by two media experts, two material experts, and 73 vocational students using questionnaires, observations, and pre/post-tests. The results showed feasibility scores of 68.53% from media experts and 79.58% from material experts, both categorized as feasible. Reliability analysis confirmed Cronbach’s Alpha values above 0.75, while student trials indicated significant learning improvement. These findings demonstrate that the developed VR simulation is feasible and effective as a pre-practical learning tool. In conclusion, this study contributes theoretically by extending VR pedagogy to safety-oriented vocational training and provides practical implications as an innovative solution for schools with limited resources
PENGARUH GENDER TERHADAP TINGKAT PARTISIPASI ANGKATAN KERJA (TPAK) PADA PROVINSI DI INDONESIA TAHUN 2023
No full textKetidaksetaraan gender dalam ketenagakerjaan masih menjadi tantangan di Indonesia. Budaya patriarki, norma sosial, pendidikan, serta kebijakan yang kurang inklusif menjadi faktor utama yang menyebabkan rendahnya partisipasi perempuan dalam angkatan kerja dibandingkan laki-laki. Data dari BPS tahun 2023 menunjukkan adanya kesenjangan signifikan antara tingkat partisipasi angkatan kerja laki-laki dan perempuan di berbagai provinsi. Selain itu, perempuan sering kali menghadapi diskriminasi dalam bentuk kesenjangan upah, akses terbatas terhadap pendidikan dan pelatihan kerja, serta anggapan sosial yang membatasi peluang mereka di dunia kerja. Penelitian ini menggunakan metode studi pustaka dan analisis kuantitatif berbasis data sekunder untuk mengidentifikasi faktor-faktor yang mempengaruhi ketidaksetaraan gender dalam ketenagakerjaan di Indonesia. Penelitian ini bertujuan untuk mengidentifikasi bagaimana pengaruh gender terhadap TPAK. Hasil penelitian menunjukkan bahwa faktor pendidikan, ekonomi, dan budaya memiliki pengaruh signifikan terhadap tingkat partisipasi perempuan dalam dunia kerja. Oleh karena itu, diperlukan kebijakan ketenagakerjaan yang lebih inklusif serta upaya peningkatan akses perempuan terhadap pendidikan dan pelatihan kerja guna menciptakan lingkungan kerja yang lebih adil dan setara bagi semua gender
PENYUSUNAN MEDIA PEMBELAJARAN BERBASIS MONOPOLI PADA MATERI AKTIVITAS KEGIATAN EKONOMI PADA SISWA SMP DHARMA WANITA PARE KABUPATEN KEDIRI
No full textPenelitian ini memiliki tujuan untuk menyelesaikan masalah yang sedang dihadapi pendidik dan peserta didik, dimana kurangnya pendidik dalam menyajikan materi pembelajaran dan peserta didik yang sulit memahami materi yang diberikan oleh pendidik. Oleh sebab itu solusi yang tepat dalam menghadapi permasalahan tersebut adalah dengan menyusun media pembelajaran. Penelitian ini menggunakan metode quasi eksperimental dengan siswa kelas VII yang berjumlah 23 orang sebagai subjek penelitian. Temuan penelitian menunjukkan bahwa penerapan media pembelajaran monopoli valid dengan skor 96% oleh ahli media, valid dengan skor 84% oleh ahli materi. Kepraktisan media monopoli dinyatakan praktis dengan skor 84% oleh guru dan dinyatakan praktis dengan skor 93% oleh siswa. Keefektifan media monopoli juga dinyatakan efektif dengan skor rata-rata saat pretest memperoleh 57% dan saat postest 84%. Dari hasil tersebut dapat disimpulkan bahwa penyusunan media pembelajaran monopoli memenuhi standar validitas, efektivitas, dan kemudahan penggunaan.
Kata Kunci: Media monopoli, Kegiatan Ekonomi, Validitas, Kepraktisan, Efektivitas
The Effect of Audit Tenure, Client Importance, and Auditor Specialization on Audit Quality
No full textThis study aims to examine the effect of audit tenure, client importance, and auditor specialization on audit quality. The population in this study consisted of 185 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022, which were selected through purposive sampling method. The analysis was carried out using Logistic Regression through STATA 17 software. The results of this study indicate that audit tenure has no effect on audit quality, client importance has a negative and significant effect on audit quality and auditor specialization has a positive and significant effect on audit quality. The results of this study have significant implications for understanding how important it is to conduct audits conducted by specialist auditors because it has been proven by research that specialist auditors are able to provide higher audit quality, so perhaps policy makers and companies need to regulate in the client acceptance process that they must accept clients in the same industry in order to produce high quality audit reports.
Keywords: Audit Tenure, Client Importance, Auditor Specialization, Audit Quality, Logistic Regression
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh yang diberikan oleh audit tenure, client importance, dan spesialisasi auditor terhadap kualitas audit. Populasi dalam penelitian terdiri dari 185 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022, yang dipilih melalui metode purposive sampling. Analisis dilakukan menggunakan Regresi Logistik melalui perangkat lunak STATA 17. Hasil penelitian ini menunjukkan bahwa audit tenure tidak berpengaruh terhadap kualitas audit, client importance berpengaruh secara negatif dan signifikan terhadap kualitas audit dan spesialisasi auditor berpengaruh positif dan signifikan terhadap kualitas audit. Hasil penelitian ini memiliki implikasi yang signifikan terhadap pemahaman betapa pentingnya melakukan audit yang dilakukan auditor spesialis karena telah terbukti secara riset bahwa auditor spesialis mampu memberikan kualitas audit yang lebih tinggi, sehingga mungkin pembuat kebijakan maupun perusahaan perlu mengatur dalam proses penerimaan klien bahwa harus menerima klien dalam industri yang sama agar dapat menghasilkan laporan audit yang berkualitas tinggi.
Kata Kunci: Audit Tenure, Client Importance, Spesialisasi Auditor, Kualitas Audit, Regresi Logisti
Determinasi Penyebab Ketidakberhasilan dalam Pencapaian Opini WTP: Analisis pada Pemerintah Daerah di Indonesia
No full textThis study aims to identify the determinants contributing to the inability of local governments in Indonesia to attain an Unqualified Opinion (WTP) on their Local Government Financial Reports (LKPD) for the fiscal years 2020–2022. Employing a descriptive quantitative approach, the research investigates the underlying factors responsible for this failure by analyzing 143 Audit Reports (LHP) of LKPD that received opinions other than WTP from 81 local government entities. The findings reveal that the failure of local governments to achieve a WTP opinion during the 2020–2022 period was primarily driven by three key factors: (1) Non-compliance with Government Accounting Standards (SAP) in financial reporting, particularly in accounts related to fixed assets, current assets, capital expenditures, operating expenses, short-term liabilities, revenue, and unexpected expenditures. (2) Deficiencies in the Internal Control System (SPI), including inadequate accounting and reporting controls, as well as suboptimal budget management systems. (3) Violations of regulatory requirements, often involving administrative irregularities, potential financial losses, and insufficient oversight mechanisms.
Keywords: Deficiencies in ICS, Violations of Regulatory Requirements, Audit Opinion, Misstatements, Recurring Issues
ABSTRAK
Penelitian ini bertujuan untuk mengidentifikasi determinasi yang menyebabkan kegagalan pemerintah daerah di Indonesia dalam memperoleh opini Wajar Tanpa Pengecualian (WTP) pada Laporan Keuangan Pemerintah Daerah (LKPD) periode tahun anggaran 2020-2022. Pendekatan kuantitatif deskriptif digunakan untuk menyelidiki lebih mendalam faktor-faktor penyebab kegagalan pada 143 Laporan Hasil Pemeriksaan (LHP) LKPD yang mendapatkan opini selain WTP pada 81 entitas pemerintah daerah. Hasil analisis menunjukkan bahwa kegagalan pemerintah daerah dalam mencapai opini WTP selama tahun anggaran 2020–2022 dipengaruhi oleh tiga faktor utama: (1) Penyajian laporan keuangan yang tidak sesuai dengan SAP, terutama pada kelompok akun aset tetap, aset lancar, belanja modal, beban operasi, kewajiban jangka pendek, pendapatan, dan belanja tak terduga. (2) Kelemahan dalam SPI, meliputi sistem pengendalian akuntansi dan pelaporan, serta sistem pengendalian anggaran yang tidak optimal. (3) Ketidakpatuhan terhadap regulasi, yang seringkali mencakup penyimpangan administrasi, potensi kerugian, serta kekurangan dalam pengawasan.
Kata Kunci: Kelemahan SPI, Ketidakpatuhan, Opini Audit, Salah Saji, Temuan Berulang
ABSTRAK
Penelitian ini bertujuan untuk mengidentifikasi determinasi yang menyebabkan kegagalan pemerintah daerah di Indonesia dalam memperoleh opini Wajar Tanpa Pengecualian (WTP) pada Laporan Keuangan Pemerintah Daerah (LKPD) periode tahun anggaran 2020-2022. Pendekatan kuantitatif deskriptif digunakan untuk menyelidiki lebih mendalam faktor-faktor penyebab kegagalan pada 143 Laporan Hasil Pemeriksaan (LHP) LKPD yang mendapatkan opini selain WTP pada 81 entitas pemerintah daerah. Hasil analisis menunjukkan bahwa kegagalan pemerintah daerah dalam mencapai opini WTP selama tahun anggaran 2020–2022 dipengaruhi oleh tiga faktor utama: (1) Penyajian laporan keuangan yang tidak sesuai dengan SAP, terutama pada kelompok akun aset tetap, aset lancar, belanja modal, beban operasi, kewajiban jangka pendek, pendapatan, dan belanja tak terduga. (2) Kelemahan dalam SPI, meliputi sistem pengendalian akuntansi dan pelaporan, serta sistem pengendalian anggaran yang tidak optimal. (3) Ketidakpatuhan terhadap regulasi, yang seringkali mencakup penyimpangan administrasi, potensi kerugian, serta kekurangan dalam pengawasan.
Kata Kunci: Kelemahan SPI, Ketidakpatuhan, Opini Audit, Salah Saji, Temuan Berulan
Application of Field Trip Method to Support Elementary School Children In Learning Sains Material Of Living Things
No full textInformal learning that takes place in the family environment is very important for children. Moreover, children's basic understanding and experience of living things around them by using the environment as a medium is a provision for continuing formal education. This is in line with the research objectives, namely to determine the application of the field trip method to support elementary school children's learning in understanding science material with a focus on animals as living things. This research uses a qualitative approach with descriptive methods. The data collection method is through observation, interviews, and documentation. Meanwhile, the stages of data analysis techniques include data reduction, data exposure, and conclusion drawing as well as verification. The research subjects were parents and children. The researcher also observed one of the educational tourist attractions in Yogyakarta as a family target in supporting informal learning, namely Gembira Loka zoo. The results of the observation stated that in the Gembira Loka zoo in Yogyakarta there were facilities and rides that could be used by visitors, especially parents and children, in learning science. On the other hand, from the interview, it was found that the field trip method to Gembira Loka zoo fully supports informal learning because it provides meaningful understanding and direct experience to children. Thus, this research can be a reference for families to apply the field trip method in learning science