Abstract:Risk based audit (RBA) is an approach that is increasingly being applied in the banking sector to increase the effectiveness of risk management and compliance with regulations. This approach helps banks identify high-risk…
k areas and prioritize audits according to the level of risk. This research uses qualitative methods with a literature research approach. Data sources consist of scientific journal articles, books, reports and documents related to risk-based and banking audits. Research findings show that the RBA has several key roles in improving banking performance. First, RBA improves operational efficiency and effectiveness by focusing audits on high-risk areas. Second, the RBA enables banks to proactively identify and manage risks, thereby strengthening financial and operational stability. Third, the RBA ensures that banks are more compliant with regulations and industry standards, reducing the risk of sanctions and fines. In addition, the implementation of RBA encourages the formation of a strong risk management culture and the use of information technology to support the risk management process. Risk based audit plays a significant role in improving banking performance. By improving operational efficiency, managing risk proactively, ensuring regulatory compliance, establishing a strong risk management culture, and leveraging technology, banks can achieve stability and better performance in the long term. These findings support the importance of implementing RBA as the main strategy in risk management and supervision in the banking sector.
Abstract:This research aims to analyze the implementation of the use of portfolio assessment in learning to write at the vocational school level in Bogor district. The method used in this research is a descriptive qualitative method,…
hod, as the research subject for teachers and students. The instruments and data collection techniques used consisted of interviews, observation and documentation. The data analysis technique uses the Milles and Huberman model theory which consists of data collection, data reduction, data display and conclusions. The research results show that Bogor district vocational school teachers have used portfolio assessment in writing learning activities. This was obtained from the results of interviews, observations and documents of teachers who had carried out the portfolio assessment stage in learning to write quite well but not yet optimally. There are still several steps that have not been implemented by teachers in the form of obstacles in providing reviews and reflections on students' assignment results due to time constraints.
Abstract:Education is the main foundation in building a superior generation, and learning strategies play a key role in the educational process. This research aims to investigate the learning strategies implemented at MTs Al-Fajar…
r Sei Mencirim. The research method used is a case study with a qualitative approach. Data was collected through classroom observations, interviews with teachers, and documentation. The research results show that MTs Al-Fajar Sei Mencirim applies various innovative and diverse learning strategies, including group discussions. By implementing diverse and innovative learning strategies, MTs Al- Fajar Sei Mencirim is able to create a dynamic learning environment and motivate students to achieve academic achievement and personal development. The implication of this research is the importance of continuing to develop and perfectlearning strategies that suit the needs and development of students in an ever- changing educational era.
Abstract:Prota (Annual Program) and Promes (Semester Program) are important documents in the world of Indonesian education. They are structured learning plans that guide teachers in carrying out teaching and learning activities during…
uring the school year. This article aims to understand and describe the design of annual programs and semester programs, apart from that, this article can be a reference for teachers in creating annual programs and semester programs. This research uses the library research method, namely by reviewing various literature related to Prota and Promes, such as books, scientific journals and online articles. A good Prota and Promes design must contain several important elements, including: Learning objectives: Formulate the objectives to be achieved in the learning program. Basic competencies: Determine the basic competencies that will be taught. Time allocation: Determine the time allocation for each basic competency. Learning activities: Designing interesting and effective learning activities. Assessment: Determine the assessment method to be used.
Abstract:The research aims to investigate the student’s experience of using Nearpod related to students’ increased engagement in grammar lesson at SMAN 1 in Surakarta. The significant level of engagement is the key for students…
udents to keep up with grammar lesson and then gain better comprehension of the lesson. The research uses descriptive - qualitative method. The research applies focus group discussion, in-depth interview, observation techniques and document analysis. To broaden understanding about the level of engagement, the research explores the students’ experiences in learning grammar using Nearpod. The research then analyzes the data from techniques to identify the pattern, trend, theme and meaning. The result of the research shows that the use of Nearpod in Grammar Lesson has significant impact in increasing students’ engagement. This finding implies the important of integrating subjects with digital platforms to create collaborative and interactive environment of learning.
Abstract:This study aims to determine the type of the taxes in school financial management. This study use basic qualitative or descriptive research approach with data collection techniques in this study are interviews and documentation.…
ntation. The data analysis use are data presentation and verification. The result of study obtained information about the type of taxes paid by SMA Negeri 13 Surabaya, namely Value Added Taxes and Income Taxes. At the SMA Negeri 13 Surabaya, transparency in the use of taxes in scholl is making accountability reports. The school treasure makes transparent accountability reports related to the use of tax funds in detail to interested parties. In order to comply with applicable tax regulatioms, SMAN 13 Surabaya several things, namely; [1] understand the applicable tax regulations in the school area; [2] identify relevant tax liabilities; [3] conduct tax planning to minimize the tax burden as much as legally possible; [4] register as taxpayer; [5] collect and make timely payment of taxes; [6] conduct tax reporting in accordance with applicable regulations.
Abstract:Nowadays, we are often disturbed by the behavior of children, especially middle school age teenagers. Because we find a lot of news that teenagers shouldn't do. Even though the aim of National education is to create complete…
lete humans, that is, humans who have knowledge and insight who are responsible for the continued development of this developing nation, so to achieve this goal, in order to form good quality students or students as resources In the future this needs to be paid attention to and prepared to answer these expectations. Creating adequate school conditions to fully develop students' abilities is the key. So, in order to realize the founder's ideals, it is necessary to draft regulations. The descriptive qualitative research method is the method used in this research. Data collection techniques are carried out through observation, interviews and documentation. From the research results, in this case it was found that the role of teachers in implementing school rules and regulations has a big impact in strengthening students' character, seen from how teachers act, and becomes a benchmark for students at school. Teachers need to be Ushwah or examples so that students can strengthen the character they have. As for the implementation of the rules and regulations, the disciplinary commission section carries out Socialization, Commitment and Enforcement, Imposing Sanctions, Evaluation and Improvement, and Continuity.
Abstract:PT Berau Coal as one of the National Coal mining companies operating in Berau Regency, East Kalimantan, is always trying to increase its coal production. PT Berau Coal's production target in 2014 is 23 million tons (Source:…
ce: PT Berau Coal's 5-year long-term plan document). This increase in production can basically be achieved in 2 (two) ways, namely: 1. This is done by adding heavy equipment such as loading equipment and production transportation equipment so that production capacity becomes greater. 2. This is done by maximizing the productivity of mechanical equipment, namely existing loading and transport equipment. Increasing production capacity by maximizing the productivity of existing mechanical equipment is a relatively cheaper way than adding heavy equipment. Efficiency is the key to increasing the productivity of existing mechanical tools. Based on considerations of the company's need to increase production, one of which is by maximizing the productivity of existing mechanical equipment, this research aims to conduct a study on the productivity of PC1250 loading equipment and HD465 transportation equipment carried out at the Agaru Pit mining block 44-50 at the Samabarata site. PT Berau Coal so that the results of this study can determine the productivity of each mechanical device. The research method is carried out using direct computation, tabular method, and comparison between theoretical and actual and using the theory of calculation equations. Where the supporting data for analysis is in the form of field data as primary data and literature data as supporting (secondary) data. The results of this research study are the productivity of PC1250 loading equipment and HD465 transportation equipment where there are deviation values between actual and theoretical, both positive deviation (the optimum positive deviation between actual and theoretical is 97.3%) and negative deviation (optimum negative deviation between actual and theoretical is -11.8 %).
Abstract:The teacher's efforts in Islamic education are to educate, educating is a very broad task. Education is partly carried out in the form of teaching, partly in the form of encouraging, praising, punishing, giving examples,…
getting used to it, and so on. (Ahmad Tafsir, p.12 ). The obstacles that exist at the time of learning are many such as, the lack of learning hours for Islamic religious education in schools, the lack of discipline from students, environmental factors that cause them to be lazy to learn to read the Qur'an at an early age, and family factors that do not encourage their children to learn to read and write the Qur'an. The efforts of teachers are expected to be able to help overcome the problem of difficulty reading the Qur'an and make it their special purpose to overcome the difficulty of reading the Qur'an in MTs Manbatul Fikri Cururugrendeng. The teacher is an educator after the parents so the teacher has an important role in shaping the character. To find out the efforts of teachers to teach qur'an literacy, difficulty learning to read and write the qur'an, factors of difficulty reading and writing the qur'an, obstacles to the difficulty of reading and writing the Qur'an and the efforts of teachers in overcoming the difficulties of learning to read and write the Qur'an in MTs Manbatul Fikri Cururugrendeng, to find out the problems that exist in MTs Manbatul Fikri Cururugrendeng researchers use descriptive qualitative research methods by making observations, interviews, and documentation. Based on the results of research, the teacher's efforts in terms of educating and teaching about the literacy of the Qur'an to students when teaching are: The teacher conveys almost the same group of letters as Ta with Tsa, Sin with Syin, Dzal with Za. Then next is the grouping of children who have not been biased to read with those who are already fluent with the aim that those who are already fluent can guide those who are not yet fluent.
Abstract:The simaan method is the activity of performing the memorization of the Qur'an with bilghaib to the listeners of either one or more people. This research was conducted with the aim of knowing the Application of the Simaan…
n Method in Improving the Memorization of the Qur'an at the Ar-Raudhoh Islamic Boarding School. The method used in this study is a descriptive qualitative approach method, by describing or describing the results of the research carried out such as interviews, observations and documentation. The population in this study is all students and teachers in the Ar-raudhoh Islamic boarding school. while the sample in this study was a total of 5 informants who were believed to have the information needed and could represent from the population. The results of this study are 1) preparation for the implementation of simaan at the Ar-raudhoh Islamic boarding school, namely by repeating memorization as often as possible and for a long time. 2) the implementation of the simaan method in the Ar-raudhoh islamic boarding school is a.simaan weekly, b.simaan semester, c.simaan memorization even 5, 10,15, 20, 25 juz, d.simaan kubro is simaan 30 juz in one sitting. 3) the simaan method can improve the memorization of the Qur'an in the Ar-raudhoh islamic boarding school by careful and continuous preparation, but if the simaan method is not done with istiqomah, then memorization will not be maintained. 4) Tahsin can improve the memorization of the Qur'an in terms of minimizing mistakes, because in Tahsin reading the Qur'an must be done carefully, because if ignored it will cause a change in meaning. 5) driving factors in carrying out simaan methods such as: giving motivation, giving memorization targets, desires from oneself and others. The inhibiting factors include: insecurity, fear, poor preparation, many mistakes, many similar verses.