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AKADEMIK: Jurnal Mahasiswa Humanis
Published by Perhimpunan Sarjana Ekonomi dan Bisnis
ISSN : -     EISSN : 27748863     DOI : 10.37481/jmh
Core Subject : Religion, Humanities, Education, Social,
Religion Humanities Education Social Sciences
AKADEMIK: Jurnal Mahasiswa Humanis merupakan jurnal elektronik bagi mahasiswa agama, pendidikan, hukum politik, komunikasi, dan psikologi di dalam mempublikasi karya tulis ilmiah (sebagai tugas akhir), baik berupa skripsi, tesis maupun disertasi.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 314 Documents
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Optimalisasi Pembiayaan Pendidikan Berbasis Kinerja untuk Peningkatan Mutu Pembelajaran di Masyarakat (Studi Kasus BOS Kinerja di SMA Kota Palangka Raya) Mulyadi, Edi; Dewi, Wahi Sari; Sulistyaningrum, Wiwiek; Ni’mah, Istiqomah; Wuryani, Etti Dwi
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1646

Abstract

This study addresses the challenge of improving learning quality in senior high schools located in resource limited regions, with a specific focus on Palangka Raya City. In this context, the Performance-Based School Operational Assistance program (BOS Kinerja) serves as a strategic incentive-based funding mechanism to enhance educational outcomes. The study aims to examine the implementation of BOS Kinerja and its impact on teacher competence, student engagement, and academic achievement. A descriptive qualitative approach was employed, combining a literature review and documentation analysis. Data sources included BOS Kinerja reports from 2022-2024, school learning evaluation records, and relevant academic literature. Thematic content analysis was used to interpret the data. The findings reveal that BOS Kinerja funds were primarily allocated for teacher training in Higher-Order Thinking Skills (HOTS), strengthening formative assessment, procuring digital learning tools, and developing project-based and differentiated learning models. These initiatives contributed to improved teacher competence, increased student participation, better academic performance, and reduced absenteeism. However, several challenges persist, such as limited managerial human resources, weak monitoring from local education authorities, and the absence of inter-school evaluation forums. The study recommends strengthening school leadership and managerial capacity, implementing systematic and collaborative evaluation mechanisms, and fostering cross-school collaboration to maximize the long term benefits of BOS Kinerja.
Peran Komite Sekolah dalam Meningkatkan Pendidikan Masyarakat melalui Optimalisasi Dana BOS Kinerja di Kabupaten Buton Tengah Suyati, Suyati; Wandira, Ayu; Hasanudin, Irpan; Hikmatiah, Waode; Tania, Nuril
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1647

Abstract

This study examines the strategic role of school committees in optimizing the use of Performance-Based School Operational Assistance (BOS Kinerja) funds to strengthen community education in Buton Tengah Regency, Indonesia. The research was motivated by limited community participation and the need for transparent fund management in local schools. The objective is to analyze how school committees contribute to participatory governance, transparency, and educational empowerment. A descriptive qualitative method was applied, involving purposive selection of five elementary and junior high schools receiving BOS Kinerja. Data were collected through in-depth interviews with school principals, treasurers, and committee members, supported by direct observation and document analysis. The findings indicate that active school committees enhance the effectiveness of fund allocation by ensuring participatory planning, promoting transparency, and facilitating collaboration between schools and communities. Committees also support community-based programs such as parenting classes, literacy initiatives, and skills training, which broaden the role of schools as centers of community education. The study concludes that strengthening school committee capacity and institutionalizing their involvement throughout the BOS management cycle are essential for improving accountability and building inclusive, community-driven education governance.
Pembiayaan Pendidikan Berbasis Kinerja dan Penguatan Pendidikan Masyarakat (Studi Implementasi BOS Kinerja pada Sekolah Menengah Atas di Papua) Ningsih, Nur; Syafriadi, Syafriadi; T, Musdalifa; Khasanah, Rohmatun; Abdullah, Rahibun
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1648

Abstract

Educational inequality in Indonesia’s frontier, outermost, and disadvantaged (3T) regions remains a major challenge, particularly in Papua where education development indicators lag behind the national average. To address this issue, the government introduced the Performance-Based School Operational Assistance (BOS Kinerja) program as an incentive for schools to improve quality through better management and academic outcomes. This study aims to evaluate the implementation of BOS Kinerja in senior high schools (SMA) in Papua and to identify its impacts, challenges, and opportunities for improvement. Using a descriptive qualitative approach, data were collected through interviews with principals, teachers, and school committees, complemented by observations and document analysis in four recipient schools located in Jayapura and Mimika Regencies. The findings indicate that BOS Kinerja supports teacher professional development, instructional innovation, and student engagement, particularly in schools with strong leadership and participatory governance. Nevertheless, significant obstacles remain, including limited human resources, delayed fund disbursement, geographical constraints, and performance indicators that are not fully context-sensitive. Strengthening digital financial management, enhancing school leadership capacity, and fostering community participation and cross-sector partnerships are identified as key strategies for ensuring more effective and sustainable implementation of BOS Kinerja in Papua.
Optimalisasi Dana BOSP untuk Pemberdayaan Pendidikan Masyarakat di PKBM Wilayah Surabaya Dewi, Dyah Purnama Tri Utami; Nofiyanti, Tia; Asmi, Nurul; Arisman, Arisman; Purwanto, Purwanto
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1649

Abstract

This study investigates the optimization strategies of School Operational Assistance Funds (BOSP) in enhancing community education empowerment through Community Learning Centers (PKBM) in Surabaya. Despite BOSP’s potential as a public funding mechanism, many PKBMs face persistent issues such as weak managerial capacity, delayed fund disbursement, and inadequate financial reporting systems. The study aims to fill this research gap by analyzing how participatory and transparent fund management contributes to community empowerment. Using a descriptive qualitative approach, data were collected from 18 informants consisting of PKBM managers, tutors, and learners across four BOSP-recipient PKBMs through in-depth interviews, field observations, and document reviews. The findings reveal that PKBMs allocating BOSP towards functional skill training such as sewing, entrepreneurship, and digital literacy successfully enhanced learners’ economic and social capacities. Moreover, institutions that adopted transparent financial reporting and community-based planning fostered higher participation and accountability. However, structural challenges remain, particularly in standardizing reporting systems and improving managerial skills. This study contributes to the literature by highlighting BOSP’s role not merely as an operational budget but as a strategic instrument for social transformation, emphasizing digital accountability and inclusive participation as prerequisites for sustainable non-formal education governance.
Dana BOSP sebagai Instrumen Pemberdayaan Literasi Kewargaan di Pendidikan Nonformal (Studi Kasus di PKBM Provinsi Jawa Timur) Adea, Adea; Syukran, Syukran; Darmison, Vivi Resti; Arni, Herda; Ansori, Aan
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1650

Abstract

Community Learning Centers (PKBM) in East Java play a crucial role in expanding access to non-formal education and fostering civic engagement. However, the implementation of the Operational Assistance for Education Units (BOSP) faces persistent challenges, including limited tutor capacity, low community participation, and insufficient financial transparency. This study aims to analyze how BOSP funds can be optimized to strengthen civic literacy in PKBM. Using a descriptive qualitative approach, data were collected through interviews, participatory observations, and document analysis in four PKBM located in Malang, Sidoarjo, Banyuwangi, and Jember. The findings reveal that BOSP funds have been effectively utilized for tutor training, development of contextual learning materials, and participatory activities such as village democracy training and election simulations. These initiatives have enhanced learners’ civic awareness and social participation. In addition, transparent financial practices such as public reporting and open forums have increased institutional accountability and community trust. Nevertheless, delays in fund disbursement and managerial limitations remain as key obstacles. Strengthening collaboration between government, PKBM, and local communities is recommended to ensure that BOSP becomes a sustainable instrument for inclusive and participatory civic education.
Pertanggungjawaban Pidana Notaris atas Pembuatan Akta yang Memuat Keterangan Palsu dan Akibat Hukumnya Aktanotaria, Ade; Halim, Anriz Nazaruddin; Chandra, Tofik Yanuar
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1651

Abstract

Notarial deeds are designed to serve as strong legal evidence, ensuring certainty and preventing disputes. However, in practice, deeds sometimes contain false statements, raising questions about their legal consequences and the extent of notary liability. This study aims to examine the criminal liability of notaries who intentionally include false information in authentic deeds and to analyze the resulting legal impacts. The research applies a normative juridical method, using a legislative and case approach. Legal materials were collected through statutory analysis, literature, academic journals, and relevant judicial decisions, then examined by grammatical and systematic interpretation. The findings reveal that deeds containing false information are legally null and void. If proven to have acted intentionally, notaries may be held criminally liable under the Indonesian Penal Code, particularly Articles 263 and 266, with penalties including imprisonment. In addition to criminal sanctions, notaries may also face civil liability for unlawful acts and administrative sanctions such as suspension or dismissal imposed by supervisory authorities. This research highlights the importance of strengthening prudential principles, ethical compliance, and supervisory mechanisms to safeguard the integrity of the notarial profession and ensure legal certainty.
Analisis Faktor-faktor yang Mempengaruhi Tingkat Pendapatan Masyarakat Desa Dahana Alasa Kabupaten Nias Utara Tahun 2025 Lahagu, Winner Purnama Sari; Laoli, Bezisokhi; Telaumbanua, Wahyutra Adilman; Laoli, Eka Septianti
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1652

Abstract

The research was motivated by the persistent issue of low income among rural residents, despite various government support programs. This study was conducted to analyze the influence of capital, work experience, and government policy on the income levels of the community in Dahana Alasa Village, North Nias, in 2025. A quantitative research method was employed, using a descriptive analytical approach. The population of the study consisted of 117 residents, from which a simple random sample of 15 respondents was selected. Data were collected through structured questionnaires with closed-ended questions. The findings show that the majority of respondents are farmers (66.67%), women (60%), aged between 45–60 years (80%), and have a basic level of education (elementary and junior high school). Capital emerged as the primary obstacle to increasing income. Respondents reported difficulties in obtaining business capital and accessing credit facilities, while existing government capital assistance programs were perceived as uneven and ineffective. Although work experience contributed to decision-making and skill development, its impact on income remained limited without sufficient capital support, particularly among farmers. Moreover, government policies were found to be less effective due to inadequate program dissemination and poor access to information. The study concludes that low income is primarily due to limited capital, ineffective use of work experience, and suboptimal government policy implementation. Recommendations include improving capital access, providing skills training, and enhancing communication of government programs.
Analisis Green Accounting dan Green Intellectual Capital terhadap Peningkatan Kinerja Keuangan Budiantini, Alya; Sutihat, Aat; Astuti, Reni
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1653

Abstract

In recent years, environmental awareness and the growing importance of intangible assets have encouraged companies to adopt more sustainable practices and focus on value creation beyond physical assets. This research investigates the influence of green accounting and intellectual capital on financial performance, specifically in companies listed in the Consumer Non-Cyclicals and Energy sectors on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Green accounting is measured using the PROPER index, intellectual capital is assessed using the Value Added Intellectual Coefficient (VAIC), and financial performance is measured by Return on Assets (ROA). The study uses a purposive sampling method, resulting in a sample of 14 companies with a total of 70 observations. This quantitative research relies on secondary data and employs panel data regression analysis using EViews 12, with a significance level of 5%. The findings indicate that green accounting does not have a significant effect on financial performance, leading to the rejection of the first hypothesis. However, intellectual capital has a significant positive effect on financial performance, supporting the second hypothesis. These results highlight the growing relevance of intellectual capital in enhancing company performance, while suggesting that environmental initiatives may not yet translate directly into financial returns in the examined sectors.
Strategi Pembiayaan Pendidikan untuk Penguatan Pendidikan Masyarakat di Indonesia (2020-2025) Kebijakan, Tren Data dan Rekomendasi Mulyadi, Edi; Solahudin, Mamat; Irfan, Irfan; Imammudin, Muhamad
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1655

Abstract

Indonesia’s education financing after 2020 has been shaped by three major challenges: the constitutional mandate to allocate at least 20% of the national and regional budgets to education, the transformation of the School Operational Assistance (BOS) into the Education Unit Operational Assistance (BOSP), and the urgency to recover from post-pandemic learning loss while re-engaging out-of-school youth. This study aims to analyze the role of BOSP in supporting non-formal education, particularly Community Learning Centers (PKBM), as a pathway to strengthen civic literacy and expand access for second-chance learners. Employing a policy study approach with secondary data from 2020-2025, the research applied a descriptive-comparative analysis within the policy cycle framework and the input-output-outcome-impact model. The findings indicate that reforms in BOSP such as the integration of BOS and BOP, the age eligibility limit of 7-25 years for equivalency education, and the introduction of digital reporting through ARKAS have enhanced efficiency and accountability. However, persistent challenges remain in addressing the needs of learners over 25 years old, ensuring equitable funding distribution across regions, and consolidating comprehensive PKBM datasets. The study concludes that performance- and context-based unit costs, complementary funding schemes, standardized national PKBM data, and sustained technical assistance are essential to strengthen non-formal education financing in Indonesia.
Peran Guru Pendidikan Pancasila dalam Pencegahan Tindakan Bullying di MTS Al-Mursyidiyyah Pamulang Kota Tangerang Selatan Sari, Ratna; Wahidin, Darto
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1657

Abstract

Bullying remains a serious issue in schools, with significant impacts on students’ psychological, social, and academic development. Previous studies have mostly focused on the role of guidance and counseling teachers, while the contribution of Pancasila Education teachers in bullying prevention has received limited scholarly attention. This study aims to analyze the role of Pancasila Education teachers in preventing bullying at MTs Al-Mursyidiyyah Pamulang. Using a qualitative case study design as outlined by Yin, data were collected through interviews, observations, and document analysis involving Pancasila Education teachers, school staff, and seventh-grade students. Data were analyzed using Miles and Huberman’s interactive model with triangulation to ensure validity. The findings reveal that Pancasila Education teachers play a central role in fostering students’ character by embedding Pancasila values, modeling positive behavior, and directly intervening in bullying cases. These efforts align with Olweus’ theory of bullying prevention and contribute to creating a safe, inclusive, and supportive school climate. The study underscores the importance of integrating Pancasila values with comprehensive anti-bullying strategies, thereby enriching existing literature and offering practical insights for schools to strengthen preventive measures against bullying.

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