Claim Missing Document
Check
Articles

ANALISIS PERSEPSI AKUNTAN INDONESIA TERHADAP AKUNTANSI LINGKUNGAN Febrianto, Irwan; Ethika, Ethika; Yunilma, Yunilma; Rifa, Dandes; Helmawati, Helmawati
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.162

Abstract

Environmental accounting is an important element in corporate reporting as a form of responsibility for the impact of business activities on the environment. However, environmental accounting practices in Indonesia are still diverse and not optimal, and accountants' attention to this issue is considered low. This study aims to analyze the perceptions of the accounting profession, namely auditors, accounting educators, and corporate accountants, regarding the basic concepts, disclosures, and measurements of environmental accounting. Data were collected through the distribution of Google Form-based questionnaires via WhatsApp and analyzed using the Kruskal-Wallis test. The results showed that there was no significant difference in perception between respondent groups regarding the basic concepts and disclosures of environmental accounting. However, there was a difference in perception in terms of measurement, where accounting educators tended to believe more that environmental costs could be measured in monetary units, compared to auditors and corporate accountants. This difference is likely due to a stronger theoretical approach in accounting educators, while practitioners face constraints in measurement validity. This study reinforces the urgency of preparing environmental accounting standards that can be applied widely and consistently in Indonesia
Principal's Managerial Leadership Strategy in Maintaining the Sustainability of New Student Enrollment at SMAN 1 Cisaga Ciamis Helmawati, Helmawati; Kuswanda, Wawan; Riyanti, Rini; Rosmaya, Nenden
Journal of English Language and Education Vol 10, No 4 (2025)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v10i4.931

Abstract

The decline in new student enrolment presents a significant challenge to the sustainability of secondary schools, particularly in non-urban areas. This study aims to analyse the principal's managerial leadership strategy in sustaining new student enrolment at SMAN 1 Cisaga, Ciamis Regency. Employing a qualitative approach, data were collected through in-depth interviews, observations, and document analysis involving principals, teachers, and parents as participants. The findings identify three consistently implemented strategies: strategic planning involving community collaboration, adaptive and technology-based school promotion programmes, and ongoing evaluation of strategy effectiveness. The principal plays a central role in shaping a positive school image through the development of extracurricular activities, strengthening community engagement, and optimising digital communication platforms. These strategies have been effective in enhancing the school's attractiveness and increasing public trust in the institution. The study concludes that managerial leadership that is inclusive, participatory, and responsive to social dynamics is essential for maintaining enrolment stability. Further research is recommended to include a broader range of schools and external variables to enhance the generalisability of the findings.
Conflict Management Strategy to Enhance Student Discipline: Case Study at SMA Negeri 1 Kawali, Ciamis Helmawati, Helmawati; Khendrayati, Rika; Rahayu, Noneng Sri; Risthiany, Ressy
Journal of English Language and Education Vol 10, No 4 (2025)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v10i4.953

Abstract

Student indiscipline remains a persistent problem that undermines the creation of a productive and conducive learning environment. Repressive disciplinary measures have often failed to foster students' internal awareness and character development. This study investigates the potential of conflict management strategies as an alternative, educative, and participatory approach to improving student discipline. Employing a qualitative method with a case study design, the research was conducted at SMA Negeri 1 Kawali, Ciamis Regency. Informants included the principal, subject teachers, guidance and counselling teachers, students, and parents, all selected through purposive sampling. Data were collected through non-participatory observation, semi-structured in-depth interviews, and document analysis, and subsequently examined using Miles and Huberman's interactive model. The findings indicate that conflict management strategies, particularly those involving open communication, humanistic disciplinary approaches, and the reinforcement of teachers' roles as character educators, contributed to the development of discipline grounded in value awareness rather than mere formal compliance. Dialogical interventions, such as discussion forums and peer mediation, effectively reduced conflict escalation and enhanced students' sense of responsibility. Moreover, the role of teachers as moral exemplars and value facilitators was identified as a critical factor in shaping sustainable disciplinary behaviour. These findings suggest that humanistic and collaborative conflict management strategies play a significant role in fostering long-term character formation and responsible conduct among students
Transformation of Learning Management under the Merdeka Curriculum: A Case Study at SMA Negeri 1 Cihaurbeuti Helmawati, Helmawati; Sukmawati, Nina; Agestiningsih, Veronika Sri; Sultoni, Ilham Aziz
Journal of English Language and Education Vol 10, No 4 (2025)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v10i4.956

Abstract

This study aims to analyse the transformation of learning management through the implementation of the Merdeka Curriculum at SMA Negeri 1 Cihaurbeuti, with a focus on managerial functions that include planning, organising, implementing, and supervising. A qualitative approach was used with a case study method. Data collection techniques include in-depth interviews, participatory observation, and document analysis, with research subjects comprising the school principal, teachers, and curriculum staff. Data validity is ensured through triangulation of sources and methods. The results indicate that SMA Negeri 1 Cihaurbeuti has successfully adopted the principles of the Merdeka Curriculum in managerial practices. The planning process is participatory, learning implementation is oriented towards active student involvement, and supervision is carried out through reflective peer supervision. The main challenges were found in the aspects of teacher competence, technological infrastructure, and community involvement. The strategies implemented include training, strengthening communication, and developing a holistic evaluation system. This transformation shows that strengthening school managerial capacity is key to the successful implementation of the Merdeka Curriculum. Despite challenges, well-planned and collaborative strategies have proven capable of fostering a more adaptive and inclusive learning ecosystem.
ANALISIS PERAN PELATIHAN DAN WORKSHOP BERBASIS POAC DALAM MENINGKATKAN KOMPETENSI GURU SDN 036 UJUNGBERUNG KOTA BANDUNG Juliana, Nurul; Helmawati, Helmawati; Nasyanawati, Nevi; Awaliyah, Ai Siti Hajar; Fadlullah, Fadlullah
Taroa: Jurnal Pengabdian Masyarakat Vol 4 No 2 (2025): Juli
Publisher : LPPM IAI Muhammadiyah Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52266/taroa.v4i2.4344

Abstract

Pendidikan abad ke-21 menuntut guru memiliki kompetensi yang tinggi dalam aspek pedagogik, profesional, sosial, dan kepribadian. Untuk menjawab tantangan tersebut, pelatihan dan workshop menjadi salah satu strategi penting dalam meningkatkan kompetensi guru secara berkelanjutan. Artikel ini bertujuan untuk menganalisis peran pelatihan dan workshop berbasis POAC (Planning, Organizing, Actuating, Controlling) dalam meningkatkan kompetensi guru di SDN 036 Ujungberung, Kota Bandung. Kajian ini menggunakan pendekatan kualitatif dengan metode studi kasus, dan mengacu pada teori pelatihan dari Glickman et al. serta teori manajemen POAC oleh G.R. Terry. Hasil analisis menunjukkan bahwa pelatihan dan workshop yang dirancang dan dilaksanakan berdasarkan prinsip POAC mampu memberikan dampak positif terhadap peningkatan kompetensi guru. Dalam tahap perencanaan, program disusun sesuai kebutuhan guru; pada tahap pengorganisasian, pelibatan narasumber dan struktur kegiatan terkoordinasi dengan baik; pelaksanaan kegiatan berlangsung interaktif dan kontekstual; serta pengendalian dilakukan melalui evaluasi berkelanjutan. Temuan ini memperkuat bahwa pelatihan dan workshop yang dikelola secara sistematis mampu meningkatkan kemampuan guru dalam merancang pembelajaran, mengelola kelas, serta memperkuat interaksi sosial dan etika profesi. Dengan demikian, implementasi pelatihan berbasis POAC dapat menjadi model pengembangan profesionalisme guru yang efektif di sekolah dasar.
Implementasi Dakwah Inklusif sebagai Bagian dari Pendidikan Islam bagi Penyandang Disabilitas Gifary, Arie; Komara, Endang; Koswara, Nandang; Helmawati, Helmawati
An-Nuha Vol 5 No 3 (2025): Islamic Education
Publisher : Prodi Pendidikan Keagamaan Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/annuha.v5i3.684

Abstract

This study aims to explore the level of accessibility to religious preaching for persons with disabilities within the Islamic Da'wah Center (PUSDAI) of West Java Province. Using a descriptive qualitative approach with a case study method, data were collected through observation, in-depth interviews, and documentation. The findings reveal that physical facilities and preaching media at PUSDAI are not yet fully disability-friendly. Visually and hearing-impaired individuals still face obstacles in accessing religious content due to the absence of supporting services such as sign language interpreters, alternative texts, braille materials, or audio-based resources. Moreover, PUSDAI’s digital platforms do not yet offer assistive technology features that would facilitate access for persons with disabilities. These findings indicate a gap between the ideals of inclusive preaching and current on-ground practices, which have yet to fully support the rights of people with disabilities. Although PUSDAI management has expressed openness to change, there is still no concrete policy framework to support inclusive religious services. This study recommends strategic planning based on inclusivity, multisector collaboration, and accessibility audits as initial steps toward improvement. The conclusion emphasizes the need for preaching approaches that are just, participatory, and oriented toward fulfilling the religious rights of people with disabilities.
Pengaruh Budaya Sunda pada Karakter Siswa MTs Alhuda Cicurug Sukabumi Sumarlin, Denden; Komara, Endang; Koswara, Nandang; Helmawati, Helmawati
An-Nuha Vol 5 No 3 (2025): Islamic Education
Publisher : Prodi Pendidikan Keagamaan Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/annuha.v5i3.685

Abstract

This study aims to analyze the influence of Sundanese local culture implementation on the character development of students at MTs Alhuda Cicurug, Sukabumi. The research background is based on the importance of character education rooted in local wisdom as a response to globalization and the erosion of traditional values among the younger generation. A quantitative approach was employed using a survey method and an ex-post facto correlational design. The research instrument was a closed-ended questionnaire using a Likert scale distributed to 100 student respondents. Data were analyzed using descriptive and inferential statistics through Pearson correlation and simple linear regression tests. The results showed a significant and positive influence between Sundanese local culture and students’ character education. The coefficient of determination (R²) value of 0.7455 indicates that 74.55% of the variation in student character is influenced by the implementation of Sundanese local culture in the school. The regression coefficient value of 0.9307 further supports the finding that the more the local culture is applied, the stronger the students’ character development. These findings reinforce previous research and expand it to the context of Islamic junior high schools (madrasahs), which have rarely been studied quantitatively. This research contributes both theoretically and practically to the development of a local culture-based character education model within madrasahs. It is recommended that schools actively integrate local wisdom values into both learning and extracurricular activities. Furthermore, a data-driven quantitative approach strengthens the legitimacy of future policy-making in character education. Keywords: Sundanese local culture, character education, madrasah, students, quantitative approach
CASHLESS MANAGEMENT IN ISLAMIC BOARDING SCHOOLS TO ENHANCE STUDENT’S FINANCIAL DISCIPLINE: (A CASE STUDY AT PONDOK PESANTREN IBNU HAFIZ SUBANG) Misbahudin, R. Muhammad; Helmawati, Helmawati
Islamic Management: Jurnal Manajemen Pendidikan Islam Vol. 8 No. 02 (2025): Islamic Management: Jurnal Manajemen Pendidikan Islam (Article On Progress)
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/im.v8i02.8445

Abstract

The problems that often occur at the Ibnu Hafiz Islamic Boarding School, Subang, are related to the use of cash among students, such as losing money, wasting money, and difficulty controlling daily expenses. In response to these conditions, the Islamic boarding school implemented a cashless system based on electronic cards connected to each student's account. This study examines the cashless system's management (POAC) in improving students' financial discipline at the Ibnu Hafiz Islamic Boarding School, Subang. This study uses a qualitative approach with a case study method. Data were obtained through in-depth interviews, observations, and documentation, which were analyzed using the POAC (Planning, Organizing, Actuating, Controlling) framework. The results of the study indicate that the cashless system was planned based on real needs in the field to discipline and educate students financially. In terms of organization, the Islamic boarding school formed a special team, collaborated with banks, and conducted socialization for all elements of the Islamic boarding school. The implementation of the system was carried out in stages and systematically, accompanied by mentoring and education for students. Evaluations were carried out periodically by internal and external teams (banks and student guardians) to ensure the system's effectiveness. Implementing the cashless system has been proven to reduce violations related to money, increase discipline, and shape the character of students who are more orderly, economical, and financially responsible. In conclusion, cashless management in Islamic boarding schools has not only succeeded in overcoming technical financial problems. However, it is also effective in fostering students' character through healthy financial habits.
Pengaruh Edukasi Managemen Nyeri Non-Farmakologi Desminore terhadap Pengetahuan Remaja Putri di SMP Nurul Jadid Kholisotin, Kholisotin; Helmawati, Helmawati; Jennah, Miftahul; Siami, Holisatus
TRILOGI: Jurnal Ilmu Teknologi, Kesehatan, dan Humaniora Vol 2, No 3 (2021): Pengembangan Teknologi dan Kesehatan di Lembaga Keagamaan
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.951 KB) | DOI: 10.33650/trilogi.v2i3.2769

Abstract

Menstruation can cause disturbances that can be related to changes in the length of the menstrual cycle, the amount of blood that comes out during menstruation, and other menstrual disorders. The most common disorder is dysmenorrhea. Health education is needed to provide information that can affect the knowledge of young women so that adolescents who experience dysmenorrhea can handle it well. The purpose of this study was to determine the effect of Non-Pharmacological Pain Management Education on Dysmenorrhea on Adolescent Girls' Knowledge at Junior high school Nurul Jadid. This research design uses a Quasy-Experimental approach with a Prettest-Posttest research design with a control group. Data were collected using a questionnaire with a total sample of 30 in the intervention group and 30 in the control group using a total sampling technique. The results of the Wilcoxon analysis of students' knowledge levels showed that there was a significant difference between the prettest and posttest in the intervention group (p= Sig 0.000), the results of the Wilcoxon analysis showed no significant difference in the level of knowledge of students in the control group (p=1,000). The Mann-Whitney analysis showed that there was a significant difference in the posttest student knowledge level between the two groups with a p-value of 0.001 (<0.05). Conclusion: Non-pharmacological pain management education for dysmenorrhea has an effect on increasing knowledge in adolescent girls at Mts Nurul Jadid. The results of the study are expected to provide input in the development of health promotion, especially reproductive health education for female adolescents.  
Analisis Perkembangan Kognitif Anak Usia 5-6 Tahun Melalui Penggunaan Media Edukognitif Blocks (Studi Deskriptif Kualitatif pada TK Atraktif Bunda Tami Kabupaten Tasikmalaya) Afifi, Ruhana; Utami, Mulatsih Sri; Komara, Endang; Koswara, Nandang; Helmawati, Helmawati
Wahana Pendidikan Vol 12, No 2 (2025): Agustus 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/jwp.v12i2.19443

Abstract

AbstractThe initial observation at TK Atraktif Bunda Tami, Kabupaten Tasikmalaya, revealed cognitive delays in some children who required additional stimulation. The learning media used were mostly limited to fixed-pattern puzzles from manufacturers, which restricted children's imagination and exploration. The use of interactive and engaging learning media was considered an effective strategy to stimulate cognitive development in early childhood. This study aimed to analyze the cognitive development of children aged 5–6 years through the use of Edukognitif Blocks, describe the forms of learning activities, identify children's responses and engagement, and explore the challenges faced by teachers. A qualitative descriptive method was employed, using triangulated data collection techniques through observation, interviews, and documentation. The research subjects consisted of 10 children and 2 teachers. The data analysis process involved data reduction, data presentation, and drawing conclusions. The findings indicated that Edukognitif Blocks were effective in stimulating children's problem-solving skills, logical thinking, and symbolic reasoning. Learning activities included building, classifying, counting, role-playing, and group discussions. The children demonstrated enthusiasm, active involvement, cooperation, cognitive exploration, and improvements in attitude and reflective thinking. The challenges faced by teachers included varying levels of children's abilities, lack of focus, limited media resources, time management issues, and the subjective nature of cognitive development assessment.AbstrakObservasi awal di TK Atraktif Bunda Tami, Kabupaten Tasikmalaya, menunjukkan adanya hambatan kognitif pada sebagian anak yang membutuhkan stimulus tambahan. Media pembelajaran yang digunakan masih terbatas pada puzzle berpola tetap yang kurang menstimulasi imajinasi dan eksplorasi. Penggunaan media pembelajaran yang interaktif dan menyenangkan merupakan strategi efektif untuk menstimulasi perkembangan kognitif anak. Penelitian ini bertujuan menganalisis perkembangan kognitif anak usia 5–6 tahun melalui media Edukognitif Blocks, menggambarkan bentuk aktivitas pembelajaran, respon dan keterlibatan anak, serta tantangan yang dihadapi guru. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik triangulasi melalui observasi, wawancara, dan dokumentasi. Subjek penelitian terdiri dari 10 anak dan 2 guru. Tahapan analisis data yang digunakan yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa media Edukognitif Blocks efektif menstimulasi kemampuan memecahkan masalah, berpikir logis, dan berpikir simbolis anak. Aktivitas belajar yang dilakukan meliputi membangun, mengelompokkan, menghitung, bermain peran, dan berdiskusi. Anak menunjukkan antusiasme, keterlibatan aktif, kerja sama, eksplorasi kognitif, serta peningkatan sikap dan refleksi. Tantangan yang dihadapi guru meliputi perbedaan kemampuan anak, kurangnya fokus, keterbatasan media, pengaturan waktu, dan evaluasi perkembangan kognitif yang bersifat subjektif.
Co-Authors Abhirama, Trian Fhakar Afifi, Ruhana Agestiningsih, Veronika Sri Agus Fudholi Ahmad Faturrohman, Asep Ahmad Sukandar Ahmad Tafsir, Ahmad Awaliyah, Ai Siti Hajar Dandes Rifa, Dandes Darus, Darus Dermawan, Hendra Dharmawati, Heti Dian Sugiarti Endang Komara Ethika, Ethika Fadlullah, Fadlullah Febrianto, Irwan Garnadi, Andi Gifary, Arie Gunawan Gunawan Hartati, Teti Hendi Suhendraya Muchtar Hijriati, Hijriati Husnul Khatimah Iyad Suryadi Jennah, Miftahul Julaeha, Engkam Juliana, Nurul Khendrayati, Rika Kholisotin, Kholisotin Kokom Komalasari Komara, Nandang Koswara, Nandang Kuswanda, Wawan Lina Zakiah Lindayani, Arnila Lismawati, Sri Mahendra, Deden Deni Maliahani, Listia Maman Suherman Marzuki Marzuki Miftahul Huda Misbahudin, R. Muhammad Muchtar, Hendi S Mulhima Prihatini, Ima Mulyati Mulyati Nalapraya, Galih Naqia, Naja Nasyanawati, Nevi Nuraeni Nuraeni Nurdiyannah, Lina Nurmaulidah, Deasy Nurwulan, Tyara Ratna Patuan Raja Qiqi Yuliati Zaqiah, Qiqi Yuliati Rahayu, Noneng Sri Rini Riyanti Risthiany, Ressy Rosha, Zeshasina Rosmaya, Nenden Rukmi Sari Hartati Sadiyah, Sadiyah Saefurridjal, Achmad Siami, Holisatus Siti Hajar Awaliyah, Ai Siti Nuraeni, Siti Siti Samhati Sopandi, Ipan Suhendraya Muchtar, Hendi Sukmawati, Nina Sultoni, Ilham Aziz Sumarlin, Denden Suminar, Inar Supiana, Supiana Suryadi, Iyad Suryana Sumantri Suryana, Ana Susanti, Asti susi susi Sutisman, Entis Syaodih, Cahya Tohidin, Ujang Utami, Mulatsih Sri Widianti, Yuni Winata, Koko Adya Wiwik Handayani Yoseptry, Ricky Yunilma, Yunilma Zainuri, Rahma Dilla