scholarly journals Penerapan Biaya Pendidikan Berbasis Activity-Based Costing dalam Meningkatkan Mutu Pendidikan di Perguruan Tinggi: Studi Kasus di Universitas Pendidikan Indonesia

2017 ◽  
Vol 2 (1) ◽  
pp. 19-32
Author(s):  
Nanang Fattah ◽  
Budhi Pamungkas Gautama
Keyword(s):  
Focus Group ◽  
Focus Group Discussion ◽  
Financial Management ◽  
Group Discussion ◽  
Learning Activity ◽  
Quality Of Education ◽  
Ministry Of Education ◽  
Activity Based Costing

ABSTRAKSI: Sebagai LPTK (Lembaga Pendidikan Tenaga Kependidikan), UPI (Universitas Pendidikan Indonesia) perlu melakukan suatu kajian untuk merancang sistem pengelolaan keuangan perguruan tinggi berbasis aktivitas dengan metode ABC (Activity-Based Costing), yang diharapkan akan dapat mengukur secara lebih rinci aktivitas-aktivitas utama dan pendukung dalam penyelenggaraan pendidikan. Hasil penelitian menunjukan bahwa seluruh Fakultas yang ada di lingkungan UPI menyatakan kesiapan untuk menerapkan sistem ABC. Berdasarkan FGD (Focus Group Discussion), terdapat beberapa kendala yang dihadapi untuk menerapkan sistem ABC di UPI di Bandung, Jawa Barat, Indonesia. Secara keseluruhan diperoleh hasil bahwa sistem ABC dapat diterapkan di UPI selama ada niat dan kerjasama yang baik dari Kementerian Pendidikan dan pimpinan Universitas.KATA KUNCI: Biaya Pendidikan Berbasis Kegiatan; Uang Kuliah Tunggal; Mutu Pendidikan; Universitas Pendidikan Indonesia; Niat dan Kerjasama yang Baik. ABSTRACT: “The Implementation of Activity-Based Costing to Improve the Quality of Education in Higher Education Institutions: A Case Study of Indonesia University of Education”. As an institute of teacher training and education, UPI (Indonesia University of Education) needs to conduct a study on designing college financial management systems based on activity through the method of ABC (Activity-Based Costing), that is expected to be able to measure in more detail the main and supporting activities in the implementation of education. The results show that all Faculties at UPI declare their readiness to implement the ABC system. Based on the FGD (Focus Group Discussion), there are several problems in implementing ABC system at UPI in Bandung, West Java, Indonesia. Overall, the results show that ABC system can be applied in UPI as long as there is cooperation and good intention from the Ministry of Education and University leaders.KEY WORD: Learning Activity-Based Costing; Single Tuition; Quality of Education; Indonesia University of Education; Cooperation and Good Intentions.  About the Authors: Prof. Dr. Nanang Fattah dan Budhi Pamungkas Gautama, M.Sc. adalah Dosen di Program Studi Manajemen FPEB UPI (Fakultas Pendidikan Ekonomi dan Bisnis, Universitas Pendidikan Indonesia), Jalan Dr. Setiabudhi No.229 Bandung 40154, Jawa Barat, Indonesia. Untuk kepentingan akademik, penulis bisa dihubungi dengan alamat emel: [email protected] dan [email protected] to cite this article? Fattah, Nanang Budhi Pamungkas Gautama. (2017). “Penerapan Biaya Pendidikan Berbasis Activity-Based Costing dalam Meningkatkan Mutu Pendidikan di Perguruan Tinggi: Studi Kasus di Universitas Pendidikan Indonesia” in MIMBAR PENDIDIKAN: Jurnal Indonesia untuk Kajian Pendidikan, Vol.2(1) March, pp.19-32. Bandung, Indonesia: UPI [Indonesia University of Education] Press, ISSN 2527-3868 (print) and 2503-457X (online). Chronicle of the article: Accepted (April 13, 2016); Revised (October 20, 2016); and Published (March 30, 2017).

Application of QRIS as Digital Payment in The Tourism Industry During A Pandemic: A Focus Group Discussion (Case Study of Alun-Alun Kidul Yogyakarta)

2021 ◽  
Vol 1 (3) ◽  
pp. 434-438
Author(s):  
Ardito Bhinadi ◽  
Wilis Kaswidjanti ◽  
Hari Kusuma Satria Negara ◽  
Hasan Mastrisiswadi
Keyword(s):  
Qualitative Research ◽  
Focus Group ◽  
Focus Group Discussion ◽  
Financial Management ◽  
Group Discussion ◽  
Mobile Services ◽  
Tourism Industry ◽  
Alternative Solution ◽  
Management Systems

The pandemic has changed people's habits or people's behavior in non-cash transactions using digital wallets or e-wallets to reduce the risk of being infected with the coronavirus, one of which is by using QRIS. However, we have not often encountered the use of digital payment technology through QRIS in tourism locations. One of them is the South Square of Yogyakarta. This research is qualitative research using the Focus group discussion method. In this study, the number of participants in this FGD was ten people from the team, ISEI, and tourism industry players in Alun-Alun Kidul Yogyakarta. Based on the results of the research that has been done, the first conclusion is that the use of QRIS in Alun-Alun Kidul Yogyakarta is still minimal, even though 80% have received the code, but only 30% have activated it, and who use it no more than 2%. Some several obstacles and challenges cause this, including the low number of visitors, regulations that are not required, and the mindset of traders who still use traditional financial management systems. The alternative solution offered is QRIS activation for tourism industry players who have not yet performed and provided mobile services from BPD.

TINGKAT KEAKURATAN DAN KEBERTERIMAAN TERJEMAHAN KALIMAT YANG MENGAKOMODASI TINDAK TUTUR KOMISIF PADA NOVEL INSURGENT (THE ACCURACY AND ACCEPTABILITY OF TRANSLATION ON THE SENTENCES WHICH ACCOMODATE COMMISSIVE SPEECH ACT IN THE INSURGENT NOVEL)

Widyaparwa ◽  
2017 ◽  
Vol 45 (2) ◽  
pp. 151-164
Author(s):  
Novita Sumarlin Putri
Keyword(s):  
Focus Group ◽  
Focus Group Discussion ◽  
Speech Act ◽  
Group Discussion ◽  
Document Analysis ◽  
High Accuracy ◽  
Pragmatic Approach ◽  
Componential Analysis ◽  
Pragmatic Aspects

Tindak tutur komisif merupakan salah satu aspek pragmatik yang harus diperhatikan oleh penerjemah ketika menerjemahkan teks. Hal itu dilakukan agar menghasilkan terjemahan yang berkualitas dari aspek keakuratan dan keberterimaan. Berdasarkan alasan tersebut, penelitian ini bertujuan mendiskripsikan tingkat keakuratan dan keberterimaan terjemahan kalimat yang mengakomodasi tindak tutur komisif dengan pendekatan pragmatik. Data yang digunakan ialah tuturan komisif dan hasil penilaian kualitas terjemahan. Data bersumber dari novel Insurgent karya Veronica Roth dan informan. Data dikumpulkan dengan cara analisis dokumen, kuesioner dan Focus Group Discussion. Selanjutnya, data dianalisis dengan cara analisis domain, taksonomi, komponensial, dan tema budaya. Hasil penelitian ini menunjukkan bahwa terjemahan dalam novel Insurgent mempunyai nilai keakuratan dan keberterimaan yang cukup tinggi. Berdasarkan penelitian ini, dapat disimpulkan bahwa tingkat keakuratan dan keberterimaan pada setiap jenis tindak tutur komisif memiliki dampak terhadap kualitas keseluruhan terjemahan kalimat yang mengandung tindak tutur komisif.Commissive speech act is one of the pragmatic aspects to regard by the translator in translating the text. It aims to produce a qualified translation in regarding accuracy and acceptability aspects. According to the aspects, this research aims to describe accuracy and acceptability of translation in sentences which accommodate commissive speech act using pragmatic approach. The data used is commissive speech and qualitative translation value result. The sources of the data are an Insurgent novel by Veronica Roth and informants. The data were collected through document analysis, questionnaire, and Focus Group Discussion then analyzed the domain, taxonomic, componential analysis, and cultural theme. The result shows that translation in the Insurgent novel has high accuracy and acceptability values. This research concludes that the accuracy and acceptability level in each commissive speech act has an impact on quality of whole translated sentences which contain commissive speech act.

scholarly journals Analisis Pengelolaan Dana Kapitasi JKN Pada Fasilitas Kesehatan Tingkat Pertama (FKTP) Di Kota Bitung

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Imanuel Christian Undap ◽  
Lintje Kalangi ◽  
Hendrik Manossoh
Keyword(s):  
Focus Group ◽  
Focus Group Discussion ◽  
Financial Management ◽  
Group Discussion ◽  
Exploratory Research ◽  
Validity And Reliability ◽  
Local Revenue ◽  
Problems And Solutions ◽  
Data Validity

Abstract. National Health Insurance (JKN) program in Indonesia was commenced in early 2014. JKN is organized by BPJS as regulated by law. To implement this, JKN Health Facilities role of First Instance (FKTP) belonging to the local government is, thus, very important. As compensation for this implementation, FKTP will then be paid by BPJS, known as capitation funds. Capitation Fund Financial Management in Bitung Municipality FKTP have encountered many problems implying  the provision of health services.The purpose of this study is to analyze the financial management of local revenue capitation funds of JKN FKTP Bitung Government Municipality, including to identify the problems  and solutions. JKN capitation funds are received from BPJS routinely and regularly received by FKTP. However, it is its management experiencing problems. This study is a qualitative exploratory research. The qualitative data were obtained by interviews, observation and documentation study, including a focus group discussion (FGD). Data validity and reliability were examined by triangulation. Data were then analysed by thematic analysis and interpreted to draw conclusions.The results show that the capitation fund management of JKN FKTP Bitung Government Municipality has not followed yet the regulation Therefore, the implications for the health service FKTP is not maximized for public. Other consequences that occur due to the condition of financial management according to regulations, has led to the very low capitation budget absorption of its programs and activities. Keywords:  National Insurance Health (JKN), FKTP , Capitation Fund Abstrak. Jaminan Kesehatan Nasional (JKN) di Indonesia mulai berlaku pada tahun 2014 dan sesuai amanat undang – undang penyelenggara JKN adalah BPJS. Dalam pelaksanaan JKN ini peran Fasitas Kesehatan Tingkat Pertama (FKTP) milik pemerintah daerah sangat penting. Sebagai kompensasi dari pelaksanaan ini maka FKTP akan mendapatakan pembayaran dari BPJS yang dikenal dengan dana kapitasi. Pengelolaan Keuangan Dana Kapitasi di FKTP Pemerintah Kota Bitung menemui banyak hambatan yang berimplikasi pada penyerapan anggaran kegiatan FKTP dan penyediaan jasa pelayanan kesehatan oleh FKTP.Tujuan Penelitian ini untuk menganalisis pengelolaan keuangan pendapatan daerah dana kapitasi JKN FKTP Pemerintah Kota Bitung serta mengidentifikasi permasalahan yang terjadi dan solusi yang dapat diambil. Dana kapitasi JKN yang diterima dari BPJS secara rutin dan teratur diterima oleh FKTP akan tetapi dalam pengelolaannya ternyata mengalami kendala.Penelitian ini menggunakan metode analisis kualitatif eksploratif. Data kualitatif diperoleh dengan wawancara , observasi dan studi dokumentasi juga dengan focus group discussion (FGD) .Validitas dan reliabilitas data ditentukan dengan trianggulasi data untuk kemudian data yang diperoleh dilakukan analisa secara tematik serta intepretasi dalam rangka  penarikan kesimpulan.Hasil penelitian menunjukan penganggaran dana kapitasi JKN oleh FKTP dilakukan dan tersentralisasi di Dinas Kesehatan sementara pelaksanaan pengelolaan  dana kapitasi JKN FKTP Pemerintah Kota Bitung belum mengikuti regulasi yang mengatur, sehingga berimplikasi pada tidak maksimalnya pelayanan kesehatan FKTP pada masyarakat . Akibat lain yang terjadi karena kondisi pengelolaan keuangan yang tidak sesuai regulasi menyebabkan program dan kegiatan yang bersumber dari dana kapitasi JKN ini  penyerapan anggaran sangat rendah. Kata Kunci : Jaminan Kesehatan Nasional (JKN) , FKTP, Dana Kapitasi

scholarly journals The Influence of Translation Techniques on the Accuracy and Acceptability of Translated Utterances that Flout the Maxim of Quality

2018 ◽  
Vol 30 (2) ◽  
pp. 176 ◽  
Author(s):  
Ria Aresta
Keyword(s):  
Focus Group ◽  
Focus Group Discussion ◽  
Group Discussion ◽  
Original Text ◽  
Translation Quality ◽  
Literal Translation ◽  
Translation Techniques ◽  
Maxim Of Quality ◽  
Embedded Case Study

Translating the implied meanings in utterances is one of the trickiest situations translators may confront. One example is in translating utterances that flout the maxim of quality. When a speaker flouts the maxim of quality, they are implying further information that is not represented in the utterance. Translators use various translation techniques in order to convey the meaning of the original text in the most appropriate and acceptable form in the target text. This study investigates how translation techniques may affect the quality of a translation. The approach implemented in this study is pragmatics in translation. This study belongs to the field of descriptive qualitative research with an embedded case study. For data, we look at all the utterances which may be said to be flouting the maxim of quality in the source text and its translation. Content analysis and focus group discussion were applied as the methods to collect and analyze the data. A focus group discussion was used to assess translation quality. The majority of the data was classified as accurate and acceptable, while the rest was considered less accurate and inaccurate due to the application of the translation technique amplification (addition), discursive creation and literal translation. Some data was also found to be less acceptable due to literal translation and pure borrowing.

scholarly journals Penerapan IPA Terintegrasi untuk Memetakan Nilai Iman (Budi Pekerti) Peserta Didik Sekolah Dasar

2018 ◽  
Vol 2 (1) ◽  
pp. 36
Author(s):  
Naomi Dias Laksita Dewi
Keyword(s):  
Elementary School ◽  
Focus Group ◽  
Focus Group Discussion ◽  
Science Learning ◽  
Group Discussion ◽  
Learning Activity ◽  
Integrated Learning ◽  
School Students ◽  
Integrated Science ◽  
Initial Learning

Abstrak Tujuan penelitian ini yaitu untuk mengetahui penerapan pembelajaran IPA terintegrasi nilai iman budi pekerti di sekolah dasar dan memetakan refleksi nilai iman peserta didik. Metode penelitian yang digunakan berupa desktiptif kualitatif. Instrumen yang digunakan yaitu pedoman Focus Group Discussion (FGD), lembar observasi keterlaksanaan pembelajaran terintegrasi dan hasil refleksi peserta didik. Hasil penelitian menunjukkan bahwa 1) Pembelajaran IPA terintegrasi nilai iman budi pekeri dapat diimplemantasikan di sekolah dasar kelas IV. Hasil implementasi menunjukkan bahwa pembelajaran SCL terintegrasi berada dalam kategori tinggi dengan nilai 77,78% meningkat 33,33% dari kegiatan pembelajaran awal. 2) Hasil refleksi materi peserta didik menunjukkan 83,72% peserta didik berada di atas kriteria ketuntasan minimal. Pembelajaran IPA terintegrasi juga mampu mengantarkan peserta didik untuk merefleksi nilai iman budi pekerti dengan baik. Hal ini terlihat dari setiap jawaban yang dituliskan memuat sikap diri, mengetahui progres pengalaman, manfaat dan rasa syukur kepada Tuhan dengan berbagai sikap. Kata kunci: pembelajaran terintergrasi, pembelajaran IPA, nilai iman, budi pekerti   IMPLEMENTATION OF INTEGRATED SCIENCE LEARNING TO MAP THE FAITH VALUES (CHARACTERS) OF ELEMENTARY SCHOOL STUDENTS  Abstract The aims of this study is to determine the application of integrated science learning and faith values in primary school and map the reflection of faith values of learners. The research method used is qualitative desctiptive. The instrument used is the guidance of focus group discussion (FGD), observation sheet of the implementation of integrated learning and the reflection result of learners. The result of the research shows that 1) Integrated learning of science can be implemented in elementary school class IV. The results of the implementation indicate that the integrated SCL learning is in the high category with the value of 68,75%, it’s increase 37,50% from the initial learning activity. 2) The result of the reflection of the learner's material shows that 83.72% of learners are above the minimum mastery criteria. Integrated science learning is also capable of delivering learners to reflect the values of good character faith. This can be seen from each written answer containing the attitude of self, knowing the progress of experience, benefits and gratitude to God with various attitudes. Keywords: integrated learning, science learning, faith values, characters

scholarly journals Quality and University Governance in Indonesia

2019 ◽  
Vol 8 (4) ◽  
pp. 10 ◽  
Author(s):  
Nur Sayidah ◽  
Sri Utami Ady ◽  
Jajuk Supriyati ◽  
Sutarmin Sutarmin ◽  
Mustika Winedar ◽  
...  
Keyword(s):  
Higher Education ◽  
Qualitative Research ◽  
Focus Group ◽  
Focus Group Discussion ◽  
Group Discussion ◽  
University Governance ◽  
Research Approach ◽  
Study Program ◽  
Quality Of Higher Education

The purpose of this paper is to analyze the importance of quality in university governance in Indonesia. The researcher designed this study with an approach of qualitative research approach with Focus Group Discussion (FGD) method. Participants come from 25 universities throughout Indonesia. Participants are leaders of higher education ranging from the head of the study program to the rector. The result of the focus group discussion shows that the quality of higher education will decrease if there is the scarcity of qualified lecturers. Declining quality of higher education will affect the number of students. Finally, if the student decline happens continuously, then higher education can close. So quality is a top priority in university governance.

scholarly journals Industrial heritage along railway corridor: a gear towards tourism development, a case study of Lampang Province, Thailand

2020 ◽  
Vol 164 ◽  
pp. 03002
Author(s):  
Siripen Yiamjanya
Keyword(s):  
Focus Group ◽  
Focus Group Discussion ◽  
Group Discussion ◽  
Tourism Development ◽  
Qualitative Approach ◽  
Field Surveys ◽  
Industrial Heritage ◽  
Alternative Approaches ◽  
Lampang Province

This study investigated industrial heritage elements and associated landscapes along the railway corridor of Lampang Province, Thailand, and potential (re)uses for tourism development by approaches in relation to the industrial heritage concept. The study employed the qualitative approach utilizing field surveys and focus group discussion with key informants, and an additional questionnaire- based survey. The findings highlight significant potential of mining and railway heritage that can be developed for tourism in the future. The study proposed alternative approaches for future interpretation, with a remark addressing that more research is required, as academic studies in this field still lack, in order to advance the academic and practical areas of the industrial heritage in Thailand.

scholarly journals Financial Management For Cipacing Village Apparatus

2019 ◽  
Vol 2 ◽  
pp. 618
Author(s):  
Roebiandini Soemantri ◽  
Memed Sueb ◽  
Yusar Yusar Sagara
Keyword(s):  
Focus Group ◽  
Focus Group Discussion ◽  
Financial Management ◽  
Research Method ◽  
Group Discussion ◽  
Management Training ◽  
Village Community ◽  
The Village

The purpose of village financial management training is to improve the village financial management apparatus to be more transparent, accountable, participatory, orderly and budget disciplined, and to increase the knowledge of village officials of the important roles of village regulations as a legal umbrella in managing village finance. The research method was conducted through Focus Group Discussion which was attended by fifteen cipacing village officials, Cipacing Village, Jatinangor Subdistrict, Sumedang Regency. The results obtained were that the village officials had agreed to make village regulations, but they failed to implement them. Therefore, it is recommended that the village community who do not yet have a village regulation, for example, the regulation about carik land, levies or quotes to the villagers, and others, must be immediately agreed to issue the regulations as long as they get agreement from the villagers and follow the legal umbrella above: the regent regulations, the governor regulations and the 1945 Constitution.

scholarly journals School Financing Strategies in Quality Improvement (Case Study at Sambas 2 State Junior High School)

2019 ◽  
Vol 4 (2) ◽  
pp. 365
Author(s):  
Titis Wandrianto ◽  
Aswandi Aswandi ◽  
Wahyudi Wahyudi
Keyword(s):  
High School ◽  
Quality Improvement ◽  
Junior High School ◽  
Financial Management ◽  
School Quality ◽  
Junior High ◽  
Quality Of Education ◽  
Research Approach

Financing education in schools is an important thing in effort to improve the quality of education. This study aims to (1) Planning financing strategies in improving school quality; (2) Implementation of financing strategies in improving school quality; and (3) Evaluation of financing strategies in improving school quality. The research approach used is qualitative research with a type of case study research. Data obtained through observation, interviews, and documentation in obtaining data. The stages carried out in the research are the stages of preparation, implementation, and reporting. Data were analyzed by analyzing data, compiling data, synthesizing, looking for patterns, finding out what was meaningful, what was researched and decided to be reported systematically. The results obtained from this study are (1) Planning strategies for improving the quality of Sambas 2 State Junior High School compiled and outlined in the form of RKS and RAPBS; (2) Implementation of financing strategies in Sambas 2 State Junior High School using economic unit strategies, donations of school committee funds and parents of students, submitting proposals to the government and school committees and BOS; (3) Evaluation of financing strategies in improving the quality of education in Sambas 2 State Junior High School is carried out through four stages: evaluation of results of activities for a year/semester and/or quarterly, evaluation of employee performance results through programs, evaluation carried out in accordance with organizational mechanisms, and evaluation analysis SWOT includes the results of internal and external analysis; (4) Evaluation of financing strategies at Sambas 2 State Junior High School is done by making school financial reports which are divided into several items according to the technical reporting guidelines. Based on the results of the study stating that the implementation of the quality improvement strategy through financing strategies at Sambas 2 State Junior High School has been running very well and is in accordance with the principles of financial management and the process of improving the quality of the institution.

scholarly journals DIVERSITY OF PLANTS USED FOR PLAITED CRAFTS BY THE DAYAK IBAN-DÉSA IN KABUPATEN SINTANG, KALIMANTAN BARAT, INDONESIA

REINWARDTIA ◽  
2016 ◽  
Vol 15 (2) ◽  
pp. 67
Author(s):  
ASIH PERWITA DEWI ◽  
NUNIK SRI ARIYANTI ◽  
EKO BAROTO WALUJO
Keyword(s):  
Focus Group ◽  
Plant Species ◽  
Focus Group Discussion ◽  
Group Discussion ◽  
Conservation Strategy ◽  
Cultural Significance ◽  
High Quality ◽  
Plant Materials

DEWI, A. P., ARIYANTI N. S. & WALUJO, E. B. 2016. Diversity of plants used for plaited crafts by the Dayak Iban-Désa in Kabupaten Sintang, Kalimantan Barat. Reinwardtia 15(2): 67 – 79. — Many plants are used for making plaited crafts such as basketry and woven mats by the Dayak Iban-Désa, a sub-tribe of the Dayak in Kalimantan Barat, Indonesia. The Dayak Iban-Désa gather the craft materials mostly from the plants in the forest. However, the habitats of these plants are being threatened by deforestation. The diversity of plants used for crafts is here documented. This study recorded the scientific names of plant species used for the craft plaiting, and observed abundance of plants used for craft. Information about the plants used were gathered using non-structural interview and focus group discussion (FGD) with the informants and participants. The abundance of plaited plants was observed in 46 plots of 10 × 10 m2 plots by participative ecological method. Nineteen plants species were used as plaited material, belonging to four families: Arecaceae, Poaceae, Pandanaceae and Zingiberaceae. Two species of rattan (Calamus sp. and Plectocomiopsis wrayi Becc.) have the highest Index Cultural Significance (ICS) value. Those species were considered as the most valuable plant materials because of the quality of fiber, intensity on harvesting, and the resulting quality of plaited craft products. However, the demand for high quality products is not always supported by the availability of plant materials in the forest. Therefore, the cultural significance of plants (the ICS values) and their availability should be considered when determining the conservation strategy for each of these species.

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