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PENERAPAN KEBIJAKAN PAJAK PARKIR DALAM MENINGKATKAN PAD DI KOTA PEKANBARU STUDY KASUS: KEC. SUKAJADI

Eva Witari Hutauruk, Marsanda Elisabet Napitupulu, Elly Nielwaty
Abstract: Pendapatan Asli Daerah (PAD) merupakan pilar pembiayaan utama bagi pemerintah daerah, dan di Kota Pekanbaru, penerimaan dari pajak daerah dan retribusi masih menjadi kontributor terbesarnya. Sektor perparkiran, baik di tepi… epi jalan umum maupun area komersial, adalah salah satu sumber yang berpotensi besar untuk meningkatkan PAD melalui pemungutan pajak parkir. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan pajak parkir di Kota Pekanbaru, mengidentifikasi hambatan-hambatan yang muncul, dan merumuskan strategi optimalisasi pelaksanaannya untuk meningkatkan kontribusi terhadap PAD. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan lokasi penelitian di Kota Pekanbaru, melibatkan Kantor Badan Pendapatan Daerah (Bapenda), pengelola parkir resmi, dan kawasan ramai tempat praktik parkir berada.

Peningkatkan Ekonomi Petani Diera Urban Farming Study Kasus: Jl. Kembang Sari, Kelurahan Umban Sari (Pekanbaru)

Usna khotimah, Rospita Triani, Elly Nielwati
Abstract: tantangan urbanisasi, kelangkaan lahan, serta ketahanan rantai pasok makanan di wilayah perkotaan Indonesia, khususnya Pekanbaru.  Dalam penelitian ini, peneliti mengkaji praktik pertanian perkotaan sebagai sarana untuk… meningkatkan pendapatan petani melalui studi kasus di Jalan Kembang Sari, Kelurahan Umban Sari, Kecamatan Rumbai. Peneliti ini menggunakan metode deskriptif kualitatif cara pengumpulkan data dalam penelitian ini melalui wawancara mendalam dengan petani berpengalaman, melakukan pengamatan langsung di lokasi, serta menganalisis dokumen yang berkaitan dengan produktivitas dan kebijakan lokal. Hasil penelitian ini mengungkap bahwa pertanian perkotaan menyediakan pendapatan lebih stabil.. Petani memanfaatkan kedekatan lokasi produksi dengan konsumen untuk mengurangi risiko kerugian dan fluktuasi harga pasar. Mereka mengatur jadwal kerja secara fleksibel, memvariasikan jenis tanaman, serta menyesuaikan skala produksi berdasarkan kebutuhan lokal, yang pada akhirnya meningkatkan efisiensi tenaga kerja dan keuntungan. Diskusi menekankan bagaimana petani membangun ekosistem ekonomi kecil melalui kemitraan dengan pedagang kecil dan masyarakat sekitar. Kerjasama ini memungkinkan mereka mengakumulasi modal secara bertahap untuk memperluas bisnis dan melakukan investasi jangka panjang. Namun, petani terus menghadapi tantangan struktural, seperti kenaikan biaya bahan baku, dampak perubahan iklim, serta keterbatasan akses terhadap modal dan regulasi. Petani secara umum memandang pertanian perkotaan sebagai model ekonomi inklusif. Model ini memperkuat keamanan pangan keluarga dan mendorong pertumbuhan ekonomi lokal di tengah laju urbanisasi yang pesat. Temuan penelitian ini menegaskan potensi pertanian perkotaan sebagai solusi berkelanjutan bagi diversifikasi ekonomi di Pekanbaru.

THE RELATIONSHIP BETWEEN CHRISTIAN RELIGIOUS EDUCATION IN THE DIGITAL ERA AND THE FORMATION OF STUDENTS' SPIRITUALITY AT SMP NEGERI 1 MEDAN

Mei Pasaribu
Abstract: This study aims to determine the significant relationship between Christian Religious Education and the Formation of Spirituality of VIII-grade Students at SMP Negeri 1 Pulau-Pulau Batu, South Nias, Academic Year 2022/2023.… 23. The population in this study were all VIII-grade students at SMP Negeri 1 Pulau-Pulau Batu, totaling 25 people, because the population was small, namely only 25 people, the entire population became the research sample, namely 25 people. This study used a quantitative method with SMART PLS software data processing. The method of collecting data as a result of the study was a questionnaire using a Likert scale with 4 answer options. The results of the study in measuring validity where the outer loading results of all indicators were > 0.7, this indicates that all indicators of variables X and Y can represent the latern variable (construct). Likewise, reliability where CA, RO, CR, > 0.7 and AVE > 0.5, shows that all indicators are reliable, so this result can be continued with hypothesis testing which shows that there is a relationship between Christian Religious Education and the Formation of Student Spirituality with T. statistic > T. table, namely 2.109 > 1.96 and p. value 0.035 > 0.05. The conclusion of this study shows that there is a relationship between Christian Religious Education and the Formation of Student Spirituality. (X) with Spiritual Formation (Y) but not significant.

Implementation of the Role of PAK Teachers in Developing the Character of Class XI Students of Medan Adventist Private High School

Nani Sri Rezeki, Harapan Simanjuntak
Abstract: This research aims to determine the role of PAK teachers in shaping the character of class XI students at Medan Adventist Private High School in the 2022/2023 academic year. This type of research is descriptive correlational.&#8230; onal. The population in this study is the entire class XI of Medan Adventist Private High School as many as 30 people because the population is small, namely only 30 people, the entire population becomes the research sample, namely 30 people with sampling techniques. The data collection instrument for variable X is a questionnaire consisting of 20 items. With 4 options that were first tested to determine the validity and reliability while the instrument for variable Y Documentation is in the form of a list of student grades (DKN) at the school. The results of the analysis requirements for the normality test of the Role of PAK Teachers' data are distributed normally with the calculation results obtained as X2 count . < X 2 table (22.33 < 43.77) and the PAK learning outcomes are normally distributed with the calculation results obtained being X 2 count < X 2 table (18.85 < 43.77). The results of the linearity test of the data on the Role of PAK Teachers in Character Formation are linear with the equation Y = 22.77 + 1.22x, which is linear. The results of the correlation test obtained r count of 0.453 consulted with the critical price r at a significance level of 5% with the number of respondents being 30 people, the r table was obtained of 0.361, because the calculated r > r table (0.453 > 0.361) this shows that there is an influence of the Role of PAK Teachers in Character Formation of Class XI students of Medan Adventist Private High School in the 2022/2023 academic year. Furthermore, to test the significance of the correlation, a statistical test formula (t-test) was used, obtaining a calculated t of 3.41. This price was then consulted with the t table at a 95% significance level of 1.69, because the calculated t > bold t (3.41.169 α=0.05 with dk = n-2 (30-2=28) the t table is 1.69 because the calculated t > t table (3.41>1.69) this shows that there is a significant influence of the Role of PAK Teachers in the Formation of Character of Class XI Students of Medan Adventist Private High School in the 2022/2023 Academic Year. Thus, the research hypothesis is accepted as true.

Jalan Menuju Kemandirian Finansial Lembaga Pendidikan Islam Dengan Pendekatan Zero Capital

Novita Sari, Desi, Panca Putera, Rachmat
Abstract: Financial independence remains a critical challenge for Islamic educational institutions, primarily due to their persistent reliance on external funding sources. Such dependency not only undermines financial stability but&#8230; t also constrains institutional autonomy and long-term sustainability. This article aims to conceptually examine pathways toward financial independence in Islamic educational institutions through a zero capital approach. Employing a qualitative library research design, this study critically analyzes scholarly books and peer-reviewed journal articles related to Islamic education management, social entrepreneurship, and non-profit organizational governance. The findings reveal that financial independence is not solely determined by the availability of financial capital, but rather by the institution’s capacity to optimize non-financial assets, including social capital, intellectual capital, and symbolic capital. The zero capital approach emerges as a transitional strategy that encourages the effective utilization of internal resources, competency-based productive innovation, and operational efficiency through digitalization. The novelty of this article lies in repositioning financial independence as a structural, asset-based process aligned with Islamic values, rather than as an instant outcome driven by monetary capital. This study contributes to the advancement of Islamic education management discourse and offers strategic insights for institutional leaders seeking sustainable financial independence under resource constraints.

Pemasaran Holistik sebagai Strategi Tata Kelola Lembaga Pendidikan Islam dalam Meningkatkan Daya Saing

Indria Ningrum, Tiara, Panca Putera, Rachmat
Abstract: Increasing competition among educational institutions requires Islamic schools and madrasahs to adopt strategies that go beyond promotional activities and focus on strengthening institutional governance and value creation.&#8230; n. This article aims to conceptually examine holistic marketing as a governance-based strategy for enhancing the competitiveness of Islamic educational institutions. This study employs a qualitative approach using library research by critically reviewing scholarly books and journal articles related to holistic marketing, educational service marketing, and Islamic education management. The findings indicate that holistic marketing encompassing internal marketing, external marketing, relationship marketing, and performance marketing can foster sustainable competitive advantage for Islamic educational institutions. This approach ensures consistency between Islamic values, educational service quality, and public trust. Therefore, holistic marketing can be positioned as a strategic governance framework for Islamic schools and madrasahs in strengthening value-based competitiveness.

Academic versus Vocational Orientation: A Comparison of Guidance and Counseling Program Management in Senior High Schools and Vocational High Schools (Literature Study)

Resty Tri Mahanani
Abstract: Rooted in the differences in educational orientation between senior high schools (academic) and vocational high schools (vocational), there is a need for different approaches to guidance and counseling (BK) management. A&#8230; systematic literature review was conducted to analyze the differences in the implementation of BK management in senior high schools and vocational high schools and to formulate a more responsive management model. The results of the study show that even though the same management framework (planning, organizing, acting, controlling) is used, the implementation of BK management at both levels of education is still not fully adaptive to the characteristics of each orientation. The most significant gap lies in the functions of evaluation and accountability. At the high school level, although the evaluation process is often simple and focuses on administrative output, this practice is still considered to be in line with its academic orientation. However, at the vocational school level, the evaluation function is not only technically weak but also irrelevant to the vocational orientation. This condition shows that BK management in Indonesia needs to be strengthened so that it is truly adaptive to the academic needs of high school students and the vocational needs of vocational school students.

PERAN PROGRAM ASISTENSI MENGAJAR DALAM MENINGKATKAN KOMPETENSI KEGURUAN PADA MAHASISWA PROGRAM STUDI PENDIDIKAN GURU SEKOLAH DASAR

Joen Parningotan Purba, Reflina Sinaga, Liskawaty Manullang, Theresia, Nora Wita Purba, Wido Munthe, Dahlia F. Simanullang
Abstract: The Independent Learning Campus Independent Program (MBKM) is a government initiative to improve the quality of higher education through off-campus learning activities, one of which is the Teaching Assistance program. This&#8230; is study aims to describe the role of the Teaching Assistance program in improving the teaching competence of students of the Elementary School Teacher Education Study Program (PGSD). The study used a descriptive qualitative approach with data collection methods through interviews, observations, and documentation. The results of the study showed that the Teaching Assistance program significantly supported the improvement of four dimensions of student teaching competence, namely pedagogical, professional, personality, and social competence. Students gain direct experience in the world of education, practice teaching skills, prepare learning tools, and build positive communication and interaction with school residents. In addition, students also develop character and personality as prospective professional educators. Thus, the Teaching Assistance program has proven to be an effective strategy in preparing competent PGSD graduates who are ready to face the real world of education work.  

PENDEKATAN PERSONAL DALAM MENGATASI KESULITAN BELAJAR SISWA SEKOLAH DASAR: STUDI KASUS PADA SISWA KELAS V

Regina Sipayung, Lastri Helmalia Sitohang, Ella Sharifa Tamba, Herna Elisabeth Lumbanbatu, Elisabeth Sihombing, Kurnia Devi Saragih
Abstract: This study aims to determine the effectiveness of a personal approach in helping elementary school students who experience learning difficulties. The subject of the study was a fifth-grade student with the initials D, who&#8230; o showed obstacles in learning focus, motivation, and independence. The methods used included observation, interviews, and the provision of guidance services in two sessions. The results of the study indicate that a personalized approach can enhance self-awareness, problem-solving skills, and learning focus among students. Additionally, active support from parents and teachers plays a significant role in supporting the success of counseling. This study contributes to counseling practice in elementary schools by emphasizing the importance of empathetic and collaborative individual interventions.

Influence​ Culture Organization and Employee Discipline towards Performance Employees at the Department Health Bogor Regency

Leni Laelawati, Rita Rahmawati, Muhammad Husein Maruapey
Abstract: Public health organizations are required to maintain service quality through strong organizational culture and employee discipline. However, empirical studies that specifically examine both variables in local public health&#8230; th institutions remain limited. This study aims to analyze the effect of organizational culture and employee discipline on employee performance at Puskesmas Curug Bitung, Bogor Regency. The study used a quantitative associative approach with a survey design. The population consisted of 32 employees, and 25 respondents were selected as the sample using the Slovin formula. Data were collected through questionnaires, observations, and structured interviews, then analyzed using validity and reliability tests, Pearson Product Moment correlation, coefficient of determination, and partial t-test. The results show that organizational culture has a positive and significant effect on employee performance, with a correlation coefficient of 0.777, R square of 0.630, and t-value of 5.910. Employee discipline also has a positive and significant effect on employee performance, with a correlation coefficient of 0.808, R square of 0.653, and t-value of 6.583. The novelty of this study lies in its direct testing of organizational culture and discipline without mediating variables in a district-level public health service institution. Strengthening service-oriented culture and consistent discipline is therefore essential to improve employee performance.