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All Journal AJIS : Academic Journal of Islamic Studies Pendas : Jurnah Ilmiah Pendidikan Dasar Perspektif Ilmu Pendidikan Inovator : Jurnal Manajemen Mimbar Ilmu Cendekiawan SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Manager : Jurnal Ilmu manajemen
Rasiman
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Manajemen Bantuan Operasional Penyelenggaraan (BOP) Dalam Meningkatkan Mutu Pendidikan Rina Kurnia Utami; Juliejantiningsih, Yovitha; Rasiman
CENDEKIAWAN Vol 7 No 2 (2025): Cendekiawan
Publisher : Universitas Muhammadiyah Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35438/cendekiawan.v7i2.601

Abstract

This study aims to analyze the management of Operational Assistance for Implementation (BOP) in improving the quality of education at TK Negeri Pembina, Kajen District. The study focuses on planning, implementation, reporting, and accountability aspects of BOP management. A qualitative approach with a case study design was employed. Data were collected through interviews, observations, and documentation, while data validity was ensured through credibility, transferability, dependability, and confirmability techniques. The results indicate that BOP management at TK Negeri Pembina has applied management principles involving the principal, treasurer, teachers, and school committee. Planning is conducted through the preparation of the School Activity and Budget Plan (RKAS) using the ARKAS application to enhance financial efficiency. Implementation follows the approved RKAS, while recording and reporting are carried out systematically and transparently. Accountability reflects effectiveness, efficiency, and flexibility, supported by supervision from the principal, school committee, and the Education Office. However, challenges include delays in fund disbursement and limited transparency to parents. Overall, BOP utilization contributes to improving educational quality through enhanced teacher competence, provision of learning media, and strengthened school-based management.
Purchasing Power Under Pressure: Examining the 12% VAT Increase Amid Indonesia's Economic Recovery Rasiman; Prasetia, Angga; Rizqi, Muhamad Nur; Mauludin, Ilyas
INOVATOR Vol 14 No 2 (2025): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

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Abstract

This study analyzes the impact of the increase in Value Added Tax (VAT) rates from 11% to 12% on the purchasing power of the Indonesian people. Using a quantitative-descriptive approach, this study observes how these policies affect consumption patterns, inflation, and general public welfare. The results of the study show that the low-income group is the most affected by this policy. The government has made efforts to reduce the negative impact by providing subsidies and other fiscal incentives. However, this analysis shows that these measures are still not fully effective
Co-Authors Afiah, Dian Nur Agung Wibowo Angga Prasetia Astriansyah, Lusi Nur Ayu Lestari Dini Rakhmawati Edy Mustofa Endang Wuryandini Endang Wuryandini, Endang Endon Nurcahyati Esthi Kusumastuti Eva Triyani Fadilah, Rizal Farida Nursyahidah Hurriyaturrohman Hurriyaturrohman Iin Purnamasari Juliejantiningsih, Yovitha M Anwar Masruri Marzuki, Hadi Masruri, Mohamad Anwar Mauludin, Ilyas Muchsinin Muhamad Nur Rizqi Muhdi Noor Miyono Nor Miyono Noviana Dini Rahmawati Partiyah Pujoko Retno Ristiani Rina Kurnia Utami Rizqi, M Nur Romadon, Arif Fajar Safikin Setya Wardani, Anna Siti Nurhidayah Soedjono Srianah Sudadi Sumarno Triyono Verni Asvariwangi