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All Journal Cendekia: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Jurnal Riset Akuntansi
Pahrudin Pahrudin
Universitas Gadjah Mada
Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Penyusunan Program Pembelajaran Tahunan Berdasarkan Tinjauan Distribusi Dan Kompetensi Dasar Penyusunan Prota Lannuria Lannuria; Junita Karinah; Miftahul Jannah; Nurul Aini; Pahrudin Pahrudin; Wismanto Wismanto
CENDEKIA: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Vol. 4 No. 2 (2024): CENDEKIA: Jurnal Ilmu Sosial, Bahasa dan Pendidikan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cendikia.v4i2.2859

Abstract

We as prospective teachers should know about planning. To facilitate an effective education and learning system, careful planning is needed, including semester programs and annual programs that must be prepared in an educational institution to map out the time allocation for each competency that will be studied during one year and one semester so that time can be used efficiently. effective and efficient. With this need, we will take a sample so that we can all know what a semester program and an annual program are. An annual program is a plan for determining one year's time allocation to achieve the goals of the Competency Standards/Core Competencies and Basic Competencies that have been determined. The annual program contains a description of the time allocation for each competency standard/core competency and basic competency for each semester and each class for one school year. The components of the annual program include identification (education unit, subject, academic year) competency standards, basic competencies, time allocation and information. The aim of this research is to benefit from the annual program (Prota) for teachers and schools so as to facilitate learning activities carried out in schools. to make it easier for teachers to deliver the material that will be delivered according to the JP (Lesson Hours) that have been created.
Perbandingan Praktik Manajemen Kredit dalam Mencegah Kredit Macet pada Koperasi Murah Hati dan Koperasi Patuh Karya di Kabupaten Lombok Timur Nadila Afriliana; Muhammad Zainul Majdi; Pahrudin Pahrudin
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3935

Abstract

This study is motivated by the importance of effective credit management in ensuring the sustainability of savings and loan cooperatives, particularly in reducing non-performing loans. Differences in credit management practices across cooperatives represent a relevant issue, especially in balancing formal system-based approaches and trust-based social mechanisms. This study aims to analyze and compare credit management practices in preventing loan defaults at Koperasi Murah Hati and Koperasi Patuh Karya in East Lombok Regency. A qualitative approach with a comparative design was employed. Data were collected through in-depth interviews, observation, and documentation involving cooperative management and borrowing members, and analyzed using data reduction, comparative tabulation, and descriptive-analytical interpretation. The findings reveal that Koperasi Murah Hati applies a trust-based approach characterized by simplified procedures without collateral and field verification, while Koperasi Patuh Karya implements a more formal system through administrative verification, feasibility assessment, and collateral requirements. However, Koperasi Murah Hati shows a lower non-performing loan rate (3.7%) compared to Koperasi Patuh Karya (10.5%). These findings indicate that effective credit management is influenced not only by formal systems but also by social factors such as trust and communication.
Co-Authors Aini Nurul Junita Karinah Lannuria Lannuria MIFTAHUL JANNAH Muhammad Zainul Majdi Nadila Afriliana Wismanto Wismanto