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All Journal Tadris: Jurnal keguruan dan Ilmu Tarbiyah JURNAL RISET AKUNTANSI TIRTAYASA
Isnawati, Iis
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Economics, Econometrics & Finance Education Social Sciences

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PENGARUH ANGGARAN, INFORMASI, BUDAYA ORGANISASI, DAN KAPASITAS INDIVIDU TERHADAP BUDGETARY SLACK PEMERINTAHAN KOTA SERANG murdiatun, murdiatun; Hanifah, Imam Abu; Isnawati, Iis
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i1.9128

Abstract

This study aims to find empirical evidence about the influence of Budget, Information, Organizational Culture, Individual Capacity and Budgetary Slack. The sampling method used in this study was purposive sampling method and obtained a sample of 15 OPDs as an observation item in Serang City. This research is an empirical study using purposive sampling technique. The data were obtained by answering questionnaires that have been distributed to Echelon III and Echelon IV employees at OPD in Serang City, with the return of the questionnaire reaching 86%, namely 90 respondents, but only 94% of the questionnaires that can be tested are 85 respondents because 6% of the returned questionnaires are 5 respondents not filled in by respondents (empty). Data analysis was performed using the Structural Equation Model (SEM) with the Smart PLS (Partial Least Square) program. The results of this study indicate that the Budget Participation variable has a positive and significant effect on Budgetary Slack, the Budget Emphasis variable has a positive and significant effect on Budgetary Slack, the Asymmetry Information variable has a positive and significant effect on Budgetary Slack, the Job Relevant Information variable has a positive and significant effect on Budgetary Slack, Organizational Culture has a positive and significant effect on Budgetary Slack, the Individual Capacity variable has a positive and significant effect on Budgetary Slack. Keywords: Budget, Information, Organizational Culture, Individual Capacity and Budgetary Slack
From Control to Collaboration: A Philosophical Reinterpretation of Classroom Management through a Positive Discipline Approach in the Context of Elementary Schools Isnawati, Iis; Hidayat, Ujang Syarif; Winarni, Wiwin
Tadris: Jurnal Keguruan dan Ilmu Tarbiyah Vol 10 No 2 (2025): Tadris: Jurnal Keguruan dan Ilmu Tarbiyah
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/

Abstract

This study reviews the paradigm shift in classroom management in elementary schools from a control approach to collaboration through positive discipline. Until now, classroom management practices have been characterized by teacher domination, unilateral rule-setting, and discipline enforcement based on punishment and reward-punishment systems. Findings from a case study at a public elementary school in Sukabumi Regency show that the control approach is still very strong, especially in upper grades, which impacts low student participation, initiative, and self-confidence. However, in lower grades, positive discipline has begun to be implemented, where teachers involve students in rule-making, emphasize dialogue, reflection, and reinforcement of good behavior. This shift reflects a paradigm change from behaviorism to humanism and critical education, which views students as active and equal subjects. The implication of these findings is the need for teachers and schools to adopt collaborative and positive discipline approaches to create a more humanist, democratic, and character-oriented learning environment. Institutional support and ongoing training are key to the successful implementation of this change.
Co-Authors Hidayat, Ujang Syarif Imam Abu Hanifah murdiatun, murdiatun Winarni, Wiwin