Claim Missing Document
Check
Articles

Found 3 Documents
Search

Implementasi Fungsi Manajemen Keuangan Sekolah dalam Meningkatkan Kualitas Pendidikan Ferry Andika Eminarni; Windah Lestari; Eni Prasetyaningrum; Nurkolis
JANACITTA Vol. 8 No. 1 (2025): Janacitta
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/janacitta.v8i1.3626

Abstract

Abstract This study aims to examine the implementation of financial management functions in schools and their impact on improving the quality of education. Financial management in schools includes planning, organizing, implementing, and monitoring financial activities that are key to overcoming the challenges of limited resources. This study uses a qualitative approach with in-depth interview methods and document analysis in several educational institutions. The findings show that effective financial management contributes significantly to improving the quality of education. Transparent and accountable implementation in fund management not only improves educational facilities but also supports the professional development of educators. This study provides recommendations for school administrators to implement better financial management strategies to achieve higher education goals. Abstrak Penelitian ini bertujuan untuk mengkaji implementasi fungsi manajemen keuangan di sekolah dan dampaknya terhadap peningkatan kualitas pendidikan. Manajemen keuangan di sekolah mencakup perencanaan, pengorganisasian, pelaksanaan, dan pengawasan aktivitas keuangan yang menjadi kunci untuk mengatasi tantangan sumber daya yang terbatas. Penelitian ini menggunakan pendekatan kualitatif dengan metode wawancara mendalam dan analisis dokumen di beberapa institusi pendidikan. Temuan menunjukkan bahwa manajemen keuangan yang efektif berkontribusi signifikan terhadap peningkatan kualitas pendidikan. Implementasi yang transparan dan akuntabel dalam pengelolaan dana tidak hanya meningkatkan fasilitas pendidikan, tetapi juga mendukung pengembangan profesional pendidik. Penelitian ini memberikan rekomendasi bagi pengelola sekolah untuk menerapkan strategi manajemen keuangan yang lebih baik guna mencapai tujuan pendidikan yang lebih tinggi.   
Analisis Sistem Pengendalian Internal dan Audit Internal dalam Upaya Pencegahan Fraud (Kecurangan) Windah Lestari; Sulaeman; Idang Nurodin
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27479

Abstract

Distribution industry in Indonesia faces major challenges in internal control due to operational complexity involving multi-channel distribution, supply chain management, and high cash flow. This study aims to analyze the performance of the internal control system in preventing fraud in distribution companies and identify gaps that have the potential to cause fraud. This research uses a descriptive qualitative method with a case study approach at PT. XYZ, a consumer goods distribution company that has many branches spread across Indonesia. Data collection techniques were conducted through in-depth interviews with several key informants and based on observations of distribution activities in the field. Secondary data was obtained from several campaigns and standard operating procedures (SOP). The results showed that the internal control system of PT XYZ has five main components according to the COSO framework, but its implementation is still not optimal. The research identified several fraud gaps that could potentially harm the company such as unlimited system access for some users, weak supervision during the consignment store stock-taking process, and lack of separation between work and social relationships in several divisions.The study recommends the implementation of a technology-integrated internal control system, strengthening the real-time monitoring system, establishing an independent internal audit unit, and developing an anti-fraud culture through continuous education programs.
Inovasi dan Pengembangan Kurikulum dalam Berbagai Konteks Pendidikan Azizah Muslikhatun; Windah Lestari; Tutik Poncowati; Bebet Adi Wibawa; Ngurah Ayu Nyoman Murniati
JANACITTA Vol. 8 No. 2 (2025): Janacitta
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/janacitta.v8i2.4020

Abstract

Abstract This study aims to examine various forms of curriculum innovation and development in different educational contexts in Indonesia, including early childhood education, basic education, Islamic schools, and inclusive education. The research employed a literature study by analyzing nationally accredited journal articles published between 2018 and 2024. Article selection was based on keywords such as curriculum innovation, Merdeka Curriculum, Islamic education, inclusive education, and early childhood education. The findings indicate that curriculum innovation in Indonesia is highly contextual. In inclusive education, innovations include the application of the 4D model and curriculum modification through cooperative learning for students with special needs. In early childhood education, flexible play-based curriculum is the main innovation. In basic education, innovation appears in the implementation of the Merdeka Curriculum and the integration of national curriculum with Islamic values through KPPM and tahfidz programs. In Madrasah Tsanawiyah, curriculum innovation is realized through anti-radicalism approaches that promote religious moderation. In conclusion, the identified innovations focus on curriculum flexibility, integration of local and religious values, character development, and inclusive education access. However, challenges such as limited resources, teacher readiness, and policy–practice gaps must be addressed through sustainable, collaborative, and contextual implementation strategies.  Abstrak  Penelitian ini bertujuan mengkaji bentuk-bentuk inovasi dan pengembangan kurikulum dalam berbagai konteks pendidikan di Indonesia, mulai dari PAUD, pendidikan dasar, madrasah, hingga pendidikan inklusif. Metode yang digunakan adalah studi literatur dengan menganalisis artikel dari jurnal nasional terakreditasi yang diterbitkan pada periode 2018–2024. Pemilihan artikel didasarkan pada kata kunci inovasi kurikulum, Kurikulum Merdeka, pendidikan Islam, pendidikan inklusif, dan pendidikan anak usia dini. Hasil telaah menunjukkan bahwa inovasi kurikulum di Indonesia bersifat kontekstual. Pada pendidikan inklusif, inovasi berupa penerapan model 4D dan modifikasi kurikulum berbasis cooperative learning untuk anak berkebutuhan khusus. Pada PAUD, fleksibilitas kurikulum berbasis bermain menjadi inovasi utama. Pada sekolah dasar, inovasi tampak pada penerapan Kurikulum Merdeka serta integrasi kurikulum nasional dengan nilai-nilai keislaman melalui KPPM dan program tahfidz. Di Madrasah Tsanawiyah, inovasi dilakukan melalui kurikulum anti-radikalisme yang menanamkan moderasi beragama. Kesimpulannya, inovasi kurikulum yang ditemukan berfokus pada fleksibilitas pembelajaran, integrasi nilai lokal dan religius, penguatan karakter, serta akses pendidikan inklusif. Namun, tantangan berupa keterbatasan sumber daya, kesiapan guru, dan kesenjangan kebijakan masih perlu diatasi dengan strategi implementasi yang berkelanjutan, kolaboratif, dan kontekstual.