This study aims to determine the impacts of fiscal decentralization, institutional transformation, and regional revenue to the income disparity among the provinces in Indonesia. This study uses panel data with the number of runs 528 pieces of data that includes 33 provinces in Indonesia period 2000-2015. The data were taken from the Central Bureau of Statistics (BPS) and Bank Indonesia. They were analyzed using a multiple linear regression analysis. The results show that tax revenue sharing fund and natural resources revenue sharing fund impact positive and significant on the income disparity among the provinces in Indonesia, while the general allocation fund, special allocation fund, institutional transformation, and the local revenue do not significantly affect the income disparity among the provinces in Indonesia. Tax and natural resources revenue sharing fund are actually exacerbating the gap of income distribution among regions in Indonesia. The implication of this study is that the government needs to review the allocation mechanism of General Allocation Fund, Special Allocation Fund, Tax Revenue Sharing Fund and Natural Resources Revenue Sharing Fund in order to serve as an instrument of fiscal capacity equalization of each region as well income distribution equalization among regions in Indonesia. The local government needs to continue improving the local revenue through the optimization of local tax revenue, regional retribution, profits of Regional Owned Enterprises, and other legitimate acceptances.

This study aims to: 1) determine whether there is a significant difference in effectiveness of learning management by lecturers of USD who use Digital Learning Resources (SBD) with those who do not use SBD based on the students' perception; 2) determine whether there is a significant difference in the ability of the lecturers who use the SBD and those who do not use SBD in managing the courses according to the students' perception; 3) determine whether there is a significant difference in the ability of the lecturers who use SBD and those who do not use SBD in empowering students according to the students' perception. This study analyzes the effectiveness of learning management among 38 lecturers USD who consisted of 19 lecturers who use SBD and 19 lecturers who do not use SBD. The data analysis uses independent difference sampling t-test technique. The results of the study are as follows: First, there is a significant difference in the effectiveness of the lecturers who use SBD with those who do not use SBD in learning management according to the students' perception with t-value of 2.405 and asymptote significance (2-tailed) of 0.022 smaller than alpha 0.05. Second, there is a significant difference in the ability of lecturers who use the SBD with those who do not use SBD in managing the course according to the students' perception with t-value of 2.210 and asymptote significance (2-tailed) of 0.041 smaller than alpha 0.05. Third, there is no significant difference in the ability of lecturers who use SBD with those who do not use SBD in empowering students with t-value of 2.627 and asymptote significance (2-tailed) 0.013 smaller than alpha 0.05.

This study aims to: 1) determine whether there is a significant difference in effectiveness of learning management by lecturers of USD who use Digital Learning Resources (SBD) with those who do not use SBD based on the students perception; 2) determine whether there is a significant difference in the ability of the lecturers who use the SBD and those who do not use SBD in managing the courses according to the students perception; 3) determine whether there is a significant difference in the ability of the lecturers who use SBD and those who do not use SBD in empowering students according to the students perception. This study analyzes the effectiveness of learning management among 38 lecturers USD who consisted of 19 lecturers who use SBD and 19 lecturers who do not use SBD. The data analysis uses independent difference sampling t-test technique. The results of the study are as follows: First, there is a significant difference in the effectiveness of the lecturers who use SBD with those who do not use SBD in learning management according to the students perception with t-value of 2.405 and asymptote significance (2-tailed) of 0.022 smaller than alpha 0.05. Second, there is a significant difference in the ability of lecturers who use the SBD with those who do not use SBD in managing the course according to the students perception with t-value of 2.210 and asymptote significance (2-tailed) of 0.041 smaller than alpha 0.05. Third, there is no significant difference in the ability of lecturers who use SBD with those who do not use SBD in empowering students with t-value of 2.627 and asymptote significance (2-tailed) 0.013 smaller than alpha 0.05.doi.org/10.24071/ijiet.2017.010109

Abstract-The aim of this study is to increase the scientific behavior and critical thinking skills for senior high school students in Economy subject through the development of learning model design development with problem-based implementation. This study was conducted in Senior High School Stella Duce 1 and 2 Yogyakarta using research and development approaches, and referring to ADDIE model (Analyze, Design, Development, Implementation, Evaluation Model). The data was analyzed using descriptive analysis technique and paired sample t-test. This study was started by analyzing the learning media, the process and the evaluation of economy subject of senior high school which was measured by Bloom taxonomy. Furthermore, the researcher devised learning model design development problem-based and limitary tryout. The result shows that basic competencies, indicators, learning objectives in learning media was dominant to the understanding level. The learning process of economy subject had reached a higher level which was analysis level and evaluate level. The critical thinking skills which was needed in daily test and midterm test in economy subject was dominant in the understanding level. The limitary tryout results showed that the implementation of problem-based learning model was proven can develop the scientific behavior and critical thinking skills of students.