Abstract:Curriculum Merdeka is a diverse and content-optimizing intracurricular learning curriculum that gives learners enough time to explore concepts and strengthen their competencies. The development of this independent curriculum…
iculum has implications for many things, namely changes in the previous curriculum, changes in learning models, learning media, evaluation of learning outcomes, and last but not least, the collaboration of universities with other universities that characterize the independent campus. The purpose of this study is to analyze the development of the Independent Curriculum that runs in the English Tadris study program, IAIN Palangka Raya. This research uses qualitative approach method. Researchers collect data use the Data that can then be processed and described properly regarding the development of the Independent Curriculum in the English Tadris study program, IAIN Palangka Raya.
Abstract:Through a review of the literature, this article seeks to assess the significance of learning English in school. The study investigates the importance of English language instruction in educational settings by reviewing…
pertinent research articles and scholarly publications. The results show the importance of English language instruction in schools and the widespread use of the Communicative Language Teaching (CLT) approach because of its efficiency in the teaching and learning process. The CLT method helps students improve their communication abilities by inspiring them to see English as a useful instrument for efficient conversation. The communicative approach, or communative language teaching (CLT), involves teaching language through communication. This type of language instruction positions communication as both a purpose and a means of learning English. The improvement of students' communication and interpersonal skills is a priority in communicative language instruction. Through contact between students and between students and teachers, it is made sure that students are capable of speaking clearly and confidently in real-life circumstances. CLT fundamentally seeks to have pupils learn a new language by having them to interact with others in that language.
Abstract:This article discusses the analysis of the format and presentation of the English course in the Merdeka Curriculum. The Merdeka Curriculum is a curriculum with an intracurricular learning system that provides teachers with…
th the freedom to choose teaching materials according to the needs and interests of the students. English is one of the subjects programmed in the Merdeka Curriculum. The English language learning in the Merdeka Curriculum is designed to help individuals improve their speaking, listening, reading, and writing skills in English. This research adopts a library research method by collecting data and information from relevant literature sources. The collected data is analyzed through a review and understanding of existing literature. The research findings indicate that the Merdeka Curriculum provides comprehensive guidelines regarding identity, structure, teaching methods, and assessment, with a focus on flexibility in subject selection and the development of individual potential.
Abstract:This study aims to compare four types of authentic assessment in an educational context: project assessment, portfolio assessment, written assessment, and performance assessment. The research method used is library research.…
rch. The research findings show that authentic assessment is effective in promoting deep concept understanding and application of knowledge in real situations. Project assessment provides students with opportunities to integrate skills and knowledge in tasks relevant to the real world. Portfolio assessment allows students to reflect on their development holistically through a collection of work. Simulation assessments give students the experience of applying knowledge in a structured context. Case study assessments develop critical thinking skills in complex situations. In conclusion, educators need to consider learning objectives and student characteristics in choosing the appropriate type of authentic assessment. This research provides practical guidance for educators in designing effective assessments that motivate students. The results of this study encourage further discussion and research on the development of authentic assessment methods in education.
Abstract:This article explains the importance of conducting a needs analysis in developing an English language course for an open curriculum. The independent curriculum is a learning framework that aims to holistically improve students'…
udents' English language skills while considering local needs and contexts. In this context, needs analysis has become an important stage in ensuring that the material, techniques, and evaluation in the English language course meet the needs of students. The article discusses the importance of needs analysis in designing English language courses. Needs analysis helps determine appropriate learning objectives and guides curriculum development. The curriculum can be designed to integrate relevant and practical language skills while comprehensively assessing student needs. Additionally, needs analysis allows for the customization of learning programs to student characteristics. Each group of students has unique backgrounds, interests, and demands. By studying students' needs specifically, teachers can select and design resources that are appropriate for their skill level, interests, and context. This will encourage students to learn. The article also emphasizes the importance of involving students in the needs analysis process
Abstract:This study aims to analyze the format for the preparation of the Curriculum Merdeka and the appropriate presentation media for this curriculum. A format preparation is a decision made about learning objectives and the strategies…
rategies and methods needed to achieve these goals as well as a study of the effectiveness and meaning of these methods and strategies. In addition, the Government gives authority to schools to make their vision, mission and characteristics a reference for operational curriculum development. Presentation media is said to be a graphic, photographic tool, and can also be in the form of an electronic device that has the function of capturing, processing and rearranging information in the form of verbal or visual. English learning is developing English language skills in a contextual and acceptable manner according to the context and conditions and situations of students' daily lives. This is to produce a form of learning English that is more in touch with the language needs of students. Curriculum Merdeka is a curriculum which in its development is the result of adjustments to the latest conditions in an area and in accordance with the development of students due to contemporary issues that are currently happening. This research is use method literature study. Data collected and analyzed entirely from the literature as well as other documentation materials, such as writing in journals or other media relevant and still being studied.
Abstract:Degradasi moral peserta didik di era digital yang ditandai meningkatnya intoleransi, perundungan, krisis empati, serta melemahnya integritas sosial menunjukkan adanya persoalan mendasar dalam praktik pendidikan nilai. Dalam…
lam pembelajaran Akidah Akhlak, orientasi yang masih dominan pada aspek kognitif dan normatif belum sepenuhnya diimbangi dengan penguatan dimensi afektif dan internalisasi nilai secara sistematis dalam desain kurikulum. Kesenjangan antara penguasaan konsep keagamaan dan manifestasi moral dalam kehidupan nyata menjadi problem epistemologis dan pedagogis yang memerlukan rekonstruksi. Penelitian ini bertujuan merumuskan kerangka konseptual Kurikulum Berbasis Cinta sebagai paradigma alternatif dalam pembelajaran Akidah Akhlak. Penelitian menggunakan pendekatan kualitatif berbasis studi kepustakaan dengan analisis hermeneutik terhadap konsep mahabbah dalam tradisi intelektual Islam, khususnya pemikiran Al-Ghazali, serta dikomparasikan dengan teori pendidikan humanistik modern. Hasil kajian menunjukkan bahwa Kurikulum Berbasis Cinta memiliki legitimasi teologis dan koherensi pedagogis dalam mengintegrasikan dimensi kognitif, afektif, dan spiritual secara utuh. Kebaruan penelitian ini terletak pada pemosisian cinta bukan sekadar sebagai nilai moral, melainkan sebagai prinsip epistemologis dan kurikuler yang menstrukturkan tujuan, proses, dan evaluasi pembelajaran secara sistematis dan transformatif.
The moral decline of students in the di’Ital era, reflected in rising intolerance, bullying, diminished empathy, and weakened social integrity, indicates a fundamental problem in contemporary value education. In Akidah Akhlak instruction, learning practices remain predominantly cognitive and normative, while affective development and systematic value internalization are insufficiently integrated into curricular design. This gap between conceptual mastery of religious teachings and their moral enactment in lived experience represents an epistemological and pedagogical challenge requiring reconstruction. This study aims to formulate a conceptual framework for a Love-Based Curriculum as an alternative paradigm in Akidah Akhlak education. Employing a qualitative library-based approach, the study applies hermeneutic analysis to the concept of mahabbah within the Islamic intellectual tradition, particularly in the thought of Al-Ghazali, while comparatively engaging modern humanistic educational theory. The findings demonstrate that a Love-Based Curriculum possesses theological legitimacy and pedagogical coherence in integrating cognitive, affective, and spiritual dimensions of learning. The novelty of this study lies in positioning love not merely as a moral value but as an epistemological and curricular principle that structures the aims, processes, and evaluation of Akidah Akhlak instruction in a systematic and transformative manner.
Abstract:Perkembangan digitalisasi perpajakan di Indonesia mendorong hadirnya sistem administrasi Coretax sebagai upaya pembaharuan layanan perpajakan yang terintegrasi. Penelitian ini dilakukan untuk menggali ketaatan wajib pajak…
k dalam implementasi Coretax dengan menekankan pada peran persepsi kemudahan penggunaan sistem dan pengaruh sanksi perpajakan. Penelitian ini menerapkan metode kualitatif deskriptif menggunakan teknik wawancara mendalam kepada wajib pajak orang pribadi karyawan yang memanfaatkan sistem Coretax dalam melaporkan SPT Tahunan. Temuan pada penelitian ini membuktikan bahwa mayoritas wajib pajak masih menghadapi kendala pada tahap awal penggunaan sistem, khususnya dalam memahami fitur-fitur yang tersedia serta alur pelaporan pajak. Namun, setelah memperoleh pendampingan dan pengalaman penggunaan, wajib pajak mulai merasakan kemudahan dari layanan yang terintegrasi dalam satu platform. Selain itu, sanksi perpajakan dan tuntutan administratif dari lingkungan kerja juga menjadi faktor yang mendorong kepatuhan wajib pajak dalam pelaporan pajak. Penelitian ini menunjukkan bahwa kepatuhan wajib pajak dalam implementasi Coretax dipengaruhi oleh interaksi antara penerimaan teknologi dan faktor perilaku.
The development of tax digitalization in Indonesia has encouraged the implementation of the Coretax administrative system as an effort to modernize and integrate tax services. This study aims to examine taxpayer compliance in the implementation of Coretax by emphasizing the role of perceived ease of use of the system and the influence of tax sanctions. The research employed a descriptive qualitative approach using in-depth interviews with individual employee taxpayers who utilized the Coretax system to file their Annual Tax Returns. The findings reveal that the majority of taxpayers still encountered difficulties during the initial stage of system usage, particularly in understanding the available features and the tax reporting procedures. However, after receiving assistance and gaining experience in using the system, taxpayers began to perceive the convenience offered by the integrated services within a single platform. In addition, tax sanctions and administrative demands from the workplace environment were also identified as factors encouraging taxpayer compliance in tax reporting. This study indicates that taxpayer compliance in the implementation of Coretax is influenced by the interaction between technology acceptance and behavioral factors..
Abstract:The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports.…
. KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.
Abstract:The publication of sustainability reporting has become a trend in Indonesia even though the regulations for publishing sustainability reporting have not been mandated. Some companies have published their sustainability reports…
eports voluntarily as a demand for the company’s transparency for its operations to stakeholders. To ensure that the sustainability report submitted by the company follows the guideline, the role of an auditor is needed to carry out the assurance. Therefore, the approach used in this study is qualitative. The qualitative method is research that uses descriptive data from the observation of secondary data. Secondary Data is information that already exists from before and is a collection of data by researchers to complement the data needed for research. In this study, the audit of sustainability reports can increase the credibility and accuracy of the information, primarily to support decision-making for stakeholders; this study tries to explain the role of auditors in sustainability reports.