EVALUASI MANAJEMEN PEMBELAJARAN DI MADRASAH

The purpose of this study is to describe the evaluation of learning management about learning management in Madrasah Tsanawiyah Negeri 1 Gorontalo City, to describe the inhibiting factors for the successful implementation of learning in Madrasah Tsanawiyah Negeri 1 Gorontalo City, and to describe the evaluation of learning in Madrasah Tsanawiyah Negeri 1 Gorontalo City. This research is categorized as a descriptive evaluative research with the approach used is a quantitative approach. Sources of data in this evaluation study came from: 1) documents that are administrative requirements of a program, 2) questionnaires (questionnaires) distributed to informants (students, principals, and teachers), and 3) interviews with the three informants. Data collection techniques used were questionnaire, observation, interview and documentation. While the data analysis technique used in this study is descriptive analysis of percentages. The results of this study indicate that overall learning management in Madrasah Tsanawiyah Negeri 1 Gorontalo City is classified as good, viewed from the aspect of learning planning, then followed by the implementation of learning until the evaluation of learning is classified successfully applied and beneficial to students in Madrasah Tsanawiyah Negeri 1 Gorontalo City especially in educators and grade VII and VIII students. Good criteria from the results of this study indicate that learning management is expected to be in accordance with the content standards in the curriculum in reality, namely in accordance with the stages of student development and conformity to the environment, as well as national development needs. Besides that learning management is planned, systematic and directed and is based on clear objectives. This can be seen from the planning / preparation of learning conducted by the teacher in the form of syllabus and lesson plans, implementation of learning that has been successful and good assessment / learning outcomes.

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Evaluasi penyelenggaraan lima hari sekolah

Wiyata Dharma: Jurnal Penelitian dan Evaluasi Pendidikan ◽

10.30738/wd.v7i1.3762 ◽

2019 ◽

Vol 7 (1) ◽

Author(s):

Yunan Helmi Subroto

Keyword(s):

High School ◽

Evaluation Model ◽

Descriptive Analysis ◽

Senior High School ◽

Average Score ◽

Successful Implementation ◽

Input Process ◽

Education Personnel ◽

Evaluative Research ◽

Process Product

AbstrakPenelitian ini bertujuan untukmengetahui sejauhmana keberhasilan penyelenggaraan lima hari sekolah di SMA Negeri 1 Ngemplak yang meliputi proses, kesiapan dan hambatan yang muncul.Penelitian ini termasuk jenis penelitian evaluatif deskriptif dengan menggunakan model CIPP (context, Input, Process, Product) dari Stuflebeam. Subyek penelitian adalah warga sekolah, terdiri dari 370 siswa, 27 guru dan 7TU. Metode pengambilan data dengan angket, wawancara, dokumentasi dan observasi. Data dianalisis dengan menggunakan teknik analisis deskriptif.Hasil penelitian menunjukkan: Penyelenggaraan lima hari sekolah di SMA Negeri 1 Ngemplak tergolong berhasil, dengan rata-rata perolehan skor sebesar 2,87. Ditinjau dari dimensi kontek, input dan proses termasuk berhasil dengan rata-rata perolehan skor masing-masing sebesar 3,01, 2,84, dan 2,95. Sedangkan pada dimensi produk termasuk dalam kategori cukup, dengan rata-rata skor yang diperoleh sebesar 2,68. Hambatan selama proses penyelenggaraan lima hari sekolah berupa jumlah kantin dan staf TU belum mencukupi, serta guru yang belum bisa membawakan pembelajaran dengan kreatif dan menarik, sehingga berdampak pada kondisi fisik dan psikis siswa berupa rasa bosan, letih dan mengantuk. AbstractThis study aims to determine the extent of the successful implementation of five school days in Ngemplak 1 Senior High School which includes the processes, readiness and obstacles that arise.This study belongs to the category of descriptive evaluative research using evaluation model of CIPP (context, Input, Process, Product).The study was conducted at Ngemplak 1 Senior High School which has 370 students, 27 teachers and 7 staffs. Data was taken using techniques: questionnaires, interviews, documentation and observation. The research data was then analyzed using descriptive analysis techniques.The results of this study showed that the holding of five school was successful, with an average score of 2.87. Judging from the dimensions of the context, inputs and processes including the successful category with an average score of 3.01, 2.84, and 2.95 respectively. While the dimensions of the product are included in the sufficient category, with an average score of 2.68. Obstacles during the process of organizing five school days in the form of the number of canteens and education personnel that are still insufficient, and teachers who have not been able to bring learning creatively and attractively, which have an impact on both students' psychic and physical such as boredom, fatigue and sleepiness.

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MANAJEMEN PEMBELAJARAN PENDIDIKAN AGAMA ISLAM DALAM MENINGKATKAN MOTIVASI BELAJAR SISWA KELAS XI AK2 DI SMK PELITA GEDONGTATAAN

Jurnal Manajemen Pendidikan Islam Al-Idarah ◽

10.54892/jmpialidarah.v3i2.34 ◽

2020 ◽

Vol 3 (2) ◽

pp. 1-10

Author(s):

Wais Al Qurni ◽

Evi Gusliana ◽

Ruly Nadian Sari

Keyword(s):

Religious Education ◽

Teaching And Learning ◽

Descriptive Analysis ◽

Learning Motivation ◽

Learning Activities ◽

Management Learning ◽

Learning Plan ◽

Analysis Technique ◽

Learning Management ◽

Observation Method

ABSTRACT In general Islamic Religious Education is a subject developed from the basic teachings contained in Islam. So the lessons of Islamic Religious Education not only deliver the students to master the various teachings of Islam. But the important thing is how learners can practice those teachings in everyday life. Management learning Islamic Religious Education is an attempt by teachers in managing learning so that learning can improve students' learning motivation. Therefore, learning management is very important in a teaching and learning activities. motivation Learning in SMK Pelita Gedongtataan. This research uses qualitative research. Data collection was done through observation method, interview / interview, and documentation, questionnaire. The informants were the Headmaster, Waka Curriculum, and PAI Teachers as well as the AKI Class XI. Meanwhile, to analyze the data using qualitative descriptive analysis technique, that is to describe and interpret the data that has been in can so describe the actual reality in accordance with the existing phenomenon. Result of research indicate that planning of learning of PAI in SMK Pelita Gedongtataan is PAI teacher to make learning plan according to the material that will be submitted, implementation of learning of PAI in SMK Pelita Gedongtataan in accordance with what has been planned by PAI teacher that exist, and teacher of PAI also use some how to improve the motivation of learners in following the learning activities, evaluation of learning PAI in SMK Pelita Gedongtataan goal is to know the extent to which students can understand the material and also can improve the learning motivation learners so that the results obtained in accordance with what is expected. Result of research from learning management of PAI in improving student's motivation of class XI AK2 SMK Pelita Gedongtataan is good enough, although still far from level of perfection. ABSTRAK Secara umum Pendidikan Agama Islam merupakan mata pelajaran yang di kembangkan dari ajaranajaran dasar yang terdapat dalam agama Islam. Maka pelajaran Pendidikan Agama Islam tidak hanya mengantarkan peserta didik untuk menguasai berbagai ajaran Islam. Tetapi yang terpenting adalah bagaimana peserta didik dapat mengamalkan ajaran-ajaran itu dalam kehidupan sehari-hari. Manajemen pembelajaran Pendidikan Agama Islam merupakan sebuah usaha yang dilakukan guru dalam mengelola pembelajaran agar pembelajaran yang dilakukan dapat meningkatkan motivasi belajar siswa. Oleh karena itu manajemen pembelajaran sangat penting sekali dalam suatu kegiatan belajar mengajar. Tujuan penelitian ini adalah bagaimana manajemen pembelajaran PAI dalam meningkatkan motivasi Belajar di SMK Pelita Gedongtataan. Penelitian ini menggunakan penelitian kualitataif. Pengumpulan data dilakukan melalui metode observasi, interview/wawancara, dan dokumentasi, angket. Informannya adalah Kepala Sekolah, Waka Kurikulum, dan Guru PAI serta kelas XI AK2. Sedangkan untuk menganalisis data menggunakan teknik analisis deskriptif kualitatif, yaitu mendiskripsikan dan menginterprestasikan data yang telah di dapat sehingga mengambarkan realitas yang sebenarnya sesuai dengan fenomena yang ada. Dari hasil penelitian menunjukkan bahwa Perencanaan pembelajaran PAI di SMK Pelita Gedongtataan adalah Guru PAI membuat perencanaan pembelajarannya sesuai dengan materi yang akan disampaikan, pelaksanaan pembelajaran PAI di SMK Pelita Gedongtataan sesuai dengan apa yang telah direncanakan oleh Guru PAI yang ada, dan guru PAI juga menggunakan beberapa cara untuk meningkatkan motivasi peserta didik dalam mengikuti kegiatan pembelajaran, evaluasi pembelajaran PAI di SMK Pelita Gedongtataan tujuannya adalah untuk mengetahui sejauh mana siswa dapat memahami materi dan juga dapat meningkatkan lagi motivasi belajar peserta didik agar hasil yang didapat sesuai dengan apa yang diharapkan. Hasil penelitian dari manajemen pembelajaran PAI dalam meningkatakan Motivasi belajar siswa kelas XI AK2 SMK Pelita Gedongtataan sudah cukup baik, meskipun masih jauh dari tingkat kesempurnaan. Kata kunci: Manajemen Pembelajaran PAI, Motivasi Belajar Siswa

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Analisis fasilitas tarif pajak penghasilan terutang ditinjau dari penghasilan bruto

Jurnal Paradigma Ekonomika ◽

10.22437/jpe.v16i3.14187 ◽

2021 ◽

Vol 16 (3) ◽

pp. 417-424

Author(s):

Soko Wikardojo ◽

Ahmad Mukoffi ◽

Risnaningsih Risnaningsih ◽

Adelsiana Lero Kaka

Keyword(s):

Descriptive Analysis ◽

National Development ◽

Secondary Data ◽

Primary Data ◽

Tax Revenue ◽

Tax Law ◽

Tax Rate ◽

Tax Reduction ◽

Analysis Technique ◽

The Government

National development is a sustainable development related to the whole life of society, nation, and state. National development is supported by several supporting aspects, one of which is tax revenue. This research aims to find out the facility of income tax rate payable in terms of gross income. The type of research used in this research is Interpretive Qualitative data. This Study uses data collection techniques, namely interview techniques, documentation, and observation. The types of data used in this stud are primary data and secondary data. The data analysis technique used is the descriptive analysis technique. The government issued tax law number 36 of 2008 by providing an incentive for tax reduction facilities for taxpayers, as stated in article 31E. The research results show that KPRI Universitas Brawijaya Malang has implemented Article 31E of the PPh Law Number 36 of 2008.

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PENGADILAN TINDAK PIDANA KORUPSI DAN TINDAK PIDANA PENCUCIAN UANG

Yustitia ◽

10.31943/yustitia.v4i1.31 ◽

2018 ◽

Vol 4 (1) ◽

pp. 55-78

Author(s):

Ihat Subihat

Keyword(s):

Money Laundering ◽

High Efficiency ◽

Criminal Liability ◽

Descriptive Analysis ◽

National Development ◽

Criminal Code ◽

Corruption Case ◽

Analysis Technique ◽

Library Studies ◽

Beneficial Ownership

The act of corruption is a violation of every person’s life as stipulated in Article 28A of the 1945 Constitution. As a result of corruption that has been detrimental to the country’s finance or the country’s economy, it also impedes the growth and sustainability of demanding national development high efficiency. For this corruption case, a court for corruption case has been established. Meanwhile, Money Laundering as stipulated in Law No. 8 of 2010 concerning Prevention and Eradication of Money Laundering Crimes, does not have a special court but is often put together with a court of corruption. A court of corruption is the only court that has the authority to examine, hear, and decide the cases of corruption and money laundering crimes whose original crime is a criminal act of corruption; and/or criminal acts which are explicitly stated in other laws as criminal acts of corruption. The problem is how the litigation of corruption and criminal acts of money laundering are incorporated in an indictment of corruption and money laundering. This study used the descriptive method with a normative juridical approach. Data collection was carried out through library studies by collecting data in the form of legal materials; primary, secondary and tertiary legal materials. The analysis technique of this study was descriptive analysis that analyze the process and institutions based on legislation. The results of this study showed that the Corruption Eradication Act regulates materially and formally, so there are exceptions to the principles that are generally regulated in the Criminal Code (KUHP), Criminal Procedure Code (KUHAP) (Lex Specialist Derogate lex Generalis). The modes of money laundering are carried out in various ways. Judging from TPPU modes, it seemed true that TPPU is a stand-alone crime when using cumulative charges is more appropriate. The legal policy of the Corruption Crime Act and Money Laundering Lay (TPPU) related to the rule of law which is the basis of legality for Beneficial Ownership Criminal Liability (BO) as well as its position in Deelneming theory is a topic that must be formulated n the Action Bill Criminal Crime and Money Laundering Crime Bill (TPPU), whether effective evidence for Beneficial Owners (BO), doctrinal or the teaching snares. In the future politics of law enforcement in eradicating corruption and TPPU leads to Beneficial Ownerds (BO) is not enough as long as only the physical actors or stop at the actors revealed in the investigation. Besides the beneficial owner, it is also necessary to regulate criminal liability for legal entities that are used to save the proceeds of money laundering

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Pengembangan Instrumen Evaluasi Pembelajaran Kurikulum 2013 Berbasis Multimedia pada Materi Fisika SMA Kelas X

Prosiding SNFA (Seminar Nasional Fisika dan Aplikasinya) ◽

10.20961/prosidingsnfa.v2i0.16376 ◽

2017 ◽

Vol 2 ◽

pp. 109

Author(s):

Maria Dewati ◽

Halleyna Widyasari

Keyword(s):

Small Group ◽

Positive Impact ◽

Descriptive Analysis ◽

Evaluation Instrument ◽

Design Development ◽

Digital Multimedia ◽

Expert Review ◽

Implementation Evaluation ◽

Analysis Technique ◽

Evaluation Of Learning

Abstract: The use of multimedia in learning is considered necessary today, especially digital-based multmedia, can have a positive impact in the world of education, especially on students and teachers.The purpose of this study designed the evaluation of learning instruments in accordance with the curriculum 2013 based on digital multimedia in the material Physics High School class X semester I in SMAN 51 and SMAN 104 East Jakarta academic year 2017/2018. Type of Research & Development (R&D) research with ADDIE development model (analyze, design, development, implementation, evaluation), validation subjects consist of a curriculum expert, two media teachers, four students for individual trials, ten students for small group trials, and thirty students for lapnography test.Data collection methods used questionnaires.Data analysis technique used qualitative descriptive analysis technique.The result of this research is soft file physics evaluation problem which is packed in flash program. The validity of the instrument is:(1) according to the expert review of the curriculum with good category 82.5%,(2) according to the review of the subject teachers are in good category 87.5%, (3) good 92.5%, (4) based on a good category individual test 84.8%, (5) based on small group good trials 81.5% and (6) field with good category 83.7% Learning evaluation instrument Curriculum 2013 based on digital multimedia is not revised, can be implemented in schools and for further research Abstrak: Penggunakan multimedia dalam pembelajaran dianggap perlu saat ini, terutama multmedia berbasis digital,dapat berdampak positif dalam dunia pendidikan terutama pada siswa dan guru.Tujuan penelitian ini mendesain instrumen evaluasi pembelajaran yang sesuai dengan kurikulum 2013 berbasis multimedia digital pada materi Fisika SMA kelas X semester I di SMAN 51 dan SMAN 104 Jakarta Timur tahun pelajaran 2017/2018. Jenis penelitian Research & Development ( R&D) dengan model pengembangan ADDIE (analyze, design, development, implementation,evaluation) ,Subyek validasi terdiri dari seorang ( ahli kurikulum, ahli media), dua guru bidang studi, empat siswa untuk uji coba perorangan, sepuluh siswa untuk uji coba small group, dan tiga puluh siswa untuk uji lapngan.Metode pengumpulan data menggunakan angket. Teknik analisis data yang digunakan teknik analisis deskriptif kualitatif. Hasil penelitian adalah soft file soal-soal evaluasi fisika yang dikemas dalam program flash. Validitas instrumen adalah:(1)menurut review ahli kurikulum dengan kategori baik (82,5%),(2) menurut review guru bidang studi berada pada kategori baik (87,5%),(3)menurut review ahli media dengan kategori sangat baik (92,5%),(4)berdasarkan uji coba perorangan dengan kategori baik(84,8%), (5) berdasarkan uji coba small group dengan kategori baik(81,5%), dan (6) berdasarkan uji coba lapangan dengan kategori baik(83,7%) Instrumen evaluasi pembelajaran Kurikulum 2013 berbasis multimedia digital ini tidak direvisi, dapat diimplementasikan di sekolah dan untuk penelitian lebih lanjut.

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MOTIF YANG BERPENGARUH PADA PROSES KEJIWAAN TOKOH SAM DALAM NOVEL SEBENING SYAHADAT KARYA DIVA SR

SASTRANESIA Jurnal Program Studi Pendidikan Bahasa dan Sastra Indonesia ◽

10.32682/sastranesia.v8i2.1420 ◽

2020 ◽

Vol 8 (2) ◽

pp. 10

Author(s):

Dandy Ashghor Dawudi ◽

Kamidjan Kamidjan ◽

Agus Sulton

Keyword(s):

Research Method ◽

Descriptive Analysis ◽

Research Process ◽

Cultural Factors ◽

Qualitative Approach ◽

Literature Study ◽

Love Story ◽

True Value ◽

Analysis Technique ◽

Qualitative Descriptive

This research takes the object of Sebening Syahadat by Diva SR, this work is a novel that tells the story of the journey ofa teenager named Sam who is in the process ofsearching for identity. The journey is filled with interesting twits and turns embelissed with a love story that is very suitable if consumed by the younger generation who are learning to find identit. This study aims to reveal the value motives that led Sam’s character in finding his identity, which expected to be a material for reflection for readers, especially young people who are in the process of discovering his identity, the scope of the problem in this study is to reveal the value motives that affect the character’s psyche. Sam is told to have a rascal character.The research method used in this study took a descriptive qualitative approach, data colletion used was a literature study technique with stages of reading, note taking, coding for futher analysis. The analysis technique used is qualitative descriptive analysis technique.The result of the research in this research process indicate that the mental process of Sam’s character influenced by several factors, including: a. Motives in cultural factors (Situasional Factors), b. The motive for love begins with admiration for the attitude of someone who is full of noble values of character, c. The motive of curiosity and fulfillment of his needs for true value.

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PENGARUH TOTAL QUALITY MANAGEMENT (TQM) TERHADAP KINERJA PERUSAHAAN MELALUI PERILAKU PRODUKTIF KARYAWAN PADA PT. TOMORROW’S ANTIQUES INDONESIA

WIDYA MANAJEMEN ◽

10.32795/widyamanajemen.v1i2.349 ◽

2019 ◽

Vol 1 (2) ◽

pp. 1-20

Author(s):

I Wayan Suartina ◽

Ni Nyoman Adityarini Abiyoga Vena Swara ◽

Ni Luh Sri Astiti

Keyword(s):

Quality Management ◽

Total Quality Management ◽

Path Analysis ◽

Quantitative Method ◽

Descriptive Analysis ◽

Company Performance ◽

Total Quality ◽

Analysis Technique ◽

Z Value

This study aims to determine the effect of Total Quality Management (TQM) on employee productive behavior and company performance at PT. Tomorrow’s Antiques Indonesia. This study uses a quantitative method with a sample of 104 employees. Data was collected by observation, interviews, documentation, literature, and questionnaires. The analysis technique used descriptive analysis, path analysis (analysis path), and sobell test. The results of the total quality management (TQM) research have a positive and significant effect on employee productive behaviour at PT. Tomorrow's Antiques with coefficient of 0.986 and a sig value of 0.00 <0.05; employee productive behavior has a positive and significant effect on company performance at PT. Tomorrow's Antiques with coefficient of 0.606 and a sig value of 0.00 <0.05; total quality management (TQM) has a positive and significant effect on company performance at PT. Tomorrow's Antiques with coefficient of 0.396 and a sig value of 0.00 <0.05, and employee productive behaviour can mediate the effect of total quality management (TQM) on company performance at PT. Tomorrow's Antiques with Z value (17,311) > Z table (1,96).

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DEVELOPMENT OF A TEACHING BOOK BASED ON LOCAL WISDOM OF JEPARA DISTRICT FOR CLASS V ELEMENTARY SCHOOL STUDENTSDEVELOPMENT OF A TEACHING BOOK BASED ON LOCAL WISDOM OF JEPARA DISTRICT FOR CLASS V ELEMENTARY SCHOOL STUDENTS

JURNAL PAJAR (Pendidikan dan Pengajaran) ◽

10.33578/pjr.v4i6.8124 ◽

2020 ◽

Vol 4 (6) ◽

Author(s):

Zaenal Arifin

Keyword(s):

Elementary School ◽

Data Collection ◽

Learning Outcomes ◽

Elementary School Students ◽

Descriptive Analysis ◽

School Students ◽

Initial Product ◽

Class V ◽

Validation Test ◽

Analysis Technique

This study aims to: (1) develop thematic textbooks based on local wisdom of our best friend's environmental theme material for grade V elementary school students, (2) Know the validity, practicality and effectiveness of thematic textbooks based on local wisdom of our best friend's environmental theme material for grade students V elementary school. The development of thematic textbook learning media based on local wisdom uses the Research and Development (R & D) method. The development stages include: (1) Potentials and problems, (2) Data collection, (3) Product design, (4) Design validation, (5) Design revision, (6) Product testing, (7) Product revision (Sugiyono, 2016). The research was conducted with 33 students from class V SDN 2 Sendang Jepara Regency. Initial product development is a process of making media based on needs analysis. Expert testing or validation was carried out by 2 experts, namely media experts and material experts. The data collection method in this research is observation, interview, and questionnaire. The data analysis technique used descriptive analysis and comparison test of two independent groups, namely using the independent t-test. Based on the results of the trial, this thematic teaching material is very valid, very interesting, effective and can be applied in learning. This can be seen from the results of the validation test from three experts which show that the product is good. The results of the effectiveness test showed that the experimental class students had better learning outcomes than the control class. This means that textbooks based on local wisdom of Jepara Regency are developed effectively

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Management of Guidance and Counseling on Learning Discipline

International Journal of Islamic Khazanah ◽

10.15575/ijik.v10i2.8993 ◽

2020 ◽

Vol 10 (2) ◽

pp. 60-74

Author(s):

Muhammad Syauqi Mubarok

Keyword(s):

Statistical Analysis ◽

Descriptive Analysis ◽

Field Studies ◽

Guidance And Counseling ◽

Analysis Method ◽

Vocational High School ◽

Analysis Model ◽

Survey Techniques ◽

Analysis Technique ◽

Path Analysis Model

This article aims to examine and describe the influence of guidance and counseling management on learning discipline. The method used in this research is descriptive analysis method using survey techniques. Data collection techniques that used are documentation studies and field studies. Moreover, the data analysis technique that has been used to answer the research hypothesis is statistical analysis with a path analysis model. The location of the study was at the Ciledug Vocational High School Al-Musaddadiyah Garut, with 85 respondents taking part in the survey. The results of the discussion show that guidance and counseling management has a positive and significant effect on the discipline of learning

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SISTEM PENGANGGARAN PENDIDIKAN TINGGI DARI OLD PUBLIC MANAGEMENT MENUJU NEW PUBLIC MANAGEMENT

Jurnal Kependidikan ◽

10.24090/jk.v2i2.556 ◽

1970 ◽

Vol 2 (2) ◽

pp. 127-142

Author(s):

A. Budi Santosa

Keyword(s):

Higher Education ◽

Financial Management ◽

Public Management ◽

Good Governance ◽

National Development ◽

Development Planning ◽

Planning System ◽

Successful Implementation ◽

Service Agency ◽

Legal Entity

Budget implementation in government agencies has not been effective even though legislation has mandated that performance-based budgeting should be implemented gradually starting in 2005. Some researches on budgeting found a disregard for the prerequisites for the successful implementation of performance-based budgeting, which includes participation, competence, and the clear documents and budgeting procedures. In Indonesia, the reform of budgeting begins with the issuance of Act No. 17 of 2003 on State Finance and Act No. 25 of 2004 on National Development Planning System, which is a product of legislation that became a milestone of reform in national planning and budgeting. In universities in Indonesia budget management system changes begins to be applied especially after the implementation of autonomy in the management of higher education institutions, namely since the issuance of Government Regulation on Higher Education as State-Owned Legal Entity (BHMN), Public Service Agency (BLU), even the latter leads to the State University-Owned Legal Entity(PTN-BH). The change of financial management is not without reason, but is intended to more financial management of performance-oriented, transparent and accountable, the estuary of the increasing good governance. Pelaksanaan anggaran di instansi pemerintah selama ini belum efektif, padahal undang-undang telah mengamanatkan bahwa pelaksanaan penganggaran berbasis kinerja hendaknya dapat dilaksanakan secara bertahap mulai tahun 2005. Beberapa hasil penelitian tentang penganggaran menunjukan adanya pengabaian terhadap prasayarat keberhasilan pelaksanaan penganggaran berbasis kinerja, yang antara lain ditentukan oleh faktor-faktor pendukung seperti partisipasi, kompetensi, dan adanya kelengkapan dokumen dan prosedur penganggaran secara jelas. Di Indonesia, reformasi bidang penganggaran diawali dengan terbitnya Undang-undang Nomor 17 Tahun 2003 tentang Keuangan Negara Undangundang Nomor 25 Tahun 2004 tentang Sistem Perencanaan Pembangunan Nasional merupakan produk undang-undang yang menjadi tonggak sejarah reformasi di bidang perencanaan dan penganggaran nasional. Di lingkungan perguruan tinggi Indonesia perubahan sistem manajemen anggaran mulai diterapkan terutama setelah dilaksanakannya otonomi dalam pengelolaan lembaga pendidikan tinggi, yaitu sejak diterbitkannya Peraturan Pemerintah tentang Perguruan Tinggi sebagai BHMN, BLU, bahkan yang terakhir ini mengarah pada PTN-BH. Perubahan arah pengelolaan keuangan tersebut tidak tanpa alasan, namun dimaksudkan agar pengeloaan keuangan lebih berorientasi pada kinerja, transparan dan akuntabel, yang muaranya tentu pada meningkatnya good governance.

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