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Journal of Innovative and Creativity
Published by Universitas Pahlawan Tuanku Tambusai
ISSN : 2962570X     EISSN : 2776771X     DOI : https://doi.org/10.31004/joecy
Core Subject : Education, Social,
Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other
Journal of Innovative and Creatifity (JOECY) publishes research articles in the field of education which report empirical research on topics that are significant across educational contexts, in terms of design and findings. The topic could be in curriculum, teaching learning, evaluation, quality education, management, and education technology. Papers which contain in-depth critical literature reviews of research on specific educational topics are also welcomed.
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 3,430 Documents
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Implementation Of The E-Invoice System To Support Efficiency In Value Added Tax (VAT) Reporting At Perum Bulog Banyumas Hakim, Steyna Luknafa; Primasari, Dona; Maghfiroh, Siti
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6506

Abstract

The implementation of the E-Invoice system by the Directorate General of Taxes (DGT) represents a strategic innovation in Indonesia’s tax administration reform, aimed at enhancing transparency, efficiency, and accuracy in tax reporting. This study aims to analyze the effectiveness of E-Invoice implementation in improving the efficiency of Value Added Tax (VAT) reporting at Perum BULOG Banyumas. The research employs a qualitative descriptive method through a field study conducted during an internship period. Data were collected through direct observation, in-depth interviews, and documentation of tax administration processes. The findings indicate that the E-Invoice system significantly improves tax reporting efficiency by reducing processing time, enhancing data accuracy, and promoting greater transparency in transactions. Nevertheless, several challenges remain, including unstable internet connectivity, limited human resources proficient in digital systems, and the need for continuous training. This study is expected to serve as a reference for other state-owned enterprises (SOEs) in optimizing E-Invoice implementation to enhance compliance and administrative efficiency in the digital taxation era..
Hubungan Pengetahuan Tentang Vulva Hygiene Dengan Perilaku Vulva Hygiene Saat Menstruasi Pada Remaja Putri Di MTS Hasanuddin Kaliguha Safitri, Yeni; sanjaya, Riona; Purwasih, Atik; Komalasari, Komalasari; Putri, Nopi Anggista
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6514

Abstract

Higiene saat menstruasi merupakan bagian dari vulva hygiene (kebersihan personal) yang memegang peranan penting dalam perilaku kesehatan reproduksi remaja putri. Di Indonesia, data statistik menunjukkan bahwa sekitar 43,3 juta remaja putri berusia 10–14 tahun masih memiliki perilaku higiene yang kurang baik, dan sekitar 25% remaja perempuan belum memperoleh informasi yang tepat mengenai kebersihan saat menstruasi. Penelitian ini bertujuan untuk mengetahui hubungan antara pengetahuan tentang vulva hygiene dengan perilaku vulva hygiene saat menstruasi pada remaja putri. Penelitian ini menggunakan metode kuantitatif dengan desain cross-sectional. Populasi penelitian adalah seluruh remaja putri di MTs Hasanuddin Kaliguha, dengan jumlah sampel sebanyak 84 siswi tahun 2025 yang diambil menggunakan teknik total sampling. Penelitian dilaksanakan pada bulan Agustus 2025 di MTs Hasanuddin Kaliguha, Pesawaran. Data dikumpulkan menggunakan kuesioner dan dianalisis menggunakan uji chi-square. Hasil analisis statistik menunjukkan nilai p-value < 0,05 (p = 0,001), yang berarti terdapat hubungan yang signifikan antara pengetahuan tentang vulva hygiene dengan perilaku vulva hygiene saat menstruasi. Remaja putri dengan tingkat pengetahuan yang baik cenderung memiliki perilaku vulva hygiene yang lebih baik. Oleh karena itu, disarankan agar remaja putri meningkatkan pengetahuan mengenai kebersihan diri saat menstruasi, khususnya terkait vulva hygiene.
Mengelola Sumber Daya Manusia Islami: Strategi Peningkatan Kualitas Tenaga Kependidikan di MAN 1 Mandailing Natal Malayu, Owi Ali Nurdin; Zulhimma, Zulhimma
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6516

Abstract

Tujuan penelitian ini adalah untuk menganalisis strategi pengelolaan Sumber Daya Manusia (SDM) Islami dalam rangka peningkatan kualitas tenaga kependidikan (staf administrasi, pustakawan, laboran, dll.) di Madrasah Aliyah Negeri (MAN) 1 Mandailing Natal. Kualitas layanan pendidikan menyeluruh bergantung pada efisiensi layanan pendukung, yang mencakup aspek itqan (profesionalisme dan ketelitian), amanah (integritas), dan khidmah (semangat melayani) berbasis nilai-nilai Islam. Penelitian ini menggunakan pendekatan kualitatif deskriptif, berfokus pada implementasi strategi manajemen SDM mulai dari rekrutmen hingga pengembangan kompetensi teknis dan spiritual bagi staf non-pendidik. Hasil penelitian menunjukkan bahwa MAN 1 Mandailing Natal menerapkan strategi Strategi Tarbiyah al-Khidmah (Pembinaan Pelayanan) yang terintegrasi, meliputi peningkatan penguasaan teknologi informasi, workshop efisiensi SOP, halaqah mingguan tentang etika pelayanan Islami, dan pembinaan kedisiplinan. Strategi ini berhasil membentuk tenaga kependidikan yang tidak hanya unggul dalam kompetensi teknis dan administrasi, tetapi juga memiliki integritas moral dan semangat khidmah yang tinggi.
Analysis Of Invoice Verification Procedures At PT Jasa Raharja (PERSERO) Magelang Branch Lufi, Rizqiana Dewi; Fitrijati, Krisnhoe Rachmi; Maghfiroh, Siti
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6517

Abstract

Invoice verification is one of the crucial stages in the expense accounting cycle, as it serves as the basis for assessing the feasibility of transaction documents before accounting is recorded. Every expense transaction is supported by legal, complete, and accurate evidence to make the financial information generated reliable. Invoices are used as source documents that are the basis for acknowledging the company's expenses and obligations, so errors in the verification process can have an impact on inaccuracies in accounting records and the reliability of financial statements. PT Jasa Raharja (Persero) Magelang Branch, as a state-owned enterprise engaged in social insurance, handles various expenditure transactions that require precision in processing invoice documents. In its implementation, the company has implemented the Digital Document Management System (SMDD) as a means of supporting the invoice verification process that is integrated with the accounting recording system. The implementation of this digital system aims to improve the traceability of transaction documents and support the consistency of data used in the expense accounting process. This article aims to analyze the invoice verification procedures implemented at PT Jasa Raharja (Persero) Magelang Branch based on the experience of internship activities in the Finance and General Sectors. The method used is observation and implementation directly through internship activities on the invoice verification process, processed through SMDD. The results of the analysis show that the invoice verification procedure has been carried out systematically through the stages of document examination, matching invoice data with data recorded in the system, and determining the verification status before the invoice is used as the basis for accounting records. However, several obstacles were still found, such as the limitation of additional supporting documents, mismatches in transaction data, and suboptimal quality of scanned documents. These obstacles show that increasing accuracy in the verification process is still needed to maintain the reliability and accuracy of accounting records. In conclusion, although the invoice verification process has generally been implemented in accordance with established procedures, further improvements are necessary to enhance document completeness, data accuracy, and the overall reliability of accounting records.
Application of VAT Web Portal on Reporting and Payment of Retail Tax Invoices of Perum Bulog Banyumas Adini, Inggit Zahra; Primasari, Dona; Maghfiroh, Siti
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6518

Abstract

The management of retail tax administration at Perum BULOG Banyumas Branch requires a system that is easy to use, precise, and transparent in order to remain intact in tax rules and improve operational efficiency. Research ii was conducted because the previous manual method often caused data input errors, took a long time, and was difficult to monitor directly. To overcome this, Perum BULOG developed and implemented the VAT Web Portal as the main means for reporting and paying tax invoices. The method used is direct observation and descriptive analysis of the portal's workflow, starting from recording transactions, uploading tax documents in standard formats, to automatic data validation. The results of the study show that the VAT Web Portal speeds up the administrative process, maintains consistency of recording, reduces input errors, and facilitates invoice monitoring by officers and related institutions. While these systems are effective, there are obstacles such as reliance on a stable internet connection, the potential for human error when verifying documents, and the need to improve employee digital literacy. The implementation of the VAT Web Portal has succeeded in creating a more efficient, transparent, and consistent tax administration, thereby supporting more modern tax governance. Overall, digital innovation through the VAT Wb Portal provides real benefits for companies and the government in terms of efficiency, accuracy, and tax supervision.
Implementation Of Public Accountant Professional Standards (SPAP) Through Excel-Based Atlas Audit Application At Public Accounting Firms Fadilah, Hanna Nurul; Irianto, Bambang Setyobudi; Maghfiroh, Siti
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6519

Abstract

The rapid development of digitalization in the era of technology and information has brought changes in the implementation of audit procedures in Public Accounting Firms. The application of audit technology is not only aimed at improving the efficiency of auditors' work, but also to ensure compliance with the Public Accounting Professional Standards (SPAP). This study aims to analyze the implementation of SPAP through the use of Excel-based ATLAS audit applications in the financial statement audit process. The research method used is qualitative descriptive with data collection techniques in the form of theoretical studies, field observations, and analysis of audit working paper documentation. The results of the study show that the ATLAS application not only makes it easier for auditors to compile and document audit working papers, but also helps ensure that each stage of the audit is in accordance with the applicable SPAP provisions in Indonesia. The use of ATLAS not only improves the efficiency and accuracy of the audit process, but also supports the improvement of the overall quality of audit results. Thus, it can be concluded that the Excel-based ATLAS audit application plays an important role as a supporting tool in the implementation of SPAP and in improving the quality of auditing financial statements at Public Accounting Firms.
Vocabulary Ability of University Students in Identify Nouns in Descriptive Texts from The Jakarta Post: An Analysis Situmorang, Cici; Bilah, Hilwa Salsa; Aurora, Lisda Tri; Sanija, Sanija
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6520

Abstract

The paper focuses on the capabilities of students from the Prima Bangsa Institute to identify nouns from descriptive texts sourced from The Jakarta Post edition published on November 1, 2025. The approach of the study was qualitative descriptive, aided by instruments constructed in a multiple-choice tests and interviews.The multiple-choice test has the objective to identify the capabilities of students to identify and differentiate nouns according to their categories, including common nouns, proper nouns, abstract nouns, and collective nouns. Meanwhile, interviews could identify the problems encountered by learners during the learning process. Based on the average scores achieved, students' capabilities to identify nouns reached 56 and were under the category of fairly good. The most easily recognized noun for students was the common noun, while abstract nouns, proper nouns, and collective nouns were not yet fully understood by students. The problems were dominated by less mastery of students on English vocabulary and less mastery of understanding meanings of words based on context, especially when students encounter real texts for the first time. In light of the findings, this study underlines the significance of context-based vocabulary mastery of nouns to increase students' mastery of descriptive texts of the English language.
ANALISIS KERUSAKAN BEARING TERHADAP EFISIENSI KINERJA SEA WATER COOLING PUMP MAIN ENGINE DI KAPAL MV. HODASCO 19 Pratama, Muhammad Aditya; Nasri, Nasri; Sandi, Wulan Marlia; Gunarti, Monika Retno; Robbi, Shofa Dai
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

Keandalan sistem permesinan kapal krusial untuk operasional maritim, namun kegagalan bearing pada sea water cooling pump (SWCP) sering menyebabkan penurunan efisiensi dan risiko mesin induk. Penelitian ini menganalisis faktor penyebab, dampak kinerja, dan konsekuensi operasional kerusakan bearing SWCP main engine di MV. Hodasco 19. Menggunakan desain studi kasus dengan mixed methods (kualitatif-deskriptif induktif dan kuantitatif-komparatif deskriptif), populasi satu unit SWCP (Akasaka 6UEC-37H-IIB) dengan sampel purposive Chief Engineer sebagai informan kunci. Instrumen mencakup observasi partisipatif, wawancara mendalam, vibrometer terkalibrasi (ISO 10816-3:2009), mikrometer, dan logbook; analisis melalui model interaktif kualitatif (Miles & Huberman, 1984) serta persentase komparatif kuantitatif dengan triangulasi. Hasil menunjukkan mixed-mode failure dari kelelahan material (2160 jam), keterlambatan pelumasan (100 jam), dan kontaminasi air laut, menyebabkan keausan 0,3 mm, lonjakan getaran +38,9%, penurunan efisiensi -5,3%, tekanan -9,5%, serta temperatur mesin +5,1% hingga 82°C. Kesimpulan mengonfirmasi pemulihan penuh pasca-perbaikan korektif, merekomendasikan pemantauan getaran rutin dan jadwal pelumasan ketat.
Implementasi Konseling Traumatik Di Lingkungan Sekolah SD Negeri 124 Binanga Pasca Bencana Banjir Di Kecamatan Hutabargot Kabupaten Mandailing Natal Ismail, Husni; Marhamah, Anni; Aziz, Abd.
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.6524

Abstract

Flood disasters that occurred in Hutabargot District, Mandailing Natal Regency, caused not only physical damage but also significant psychological impacts on elementary school students. Children, as a vulnerable group, experienced difficulties in psychological adjustment (al-takayyuf al-nafsī), excessive fear (al-khawf al-mufriṭ), decreased concentration, and declining learning motivation in the post-disaster period. This article aims to examine and describe the implementation of traumatic counseling (al-irsyād al-nafsī al-‘ilājī ba‘da al-ṣadmah) at SD Negeri 124 Binanga as an effort to support students’ psychosocial recovery after the flood. This study employed a qualitative descriptive approach. The research subjects were students affected by psychological trauma, while supporting informants included classroom teachers, psychosocial counseling teachers, the school principal, and parents. Data were collected through observation, semi-structured interviews, and documentation, and analyzed using the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. The findings indicate that traumatic counseling implemented through individual and group counseling, play therapy (al-‘ilāj bi al-la‘ib), expressive activities, and the integration of religious values such as patience (al-ṣabr) and trust in God (al-tawakkul) had a positive impact on students’ psychological recovery. Students showed reduced anxiety, improved social interaction, and increased concentration and learning motivation. Therefore, traumatic counseling in the school setting plays an effective curative and preventive role in strengthening children’s psychological resilience (al-munā‘ah al-nafsiyyah) following natural disasters.
Pengaruh Literasi Keuangan, Gaya Hidup, dan Lingkungan Kampus Terhadap Perilaku Manajemen Keuangan pada Mahasiswa STIE Surakarta Al Harits, Ishaq; Susanti, Ari Susanti2
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6525

Abstract

Tujuan penelitian ini ialah untuk menyelidiki bagaimana praktik pengelolaan keuangan mahasiswa STIE Surakarta dipengaruhi oleh gaya hidup, literasi keuangan, dan lingkungan kampus. Metode survei kuantitatif merupakan strategi yang dipakai. Sebanyak 93 mahasiswa aktif STIE Surakarta yang dipilih memakai teknik pengambilan sampel mempunyai tujuan diberikan kuesioner untuk mengumpulkan data primer. Data tersebut kemudian dianalisis memakai perangkat lunak SPSS, termasuk analisis regresi linier berganda, uji validitas, serta reliabilitas, uji asumsi klasik, serta pengujian hipotesis. Temuan penelitian memperlihatkan terkait literasi keuangan dan lingkungan kampus secara signifikan dan positif menyumbang pengaruh praktik pengelolaan keuangan mahasiswa, dengan lingkungan kampus mempunyai dampak terbesar. Sebaliknya, gaya hidup tidak mempunyai dampak yang nyata terhadap cara orang mengelola keuangan mereka. Namun, ketiga faktor ini menyumbang pengaruh cara mahasiswa menangani keuangan mereka secara bersamaan. Berlandaskan hasil ini, bisa dikatakan bahwa mempromosikan praktik pengelolaan uang yang sehat dan etis membutuhkan peningkatan pengetahuan keuangan dan penciptaan iklim kampus yang mendukung. Diharapkan lembaga pendidikan akan memakai temuan penelitian ini sebagai panduan untuk menciptakan inisiatif pendidikan keuangan yang lebih terorganisir serta berkelanjutan.

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