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All Journal Jurnal Pajak dan Bisnis (Journal of Tax and Business) PASCIDEV: Pasundan Social Science Development
Iyan Nurhasni Ahya
Universitas Islam Negeri Raden Mas Said Surakarta, Indonesia
Economics, Econometrics & Finance Social Sciences

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Analisa Ragam Belanja: Studi Kasus Al-Hidayah Islamic Education Administration Inc. Iyan Nurhasni Ahya; Muhammad Amiruddin Arrofi’i; Muhammad Munadi
Jurnal Pajak dan Bisnis Vol 7 No 1 (2026): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v7i1.437

Abstract

Penelitian ini menganalisis pola pengeluaran Al-Hidayah Islamic Education Administration Inc., sebuah sekolah dasar Islam non-pemerintah berukuran besar yang terdaftar sebagai lembaga amal di Australia Barat, Australia (ABN: 72481406449). Dengan menggunakan pendekatan deskriptif kualitatif, data diperoleh dari register resmi Australian Charities and Not-for-profits Commission (ACNC), Laporan Tahunan Al-Hidayah Islamic School tahun 2024, serta laporan keuangan yang tersedia secara publik. Analisis mencakup kategori pengeluaran operasional meliputi biaya personalia, pengembangan profesional, peningkatan infrastruktur, dukungan siswa, dan pelaksanaan program untuk tahun fiskal yang berakhir pada 31 Desember 2024. Temuan menunjukkan bahwa porsi terbesar pengeluaran diarahkan pada biaya personalia, diikuti oleh investasi modal untuk fasilitas sekolah, program dukungan siswa, dan pengembangan profesional. Pada tahun 2024, sekolah menginvestasikan AUD 66.617 khusus untuk pengembangan profesional staf, serta melaksanakan berbagai proyek infrastruktur termasuk pemasangan struktur peneduh dan instalasi air minum. Sumber pendapatan sekolah mencakup hibah pemerintah (negara bagian dan federal) serta kontribusi komunitas. Penelitian ini menyimpulkan bahwa struktur pengeluaran Al-Hidayah mencerminkan komitmen yang seimbang terhadap mutu akademik, pembentukan karakter Islam, dan keberlanjutan kelembagaan, dengan melayani 220 siswa dari Kindergarten hingga Year 6 bersama total 45 anggota staf. Implikasi terhadap pengelolaan keuangan pendidikan Islam di komunitas Muslim minoritas turut dibahas.
Optimization of Micro-Learning-Based Digital Content: An Effectiveness Analysis of Short Videos in Mathematics Learning Iyan Nurhasni Ahya; Muh El-Basyari Hartono; Imam Makruf
Pasundan Social Science Development Vol. 6 No. 2 (2026): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v6i2.372

Abstract

In the digital era of 2026, mathematics remains a subject that triggers high levels of academic anxiety (math anxiety), while students’ attention spans continue to decline due to the dominance of social media. This study aims to analyze the effectiveness of micro-learning strategies through short-form video content (60–90 seconds) as an instrument for reducing cognitive load and increasing student engagement in mathematics learning. This study employed a Systematic Literature Review (SLR) method on 20 selected scholarly sources published between 2021 and 2026, focusing on educational technology, cognitive psychology, and the implementation of artificial intelligence (AI). The analysis revealed that the atomization of mathematics materials into short-video formats significantly increased content completion rates up to 85% and reduced student stress levels through the provision of informal self-paced learning environments. The integration of AI-powered dynamic visualization and Math Hacks techniques proved effective as cognitive scaffolding that enhances students’ self-efficacy. This article concludes that the adaptation of concise and visual digital content is no longer merely an option but a pedagogical necessity to maintain the relevance of mathematics curricula in the post-digital era.
Co-Authors Imam Makruf Muh El-Basyari Hartono Muhammad Amiruddin Arrofi’i Muhammad Munadi