Abstract:Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian sehingga memerlukan pengelolaan keuangan yang akuntabel melalui Sistem Informasi Akuntansi (SIA). Penelitian ini bertujuan menganalisis penerapan…
nerapan Sistem Informasi Akuntansi berbasis syariah pada penjualan UMKM Pabrik Tahu di Desa Tegalgusi Kabupaten Jember serta mengidentifikasi potensi dan kendala penerapan prinsip akuntansi syariah dalam mendukung akuntabilitas usaha. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pencatatan transaksi masih dilakukan secara manual melalui pencatatan pemasukan dan pengeluaran dalam buku harian. Penerapan tersebut telah mencerminkan nilai amanah, kejujuran, transparansi, dan prinsip maqashid syariah, khususnya hifz al-mal (perlindungan harta). Potensi penerapan prinsip syariah terlihat dari adanya pencatatan transaksi yang dapat ditelusuri sehingga mendukung akuntabilitas usaha. Namun, masih terdapat kendala berupa belum tersusunnya laporan keuangan formal, keterbatasan pemahaman akuntansi, serta belum adanya pemisahan keuangan usaha dan pribadi. Penelitian ini memberikan kontribusi dalam pengembangan Sistem Informasi Akuntansi berbasis syariah pada UMKM sektor pangan.
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy and require accountable financial management through an Accounting Information System (AIS). This study aims to analyze the implementation of a Sharia-based Accounting Information System in the sales activities of a tofu manufacturing MSME in Tegalgusi Village, Jember Regency, and to identify the potential and challenges of applying Sharia accounting principles in supporting business accountability. This study employed a descriptive qualitative approach with data collected through interviews, observations, and documentation. The findings indicate that the accounting information system is still implemented manually through the recording of cash inflows and outflows in a daily bookkeeping system. Despite its simplicity, the system reflects the values of trustworthiness, honesty, transparency, and the maqashid sharia principle, particularly hifz al-mal (protection of wealth). The potential of applying Sharia principles is evident in the existence of traceable transaction records that support business accountability. However, several challenges remain, including the absence of formal financial statements, limited accounting knowledge, and the lack of separation between business and personal finances. This study contributes to the development of Sharia-based Accounting Information Systems for MSMEs in the food industry sector.
Abstract:Penelitian ini bertujuan untuk memahami sinergitas antara orang tua dan guru Sekolah Minggu dalam pembinaan iman anak berdasarkan Ulangan 6:6-7. Fokus penelitian diarahkan pada pola komunikasi antara orang tua dan guru Sekolah…
ekolah Minggu serta keterlibatan orang tua dalam mendukung pertumbuhan iman anak. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi untuk memperoleh pemahaman yang mendalam mengenai pembinaan iman anak dalam keluarga dan gereja. Hasil penelitian menunjukkan bahwa komunikasi yang terbuka, rutin, dan berkesinambungan antara orang tua dan guru Sekolah Minggu mampu menciptakan kerja sama yang harmonis dalam pembinaan iman anak. Selain itu, keterlibatan orang tua melalui pendampingan rohani, pengulangan pengajaran firman Tuhan di rumah, dan pemberian teladan hidup Kristen memberikan pengaruh positif terhadap pertumbuhan iman anak. Sinergitas antara keluarga dan gereja membantu anak memperoleh pembinaan iman yang lebih konsisten, terpadu, dan sesuai dengan nilai-nilai Kristiani berdasarkan prinsip Ulangan 6:6-7.
This study aims to understand the synergy between parents and Sunday School teachers in children’s faith development based on Deuteronomy 6:6–7. The focus of the study is directed toward the communication patterns between parents and Sunday School teachers, as well as parental involvement in supporting children’s spiritual growth. This study employs a qualitative method with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation to obtain an in-depth understanding of children’s faith development within the family and church contexts. The results of the study indicate that open, regular, and continuous communication between parents and Sunday School teachers is able to create harmonious cooperation in children’s faith development. In addition, parental involvement through spiritual guidance, reinforcement of God’s Word at home, and the provision of Christian role models has a positive influence on children’s spiritual growth. The synergy between family and church helps children receive faith development that is more consistent, integrated, and aligned with Christian values based on the principles of Deuteronomy 6:6–7.
Abstract:This paper discusses the practice of religious plurality within the Indonesian Armed Forces. To support the main task of soldiers and the success of the task, they are equipped with faith and purity, good moral values and…
d noble character. Religion has a significant role in supporting military tasks. Data collection techniques in this study used observation then, followed by interviews. Forms behaviour The TNI AD in maintaining harmony between members of different religions includes anjangsana, working together to achieve common goals in religion, sympathy and empathy, tolerance and mutual respect. Adaptation conducted interfaith religious packed reasonably. Goal TNI AD attachment is the goal achieved that is harmony and tolerance Inter-religion. Function Integration TNI AD is carried out by issuing governing policies about members of TNI AD, which religious Islam, Christian, Hindu and Buddhist for holding religious ceremonies simultaneously on the day and at the time same. That is day Friday o'clock 18.30 WIB. The system of Latent Maintenance, which the Indonesian Army maintains, improves individual motivation and the cultural patterns that create and maintain the motivation.
Abstract:Legal system development certainly cannot be separated from sociological developments that include customs, norms, culture, and religion. In terms of rapid economic development, no doubt, a country is required to have a…
rule of law that can accommodate these needs and could cover various sociological spectrums that exist and are constantly changing within its people. Indonesia as a country with the largest Muslim majority in the world, while the notion of the whole state is based on Pancasila with diverse customs and cultural norms is certainly faced with several challenges, one of which is the transformation and the implementation of living law that includes religious, as well as indigenous law into a state law. The field of economics as an example of a social event that continues to revolve, will significantly be affected in the development of legal and social science. Sharia law is no longer a codification of exclusive law limited to certain groups of people but has become a general rule not only in Indonesia but also internationally with the existence of Islamic banking system. This phenomenon certainly changes the view of the legal order that applies in society if the change is assessed through the eyes of the sociology of law in Indonesia.
Abstract:The purpose of this research isdescribes kèjhung as an educational medium in strengthening the profile of Pancasila students based on Madurese local wisdom. This study used a qualitative descriptive approach and the ethnopedagogic…
nopedagogic method of the researcher as a human instrument. This research involves hermeneutic and ethnopedagogical analysis methods. Hermeneutics is used to reveal contextual conditions. This research uses data in the form of kejhung text which contains values of character education andin the form of rhymes and performed in Proppo District, Pamekasan Regency.The result of the research is that kejhung contains many religious values, politeness values, social values, and mutual cooperation values so that Madura kejhung can be utilized.aseducational mediain strengthening the profile of Pancasila students
Abstract:The purpose of this study was to find out how MAN 1 Banjarmasin implements character education in learning, and to determine the factors that influence character education in MAN 1 Banjarmasin learning. This research is…
descriptive and qualitative research. The object of this research amounted to 6 people, including the head of the madrasa, waka of the course, several teachers, and several students. Using data collection techniques from interviews, observation, and recording. The results of the research of MAN 1 Banjarmasin on the implementation of character education in learning include learning planning and learning implementation. At the lesson plan stage, the teacher includes various characters in the lesson plan to be applied in learning. At the implementation stage of learning, the teacher internalizes character values in the initial, core, and final activities aimed at developing student character. There is a kind of stimulus or interactive stimulus in the learning process, its function is to instill personality in the learning process. In the implementation stage of learning, teachers also use various methods to shape students' character, namely exploring children's knowledge and skills through lectures, discussions, demonstrations, and questions and answers, and they use scientific methods to make the learning process more focused on student activities. student character formation. Only then can the implementation of character education in language learning be carried out properly. There are two factors that influence the implementation of character education learning at MAN 1 Banjarmasin, namely supporting factors and inhibiting factors. Supporting factors include activities carried out in religious schools to support the successful formation of student character and school environmental conditions. Inhibiting factors include the time of learning implementation, students or students from different backgrounds, and lesson plans.
Abstract:Penelitian ini bertujuan untuk menganalisis transformasi kompetensi guru Pendidikan Agama Islam (PAI) dalam era Kurikulum Merdeka menuju Kurikulum Berbasis Cinta (KBC). Perubahan paradigma pendidikan menuntut guru tidak…
hanya memiliki kompetensi pedagogik dan profesional, tetapi juga mampu mengintegrasikan nilai-nilai karakter, empati, dan kasih sayang dalam proses pembelajaran. Kurikulum Berbasis Cinta (KBC) hadir sebagai pendekatan yang menekankan dimensi afektif dan humanistik dalam pendidikan, yang diperkenalkan dalam berbagai sosialisasi kebijakan pendidikan keagamaan di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan jenis kajian pustaka (library research). Data diperoleh dari buku, jurnal ilmiah, dan dokumen kebijakan yang relevan, kemudian dianalisis menggunakan teknik analisis isi (content analysis). Hasil penelitian menunjukkan bahwa transformasi kompetensi guru PAI mencakup penguatan kompetensi pedagogik berbasis nilai, kompetensi sosial yang empatik, serta kompetensi kepribadian yang berlandaskan akhlak. Selain itu, guru dituntut untuk mampu mengintegrasikan pendekatan Kurikulum Merdeka dengan nilai-nilai KBC guna menciptakan pembelajaran yang bermakna dan berorientasi pada pembentukan karakter peserta didik. Dengan demikian, penerapan Kurikulum Berbasis Cinta menjadi langkah strategis dalam memperkuat peran guru PAI sebagai pendidik yang tidak hanya mentransfer ilmu, tetapi juga membentuk karakter dan kepribadian peserta didik secara holistik.
This study aims to analyze the transformation of Islamic Religious Education (PAI) teachers’ competencies in the era of the Merdeka Curriculum toward the Love-Based Curriculum (Kurikulum Berbasis Cinta/KBC). The shift in the educational paradigm requires teachers not only to possess pedagogical and professional competencies, but also to be capable of integrating character values, empathy, and compassion into the learning process. The Love-Based Curriculum (KBC) emerges as an approach that emphasizes the affective and humanistic dimensions of education, which has been introduced through various socialization programs of religious education policies in Indonesia. This study employs a qualitative approach using a library research method. The data were obtained from books, scientific journals, and relevant policy documents, and were analyzed using content analysis techniques. The findings reveal that the transformation of PAI teachers’ competencies includes the strengthening of value-based pedagogical competence, empathetic social competence, and personality competence grounded in moral values (akhlak). In addition, teachers are required to integrate the Merdeka Curriculum approach with the values of KBC in order to create meaningful learning experiences oriented toward the holistic character development of students. Therefore, the implementation of the Love-Based Curriculum becomes a strategic step in strengthening the role of PAI teachers as educators who not only transfer knowledge, but also shape the character and personality of students holistically.
Abstract:This study aims to determine the role of mothers as agents of masculinity enculturation for Nias ethnic boys. This study uses a qualitative method with an ethnographic approach, data collected through participatory observation,…
vation, in-depth interviews, and documentation of Nias ethnic mothers and boys. The results show that the role of mothers as agents of masculinity enculturation in Nias ethnic boys in Tegal Sari Mandala II Village emphasizes the instilling of masculine values through daily care that is appropriate to the context of urban life. Mothers instill the value of courage by accustoming children to dare to speak, appear, and defend the truth, while building strength through emotional control and assertiveness to be able to face pressure, develop resilience through independence, discipline, and adaptability, and teach leadership through responsibility, decision-making, and the application of traditional leadership values such as si'ulu and si'ila. The main challenges faced by mothers include the stubbornness of children, the limited role without a husband figure for single parents, and the negative influence of social media and diverse urban environments. Mothers make various efforts to overcome these obstacles by implementing a firm but loving parenting style, providing motivation when children experience failure, and involving other male family members such as uncles or church members to provide advice. The implementation of traditional Nias ethnic masculinity values is still attempted through oral narratives, the use of digital technology to demonstrate the Fahombo (Stone Jumping) tradition, and the involvement of boys to attend and witness various Nias ethnic traditions in urban areas to maintain their ethnic identity amidst modernity
Abstract:This study aims to examine the utilization of traditional games as educational play tools (EPT) in early childhood learning. The rapid development of technology has reduced children's interest in traditional games, making…
g it necessary to preserve and utilize them as learning media. This research employs a descriptive qualitative approach with data collection techniques including interviews and observations. The results show that traditional games have significant potential in developing children's cognitive, motor, social-emotional, and character values. Furthermore, the integration of local wisdom into educational play tools can foster children's cultural awareness and identity from an early age. However, several challenges remain, such as limited references, teacher competence, and the influence of modern culture. Therefore, collaboration among various stakeholders is needed to optimally develop and implement local wisdom-based educational play tools
Abstract:This research aims to determine the relationship between company culture and employee achievement motivation at PT United Tractors Tbk. This company is known for its good work culture, with the slogan "moving as one" and…
solution-based company values. The success of this company was achieved with the support of employees who have high abilities, skills and motivation. This research uses qualitative methods with data collection techniques through observation, interviews and literature study. Data were analyzed using triangulation to ensure validity. The research results show that a strong and healthy company culture can increase employee achievement motivation. A company culture that is innovative, supportive and open to evaluation and attention to detail regarding employee needs, such as a safe and comfortable work environment, plays a role in creating creative, committed and motivated employees. PT United Tractors also shows that good company support, continuous employee training and development, as well as a fair and transparent performance appraisal system, can encourage employees to achieve higher achievements. These findings support the hypothesis that there is a positive relationship between corporate culture and employee achievement motivation, that the stronger the company culture, the higher the employee achievement motivation.