Teacher performance evaluation needs to be done at an educational institution with the aim to see the quality of teachers as the key determinant of success of an educational institution. Qualified teachers in turn are expected to improve the quality of learning. The purpose of this research is to know the performance evaluation of Madrasah Aliyah Model and Non Model in West Java, to know the quality of learning of Madrasah Aliyah Model and Non Model in West Java, to know the influence of teacher performance evaluation toward the quality of learning, to know comparison of teacher performance evaluation and learning quality between Madrasah Aliyah Model and Non Model in West Java as well as to know the supporting and inhibiting factors of performance evaluation of Madrasah Aliyah Model and Non Model teachers in West Java. This research uses quantitative approach, data collection technique is done through questionnaire, interview, observation and document study. The location of research in MAN 1 Bandung as MAN Model and MAN 1 Garut as MAN Non Model. Data analysis is done by using statistics. The results showed that teacher performance in both madrasahs showed quite effective performance. The quality of learning in both madrasah also shows good quality. While the influence of performance on the quality of learning in both madrasahs showed less significant effect that can be ignored or considered no effect. Comparison of teacher performance and learning quality indicate that MAN Model represented by MAN 1 Bandung is better than MAN Non Model which in research represented by MAN 1 Garut. The factors supporting the evaluation of teacher performance and the quality of learning in both madrasah are seniority of teachers so that they are professional, besides from the facility for MAN 1 Bandung becomes an advantage compared to other schools. Inhibiting factors are still low level of ability of teachers to write and research so that hard work of all parties to continue to improve the quality of both the performance of teachers and the quality of learning.
PkM activity was implemented in Cibingbin village, Cibingbin district, Kuningan regency with the target the entrepreneurs who involve with UKM belonging to kerupuk Dorokdok UKM. The activity implementation method consisted of three steps. The first step was preparation covering pre-survey, team-work, production and proposal dispatch, team coordination and partner and also� tool preparation as well as exercising materials. The second step was the step to implement the program such as� giving socialization, tutorial activity and discussion. Socialization was done through material description and discussion. The third step was evaluation and report. Evaluation was done by comparing partner condition before and after program implemented through interview method and observation. The proposed material in socialization derived from the importance of making financial report or simple accounting for entrepreneurs in UKM. The outside outcome after the socialization was implemented were : The first : The socialization in introducing how to make financial report or simple accounting for UKM has fulfilled the targeted outcome through the improvement on how to make financial report or simple accounting. It was seen after socialization that the members could describe� the� aim of the financial report or simple accounting in business activity. The second : the existed tutorial activity led UKM to understand better on how to make simple financial report good and clear. Keywords : socialization, tutorial activity, accounting� �AbstrakKegiataan PkM dilaksanakan di Desa Cibingbin Kecamatan Cibingbin Kabupaten Kuningan dengan target pelaku usaha UKM yang merupakan� UKM Kerupuk Dorokdok. Metode pelaksanaan kegiatan terdiri dari tiga tahap. Pertama tahap persiapan meliputi pra survey, pembentukan tim, pembuatan dan pengajuan proposal, koordinasi tim dan mitra serta persiapan peralatan dan bahan-bahan pelatihan. Tahap kedua yaitu tahap pelaksanaan program berupa ceramah atau sosialisasi, kegiatan tutorial, dan diskusi. Sosialisasi dilakukan melalui penyuluhan (pemaparan materi) dan diskusi. Tahap ketiga yaitu tahap evaluasi dan pelaporan. Evaluasi dilakukan dengan membandingkan kondisi mitra sebelum dan sesudah dilaksanakannya program dengan metode wawancara dan observasi. Materi yang disampaikan dalam sosialisasi berupa pentingnya pembuatan laporan keuangan atau pembukuan sederhana untuk pelaku UKM. Hasil dan luaran kegiatan setelah dilaksanakan sosialisasi yaitu pertama, sosialisasi pengenalan pembuatan laporan keuangan atau pembukuan yang sederhana untuk UKM telah memenuhi luaran yang ditargetkan, yaitu terjadi peningkatan pemahaman mengenai pembuatan laporan keuangan atau pembukuan sederhana sehingga settelah sosialisasi diberikan maka peserta dapat menjelaskan tujuan dari pembuatan laporan keuangan atau pembukuan dalam kegiatan usaha. Kedua, Kegiatan tutorial yang dilakukan membuat UKM lebih memahami bagaimana membuat laporan keuangan yang sederhana terlihat baik dan jelas.Kata Kunci : Sosialisasi,,Kegiatan Tutorial, Pembukuan
Penelitian ini bertujuan untuk mengevaluasi proses pengelolaan dana bantuan sekolah(BOS) di SMK Negeri 3 Tangerang Selatan serta SMK Assalam Jayanti Kota Tangerang.Penelitian ini menggunakan metode kualitatif dengan konsep studi kasus. Metodepengumpulan data dilakukan dengan triangulasi dan dokumentasi. Analisis datadilakukan secara deskriptif kualitatif dengan pendekatan Miles dan Huberman. Hasilpenelitian ini menunjukan bahwa pengelolaan dana Bantuan Operasional Sekolah (BOS)di SMK yang dijadikan sampel cenderung sudah baik dan sesuai dengan Juknis BOStetapi masih perlu mengalami perbaikan-perbaikan. Meskipun sampel memilikikarakteristik yang berbeda, namun kendala yang ditemui dalam proses pengelolaan danaBOS yang dilakukan relatif memiliki kesamaan. Kendala utama dari pengelolaan danaBOS berkaitan dengan keterlambatan pencairan, kelengkapan berkas dalampembukuan, hingga penentuan skala prioritas penggunaan anggaran yang relatif belumterencana dengan baik. Ditemukan juga bahwa pengelolaan anggaran dana BOS yangdilakukan SMK negeri seperti SMKN 3 Tangsel cenderung lebih taat Juknis, tertibadministrasi, memilki SDM pengelolaan yang kompeten, serta menerapkan prinsiptransparansi dan akuntabilitas yang lebih baik. Namun demikian, dari aspek inovasipengelolaan keuangan SMK swasta seperti Assalam Jayanti swasta lebih memiliki tekadyang kuat untuk bertahan dengan mecari pendanaan-pendanaan tambahan yang kreatifdalam menutupi kekurangan dana BOS.Kata Kunci : BOS, Pelaporan, Pengelolaan
This study aims to analyze the financial inclusion model on Batik SMEs' development in Cirebon Regency. Six constructs emerge as the objects of interest are financial literacy, financial technology, social capital, capital structure decisions, financial inclusion, and business development. 176 Batik-Cirebon artisans fill the questionnaires under the non-probability sampling technique and are analyzed using CB-SEM. The results prove that financial literacy, financial technology, social capital, capital structure decisions have a positive effect on financial inclusion, and financial inclusion positively affects business development Batik SMEs In Cirebon Regency.
This study analyses the effect's degree of firm characteristics and institutional ownership on voluntary disclosure. Firm characteristics in this study are measured based on size and leverage. This study's panel data are from financial reports of 23 companies in the consumer goods industry listed on the Indonesia Stock Exchange for the 2014 to 2018 reporting period. By using panel data regression analysis, this study finds that company size does not affect voluntary disclosure. On the other hand, leverage positively affects voluntary disclosure, while institutional ownership has a negative effect. This study implies that voluntary disclosure is more determined by the need to win the competition and rationalize investors regarding their leverage. The company's size does not determine the voluntary disclosure level. The government needs to encourage the companies to reveal more information for better market within the pandemic through the Financial Services Authority. On the other hand, institutional ownership that has a negative effect on voluntary corporate disclosure shows that investors from other institutions tend not to have healthy controls in encouraging companies to make voluntary disclosures. Future research is expected to reexamine corporate voluntary disclosure determinants through other variables and use more than one method to ensure their robustness results. Keywords: Firm Characteristic; Institutional Ownership; Voluntary Disclosure AbstrakPenelitian ini bertujuan untuk menganalisis besarnya pengaruh karakteristik dan kepemilikan institusional terhadap pengungkapan sukarela yang dilakukan perusahaan. Karakteristik perusahaan dalam penelitian ini diukur berdasarkan ukuran dan leverage. Data dalam penelitian ini yakni laporan keuangan dari 23 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode laporan 2014 hingga 2018. Dengan menggunakan analisis regresi data panel, penelitian ini menemukan bahwa ukuran perusahaan tidak mempengaruhi pengungkapan sukarela. Di sisi lain, leverage berpengaruh positif terhadap pengungkapan sukarela, sedangkan kepemilikan institusional berpengaruh negatif. Implikasi penelitian ini adalah bahwa pengungkapan sukarela lebih ditentukan oleh kebutuhan untuk memenangkan persaingan serta keperluan memberikan rasionalisasi terhadap para investor terkait besarnya leverage yang dimiliki. Besar kecilnya ukuran perusahaan tidak menentukan tingkat pengungkapan sukarela sehingga pemerintah melalui OJK perlu mendorong pengungkapan sukarela perusahaan. Di sisi lain, kepemilikan institusional yang justru berpengaruh negatif terhadap pengungkapan sukarela menunjukan investor dari institusi lain cenderung belum memiliki pengendalian yang kuat dalam mendorong perusahaan agar melakukan pengungkapan sukarela. Penelitian selanjutnya diharapkan dapat menelaah kembali determinan pengungkapan sukarela melalui variabel-variabel lain serta menggunakan lebih dari satu metode untuk memastikan hasil yang robust. Kata Kunci: Karakteristik Perusahaan; Kepemilikan Institusional; Pengungkapan Sukarela
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