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All Journal SOCIETAL Dinamika Ilmu Hearty : Jurnal Kesehatan Masyarakat AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi PREPOTIF : Jurnal Kesehatan Masyarakat Jurnal Abdi Insani JURNAL MANAJEMEN AKUNTANSI (JUMSI) Indonesian Journal of International Law Afeksi: Jurnal Penelitian dan Evaluasi Pendidikan An Idea Health Journal DINAMIKA ILMU: Jurnal Pendidikan Journal of Teaching and Education International Journal of Economics, Management and Accounting Journal International Journal of Teaching and Learning (INJOTEL) Al-Muqaranah : Jurnal Perbandingan Mazhab dan Hukum Journal of Teaching and Education Al Iidara Balad : Jurnal Administrasi Negara Journal Pesona Indonesia
Marliana Marliana, Marliana
STAIN Samarinda
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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ANALYSIS OF FLYPAPER EFFECT REVENUE SHARING FUND (DBH) AND REGIONALLY GENERATED REVENUE (PAD) TOWARD CAPITAL EXPENDITURE BY DISTRICT / TOWN IN SOUTH SUMATERA 2009-2011 Marliana, Marliana; Mukhtaruddin, Mukhtaruddin; Ferina, Ika Sasti
Jurnal Akuntabilitas Vol 6, No 1 (2012): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

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Abstract

This research aims to identify the influence of Flypaper Effect Revenue Sharing Fund (DBH) and Regionally Generated Revenue (PAD) toward capital expenditure by District / Town in South Sumatra 2009-2011. The population in this research was all of District / Town in South Sumatera in 2009 until 2011 and can be accessed at www.djpk.depkeu.go.id Site. Total Sample in this research is 15 districts /towns which consist of 11 districts and 4 towns in South Sumatera. Data were analyzed with tests of classic assumption and examination of hypothesis with multiple linear regression method.Based on the F test results indicate that the DBH and the PAD have influence on capital expenditure. Then through t test shows that DBH showed an influence on the probability of capital expenditure under the = 5% (0.000). While the PAD has no effect on the profitability of capital expenditure above = 5% (0.60). From the results of this study also demonstrated the occurrence of flypaper in districts / towns in South Sumatera, but had no flypaper effect against capital expenditure forecast.
ANALYSIS OF FLYPAPER EFFECT REVENUE SHARING FUND (DBH) AND REGIONALLY GENERATED REVENUE (PAD) TOWARD CAPITAL EXPENDITURE BY DISTRICT / TOWN IN SOUTH SUMATERA 2009-2011 Marliana, Marliana; Mukhtaruddin, Mukhtaruddin; Ferina, Ika Sasti
Jurnal Akuntabilitas Vol 6, No 1 (2012): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

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Abstract

This research aims to identify the influence of Flypaper Effect Revenue Sharing Fund (DBH) and Regionally Generated Revenue (PAD) toward capital expenditure by District / Town in South Sumatra 2009-2011. The population in this research was all of District / Town in South Sumatera in 2009 until 2011 and can be accessed at www.djpk.depkeu.go.id Site. Total Sample in this research is 15 districts /towns which consist of 11 districts and 4 towns in South Sumatera. Data were analyzed with tests of classic assumption and examination of hypothesis with multiple linear regression method. Based on the F test results indicate that the DBH and the PAD have influence on capital expenditure. Then through t test shows that DBH showed an influence on the probability of capital expenditure under the = 5% (0.000). While the PAD has no effect on the profitability of capital expenditure above = 5% (0.60). From the results of this study also demonstrated the occurrence of flypaper in districts / towns in South Sumatera, but had no flypaper effect against capital expenditure forecast.   Keywords: Capital Expenditure, Revenue Sharing Fund, Flypaper Effect, Regionally Generated Revenue
Pendidikan Berbasis Muatan Lokal Sebagai Sub Komponen Kurikulum Marliana, Marliana; Hikmah, Noor
Dinamika Ilmu: Jurnal Pendidikan Dinamika Ilmu Vol 13 No 1, June 2013
Publisher : IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.703 KB) | DOI: 10.21093/di.v13i1.68

Abstract

The introduction of the state of the environment, society, and culture to students enabling them to more to their environment. The introduction and development of the environment through education geared to support the quality of human resources, and ultimately directed to improve the ability of learners. School as a place of education program, a part of the community. Therefore, education programs in schools need to provide extensive knowledge about the specificity of the learners in their environment. Subjects should be made based on local content prepared by the school environment that is tailored to each area. The function of the existence of local content is to broaden the knowledge of students in accordance with the condition of the area. Local content is one of the means for students to develop the knowledge, skills and potential of art owned by the school and the area in which the school is located. Application of local curriculum between one region to another is different. To realize local content -based education at a school needs support with all relevant stakeholders and continuously evaluates to develop the potential of the region. It is not impossible a local charge when packaged in a professional manner will carry the name of the region to national and even international level. Required more in-depth study and togetherness between schools, communities, local governments for the successful implementation of the local content -based education.
Anatomi Kurikulum Pendidikan Agama Islam di Sekolah Marliana, Marliana
Dinamika Ilmu: Jurnal Pendidikan Dinamika Ilmu Vol 13 No 2, December 2013
Publisher : IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.572 KB) | DOI: 10.21093/di.v13i2.22

Abstract

Anatomy of curriculum is described as the components that must be present in every curriculum that can be used for the learning process. They are objectives of the curriculum, materials of teaching, contents of the curriculum, strategies or methods, media and evaluation and improvement of teaching. These components are interconnected to one another. Each component has a content which is very important for the continuity of the curriculum. One of the most important parts of the curriculum is procces of learning as an empowering or enable the students. Thus, the need for active and participatory interaction between students and academic material or with a certain situation so that matter can be transformed into the learning experience of students.
NILAI SOSIAL BUDAYA KABENGKA (KHITAN) PADA MASYARAKAT KULISUSU (Studi Di Desa Eelahaji Kecamatan Kulisusu Kabupaten Buton Utara) Marliana, Marliana; Bauto, La Ode Monto; Anggraini, Dewi
SOCIETAL Vol 7, No 2 (2020): Edisi Oktober
Publisher : SOCIETAL

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Abstract

Tujuan penelitian ini adalah (1) Untuk mengetahui dan mengungkapkan bentuk proses pelaksanaan kabengka pada masyarakat Kulisusu di Desa Eelahaji Kecamatan Kulisusu Kabupaten Buton Utara. (2) Untuk menguraikan nilai sosial budaya kabengka pada masyarakat Kulisusu di Desa Eelahaji Kecamatan Kulisusu Kabupaten Buton Utara. Penentuan informan dilakukan secara purposive sampling yaitu teknik penentuan informan secara sengaja yang berjumlah 10 orang yaitu 2 orang tokoh adat, 1 orang tokoh agama, dan 7 orang keluarga yang pernah melaksanakan kabengka. Adapun teknik pengumpulan data yaitu dengan cara observasi, wawancara, dokumentasi dan studi kepustakaan serta dianalisis sacara deskriptif kualitatif. Hasil penelitian menujukan bahwa: (1) Proses pelaksanaan kabengka (khitan) ini biasanya dilakukan pada Hari Raya Idul Fitri (sesudah) dan pada Hari Raya Idul Adha (sebelum dan sesudah). (2) Nilai Sosial Budaya Kabengka Pada Masyarakat Kulisusu Di Desa Eelahaji Kecamatan Kuisusu Kabupaten Buton Utara yaitu: (a) Nilai Ketaatan Pada Agama, (b) Nilai Pendidikan, (c) Nilai Moral/Etika, (d) Nilai Kebersamaan, (e) Nilai Melestarikan Tradisi, (f) Nilai Kesehatan, dan (g) Nilai Keindahan/Estetika.
THE ROLE OF NGOS IN GIVING ASSISTANCE FOR EXTERNALAND INTERNAL REFUGEES AS A BOUNDARY VIOLATION OF A SOVEREIGN STATE Marliana, Marliana
Indonesian Journal of International Law
Publisher : UI Scholars Hub

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Abstract

An NGO (Non-Governmental Organization) is a legally constituted organization created by natural or legal persons that operates independently from any form of government, thus is a humanity-value-based organization that provides assistance in a form of charities and voluntary services. These kinds of assistance are much-needed relief for refugees in the countries of armed conflict or not. The most important source of protection for external refugees is Refugees Law while the internal refugees are protected by the National Law. The study presented in this paper is limited to assistance provided by NGOs to external and internal refugees in a country that is not in situations of armed conflict. These limits are given to address whether the role of NGOs providing assistance to refugees can be categorized as a violation of the limit state sovereignty. This level of understanding in the area of theoretical but can be implemented to legitimate the role of NGOs.
Pengaruh Strategi Koping Terhadap Tingkat Kecemasan Pada lanjut Usia (Lansia) Hipertensi di Puskesmas Tamalate Kota Makassar Marliana, Marliana; Asrina, Andi; Arman, Arman
An Idea Health Journal Vol 4 No 02 (2024)
Publisher : PT.Mantaya Idea Batara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53690/ihj.v4i02.249

Abstract

In old age, body function has declined. One of the conditions experienced by Lanisa is hypertension, which can lead to mental problems in the elderly because the higher the hypertension, the more they feel afraid and anxious about their condition. Therefore, it is a needed strategy for coping. This study aimed to discover the influence of problem-focused coping dan emotion-focused coping on anxiety levels in hypertension old ages (elderly) at Tamalate Community Health, Makassar City. This study is quantitative with Cross Sectional Study design. Techniq The sampling technique is purposive sampling, and the number of samples is 154. Data analysis used a statistical test (t-test) with a significance level of 95% (?: 0.05). The research showed Problem-Focused Coping to anxiety level P-Value is 0,009 and a B value is -0.345. Emotion Focused Coping for anxiety level at P value 0,000 and B value 0,275. In conclusion, problem-focused coping has influenced anxiety levels in hypertension elderly and direction a negative influence. The emotion-focused coping influenced anxiety levels in hypertension elderly and direction positively influenced.
The Effectifeness of Religious Image Stories Teaching Materials on the Learning achievement of Students’s Class 1 SD Negeri 31 Pusuea Marliana, Marliana
Journal of Teaching and Education Vol 1, No 2 (2022): Journal of Teaching and Education
Publisher : USN Kolaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31327/jte.v1i2.1892

Abstract

This study aimed to determine the effectiveness of religiously charged pictorial story teaching materials on learning achievement. The subject of this research was the 1st-grade students of SD Neg. 31 Pusuea with a total of 14 students. The teaching material used is a picture book containing religious values. This study used experimental research methods with the research design used as pre-experiment one group pre-test-posttest. The test questions were in the form of multiple choices with a total of 20 questions. Data analysis used Normalized Gain Test. The results showed that the total pretest score of all students was 1890 and the total post-test score of all students was 2480. These results were processed using the N-Gain formula and reached a value of 0.53 with the interpretation of "Medium", with these results there was a significant increase in student achievement by using illustrated story teaching materials with religious values. It can be concluded that teaching materials containing religious values are effective on student achievement in grade 1 SD Neg. 31 Pusuea.
Analisis Pengaruh Pajak Hotel, Pajak Restoran Dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Subulussalam Marliana, Marliana; Dhalimunthe, Ahmad Amin; Harahap, Rahmat Daim
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3115

Abstract

The purpose of this study was to determine the effect of hotel tax, restaurant tax and advertisement tax on local revenue (PAD) of Subulussalam City in 2015-2020. Regional Original Revenue (PAD) is one of the regional revenues obtained through the potential of an area. One of the local revenue comes from hotel tax, restaurant tax and advertisement tax. The data used in this study is secondary data, namely data on hotel tax receipts, restaurant taxes, advertisement taxes and local revenue for 2015-2020 which were obtained from the Office of the Regional Financial Management Agency of Subulussalam City. The statistical mode used in this study is the classical assumption test and hypothesis testing such as multiple linear regression equations, t test and F test. The results of this study indicate that hotel tax has a positive but not significant effect on local revenue because t count (1,134) < t table (4.303), Restaurant Tax has a positive and significant effect on local revenue because t count (4.544) > t table (4.303), advertisement tax has a negative but not significant effect on local revenue because (-2.177) < t table (4.303 ), and simultaneously hotel tax, restaurant tax and advertisement tax have an effect on local revenue.
Analysis of the role of village-owned enterprises (bumdes) in improving the economy of the community in sharia-based Patokan village Suryana, Ahmad; Thompson, Emily; Marliana, Marliana
AL-MUQARANAH Vol 2 No 2 (2024): Vol 2 No 2 Agustus 2024
Publisher : Prodi Perbandingan Madzab Fakultas Syari'ah Universitas Islam Zainul Hasan Genggong Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/jpmh.v2i2.444

Abstract

This research aims to analyze the role of Village-Owned Enterprises (BUMDes) in improving the economy of the Patokan Village community with a sharia-based approach. BUMDes is an economic institution established in villages to manage local potential and improve community welfare. In the context of Patokan Village, the application of sharia principles in BUMDes management is important given that the majority of the population is Muslim. This research uses a descriptive qualitative method, with data collection techniques in the form of in-depth interviews, observation, and documentation. The results showed that the BUMDes of Patokan Village has contributed positively to the village economy, especially through the savings and loan, livestock, and agriculture business units. However, there are still some obstacles, such as a lack of capital, skills, and community participation. The application of sharia in BUMDes management also provides additional benefits, such as increased community trust and avoidance of usury. This research is expected to provide theoretical and practical contributions in the development of a sharia-based BUMDes management model, which is more effective in supporting the welfare of village communities.
Co-Authors Agustiani, Mulia Amalia, Nadila Amiruddin, Eky Endriana Andi Asrina Anggraheni, Nadia Putri Annisa, Aulia Anugrah, Elfira Arman Arman Audryna, Leyryza Cahyaningrum, Galih Siwi Dewi Anggraini Dhalimunthe, Ahmad Amin Diokta, Vania Safa Febrianti, Eka Ageng Hanoum, Haliza Harahap, Rahmat Daim Ika Sasti Ferina, Ika Sasti Imam Saputra Jariah, Nur Ainun Jumadi Jumadi La Ode Monto Bauto, La Ode Monto Lailatussyuhada, Sri Lestari, Yuli Yani Dwi Mahdalina, Mahdalina Marjohan, Masno Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtaruddin Muriman, La Ode Yusman Muslim Muzakka, Feerousah Nabilah, Azmi Noor Hikmah, Noor Ramadhan, lham Safitri, Emilia Dani Setiawan, Anthony Sipinta, Leliana Putri Sonny Muhammad Ikhsan Mangkuwinata Sri Wahyuni Sugianor, Sugianor Suryana, Ahmad Suryanto, Syafauzi Syafruddin Syafruddin Thompson, Emily Tjahjono Kuntjoro Widyantari, Lusiana Yunita, Alfitri Yana Yunitawati Yunitawati