PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM)

Laporan keuangan merupakan informasi penting yang yang digunakan untuk pengambilan keputusan, baik bagi manajemen maupun pihak eksternal. Namun, banyak UMKM yang belum memahami dan menerapkan SAK EMKM secara optimal, sehingga laporan keuangan yang dihasilkan kurang informatif dan akurat, bahkan masih banyak juga UMKM yang belum menyusun laporan keuangan. Penelitian ini bertujuan untuk menganalisis penerapan penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entits Mikro, Kecil dan Menengah (SAK EMKM). Metode penelitian yang digunakan adalah pendekatan kualitatif, dengan studi kasus pada Rumah Makan Talao Jaya kota Pariaman. Teknik pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa Rumah Makan Talao Jaya masih belum mengikuti prinsip prinsip SAK EMKM . Beberapa kendala yang dihadapi termasuk minimnya pemahaman tentang akuntansi, keterbatasan sumber daya, dan kurangnya pelatihan. Implikasi dari dilakukannya penelitian tersusunya laporan keuangan yang sesuai dengan SAK EMKM terdiri dari laporan laba rugi, laporan posisi keuangan, dan catatatn atas laporan keuangan pada bulan juli 2024. Kata kunci : Akuntansi, Laporan Keuangan, SAK EMKM, UMKM

Resolution of Industrial Relations Disputes in Court Rulings and the Fair Fulfillment of Workers' Rights in Indonesia: An Islamic Legal Perspective

Industrial relations in Indonesia are regulated by various laws that aim to create balance between workers, employers, and the government, but still face challenges such as wage inequality, layoffs, and worker welfare. The aim of this research is to analyze the resolution of industrial relations disputes, which is currently not fair, and implement regulations regarding regulations for executing industrial relations court decisions in a fair manner. The research method used in this research is normative juridical research. The analysis used in this research is qualitative analysis. This legal research focuses on the analysis of statutory regulations, legal principles, and legal doctrines that are relevant to resolving these disputes. The implementation of the Industrial Relations Court's decision execution in Indonesia still faces many challenges, especially related to compliance by the losing party, administrative obstacles, and limited assets. Even though the principles of justice, such as impartiality, transparency, and efficiency, have been regulated, in reality budget constraints and bureaucracy slow down the execution process. This problem can be resolved by integrating the principles of maslahah mursalah and maqasid al-sharia in reforming the decision execution system of the Industrial Relations Court. The Islamic legal approach not only emphasizes justice, which is realized through fair and timely decisions, but also prioritizes public benefits that can improve workers' welfare. This includes not only providing material rights, but also providing protection for non-material rights, ensuring that workers obtain their rights without any delay from the employer

Between Protection and Permissiveness: A Fiqh Siyasah Reexamination of Marriage Dispensation in Indonesia

Child marriage is still an ongoing systemic problem in Indonesia, reflected in the high number of marriage dispensation applications in the Religious Courts each year. Although various studies have addressed this issue from the perspective of legal reform, procedural law, and Islamic legal theories such as maqāṣid al-sharī'ah and sadd al-dharī'ah, not many studies have highlighted the issue of justice within the framework of fiqh siyasah. This article aims to examine whether the regulation of marriage dispensation in Indonesia has reflected substantive justice for children, using a normative-critical approach through an analysis of three main legal instruments: Law No. 16/2019 on Marriage, Supreme Court Regulation No. 5/2019, and Child Protection Law No. 35/2014. Basing the analysis on the principles of fiqh siyasah-such as benefit, prevention of harm, and justice in legal governance-the study found a fundamental contradiction between the ideal of child protection and a legal structure that is permissive of the practice of child marriage. The administrative nature of the marriage dispensation mechanism and the lack of clear reasons tend to legitimize social and family failures rather than address them. This study recommends a reinterpretation of dispensation regulations within the ethical-political paradigm of Islamic law as well as systemic harmonization of family law regulations in Indonesia to ensure maximum protection for children

The Mapping of Digital Culture Among Higher Education Lecturers in Indonesia (A Multisite Study)

This study aims to analyze and construct a mind map of the digital culture of lecturers in higher education and its implications for the implementation of the Tri Dharma of Higher Education in the digital era. Using qualitative research with a multisite study design, data were collected through interviews, observations, and document analysis at IAIN Kendari and Universitas Muhammadiyah Kendari. The findings indicate that the digital culture of lecturers plays a crucial role in enhancing the effectiveness of teaching, research, community service, and faculty administration. Several key aspects were identified, including the development of digital competencies, innovation in teaching methods, and improved information accessibility among faculty and students. The study also revealed that despite progress in the adoption of digital technologies, challenges remain, such as insufficient training and resistance to changes in work culture due to digital transformation. Therefore, it is recommended that higher education institutions provide more intensive support for the development of digital culture and technological infrastructure. Thus, this research not only provides an overview of the digital culture of lecturers but also successfully constructs a mind map that simultaneously offers strategic recommendations for improving the quality of Tri Dharma implementation in the digital era

Overcoming Difficult Science Topics through Alternative Media in Elementary Education

Twenty-first century education demands deep conceptual understanding and applied abilities to address the challenges of modern learning. This study aims to identify the main difficulties faced by elementary school students in science subjects and propose relevant solution strategies to enhance learning effectiveness. Employing a mixed-method approach, the research integrates quantitative and qualitative analyses gathered from two IPAS teachers and thirty sixth-grade students through questionnaires, interviews, and observations. Results reveal that two topics “Let’s Get to Know Our Earth” (63.33%) and “Harmony in Life” (36.66%) are the most challenging, significantly affecting student engagement and comprehension during lessons. Various solution strategies, including the use of Canva media, spinning earth surface visualizations, LKPD worksheets, 3D sociodrama, and interactive animation videos, have demonstrably improved students’ conceptual understanding and active participation. These findings highlight the importance of innovative media and contextual strategies in supporting more effective and meaningful science learning at the elementary level

Strategies and Challenges of Implementing the Merdeka Curriculum in Senior High Schools

The Merdeka Curriculum aims to promote differentiated learning practices in line with the diverse backgrounds of students in Indonesia. However, its implementation at the secondary school level still faces various challenges. This study aims to analyze the strategies and barriers encountered in the implementation of this curriculum. Using a qualitative descriptive method, data were collected through semi-structured in-depth interviews with curriculum managers, supported by direct observation in the learning environment. Data analysis was conducted thematically, following the procedures of Braun and Clarke. The results revealed three main findings: the limited competencies of teachers in applying differentiated learning principles, disparities in access to digital learning resources, and low student involvement in the design of learning activities, which collectively hinder the effectiveness of the curriculum. These findings indicate that national curriculum reform cannot solely rely on policy design but requires strengthening context-based capacities at the educational unit level to realize the full potential of curriculum transformation effectively

Strategi Guru Dalam Menangani Cyberbullying Pada Generasi Alpha Melalui Pembelajaran Pendidikan Agama Islam Studi Kasus di MI Bahrul Ulum

Generation Alpha will be the most tech-savvy generation in history.  From playing, learning, to socializing through various online channels. As Generation Alpha's dependence on technology increases, so does their vulnerability to emerging online risks, such as cyberbullying. This research aims to identify and analyze the strategies applied by teachers in dealing with cyberbullying in the Alpha generation through Islamic Religious Education learning at MI Bahrul Ulum. This research uses a qualitative approach with a case study method. Data collection techniques were carried out through in-depth interviews with teachers, observation, and document analysis related to the education program implemented. The results showed that teachers at MI Bahrul Ulum implemented several strategies, such as providing education about akhlakul karimah, the digitalization era and the dangers of cyberbullying, and inviting students to get used to doing religious activities such as reading the Qur'an and praying dhuha in congregation before starting learning in class, then in between PAI lessons the teacher will explain the dangers of cyberbullying and the importance of maintaining oral and akhlakul karimah, as well as holding activities related to cyberbullying.Keywords: Teacher Strategy, Cyberbullying, PAI Learning

Analyzing the Improvement of Students’ Public Speaking Skills Through Interactive Live Audience Feedback Strategies

This qualitative case study investigated the impact of Interactive Live Audience Feedback (LAF) on the development of students’ public speaking skills. Conducted in a Public Speaking course involving 60 undergraduate students from the English for Business and Professional Communication program, the study used purposeful sampling and involved two stages: an initial presentation without feedback and a re-presentation following structured verbal and nonverbal feedback from the audience. Data were collected through audience comments, reflective journals, and field notes, and then analyzed thematically. Findings showed significant improvements in four areas: eye contact, body language, presentation structure, and use of visual content, highlighting improvements in confidence, clarity, and engagement. The study suggests that live audience feedback promotes reflective and participatory learning. However, limitations include potential observer bias and uncontrolled social dynamics in the classroom. Theoretically, the study integrates Lasswell’s Communication Model, Bandura’s Self-Efficacy Theory, and Vygotsky’s Social Development Theory to explain the feedback-learning relationship. Practically, the LAF model offers an adaptable strategy for improving communication competence in a variety of educational and professional contexts

Development of a Competency-Based Training Model for Child Friendly Pesantren Teams

His study aims to develop a valid, practical and effective competency-based training model for Child-Friendly Pesantren Teams. The method used is the research and development method with the ADDIE model (Analyze, Design, Develop, Implementation, and Evaluation). The products development result and their validity value encompassing 1) Book model which explains the concept of a competency-based training model  with the validity value was K = 0,86 (very high); 2) Trainer’s guidance book in which its’ validity value achieving           K = 0,88 (very high); and 3) Trainees’ book which achieved the score of K=0,87 (very high). It was proved that the model that has been developed was very practical with the average value of K=0,95 (very high), and could significantly increase participants’ competency in comprehending the training materials of with a sig value of 0.00< 0.05. It is concluded that the developed model proved to be valid, practical, and effective. This research implies that the PE-ADI model is feasible to be applied in training child friendly pesantren teams. It is recommended that 1) the child friendly pesantren teams at the central and provincial levels socialize that training model to pesantren in Indonesia; 2) the implementation of the training model follows the references in the model’s book, trainer’s book and participants’ book

Desain Dan Uji Coba Video Pembelajaran Animasi Menggunakan Canva Pada Materi Koloid

This research was instigated with the lack of student ability in processing the knowledge gained and the limited learning media in the learning process.  This research aimed at finding out the validity and practicality levels of animation learning video on Colloid lesson.  The development procedures were based on Borg and Gall model which was carried out in only 5 stages consisting of collecting data, planning, developing a product, field testing, and revising the initial product.  The research was conducted at State Senior High School 10 Pekanbaru.  Interview and questionnaire were used to collect data.  The instruments of collecting data were validity and practicality test questionnaires.  Animation video learning medium tested was valid with the percentages 88.57% (very valid) by media experts and 88.33% (very valid) by material experts, and it was tested practically with the percentages 95.38% (very practical) by 2 Chemistry subject teachers and 88.06% by 15 students (very practical).  Based on these results, it was concluded that animation video medium on Colloid lesson was valid and practical so that product test could be carried out at the next stage