Abstract:Rural and Urban Land and Building Tax or what can be called PBB-P2 is one of the revenues included in Regional Original Income (PAD). With the existence of Law Number 23 of 2014 which is an amendment to Law Number 32 of…
2004 concerning Regional Government, and Law Number 33 of 2004 concerning Financial Balance between the Central Government and Regional Government which will give authority to the Government Regions to PBB-P2 areas in order to carry out government functions and increase regional income sources. The research method used is descriptive quantitative using several data obtained from research conducted by the Central Statistics Agency from 2017 to 2021. Based on the results of this research, it shows that the level of PBB-P2 effectiveness in Trenggalek Regency is classified as very effective. In contrast to the level of contribution of Rural and Urban Land and Building Tax to PAD, it is actually still not optimal. With this research, it is hoped that Trenggalek Regency can create new strategies and treatments to improve the system for managing Rural and Urban Land and Building Tax revenues in the context of optimizing Original Regional Income in Trenggalek Regency.
Abstract:In Surakarta, English teachers use manuals to guide scholars and collaborate in the literacy process, and use it as a tonal resource to gain rich input into literacy. In order to improve the quality of English teaching in…
n Indonesia, this study was conducted to measure whether two books used in high school, "English for Critical Thinking" and "Bahasa Inggris Tingkat Lanjut" are correct or not. This research used Alan Cunningsworth's suggestion of an excellent text and tried to find the strengths and weaknesses of the two books based on the given styles. The study was conducted using an evaluation survey to evaluate two manuals in English used by some seminaries in Surakarta. The evaluation method involved sampling books to see if they met criteria for good textbooks developed by the experimenter based on Cunningsworth's framework. The study found that Bahasa Inggris Tingkat Lanjut fulfills the five objectives and approaches of standard, design and association, content, teacher's book and policy perspective. English For Critical Thinking Allowing completes four excellent texts on Cunningsworth's goals and approaches, design and association, a teacher's book, and political attention. Bahasa Inggris Tingkat Lanjut meets five principles of Cunningsworth's excellent example and styles, design and association, pieces, content and teacher's book. The experimenter also noticed that the strengths and weaknesses of "English For Critical Thinking" and "Bahasa Inggris Tingkat Lanjut". Based on the results, the experimenter recommends that the teacher use two manuals in the teaching-literacy process because two books meet the criteria of a good book.
Abstract:The strategic management process plays an important role in improving the quality of education in schools. By implementing an effective strategic management process, schools can identify and implement appropriate steps to…
o achieve the desired educational goals. The research results show that implementing an effective strategic management process can help schools identify potential and challenges in achieving their educational goals. This process involves steps such as formulating a clear vision and mission, identifying specific educational needs, establishing priority strategies, allocating resources effectively, and conducting regular monitoring and evaluation. This research aims to understand how the strategic management process can be implemented effectively in schools in order to improve the quality of education. The research method used is a case study by taking one school as a sample. Data was collected through interviews with teachers through direct observation in the school environment.
Abstract:This abstract discusses Islamic education during the Abbasid Daulah era. Education is a place where someone interacts or the teaching and learning process takes place with the learning environment. Islamic educational institutions…
stitutions are places where someone strives to increase students' faith, understanding, appreciation and practice of the Islamic religion so that they become individuals who believe and are devout in personal life, religion, society, nation and state. Islamic education began to develop from the time of the Prophet, the time of Khulafaur Rasyidin, the time of the Umayyah Daulah, the time of the Abbasid Daulah, until the present. Islamic education during the time of the Abbasid Daula experienced a golden age, at which time Islamic education was marked by amazing progress in the fields of science, culture and civilization, so that its existence can be proven through various sources of information recorded in history books and observers of history from various parts of the world that were once ruled by Islam. The aim of writing this article is to discuss the dynamics of Islamic education during the Abbasid period and its role in the development of Islamic education. The research method used in this research is library research. Sources of information for this research were obtained through various sources, print media, online media regarding the topics discussed. The results of the research in this article can be seen from the development of Islamic educational institutions that developed during the Abbasid period, including: mosques, Al-Hawanit al-Wariqien (bookstores), al-manazil al-ulama (houses of ulama), literary studios , madrasas, libraries and observatories, kuttabs, lower education in palaces, hospitals and badiahs.
Abstract:One part of public policy is education policy. A policy arises because there is a problem that requires appropriate handling, so that the policy can be used as a guide. Formulating education policy is a process of formulating…
ating reforms for actions that are relevant and acceptable to common sense to resolve various problems related to education. This research uses qualitative methods and is included in the library research category. The data sources were obtained from primary books and journals related to the theme, the data analysis technique used descriptive analytical methods. The results of this research include: that the first time Islamic education was in the motherland was in line with the arrival of Islam to Indonesia. Through long dynamics there are three phases. First, during the Old Order the government slowly paid attention to Islamic education. Second, in the new order, during this period madrasas achieved equality with public schools. In the third period of reform, Islamic education in this period has developed advanced, the curriculum, then Islamic education is also paid attention to by disbursing a budget of 20% of the APBN.
Abstract:Dalam perspektif Islam, transaksi jual beli termasuk dalam ranah fiqih muamalah niaga yang perkembangannya semakin pesat seiring dengan kemajuan teknologi dan digitalisasi perdagangan. Islam menetapkan prinsip-prinsip syariah…
ariah yang bersifat mengikat bagi para pihak yang bertransaksi, baik penjual maupun pembeli, guna mewujudkan keadilan, transparansi, dan keberkahan dalam aktivitas ekonomi. Penelitian ini bertujuan untuk menganalisis elemen-elemen pokok serta persyaratan standar akad salam pada transaksi jual beli pre-order yang dilaksanakan melalui platform toko online, serta kesesuaiannya dengan ketentuan dalam Pernyataan Standar Akuntansi Keuangan Syariah (PSAK Syariah) 103. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan desain studi kasus, di mana data diperoleh melalui wawancara mendalam dan observasi terhadap pedagang serta konsumen sebagai informan utama. Hasil penelitian menunjukkan bahwa sebagian besar penjual telah memahami rukun dan syarat jual beli pre-order berdasarkan prinsip syariah. Praktik akad salam pada transaksi tersebut pada umumnya diterapkan dalam bentuk sistem pre-order. Namun demikian, pemahaman dan penerapan PSAK Syariah 103 masih belum dilakukan secara optimal, terutama terkait pencatatan dan pengakuan akuntansinya. Temuan ini diharapkan dapat memberikan kontribusi bagi pelaku usaha, akademisi, regulator, serta masyarakat dalam mendorong pengembangan praktik perdagangan berbasis syariah yang berkelanjutan dan sesuai standar akuntansi syariah.
Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:This study aims to examine the authenticity of Sahih Bukhari Hadith No. 2112 regarding the right of khiyar through a comprehensive takhrij method to ensure the validity of the evidence in muamalah policy. Additionally, this…
his study examines the mechanism of transmitting legal texts without editorial changes and compares the ijtihad of the four schools of jurisprudence regarding time limits to provide consumer protection solutions in the digital age. The methodology employed is normative legal research using a descriptive-analytical qualitative approach through library research. Data collection techniques involved cataloging hadiths on khiyar from the Kutubus Sittah, identifying the structure of the isnad, and analyzing key vocabulary (mufradat). Data analysis was conducted through stages of isnad criticism to assess the quality of the narrators, systematic analysis of the matn, comparative analysis across schools of thought, and the synchronization of traditional principles with modern economic realities. The research results indicate that the hadiths on khiyar possess exceptional chain of transmission quality within the Silsilah adz-Dzahab tradition, ensuring the text’s accuracy free from distortion over fourteen centuries. Regarding the time limit for khiyar syarat, differing viewpoints were identified: the Shafi’i school limits it to a maximum of three days, while the Maliki school allows a duration of up to 38 days depending on the type of object. In conclusion, the principle of khiyar remains relevant in the digital economy through the transformation of the order cancellation feature as a manifestation of khiyar majelis, as well as the return policy as an application of khiyar aib and khiyar syarat. The implications of this research emphasize that the ethical values of khiyar can serve as a foundation for regulators in refining consumer protection laws to minimize information asymmetry and ensure full consent (antaradin) in every online transaction
Abstract:Masalah dan tujuan penelitian ini adalah membongkar periodesasi pendidikan Islam di Indonesia serta mengkaji bagaimana narasi sejarah keislaman dibentuk melalui kebijakan kurikulum, PSPB, Sejarah Nasional Indonesia, dan…
praktik historiografi. Metode yang digunakan menggabungkan kajian historiografi kritis berbasis studi pustaka-kritis dan analisis wacana terhadap dokumen kebijakan, buku teks sejarah, serta literatur keislaman nasional, dengan fokus pada era Pra-Kemerdekaan hingga Reformasi. Hasil menunjukkan adanya kontinuitas motif literasi keislaman yang direkonstruksi melalui kebijakan negara dan kurikulum, meskipun isi materi serta tokoh yang disorot berubah sesuai dinamika politik nasional. Narasi sejarah tidak netral; konstruksi akademi dipengaruhi oleh posisi penulis, institusi penerbitan, dan konteks ideologis masa tertentu, sehingga narasi masa lampau sering dipengaruhi tujuan politik dan budaya akademik yang dominan pada tiap periode. Analisis narasi kurikulum mengungkap bagaimana identitas nasional dibentuk melalui literasi keagamaan dan nilai patriotik; dekonstruksi narasi masa Orde Baru menyoroti potensi bias ideologis dan fragmentasi naratif yang memengaruhi pemahaman masa lampau. Secara global, kerangka wacana kritis menyediakan alat untuk menilai bahasa, metafora, dan framing teks serta membuka peluang narasi alternatif yang lebih inklusif. Celah metodologis utama meliputi keterbatasan integrasi antara analisis periodesasi dengan historiografi kritis serta keterbatasan basis data sumber primer; rekomendasi untuk masa depan adalah desain studi pustaka-kritis dengan analisis wacana terstruktur dan triangulasi sumber. Kontribusi teoretis utama adalah kerangka integratif yang memadukan revisionisme historis, dekonstruksi naratif, dan analisis wacana terhadap teks sejarah dan kurikulum nasional; secara empiris basis data sumber primer (arsip kebijakan, dokumen kurikulum, teks sejarah) memungkinkan rekontruksi periodesasi secara holistik. Implikasi kebijakan menekankan penyajian narasi sejarah Islam yang seimbang dengan konteks budaya lokal dan dinamika historiografi yang beragam, untuk meningkatkan literasi sejarah yang akurat; saran praktis meliputi penguatan arsip digital, akses terbuka terhadap dokumen kebijakan/kurikulum, serta penyelenggaraan forum ilmiah lintas disiplin untuk validasi temuan sebelum publikasi akhir.
Abstract:Pembelajaran matematika di sekolah dasar memiliki peran penting dalam mengembangkan kemampuan berpikir siswa, khususnya dalam aspek berpikir kritis, kreatif, dan pemecahan masalah. Namun, pada kenyataannya kemampuan berpikir…
ikir tingkat tinggi siswa masih tergolong rendah karena pembelajaran yang cenderung berpusat pada guru dan kurangnya penggunaan perangkat pembelajaran yang mendukung pengembangan Higher Order Thinking Skills (HOTS). Penelitian ini bertujuan untuk mendeskripsikan pentingnya pengembangan perangkat pembelajaran berbasis HOTS pada materi segitiga dan lingkaran di sekolah dasar. Metode yang digunakan dalam penelitian ini adalah studi literatur dengan menganalisis berbagai sumber terkait pembelajaran matematika, HOTS, serta perangkat pembelajaran. Hasil kajian menunjukkan bahwa perangkat pembelajaran berbasis HOTS yang meliputi RPP, LKPD, media, dan instrumen penilaian dapat mendorong siswa untuk berpikir aktif melalui kegiatan analisis, evaluasi, dan pemecahan masalah. Pada materi segitiga dan lingkaran, penggunaan pendekatan kontekstual, media konkret, serta strategi pembelajaran inovatif seperti pembelajaran kooperatif dan multisensori terbukti dapat membantu siswa memahami konsep secara lebih mendalam. Dengan demikian, pengembangan perangkat pembelajaran berbasis HOTS pada materi segitiga dan lingkaran di sekolah dasar dapat meningkatkan kemampuan berpikir kreatif, penalaran matematis, serta keterlibatan siswa dalam proses pembelajaran. Oleh karena itu, guru perlu merancang perangkat pembelajaran yang inovatif dan berorientasi HOTS agar tujuan pembelajaran matematika dapat tercapai secara optimal.