Garuda - Garba Rujukan Digital

PERENCANAAN PEMBELAJARAN KIMIA BERBASIS DIGITAL DALAM MEMPERKUAT MORAL GENERASI Z DI SMA MUHAMMADIYAH 13 JAKARTA Sry Meylaningsih; Maman Suryaman
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v6i4.12029

The inherent characteristics of Generation Z with digital devices trigger moral degradation and ethical decline due to unfiltered digital information flows. This condition requires educational institutions to design science learning strategies that integrate technological skills with noble character cultivation. This qualitative case study aims to describe the planning of digital-based chemistry learning in strengthening the morals of Generation Z students at SMA Muhammadiyah 13 Jakarta. Data collection was conducted through in-depth interviews with the principal, vice principal for curriculum, chemistry teachers, and students, reinforced by classroom observations and instructional module documentation. Data analysis proceeded interactively through data reduction, data display, and conclusion drawing. The findings revealed that digital chemistry learning planning utilized Google Classroom, PhET simulations, and Islamic value-based educational videos, yet remained confined to individual teacher initiatives without formal institutional curriculum standard operating procedures. Moral reinforcement was executed by internalizing digital etiquette, scientific integrity, and virtual discipline. Integrated policy synchronization and teacher competency development are essential for effectively solidifying student character. ABSTRAK Karakteristik Generasi Z yang lekat dengan gawai memicu krisis degradasi moral dan penurunan etika akibat masifnya arus informasi digital tanpa penyaring nilai. Kondisi tersebut menuntut institusi pendidikan merancang strategi pembelajaran sains yang mengintegrasikan kecakapan teknologi dengan penanaman karakter luhur. Penelitian kualitatif studi kasus ini bertujuan mendeskripsikan perencanaan pembelajaran kimia berbasis digital dalam memperkuat moral peserta didik Generasi Z di SMA Muhammadiyah 13 Jakarta. Pengumpulan data dilakukan melalui wawancara mendalam terhadap kepala sekolah, wakil kurikulum, guru kimia, dan siswa, diperkuat observasi pembelajaran serta dokumentasi modul ajar. Analisis data berlangsung secara interaktif melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian mengungkap bahwa perencanaan pembelajaran kimia digital telah memanfaatkan Google Classroom, simulasi PhET, dan video edukasi berbasis nilai Islami, namun perencanaannya masih terbatas pada inisiatif mandiri guru serta belum dibakukan dalam dokumen kurikulum operasional sekolah. Penguatan moral dilakukan lewat internalisasi adab digital, kejujuran ilmiah, dan kedisiplinan daring. Sinkronisasi kebijakan terpadu dan pembinaan kompetensi guru mutlak diperlukan agar digitalisasi pembelajaran sains efektif mengokohkan karakter peserta didik.

ANALISIS KESALAHAN SISWA KELAS V SEKOLAH DASAR DALAM MENYELESAIKAN SOAL PEMBAGIAN DARI NEWMAN ERROR ANALYSIS Tari Marselia; Tatang Herman
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v6i4.12063

Division word problems remain a major difficulty for elementary students because they require contextual understanding and mathematical modeling. However, previous studies on students' errors in division have generally been descriptive and have not specifically positioned transformation errors as the main focus of analysis in relation to students' mathematical ability levels. This study aims to analyze the types of errors and learning difficulties experienced by fifth-grade elementary school students in solving division word problems based on Newman Error Analysis (NEA) and to identify error patterns according to students' ability levels. The study employed a qualitative descriptive case study involving ten fifth-grade students selected purposively based on variations in mathematical ability. Data were collected through diagnostic tests and semi-structured interviews and analyzed according to the stages of Newman Error Analysis: Reading, Comprehension, Transformation, Process Skills, and Encoding. The findings revealed that transformation errors were the most dominant type of error, particularly among students with medium and low mathematical abilities, indicating difficulties in constructing and maintaining appropriate mathematical models. Comprehension errors also reflected misconceptions regarding the meaning of division and remainder concepts. These findings indicate a proceptual gap between division as a procedural operation and division as a meaningful mathematical concept. This study underscores the importance of strengthening conceptual understanding, mathematical representation, procedural fluency, and reflective thinking in elementary mathematics instruction, while also offering practical implications for teachers in designing targeted instruction and remedial interventions aligned with the specific cognitive stage at which students experience difficulty. ABSTRAK Soal cerita pembagian masih menjadi sumber kesulitan bagi siswa sekolah dasar karena menuntut kemampuan memahami konteks dan membentuk model matematika yang sesuai. Namun, penelitian mengenai kesalahan siswa pada materi pembagian masih cenderung bersifat deskriptif umum dan belum menempatkan kesalahan transformasi sebagai fokus utama analisis yang dikaitkan dengan tingkat kemampuan siswa. Penelitian ini bertujuan untuk menganalisis jenis kesalahan dan kesulitan belajar siswa kelas V sekolah dasar dalam menyelesaikan soal cerita pembagian berdasarkan Newman Error Analysis (NEA) serta mengidentifikasi pola kesalahan berdasarkan tingkat kemampuan siswa. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus deskriptif terhadap sepuluh siswa kelas V sekolah dasar yang dipilih secara purposive berdasarkan variasi kemampuan matematika. Data dikumpulkan melalui tes diagnostik dan wawancara semi-terstruktur, kemudian dianalisis berdasarkan tahapan Newman Error Analysis, yaitu Reading, Comprehension, Transformation, Process Skills, dan Encoding. Hasil penelitian menunjukkan bahwa kesalahan transformasi menjadi kesalahan paling dominan, terutama pada siswa berkemampuan sedang dan rendah, yang ditandai oleh kesulitan membentuk dan mempertahankan model matematika yang sesuai. Kesalahan comprehension juga menunjukkan adanya miskonsepsi terhadap makna pembagian dan konsep sisa. Temuan ini mengindikasikan adanya kesenjangan proceptual antara pembagian sebagai prosedur perhitungan dan pembagian sebagai konsep matematis bermakna. Penelitian ini menegaskan pentingnya penguatan pemahaman konseptual, representasi matematis, keterampilan prosedural, dan kemampuan reflektif dalam pembelajaran matematika sekolah dasar, sekaligus memberikan implikasi praktis bagi guru dalam merancang pembelajaran dan intervensi remedial yang lebih tepat sasaran sesuai dengan tahap kognitif tempat siswa mengalami kesulitan.

A SEJARAH DAN DINAMIKA PENDIDIKAN ISLAM SERTA KONTRIBUSINYA TERHADAP PEMBANGUNAN SOSIAL CAMBODIA Katni Katni; Sunarno Sunarno; Hanif Ikhsani; Agus Supatma; Mohamad Zein Musa
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v6i4.12088

Studies on Islamic education in Cambodia remain limited, particularly regarding the relationship between the history of Cham Muslim Islamization, institutional transformation, and social development. This qualitative study aims to analyze the history, institutional dynamics, and contributions of Islamic education to Cham identity, religious moderation, and social development in modern Cambodia. Utilizing a library research approach and historical-analytical methods, data were gathered from relevant literature and evaluated through content and historical analysis. The results indicate that Islamic education evolved alongside trade and migration networks. Institutional dynamics transformed from traditional community-based systems (halaqah) into modern educational institutions post-Khmer Rouge. Islamic education plays a strategic role in reproducing Cham identity, strengthening religious moderation, improving human resource quality, and fostering inclusive social development in multicultural Cambodia. In conclusion, Islamic education serves as a social transformation and cultural reconciliation instrument that strengthens minority Muslim social cohesion within Cambodia's multicultural landscape. ABSTRAK Kajian tentang pendidikan Islam di Kamboja masih relatif terbatas, terutama yang mengkaji keterkaitan antara sejarah Islamisasi masyarakat Muslim Cham, transformasi kelembagaan pendidikan Islam, dan kontribusinya terhadap pembangunan sosial masyarakat kontemporer. Penelitian kualitatif ini bertujuan untuk menganalisis sejarah perkembangan, dinamika perubahan sistem kelembagaan, serta kontribusi pendidikan Islam terhadap penguatan identitas etnis Muslim Cham, moderasi beragama, dan pembangunan sosial di Kamboja modern. Menggunakan metode studi kepustakaan dan pendekatan historis-analitis, data bersumber dari literatur sekunder yang relevan dan dianalisis melalui analisis isi serta historis. Hasil penelitian menunjukkan bahwa pendidikan Islam berkembang seiring proses Islamisasi masyarakat Cham melalui jaringan perdagangan dan migrasi. Dinamika kelembagaan mengalami transformasi dari sistem tradisional berbasis komunitas (halaqah) menuju lembaga modern pascakonflik Khmer Merah. Pendidikan Islam terbukti berperan strategis sebagai sarana reproduksi identitas Muslim Cham, penguatan moderasi beragama, peningkatan kualitas sumber daya manusia, serta mendorong pembangunan sosial inklusif dalam masyarakat multikultural Kamboja. Kesimpulannya, pendidikan Islam berfungsi sebagai instrumen transformasi sosial dan rekonsiliasi budaya yang memperkuat kohesi masyarakat Muslim minoritas di tengah dominasi mayoritas Buddha Kamboja modern.

EKSPLORASI KOMPENSASI ISLAMI DAN EMPLOYEE ENGAGEMENT DALAM MEMBANGUN KINERJA PEGAWAI BERBASIS NILAI AL-MA'UN PADA AMAL USAHA AISYIYAH Dewi Kumala Sari; Dwi Agustin; Sardimi Sardimi; Asmawati Asmawati; Jasiah Jasiah
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v6i4.12101

This study aims to explore the role of Islamic compensation and employee engagement in building employee performance based on Al-Ma'un values at Amal Usaha Aisyiyah in Palangka Raya City. This research employs a descriptive qualitative approach located at the Regional Leadership of Aisyiyah (Pimpinan Daerah Aisyiyah) of Palangka Raya City and TK Aisyiyah Bustanul Athfal 2 Palangka Raya. Research informants were determined through purposive sampling, consisting of three policymakers and institutional managers. Data were collected through in-depth interviews, observation, and documentation, then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which encompasses data condensation, data display, and conclusion drawing. The results demonstrate that Islamic compensation grounded in the principles of justice (keadilan), trustworthiness (amanah), and appreciation fosters a sense of being valued and enhances employee work motivation. Employee engagement is built through active participation in organizational activities, training, and decision-making, thereby strengthening dedication and organizational commitment. The Al-Ma'un value serves as a moral foundation directing employees to interpret work as a form of worship (ibadah) and social service. The integration of Islamic compensation, employee engagement, and Al-Ma'un values is proven to shape employee performance characterized by increased responsibility, productivity, and service quality. ABSTRAK Penelitian ini bertujuan mengeksplorasi peran kompensasi Islami dan employee engagement dalam membangun kinerja pegawai berbasis nilai Al-Ma'un pada Amal Usaha Aisyiyah di Kota Palangka Raya. Penelitian ini menggunakan pendekatan kualitatif deskriptif yang berlokasi di Pimpinan Daerah Aisyiyah Kota Palangka Raya dan TK Aisyiyah Bustanul Athfal 2 Palangka Raya. Informan penelitian ditentukan secara purposive sampling yang terdiri atas tiga orang pengambil kebijakan dan pengelola lembaga. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis menggunakan model analisis interaktif Miles, Huberman, dan Saldaña yang meliputi kondensasi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa kompensasi Islami yang berlandaskan prinsip keadilan, amanah, dan penghargaan mampu menumbuhkan rasa dihargai serta meningkatkan motivasi kerja pegawai. Keterlibatan pegawai dibangun melalui partisipasi aktif dalam kegiatan organisasi, pelatihan, dan pengambilan keputusan sehingga memperkuat dedikasi dan komitmen organisasi. Nilai Al-Ma'un berperan sebagai fondasi moral yang mengarahkan pegawai untuk memaknai pekerjaan sebagai bentuk ibadah dan pelayanan sosial. Integrasi kompensasi Islami, employee engagement, dan nilai Al-Ma'un terbukti membentuk kinerja pegawai yang ditandai oleh meningkatnya tanggung jawab, produktivitas, dan kualitas pelayanan.

PENGARUH LATIHAN PERMAINAN TARGET TERHADAP AKURASI SHOOTING FUTSAL PADA PESERTA EKSTRAKURIKULER DI SMP ISLAM AL-ALIFAH JAKABARING Lean Putra; Farizal Imansyah; Perabu Nita
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v6i4.12186

Low shooting accuracy among junior high school futsal extracurricular participants is largely driven by a lack of target-oriented training variations [R1]. This study aimed to determine the effect of target game training on futsal shooting accuracy among extracurricular participants at SMP Islam Al-Alifah Jakabaring. This study employed an experimental method using a One Group Pretest-Posttest Design. The population consisted of 20 students participating in the futsal extracurricular program at SMP Islam Al-Alifah Jakabaring. The sampling technique used was total sampling, in which all members of the population were selected as research participants. The research instrument was a futsal shooting accuracy test. The research program was conducted over 12 meetings consisting of one pretest session, ten treatment sessions, and one posttest session. Data were analyzed using descriptive statistics, the Shapiro-Wilk normality test, and the Paired Sample t-Test with the assistance of SPSS version 27 at a significance level of 0.05. The results showed that the mean pretest score was 23.75, while the mean posttest score was 35.60. The normality test indicated that the data were normally distributed with significance values of 0.952 for the pretest and 0.123 for the posttest. The hypothesis test showed that the calculated t-value was 22.592, which was higher than the t-table value of 2.093 (22.592 > 2.093), with a significance value of 0.001 < 0.05. Therefore, it can be concluded that target game training has a significant effect on futsal shooting accuracy among extracurricular participants at SMP Islam Al-Alifah Jakabaring. ABSTRAK Rendahnya akurasi shooting pada peserta ekstrakurikuler futsal di sekolah menengah pertama disebabkan oleh minimnya variasi latihan yang berorientasi pada ketepatan sasaran [R1]. Penelitian ini bertujuan untuk mengetahui pengaruh latihan permainan target (target game) terhadap akurasi shooting futsal pada peserta ekstrakurikuler SMP Islam Al-Alifah Jakabaring. Penelitian ini menggunakan metode eksperimen dengan desain One Group Pretest-Posttest Design. Populasi dalam penelitian ini berjumlah 20 siswa peserta ekstrakurikuler futsal SMP Islam Al-Alifah Jakabaring. Teknik pengambilan sampel menggunakan total sampling sehingga seluruh populasi dijadikan sampel penelitian. Instrumen penelitian menggunakan tes akurasi shooting futsal. Program penelitian dilaksanakan selama 12 pertemuan yang terdiri atas 1 kali pretest, 10 kali treatment, dan 1 kali posttest. Analisis data dilakukan menggunakan statistik deskriptif, uji normalitas Shapiro-Wilk, dan uji hipotesis menggunakan Paired Sample t-Test dengan bantuan SPSS versi 27 pada taraf signifikansi 0,05. Hasil penelitian menunjukkan rata-rata nilai pretest sebesar 23,75 dan rata-rata nilai posttest sebesar 35,60. Hasil uji normalitas menunjukkan data berdistribusi normal dengan nilai signifikansi pretest sebesar 0,952 dan posttest sebesar 0,123. Hasil uji hipotesis menunjukkan nilai sebesar 22,592 lebih besar daripada sebesar 2,093 ( ) dengan nilai signifikansi . Berdasarkan hasil penelitian dapat disimpulkan bahwa latihan permainan target berpengaruh signifikan terhadap peningkatan akurasi shooting futsal pada peserta ekstrakurikuler SMP Islam Al-Alifah Jakabaring.

DATA-BASED EDUCATION PLANNING THROUGH EDUCATION REPORT CARD AT SMPN 3 CIKARANG PUSAT, BEKASI REGENCY Yayah Asiah Nurpadilah; Maman Suryaman
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v6i4.12263

The increasing need to utilize education data as a solid foundation for improving planning quality and strategic decision-making at the educational unit level forms the essential background of this study. This research aims to examine the comprehensive implementation of data-based education planning through the Rapor Pendidikan platform at SMP Negeri 3 Cikarang Pusat, Bekasi Regency. Employing a qualitative approach with a case study design, data were gathered via semi-structured interviews, direct observations, and documentation studies involving the principal, vice principals, and teachers. Data analysis followed the interactive model of Miles and Huberman, comprising data reduction, data display, and conclusion drawing. The findings reveal that data-based planning is systematically implemented through data analysis, collaborative reflection, and program formulation integrated into the Rencana Kerja Sekolah (RKS) and Rencana Kerja Tahunan (RKT). Principal leadership and teacher participation act as primary catalysts, although challenges such as limited data literacy and time constraints persist. This study offers practical implications for optimizing educational planning and enriches literature on data-driven educational management. ABSTRAK Meningkatnya kebutuhan untuk memanfaatkan data pendidikan sebagai landasan yang kokoh guna meningkatkan kualitas perencanaan dan pengambilan keputusan strategis di tingkat satuan pendidikan menjadi latar belakang esensial dari penelitian ini. Penelitian ini bertujuan untuk mengkaji implementasi komprehensif perencanaan berbasis data melalui platform Rapor Pendidikan di SMP Negeri 3 Cikarang Pusat, Kabupaten Bekasi. Menggunakan pendekatan kualitatif dengan desain studi kasus (case study), data dikumpulkan melalui wawancara semi-terstruktur, observasi langsung, dan studi dokumentasi yang melibatkan kepala sekolah, wakil kepala sekolah, dan guru. Analisis data mengikuti model interaktif Miles dan Huberman yang terdiri atas reduksi data (data reduction), penyajian data (data display), dan penarikan kesimpulan (conclusion drawing). Temuan penelitian mengungkapkan bahwa perencanaan berbasis data diimplementasikan secara sistematis melalui analisis data, refleksi kolaboratif, dan perumusan program yang terintegrasi ke dalam Rencana Kerja Sekolah (RKS) dan Rencana Kerja Tahunan (RKT). Kepemimpinan kepala sekolah dan partisipasi guru bertindak sebagai katalis utama, meskipun tantangan seperti keterbatasan literasi data (data literacy) dan kendala waktu masih terus ada. Studi ini menawarkan implikasi praktis untuk mengoptimalkan perencanaan pendidikan serta memperkaya literatur mengenai manajemen pendidikan berbasis data (data-driven educational management).

KRITIK ZIAUDDIN SARDAR TERHADAP SAINTISME MELALUI EPISTEMOLOGI POSTNORMAL DAN RELEVANSINYA DALAM ISLAMISASI ILMU PENGETAHUAN Ibrahim Ibrahim; Eva Dewi
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v6i4.12265

The dominance of scientism in modern science has reduced the scope of scientific truth while marginalizing non-Western knowledge systems, whereas contemporary discourse on science-religion integration remains limited to superficial theological justifications. This qualitative study aims to comprehensively analyze Ziauddin Sardar’s epistemological critique of scientism and to formulate its paradigmatic implications for the project of the Islamization of knowledge. The study employs a critical-analytical literature review, utilizing Sardar’s philosophical works as primary data sources, supported by standardized documentation instruments and content analysis techniques. The research identifies three key conceptual contributions: the establishment of complexity and uncertainty as inherent epistemological categories; the deconstruction of Western scientific universalism as a form of colonial hegemony; and the conceptualization of the "extended peer community" as a model of epistemic democracy grounded in the principle of consultation (shura). It is concluded that Sardar’s thought offers a fundamental paradigm shift moving beyond mere content adaptation toward a transformative and autonomous epistemological reconstruction. This research contributes theoretically to the development of an Islamic philosophy of science that is decolonial and relevant to contemporary challenges. ABSTRAK Dominasi saintisme dalam sains modern telah mereduksi kebenaran ilmiah sekaligus meminggirkan sistem pengetahuan non-Barat, sementara wacana integrasi sains-agama kontemporer masih terbatas pada justifikasi teologis permukaan. Penelitian kualitatif ini bertujuan menganalisis secara komprehensif kritik epistemologis Ziauddin Sardar terhadap saintisme serta merumuskan implikasi paradigmatiknya bagi proyek Islamisasi ilmu pengetahuan. Pendekatan yang digunakan adalah studi kepustakaan (library research) analitis-kritis dengan sumber data primer berupa karya-karya filosofis Sardar, yang didukung instrumen dokumentasi terstandar dan teknik analisis isi (content analysis). Kajian ini menemukan tiga kontribusi konseptual utama: penetapan kompleksitas dan ketidakpastian sebagai kategori epistemologis inheren, pembongkaran universalisme sains Barat sebagai hegemoni kolonial, serta konseptualisasi extended peer community sebagai model demokrasi epistemik berbasis prinsip musyawarah (syura). Disimpulkan bahwa pemikiran Sardar menawarkan pergeseran paradigma fundamental dari sekadar adaptasi konten menuju rekonstruksi epistemologis yang transformatif dan mandiri. Penelitian ini memberikan kontribusi teoritis bagi pengembangan filsafat ilmu Islam yang dekolonial dan relevan dengan tantangan kontemporer.

MODERASI ISLAM DIALOG NORMATIF DAN HISTORIS ANTARA TEKS KEAGAMAAN DAN PRAKTIK KEBERAGAMAAN NUSANTARA Nur Annisa; Eva Dewi
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v6i4.12315

Islamic moderation studies in Indonesia frequently fall into a dichotomy between isolated normative textual approaches and purely socio-historical descriptions lacking solid theological foundations. This study aims to analyze the dialectical integration between the normative doctrine of wasathiyah in sacred texts and the historical dynamics of religious practices among Nusantara Muslim societies. Employing a qualitative analytical-comparative library research method combined with a maqashidi hermeneutical approach, this research examines canonical Qur'anic texts, hadith corpora, classical jurisprudence literature, and historical manuscripts of Nusantara Islam. The findings indicate that the normative framework of wasathiyah manifests through four substantive pillars: tawassuth, tawazun, tasamuh, and i'tidal. These four theological pillars are contextually articulated through the cultural institutionalization of sharia during the Wali Songo era, 17th-to-19th-century ulama scholarly networks, and modern religious movements. This normative-historical dialogue confirms that religious moderation in Indonesia is not a passive theological compromise, but rather a dynamic ijtihad methodology rooted firmly in orthodox Islamic intellectual tradition. These insights provide a contextual theological synthesis essential for addressing contemporary religious ideological fragmentation within digital public spheres. ABSTRAK Kajian moderasi Islam di Indonesia sering kali terjebak pada dikotomi pendekatan normatif teks yang terisolasi atau deskripsi sosiologis historis semata tanpa landasan teologis kokoh. Penelitian ini bertujuan menganalisis integrasi dialektis antara doktrin normatif wasathiyah dalam teks keagamaan dan dinamika historis praktik keberagamaan masyarakat Muslim Nusantara. Menggunakan metode studi kepustakaan kualitatif analitis-komparatif dengan pendekatan hermeneutika maqashidi, penelitian ini menelaah teks kanonik Al-Qur'an, korpus hadis, literatur fikih klasik, serta manuskrip sejarah Islam Nusantara. Hasil penelitian menunjukkan bahwa kerangka normatif wasathiyah mewujud dalam empat pilar substantif, yakni tawassuth, tawazun, tasamuh, dan i'tidal. Keempat pilar teologis tersebut terbukti terartikulasi secara kontekstual dalam institusionalisasi syariat kultural era Wali Songo, jejaring keilmuan ulama abad ke-17 hingga 19, serta moderasi gerakan keagamaan modern. Dialog normatif-historis ini menegaskan bahwa moderasi beragama di Indonesia bukanlah kompromi teologis yang pasif, melainkan metodologi ijtihad dinamis yang berakar kuat pada tradisi keilmuan Islam ortodoks. Temuan ini menghasilkan sintesis teologis kontekstual yang esensial guna merespons fragmentasi ideologi keagamaan kontemporer di ruang publik digital secara efektif.

BOOK-TAX DIFFERENCE DAN MANAJEMEN LABA : PERAN KOMITE AUDIT DIPERTANYAKAN Rahmi Arum Fitria; Sulhendri Sulhendri
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v6i4.12356

The practice of financial reporting manipulation remains a crucial issue as it potentially distorts earnings quality, triggers information asymmetry, and undermines stakeholders' investment decisions. This study aims to analyze the effect of book-tax difference and liquidity pressure on earnings management, as well as examine the moderating role of the audit committee in the healthcare sector listed on the Indonesia Stock Exchange during 2019–2023. This quantitative research utilizes secondary data from 21 companies selected via purposive sampling, yielding 105 panel data observations. Data were analyzed using the common effect model and moderated regression analysis. The results prove that the book-tax difference has a positive and significant effect on earnings management, indicating substantial managerial discretion in exploiting accounting and tax gaps. Conversely, liquidity pressure has no significant effect on earnings management due to operational cash flow stability in the healthcare sector during the pandemic and recovery periods. Moderation testing shows that the audit committee is unable to moderate the effects of both independent variables on earnings management due to suboptimal supervisory functions. These findings emphasize the importance of strengthening the audit committee's independence and substantive competence to constrain opportunistic managerial behavior in corporate financial reporting sustainably. ABSTRAK Praktik manipulasi pelaporan keuangan masih menjadi isu krusial karena berpotensi mendistorsi kualitas laba, memicu asimetri informasi, dan merugikan keputusan investasi pemangku kepentingan. Penelitian ini bertujuan menganalisis pengaruh book-tax difference dan tekanan likuiditas terhadap manajemen laba serta menguji peran moderasi komite audit pada sektor kesehatan di Bursa Efek Indonesia periode 2019–2023. Penelitian kuantitatif ini menggunakan data sekunder dari 21 perusahaan yang dipilih melalui teknik purposive sampling sehingga menghasilkan 105 observasi data panel. Analisis data dilakukan dengan common effect model dan moderated regression analysis. Hasil penelitian membuktikan bahwa book-tax difference berpengaruh positif dan signifikan terhadap manajemen laba, mengindikasikan tingginya diskresi manajerial dalam memanfaatkan celah akuntansi dan perpajakan. Sebaliknya, tekanan likuiditas tidak berpengaruh signifikan terhadap manajemen laba karena stabilitas arus kas operasional sektor kesehatan selama masa pandemi dan pemulihan. Pengujian moderasi menunjukkan komite audit tidak mampu memoderasi pengaruh kedua variabel independen terhadap manajemen laba akibat fungsi pengawasan yang belum optimal. Temuan ini menegaskan pentingnya penguatan independensi serta kompetensi substantif komite audit guna menekan perilaku oportunistik manajemen dalam pelaporan keuangan perusahaan secara berkelanjutan.

STRATEGI DAN KEBIJAKAN KEPALA DESA DALAM PEMENUHAN KEBUTUHAN HAK ANAK STUNTING Neo Gusta L’ Barda
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v6i4.12382

Stunting is a serious global threat affecting future human resource quality, prompting the issuance of national-level regulatory policies. This study aims to analyze the strategies and policies of the Village Head in fulfilling the rights of stunted children, while identifying supporting and inhibiting factors. Using an empirical legal qualitative approach, primary data were gathered through in-depth interviews with the Village Head, village midwife, and Village BPD, alongside observation and document study. The results show that Krasak Village Government has drafted a Village Regulation as a legal basis and operational guide for specific and sensitive nutrition interventions. However, the implementation of stunting reduction strategies faces internal constraints, including low family economic status, limited health education, and weak program monitoring systems. Conversely, budget allocation availability and inter-institutional synergy serve as key driving factors. In conclusion, the ratification of village regulations and strengthened stakeholder collaboration are urgent to optimize the fulfillment of children's rights sustainably. ABSTRAK Stunting merupakan ancaman global serius yang memengaruhi kualitas sumber daya manusia di masa depan, sehingga memicu lahirnya berbagai kebijakan regulasi tingkat nasional. Penelitian ini bertujuan untuk menganalisis strategi serta kebijakan Kepala Desa dalam pemenuhan hak anak stunting, sekaligus mengidentifikasi faktor pendukung dan penghambatnya. Menggunakan pendekatan yuridis empiris kualitatif, data primer diperoleh melalui wawancara mendalam bersama Kepala Desa, bidan desa, dan Badan Permusyawaratan Desa (BPD), serta dikombinasikan dengan observasi dan studi dokumen. Hasil penelitian menunjukkan bahwa Pemerintah Desa Krasak telah menyusun draft Peraturan Desa (Perdes) sebagai bentuk kepastian hukum dan pedoman operasional intervensi gizi spesifik maupun sensitif. Meskipun demikian, pelaksanaan strategi penanganan stunting masih menghadapi kendala internal berupa rendahnya kondisi ekonomi keluarga, keterbatasan edukasi pola hidup sehat, serta lemahnya sistem pengawasan program. Di sisi lain, ketersediaan alokasi anggaran dan sinergi antarlembaga menjadi pendorong utama keberhasilan program. Kesimpulannya, pengesahan regulasi desa dan penguatan kolaborasi pemangku kepentingan sangat mendesak untuk mengoptimalkan pemenuhan hak-hak anak secara berkelanjutan.

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Contact Name
Muhamad Suhardi

Contact Email
jurnal.P4I@gmail.com

Phone
+6289681071805

Journal Mail Official
jurnal.P4I@gmail.com

Editorial Address
Lingkungan Handayanai, Kel. Leneng, Kec. Praya, Kab. Lombok Tengah

Location
Unknown,

Unknown

INDONESIA

Abstract

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Muhamad Suhardi

Contact Email jurnal.P4I@gmail.com

Phone +6289681071805

Journal Mail Official jurnal.P4I@gmail.com

Editorial Address Lingkungan Handayanai, Kel. Leneng, Kec. Praya, Kab. Lombok Tengah

Location Unknown, Unknown INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Muhamad Suhardi

Contact Email
jurnal.P4I@gmail.com

Phone
+6289681071805

Journal Mail Official
jurnal.P4I@gmail.com

Editorial Address
Lingkungan Handayanai, Kel. Leneng, Kec. Praya, Kab. Lombok Tengah

Location
Unknown,

Unknown

INDONESIA