Abstract:Penelitian ini bertujuan untuk mengkaji secara teoretis konsep dinamika ruhani serta implikasinya terhadap peningkatan kecerdasan moral dan spiritualitas siswa di tingkat SD/MI. Dinamika ruhani dipahami sebagai proses perkembangan…
rkembangan jiwa yang dipengaruhi oleh faktor internal dan eksternal dalam kehidupan anak. Melalui metode studi pustaka (library research), penelitian ini menganalisis berbagai teori pendidikan Islam, psikologi perkembangan anak, dan konsep spiritualitas dalam pendidikan. Hasil kajian menunjukkan bahwa dinamika ruhani yang dibina melalui pembiasaan nilai-nilai religius, keteladanan guru, serta lingkungan pendidikan yang kondusif, berkontribusi signifikan dalam membentuk kecerdasan moral dan spiritual siswa. Penelitian ini menegaskan pentingnya integrasi program pembinaan ruhani dalam kurikulum dan aktivitas keseharian di SD/MI untuk menciptakan generasi yang berakhlak mulia dan memiliki kecerdasan spiritual yang tinggi.
This study aims to theoretically examine the concept of spiritual dynamics and its implications for enhancing the moral intelligence and spirituality of elementary school (SD/MI) students. Spiritual dynamics are understood as the developmental process of the soul influenced by both internal and external factors in a child's life. Using the library research method, this study analyzes various theories from Islamic education, child development psychology, and spirituality in education. The findings reveal that fostering spiritual dynamics through religious value habituation, teacher role modeling, and a supportive educational environment significantly contributes to the formation of students' moral and spiritual intelligence. This study emphasizes the importance of integrating spiritual development programs into the curriculum and daily activities in SD/MI to create a generation with noble character and high spiritual intelligence.
Abstract:This study aims to describe the professionalism and roles of shadow teachers in supporting inclusive education services at Butterfly Learning Center (BLC). As an institution dedicated to transitioning children with special…
al needs (CSN) into formal schooling, BLC implements an intensive one-to-one accompaniment system. This study employed a descriptive qualitative method, with data collected through in-depth interviews, direct observation of accompaniment activities, and document review. The findings indicate that shadow teachers at BLC fulfill multifunctional roles, including identifying each child's specific needs, designing intervention programmes, developing basic independence skills, and providing evaluations and progress reports to parents and classroom teachers. The professionalism of shadow teachers is demonstrated through their ability to adapt instructional strategies in accordance with each child's concentration level, as well as their physical and cognitive limitations. Furthermore, teachers engage in ongoing collaboration with parents to monitor and evaluate children's progress through regular daily reports. This study concludes that the competence and dedication of shadow teachers are critical factors in the successful transition of children with special needs into broader educational settings. An effective shadow teacher does not only focus on academic readiness, but also place equal emphasis on developing independence as a necessary foundation for children's social integration in the future.
Abstract:This study aims to analyze and describe the management accounting practices applied at Imanuel Church in Gorontalo City as a nonprofit organization. The dimensions examined include budget planning, internal control, financial…
ncial reporting, and the evaluation of financial performance and ministry programs. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and documentation. Research informants consisted of the Head of BPHMJ (Daily Working Body of the Congregation Council), the Treasurer, the Secretary, and Church Officials directly involved in financial management. The findings indicate that management accounting practices at Imanuel Church have not yet functioned optimally: (1) budget planning lacks a structured and documented annual budget system; (2) internal control does not yet apply the principle of segregation of duties and has no formal internal audit mechanism; (3) financial reporting is limited to recording cash inflows and outflows and does not comply with ISAK 35; and (4) performance evaluation does not use measurable indicators and no comparison between budget and realization has been conducted. Strengthening of a structured financial management system in accordance with applicable accounting standards is needed.
Abstract:Micro enterprises in the Keputih area of Surabaya play an important role in supporting local economic activity, particularly through small-scale food, beverage, and daily-consumption businesses. However, many micro-entrepreneurs…
preneurs still face difficulties in managing their finances systematically. Financial records are often kept manually, inconsistently, or based on memory, making it difficult for business owners to clearly identify cash flow, operating costs, profit levels, and business growth potential. This study aims to analyze the financial management practices of micro enterprises in Keputih, Surabaya, identify the main challenges in applying simple accounting, and examine how basic accounting practices contribute to profitability and business sustainability. This research uses a qualitative approach through direct observation and in-depth interviews with micro-enterprise owners from different business sectors in the Keputih area. The findings show that most business owners have not yet implemented formal accounting systems, but simple practices such as recording daily income, separating business and personal funds, calculating basic costs, and monitoring stock can improve financial control and decision-making. The main obstacles include limited accounting knowledge, lack of discipline in record-keeping, and the perception that small businesses do not require structured financial reports. This study highlights the importance of simple accounting as a practical tool for strengthening profitability, financial awareness, and the sustainability of micro enterprises in local urban communities.
Abstract:This study aims to analyze the implementation of the Love-Based Islamic Education Curriculum in shaping students' character at Sabilina Tembung Private Junior High School. The research employs a qualitative approach with…
an exploratory case study design, focusing on the subjective experiences of both Islamic Education teachers and students regarding the application of love-based values in Islamic Education. Data were collected through semi-structured interviews, classroom observations, and document analysis, involving Islamic Education teachers and students from various grade levels. The findings indicate that the Love-Based Islamic Education Curriculum significantly enhances students' discipline, empathy, and social interaction. Storytelling and self-reflection methods were found to be effective in helping students internalize the values of love towards Allah, the Prophet, fellow humans, and nature. However, key challenges identified include the limited availability of relevant teaching materials and students' difficulties in applying love values outside the classroom. The study also highlights the importance of parental and community involvement in supporting the implementation of the Love-Based Islamic Education Curriculum beyond the school environment. The research recommends the development of more applicable teaching materials, ongoing teacher training, and stronger collaboration with parents to reinforce the values of love in students' daily lives. This study contributes significantly to the development of love-based curricula in Indonesian private schools.
Abstract:This study aims to analyze the effect of service quality and product quality on customer satisfaction for Daily Official Uniform Shirts (PDH) at PT Siso Extra Indonesia. The research employed a descriptive-verificative approach…
pproach with a quantitative method. The population consisted of all customers of PT Siso Extra Indonesia during the period 2022–2024, totaling 383 customers, with a sample of 196 respondents selected using purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression analysis.
The results indicate that service quality has a positive and significant effect on customer satisfaction with a significance value of 0.007 (< 0.05). Product quality does not have a significant effect on customer satisfaction, as indicated by a significance value of 0.131 (> 0.05). Simultaneously, service quality and product quality have a significant effect on customer satisfaction with a significance value of 0.013 (< 0.05). The coefficient of determination (R²) of 0.044 shows that 4.4% of customer satisfaction is explained by service quality and product quality, while the remaining percentage is influenced by other factors outside the research model. The findings highlight that service quality plays a dominant role in enhancing customer satisfaction in institution-based garment industries.
Abstract:Micro, Small, and Medium Enterprises (MSMEs), especially canteen businesses, play an important role in supporting local economic activities due to their high daily transaction intensity. However, many MSME canteens still…
face problems in transaction recording, inventory management, and sales reporting because these activities are carried out manually. This community service activity aims to improve business management efficiency through digitalization assistance using the Sales Master application. The methods used include initial surveys, digitalization socialization, application usage training, hands-on assistance, and evaluation. The results show that MSME actors experienced improvements in transaction recording accuracy, inventory control, and accessibility of sales reports. The implementation of the Sales Master application positively impacts operational efficiency and supports the independence of local MSMEs.
Abstract:This study examines the implementation of character education at MTsN 3 Halmahera Utara through four focal values: religiosity, honesty, tolerance, and discipline. Using a qualitative naturalistic approach, data were collected…
lected from the head of the madrasah, teachers, and students through in depth interviews, participant observation, and documentation. The findings indicate that character education is organized as a whole school culture rather than a standalone program. Religiosity is strengthened through routinized worship practices that scaffold ethical conduct and self regulation. Honesty is fostered through teacher exemplarity, trust based learning situations, and clear behavioral norms related to academic integrity and everyday responsibility. Tolerance is cultivated as a relational practice through inclusive interaction norms and respect for differences in the school community. Discipline is reinforced through consistent routines, rule clarity, and guided accountability, though its internalization remains sensitive to family support and external influences. Overall, the study shows that coherent habituation, modeling, and institutional consistency are decisive for embedding character values in students’ daily behavior and for sustaining a constructive moral climate in the madrasah. The results suggest implications for school leadership, teacher development, and family engagement. Limitations include the single site design and scope, indicating the need for comparative and longitudinal studies.
Abstract:Micro and Small Enterprises (MSEs) play an important role in supporting local economic development; however, many MSE actors still face challenges in managing their business finances effectively. Common problems include…
the absence of systematic financial records, the mixing of personal and business finances, and limited understanding of financial control. This community service program aimed to improve the financial literacy and financial management practices of the Sempol Ayam Micro and Small Enterprise through an educational and mentoring-based approach.
The program was implemented through counseling, training, and direct mentoring focusing on daily transaction recording, cash flow management, production cost calculation, and the preparation of simple profit and loss statements. The results indicate a significant improvement in the partner’s financial management practices, including more systematic bookkeeping, clearer separation of personal and business finances, more accurate cost calculations, and better monitoring of business performance.
Overall, the program contributed positively to enhancing financial control, financial stability, and business sustainability of the micro-enterprise. These findings demonstrate that simple and practical financial management assistance can effectively strengthen the capacity of Micro and Small Enterprises.
Abstract:This study aims to analyze the language attitudes of grade VIII students of SMP Negeri 3 Sungguminasa and its influence on the use of Indonesian language in learning, especially listening and reading skills. This study uses…
ses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. Data was obtained from Indonesian teachers, homeroom teachers, and students as the main informants. The results of the study show that students' language attitudes vary, ranging from very positive to less appreciative of the use of Indonesian. Students with a positive attitude are more active in using Indonesian in learning and have better listening and reading skills. On the other hand, students with negative attitudes tend to be passive, less confident, and more dominant in using regional languages in daily communication. Environmental factors, material relevance, teaching methods, and learning experiences greatly influence the formation of students' language attitudes. This study confirms that language attitudes are an important factor in the success of Indonesian language learning. These findings are expected to be the basis for teachers and schools to design learning strategies that are more communicative, contextual, and able to foster students' positive attitudes towards the Indonesian language