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All Journal East Asian Journal of Multidisciplinary Research (EAJMR) Education & Learning
Suboh, Amerruddin Shah
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Urgency of Evaluation of Sekolah Penggerak Program Through the Cipp Model (Context, Input, Process, Product): A Critical Study Hasudungan, Anju Nofarof; Suboh, Amerruddin Shah; Nababan, Surya Aymanda
Education & Learning Vol. 4 No. 1 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/el.v4i1.1288

Abstract

This research aims to recommend the urgency of evaluating the Sekolah Penggerak program in high schools using the CIPP (Context, Input, Process and Product) model. Sekolah Penggerak are schools selected and selected by the Ministry of Education and Culture, Technology Research of the Republic of Indonesia to implement the Merdeka curriculum. The Sekolah Penggerak can also be assumed to be a derivative product of the Merdeka curriculum which replaced the 2013 curriculum and the emergency curriculum. This research uses qualitative research. Qualitative research is research that aims to understand the conditions of a context by leading to a detailed and in-depth picture of what is happening according to what is happening. The results of the research show that the Ministry of Education and Culture, under the leadership of Nadiem Anwar Makarim, launched a superior program, namely, Sekolah Penggerak which is believed to be a necessity and a way to improve and improve the quality of education in schools. The Sekolah Penggerak program that has been implemented should have undergone a comprehensive evaluation and this is an important need. Critically, programs that have been created and implemented in a lively manner and using funds from public money which also have direct contact with the people should be evaluated to determine their usefulness in the field of education. Therefore, the author recommends the CIPP model as an evaluation model used for the Sekolah Penggerak program which is the current flagship program of the Ministry of Education and Culture.
Integrasi Kearifan Lokal dalam Pembelajaran Sejarah: Tinjauan atas Kurikulum Merdeka Siregar, Muhammad Andre Syahbana; Suboh, Amerruddin Shah
Education & Learning Vol. 5 No. 1 (2025)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/el.v5i1.1596

Abstract

This article aims to examine the integration of local wisdom in history education, focusing on the review of the implementation of the "Kurikulum Merdeka" (Independent Curriculum) in Islamic schools (madrasahs). The "Kurikulum Merdeka" is considered a solution that plays a foundational role in incorporating local history as an inseparable component. The approach adopted by the "Kurikulum Merdeka" specifically emphasizes the formation of individual character, where students are encouraged to understand and apply the values of Pancasila. The research methodology applied is a descriptive qualitative research method using a literature review. Data were collected from various literature sources such as books, articles, or research findings related to the educational curriculum in Indonesia, including the "Kurikulum Merdeka." The data used in this study are secondary, consisting of a curriculum review of history subjects at the high school level (SMA/MA/Equivalent). The "Kurikulum Merdeka" serves as a solution for integrating local history as an inseparable element, with a focus on shaping students' characters through the values of Pancasila and local wisdom. Despite facing global dynamics, the "Kurikulum Merdeka" still recognizes and prioritizes local wisdom as a fundamental foundation. The implementation of local wisdom aims to preserve cultural diversity without losing values while remaining open to the positive influences of foreign cultures. In line with this, history education integrated with local culture plays a crucial role in preserving wisdom, fostering nationalism, and developing a profound understanding of the nation's history. Curriculum integration, involving student participation and an interdisciplinary approach, is expected to create a younger generation that understands and takes pride in their national identity. Historical awareness, especially through the "Kurikulum Merdeka," becomes a crucial foundation in the effort to build the nation's character, with the hope that the nation will learn from history and grow into a culturally rich and civilized society in the future
The Effectiveness of Internal Control in Preventing Accounting Fraud in Financial Companies Ilmiha, Jalilah; Suboh, Amerruddin Shah
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9952

Abstract

This research aims to analyze the effectiveness of internal control in preventing accounting fraud in financial companies. The main focus of this research is on the components of the control environment, risk assessment, control activities, and information and communication. The research method used is descriptive with a qualitative approach, involving in-depth interviews, observation and documentation studies. The research results show that a strong control environment and comprehensive risk assessment are very important in reducing the risk of accounting fraud. Effective control activities, such as segregation of duties, transaction authorization, document verification, and account reconciliation, combined with reliable information systems and good internal communications, can prevent fraud and ensure the integrity of financial reports. The conclusion of this research confirms that strong integration between various internal control components is the key to creating an effective control system for preventing accounting fraud in financial companies.
Comparative Analysis of Accrual and Cash Accounting Methods in Financial Reporting Rangkuti, Lusi Elviani; Suboh, Amerruddin Shah
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9953

Abstract

This study examines the comparative analysis of accrual and cash accounting methods in financial reporting. Accrual accounting, which records revenues and expenses when they occur, provides a comprehensive and accurate depiction of a company’s financial health. It is preferred by larger companies and those requiring compliance with accounting standards such as GAAP and IFRS. Conversely, cash accounting records transactions only when cash changes hands, offering simplicity and ease of use, making it suitable for small businesses and individuals. Despite its straightforward nature, cash accounting may not fully represent a company's financial commitments and resources. The choice of accounting method influences financial reporting accuracy, complexity, compliance, and strategic decision-making. This study highlights the strengths and limitations of each method, providing insights for businesses to select the appropriate approach based on their size, complexity, and stakeholder requirements.
Co-Authors Hasudungan, Anju Nofarof Ilmiha, Jalilah Rangkuti, Lusi Elviani Siregar, Muhammad Andre Syahbana SURYA AYMANDA NABABAN