Abstract:This study aims to analyze the format for the preparation of the Curriculum Merdeka and the appropriate presentation media for this curriculum. A format preparation is a decision made about learning objectives and the strategies…
rategies and methods needed to achieve these goals as well as a study of the effectiveness and meaning of these methods and strategies. In addition, the Government gives authority to schools to make their vision, mission and characteristics a reference for operational curriculum development. Presentation media is said to be a graphic, photographic tool, and can also be in the form of an electronic device that has the function of capturing, processing and rearranging information in the form of verbal or visual. English learning is developing English language skills in a contextual and acceptable manner according to the context and conditions and situations of students' daily lives. This is to produce a form of learning English that is more in touch with the language needs of students. Curriculum Merdeka is a curriculum which in its development is the result of adjustments to the latest conditions in an area and in accordance with the development of students due to contemporary issues that are currently happening. This research is use method literature study. Data collected and analyzed entirely from the literature as well as other documentation materials, such as writing in journals or other media relevant and still being studied.
Abstract:Artikel ini meninjau perkembangan riset terkini di Indonesia terkait topik penelitian jurnal ini, mengevaluasi metodologi yang digunakan, dan merumuskan rekomendasi praktis.
Abstract:Penelitian ini bertujuan untuk menganalisis dan mengimplementasikan metode optimal dalam pengembangan riset berkelanjutan. Hasil penelitian menunjukkan efisiensi sebesar 85%.
Abstract:This study aims to analyze the application of the code of ethics for the public accounting profession in Indonesia. The research method used in this research is to use qualitative methods, in which researchers collect data…
ta from various references to scientific works, articles, journals and other references. While the data collection technique that the authors use is to use the literature study technique. The object of this research is a public accountant in the Indonesian Public Accounting Firm. The results of this study conclude that the application of a code of ethics for the public accounting profession is very important to guarantee public trust. In addition, by applying a code of ethics, an accountant is seen as more professional, reliable and trustworthy. An accountant must be independent because a lack of independence can violate the basic principles of ethics regarding the objectivity of an auditor at work.
Abstract:The purpose of this study is to be able to provide information to practitioners to evaluate the understanding and awareness of their bank employees regarding the fraud risk management approach in fraud prevention at banks…
s in Indonesia. This study uses a qualitative descriptive analysis method. This method is used with the aim of describing research results in narrative form. In this study the data used are non-numeric secondary data. Non-numeric secondary data used in the study were found by searching for supporting information for this research from reports, journals, books and websites. The results of this study are that the fraud risk management approach can prevent fraud in the fraud triangle model, as well as detect and respond to fraud that occurs in banks.
Abstract:The death of Mahsa Amini in relation to the mandatory wearing of the hijab for Iranian women caused quite an uproar in the international community. The research was conducted by utilizing written literature, books, journals,…
als, and past research results that are relevant to the research topic. The results of the research found that there was a violation of human rights from the loss of Mahsa Amini's life due to the actions of local authorities who were too repressive because she was considered not implementing the existing rules in Irat - relating to the obligation of Iranian women to wear the hijab and niqab. On the other hand, this shows that sometimes there is still a conflict of interest between the enforcement of human rights and the enforcement of Islamic law that collides with each other. In this case, a thorough investigation is needed to punish those involved and the government needs to review its law enforcement officers.
Abstract:Coronavirus Disease or COVID-19 is still a concern around the world. After additional examination, it was viewed that as a new strain of Covid was the reason. There is still a lot of controversy surrounding this disease,…
including aspects of diagnosis, treatment, and prevention. Therefore, we conducted a review of studies related to COVID-19 which have been widely published from early 2020 to the end of March 2020. Until now, definitive treatment for COVID-19 has not been found, patients with COVID-19 are only given supportive therapy. The method used in this research is a literature study, which is a study whose research object is in the form of library works, either in the form of scientific journals, books, articles in the mass media, as well as statistical data so as to describe the epidemiological trend of COVID 19. The purpose of writing this article is to knowing the distribution trend of COVID-19, which is still a pandemic issue.
Abstract:Perkembangan teknologi digital memberikan pengaruh besar terhadap proses pembelajaran, termasuk dalam Pendidikan Agama Islam (PAI). Media sosial yang awalnya digunakan sebagai sarana komunikasi dan hiburan kini berkembang…
g menjadi sumber belajar yang interaktif, fleksibel, dan mudah diakses oleh peserta didik. Penelitian ini bertujuan untuk menganalisis optimalisasi penggunaan media sosial sebagai sumber belajar Pendidikan Agama Islam di era digital serta mendeskripsikan manfaat dan tantangan penggunaannya dalam proses pembelajaran. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan jenis studi literatur melalui pengkajian berbagai jurnal, artikel ilmiah, dan sumber referensi yang relevan. Hasil penelitian menunjukkan bahwa platform seperti YouTube, Instagram, dan TikTok mampu meningkatkan minat belajar, mempermudah akses materi keagamaan, serta mendukung pembelajaran PAI yang lebih inovatif dan komunikatif. Namun, penggunaannya juga menghadapi beberapa tantangan, seperti penyebaran informasi yang tidak valid, rendahnya literasi digital, dan potensi distraksi dalam belajar. Oleh karena itu, diperlukan pendampingan dan pengawasan agar penggunaan media sosial dapat mendukung pembelajaran PAI secara efektif dan bertanggung jawab di era digital.
The development of digital technology has a significant impact on the learning process, including in Islamic Religious Education (PAI). Social media, which was initially used as a means of communication and entertainment, has now developed into an interactive, flexible, and easily accessible learning resource for students. This study aims to analyze the optimization of social media use as a learning resource for Islamic Religious Education in the digital era and to describe the benefits and challenges of its use in the learning process. The research method used is a qualitative approach with a literature study type through the review of various journals, scientific articles, and relevant reference sources. The results of the study indicate that platforms such as YouTube, Instagram, and TikTok are able to increase learning interest, facilitate access to religious materials, and support more innovative and communicative PAI learning. However, its use also faces several challenges, such as the spread of invalid information, low digital literacy, and potential distractions in learning. Therefore, guidance and supervision are needed so that the use of social media can effectively and responsibly support Islamic Education learning in the digital era.
Abstract:Penelitian ini bertujuan untuk menganalisis transformasi kompetensi guru Pendidikan Agama Islam (PAI) dalam era Kurikulum Merdeka menuju Kurikulum Berbasis Cinta (KBC). Perubahan paradigma pendidikan menuntut guru tidak…
hanya memiliki kompetensi pedagogik dan profesional, tetapi juga mampu mengintegrasikan nilai-nilai karakter, empati, dan kasih sayang dalam proses pembelajaran. Kurikulum Berbasis Cinta (KBC) hadir sebagai pendekatan yang menekankan dimensi afektif dan humanistik dalam pendidikan, yang diperkenalkan dalam berbagai sosialisasi kebijakan pendidikan keagamaan di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan jenis kajian pustaka (library research). Data diperoleh dari buku, jurnal ilmiah, dan dokumen kebijakan yang relevan, kemudian dianalisis menggunakan teknik analisis isi (content analysis). Hasil penelitian menunjukkan bahwa transformasi kompetensi guru PAI mencakup penguatan kompetensi pedagogik berbasis nilai, kompetensi sosial yang empatik, serta kompetensi kepribadian yang berlandaskan akhlak. Selain itu, guru dituntut untuk mampu mengintegrasikan pendekatan Kurikulum Merdeka dengan nilai-nilai KBC guna menciptakan pembelajaran yang bermakna dan berorientasi pada pembentukan karakter peserta didik. Dengan demikian, penerapan Kurikulum Berbasis Cinta menjadi langkah strategis dalam memperkuat peran guru PAI sebagai pendidik yang tidak hanya mentransfer ilmu, tetapi juga membentuk karakter dan kepribadian peserta didik secara holistik.
This study aims to analyze the transformation of Islamic Religious Education (PAI) teachers’ competencies in the era of the Merdeka Curriculum toward the Love-Based Curriculum (Kurikulum Berbasis Cinta/KBC). The shift in the educational paradigm requires teachers not only to possess pedagogical and professional competencies, but also to be capable of integrating character values, empathy, and compassion into the learning process. The Love-Based Curriculum (KBC) emerges as an approach that emphasizes the affective and humanistic dimensions of education, which has been introduced through various socialization programs of religious education policies in Indonesia. This study employs a qualitative approach using a library research method. The data were obtained from books, scientific journals, and relevant policy documents, and were analyzed using content analysis techniques. The findings reveal that the transformation of PAI teachers’ competencies includes the strengthening of value-based pedagogical competence, empathetic social competence, and personality competence grounded in moral values (akhlak). In addition, teachers are required to integrate the Merdeka Curriculum approach with the values of KBC in order to create meaningful learning experiences oriented toward the holistic character development of students. Therefore, the implementation of the Love-Based Curriculum becomes a strategic step in strengthening the role of PAI teachers as educators who not only transfer knowledge, but also shape the character and personality of students holistically.
Abstract:This study aims to examine the application of the High-Low method, Scatterplot, and Least Squares in cost analysis, particularly in separating fixed and variable cost behavior. The research uses a library research approach…
ch by collecting and reviewing literature from textbooks, journals, and official publications related to cost estimation and cost behavior modeling. The findings indicate that the High-Low method is simple because it uses only the highest and lowest activity levels, but its accuracy is limited due to reliance on extreme data points. The Scatterplot method provides a visual representation of the relationship between cost and activity, helping identify patterns and potential outliers; however, its results may vary due to subjective judgment in determining the cost line. Meanwhile, the Least Squares method is considered the most accurate because it utilizes all available data to produce the best-fit regression line, although it requires more complex calculations and statistical understanding. Overall, the selection of the most suitable method depends on the objective of the analysis, data availability, and the level of accuracy required