Abstract:This article examines the 9-year basic education policy in Indonesia, which is an implementation of the 1945 Constitution to guarantee the right to education for all citizens. This policy aims to improve access and quality…
ty of education, improve the life of the nation, and create quality human resources. The review includes the history of the policy, starting from Law No. 4 of 1950 to the launch of the program by President Soeharto in 1984, as well as the influence of political interests and the modernization of Islamic education in the National Education System Law. The implementation of the policy involves a shared responsibility between the government, parents, and the community. Although it has been running, challenges such as low awareness of education and family economic conditions are still obstacles. Therefore, collaborative efforts and adequate funding are needed to ensure the provision of quality basic education, as well as open alternative education pathways. Sustainable policies such as the 12-year compulsory education program are expected to strengthen the foundation of education and increase access for future generations
Abstract:To determine the rightful heirs must be determined in court voluntarily as regulated in Article 49 Letter b of Law Number 3 of 2006 concerning the Authority of Religious Courts. However, in reality there are heirs who are…
e unwilling to submit an application for the determination of heirs, resulting in the obstruction of the rights of other heirs. The purpose of writing this thesis is to explain the procedures and special requirements in submitting a contentious determination of heirs, to explain the evidence of the applicants against the heirs, and to explain the efforts made to overcome obstacles in determining heirs contentiously. This research is an empirical legal research, data is obtained directly through interviews and literature reviews. Data is collected and then analyzed qualitatively. The results of this study indicate that there are still many heirs who submit the determination of heirs voluntarily with a lack of parties and result in their decisions being declared unacceptable, but in terms of contention there are still many heirs, judges and lawyers who do not know that there are provisions in the Circular of the Supreme Court (SEMA) Number 5 of 2021- Formulation of the Law of the Religious Chamber-2.b there are special procedures and requirements and proof in the submission as well as obstacles and efforts that must be made in the application for determination of heirs contentiously which is different from voluntary. It is recommended that the Sharia Court provide information regarding the new provisions in submitting applications to both lawyers and interested parties in order to obtain legal certainty because many parties do not yet know these provisions.
Abstract:The complexity of the global economy and demands for accountability drive the need for a comprehensive study of financial management strategy typologies that align with the characteristics of Islamic educational institutions…
ions and Islamic economic principles. This research aims to identify, classify, and analyze financial management strategy typologies in Islamic educational institutions from an Islamic economic perspective. Effective financial management presents a major challenge for Islamic educational institutions facing global economic complexity and accountability demands, while most still rely on conventional models that have not fully accommodated Islamic values. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzed 6 selected articles from 77,522 articles identified from three major academic databases. The results revealed five typologies of financial management strategies in Islamic educational institutions: (1) pure sharia principles-based that emphasize sharia compliance, maqashid sharia, and justice; (2) audit and accountability-based that focus on legal compliance, transparency, and fraud prevention; (3) governance and professionalism-based that prioritize financial manager competence; (4) management function-based that include planning, organizing, implementation, and supervision; and (5) integration of Islamic values into the education system. Despite showing different characteristics, all typologies aim to achieve financial sustainability while maintaining sharia compliance. This research provides a conceptual framework that can serve as a reference in developing adaptive and contextual financial management models according to the characteristics of Islamic educational institutions.
Abstract:This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative,…
ve, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.
Abstract:This study aims to explore the impact of transformational leadership on work productivity dynamics at PT Mitsubishi Electric Automotive Indonesia. Transformational leadership, which emphasizes inspiration, intellectual stimulation,…
timulation, individualized consideration, and value-based motivation, is thought to have a significant influence on improving employee productivity. However, how such mechanisms work in the context of the automotive industry in Indonesia still requires in-depth exploration. Using a qualitative approach, this research adopts a case study method to analyse the perceptions, experiences, and interactions of employees and managers in responding to transformational leadership styles. Data was collected through in-depth interviews with managers and employees at PT Mitsubishi Electric Automotive Indonesia, as well as participatory observation in the work environment. Thematic analysis was used to identify key patterns related to motivation, work engagement, and productive behaviour change. The results revealed that transformational leadership contributes to increased productivity through three main mechanisms: (1) strengthening the psychological climate that encourages innovation, (2) increasing organizational commitment through identification with the company's vision, and (3) optimizing team collaboration through inspiring communication. However, implementation challenges were also identified, including resistance to change and a gap between management expectations and employees' adaptive capacity. The implications of this study provide practical insights for companies in designing more effective leadership development programs, while enriching the human resource management literature with a contextual perspective from the Indonesian automotive industry. Policy recommendations include case-based leadership training, participatory feedback approaches, and integration of transformational values in corporate culture.
Abstract:Generation Z, as digital natives, possesses a strong attachment to social media, which serves not only as a space for communication and entertainment but also as a medium for developing competencies. This article explores…
s the collaboration between Generation Z and social media in efforts to enhance their skills in the digital era. Using a qualitative approach through in-depth interviews and literature analysis, this study finds that social media plays a crucial role in building competencies such as digital literacy, visual communication, creative marketing, and entrepreneurship. Platforms such as LinkedIn, TikTok, and Instagram have become key channels for self-directed learning, professional networking, and global collaboration. However, this article also identifies significant challenges, including the risk of distraction, consumption of irrelevant content, and the lack of guidance in using social media productively. Based on expert interviews, the study reveals the need for a strategic approach that involves digital literacy education and active supervision from educational institutions and families to optimize the potential of social media. This research contributes to the literature on technology and education by highlighting how Generation Z can effectively utilize social media for personal development and future professionalism.
Abstract:This study aims to examine the procedures involved in the provision of Kredit Guna Bhakti (KGB) at Bank Bjb KCP Mitra Batik Tasikmalaya, identify the challenges encountered during the process, and evaluate the solutions…
implemented to address these obstacles. This study uses a qualitative descriptive approach, with data collection methods through interviews with bank staff, direct observation of the credit process, and literature review. Findings reveal that the KGB procedure consists of several key stages: application submission, credit analysis, credit decision, credit agreement, and fund disbursement. However, its implementation faces both internal and external challenges, such as limited credit staff resulting in slower service, and a lack of understanding among prospective borrowers regarding the credit procedure. To address these issues, the bank has prepared appropriate solutions. Overall, the KGB procedure at Bank Bjb KCP Mitra Batik has been carried out effectively and efficiently.
Abstract:This study aims to determine the effect of motivation, work discipline and supervision on teacher performance at Kalianget 1 Public Middle School with satisfaction as the intervening variable. The population is 67 with saturated…
aturated sampling technique. Data collection through questionnaires and data analysis using multiple linear regression and path analysis. The results of this study are: (1) There is an indirect effect of motivation on teacher performance through satisfaction. This is indicated by the t-value of the effect of motivation on satisfaction of 2.772 (2.772 > 1.96) and the t-count of the effect of satisfaction on performance of 6.583 (6.583 > 1.96); (2) There is an indirect effect of teacher discipline on teacher performance through satisfaction. This is indicated by the t-value of the influence of teacher discipline on satisfaction of 4.902 (4.902 > 1.96) and the t-count of the effect of satisfaction on performance of 6.583 (6.583 > 1.96); (3) There is an indirect effect of supervision on teacher performance through satisfaction. This is indicated by the t-value of the effect of motivation on satisfaction of 11.314 (11.314 > 1.96) and the t-count of the effect of satisfaction on performance of 6.583 (6.583 > 1.96).
Abstract:This study aims to examine the managerial competencies of madrasah principals, their commitment to fostering stakeholder commitment, and the collective commitment of both principals and stakeholders to the quality of Madrasah…
rasah Aliyah. The usefulness of this research is to enrich the scientific paradigm in the field of Islamic Education Management, specifically in the study of Human Resource Management.This research is qualitative, employing interviews and observations as its methods. The research informants consist of madrasah principals and stakeholders, particularly educators and education staff at Madrasah Aliyah in Riau Province. Data collection techniques include interviews and observations, using data collection instruments as interview guidelines. The collected data is then analyzed.The findings of the study are as follows:(1) The planning conducted by the madrasah principal involves policy formulation through deliberations, discussions, and meetings with stakeholders, including vice principals, educators, education staff, and even parents, during the planning, implementation, and evaluation stages. Policies to enhance the competency and commitment of principals and educators are implemented through workshops, training sessions, and seminars.(2) The organization of work procedures by the madrasah principal includes direct coordination with teachers, delegation of duties to vice principals, clear job specifications, and structured task distribution based on the organizational hierarchy.(3) The management of stakeholder performance, particularly educators and education staff, focuses on self-competence, commitment, self-motivation, perseverance, humanity, economic factors, salaries, certifications, and effective leadership by the madrasah principal, including teacher development programs.(4) The supervision of stakeholder performance by the madrasah principal follows an open system monitoring model, which includes input, process, output, and outcome. The input refers to educators with at least a bachelor's or master's degree specializing in the required field of education. The process involves training, education, and supervision by the principal. The output is reflected in the quality of services provided to both internal and external stakeholders of the madrasah. The outcome is the achievement of organizational goals and the improvement of madrasah quality.Based on the research findings, it is concluded that the managerial competencies of madrasah principals enhance the commitment of Madrasah Aliyah stakeholders in Riau Province. Recommendations are proposed to the Provincial and District Education Offices to develop training programs for madrasah principals and stakeholders.
Abstract:This study aims to determine the effect of accounting information systems, audit quality and knowledge partially on the accuracy of audit opinion provision at Public Accounting Firms in Medan. The sample selection method…
in this study was carried out using purposive sampling. The sample was taken as many as 45 respondents from a total population of 244 auditors working at 20 Public Accounting Firms in Medan. The independent variables in this study are accounting information systems (X1), audit quality (X2) and knowledge (X3), while the dependent variable is the accuracy of audit opinion provision. Data analysis used multiple linear regression analysis. The results of the study indicate that the Accounting Information System has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Audit quality has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Knowledge has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Accounting Information Systems, audit quality and knowledge simultaneously have a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan.