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All Journal Hipkin Journal of Educational Research Al-battar: Jurnal Pamungkas Hukum
Widyadhana, Talita Ardra
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Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The effectiveness of Kurikulum Merdeka on the accounting learning system in vocational schools Khairunnisa, Alya Syafira; Ali, Muhamad; Nayyara, Najma Silma; Widyadhana, Talita Ardra
Hipkin Journal of Educational Research Vol. 2 No. 2 (2025): Hipkin Journal of Educational Research, August 2025
Publisher : Himpunan Pengembang Kurikulum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64014/hipkin-jer.v2i2.43

Abstract

Rapid developments in the world of education have encouraged curriculum changes in Indonesia, one of which is the Kurikulum Merdeka which emphasizes Merdeka Belajar. This study aims to explain the implementation, benefits, and challenges that arise in the learning process based on a Kurikulum Merdeka in the Accounting and Finance Expertise Program at SMK PGRI 1 Bandung. The Kurikulum Merdeka is designed to meet 21st-century learning needs by prioritizing Merdeka Belajar and practical skills development. The research method used is descriptive qualitative with a case study approach and literature, with a research focus on SMK PGRI 1 Cimahi. The results showed that the implementation of this new curriculum brought significant changes in the mastery of accounting materials and the improvement of students' practical skills. Although there are challenges in the adaptation process, such as reduced learning hours and teacher readiness, the flexibility of the curriculum allows teachers to adjust teaching methods according to student needs. This study recommends continuous evaluation of the implementation of the Kurikulum Merdeka to improve the quality of education in SMK and prepare students to face the challenges of the world of work.   Abstrak Perkembangan pesat dalam dunia pendidikan telah mendorong adanya perubahan kurikulum di Indonesia, salah satunya adalah Kurikulum Merdeka yang mengedepankan “Belajar Mandiri”. Penelitian ini bertujuan untuk menjelaskan pelaksanaan, keuntungan, dan tantangan yang muncul dalam proses pembelajaran berdasarkan kurikulum merdeka pada Program Keahlian Akuntansi dan Keuangan Lembaga di SMK PGRI 1 Bandung. Kurikulum Merdeka dirancang untuk memenuhi kebutuhan pembelajaran abad ke-21 dengan mengedepankan kemandirian belajar dan pengembangan keterampilan praktis. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus dan literatur, memfokuskan pada SMK PGRI 1 Cimahi. Hasil penelitian menunjukkan bahwa penerapan kurikulum baru ini membawa perubahan signifikan dalam penguasaan materi akuntansi dan peningkatan keterampilan praktis peserta didik. Meskipun terdapat tantangan dalam proses adaptasi, seperti pengurangan jam belajar dan kesiapan pendidik, fleksibilitas kurikulum memungkinkan pendidik untuk menyesuaikan metode pengajaran sesuai kebutuhan peserta didik. Penelitian ini merekomendasikan evaluasi berkelanjutan terhadap implementasi Kurikulum Merdeka untuk meningkatkan kualitas pendidikan di SMK dan mempersiapkan peserta didik menghadapi tantangan dunia kerja. Kata Kunci: akuntansi; Kurikulum Merdeka; sistem pembelajaran akuntansi
Pandangan Masyarakat Awam Terhadap Teori Akad Dalam Transaksi Jual Beli Latifah, Anisa; Nazhirah, Hasna Maisya; Wicaksono, Muhammad Adi; Ningati, Restu Setia; Widyadhana, Talita Ardra; Suresman, Edi
al-Battar: Jurnal Pamungkas Hukum Vol. 2 No. 1 (2025): April
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/al-battar.v2i1.166

Abstract

In Islamic law, buying and selling transactions must adhere to contract principles that comply with sharia, such as mutual consent, clarity of objects and prices, and freedom from elements of gharar (uncertainty), riba (usury), and maysir (gambling). However, the general public's understanding of the concept of akad (contract) remains limited, as many perceive buying and selling merely as an exchange of goods and money without considering the legal and ethical aspects embedded in the contract. This study aims to identify the level of public understanding regarding the theory of akad in sharia-based buying and selling transactions using a qualitative approach with descriptive methods, case studies, and literature reviews. The findings indicate that although the term akad is widely recognized, in-depth understanding of its types, conditions, and principles remains inadequate. The majority of people are unfamiliar with Islamic contracts such as Murabahah, Salam, or Istishna, and they often have misconceptions regarding the elements of gharar and riba in transactions. Therefore, further education is necessary to enhance Islamic financial literacy, ensuring that buying and selling transactions align with Islamic principles, promote fairness, and avoid practices that may disadvantage one party.
Co-Authors Edi Suresman, Edi Khairunnisa, Alya Syafira Latifah, Anisa Muhamad Ali Nayyara, Najma Silma Nazhirah, Hasna Maisya Ningati, Restu Setia Wicaksono, Muhammad Adi