JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)

The Influence of Transformational Leadership Style, Work Environment, Job Satisfaction and Work Discipline on Employee Performance

Saharso Saharso — 2024-01-04

This research aims to analyze the influence of transformational leadership style, work environment, job satisfaction and work discipline on the performance of employees of PT Indomarco Prismatama Bogor 1 Branch. The analytical method s in this research are descriptive analysis and inferential analysis. Data analysis from several tests, namely ins trument testing, classical assumption testing, model feasibility testing, multiple liners analysis and t - hypothesis testing, was conducted. The subjects of this research were employees of PT Indomarco Pismatama Bogor 1 Branch, with a total of 119 employees using data collection methods via questionnaires. The results of the regression analysis in this research shows that there is a positive and significant influence on performance, which is shown in the coefficient table in the regression equation models. The results of the ANOVA statistical test for the feasibility of the model show significant results, so that the model used has a relationship with the performance variable.

Views of Students and Lecturers on Module Development in Learning Listening Skills in Higher Education

Ayu Gustia Ningsih — 2024-01-04

The aim of the initial research was to describe the potential that supports the implementation of listening skills using digital technology, namely the implementation of listening skills learning in the classroom, student characteristics, and the use of technology in developing teaching materials. The type of research used is descriptive. The research subject for lecturers in listening skills courses and students studying listening skills material in the Indonesian Language and Literature Education study program, Padang State University. The instruments used to collect data were observation sheets, questionnaire sheets, and listening skills test sheets. Data were analyzed using descriptive statistical analysis. The results of the preliminary research are: 1) The average score of students’ listening skills is still low so it needs to be improved. 2) The results of observations regarding the use of modules are still not utilized optimally, 3) The results of observations of digital teaching materials used by lecturers based on the LMS (Learning Management System) display conclude that not all lecturers use digital materials in the LMS, and 4) Results of student response questionnaires agree with the development of digital materials in the Learning Management System so that student learning outcomes improve. Based on the results of this preliminary study, it can be concluded that the modules currently used by lecturers in listening skills courses still need to be developed. The development of teaching materials is carried out by utilizing technology.

The Role of Supervision of the Board of Commissioners in the Company PT. XYZ

William Chandra — 2024-01-04

The importance of implementing good governance principles that do not just focus on formality, but on substance for public companies is important. This research aims to of paying more attention to corporate governance in the context of the ASEAN Corporate Governance Scorecard. The method used in this research uses a qualitative approach. the research results found that a focus on board diversification, meeting minutes, appointment of a corporate secretary, and evaluation of board performance can provide a strong foundation for increasing transparency, accountability, and corporate resilience amidst ever-evolving business dynamics. Emphasis on the inclusion of independent commissioners, the formation of special board committees, and the introduction of best governance practices are also important in facing regulatory changes and industry dynamics.

Assessment of Students’ Ability to Prepare Outcome-Based Education Lecture Presentation Materials

Sudarwan Danim — 2024-01-04

This research aims to evaluate students’ ability to prepare OBE-based lecture presentation material. Carried out with a qualitative approach, the subject of this research was presentation material from the students of doctor of education study program, FKIP Universitas Bengkulu for the subject of Comparison of Education Systems Between Countries. The research results prove: (1) the learning objectives formulated by students are directly related to the material contained in the references, but the touch is still weak on the vision and mission of the study program or institution; (2) the material presented has quite strong relevance to the formulation of learning objectives; (3) there are four aspects that stand out in presentation material, namely those related to clarity, flexibility, comparison, and involvement; (4) internal and external support is still weak for the possibility of transforming learning outcomes; (5) the strategy for transforming best practices in many countries into the Indonesian situation has been touched upon quite well; and (6) the results of the assessment and feedback on the lecture material are a separate focus.

Bamboo Craft Business Development Strategy In Bangli District

I Made Kartika — 2024-01-04

Bangli Regency is one of the centers for bamboo craft businesses in Bali Province. The bamboo craft products produced are keben, rice baskets, capil, bamboo bags, sokasi, and other woven materials made from bamboo. This research aims to determine the existence of craftsmen, their advantages and disadvantages as well as strategies that can be applied for business development. This research method uses descriptive to obtain an overview of business existence using IE (internal and external) matrix for effort to develop bamboo craft businesses in Bangli Regency. Based on the results of data collection, it is known that the total value of the IFE matrix owned by craftsmen is 3.47 and the total value of the EFE matrix is 3.15. This score is in the first cell of the IE matrix which means growth and development. There are three alternative strategies that can be implemented by craftsmen in developing their business, namely: 1). Market penetration; 2). Market development or expansion; and 3). Product development. Based on the QSPM results, market development or expansion had the highest Total Attractive Score (TAS) score, so it was selected as the most recommended strategy.

Socialization Related to the Dangers of Kites, Laser Beams, Hot Air Balloons, and Drones Around Silampari Lubuklinggau Airport

Herlina Febiyanti — 2024-01-05

The implementation of socialization in the Tridharma of Higher Education framework is by conducting research and compiling Scientific Journals within the Palembang Aviation Polytechnic, South Sumatra. In addition, this activity aims to increase the knowledge and awareness of the general public around the Silampari – Lubuklinggau Class III Airport Operator Unit. This activity also informs about the dangers of kites, laser beams, hot air balloons, and drones around the air space in Silampari – Lubuklinggau as well as the safe distance of building construction, especially in the Flight Operation Safety Area, especially people who live close to the Flight Operation Safety Area (KKOP). The method used for socialization is a participatory Focus Group Discussion (FGD) by resource persons and discussions with communities living around the Silampari – Lubuklinggau Class III Airport Operator Unit that the results are expected so that participants know the results of socialization related to activities that can endanger flights. Then, the results of the socialization were published on the social media of the Palembang Poltekbang.

Learning Disorders in Neuroscience and Islamic Education Perspectives

Khoirul Amin — 2024-01-05

This study examines the learning problems of neuroscience perspectives and Islamic education. To find out what are the factors of learning disorders with a view of neuroscience and Islamic education itself. Neuroscience as a field of science that studies the nervous system in the brain, while Islamic education has great urgency for life. The research uses qualitative methods of literature study by analysing and understanding related to the phenomenon of learning disorders, views of neuroscience and Islamic education. Research with relevant literature sources, this research technique includes summarizing data, and making conclusions. The findings in this study that symptoms of learning disorders in students can be diagnosed from learning outcomes that are not in accordance with the efforts made, slow in completing tasks and then behaviours such as lying, opposing, and lack of confidence. Disorders in neuroscience perspective learning such as Learning Disability, Dyslexia, dyscalculia, ADHD. While in the perspective of Islamic education there are internal factors with intelligence, enthusiasm and patience. While external factors such as cost, guidance, teachers, and quantity of learning.

Project Based Learning: Development of Taxiway Light as a Visual Landing Aid Using Solar Power

Asep Muhamad Soleh — 2024-01-06

This research aims to determine the differences in learning methods in the classroom using project-based learning and conventional learning. The research was carried out using quantitative methods by conducting evaluations and interviews with cadets. Data processing uses the Manova test statistical data processing application. The sample from this research was Palembang Aviation Polytechnic cadets in visual aid courses, especially taxiway lights. From the results of data processing, we can see differences in terms of creativity and learning outcomes between cadets who use project-based learning methods and those who use conventional learning systems. Project-based learning methods have fostered creativity and better learning outcomes. Hopefully with the results of this research, lecturers will more often use project-based learning methods to foster the creativity of Aviation Polytechnic cadets within the Ministry of Transportation of Indonesia.

Analyzing Students’ Adversity Quotient to See Students’ Deductive Reasoning Capabilities in Solving Mathematical Problems on Linear Program Materials

Syifah Fajria — 2024-01-06

The purpose of this study is to examine and characterize students’ use of deductive reasoning when addressing mathematical problems using linear programming that is based on the Adversity Quotient. This kind of study is qualitative and descriptive. Purposive sampling was the method of sampling employed in this study. There were three different sorts of pupils in class XI IPA I SMA Negeri 5 Batanghari: Quitter, Camper, and Climber types. There were 19 total participants in the study. Each category was represented by one subject, resulting in three students who were chosen as research subjects. Questionnaires, interviews, and tests of problem-solving were the research instruments employed in this study. The processes of (1) Reducing the data, (2) Presenting the data, and (3) Concluding were used to evaluate the collected data. The research’s findings demonstrate that Quitter-type kids are capable of performing calculations based on rules or formulas to comprehend difficulties. Still, they are unable to meet the problem-solving markers when it comes to formulating logical conclusions and gathering direct evidence. Students who are camper type can compute using rules or formulas to comprehend problems, plan, and carry out plans, but they are unable to double-check. Students cannot meet the issue-solving markers when they are gathering direct facts and generating logical conclusions. Students who are climber types can satisfy deductive reasoning requirements by comprehending problems, making plans, carrying them out, and double-checking.

Socialization of Unmanned Aircraft Operation on Flight Safety in Palembang Airspace

Dwi Candra Yuniar — 2024-01-08

This socialization is carried out as a form of the application of the Tridharma of Higher Education, namely making research and compiling Scientific Journals within the Palembang Aviation Polytechnic. In addition, the purpose of this activity is to increase the knowledge and awareness of the people living around Sultan Mahmud Badaruddin II Airport Palembang. This activity aims to inform how to operate unmanned aircraft around the airport area, how safe distance is needed and what permits need to be made when operating unmanned aircraft. This activity was made based on reports from several pilots to the Air Traffic Controller about the many obstacles such as kites, drones, hot air balloons and as in Palembang airspace. The method used in this community service activity is the participatory method. So that the results are expected so that participants know the results of socialization related to how to operate unmanned aircraft that do not endanger flights. Then the results of the socialization were published on the social media of Palembang Poltekbang.

Implementation of Risk Management with the ISO 31000 Approach in an Effort to Improve the Performance of Educational Services

Herlina Febiyanti — 2024-01-08

The implementation of a rapidly developing library service system can create threatening risks caused by the failure of library managers to assess the source of risk threats. Risks can take the form of events and conditions that result in disruption of information services and the decision-making process stops. The aim of this research is to describe the implementation of library service risk management at the Palembang Aviation Polytechnic Library using the ISO 31000 approach to determine the factors that influence the implementation of library risk management, especially in library material management activities. Library risk management at the Palembang Aviation Polytechnic Library has been implemented to anticipate various sources of risk threats by carrying out risk assessment, risk mitigation and risk evaluation activities through the Government Internal Control System (SPIP) in general.

The Influence of Situational Leadership Style, Motivation and Work Environment on Soldiers’ Performance

Amos Pedro S Sipahutar — 2024-01-08

The 2^nd Supply and Transport Batallion has the main task of providing supplies, maintenance and services by land, water or air. In carrying out its duties, the Battalion is still experiencing several issues. Some of these issuses caused soldiers’ performance to decline. The research aims to analyze the influence of situational leadership style, motivation, and work environment on soldier performance. This study will use a quantitative verification analysis, that is testing the hypothesis through processing field data. Besides that, exploratory descriptive analysis was also carried out. Researchers sorted out 30% of the sample from 380 soldiers, so that there were 114 samples. The sampling technique is Stratified Random Sampling. Data collection techniques used questionnaires and documentation, while data analysis techniques used descriptive statistical analysis and multiple linear regression analysis. The results of the analysis show that situational leadership style, motivation, and work environment have a positive and significant effect on soldier performance. Situational leadership style has a dominant effect on soldier performance.

Neuroscience In Islamic Religious Education Learning

Anis Luthfiyani — 2024-01-10

In the world of education, many discoveries state that humans have not maximized in using the potential of their brains, such as creating new ideas or solving problems. So, this study aims to describe and analyse the relevance of neuroscience in PAI learning and what role neuroscience plays in PAI learning. The methodology applied to this research is a descriptive qualitative method approach, and this research is a type of library research, which is a research based on the source of books, papers, articles, journals and other scientific works that support this research. The results of this study show that neuroscience has a close relationship with PAI learning, where in the implementation of learning neuroscience is needed so that learning can run smoothly and effectively, where neuroscience can help PAI teachers understand better how students’ brains process information and learning materials so that teachers can develop varied teaching strategies and come up with the latest innovations in learning. Neuroscience plays an active role in PAI learning to improve students’ cognitive development.

Opportunities and Challenges of Islamic Education Management in Facing the Global Era

Ratna Dewi Setyowati — 2024-01-11

This research discusses the concept of a constructive paradigm in Islamic education management, with a focus on opportunities and challenges in the global era. It emphasizes the importance of innovation, developing teaching quality, and effective management in facing global dynamics. The aim of this research is to identify and analyze the implications of globalization for Islamic education. The research method uses a qualitative approach and a literature review to explore the impact of globalization on Islamic educational institutions. The research results show that there are positive opportunities, such as technological advances, as a basis for positive change, but also identify social and cultural challenges that require a holistic approach. Therefore, it can be concluded that this research emphasizes the need to develop quality and globally relevant Islamic educational institutions. In facing global challenges, there is a need to focus on innovation, improving the quality of teaching, and effective management to ensure the sustainability of Islamic education that makes a positive contribution to the global scope.

SWOT Analysis of ChatGPT: Implications for Educational Practice and Research

Mesiono Mesiono — 2024-01-11

Technology plays a significant role in our lives today. OpenAI, a company at the forefront of artificial intelligence since 2015, has taken remarkable steps to make artificial intelligence more accessible and beneficial for everyone. One significant achievement in its journey is the development of Chat Generative Pre-trained Transformers (ChatGPT). We used the SWOT analysis framework to outline ChatGPT’s strengths and weaknesses and to discuss its opportunities for and threats to education. The strengths include using a sophisticated natural language model to generate plausible answers, self-improving capability, and providing personalised and real-time responses. As such, ChatGPT can increase access to information, facilitate personalised and complex learning, and decrease teaching workload, thereby making key processes and tasks more efficient. The weaknesses are a lack of deep understanding, difficulty in evaluating the quality of responses, a risk of bias and discrimination, and a lack of higher-order thinking skills. Threats to education include a lack of understanding of the context, threatening academic integrity, perpetuating discrimination in education, democratising plagiarism, and declining high-order cognitive skills.

History and Study of Philosophy of Science in the Development of Value-Based Management Islamic Education

Heri Cahyono — 2024-01-13

The development of Islamic education management science has become an important aspect in the evolution of knowledge in this domain. The focus of the study involves ontological and epistemological analysis to detail the concept and implementation of management principles in the context of Islamic education. This type of research is qualitative literature research on the History of Philosophy of Islamic Education Science and Management, exploring the evolution of Islamic education management science through literature analysis, combining historical and philosophy of science approaches. The discussion in this research includes four main historical phases and a study of the philosophy of science, with an emphasis on ontology, epistemology and axiology. The basic management concept includes the integration of Islamic values in modern management principles, emphasis on Islamic character, multicultural education, and management of educational quality as well as the role of technology, national standards, and the implementation of the PDCA cycle as a strategy to improve the quality of Islamic education. So, there is a need for in-depth understanding and a holistic approach in overcoming quality challenges in Islamic education.

Widyaiswara Competency Development at the Center for Human Resources Development for Electricity, New, Renewable Energy and Energy Conservation

Eni Setyawati — 2024-01-15

Widyaiswara is a training human resource who has a very important role for the training unit in the cycle of education and training. At the Human Resource Development Center for Electricity, New Energy, Renewable Energy and Energy Conservation (PPSDM KEBTKE). Competency development for Widyaiswara in the KEBTKE PPSDM unit is not optimal and still requires increased development. This study aims to analyze the implementation of competency development, competency factors that influence development, and formulate a development strategy that suits the needs of Widyaiswara in supporting the performance of the KEBTKE PPSDM Organization. This study uses descriptive qualitative research methodology by using research instruments in the form of interview guidelines and supporting documents. The results of this study indicate that Widyaiswara PPSDM KEBTKE requires an increase in work experience competencies through non-classical training in the form of internships can increase real experience in the field, develop skills, and improve the quality of work experience.

The Moderating Role Institutional Ownership and Tax Planning in Earning Management

Zulaepa Chaironisa — 2024-01-15

This study aims to examine and analyze the role of institutional ownership and tax planning in earnings management. The source of research data is secondary data in the form of financial statements. The study population is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The sampling technique is purposive sampling. The financial statements analyzed amounted to 190 financial statements from 38 companies according to and qualified research samples. This study used quantitative descriptive analysis method using SEM-PLS analysis and processed using Warppls 8.0. The results showed that tax planning had a significant effect on earnings management and institutional ownership was able to moderate the relationship between tax planning and earnings management.

Development of Airfield Lighting System Digital Learning Media: An Application Usability Testing

Direstu Amalia — 2024-01-20

This study aims to evaluate the usefulness of a game-based learning tool called the airfield lighting system that uses both VR and AR technology in the classroom. The quantitative research method uses a survey to gather data and test the application in two classes. The application’s usability is represented by data analysis that uses the User Experience Questionnaire (UEQ) model to quantify two aspects: hedonic and pragmatic quality. The study’s findings display the means of the positive value scales, indicating that the pragmatic quality score was 2.538 and the hedonic quality score was 2.548. In addition, To gain a more comprehensive understanding of a product’s quality, we also assess the product’s measured user experience by contrasting it with the outcomes of other well-known products. The results are interpreted within the 10 percent best results range, indicating “excellent” for five instruments and “above average” for novelty instruments. The result presents six instruments of usability level: efficiency, perspicuity, dependability, stimulation, and novelty. This usability test suggests using the airfield lighting system application as the learning medium for student-centered learning.

The Influence of Principal’s Leadership, Work Culture and Work Commitment on Teacher’s Professionalism

Intan Mayang Sari — 2024-01-25

This study aims to examine 1) the influence of principal leadership on teacher professionalism 2) the effect of work culture on teacher professionalism 3) the effect of organizational commitment on teacher professionalism 4). the influence of principal leadership, work culture, and organizational commitment to teacher professionalism. This study uses quantitative methods as a research method. This study shows that 1) principal leadership has no partial and insignificant effect on teacher professionalism with a value of t count <of t table or 1.972<1.9908 2) there is an effect that work culture has a partial and significant effect on teacher professionalism with the value of t count> from t table or 5,319> 1,988. 3) work commitment has a partial and significant effect on teacher professionalism with a value of t count> t table or 2.656. > 1,988. 4) there is an influence of leadership, work culture, and work commitment that have a simultaneous and significant effect on teacher professionalism with a value of f count> t table or 2.656. > 2.71.

The The Influence of Leadership Style on Organizational Culture at SMA Negeri 3 Muaro Jambi

Suryadi Suryadi — 2024-01-26

The purpose of this research is to examine the potential impact of the principal’s leadership style on organizational culture at SMA Negeri 3 Muaro Jambi. Participants in this research consisted of all 47 teachers at the school, with data collected through questionnaires and documentation. To ensure the accuracy and precision of analysis, use the SPSS application for data analysis. The findings of this research show that there is a significant relationship between the principal’s leadership style and organizational culture, as evidenced by the correlation coefficient and significance value (sig) of less than 0.05. The t test further confirms the significance of the coefficient thereby providing further evidence of a significant relationship between the principal’s leadership style and organizational culture at SMA Negeri 3 Muaro Jambi. In conclusion, this research emphasizes the important and noteworthy role of leadership style in shaping organizational culture. The uniqueness of this research lies in confirming the influence of leadership style on organizational culture at SMA 3 Muaro Jambi, thereby contributing to a deeper understanding in the educational institutional context.

The Influence of Madrasah Principal’s Leadership, Teacher’s Learning Media, and Teacher’s Teaching Style on Student’s Learning Achievement

Wendi Prabowo — 2024-01-27

This study aims to examine the influence of Madrasah Principal Leadership, Teacher Learning Media, and Teaching Styles on Student Achievement at Madrasah Aliyah in Banyuasin III District. In this study, quantitative methods were used as research methods. The sampling technique was purposive sampling. Data was collected by distributing questionnaires using a 5-point Likert scale to measure 80 statement items. This study shows that 1) the leadership of the madrasa principal has a partial and significant effect on student learning achievement with a t-count value > from t table or 7.721> 1.9839 2) Learning media has a partial and significant effect on student learning achievement with a t-count value > from t table or 21.753 > 1.9839 3) the teaching style of the teacher has a partial and significant effect on student learning achievement with a t count value > from t table or 12,247 > 1.9839 and 4) simultaneously the leadership of the madrasa principal, learning media and teacher teaching style has a positive and significant effect on student achievement with a significance level of 0.00 <0.05 with f count 166.575 > f table 2.70

The Effect of Work Engagement and Psychological Empowerment on Employee Performance with Organizational Citizenship Behavior as a Mediating Variable

Laora Dealisa — 2024-01-28

This research aims to analyze the influence of work engagement, and psychological empowerment on Organizational Citizenship Behavior (OCB) and employee performance as well as analyze the mediating role of OCB on the influence of work engagement and psychological empowerment on performance. This research is quantitative (survey). The type of data used is primary data obtained through distributing questionnaires. The respondents for this research were 255 employees of the Regional Government of Bengkulu Province. The data was analyzed using descriptive analysis and PLS analysis with the help of the SmartPLS version 3 application. Based on research in the field, the results obtained were: (1) The effect of work engagement on employee performance is significant; (2) The effect of psychological empowerment on employee performance is not significant; (3) OCB has a positive effect on performance; (4) The effect of work engagement on OCB is significant; (5) The effect of psychological empowerment on OCB is significantly positive; (6) OCB mediates the effect of work engagement on performance. The mediation role is partial mediation; (7) OCB mediates the effect of psychological empowerment on performance. This study contributes to the development of knowledge related to work engagement, psychological empowerment, and OCB.

The Effect of Principal’s Management and Learning Media on Student’s Achievement

Rahmi Damayanti — 2024-01-28

The purpose of this study was to determine the effect of principal management and learning media on student achievement at SD Negeri Gugus 11 Prabumulih Timur. This study was conducted on elementary school teachers and students in the East Prabumulih cluster. The sample size was taken as many as 89 samples of public elementary school teachers and students. The sampling technique was purposive sampling, namely, where the respondents who were taken were part of the teachers and students. The data were collected by distributing questionnaires using a 5-point Likert scale to measure 69 statement items. The analysis technique used is multiple linear regression analysis. The results showed that: 1) principal’s management and teacher’s learning media simultaneously and significantly influence student’s achievement; 2) principal’s management partially and significantly influences student’s achievement; and 3) teacher’s learning media partially influences and significant to student’s achievement in SD Negeri Gugus 11 Prabumulih Timur. This paper contributes to more give attention the principal’s management and teacher’s learning media to have good student’s achievement.

Evaluation of the Implementation of Tax Obligations of P2P Lending Providers

Ratna Ika Pratiwi — 2024-01-28

Peer-to-Peer (P2P) lending is a form of lending in which individuals or businesses borrow and lend money without involving traditional financial institutions as intermediaries. P2P lending operators have the additional administrative burden to withhold and reporting lender's interest in the Periodic Income Tax Return 23/26. The aim of research to analyze how the tax obligations of P2P Lending operators are implemented based on the six principles of ease of administration and four maxims uses a qualitative method with a case study approach at the Indonesian Joint Funding Fintech Association (AFPI). The results of this research show that the implementation of Withholing tax on interest has fulfilled the principles of certainty, simplicity, convenience, efficiency and equality, however there are still notes of things that need to be improved from a regulatory perspective by the DJP and from an administrative perspective by P2P lending operator.

Contemporary Perspective on Terrorism: A Literature Review

Alfin Reza Syahputra — 2024-02-01

Terrorism is taking on more and more varied forms, acts, and networks as a result of changes in worldwide, so that international organizations and civil society play a significant role in the battle against terrorism. Counterterrorism includes law enforcement, deradicalization efforts, and threat detection all done concurrently and collaboratively. As international organizations, the UN and Interpol prepared the legal framework, offered technical assistance, and supported the worldwide response. It is advised to use technology, cooperate across sectors, and reinforce deradicalization and preventative methods in order to maximize effectiveness. Global organizations must strengthen cross-border reactions and policy coordination in order to stop radicalization and boost civil society participation in educational initiatives. The role of financial institutions in preventing the funding of terrorism must also be considered. Governments and security agencies at both the national and international levels must enhance cyber security, keep an eye out for online content that encourages terrorism, and invest in the development of detection and monitoring technologies like artificial intelligence (AI), which functions as a virtual police force.

Audit Quality and Earning’s Management After the Implementation of Key Audit Matters – Jakarta’s Public Accountants Perspective

Muhammad Fakhri — 2024-02-01

The development of SA 701, and changes to SA 700, has led to a greater emphasis on “Key Audit Matters” (HAU) in the independent auditor’s report. HAUs are the parts of the financial statements that are important and require more attention during the audit process. HAUs are considered to increase the transparency and usefulness of the auditor’s report for stakeholders, as well as assist the auditor in communicating significant risk areas during the audit. This study aims to analyse the factors that influence audit quality, earnings management practices, and the impact of HAU implementation on audit reports in Indonesia. This research uses qualitative methods with direct interview data collection with public accountants in the area around DKI Jakarta. the results of this research found that material errors are considered crucial in audit quality. HAU-related changes help to reduce errors. Views on auditor independence influenced judgements on audits and compliance with auditing standards was key. The introduction of HAU is considered to increase transparency.

Challenges in Completing the Study for Students of Elementary School Teacher’s Education

Muh Aidil Sudarmono R — 2024-02-06

The research aims to identify challenges in completing studies for students of the Islamic Elementary School Teacher Education program at the Faculty of Islamic Religion, Muslim University of Indonesia. The research employs observation, interviews, and documentation as its methods. in completing studies for students are both internal (e.g., lack of motivation leading to course delays) and external (e.g., economic limitations, social interactions, and academic disruptions). Efforts to address the challenges include providing motivation during free time, but specific measures are lacking. Recommendations involve collaboration with parents, regular meetings, specialized guidance, and continuous evaluation of instructors. The research on the completion of studies among students in the Islamic Elementary School Teacher Education program at the Faculty of Islamic Religion, Muslim University of Indonesia has uncovered critical insights into the challenges and contributing factors affecting study timelines. The study identifies internal factors such as a lack of motivation and external factors encompassing economic constraints, social influences, and academic disruptions. Furthermore, it sheds light on the average study duration of 7 years for some students, emphasizing the potential consequences on various aspects of their lives. The findings underscore the need for targeted interventions, including motivational strategies and collaborative efforts with parents, to address the multifaceted challenges hindering timely study completion. This research contributes valuable knowledge to the academic community, particularly in understanding and addressing the complexities associated with students’ progress in the Islamic Elementary School Teacher Education program.

The Impact of Telework Work-Family Conflict and Work Overload on Work Stress During the Covid-19 Pandemic 2020-2022 (Systematic Literature Review and Bibliometric Analysis)

Kurnia Arumdani — 2024-02-12

This study investigates the outcomes of work-related stress resulting from a blend of WFC and increased workload amid the COVID-19 pandemic, particularly in teleworking. The study employed a SLR as a means of data exploration, incorporating literature bibliometrics for data processing and subsequently subjecting the data to analysis through the VOSviewer program. The investigator examined citations from the Scopus database, evaluating 334 articles, among which 62 were published from 2020 to 2022. The VOSviewer program was leveraged to evaluate co-authorship, co-accuracy, and citations, promoting a more nuanced understanding of the results. This review furnishes a focused bibliographic viewpoint for prospective researchers, assisting them in navigating the evolving dynamics of work-family conflicts, particularly accentuated among individuals managing multiple roles or shouldering caregiving responsibilities during the pandemic. The study underscores the merits and challenges of teleworking, highlighting the intricacies of establishing boundaries between work and caregiving roles. Neglecting these boundaries may precipitate job stress for remote workers. In essence, this research illuminates the characteristics of pertinent articles and the ramifications of teleworking, WFC and Excessive workload on work stress during the pandemic. It advocates for further investigation to deepen comprehension of the intricate interplay between these factors.

SMK Negeri 2 Solok: Dynamics of Curriculum Merdeka, Tefa, and Successful Internships in Education Transformation

Ulfi Latifah — 2024-02-24

This study aims to investigate the implementation and impact of the Merdeka curriculum at SMK Negeri 2 Solok, focusing on key stakeholder perspectives, challenges, and successes associated with this innovative educational framework. The study adopts a mixed methods approach, combining in-depth interviews with the deputy principal responsible for overseeing the curriculum, statistical analysis for quantitative data, and thematic analysis for qualitative insights. The findings reveal that the Merdeka Curriculum offers advantages in flexibility and adaptability, despite encountering implementation challenges due to limited resources. Two significant outcomes highlight the necessity for targeted teacher training and the diverse perspectives of students. The results contribute valuable insights for educators, administrators, and policymakers to enhance the effectiveness of their curricula, particularly for professional educational institutions seeking to implement adaptive and student-centered teaching methods. The research underscores the importance of understanding the experiences of deputy principals, providing a unique perspective on the challenges and opportunities presented by the Merdeka Curriculum. Furthermore, the study offers detailed suggestions for resource allocation and career advancement, offering practical implications for educational institutions striving to implement innovative teaching methodologies.

The Influence of The Constructivism Learning Model on The Quality of Learning in Panyabungan District State Elementary School

Wahyu Fitrina Defi — 2024-02-12

This research aims to investigate the effect of applying the constructivist learning model on the quality of learning. This research was conducted at the Panyabungan Mandailing Natal District Elementary School. The research method used is quantitative, with a causative approach. The population of this study was all 84 teachers spread across 6 public elementary schools in Panyabungan sub-district. The research sample consisted of 35 people, obtained through a stratified proportional random sampling technique. Research data was collected through questionnaires which have been tested for validity and reliability. The analysis technique used is the level of response attainment (TCR) to describe the data, while the analysis requirements tests carried out are the normality test and linearity test. Next, testing the hypothesis is carried out using simple correlation and regression. The research results revealed that the constructivist learning model had a significant effect on the quality of learning by 32.2%. The implications of these findings can be used as a basis for improving the quality of learning in similar schools and making a positive contribution to the development of learning models that suit the contextual needs of education in Indonesia.

Dynamics of the Darul Dakwah Wal Irsyad Foundation Educational Institution in the Aspects of Islamic Educational Management

Abdul Mukti — 2024-02-21

The dynamics of growth and development of Madrasa Tsanawiyah Darud Dakwah Wal Irsyad Palu are covered in this research from an educational management perspective. The methodologies used in research are library research. Data is collected based on books, journal, written works, including research results both published and unpublished. The aim of this research is to evaluate and examine the dynamics of the expansion and progress of the Temporary Darud Dakwah Wal Irsyad Madrasa Tsanawiyah (1969–2013). The study’s findings suggest that the dynamic growth of Darud Dakwah Wal Irsyad Madrasa Tsanawiyah year over year year from 1969 to the present not seeing any notable expansion. Several things have been done, such as exploring the hamlet to look for prospective students, disseminating information, and promoting the local community. However, the results did not show significant progress. Several factors that influence this include: Planning has not been integrated with the planning function. Through coordination between the Darud Dakwah Wal Irsyad of Regional Management and Darud Dakwah Wal Irsyad Madrasa Tsanawiyah, the implementation function remains unchanged while the supervision function continues to run simultaneously. It seems that the implementation of this function is carried out simultaneously with both the internal control monitoring duties carried out by the head of Madrasa Tsanawiyah, Darud Dakwah Wal Irsyad Palu, and the exterior supervision carried out by the Regional Management of the Madrasa Committee and Darud Dakwah Wal Irsyad.

Educator Ethics from Perspective of Al-Imām Al-Ājurri Al-Baghdādī in The Book of Akhlāq Al-’Ulamā

Fuad Hasan Harahap — 2024-03-01

This study aims to analyze the ethics of educator’s perspective al-Imām al-Ājurri al-Bagdādī in book of Akhlāq al-’Ulamā and analyze the relevance of educator ethics perspective al-Imām al-Ājurri al-Bagdādī in Kitāb Akhlāq al-’Ulamā with the current context. This type of research is qualitative research with a library research approach. Data analysis techniques using content analysis techniques. This research reveals critical aspects of educator ethics, including gratitude towards God, sincerity in seeking knowledge, respectful interactions with knowledgeable individuals, and humility in discussions. The study contributes by demonstrating the enduring applicability of al-Imām al-Ājurri al-Bagdādī’s teachings in guiding ethical conduct among educators, thereby providing valuable insights for contemporary educational settings. The findings underscore the importance of humility, sincerity, and moral integrity in fostering ethical leadership and creating meaningful learning environments, making a noteworthy contribution to the ongoing discourse on educator ethics.

The Role of Philosophy in the Development of Islamic Education Management

Nina Tisnawati — 2024-03-01

This research has the aim of how we can find out the importance of the role of philosophy in the management of Islamic education. This research uses qualitative methods with a library approach and literature related to the theme. From the results of the author's analysis, philosophers have a strong role in contributing to the development of Islamic education management, including thinking in terms of ontology, epistemology and axiology, as well as maintaining how Islamic education management science is able to plan, organize, mobilize and provide good control, because Islamic education management will develop well by strengthening Islamic values in educational institutions guided by the Qur’an and Hadith, because that’s by knowing it is history, development of philosophy and management science, then understanding the schools of philosophy, both classical philosophy and modern philosophy, and knowing how much the philosophers have contributed to the development of management science in Islamic education today.

Tax Dispute Analysis of Transfer Pricing Case Study of Tax Court Decisions 2020-2023

Saraswati Aisya — 2024-03-22

Tax Disputes of Transfer Pricing still become the most popular tax issue and the challenge for the MNEs' establishment worldwide. Furthermore, this study aims to continue previous research by conducting content analysis on tax court appeal decisions issued in 2020-2023. This content analysis aims to determine taxpayers' business characteristics as an essential indicator for applying the arm's length principle based on the tax court decisions for 2020-2023. The results of this study show that each type of affiliate transaction that experiences a transfer pricing tax dispute has different characteristics of taxpayers with varying conditions of industry according to the sample of the tax court decisions for 2020-2023. From now on, this study should become an information reference for tax auditors in the audit process when determining corrections to transfer pricing tax disputes, as well as encourage taxpayers to be aware of providing a comprehensive analysis of the business characteristics in preparing transfer pricing documentation.

Implementation of E-Business and Organizational Support Towards Green Human Resource Management

Hafni Rizanuddin Nur — 2024-03-22

This research aims to analyse the application of e-business and organisational support to work ethics in realising Green Human Resource Management (GHRM). GHRM is a program that helps create a friendly workforce that respects the culture in an organisation, and one of the factors is that work ethics influences it. The research method used is quantitative, with the analytical technique being structural equation modelling analysis via SmartPLS 3.0. The research sample was 282 academic community members at universities in the Cirebon, Indramayu, Majalengka and Kuningan areas, with the sampling technique carried out using cluster proportional random sampling. The reseach of this study found that organizational support in this study had the lowest influence in moving towards GHRM. This research provides recommendations for improving the internal organization, especially in improving the culture of collaboration, coordination and cooperation, is vital in improving Green Human Resource Management.

Principal’s Leadership of School in Empowering Computer-Based Teachers at SD Surakarta

Dwi Maryani — 2024-03-23

In the era of the Industry 5.0 revolution, learning is transformed by the digitalization of education. The background of this research is the very rapid development of computing in education, which requires the use of educational software and human resources (SDM). This involvement will have an impact on students in learning at Madrasah Tsanawiyah Surakarta. Qualitative research methods were used with a case study approach by subject research teachers and students of the Seventh Grade Madrasah Tsanawiyah Surakarta. Data collection techniques include documentation, observations, and interviews. Analysis techniques using triangulation of sources, methods, and techniques. Research results show that students are involved through technology in digital classroom collaboration by creating teaching materials using applications, viewing students on computer screens, and making computational-based questions. Implementation of digital use to maintain teachers currently has not been collaborative. Teacher understanding with discussions, workshops using innovative LCD learning processes with facilities, Flip Books, and one-month workshop positions inside the school. The researchers’ findings show that the use of digital media is very helpful in developing student understanding; students are more actively following learning as well. Contributing to teachers’ creation of Flip Books as a learning module.

Strategy to Improve Student's Creativity Through Differentiated Learning Products for High School Students in Surakarta

Cettra Shandilia Latunusa Ambawani — 2024-03-23

The study aims to identify the increased creativity of students through product differentiation learning at Surakarta High School. The approach used in this research is quantitative. The data collection technique used is a questionnaire. The study population is all students in Class X Phase E and XI Phase F at Surakarta State High School for the academic year 2023-2024, a total of 779 students with a sample of 78 students. Each level has 39 students. Measurements using SPSS 25 with gamification of the alpha Cronbach learning media variable and student activity, normality tests, heterocadastisity tests, deviations, correlation values, and determination coefficients (R square) The collection showed that H0 was rejected and Ha received because the regression factor had a significance value < 0.05, so some suggested that there was a significant influence between the use of gamified media and activation. The results showed a regression coefficient with a significant value of 0.000, which means that there is a significant impact between learning differentiation and the product of creativity, and the determination factor (R square) is 0.370. This means that 37% of the variability in student creativity variables can be explained by product differentiation variables. The conclusion of this study is that there is a significant influence between product differentiation learning and students’ creativity in Surakarta High School by contributing to the creativity of teachers and students.

Analyzing of IDUKA as Partner to Improve the Quality of Graduates

Luluk Zahrotul Hikmah — 2024-03-23

This article aims to analyze of Industri Dunia Usaha Dan Dunia Kerja (IDUKA) as partner to improve the quality of Graduates at Vocational High School PGRI 3 Malang. The aim of building a partnership between IDUKA with schools is to guide knowledgeable students into the industrial realm of IDUKA which is in line with the student's major. This research uses qualitative research methods with the research design used in this research is a case study which aims to describe IDUKA's search as a partner to improve the quality of graduates at SMK PGRI 3 Malang. Data was obtained through observation, interviews and documentation. The data analysis technique is carried out in several steps, namely: data condensation, data presentation and drawing conclusions/verification. The results showed that the IDUKA search process was carried out by the Industrial Cooperation Division by submitting field work practice proposals, the school also attended activities at job fairs that followed the principles of link and match, the quality and quantity obtained by schools and industry in the world of business and work (IDUKA) is in accordance with what is expected and needed by partners.

Influence of Gamification Media on the Learning Activities of Sociology in The High School of Surakarta

Cettra Shandilia Latunusa Ambawani — 2024-03-23

Education influences students to be innovative, creative, and productive individuals. The study aims to find out the impact of gamification media use on educational activities in schools in Surakarta. Quantitative Research Methods with Survey Approaches to Higher Secondary Schools in Surakarta. Measurements in using SPSS 25 with Cronbach’s alpha variable learning media gamification and pupil activity, normality tests, heterocadastisity tests, deviations, correlation values, and determination coefficients (R square) The collection shows that H0 is rejected and Ha is accepted because the regression factor has a value of significance < 0.05, so some suggest that there is a significant influence between the use of gamified media and activation. The study results show that the correlations or relations values table (R) is 0.335 and a determination factor (R square) of 0.112 means that the influence of the gamifying media (X) on the activity (Y) is 11.2%, partially suggesting that there are significant influences between the usage of gamification media and student activity.