Journal of IAIN Sultan Amai Gorontalo
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    PELAKSANAAN PEMBELAJARAN MATEMATIKA DALAM KURIKULUM MERDEKA MANDIRI BERUBAH DI SDN 2 LIMBOTO

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    This research aims to describe how implementation of mathematics learning in the independent curriculum has changed. The method used in this research is a qualitative phenomenological approach with data collection through observation, interviews and documentation. The results of this research show that at the planning stage of mathematics learning in the Independent Change Curriculum, it has been implemented well and structured, including teachers analyzing learning outcomes, formulating learning objectives, creating a flow of learning, and creating teaching modules that contain components in accordance with the modules in the curriculum Independent. The implementation of mathematics learning in the independent and changing curriculum has gone quite well, and in the learning, the teacher prepares the class to be comfortable and conducive. Students are actively involved in the learning process, teacher master the learning material well, but in terms of the use of learning media, it needs to be varied and adapted to the characteristics of the students. The evaluation of mathematics learning in the independent curriculum changed to using three assessments, namely diagnostic assessment, formative assessment and summative assessment. Keywords: Implementation of Learning; Mathematics Learning; Independent Curriculum ChangesPenelitian ini bertujuan untuk mendeskripsikan bagaimana pelaksanaan pembelajaran matematika dalam kurikulum merdeka mandiri berubah. Metode yang digunakan pada penelitian ini adalah kualitatif pendekatan fenomenologi dengan pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan pada tahap perencanaan pembelajaran matematika dalam kurikulum merdeka mandiri berubah sudah terlaksana dengan baik dan terstruktur, mencakup guru menganalisis capaian pembelajaran, merumuskan tujuan pembelajaran, membuat alur tujuan pembelajaran, dan membuat modul ajar yang memuat komponen-komponen sesuai dengan modul pada kurikulum merdeka. Pada pelaksanaan pembelajaran matematika dalam kurikulum merdeka mandiri berubah telah berjalan dengan cukup baik, dimana pada pembelajaran guru mempersiapkan kelas menjadi nyaman dan kondusif. Peserta didik terlibat aktif dalam proses pembelajaran, guru menguasai materi pembelajaran dengan baik, namun dari segi penggunaan media pembelajaran perlu divariasikan dan disesuaikan dengan karakteristik peserta didik. Pada evaluasi pembelajaran matematika dalam kurikulum merdeka mandiri berubah menggunakan tiga asesmen, yaitu asesmen diagnostik, asesmen formatif, dan asesmen sumatif. Kata Kunci: Pelaksanaan Pembelajaran; pembelajaran matematika; kurikulum merdeka mandiri berubah; SDN 2 Limbot

    Ketika Hukum Menyentuh Ibadah: Kajian tentang Aturan Pengeras Suara di Masjid Perspektif Sosiologi Hukum

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    This research examines the social dynamics and public reactions to mosque loudspeaker regulations in Indonesia, both on social media and in mosques in Bandung, West Java. The study is based on the Circular Letter of the Minister of Religious Affairs No. 1 of 2024, which outlines guidelines for the observance of Ramadan and Eid al-Fitr 1445 H/2024 M, including rules on the use of mosque loudspeakers. Data were collected using a qualitative method through online observation and interviews with religious leaders and interfaith community members in Bandung, West Java.  The findings reveal that many people on social media oppose the regulation, citing emotional concerns and fears that it may disrupt religious traditions. However, in reality, its implementation has garnered widespread support. Several mosques, such as Masjid Al-Hasanah, Masjid Kifayatul Akhyar, and Masjid Raya Bandung, back the policy to foster tolerance and maintain good interfaith relations. Even in predominantly Muslim areas, the regulation is seen as important for respecting the needs of residents who require peace, such as those resting, working, or ill. This research concludes that the implementation of the regulation should consider diverse social contexts and be sensitive to religious pluralism. Additionally, further dialogue is needed to preserve social harmony in a pluralistic society.Penelitian ini mengkaji dinamika sosial dan reaksi masyarakat terhadap regulasi pengeras suara masjid di Indonesia, baik di media sosial mapun secara langsung di masjid-masjid di Kota Bandung, Jawa Barat, berdasarkan Surat Edaran Menteri Agama No. 1 tahun 2024 tentang Panduan Penyelenggaraan Ibadah Ramadan dan Idul Fitri 1445 H/2024 M yang di dalamnya mengatur penggunaan pengeras suara masjid. Dengan metode kualitatif, data dikumpulkan melalui observasi online dan wawancara dengan tokoh agama dan masyarakat lintas agama di Kota Bandung, Jawa Barat. Hasil penelitian menunjukkan bahwa reaksi masyarakat beragam. Di media sosial, banyak pihak menolak regulasi ini, dengan alasan emosional dan kekhawatiran bahwa tradisi keagamaan akan terganggu. Namun, di dunia nyata, penerapannya banyak didukung. Beberapa masjid, seperti Masjid Al-Hasanah, Masjid Kifayatul Akhyar, dan Masjid Raya Bandung, mendukung kebijakan ini untuk menjaga toleransi dan hubungan baik antaragama. Bahkan di wilayah mayoritas Muslim, regulasi ini dianggap penting untuk menghormati warga yang membutuhkan ketenangan, istirahat, bekerja, dan sakit. Penelitian ini menyimpulkan bahwa penerapan regulasi harus mempertimbangkan konteks sosial yang beragam dan memperhatikan sensitivitas terhadap keragaman agama, serta perlu adanya dialog lebih lanjut untuk menjaga harmoni sosial di masyarakat plural

    Kepemimpinan dalam manajemen

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    Buku berjudul Kepemimpinan dalam manajemen karya Dr. Lisdawati Muda, M.Si editor Dr. Nur Ainiyah M.Pd ISBN 978-623-5442-79-2 Penerbit YAYASAN HAMJAH DIHA, Lombok tahun 202

    Pengaruh Self Assessment System, SP2DK, Surat Teguran, dan Surat Paksa Terhadap Penerimaan Pajak

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    The aim of this research is to find out the influence of the self-assessment system, SP2DK, warning letters and forced letters on tax revenues. The population in this research is data from Individual Taxpayers and Corporate Taxpayers within the scope of KPP Pratama Surabaya Karangpilang for the 2020-2023 period. Sampling used a saturated sampling technique, that is, all members of the population were used as research samples. The data collection technique uses documentation techniques, namely by collecting data from KPP Pratama Surabaya Karangpilang during the 2020-2023 period for research purposes. The testing tool in this research uses the Partial Least Square (PLS) method with WarpPLS 8.0 software. The research results show that the self-assessment system and warning letters have no effect on tax revenues at KPP Pratama Surabaya Karangpilang. Meanwhile, the issuance of SP2DK and forced letters has an impact on tax revenues at KPP Pratama Surabaya Karangpilang.Penerimaan pajak menjadi penyumbang terbesar dalam pembiayaan Anggaran Pendapatan dan Belanja Negara (APBN). Penerapan regulasi perpajakan dan monitoring terhadap wajib pajak terus dilakukan oleh pemerintah guna memaksimalkan penyerapan pajak dari masyarakat. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh self assessment system, SP2DK, surat teguran dan surat paksa terhadap penerimaan pajak. Populasi dalam penelitian ini adalah data Wajib Pajak Orang Pribadi dan Wajib Pajak Badan di KPP Pratama Surabaya Karangpilang periode 2020-2023. Sampling jenuh digunakan dalam penelitian ini dengan menjadikan seluruh anggota populasi sebagai sampel penelitian. Teknik dokumentasi digunakan untuk mengumpulkan data yakni dengan menghimpun data dari KPP Pratama Surabaya Karangpilang selama periode 2020-2023 untuk keperluan penelitian. Partial Least Square (PLS) sebagai instrumen pengujian dengan menggunakan software WarpPLS 8.0. Hasil penelitian memaparkan bahwa self assessment system dan surat teguran tidak mampu memengaruhi penerimaan pajak pada KPP Pratama Surabaya Karangpilang. Sedangkan penerbitan SP2DK dan surat paksa berpengaruh terhadap penerimaan pajak di KPP Pratama Surabaya Karangpilang

    Pengelolaan Dana Bantuan Operasional Sekolah Dalam Peningkatan Mutu Pendidikan SD Di Labakkang Kabupaten Pangkep

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    This research was carried out at the Elementary School (SD) Labakkang District, Pagkep Regency. The aim of this research is to determine the impact of managing School Operational Assistance (BOS) funds on improving the quality of elementary school education in Labakkang District, Pangkep Regency.The data analysis method used in this research is a quantitative method. The sample in the research was 80 respondents, while the sampling technique in the research used simple random sampling. To answer the hypothesis, instrument tests are used, consisting of validity tests and reliability tests. The regression test consists of simple regression analysis, correlation coefficient test (R) and determination coefficient test (R2). Test the hypothesis using a partial test (t test). All analysis methods were processed using the SPSS version 25 program.This research was carried out at the Elementary School (SD) Labakkang District, Pagkep Regency. The aim of this research is to determine the impact of managing School Operational Assistance (BOS) funds on improving the quality of elementary school education in Labakkang District, Pangkep Regency.The data analysis method used in this research is a quantitative method. The sample in the research was 80 respondents, while the sampling technique in the research used simple random sampling. To answer the hypothesis, instrument tests are used, consisting of validity tests and reliability tests. The regression test consists of simple regression analysis, correlation coefficient test (R) and determination coefficient test (R2). Test the hypothesis using a partial test (t test). All analysis methods were processed using the SPSS version 25 program

    Dampak Tenaga Kerja, IPTIK, dan ZIS Terhadap PDRB di Indonesia dengan I-HDI Sebagai Variabel Intervening

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    This study aims to determine the direct impact of labor, ICT-Development Index, and Zakat, Infaq, Shadaqa on Islamic Human Development Index and Gross Regional Domestic Product and the indirect impact of labor, ICT-Development Index, and Zakat, Infaq, Shadaqa variables on Gross Regional Domestic Product mediated by Islamic Human Development Index. This type of research is quantitative research using secondary data in the form of panel data from 27 provinces in Indonesia in 2018-2022. Data sources are obtained from BPS and BAZNAS. The data analysis model used is panel data analysis with the Random Effect Model (REM) approach and path analysis. The results of this study indicate that directly ICT-Development Index has a positive and significant impact on Islamic Human Development Index while labor and Zakat, Infaq, Shadaqa have a positive but insignificant impact on Islamic Human Development Index. Directly labor and ICT-Development Index have a positive and significant impact on Gross Regional Domestic Product while Zakat, Infaq, Shadaqa and Islamic Human Development Index have a positive but insignificant impact on GRDP. Indirectly, Islamic Human Development Index has not been able to significantly mediate the relationship between labor, ICT-Development Index, and Zakat, Infaq, Shadaqa variables on Gross Regional Domestic Product in IndonesiaPenelitian ini bertujuan untuk mengetahui dampak langsung tenaga kerja, IPTIK, dan ZIS terhadap I-HDI dan PDRB serta dampak tidak langsung variabel tenaga kerja, IPTIK, dan ZIS terhadap PDRB yang dimediasi oleh I-HDI. Jenis penelitian ini adalah penelitian kuantitatif yang menggunakan data sekunder berupa data panel dari 27 provinsi di Indonesia tahun 2018-2022. Sumber data diperoleh dari BPS dan BAZNAS. Model Analisis data yang digunakan adalah analisis data panel dengan pendekatan Random Effect Model (REM) dan analisis jalur.Hasil penelitian ini menunjukkan bahwa secara langsung IPTIK berdampak positif dan signifikan terhadap I-HDI sedangkan tenaga kerja dan ZIS berdampak positif namun tidak signifikan terhadap I-HDI. Secara langsung tenaga kerja dan IPTIK berdampak positif dan signifikan terhadap PDRB sedangkan ZIS dan  I-HDI berdampak positif namun tidak signifkan terhadap PDRB. Secara tidak langsung I-HDI belum mampu memediasi secara signifikan hubungan antara variabel tenaga kerja, IPTIK, dan ZIS terhadap PDRB di Indonesia

    Efektivitas Penggunaan Quick Response Code Indonesian Standard (QRIS) Untuk Meningkatkan Omzet Penjualan pada UMKM Kuliner di Kota Makassar

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    The Effectiveness of Using the Indonesian Standard Quic Response Code (QRIS) to Increase Sales Turnover in Culinary MSMEs in Makassar City. The aim of this research is to find out the obstacles and obstacles that can occur in implementing the Indonesian Standard Quick Response Code (QRIS) payment. This research method uses a qualitative approach, while this type of research is descriptive research. The location of the research was in Makassar City, District. Panakukkang and District. Tamalate. Data collection techniques use observation, interviews and documentation. Data analysis tecniques use data reduction, data presentation, and verification or efforts to draw conclusion. The validity of the data uses source triangulation, engineering triangulation and time triangulation techniques. Based on the research results, it can be concluded. Effectiveness of using QRIS in current MSME food and beverage sales transactions in Makassar City. It can be said to be effective in all effectiveness benchmarks that the aouther uses, including: (a). System quality, (b). Information quality, (c). Quality of service, (d). User, (e). User satisfaction and, (f). Net profit. Barriers or obstacles are disruptions to the network.Efektivitas Penggunaan Quick Response Code Indonesian Standard (QRIS) Untuk Meningkatkan Omzet Penjualan Pada UMKM Kuliner Di Kota Makassar. Tujuan dari penelitian ini untuk mengetahui kendala dan hambatan yang dapat terjadi dalam penerapan pembayaran Quick Response Code Indonesian Standard (QRIS). Metode penelitian ini menggunakan pendekatan kualitatif, sedangkan jenis penelitian ini merupakan jenis penelitian deskriptif. Lokasi penelitian dilakukan di Kota Makassar Kec. Panakukkang dan Kec. Tamalate. Teknik pengumpulan data menggunakan observasi, wawancara, dan dokumemtasi. Teknik analisis data menggunakan reduksi data, penyajian data, dan verifikasi atau upaya penarikan kesimpulan. Keabsahan data menggunakan teknik triangulasi sumber, triangulasi teknik, dan triangulasi waktu. Berdasarkan hasil penelitian, dapat disimpulkan. Efektivitas penggunaan QRIS pada transaksi penjualan UMKM makanan dan minuman kekinian di Kota Makassar. Dapat dikatakan efektif pada semua tolak ukur efektifitas yang penulis gunakan, diantaranya yaitu: (a). Kualitas sistem, (b). Kualitas informasi, (c). Kualitas pelayanan, (d). Pengguna, (e). Kepuasan pengguna, dan, (f). Keuntungan Bersih. Hambatan atau kendala yaitu gangguan pada jaringa

    Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Teknologi Informasi terhadap Kualitas Laporan Keuangan Sekretariat DPRD Kabupaten Maros

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    The aim of this research is to determine and analyze the influence of competency and application of information technology on the quality of financial reports of theMaros Regency DPRD Secretariat partially and simultaneously. This type of research uses a quantitative descriptive approach with a population that will be sampled as 65 people, with a withdrawal technique. The sample uses a saturated sample, that is, the entire population will be used as a sample of 65 people. The analytical method used is multiple linear regression analysis with hypothesis testing using the partial t test, simultaneous F test and determination test (R2). The research results obtained are (1) Competency has a positive and significant influence on the quality of financial reports of theMaros Regency DPRD Secretariat, (2) Application of Information Technology has a positive and non-significant influence on the quality ofMaros Regency DPRD Secretariat\u27s financial reports, (3) Competency and application of Information Technology in general Simultaneous Positive and Significant Influence on the Quality of Financial Reports of theMaros Regency DPRD Secretariat. Competence has a dominant influence on the quality of theMaros Regency DPRD Secretariat\u27s financial reports.Tujuan dari penelitian ini adalah untuk menentukan dan menganalisis pengaruh kompetensi Sumber daya manusia dan penerapan teknologi informasi terhadap kualitas laporan keuangan Kantor DPRD Kabupaten Maros secara parsial dan simultan. Jenis penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan populasi yang akan diambil sampelnya sebanyak 65 orang, dengan teknik penarikan. Sampel menggunakan sampel jenuh, yaitu seluruh populasi akan digunakan sebagai sampel sebanyak 65 orang. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan pengujian hipotesis menggunakan uji t parsial, uji F simultan, dan uji determinasi. (R2). Hasil penelitian yang diperoleh adalah (1) Kompetensi Sumber daya manusia memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan Kantor DPRD Kabupaten Maros, (2) Penerapan Teknologi Informasi memiliki pengaruh positif dan tidak signifikan terhadap kualitas laporan keuangan Kantor DPRD Kabupaten Maros, (3) Kompetensi Sumber daya manusia dan penerapan Teknologi Informasi secara umum secara simultan memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan Kantor DPRD Kabupaten Maros. Kompetensi memiliki pengaruh dominan terhadap kualitas laporan keuangan Kantor DPRD Kabupaten Maro

    Penegakan Hukum Terhadap Pelaku Pengrusakan Objek Wisata Ke’te’ Kesu’ Toraja Utara

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    This study aims to analyze the enforcement of sanctions against perpetrators of the destruction of tourist objects in Ke\u27te\u27 Kesu\u27 North Toraja. This research uses empirical legal research methods with a statutory approach. The results of this study indicate that the enforcement of sanctions against the perpetrators of the destruction of tourist objects in Ke\u27te\u27 Kesu\u27 North Toraja is still less effective and the case has not been followed up, despite having a Regional Regulation of North Toraja Regency Number 7 of 2016. There are several obstacles faced in the application of sanctions in law enforcement against perpetrators of destruction of tourist objects due to, among others: (1) the civil service police unit can’t apply criminal sanctions because it does not have an agreement from the Police, Prosecutor\u27s Office, and the Court; (2) the budget is slow or even non-existent so that the civil service police unit can’t move in guarding every tourist who enters North Toraja, and (3) the lack of personnel of the civil service police unit, so that it does not reach every violation of the destruction of Ke\u27te Kesu\u27 Toraja Utara tourist objects

    Analisis Putusan Hakim Pengadilan Agama Surakarta Pada Perkara Ekonomi Syariah (Studi Putusan Nomor 432/Pdt.G/2023/PA.Ska)

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    This study analyses the results of the decision by the judge of the Religious Court with Case Number: 432/Pdt.G/2023/PA.Ska. This research is a case study analysed with a normative juridical approach. The results showed that the Surakarta Religious Court granted the customer\u27s lawsuit on the grounds of unlawful acts committed by the Sharia Rural Bank of Dana Mulia, namely withholding savings money without clear reasons. Although the defendant filed an exception, the judge rejected it and upheld the defendant\u27s guilt, with both parties sentenced to pay court costs. The judge\u27s decision emphasised that the clause of the agreement between the bank and the customer was a valid basis, so the judge rejected the defendant\u27s exception with the argument that the elements of tort were not fulfilled in the case. This conclusion was supported by legal considerations, including disqualification in person, the judge\u27s assessment of the elements of tort, and the application of Indonesian laws and regulations. This decision has a significant impact on both parties in the settlement of sharia economic case Number 432/Pdt.G/2023/PA.Ska. at the Surakarta Religious Court.Penelitian ini menggunakan metode kualitatif dengan pendekatan yuridis normatif untuk menganalisis putusan hakim dalam perkara ekonomi syariah di Pengadilan Agama Surakarta, khususnya terkait perbuatan melawan hukum di Bank Pengkreditan Rakyat Syariah. Melalui studi kepustakaan dan pengumpulan data dari literatur hukum, peraturan, buku, artikel, dan pendapat ahli, penelitian ini mengeksplorasi bagaimana hakim memutuskan gugatan nasabah terhadap bank. Hasil penelitian menunjukkan bahwa Pengadilan Agama Surakarta mengabulkan gugatan nasabah dengan alasan perbuatan melawan hukum yang dilakukan oleh bank, yaitu menahan uang tabungan tanpa alasan yang jelas. Meskipun tergugat mengajukan eksepsi, hakim menolaknya dan menguatkan kesalahan tergugat, dengan kedua belah pihak dihukum membayar biaya perkara.Penulis setuju dengan putusan hakim, menekankan bahwa klausul perjanjian antara bank dan nasabah menjadi landasan yang sah. Penulis mendukung kesimpulan hakim yang menolak eksepsi tergugat, dengan argumentasi bahwa tidak terpenuhinya unsur-unsur perbuatan melawan hukum dalam perkara tersebut. Kesimpulan tersebut didukung oleh pertimbangan hukum, termasuk diskualifikasi in person, penilaian hakim terhadap unsur perbuatan melawan hukum, dan penerapan ketentuan hukum dan perundang-undangan Indonesia. Putusan ini memiliki dampak signifikan terhadap kedua belah pihak dalam penyelesaian perkara ekonomi syariah Nomor 432/Pdt.G/2023/PA.Ska. di Pengadilan Agama Surakarta

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