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80,083 articles from 753 journals · 2,111 citations tracked

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Nur Vika Zahara; Halimatussadiah Maulidya Ulfa; Muhammad Kaulan Karima

This research was motivated by the importance of public relations management in building cooperation among schools, parents, and communities to support the improvement of educational quality in elementary schools. This study aimed to analyze public relations management in increasing parent and community participation in elementary schools. The research used a qualitative approach with a descriptive research design. Data collection techniques were conducted through interviews, observations, and documentation involving the principal, teachers, parents, and community members as informants. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results showed that public relations management was implemented through direct communication in parent meetings, the use of digital media such as WhatsApp Groups, parental involvement in school activities, and collaboration with the community in supporting educational programs. Parent participation was reflected in mutual cooperation activities, assisting students’ learning, and supporting school programs. The obstacles found included parents’ limited time, low digital literacy among some parents, and the lack of optimal evaluation of school public relations programs. The implications of this study indicate that effective public relations management can increase parent and community involvement in supporting the educational process in elementary schools.

Rofiqo Ramadhani Siahaan; Sri Wulandari; Sri Handayani; Darmawati Darmawati

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2026 International Forum of Researchers and Lecturers

This study aims to explore the phenomenon of using a second Instagram account among Generation Z as a strategy for impression management and privacy protection. Amidst the dominance of a culture of show-off and hegemonic aesthetic standards on primary accounts, Generation Z tends to experience aesthetic fatigue and social pressure due to scrutiny from diverse audiences (context collapse). Using Erving Goffman's Dramaturgy theory, this study examines how individuals construct distinct identities on the front stage and back stage. The research method used is descriptive qualitative. Data were collected through in-depth interviews with five Generation Z informants who have multiple accounts, as well as passive participant observation of their digital activities. The sampling technique used was purposive sampling, while data analysis followed the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The results show that the primary account functions as a highly curated front stage to maintain professional and social reputations. Conversely, the second account functions as a back stage that allows Generation Z to engage in emotional catharsis, honest self-disclosure, and identity experimentation through unique names (pseudonyms). The use of a second account is a strategic response to reclaim personal authority over their life narratives from the pressure of algorithms and public judgment. The study concludes that second accounts are not just a technological trend, but rather a self-defense mechanism for Generation Z to maintain authentic space and maintain mental health amidst massive digital transparency.

Amanda Syabila Putri Maulana; Diyani Diyani; Irfan Maulana; Muhammad Faisal Arrayan

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

In the era of the Industrial Revolution 4.0 and Society 5.0, digital technology is developing rapidly. This has prompted the world of education to make major changes in learning methods, including in Islamic Religious Education (PAI). Until now, PAI has used outdated methods. These methods are inadequate to meet the needs of children who are accustomed to technology. Therefore, there is a need for technology integration in the learning process. This study aims to determine how to use E-Learning, Learning Management Systems (LMS), and Artificial Intelligence (AI) in PAI learning. This study also aims to determine the benefits, challenges, and strategies for implementing these technologies. This study used a qualitative approach with a literature review type. Data were obtained from various sources, such as books, scientific articles, journals, and relevant documents. The results show that the use of E-Learning, LMS, and AI can improve the quality of PAI learning. E-Learning makes learning easier and more flexible. LMS helps manage learning more systematically. AI helps make learning more personalized and tailored to students' needs. However, the implementation of these technologies still faces several challenges, such as limited infrastructure and low digital skills of teachers and students. Therefore, a strategy is needed to address these challenges. This strategy includes enhancing digital capabilities, strengthening technological infrastructure, developing innovative learning media, and monitoring the use of technology based on Islamic values. This will ensure optimal integration of technology into Islamic Religious Education learning.

Endah Nursyamsi, Sari; Siregar, Nasaruddin

Journal Media Sosial dan Creative Industries 2026 CV. Seoul Publisher

In the current era of digital transformation, higher education institutions face increasing pressure to manage their reputation strategically through digital communication channels. This study investigates the relationship between digital communication strategies employed by higher education institutions and their perceived reputation among students and surrounding communities. Employing a mixed-methods approach combining quantitative survey with 320 respondents (220 students and 100 community members) and qualitative in-depth interviews with 18 informants from three universities in Bandung, West Java, Indonesia, this research examines how social media management, website quality, digital content consistency, and online engagement practices influence institutional reputation. The findings reveal that digital communication strategy has a significant positive effect on higher education reputation (r = 0.724, p < 0.01), with social media engagement and content consistency emerging as the most influential dimensions. Community respondents demonstrated higher sensitivity to Corporate Social Responsibility (CSR) content compared to students, who prioritized academic information quality and responsiveness. This study contributes theoretically to the application of Agenda-Setting Theory and Stakeholder Theory in the digital context of higher education and provides practical recommendations for university communication offices in developing more effective digital strategies to build and maintain institutional reputation.

M. Shoim; La Himmah il Princess Choris

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The contemporary global economy faces a profound paradox: global Gross Domestic Product (GDP) growth and technological innovation are reaching all-time highs, yet inequality, climate crisis, and geopolitical instability are simultaneously worsening. This article employs Integrated Reality Theory (IRT) as an analytical framework to diagnose the systemic roots of this paradox. By mapping the global economy onto five IRT variables—Energy (E), Information (I), Entropy (S), Consciousness (C), and Evolution (v)—this article demonstrates that the world's economic architecture is experiencing a fundamental disequilibrium: exponential growth in E and I is not matched by adequate management of S. The accumulation of entropy, manifested in three dimensions—global debt, ecological degradation, and social polarization—has reached a critical point where every addition of energy and information only exacerbates systemic instability. This article offers a paradigmatic reorientation through the enhancement of C as the primary strategy for reducing S, while proposing the policy framework of Techno-Spiritual Based Developmentalism (TSBD) as a middle path between market fundamentalism and state fundamentalism. The function Φ = (E × I / S) × C is treated as a heuristic model for diagnosis, not a deterministic law. IRT opens the possibility for developing an economic model that integrates material efficiency, ecological sustainability, and ethical reflexivity into a unified systemic framework.

Noer Sulistiawati; Ifrohatil Kamiliyah; Muhammad Eko Nurfaiz; Muallimin Muallimin

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to analyze the role of educational psychology management in improving students' emotional well-being through a literature review approach. The study is motivated by the increasing emotional problems experienced by students due to academic pressures, social demands, and technological developments in the digital era. Research data were obtained from various relevant scientific articles published between 2022 and 2025 and accessed through academic databases. The analysis process was conducted by reviewing, comparing, and synthesizing research findings related to educational psychology management and students' emotional well-being. The results of the review indicate that effective educational psychology management can be implemented through empathetic approaches in learning, academic stress management, the development of emotional regulation skills, and the integration of spiritual values into the educational process. These approaches have been proven to create a conducive, safe, and supportive learning environment that optimally promotes students' emotional development. In addition, guidance and counseling services, as well as the implementation of humanistic learning management, play a significant role in maintaining students' psychological stability. Therefore, educational psychology management serves as an important strategy in realizing an educational system that is not only oriented toward academic achievement but also focused on enhancing students' overall emotional well-being.

Ilham Afif; Mohammad Aquallurrizal; Arza Lubaib Almuna; Farchatul Maru`ah

Jurnal Bintang Pendidikan Indonesia 2026 Pusat Riset dan Inovasi Nasional

This study was conducted based on observational findings indicating that educational institutions need to implement appropriate educational marketing management strategies to enhance their attractiveness amid increasing competition. The purpose of this study is to analyze educational marketing management strategies used to attract prospective students and to identify factors influencing their effectiveness. This research employed a qualitative approach, with observation, interviews, and documentation serving as data collection techniques. The collected data were analyzed through data reduction, data presentation, and conclusion drawing. The findings reveal that educational marketing strategies are implemented through promotional program planning, utilization of information media, improvement of educational service quality, strengthening of institutional image, and collaboration between schools and the community. A well-planned and sustainable marketing system has been shown to increase public trust in educational institutions. Furthermore, students’ interest in choosing an educational institution is influenced by the quality of educational programs, supporting facilities, school reputation, learning environment, and information accessibility through various media. The study findings indicate that effective implementation of educational marketing management strategies can enhance institutional competitiveness and increase student enrollment. Therefore, educational institutions are encouraged to continuously develop innovative marketing strategies that align with community needs to remain relevant and attractive to prospective students.

Vina Oktavia; Evi Priyanti; Rahman Rahman

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine flood disaster mitigation efforts carried out by the Regional Disaster Management Agency in Sukamakmur Village, Karawang Regency. This research employed a qualitative method with a case study approach. The theory used in this study is the Strategy Theory proposed by James Brian Quinn (2003:10), which consists of three dimensions: objectives, policies, and programs. The study identifies problems related to flood disasters that occur almost every year in Sukamakmur Village. To address these issues, it is necessary to analyze the mitigation efforts implemented by the Regional Disaster Management Agency (BPBD), as well as the related policies and programs concerning flood disasters. The findings show that the objective of disaster mitigation is directed toward improving community preparedness and capacity in dealing with flood risks. Mitigation policies are implemented through strengthening community capacity based on non-structural mitigation, such as the establishment of Disaster Resilient Villages (DESTANA), village disaster volunteers, and disaster risk assessments. The mitigation programs carried out include disaster awareness socialization, mitigation training, and dissemination of daily weather information. In its implementation, BPBD also coordinates with the village government, sub-district task forces, and the River Basin Management Agency (BBWS). These mitigation programs have had a positive impact on increasing community knowledge, preparedness, and participation, although there are still obstacles in the form of limited budgets, infrastructure, human resources, and suboptimal cross-sector coordination. The contribution of this research is to provide additional insight and new information regarding the role of the Regional Disaster Management Agency in flood disaster mitigation.

Ananda, Jelita; Efni Safitri, Lies Utami

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

The development of social media has driven changes in digital marketing communication strategies, including within educational institutions such as Juara Academy. This study aims to analyze digital marketing communication strategies through Instagram in increasing student enrollment, identify gaps between social media performance and conversion rates, and formulate efforts to optimize these strategies. This research employs a descriptive qualitative approach using a case study method. Data were collected through interviews, observations, and documentation, and then analyzed using the interactive model of Miles and Huberman, as well as the AIDA framework (attention, interest, desire, action). The results indicate that digital marketing communication strategies have been systematically implemented through the utilization of Instagram features such as feed, story, reels, and live to capture attention, build interest, generate desire, and ultimately encourage enrollment actions. However, a gap was found between high engagement levels and suboptimal enrollment conversions, influenced by technical factors such as inconsistent content posting and a lack of integration across communication stages. Strategic optimization is therefore necessary through strengthening content consistency, enhancing more personalized interactions, and leveraging persuasive approaches based on audience experience. This study provides practical contributions to the management of digital marketing communication as well as theoretical contributions to the development of social media–based marketing communication studies.  

Ambo Masse; Muhammad Wahyudi Mokobombang

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The urgency of this research lies in the increasing risk of flooding and air pollution in Makassar City due to rapid urbanisation and the uncontrolled growth of motorised vehicles. The purpose of this study is to analyse the potential of urban planning and sustainable mobility policies in reducing disaster risks and environmental impacts, and to formulate more adaptive and data-driven policy strategies. This study uses qualitative methods by collecting data through interviews, documentation, observation, and focus group discussions (FGDs). Key informants include the Environmental Agency, the Spatial Planning Agency, and the Makassar Regional Disaster Management Agency (BPBD), which have strategic roles in spatial planning policies, environmental management, and disaster mitigation. The study findings indicate that flood risk and air pollution in Makassar City are complex problems influenced by population growth, land conversion, vehicle density, limited drainage, climate change, and industrial waste. Although various urban planning policies have been implemented, their effectiveness remains limited due to implementation constraints. Therefore, an integrated approach that combines adaptive urban planning, environmentally friendly mobility, effective waste management, and community participation is needed. With a systemic and coordinated strategy, Makassar has the potential to reduce flood risk, reduce pollution, and create a safer, healthier, and more sustainable urban environment.

Aini Natasa; Muhammad Fikri; Nazwa Salsabilla; Sarah Kamila

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2026 Lembaga Pengembangan Kinerja Dosen

The development of halal tourism has encouraged sharia hotels to provide services that are not only comfortable and functional, but also consistent with Islamic values and halal assurance. This study aims to analyze the integration strategy between sharia hotels and halal restaurants in increasing guest visits and satisfaction at Mangkuto Sharia Hotel Payakumbuh. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, observations, and documentation involving hotel management, operational employees, guests, sharia certification experts, and representatives of the local government. The data were analyzed descriptively and strengthened through strategic analysis using the Resource-Based View (RBV), Value Chain, SWOT analysis, IFAS-EFAS matrix, TOWS matrix, and Blue Ocean Strategy. The findings reveal that service integration was implemented through sharia-based operational policies, halal assurance systems in restaurant activities, and cross-departmental coordination between the front office, housekeeping, and food and beverage departments. This integration created added value in the form of physical comfort, emotional trust, and spiritual peace for guests. Internal hotel data also indicated an increase in occupancy rates from 26% in 2020 to 52% in 2024 following the implementation of the sharia concept and halal restaurant integration. Strategic analysis positioned the hotel in Quadrant I (aggressive growth strategy), supported by its halal reputation, Islamic organizational culture, guest trust, and its uniqueness as the first sharia hotel in West Sumatra certified by the National Sharia Council–Indonesian Ulema Council (DSN-MUI). The implication of this study shows that the integration of sharia hospitality can serve as a competitive product strategy rather than merely a compliance instrument, while also supporting the development of regional halal tourism.

Shinta Palupi

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Soybean is an important food commodity in Indonesia because it is the main raw material for tofu and tempeh, two major protein sources widely consumed by the population. However, domestic soybean production remains far below national demand resulting in heavy dependence on imports. In contrast maize is increasingly preferred by farmers due to its higher productivity and a more stable economic value. Therefore, maize–soybean intercropping has emerged as a promising strategy to improve land-use efficiency while increasing soybean production without reducing maize cultivation. This study systematically mapped and synthesized maize–soybean intercropping research in Indonesia and conducted a meta-analysis of Land Equivalent Ratio LER values reported across studies. Literature searches using Scopus, Web of Science, and Google Scholar identified 179 eligible publications published between 1978 and 2023. Most studies focused on agronomic factors such as variety selection spacing arrangement and fertilizer management. Meta-analysis showed average LER values of 1.47 ± 0.046 for maize–soybean intercropping and 1.36 ± 0.081 for maize–mung bean intercropping indicating advantages over monoculture systems. However, inconsistencies in methodology and reporting standards limited study comparability and sustainability assessments. Future research should integrate ecological, social, and long-term economic indicators alongside standardized reporting frameworks to strengthen evidence-based intercropping recommendations nationally for sustainable agriculture.

Indra Eka Wardana Toii; Xenia Irene Sandy Landjang; Yuni Riskita Mangopo; Lisa Gresti Sella Damanik; Rizka Cintya Edwar

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to implement digital marketing management strategies to optimize community based digital businesses among young generations in Jayapura City. The rapid development of digital technology has created significant opportunities for youth to develop digital businesses. however, limitations in marketing knowledge, content creation skills, and the use of digital platforms remain major challenges. This program was conducted through training, mentoring, and practical workshops focusing on digital marketing management, including market segmentation, branding strategy, social media marketing, content planning, digital advertising, and evaluation using digital analytics. The participants consisted of young entrepreneurs and youth communities who are actively involved in small scale digital business activities. The results of the program indicate an improvement in participant’s understanding and skills in managing digital marketing strategies, particularly in building brand identity, optimizing social media engagement, and designing digital promotional content. In addition, participants were able to develop structured digital marketing plans and apply them to their business activities. This program contributes to strengthening youth capacity in Jayapura City to compete in the digital economy through sustainable community based business development.

Lies Hendrawan Krisnawati; Rosalia Andayani; Albiansyah Albiansyah; Irma Maria Dulame; Sri Rahayu

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

This Community Service (PKM) activity is motivated by the low capacity of MSME actors and start-up business people in utilizing social media and Artificial Intelligence (AI) technology as a means of digital promotion. These limitations include low digital literacy, limited capabilities for visual content production, weak marketing communication strategies, and inconsistent business social media management. This study aims to improve participants' understanding and skills in optimizing social media and utilizing AI to support business promotion. The approach used is a qualitative descriptive approach, with observation, interviews, documentation, direct practice, discussion, mentoring, and training evaluation. The activity was held in Petukangan, Pesanggrahan District, South Jakarta, with participants consisting of MSME actors, students, and the general public. The results showed that 85% of participants experienced an increase in understanding of digital marketing strategies.In comparison, 78% were able to create promotional content independently with the help of AI, especially through Bing Image Creator and ChatGPT. These findings show that integrating social media and AI can increase creativity, improve content production efficiency, and enhance the visual appeal of MSME promotion. The novelty of this activity lies in integrating AI-based visual design training with strengthening the digital entrepreneurship mindset. Thus, this training model can be an applicable, adaptive, and relevant MSME empowerment strategy for digital economy transformation.

Maria Ernestin Sodin

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

The management of Uninhabitable Houses (Rumah Tidak Layak Huni/RTLH) in Sikka Regency faces a critical challenge due to the high number of inadequate housing units distributed across both urban and rural areas with complex geographical characteristics. The primary obstacle to effective policy implementation stems from the limited capacity of local government interventions in improving housing quality on a sustainable basis, which is largely caused by poor-quality housing data and the absence of an integrated single-data information system. This policy paper aims to formulate an acceleration strategy for addressing RTLH through the reform of data governance that is accurate, efficient, and accountable. Using Eugene Bardach’s (2012) policy analysis framework to evaluate alternative solutions based on technical feasibility, economic viability, political acceptability, and administrative operability, this study identifies the transformation of intervention mechanisms based on the National Integrated Socio-Economic Data (Data Tunggal Sosial Ekonomi Nasional/DTSEN) as the most appropriate policy option. To ensure long-term sustainability, the paper recommends a Phased Convergence Strategy, whereby data cleansing and matching processes based on DTSEN are implemented at the upstream level and subsequently integrated into the “One Data RTLH Sikka” digital platform in the medium term. This operational strategy is further strengthened through the enactment of a Regent Regulation (Peraturan Bupati) on Data Governance and the Mechanism for Determining Eligible Beneficiaries of Decent Housing Assistance, providing a legally binding framework for policy implementation. By positioning village and urban ward governments as the frontline actors in conducting by-name-by-address (BNBA) field verification, the policy minimizes the risks of inclusion and exclusion errors, eliminates budget overlaps, and optimizes local innovative programs such as the TERKASIH House Assistance Scheme (Terima Kunci Siap Huni – “Receiving the Key to a Ready-to-Occupy House”). The implementation of these recommendations is expected to promote data-driven governance that accelerates the reduction of extreme poverty and enhances the effectiveness of housing assistance programs in Sikka Regency.

Muhamad Ihsan Khuluki; Eva Athifah; Beta Hikmah Zahrotunnisa; Lu'lu Atun Naafi'ah; Farchatul Maru’ah

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the implementation of educational marketing management in increasing the interest of new students at MTs Negeri 3 Bekasi City, with a focus on the application of the POAC management functions (Planning, Organizing, Actuating, Controlling). The study employs a descriptive qualitative approach using a case study design. Primary data were obtained through observation and in-depth interviews with the Madrasah Principal and the Vice Principal for Student Affairs, who serves as the Chair of the PMBM Committee, while secondary data were sourced from relevant journals and literature. The research results indicate that marketing planning was carried out systematically through the formation of the PMBM committee, academic, religious, and Quranic literacy selection processes, as well as the utilization of digital and print media. Organization involved all school components in a structured manner, while promotional activities highlighted students’ academic, non-academic, and moral achievements through social media and word of mouth. This strategy proved effective, as evidenced by the number of applicants far exceeding the admission quota. However, implementation still faces challenges related to funding, limited land availability, and public perceptions regarding the difficulty of the selection process, which are addressed through routine evaluations and collaboration with government agencies.

Syeira Khaerani; Arif Yulianto

JURNAL PENELITIAN SISTEM INFORMASI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to formulate an information system strategic planning model for PT Athria Cipta Mandiri using the Ward and Peppard method. The research was conducted because the company still faces several problems in managing tender and construction project data, such as unintegrated systems between divisions, semi-digital administrative processes, repeated data input, the absence of a centralized database, and project reporting that has not been carried out in real time. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and literature study. The analysis was conducted using Value Chain, PESTEL, SWOT, Critical Success Factor, McFarlan Strategic Grid, and application portfolio recommendations. The results show that PT Athria Cipta Mandiri needs an integrated information system for tender and project management, web-based project reporting and monitoring, a document management system, business intelligence dashboard, centralized cloud database, and stronger IT governance. The proposed strategy is expected to improve operational efficiency, data accuracy, inter-division coordination, and data-based managerial decision making.

Elia Rossa; Nurasia Natsir

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the effect of total risk on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Total risk is operationalized through the systematic risk proxy (Beta/β), estimated via the Capital Asset Pricing Model (CAPM) framework as the covariance between individual stock returns and the market return divided by the variance of market returns, using the Jakarta Composite Index (JCI) as the market benchmark. Firm performance is measured through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is operationalized following Gerson et al. (2025) as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies, with model selection guided by the Chow and Hausman specification tests. The Fixed Effect Model (FEM) is adopted for ROA, ROE, and SG, while the Random Effect Model (REM) is applied for Tobin’s Q. Results indicate that systematic risk exerts a significant negative effect on ROA (β = −0.312; p < 0.01) and ROE (β = −0.278; p < 0.01), but is statistically non-significant for Tobin’s Q, suggesting that capital market pricing in Indonesia does not fully incorporate systematic risk information. Critically, systematic risk exerts the largest and most significant negative effect on sustained growth (β = −0.347; p < 0.01), revealing a dual transmission mechanism through which risk suppresses ROE while simultaneously inducing more conservative dividend policies, both of which constrain long-run growth sustainability. These findings carry important implications for corporate risk management strategy and empirically enrich the literature on risk, performance, and growth in emerging capital markets.

Anggita Febriany; Mohammad Aquallurrizal; Salwa Sabila Ghassani

Jurnal Bintang Pendidikan Indonesia 2026 Pusat Riset dan Inovasi Nasional

This article reviews the history and transformation of madrasah management in Indonesia. Emerging in the early twentieth century, madrasahs developed as educational institutions that combined the traditional values of Islamic boarding schools (pesantren) with the organizational structure of modern schools. This study employs a literature review method to examine the evolution of madrasah governance from the colonial era to the reform era. The findings reveal three major stages in the development of madrasah management. The first stage was the early period, during which madrasahs were independently managed by religious leaders and Islamic organizations with limited government involvement. The second stage was the post-independence integration period, characterized by increasing government intervention in curriculum development, institutional regulation, and legal recognition. The third stage was the modernization era, marked by the issuance of the Joint Decree of the Three Ministers in 1975 and the enactment of the National Education System Law of 2003, which strengthened the position of madrasahs within the national education system and placed them on an equal footing with public schools. These developments encouraged madrasahs to adopt Madrasah-Based Management (MBM) as a strategy to improve educational quality, effectiveness, and competitiveness. Overall, the transformation of madrasah management reflects an adaptive process that enables madrasahs to respond to educational reforms and societal changes while maintaining their distinctive Islamic identity and educational mission.  

Maya Anastasia; Siti Sundari

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.