Firabiawwalia, Salsabila Shafha
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MENGUASAI PENGETAHUAN KONSEPTUAL DAN PRAKTIS TENTANG TEORI DAN KONSEP BIAYA Firabiawwalia, Salsabila Shafha; Fahri, Agung; Romlah, Romlah; Noviariati, Heni
Jurnal Manajemen Pendidikan Vol. 10 No. 2 (2025): Regular Issue
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v10i2.436

Abstract

A deep understanding of cost theory and concepts is crucial in supporting managerial decision-making, strategic planning, and performance evaluation in business and education. This article aims to explore and analyze the mastery of conceptual and practical knowledge of students and practitioners of cost theory, types of costs, and their application in operational activities. This research uses a descriptive qualitative approach with literature study techniques and field observations in academic environments and small-medium scale businesses. The results show that there is a gap between the theoretical understanding obtained through formal learning and practical application in the field, especially in the classification of fixed, variable, direct, indirect, and relevant costs. This article suggests the need for integration between real case-based learning and the utilization of digital technology in the learning process of cost theory in order to have a more applicable and contextual understanding. These findings can be the basis for curriculum development that is more responsive to labor market needs.
EVALUATING ISLAMIC EDUCATION PROGRAMS: A CONCEPTUAL AND NARRATIVE REVIEW OF PRINCIPLES, FRAMEWORKS, AND IMPLEMENTATION Fahri, Agung; Firabiawwalia, Salsabila Shafha; Masayu, Sovia; Elice, Deti
Jurnal Manajemen Pendidikan Vol. 10 No. 4 (2025): Regular Issue
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v10i4.1455

Abstract

Islamic education programs operate within complex educational environments that demand both measurable accountability and the preservation of Islamic moral spiritual values, creating distinctive challenges for program evaluation. This study aims to critically synthesize and conceptualize scholarly perspectives on the evaluation of Islamic education programs by examining their underlying principles, dominant frameworks, and implementation practices. Employing a conceptual and narrative literature review design, relevant studies published between 2018 and 2025 in internationally indexed and nationally accredited journals were purposively selected and thematically analyzed to identify convergent and divergent patterns. The findings reveal that evaluation practices in Islamic education remain largely dominated by outcome-based and accountability-driven models, often driven by external quality assurance and accreditation requirements, which inadequately represent holistic educational aims such as ethical formation and spiritual development. At the same time, the literature consistently emphasizes value-based evaluation principles grounded in Islamic educational philosophy, including holistic human development, moral accountability, and maqāṣid al-sharīʿah, yet these principles are rarely operationalized within coherent evaluative frameworks.