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PENGARUH MANAJEMEN LESSON STUDY BERBASIS SEKOLAH DAN SUPERVISI AKADEMIK KEPALA SEKOLAH TERHADAP KINERJA MENGAJAR GURU SD DI KECAMATAN WOYLA TIMUR, ACEH BARAT Rustam Zaini; Marwan Marwan; Saiful Bahri
Jurnal Sains Riset Vol 16, No 1 (2026): April 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v16i1.4425

Abstract

This study aimed to examine the effects of School-Based Lesson Study (SBLS) management and principals’ academic supervision on the teaching performance of elementary school teachers in Woyla Timur District, West Aceh Regency. A quantitative survey design was employed. The study involved a population of 98 elementary school teachers, all of whom were selected as the research sample using a total sampling technique. Data were collected through questionnaires and analyzed using simple and multiple linear regression. The findings revealed that School-Based Lesson Study management had a positive and significant effect on teachers’ teaching performance (r = 0.312, p = 0.005). Likewise, principals’ academic supervision showed a positive and significant effect on teaching performance (p 0.001). Simultaneously, School-Based Lesson Study management and academic supervision significantly influenced teachers’ teaching performance (p 0.001). These findings indicate that collaborative implementation of School-Based Lesson Study enhances lesson planning and instructional practices, while supportive academic supervision strengthens teachers’ professional competence. The synergy between these two factors contributes to sustainable improvements in teaching performance, particularly in elementary schools located in rural areas.
LEARNING COMMUNITY MANAGEMENT IN IMPROVING THE PEDAGOGICAL COMPETENCE OF ELEMENTARY SCHOOL TEACHERS Eliyani Eliyani; Hera Yanti; Saiful Bahri
Jurnal Cinta Nusantara Vol. 4 No. 2 (2026): April-Juni, Assessment and Learning Evaluation
Publisher : CV. Bunda Ratu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63754/jcn.v4i2.196

Abstract

This study aims to analyze the management of learning communities in improving the pedagogical competence of elementary school teachers in Bireuen Regency. A descriptive qualitative approach was used, with data collected through semi-structured interviews, passive participatory observation, and documentation at UPTD SD Negeri 1 Kutablang and UPTD SD Negeri 2 Kutablang, then analyzed with the aid of NVivo software and validated through source, technique, and time triangulation. The findings show that learning community management was carried out systematically through four management functions: planning based on a collaborative needs assessment; organizing through clear delegation of authority, a legal decree (SK), and facilitators assigned according to competence; actuating through routine discussions, reflection, and the implementation of shared practices in the classroom; and controlling through academic supervision and continuous evaluation. These four functions reinforced one another and were sustained through collaboration among principals, learning community coordinators, facilitators, teachers, and school supervisors, despite constraints such as limited time and uneven teacher participation. The study concludes that a systematic and collaborative management of learning communities makes a real contribution to improving teachers' pedagogical competence and can serve as a model for professional development at the elementary school level.
MENJAGA AKUNTABILITAS DANA PENDIDIKAN DI ERA ARKAS: PERAN VITAL AUDIT INTERNAL DAN EKSTERNAL Rinny Syahputri; Sonny M Ikhsan Mangkuwinata; Saiful Bahri; Yuslaili Yuslaili; Uchtiana Uchtiana; Zahraini Zahraini; Feri Irawan
MANAJERIAL : Jurnal Inovasi Manajemen dan Supervisi Pendidikan Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/manajerial.v6i4.15912

Abstract

The digitalization of school financial governance through the School Activity and Budget Plan Application (ARKAS) is designed to enhance the transparency and accountability of School Operational Assistance (BOSP) funds. Nevertheless, oversight reports from the Supreme Audit Board (BPK) and the Corruption Eradication Commission (KPK) during 2024–2026 continue to identify recurring budgetary deviations at the educational unit level. This study aims to examine the complementary roles of internal and external audits within the ARKAS ecosystem and to formulate a conceptual framework addressing the identified oversight gaps. Employing a qualitative approach with library research and document analysis designs, this study examined BPK audit reports, KPK integrity surveys, and peer-reviewed articles from 2016–2026 using content analysis. The documentary findings indicate that school expenditure irregularities were predominantly identified through post-factum external audits without prior detection by school internal oversight mechanisms. This condition reflects that ARKAS currently operates effectively as an administrative recording system, but has not yet been fully utilized as an automated preventive control system. As a conceptual novelty, this study proposes a digital risk-based collaborative audit framework that integrates multi-tier internal verification during data entry with independent digital audit trail tracing by external auditors. This framework provides a theoretical baseline for policymakers to strengthen technological oversight synergies in educational finance. ABSTRAK Digitalisasi pengelolaan keuangan sekolah melalui Aplikasi Rencana Kegiatan dan Anggaran Sekolah (ARKAS) dirancang untuk memperkuat transparansi dan akuntabilitas Dana Bantuan Operasional Satuan Pendidikan (BOSP). Kendati demikian, laporan Badan Pemeriksa Keuangan (BPK) dan Komisi Pemberantasan Korupsi (KPK) periode 2024–2026 masih mengidentifikasi berulangnya residu penyimpangan anggaran di tingkat satuan pendidikan. Penelitian ini bertujuan untuk menganalisis peran komplementer audit internal dan eksternal dalam ekosistem ARKAS, serta merumuskan proposisi kerangka konseptual guna menjembatani celah pengawasan yang teridentifikasi. Metode penelitian menggunakan pendekatan kualitatif dengan desain studi kepustakaan (library research) dan analisis dokumen (document analysis) terhadap laporan audit BPK, survei integritas KPK, serta artikel ilmiah terindeks periode 2016–2026 melalui analisis isi (content analysis). Hasil telaah dokumen menunjukkan kecenderungan bahwa kasus penyimpangan belanja sekolah mayoritas baru terdeteksi melalui audit eksternal pascatransaksi (post-factum) tanpa didahului deteksi dini oleh mekanisme pengawasan internal sekolah. Kondisi tersebut mengindikasikan bahwa ARKAS saat ini beroperasi optimal sebagai sistem pencatatan administratif (recording system), namun belum terintegrasi secara utuh sebagai sistem pengendalian preventif (control system). Sebagai kebaruan konseptual, penelitian ini merumuskan kerangka audit kolaboratif berbasis risiko digital (digital risk-based collaborative audit framework) yang memadukan verifikasi internal berlapis pada saat input data dengan penelusuran jejak digital independen oleh auditor eksternal. Kerangka teoretis ini diharapkan menjadi landasan konseptual bagi pengambil kebijakan dalam memperkuat sinergi tata kelola pengawasan keuangan pendidikan berbasis teknologi informasi.