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PENGARUH KEMAMPUAN MANAJERIAL KEPALA SEKOLAH DAN IKLIM ORGANISASI TERHADAP KINERJA GURU DENGAN SIKAP PERUBAHAN SEBAGAI VARIABEL INTERVENING Junaidi Siahaan; Mega Romauly Tampubolon
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 4 No 2 (2021)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v4i2.317

Abstract

Education is a human effort to develop human values. Education is the formation of human resources. Reliable human resources are moral, intelligent and skilled in order to have the potential to face local and global competition. The success achieved by the school in creating a comfortable and conducive environment is determined by several things, namely the role of the principal. The principal as managerial in this case acts as the head in managing the school and also the managerial ability of the principal will improve student achievement or learning outcomes. The quality of education can be seen based on the achievements of the students, this will affect the performance of teachers, while the performance of teachers is strongly influenced by the managerial ability of the principal. This study aims to determine the effect of the managerial ability of the principal of the Tanjung Morawa Methodist Private Elementary School on attitude change, to determine the effect of organizational climate on attitude change, to determine the effect of the principal's managerial ability to teacher performance, and to determine the effect of organizational climate on teacher performance. The data used in this study is primary data obtained by distributing questionnaires to teachers at the Tanjung Morawa Methodist Private Elementary School. The data analysis test was carried out using analysis techniques, namely Confirmatory Factor Analysis, Structural Equation Modeling. The research instrument testing used is validity test and reliability test, as well as suitability test and statistical test.
Kerangka Audit Real-Time Berbasis Blockchain untuk Tata Kelola Keuangan Sektor Publik di Indonesia: Studi Kasus Tantangan Implementasi IPSAS dan Reformasi Kelembagaan Eka Pratiwi Septania Parapat; Eko Deswin Siringo-ringo; Junaidi Siahaan
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4435

Abstract

The digital transformation of public sector financial governance has become a strategic imperative globally, particularly in enhancing transparency, accountability, and efficiency in the management of state resources. This study examines the implementation of a blockchain-based real-time audit framework to support institutional reform and the adoption of International Public Sector Accounting Standards (IPSAS) in Indonesia, with a focus on identifying implementation barriers and necessary mitigation strategies to achieve more transparent and accountable public financial governance. A mixed-methods approach was employed, integrating an analysis of existing blockchain audit frameworks with case study implementation challenges in Indonesia through a systematic literature review of Scopus and SINTA publications, qualitative analysis of stakeholder perspectives, and an evaluation of regulatory frameworks. The findings reveal three primary challenges: inadequate IPSAS adoption readiness reflected by 60% of regional government officials lacking understanding of accrual principles and 40% of regional financial reports containing material errors; technical-regulatory blockchain barriers including 70% of government institutions using incompatible centralised database systems and 45% of blockchain nodes vulnerable to 51% consensus attacks; and systemic institutional reform weaknesses characterised by low public participation in budget oversight (25/100 according to OBS 2023) and stagnant Indonesia Corruption Perception Index (34/100). The study recommends a holistic approach that integrates human resource capacity building, regulatory harmonisation, and digital infrastructure strengthening, including a 5-7% allocation from the APBN for IPSAS-based accounting training and the development of a blockchain interoperability framework.
Pembelajaran Kosakata Bahasa Inggris tentang Jenis-Jenis Pekerjaan di Kelas III SD Tri Bakti Medan Marelan Derliana Hasibuan; Dharyana Suryadijaya; Harry Sambayu; Moraida Hasanah; Intan Zahar; Fynnisa Z; Simon Petrus Hamonangan Simorangkir; Junaidi Siahaan
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2025): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/e4nctf57

Abstract

Pembelajaran kosakata Bahasa Inggris di tingkat sekolah dasar merupakan kegiatan yang menyenangkan sekaligus menantang. Program pengabdian masyarakat ini bertujuan untuk mendeskripsikan kemampuan siswa dalam menguasai kosakata melalui pendekatan pembelajaran kreatif. Metode yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Hasil menunjukkan bahwa program ini mampu meningkatkan keterlibatan siswa, memperkuat daya ingat kosakata, dan mendorong partisipasi aktif di kelas. Guru juga dapat menciptakan suasana belajar yang lebih dinamis dan interaktif meskipun terdapat keterbatasan sarana. Dengan demikian, pembelajaran kosakata dapat dijadikan strategi efektif untuk meningkatkan kualitas pembelajaran Bahasa Inggris yang menyenangkan di sekolah dasar