Abstract:The aim of this research is to evaluate the PBB P2 acceptance procedures at the Merauke Regency Bapenda based on the government's internal control system policy. The type of research used is qualitative research with a…
descriptive approach and data obtained through interviews and documentation. The results of the research show that internal control at the Regional Revenue Agency of Merauke Regency in the procedures for receiving Rural and Urban Land and Building Tax is implemented well because there are several components that are optimal, namely in the control environment where the registration, data collection and functional human resources are there so that there are multiple tasks. , risk assessment where the Merauke Regency Bapenda is still carrying out passive data collection due to a lack of functional assessors, and a lack of monitoring of PBB P2 collection which has not fully carried out direct monitoring of taxpayers so that there are still many taxpayers who have not carried out their obligations in paying PBB P2. In other cases, officers have not implemented the SOP in implementing the PBB P2 collection system. It cannot be denied that this is very important for tax officers and taxpayers to follow in order to ensure that the PBB collection process runs smoothly and transparently in accordance with the provisions of the applicable laws and regulations.
Abstract:The Effectiveness of Employee Performance at the Kelapa Lima Sub-District Office, Merauke Regency. This study aims to evaluate the effectiveness of employee performance at the Kelapa Lima Sub-District Office, Merauke Regency.…
ency. The research employs a descriptive qualitative approach, with data collected through interviews, observations, and document analysis. The findings indicate that employee performance is generally good but not yet optimal. The organizational characteristics show that duties and functions have been carried out properly, although challenges remain, particularly regarding employee capabilities, which affect the timeliness of task execution. The work environment is divided into external and internal environments. The external environment, which includes factors outside the organization, influences decision-making and organizational actions. The internal environment, which encompasses the organizational climate, plays a crucial role in the overall functioning of the organization. Regarding employee characteristics, there is a variation in educational levels and employee competencies, which contribute to delays in completing tasks. Efforts to improve performance are being made through training provided by the sub-district head, which gradually helps employees master their duties.
Abstract:Penanaman nilai-nilai kebangsaan menjadi semakin mendesak di tengah menurunnya semangat nasionalisme di kalangan generasi muda. Melalui program penyebarluasan Jiwa, Semangat, dan Nilai-nilai (JSN) 1945, dilakukan serangkaian…
aian kegiatan sosialisasi dan edukasi yang diselenggarakan oleh Agen Sosialisator JSN`45 (Guru). Kegiatan ini bertujuan untuk menanamkan nilai-nilai nasionalisme, semangat kebangsaan, serta prinsip-prinsip JSN ’45 kepada para siswa di SMKN 1 Cikalongkulon Cianjur, dengan total 39 peserta, dan dilaksanakan di SMKN 1 Cikalongkulon Cianjur pada tanggal 31 Oktober 2025. Hasil dari kegiatan sosialisasi menunjukkan adanya peningkatan yang signifikan dalam pemahaman, sikap, dan kesiapan siswa terhadap sejarah kemerdekaan, implementasi Pancasila dan UUD 1945 dalam kehidupan sehari-hari, serta isu-isu kebangsaan seperti radikalisme dan korupsi setelah kegiatan sosialisasi mencerminkan keberhasilan awal dari proses internalisasi nilai-nilai Jiwa, Semangat, dan Nilai Juang 1945
Abstract:Sektor perbankan jika dilihat dari peran strategisnya sering dianggap sebagai pendorong perekonomian suatu negara untuk menghimpun dana dari masyarakat dan membiayai perekonomian. Hal ini ditunjukkan oleh tren positif dari…
ri beberapa indikator utama yang mencerminkan pertumbuhan dan stabilitas sektor perbankan. Namun, rata-rata nilai Net Interest Margin pada bank konvensional masih belum memenuhi standar. Berbeda dengan rata-rata nilai Net Operating Margin dan Financing to Deposit Ratio pada Bank Syariah yang masih harus memenuhi standar yang telah ditetapkan oleh Bank Indonesia. Hal ini mempengaruhi pengambilan keputusan pihak-pihak berkepentingan. Oleh karena itu, pengukuran kinerja perusahaan saat ini tidak lagi hanya berfokus pada kinerja laporan keuangan tetapi juga kinerja non-keuangan. Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT. Bank Negara Indonesia, Tbk., dan PT. Bank Muamalat Indonesia, Tbk. dari empat perspektif yaitu perspektif keuangan, konsumen, proses bisnis internal, pembelajaran dan pertumbuhan yang tercermin dalam metode pendekatan balance scorecard. Teknik analisis data yang digunakan adalah teknik analisis deskriptif. Hasil penelitian ini menyimpulkan bahwa persentase kinerja yang berhasil dicapai oleh PT. Bank Negara Indonesia Tbk. dari tujuh indikator yang digunakan sebesar 71,5%. Sedangkan persentase kinerja yang berhasil dicapai oleh PT. Bank Muamalat Indonesia, Tbk. dari tujuh indikator yang digunakan adalah sebesar 42,8%. Hal tersebut menunjukkan bahwa kategori baik pada kinerja yang diperoleh PT. Bank Negara Indonesia Tbk. lebih baik dibandingkan dengan kinerja yang diperoleh PT. Bank Muamalat Indonesia Tbk. yang berada pada kategori cukup baik.
Abstract:Penelitian ini bertujuan untuk menganalisis strategi pengembangan pemasaran kredit Usaha Mikro, Kecil, dan Menengah (UMKM) di Bank Papua Cabang Utama Merauke. Latar belakang penelitian didasari oleh rendahnya pangsa pasar…
r kredit UMKM Bank Papua yang hanya mencapai 4,63% dari total kredit, meskipun potensi sektor UMKM di Merauke cukup besar. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, kuesioner, dan studi dokumentasi. Populasi penelitian mencakup pelaku UMKM dan pegawai Bank Papua dengan jumlah sampel 50 responden. Variabel penelitian terdiri atas faktor internal dan eksternal yang dianalisis menggunakan alat IFAS dan EFAS dalam kerangka SWOT. Hasil penelitian menunjukkan bahwa kekuatan utama Bank Papua terletak pada pemahaman lokal dan dukungan pemerintah daerah, sedangkan kelemahan mencakup keterbatasan inovasi produk, infrastruktur, dan promosi. Peluang berasal dari pertumbuhan UMKM dan kebijakan pemerintah, sementara ancaman berasal dari persaingan bank nasional. Implikasi manajerial menekankan perlunya digitalisasi layanan, inovasi produk kredit, peningkatan literasi keuangan, dan kolaborasi strategis dengan pemerintah daerah untuk memperluas pangsa pasar kredit UMKM.
Abstract:This study is grounded in the crisis of leadership integrity within Christian education, characterized by inconsistency between teaching and the lived practice of Christian Religious Education teachers, which consequently…
y weakens the formation of students’ character. The research problem addresses how Moses’ leadership integrity in Numbers 12:3–8 is understood through exegetical analysis and how it is relevant to the leadership of contemporary Christian Religious Education teachers. This study aims to identify the principles of Moses’ leadership integrity and to formulate its theological and practical relevance for Christian education. The research employs a descriptive qualitative method through biblical exegesis, theological analysis, and practical theology based on library research. The findings indicate that Moses’ integrity is grounded in profound humility, an intimate relationship with God as the source of leadership legitimacy, and moral consistency in obedience to the divine calling despite criticism and internal conflict. The study concludes that leadership integrity is not based on formal position, but on character quality aligned with the will of God and a living spiritual relationship. Its implication for Christian Religious Education teachers is that integrity constitutes the foundation of pedagogical and spiritual authority in shaping students’ character through life example, alignment between faith and action, and deep spiritual devotion. The novelty of this research lies in integrating the exegetical study of Numbers 12:3–8 with the construction of a leadership model for Christian Religious Education teachers based on three core dimensions of Moses’ integrity, forming a coherent theological framework applicable to contemporary Christian education.
Abstract:Vocational education requires teachers with optimal performance in order to produce graduates who are competent and prepared to face the demands of the workforce. Teacher performance is influenced by various factors, including…
luding principal leadership and teacher workload, both of which are directly related to the implementation of instructional duties and school administration. This study focuses on the influence of principal leadership on teacher performance, the influence of teacher workload on teacher performance, and the simultaneous influence of both variables on teacher performance at SMKN 1 Puloampel. The study employed a quantitative method with a descriptive survey approach involving 55 teachers selected through a total sampling technique. Data were collected through observation and questionnaire distribution using a Likert scale and were subsequently analyzed using the t-test and F-test with the assistance of IBM SPSS Statistics 24.0. The findings revealed that principal leadership did not have a positive and significant effect on teacher performance, whereas teacher workload had a positive and significant effect on teacher performance. Simultaneous testing further indicated that principal leadership and teacher workload collectively did not exert a significant effect on teacher performance. These findings demonstrate that teacher performance is more strongly influenced by internal factors such as professional competence, work motivation, teaching experience, and task management abilities. The novelty of this study lies in the finding that a proportionally organized teacher workload is capable of enhancing teachers’ discipline, responsibility, and work effectiveness, while principal leadership has not yet demonstrated a significant influence on teacher performance within the vocational school environment. This study contributes to the development of vocational education management through the strengthening of teacher professionalism and balanced workload management.
Abstract:Research on leadership styles and the strengthening of school culture in Islamic schools has become increasingly significant in response to the growing demand for educational quality grounded in religious values. School…
principals play a strategic role in developing an adaptive, collaborative, and character-oriented organizational culture that supports students’ holistic development. This study focuses on publication trends, thematic cluster structures, and the tendencies of leadership style implementation in strengthening Islamic school culture based on bibliometric analysis. The study employed a descriptive quantitative approach using bibliometric analysis of 397 Scopus-indexed documents published between 2019-2025. Data collection was conducted using Publish or Perish, while data visualization analysis was performed using VOSviewer through keyword co-occurrence techniques. The findings reveal that school culture and distributed leadership emerged as the most dominant themes and occupied central positions within the bibliometric network. The shift in research paradigms indicates a transition from structural approaches toward participatory, collaborative, and contextual approaches in modern educational leadership. Another finding demonstrates that the concepts of Islamic school and Islamic leadership have not yet appeared prominently in international research networks, thereby indicating a significant research gap regarding the integration of Islamic values into school culture and educational leadership practices. This study concludes that the strengthening of school culture is influenced not only by the administrative capabilities of school principals, but also by their ability to foster collaboration, social relations, innovation, and the continuous internalization of moral values. The novelty of this research lies in the use of bibliometric analysis to systematically map the relationship between leadership styles and Islamic school culture, while also offering a perspective on integrating the values of amanah, shura, and exemplary conduct into modern collaborative leadership models.
Abstract:Early childhood is frequently understood as a golden period of development; therefore, the formulation of learning goals becomes a crucial component that influences the direction of children’s behavior, motivation, and engagement…
engagement in the learning process. Problems arise when learning goals are predominantly formulated from an adult perspective, while the characteristics of children’s cognitive development are not fully taken into account, causing learning objectives to be difficult for children to understand and internalize. This study aims to examine the formation of learning goals for early childhood through the perspective of Jean Piaget’s cognitive development theory in order to obtain a conceptual understanding that is more aligned with children’s developmental stages. The research method employs a qualitative approach through a literature review of textbooks and national and international journal articles relevant to learning goals, cognitive development, and early childhood education, which are then analyzed descriptively through processes of identification, classification, and synthesis of theoretical concepts. The findings indicate that learning goals for early childhood tend to be concrete, short-term, contextual, and activity-oriented, and are not yet supported by mature self-regulation abilities. Based on Piaget’s framework, early childhood falls within the preoperational stage; therefore, understanding learning goals is highly dependent on direct experiences, play-based activities, simple symbols, and teacher guidance. The conclusion emphasizes that the design of learning goals must be consciously adjusted to children’s cognitive developmental stages so that learning objectives can be understood, meaningful, and optimally achieved. The novelty of this study lies in the conceptual integration of Piaget’s cognitive development theory with the practical formulation of learning goals in early childhood education as a theoretical–practical foundation for teachers.
Abstract:Schools are positioned as strategic social spaces that play a crucial role in shaping students’ character and social awareness amid the growing complexity of educational challenges in the era of globalization, digitalization,…
zation, and shifting social values. An educational orientation that continues to prioritize academic achievement has generated serious issues, including the weakening of character, low levels of empathy, and declining social concern among students. The research problem addressed in this study concerns how schools can fulfill their function not only as institutions for knowledge transmission, but also as spaces for the sustainable formation of values, attitudes, and social responsibility. This study aims to analyze the role of schools as arenas for character formation and social awareness, as well as to identify relevant educational approaches for internalizing moral, ethical, and social values. A qualitative approach was employed through a literature review with descriptive analysis of scholarly publications, educational policies, and character education practices. The findings indicate that schools function effectively as educational social environments when character values are systematically integrated through the curriculum, pedagogical interactions, school culture, extracurricular activities, and teacher role modeling. Character formation and social awareness become more meaningful when implemented holistically, contextually, and consistently. The conclusion emphasizes that schools bear moral and social responsibility to create a humanistic, participatory educational ecosystem oriented toward the development of students’ holistic personality. The novelty of this scholarly work lies in its conceptual affirmation of the school as a transformative social space that unifies academic dimensions, character development, and social awareness into an inseparable pedagogical whole.