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Contextualizing Differentiated Instruction in Islamic Education: An Information Processing Approach in Indonesian Secondary Schools Dina Mardiana; Umiarso Umiarso; Samsoo SA-U
Pedagogy Review Vol 5, No 1 (2026): Pedagogy Review
Publisher : CV. Institute of Multidisciplinary Research and Community Service (CV. IMRECS))

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61436/pedrev/v5i1.pp30-47

Abstract

The reality of implementing differentiated learning within the Merdeka  Curriculum is increasingly evident nowadays. This requires a contextual-adaptive response from all elements of the subject area, including Islamic Religious Education. This study aims to explore a contextualized differentiated instruction model for Islamic Religious Education  within the Merdeka  Curriculum in three Indonesian secondary schools. The study used an exploratory, sequential, mixed-methods design. In the first stage, qualitative data were collected through interviews, observations, and document analysis. This was done to identify actual practices of differentiated  instruction and to construct a prototype model. In the second stage, quantitative data were collected from 96 respondents, consisting of teachers and students. A closed-ended questionnaire was used to describe their perceptions of the implementation of differentiated instruction. The instrument represented four dimensions: content differentiation, process differentiation, product differentiation, and inclusive learning environment. Content validity was established through expert judgment. Reliability testing yielded a Cronbach’s Α of 0.642, which indicates limited but usable internal consistency for an exploratory study. Interpretation should therefore be cautious. The findings show that differentiated  instruction in the three schools was implemented through systematic planning, varied instructional practices, and continuous evaluation. The qualitative synthesis identified four core components of the proposed model: initial assessment, flexible planning, varied implementation, and continuous evaluation. Quantitative findings further indicate that respondents generally perceived the implementation of differentiated  positively across the four dimensions. This research contributes a contextual model of differentiated  instruction and highlights the need for further research with stronger instruments and broader samples.                                       Keywords: Differentiated instruction, Merdeka  curriculum, Islamic religious education, Secondary school students.
Implementation of the RIASEC Model Career Guidance Guide through Career Information Services for Junior High School Students Muh. Fatur Rahman; Muh. Nur Alamsyah; Hanif Firdaus
Bulletin of Social Studies and Community Development Vol 3, No 1 (2024): Bulletin of Social Science and Community Development
Publisher : Institute of Multidisciplinary Research and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61436/bsscd/v3i1.pp55-64

Abstract

Abstract: Junior high school education is an important phase in student development, especially in exploring interests, talents and career choices. Students need appropriate and structured career information to help them make better decisions regarding their future. However, the existing media is often uninteresting or irrelevant, which cannot support students in recognizing various career options. This study aims to implement the RIASEC Model Career Guidance Guide through career information services at SMPN 2 Pallangga. With a descriptive qualitative approach and narrative method, data were collected through direct interviews with counseling teachers and documentation. The research subjects were 10 9th grade students. The results showed that the implementation of career information services with the assistance of counseling teachers as facilitators. The implementation process focuses on four main aspects: service delivery strategies, stages of implementation, RIASEC-based career guidance content, and media utilization in the form of booklets. This implementation has a positive impact on increasing students' understanding of career planning and helping them recognize their interests and talents. The RIASEC-based guide proved to be relevant as an effective medium to support career information services in schools.   Keywords: information services, career guidance, RIASEC model, guide implementation.
Is Auditor Financial Decision-Making Affected By Prior Audit Report Information? A Behavioral Approach Hendri Mauliansyah; Fandi Bachtiar; Budi Safatul Anam
BE-HISZ : Journal of Economics and Accounting Vol 2 No 2 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/zg7zd797

Abstract

This study experimentally examines whether and how prior audit report information influences auditors’ financial decision-making. Motivated by behavioral auditing theory, we investigate whether exposure to favorable versus unfavorable prior audit reports affects auditors’ judgments of audit risk, materiality, and planned audit effort. Using a controlled experimental design, professional auditors are randomly assigned to conditions that manipulate the nature of prior audit report information while holding current-year financial evidence constant. Consistent with predictions from anchoring and confirmation bias theory, the results show that auditors exposed to favorable prior audit reports assess lower audit risk and plan less extensive audit procedures compared to auditors exposed to unfavorable prior reports. Additional analyses indicate that time pressure amplifies reliance on prior audit information, increasing the magnitude of anchoring effects. These findings provide causal evidence that prior audit reports serve not only as informational inputs but also as cognitive anchors that shape auditors’ professional judgments. The study extends behavioral auditing research by demonstrating how historical audit information systematically biases financial decision-making even when auditors have access to identical current-period evidence. From a practical perspective, the results suggest that audit firms and standard setters should implement structured debiasing mechanisms, such as independent risk reassessment and judgment review protocols, to mitigate the unintended behavioral consequences of relying on prior audit reports. Overall, this study contributes to the literature by clarifying the behavioral mechanisms through which prior audit information affects audit quality in complex audit environments.
A Bibliometric Analysis of Audit Report Lag, Cost of Equity Capital, and Information Asymmetry Arifin, Luthfia Sari; Koeswayo, Poppy Sofia; Yunita, Devianti
JURNAL MANAJEMEN MOTIVASI Vol 21 No 2 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.7985

Abstract

This research emerged due to the increasing concern over audit timeliness and its influence on financial market behavior, particularly the cost of equity capital and the degree of information asymmetry. Finding, characterizing, and analyzing the evolution of research publishing trends investigated by scholars globally is the primary goal of this bibliometric study. Using a systematic review approach, researchers gathered 98 documents from the Scopus database published between 2019 and 2024. The findings indicate a noticeable growth in academic publications focusing on audit report lag and its implications for transparency, investor confidence, and financial decision-making. These articles include topics such as auditor competence, audit committee effectiveness, governance structures, and country-level regulatory impacts. The increase in publication volume is influenced by data accessibility, collaborative research funding, and global scholarly interest in audit efficiency and financial risk management. This study offers several recommendations to enhance organizational knowledge related to improving audit timeliness, mitigating information asymmetry, and reducing equity financing costs.
Evaluasi Kinerja Sistem Enterprise Resource Planning (ERP) untuk Meningkatkan Efisiensi Pengelolaan Persediaan Bahan Baku Menggunakan Metode PIECES Framework (Performance, Information, Economy, Control, Efficiency, dan Service) di PT Yuju Indonesia Rizka Dwi Utami; Dwi Irwati; Dwi Indra Prasetya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8968

Abstract

Perkembangan teknologi informasi mendorong perusahaan manufaktur untuk menerapkan sistem Enterprise Resource Planning (ERP) guna meningkatkan efektivitas dan efisiensi proses bisnis, khususnya dalam pengelolaan persediaan bahan baku. PT Yuju Indonesia merupakan perusahaan manufaktur yang bergerak di bidang injection molding komponen otomotif dan elektronik yang telah menerapkan sistem ERP dalam aktivitas logistik dan inventory. Namun, dalam pelaksanaannya masih ditemukan beberapa kendala seperti ketidakstabilan jaringan, keterlambatan input data, serta pencatatan manual ketika sistem mengalami gangguan. Penelitian ini bertujuan untuk mengevaluasi kinerja sistem ERP menggunakan metode PIECES Framework yang terdiri dari aspek Performance, Information, Economy, Control, Efficiency, dan Service. Penelitian menggunakan pendekatan deskriptif dengan metode mixed method yang mengombinasikan pendekatan kuantitatif dan kualitatif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan penyebaran kuesioner kepada pengguna sistem ERP di PT Yuju Indonesia. Pengolahan data dilakukan menggunakan aplikasi SPSS melalui uji validitas, reliabilitas, dan analisis rata-rata (mean). Hasil penelitian menunjukkan bahwa sistem ERP secara umum telah berjalan dengan baik hingga sangat baik. Dimensi Control (4,267) dan Service (4,398) memperoleh kategori Sangat Baik, sedangkan dimensi Performance (3,729) dan Efficiency (3,810) memperoleh nilai terendah dalam kategori Baik. Permasalahan utama disebabkan oleh jaringan sistem yang tidak stabil sehingga menyebabkan proses input data menjadi lambat dan terkadang dilakukan secara manual. Oleh karena itu, rekomendasi perbaikan yang diberikan meliputi peningkatan stabilitas jaringan, penyediaan sistem backup offline, pemeliharaan server secara berkala, dan peningkatan monitoring sistem ERP agar efisiensi kerja dapat berjalan lebih optimal.
Small-Scale Fishermen's Perceptions of the Use of Information Technology in Livelihood Activities in Pallameang Village, Mattirosompe District, Pinrang Regency Annisa Maulid Wina; Andi Adri Arief; Muhammad Dalvi Mustafa; Andi Amri
PONGGAWA : Journal of Fisheries Socio-Economic VOLUME 6, NOMOR 1, MAY 2026
Publisher : Program Studi Sosial Ekonomi Perikanan, Fakultas Ilmu Kelautan dan Perikanan, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35911/ponggawa.v6i1.49924

Abstract

This study aims to determine the type of information technology used and the perception of small-scale fishermen towards its use in livelihood activities in Pallameang Village, Mattirosompe District, Pinrang Regency. The study was conducted in January–February 2025 using a mix method approach, namely a combination of qualitative and quantitative methods. The number of samples of 30 fishermen was determined through cluster random sampling techniques. Primary data were obtained through observation, in-depth interviews, and questionnaires, while secondary data were obtained from documents and literature studies. Data analysis was carried out descriptively and using a Likert scale to measure the level of perception. The results showed that the type of information technology most widely used by fishermen was mobile phones (100%) as the main communication tool, followed by GPS (67%) which was used to determine fishing locations. The Windy application is used by 27% of respondents, the Asia & Africa HD application by 10%, while the compass is only used by 7% of respondents. Fishermen's perception of the use of information technology in fishing activities is very good, but its use in marketing the catch is still relatively low. The obstacles faced by fishermen include limited costs, limited internet networks, and low digital literacy. However, all fishermen stated that they strongly agree and are interested in participating in training related to information technology. Therefore, support from various parties is needed to improve access and skills in information technology for fishermen in order to support their work efficiency and welfare in a sustainable manner.
The Role of Radiant Storytelling in Developing Children's Memory and Information Retention Ainu Zuhriyah
SAHABAT: Jurnal Pendidikan Anak Usia Dini Vol. 1 No. 1 (2025): SAHABAT: Jurnal Pendidikan Anak Usia Dini
Publisher : CV. AGRAPANA MEDIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65789/sahabat.v1i1.92

Abstract

This study examines the role of serial storytelling in enhancing memory and information retention in early childhood. Serial storytelling is a learning method that presents stories continuously, encouraging children to remember, understand, and connect information with prior experiences. This research uses a qualitative approach through library research, reviewing literature on learning strategies, child cognitive psychology, and the implementation of storytelling in early childhood education. The findings indicate that serial storytelling plays several important roles, namely: improving short-term and long-term memory, fostering interest and motivation to learn, enhancing language skills and story comprehension, and stimulating creativity and imagination. When applied appropriately, this method strengthens children's cognitive, social, and emotional skills holistically. Serial storytelling becomes an effective strategy that combines entertainment and learning, allowing children to learn in a fun and continuous manner. This study provides important implications for educators in designing learning activities that stimulate memory, information retention, and optimal child development.
Design of a Web-Based Mountain Equipment Rental Information System: A Case Study of Semeton Pendaki Novaidi; Danang Tejo Kumoro; Ramadhana Agung Pratama
Breakthroughs In Informatics, Networking, Algorithms, Research, And Yield (BINARY) Vol. 1 No. 1 (2025): Genesis of Innovation in Informatics and Networking
Publisher : Breakthroughs In Informatics, Networking, Algorithms, Research, And Yield (BINARY)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study presents the design of a web-based information system for mountain equipment rental at Semeton Pendaki, a local outdoor gear rental business located in Narmada. The current manual rental process has led to various inefficiencies, including limited customer access to equipment availability and slow transaction management. To address these issues, a web-based platform was developed using the System Development Life Cycle (SDLC) with the Waterfall model. The system was implemented using PHP with Laravel framework, VueJS for frontend development, and MySQL for database management. Data collection techniques included observation, interviews with stakeholders, and literature review. The system features include real-time catalog access, online booking, transaction tracking, inventory management, and administrative reporting. System testing was conducted using the black-box method to ensure that each function worked according to specifications. The results indicate that the developed system improves the efficiency and transparency of the rental process. Customers can access the catalog and place orders without visiting the rental location, while administrators benefit from structured transaction records and automated reporting. This system not only enhances user experience but also supports operational competitiveness in an increasingly digital market. The study suggests future enhancements such as integration of online payments, mobile responsiveness, and user data security
The Effect of Organizational Commitment on Employee Performance at The Communication and Information Agency of NTT Province Ayu Delfina Ufi; Tuti Setyorini
Journal of Business, Accounting and Information Technology Vol. 1 No. 1 (2026): February 2026
Publisher : CV. Namora dan Riona Bersaudara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18514580

Abstract

This study aims to analyze the influence of organizational commitment on employee performance at the Communication and Information Agency of East Nusa Tenggara Province. Employee performance is a key factor in supporting the effectiveness of public service delivery, which is influenced not only by structural aspects, but also by psychological factors and employee work behavior. This study uses a quantitative approach with an explanatory design. Data was collected through the distribution of questionnaires to 62 selected employees using simple random sampling techniques. The research instrument was tested for validity and reliability before data analysis was carried out. The analysis techniques used include descriptive statistics and simple linear regression with the help of SPSS software. The results of the descriptive analysis showed that the level of organizational commitment was in the high category, while employee performance was in the good category. The results of the hypothesis test prove that organizational commitment has a positive and significant effect on employee performance. These findings indicate that employees who have emotional attachment, loyalty, and a willingness to contribute to the organization tend to perform more optimally. This research provides a theoretical contribution by strengthening empirical evidence on the role of organizational commitment in improving the performance of public sector employees, as well as practical implications for organizational leaders in designing human resource management policies that are oriented towards strengthening commitment and improving the performance of apparatus.
Analysis of Regional Accounting and Asset Management Information Systems at Local Government Sangrila Gladys Miracle Blegur
Journal of Business, Accounting and Information Technology Vol. 1 No. 2 (2026): May 2026
Publisher : CV. Namora dan Riona Bersaudara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20469302

Abstract

This study aims to analyze the implementation of the accounting information system (AIS) in the management of regional assets at the Regional Revenue and Asset Agency (BPAD) of East Nusa Tenggara Province. The research focuses on evaluating the effectiveness of AIS components, including human resources, procedures, data quality, and infrastructure in supporting asset management activities. A qualitative approach was employed using interviews, observations, and document analysis to obtain a comprehensive understanding of the system in practice. The findings indicate that the AIS has generally supported administrative processes and financial reporting by enabling systematic recording and documentation of regional assets. However, the system has not yet achieved optimal effectiveness. The main challenges are related to limited technical competence among employees and inconsistencies in asset data, such as incomplete records and input errors. These issues are largely influenced by the reliance on Microsoft Excel as a temporary system, which lacks integration and automated control features. On the other hand, procedural and infrastructure aspects are relatively well established, as indicated by the availability of standard operating procedures and adequate facilities. The study concludes that improving human resource capacity, strengthening data validation processes, and developing an integrated AIS are essential to enhance the effectiveness, transparency, and accountability of regional asset management.

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