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Peran Kepala Sekolah Sebagai Educative Leader Terhadap Optimalisasi Mutu Pendidikan Nurdin; Risma Yunita; Dwi Bhakti Oktavianto; Fadillah, Firda Fahriana; Putri Intan Altafunnisa
Jurnal Intelek Insan Cendikia Vol. 1 No. 8 (2024): Oktober 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Abstract The various problems that arise in the world of education are basically caused by various factors that surround it. Improvements at the top level, middle level and lower level are needed to produce equitable education quality standards. At the education unit or school level, the presence of a leader (headmaster) is needed to improve the organizational climate and synchronize with policy makers at the central level. This means that school headmasters have a stake in the process of improving the quality of education. In this regard, this study attempts to further examine the role of school headmasters in optimizing the quality of education. Matters relating to the ideal aspects of the headmaster's position are the main discussion in this study. These aspects will be used to answer questions about efforts to optimize the quality of education in schools. The method used in this research is the library research method. The results of this study indicate that, 1) as an educative leader, the headmaster should ideally have certain competencies such as a mover, determinant, mediator, and motivator; 2) the competencies possessed by the headmaster as an educative leader are closely related to efforts to optimize the quality of education. If the headmaster is able to optimize his role, the quality of education which includes the quality of educators, curriculum implementation, and students will reach its ideal point.
Penerapan Akuntansi Sederhana pada UMKM untuk Meningkatkan Transparansi dan Akurasi Laporan Keuangan Risma Yunita; Anggi Rahmawati; Sabrina Harum Insani; Shafina Marita Fatisya; Luciano Deandra
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8322

Abstract

This study aims to analyze the implementation of simple accounting in Micro, Small, and Medium Enterprises (MSMEs) to improve the transparency and accuracy of financial reports. Using a descriptive qualitative approach through the literature study method, this research examines various scientific sources and previous studies relevant to the topic. Simple accounting is a recording system designed to help small business owners manage their finances regularly without requiring complex technical skills. The results of the study show that most MSME owners have carried out financial recording, but not yet in accordance with proper and systematic accounting principles. This condition causes financial reports to often be inaccurate and difficult to account for. Through the application of simple accounting, MSMEs can improve the regularity of transaction recording, separate personal and business finances, and produce more transparent, accurate, and credible financial reports. In addition, the implementation of this system helps business owners gain trust from financial institutions, facilitates access to funding, and enhances business professionalism. Therefore, simple accounting functions not only as a recording tool but also as a strategic instrument to strengthen governance and ensure the sustainability of MSMEs in Indonesia.