Abstract:This research is motivated by the low level of compliance of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. This study aims to understand the…
he meaning of financial reporting requirements for MSMEs, analyze behavioral aspects that influence compliance with financial reporting, and examine the use of financial reports in the business decision-making process. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with MSMEs and analyzed thematically to explore the informants' subjective experiences. The results show that MSMEs interpret financial reporting as a simple recording tool that functions to control cash flow and business continuity, rather than as a formal administrative obligation. Compliance with financial reporting is influenced by the perception of ease, experience, and habits of business actors. Furthermore, financial reports are used only to a limited extent in business decision-making and are often combined with intuition and personal experience. These findings emphasize the need for a behavioral approach to improve the quality of MSME financial reporting.
Abstract:This best practice study aims to develop 21st-century soft skills in students at MAN 1 Banda Aceh through the implementation of an artificial intelligence-based collaborative learning model called KOTAK (Artificial Intelligence-Based…
ligence-Based Brain Collaboration). The study used a qualitative case study design with 39 students. Data collection was conducted through learning observations, interviews, and analysis of student activities and learning outcomes in the Integrated Economic Exploration material. The KOTAK model was designed by integrating various easily accessible AI tools, such as Google Lens, ChatGPT, and QuestionWell, to support interactive, collaborative, and problem-solving-based learning. The results showed that implementing the KOTAK model significantly improved students' critical thinking, communication, collaboration, and creativity (4C) skills. Analysis of learning outcomes indicated a 94.87% absorption rate and achievement of the curriculum objectives for the taught material. The use of the AI platform has proven to be an effective interactive medium for encouraging active student engagement, strengthening higher-order thinking, and fostering collaboration in problem-solving. This research makes an original contribution by offering and testing a contextual learning model that integrates collaborative pedagogy and AI technology in a madrasah environment, while also presenting a practical framework for developing 21st-century skills in integrated subjects such as Economics, in line with the implementation of the Merdeka Curriculum.
Abstract:Increasing exposure to digital content related to sexual behavior has heightened the need for education on preventing Pornography, Masturbation, and Orgasm (PMO) on platforms popular among adolescents, such as TikTok. This…
is study aims to explain how the TikTok account @nofaps.id functions as an educational platform for PMO prevention through the lens of Media Ecology theory. A qualitative approach was employed, including in-depth interviews with the account administrator and several followers, alongside observations of PMO educational content. Findings indicate that TikTok provides a digital environment facilitating the gradual development of knowledge, awareness, and behavioral change. This occurs through short-form content, engaging visuals, and interactive features, which strengthen users’ motivation, self-control, and cognitive processes throughout PMO prevention stages. Additionally, interactions between the admin and followers via comments and consultative services create a social support space that reinforces experiential learning. The study concludes that Media Ecology theory is effective in understanding how TikTok shapes an educational ecosystem around sensitive issues such as PMO addiction. Limitations include the small number of informants and focus on a single account; future research should examine multiple platforms and adopt more diverse methodologies.
Abstract:This study explores the relationship between business strategy, business performance, innovation, and competitive advantage and their impact on customer value for non-apparel textile SMEs in Indonesia. Using Structure Equational…
uational Modeling (SEM), it aims to understand how business strategy affects business performance and innovation and how business performance and innovation mediate the relationship between business strategy and competitive advantage. In addition, it investigates the role of competitive advantage as a mediator in increasing customer value.The results show that business strategy has a significant impact on business performance, innovation, and competitive advantage. Competitive advantage proved to be an important mediator in improving customer value. However, business performance and innovation are not always effective in mediating the relationship between business strategy and competitive advantage or customer value. The findings indicate that while business performance and innovation are important, they should be viewed as part of a more holistic approach to business strategy.This research concludes that companies should focus on strategies that integrate competitive advantage through various elements, such as innovation, product quality, and marketing. Good strategic planning and effective implementation are key to achieving and maintaining competitive advantage and increasing customer value. The findings provide important insights into the need for a holistic strategic approach to achieve long-term success in an increasingly competitive market.
Abstract:This study investigates the forms and functions of illocutionary acts in the film Norah (2023) using a qualitative descriptive approach. The research problem centers on how dialogic interactions and rural Saudi socio-cultural…
tural contexts shape the distribution of illocutionary types. Data were collected via observation and note-taking, then classified according to Searle’s five categories (assertive, directive, commissive, expressive, declarative) and analyzed through three stages: data collection, analysis, and presentation. The findings reveal that illocutionary speech acts in the film Norah are dominated by directives in the form of commands, prohibitions, and invitations, which highlight the speaker’s role in controlling actions. In addition, expressive and commissive acts appear in the form of advice, requests, and polite expressions that function to maintain harmony and interpersonal closeness. Overall, the use of illocutionary acts in the film reflects social relations and the dynamics of everyday interaction in rural Arab society.
Abstract:Yeni Rahmawati 2209050014. Principal Policy and Leadership in Implementing the Independent Learning Curriculum in Banjarbaru State Elementary Schools Dr. Didi Susanto and Dr. Muhammad Yuliansyah. Policy and Leadership The…
The principal has the ability to lead all school resources. SDN 1 Sungai Besar Banjarbaru and SDN 1 Sungai Ulin Banjarbaru found several problems that were almost the same in the two schools, namely: Limited resources, including teacher competency, use of IT, funds, budget allocation and facilities. Principal Policy and Leadership has a very big role in dealing with various problems in implementing the independent learning curriculum.
This research aims to: 1) Identify the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum at SDN 1 Sungai Besar and SDN 1 Sungai Ulin Banjarbaru, 2) Analyze the results of the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum at SDN 1 Sungai Besar and SDN 1 Sungai Ulin Banjarbaru, and 3) Analyze the supporting and inhibiting factors for the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum.
This research is a qualitative descriptive research using the main instrument of interviews. The data sources in this research are school principals and teachers at SDN 1 Sungai Besar Banjarbaru and SDN 1 Sungai Ulin Banjarbaru. Data analysis uses the Miles and Huberman concept, namely data reduction, data presentation and drawing conclusions.
The results of the research show that: 1) How the Principal's Policy and Leadership in implementing the independent learning curriculum includes: Vision and Mission in Implementing the Independent Learning Curriculum, Policies that support the independent learning curriculum, Leadership periodic collaboration in decision making of the Independent Curriculum 2) Implementation Results by measuring the results of implementation With this policy and leadership, school principals can assess the success and effectiveness of the implementation of the Independent Learning Curriculum and make the necessary adjustments to achieve better results in the future. The principal can evaluate the impact of the implementation of the Independent Learning Curriculum policy and make the necessary adjustments to ensure that all school members get maximum benefits from the implementation of the curriculum. 3) Supporting Factors for the policy and the principal's leadership. The principal's strong and visionary leadership can motivate and direct the entire school community in implementing the independent learning curriculum, Inhibiting Factors Leadership that is less consistent or less committed and budget limitations can hinder the ability to provide facilities.
Abstract:This study aims to describe the teaching strategy of Indonesian teachers in learning speaking skills of MA Muhammadiyah Palleko students in Takalar Regency. The focus of the research is directed at the types of strategies…
s used by teachers, their application in learning activities, and factors that affect the effectiveness of learning speaking skills. The research uses a qualitative approach with a descriptive method. Data is collected through observation, interviews, and documentation, then analyzed through data reduction, data presentation, and conclusion drawn. The results of the study showed that teachers used several learning strategies, namely communicative strategies, group discussions, presentations, questions and answers, and role plays. The strategy is applied to increase students' speaking courage, ability to convey ideas, and their involvement in the learning process. However, the effectiveness of the strategy is still influenced by several obstacles, such as low student confidence, limited learning media, and suboptimal feedback by teachers. This study concludes that the teaching strategy of Indonesian teachers has been able to support the improvement of students' speaking skills, but still requires continuous innovation, especially in media development, strengthening motivation, and providing opportunities for wider speaking practice.
Abstract:Serang Regency has 326 villages with great agricultural, industrial, and coastal potential, but still faces north-south regional disparities, 18% stunting, and low digital literacy and female participation in the economy.…
. This study examines the effectiveness of innovative pentahelix-based collaboration as a strategy for accelerating sustainable village development in Serang Regency within the framework of the Village SDGs and the 2025-2045 RPJPD vision. The objectives of this study are (1) to analyze the forms and mechanisms of pentahelix collaboration, (2) to evaluate its impact on improving the Village Development Index and achieving Village SDGs, and (3) to formulate concrete policy recommendations for the Serang Regency Government. The benefits of this study include operational guidelines for regional policy makers, replication of the model in similar areas in Banten, and contribution to the national target of independent villages towards Indonesia Emas 2045. The methodology used is descriptive qualitative with a systematic literature review and secondary document analysis. The results show that pentahelix collaboration has succeeded in increasing the average IDM by 18.71%, reducing village poverty by 4.08%, and strengthening the circular economy. Recommendations include allocating 15% of Village Funds for digital platforms and forming a district pentahelix task force.
Abstract:This study analyzes the strategies for internalizing cultural values at MAN 2 Kota Mataram and their contribution to educational quality. The study is based on the strategic role of madrasahs in integrating religious, academic,…
ademic, and social dimensions as a response to globalization and character crises. A descriptive qualitative method was applied, using in-depth interviews, participatory observation, and documentation, analyzed through the Miles, Huberman, and Saldaña model. The findings reveal that religious values are reinforced through routine religious activities, discipline is enhanced by school regulations and digital attendance systems, academic culture is promoted through advanced classes and competitions, and social responsibility is cultivated through community service programs. Visionary leadership of the principal was found to be the dominant factor ensuring the consistency of these implementations. The study concludes that internalizing madrasah cultural values fosters positive habitus, enhances educational quality, and provides a replicable model for other institutions. Its contribution lies in strengthening the literature on Islamic education management by offering an integrative, culture-based approach to quality development.
Abstract:Economics education plays a crucial role in developing entrepreneurs who understand economic concepts, possess managerial skills, financial literacy, and sustainable business innovation. Within the context of the Sustainable…
able Development Goals (SDGs), economics education contributes to job creation, inclusive economic growth, and socially and environmentally responsible businesses. Beyond simply transferring knowledge, this education shapes the character of creative, ethical, and sustainability-oriented entrepreneurs. Through a holistic approach, the values of business ethics, social responsibility, and environmentally friendly technology can be integrated into entrepreneurial practices. A literature review of research over the past five years shows that structured economics education can enhance individuals' capacity to build profitable businesses that positively impact society and the environment. Synergy between educational institutions, the government, and the private sector is needed to create an innovative and highly competitive entrepreneurial ecosystem.