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All Journal Jurnal Ilmiah Ekonomi Islam Global Financial Accounting Journal Jurnal Pendidikan Guru Sekolah Dasar
Farhana, Intan
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Perencanaan Pembelajaran Yang Interaktif Dalam Menumbuhkan Critical Thinking Siswa Mazna, Ulya; Nazirah, Fadhilah; Farhana, Intan; Marsitah, Iis
Jurnal Pendidikan Guru Sekolah Dasar Vol. 1 No. 4 (2024): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/pgsd.v1i4.793

Abstract

Artikel ini bertujuan untuk mengkaji perencanaan pembelajaran yang interaktif sebagai strategi untuk meningkatkan kemampuan berpikir kritis siswa di tingkat pendidikan sekolah menengah. Pembelajaran yang interaktif didefinisikan sebagai pendekatan pembelajaran yang melibatkan siswa secara aktif dalam proses belajar mengajar, mendorong mereka untuk mengajukan pertanyaan, berargumentasi, dan mengembangkan analisis kritis terhadap informasi yang mereka terima. Artikel ini membahas langkah-langkah praktis dalam merancang pembelajaran yang interaktif, termasuk penggunaan teknik seperti diskusi kelompok, studi kasus, dan pemecahan masalah. Melalui pendekatan ini, diharapkan bahwa siswa tidak hanya memperoleh pengetahuan faktual tetapi juga mengembangkan kemampuan untuk mengevaluasi informasi secara kritis dan membuat keputusan yang berbasis bukti.
Between Legal Mandate and Political Bargaining: How Pokok Pikiran Fund Is Understood in Aceh’s Budgeting Process Farhana, Intan; Biizni Putri Bengi
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11322

Abstract

This study investigates how Pokok Pikiran (pokir) fund, Indonesia’s aspiration fund scheme, is understood and practised in Aceh’s provincial budgeting process. Adopting an interpretive qualitative case study, the research draws on semi-structured interviews with members of parliament, executive budget officials, and civil society actors, complemented by analysis of media reports. The data were thematically coded to capture how different stakeholders justify, contest, and negotiate the role of pokir. The findings show that pokir is narrated in multiple and sometimes contradictory ways: as a legal mandate, as a channel for representing community aspirations, and as a bargaining instrument embedded in budget politics. While defended as a mechanism of responsiveness, its implementation often results in project personalisation, delays, and blurred boundaries between legislative and executive responsibilities. This study argues discretionary allocations such as pokir should not be seen simply as indication of weak governance. Rather, they reflect the fragility of accountability infrastructures, where limited transparency, weak monitoring, and institutionalised political practices allow the continued contestation of the scheme to persist. Addressing pokir therefore requires strengthening the broader accountability system. this research highlights the need for reforms that not only enhance monitoring and transparency, but also address the informal bargaining practices that shape allocations such as pokir.. For academics, this study contributes to public sector accounting by budgeting operates as a social practice where narratives of responsibility are performed and strategically used in political bargaining.
Analisis Akuntabilitas Lembaga Filantropi Islam di Aceh (Studi Pada Baitul Mal Provinsi Aceh): Studi pada Baitul Mal Provinsi Aceh Adnan, Muhammad Ichsan; Makraja, Fahmi; Azhari, Rizka; Farhana, Intan
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19523

Abstract

This study aims to analyze online accountability disclosure through a model developed based on the perspective of maqashid shariah. The research was conducted at Baitul Mal of Aceh Province as a public fund management institution administering Zakat, Infaq, Sadaqah (ZIS), and waqf. The study employs a quantitative approach using content analysis of information presented on the institution’s official website. The findings indicate that Baitul Mal of Aceh Province has achieved a high level of accountability disclosure in the dimensions of safeguarding the human self (83.33%) and preserving the value of human life (82.61%). Meanwhile, the dimensions of safeguarding society and protecting the physical environment each demonstrate an achievement level of 75.00%. These results suggest that the utilization of online media has relatively comprehensively supported the fulfillment of accountability based on maqashid syariah, although there remains room for strengthening the social and environmental dimensions. This study contributes to the development of the literature on online accountability within the context of Islamic philanthropy and offers practical recommendations for optimizing digital strategies in the accountability practices of public Islamic fund management institutions.
Sustainability and Value in Urban Development: Business Models Between Green Growth and Degrowth Farhana, Intan; Nabilah
Global Financial Accounting Journal Vol. 10 No. 1 (2026): Vol. 10 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v10i1.10703

Abstract

Urban sustainability is increasingly challenged by ecological degradation and social inequality, while dominant development models centered on economic growth have proven inadequate in addressing these issues. This paper examines the potential of socially innovative business models and the sharing economy as alternative approaches to sustainable urban development. Specifically, it considers whether these models can contribute to the Sustainable Development Goals (SDGs) when assessed through the lens of post-growth and degrowth thinking. Drawing on a conceptual and qualitative approach, the paper is based on an extensive review of literature in sustainable development, social innovation, and urban post-growth economics. The analysis focuses on how alternative business models reshape urban economic practices by reframing value creation and redistribution beyond profit-oriented logics. While these models hold potential, they remain vulnerable to being shaped by neoliberal agendas, which may limit their transformative capacity. The paper argues that their effectiveness depends on inclusive governance, ethical foundations, and institutional mechanisms that support long-term social and ecological priorities. Without these, such initiatives risk remaining symbolic. The study concludes that to support meaningful urban transformation, these models must be embedded within broader regulatory changes, public procurement reforms, and sustainability metrics that reflect non-financial forms of value.
Co-Authors Adnan, Muhammad Ichsan Azhari, Rizka Biizni Putri Bengi Fahmi Makraja Marsitah, Iis Mazna, Ulya Nabilah Nazirah, Fadhilah