Abstract:Penelitian ini bertujuan untuk menganalisis persepsi wajib pajak UMKM terhadap layanan Coretax di Kabupaten Merauke. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Informan dipilih secara purposive,…
ve, yaitu pelaku UMKM yang memiliki Nomor Pokok Wajib Pajak (NPWP) dan telah menggunakan Coretax dalam memenuhi kewajiban perpajakannya. Data diperoleh melalui wawancara mendalam dan dianalisis menggunakan teknik reduksi data, penyajian data, dan penarikan kesimpulan. Analisis temuan mengacu pada Technology Acceptance Model (TAM) serta Model Keberhasilan Sistem Informasi DeLone dan McLean. Hasil penelitian menunjukkan bahwa sebagian besar pelaku UMKM memiliki persepsi positif terhadap Coretax karena dinilai membantu proses perhitungan, pembayaran, dan pelaporan pajak secara lebih efisien. Meskipun demikian, masih terdapat kendala yang memengaruhi pengalaman pengguna, seperti kesulitan memahami fitur dan istilah perpajakan, gangguan server, lambatnya akses sistem, serta tampilan antarmuka yang kurang nyaman. Temuan penelitian menunjukkan bahwa persepsi wajib pajak terhadap layanan Coretax dipengaruhi oleh manfaat yang dirasakan, kemudahan penggunaan, kualitas sistem, dan kualitas informasi yang tersedia. Oleh karena itu, diperlukan upaya peningkatan kualitas layanan, penyederhanaan antarmuka, serta penyajian informasi yang lebih mudah dipahami guna mendukung keberhasilan implementasi Coretax pada sektor UMKM.
Abstract:The development of education in the Society 5.0 era has introduced new challenges for Islamic Religious Education (PAI) teachers through the integration of digital technology, changes in students’ characteristics, and increasing…
increasing demands for innovative and adaptive learning, particularly in schools with limited facilities. This study aims to analyze PAI teachers’ understanding of resilience, the forms of resilience they develop, and its relevance to adaptive learning competencies at SMP Asy-Syafi’iyah Lohgung Brondong. The study employed a phenomenological qualitative approach with a case study design. Data were collected through observation, semi-structured interviews, and documentation involving PAI teachers, the school principal, and curriculum personnel selected purposively. The findings reveal that PAI teachers perceive resilience as the ability to endure, adapt, and remain productive in responding to digital educational changes through emotional, spiritual, social, and professional strengths. Resilience is manifested through the use of digital media, individualized learning assistance, and collaboration with schools and students’ families. The study concludes that resilience plays a crucial role in strengthening teachers’ adaptive capacities by fostering innovation, openness to change, and more communicative learning practices. The novelty of this research lies in the finding that the resilience of PAI teachers in coastal schools functions not merely as a coping mechanism against educational pressures but also as the primary foundation for developing adaptive learning in the Society 5.0 era. These findings underscore the necessity of strengthening resilience through continuous professional development, institutional support, and digital literacy to ensure that PAI learning remains relevant and adaptive.
Abstract:The advancement of digital technology and the transformation of the labor market require vocational high schools (SMKs) to produce graduates who are not only technically competent but also proficient in twenty-first-century…
ury skills. The Office Management and Business Services (MPLB) program requires a quality assurance system capable of supporting the development of critical thinking, creativity, communication, and collaboration skills. This study aims to analyze the implementation of the quality assurance system in SMKs within the MPLB program, examine efforts to strengthen twenty-first-century skills, and identify challenges encountered in its implementation. A descriptive qualitative approach was employed in four public vocational high schools in the Special Region of Yogyakarta through interviews and document analysis. The findings reveal that the quality assurance system is implemented through the evaluation of educational report cards, program monitoring, curriculum alignment with business and industrial partners (DUDIKA), and the strengthening of a school quality culture. The development of twenty-first-century skills is promoted through active and industry-based learning approaches, including Project-Based Learning, Problem-Based Learning, Teaching Factory, and student-centered learning. However, implementation continues to face challenges, including suboptimal coordination, limited teacher competencies, inadequate technological facilities, and insufficient industrial and financial support. The novelty of this study lies in integrating the quality assurance system with the development of twenty-first-century skills specifically within the MPLB program, positioning educational quality not merely toward compliance with standards but also toward the formation of adaptive and work-ready graduates.
Abstract:Principal academic supervision management is a crucial factor in improving elementary school teacher performance amid the increasing demands for educational quality and digital transformation in the Grogol District, Cilegon…
gon City. The background of the study indicates persistent issues in teacher performance, including suboptimal lesson planning, less innovative teaching methods, and limited integration of educational technology. The research problem is formulated as how principals manage academic supervision to enhance teacher performance through planning, implementation, evaluation, and follow-up processes. This study employs a qualitative case study approach involving eleven public elementary schools. The findings reveal that academic supervision is conducted systematically, collaboratively, and continuously through classroom observations, reflective discussions, workshops, and On-the-Job Training supported by the Academic Learning System. The results indicate a 15 percent improvement in teacher performance, increasing from 75 to 95, as well as an 80 percent improvement in school learning achievement. The study concludes that integrated, collaborative, and technology-based academic supervision management significantly enhances teacher professionalism. The novelty of this research lies in the development of a digital-collaborative supervision model that integrates teacher participation, continuous professional development, and real-time digital monitoring systems to ensure more effective, efficient, and measurable teacher performance management. Supporting factors include principal commitment, teacher openness, collaborative school culture, and technological support. In contrast, the main obstacles include time constraints, administrative workload, and variations in teacher competence. The findings imply that academic supervision should be managed as adaptive, participatory, and sustainable professional development oriented toward continuous improvement of learning quality in Indonesian elementary schools, serving as a reference for developing a more effective, systematic, and sustainable digital-collaborative supervision model.
Abstract:The development of digital technology has brought significant changes to Sunday School ministry and children’s faith education in the modern era. Children, as digital native generations, are increasingly connected to visual…
isual media, audiovisual content, and internet use, causing conventional learning methods to become less engaging and less effective in fostering active learner participation. This study aims to analyze Sunday School strategies in addressing the opportunities and challenges of digitalization, the utilization of digital media for children’s spiritual growth, and the roles of teachers, churches, and families in developing relevant and transformative spiritual learning. The research employed a qualitative approach with a library research design enriched through phenomenological analysis of digitalization practices in Sunday School ministry. Data were obtained through a review of literature on Christian educational theology, child pedagogy, digital literacy, and reflective observation of the use of Bible animation videos, social media, and online learning platforms. The findings indicate that the digitalization of Sunday School ministry through Bible animation videos, YouTube, Zoom, Google Meet, and Christian learning applications enhances children’s interest, participation, and understanding of God’s Word through learning experiences that are more interactive, communicative, and contextual. The challenges of digitalization are reflected in gadget-related distractions, digital dependency, reduced learning concentration, and unequal access to technology among certain families. The study concludes that the success of digital Sunday School requires the integration of technology, teacher competence, parental guidance, digital literacy, and continuous spiritual formation. The novelty of this study lies in the development of a digital Sunday School ministry model that integrates technological media, pedagogical strategies, family supervision, and children’s spiritual formation in a holistic manner, thereby ensuring that church ministry remains adaptive, inclusive, and centered on children’s faith development in the digital era.
Abstract:This study was motivated by the low level of professional competence among elementary school teachers despite the fact that most teachers have obtained certification and adequate academic qualifications. Curriculum changes,…
es, advances in educational technology, and the demands of 21st-century learning require teachers to possess adaptive, reflective, and collaborative professional competencies. The research problem focused on the influence of reflective practice and best practice on the professional competence of teachers at A-accredited public elementary schools in Cilegon City. The study employed a quantitative approach with a causal-comparative design involving 105 teachers selected through proportionate stratified random sampling. Data were collected using Likert-scale questionnaires and analyzed through multiple linear regression using EViews 12. The results revealed that reflective practice had a positive and significant effect on teachers’ professional competence, with a t-value of 4.697 and a significance value of 0.000. Best practice also demonstrated a positive and significant effect, with a t-value of 5.065 and a significance value of 0.000. Simultaneous testing indicated that reflective practice and best practice jointly had a significant effect on teachers’ professional competence, with an F-value of 43.72 and a coefficient of determination of 52.2%. The findings confirm that reflective and collaborative cultures are capable of improving teachers’ professional quality continuously through learning evaluation, sharing teaching experiences, and developing innovative instructional strategies. The novelty of this study lies in the simultaneous examination of reflective practice and best practice through a quantitative approach within the context of A-accredited public elementary schools in Cilegon City. The findings also demonstrate that best practice exerts a greater influence than reflective practice on the professional competence of elementary school teachers.
Abstract:Twenty-first-century education requires students to possess critical thinking abilities and science process skills in order to respond to the advancement of science and technology and to solve problems scientifically and…
systematically. Empirical conditions in schools indicate that junior high school students’ critical thinking skills remain relatively low because science learning is still predominantly teacher-centered and insufficiently engages students in scientific investigation activities. This study aimed to determine the relationship between science process skills and the critical thinking skills of eighth-grade students at SMP Negeri Tindaret on the topic of the human excretory system. The study employed a quantitative approach with a correlational research design. The research sample consisted of 25 students selected through purposive sampling techniques. Data were collected using a critical thinking skills test and an observation sheet assessing science process skills. Data analysis was conducted using descriptive statistics and the Pearson Product-Moment correlation test. The findings revealed that students’ critical thinking skills obtained a mean score of 75.80, while science process skills achieved a mean score of 73.00, both categorized as fairly good to high. The correlation analysis produced a coefficient value of 0.732 with a significance level of 0.000, indicating a strong and significant positive relationship between science process skills and students’ critical thinking skills. The findings further demonstrated that students who actively engaged in observation, experimentation, data processing, and scientific communication exhibited better analytical abilities and conclusion-drawing skills. The novelty of this study lies in revealing the empirical relationship between science process skills and critical thinking skills specifically in the topic of the human excretory system at SMP Negeri Tindaret, as well as in providing recommendations for science learning based on scientific investigation to strengthen students’ higher-order thinking skills in the twenty-first century.
Abstract:The development of digital technology has transformed how elementary school children interact with information through the dominance of images, videos, and interactive media, while instructional practices remain largely…
text-based and verbal. The mismatch between children’s neurocognitive characteristics and text-based instructional design creates a pedagogical gap that may hinder memory retention, attention, and learning motivation. This study aims to analyze the urgency of visual-based learning and the impact of textual design incompatibility on student learning outcomes in the digital era. The study employs a systematic literature review approach by synthesizing findings from neuroscience, cognitive psychology, and multimedia learning theory relevant to elementary education. The results indicate that the visual system has a strong neurobiological foundation, supports faster information processing, enhances long-term retention, and strengthens the formation of conceptual mental models when integrated with verbal narration. The findings also reveal that digitalization without instructional design grounded in cognitive principles risks generating excessive cognitive load and the screen inferiority effect. The study concludes that adaptive visual integration based on multimedia principles and cognitive load management constitutes a fundamental strategy for improving the quality of elementary education. The novelty of this research lies in its integrative neuro-pedagogical approach, which systematically connects neuroscience findings, learning theories, and instructional design practices to reconstruct the paradigm of twenty-first-century learning.
Abstract:The rapid advancement of digital technology has significantly transformed the way people interact, access information, and consume media. The internet, as the cornerstone of this transformation, enables instant access to…
information beyond the limits of space and time. One prominent manifestation of this progress is the rise of social media platforms, including YouTube Shorts, which offer short-form videos in an engaging and fast-paced format. This platform has gained immense popularity, not only among adults but also among children and adolescents. While YouTube Shorts can serve as a source of education and entertainment, its unrestricted access regardless of age raises serious concerns. Children are particularly vulnerable to exposure to content that is inappropriate for their psychological development, such as verbal violence, consumerist lifestyles, deviant behavior, and misleading information. This situation prompts a fundamental question: to what extent do digital broadcasts influence students’ mindset and behavior? This study employs a descriptive qualitative approach to explore the impact of YouTube Shorts consumption on students. The findings reveal a duality of influence: on one hand, appropriate content can enhance literacy, creativity, and language proficiency. On the other hand, without proper supervision, this platform may lead to addiction, weaken social interaction, and normalize behaviors that contradict educational values. Therefore, collaboration between parents and educators is essential. Active supervision at home and digital ethics education at school are crucial to shaping a generation that is both critical and wise in navigating the digital information landscape.
Abstract:The shift in educational paradigms driven by advancements in digital technology has had a significant impact on Social Studies (IPS) learning at the Junior High School (SMP) level. This study aims to examine how digital…
technology can enhance student interest and engagement in IPS learning through a literature review approach. This study includes scientific articles published between 2023 and 2025 as primary references. The research findings indicate that the use of digital technology, such as flipped classroom models, interactive learning materials, and digital platforms, can encourage increased motivation and participation among students in IPS learning. However, the success of implementing this technology is highly influenced by several factors, including infrastructure readiness, teachers' competencies in integrating technology, and equitable access to technology. Adequate infrastructure readiness and teachers' ability to effectively utilize technology are key factors in creating engaging and meaningful learning experiences. Additionally, ensuring equitable access to technology for all students is crucial to ensure that every student can benefit from technology in learning. Based on these findings, this study recommends the development of continuous training programs for teachers to enhance their digital competencies and emphasizes the importance of implementing innovative teaching methods that can fully leverage the potential of technology. On the other hand, strengthening technology-based educational policies is also necessary to ensure that the implementation of technology in learning can be optimal and equitable. With the proper use of digital technology, IPS learning at the Junior High School level can become more engaging, interactive, and effective, thus supporting the overall improvement of education quality.