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All Journal Edumaspul: Jurnal Pendidikan EDUTEC : Journal of Education And Technology
Muhammad Saripuddin B
STAI Abdur Rauf Aceh Singkil
Religion Education Languange, Linguistic, Communication & Media Mathematics Other

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Analysis of Education Financing Concepts and Tax Systems Muhammad Saripuddin B
Edumaspul: Jurnal Pendidikan Vol 6 No 2 (2022): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.099 KB) | DOI: 10.33487/edumaspul.v6i2.4959

Abstract

The purpose of this writer is to discuss about. 1) Knowing education financing and, 2) taxation in education. This type of research is Library Studies research, which in this study will take various expert opinions and analyze from various theories regarding education financing and taxation. The conclusion of this paper is the concept of education financing according to Thomas John, among other things, namely 1) how money is obtained to finance educational institutions, 2) where does it come from, 3) and what is it spent on and who spends it, then the income or source of education funds received by the school is obtained from the State Revenue and Expenditure Budget, Regional Revenue and Expenditure Budget, and the community or parents. As for the use of these funds, each school should establish plans that are a priority for comprehensive education financing. As for the taxation system in improving the quality of education in Indonesia, it has consistently allocated the State Budget for the Education Budget by 20% of the State Budget, with a focus on increasing access and quality of education services that are equitable in all regions to all corners of the country either through direct allocations in the State Budget or transferred to regions through budget allocations. in the APBD of each region by prioritizing improving the quality of students compared to capital expenditure. The taxation system also requires educational institutions as corporate income tax subjects to: 1) Register at the Directorate General of Taxation to be recorded as taxpayers and obtain a taxpayer identification number (NPWP), 2). Calculating and reporting tax payable (PPh articles 25 and 29), 3). Withholding and collecting tax payable (PPh articles 21, 22 and 23)
Islamic Education Financial Management (Study at Darur Rasyid Islamic Boarding School Aceh Singkil) Andika Novriadi Cibro; Burhanuddin Kaloko; Muhammad Saripuddin B; Syafnial; Mesiono
EDUTEC : Journal of Education And Technology Vol 6 No 3 (2023): March 2023
Publisher : STAI Miftahul Ula Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/edu.v6i3.461

Abstract

The purpose of writing is to discuss the financial management of Islamic education at the Darur Rasyid Islamic Boarding School, Aceh Singkil, both from financial planning, financial accounting and financial evaluation and accountability. The method used in this study is a qualitative method, with the approach used is Naturalistic, as well as with triangulation techniques, then data collection techniques using documentation, interviews, and observations. The step of analyzing the data is to collect the data, reduce the data, present the data and then conclude. The results of this study are: 1. The leadership of the Islamic boarding school as top manager and treasurer prepares any programs that will be implemented and then is held together with the head of the foundation, the boarding school committee, as well as the teachers, Then determine how much the budget will be spent on program implementation. 2. There is a financial assistant unit appointed to assist the madrasah treasurer in managing education finances at Darur Rasyid Aceh Singkil Islamic Boarding School. So far, with the existence of the financial assistance unit, it can allocate and distribute Islamic boarding schools' funding sources effectively and efficiently and on target. 3. Bookkeeping or recording of education finances carried out at the Darur Rasyid Aceh Singkil Islamic Boarding School only uses the general treasury book (receipts and disbursements book). The auxiliary cash book or subsidiary ledger tends to not function properly because all receipts and expenditure records are integrated into the general cash book. The details of the cost of each component of expenditure tend to be unreported and not specifically detailed. 4. Education financial reports and accountability are prepared and addressed to foundations and all authorized parties, namely, among others, accountability reports are reported every 6 months. And using the Flat Grant financing model based on the distribution system of funds.
Systemic Thinking for Strengthening Teacher Education at the Syekh Abdurrauf Aceh Singkil Islamic College Neliwati; Muhammad Saripuddin B; Andika Novriadi Cibro
EDUTEC : Journal of Education And Technology Vol 7 No 1 (2023): September 2023
Publisher : STAI Miftahul Ula Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/edu.v7i1.606

Abstract

The purpose of this study is to discuss Systemic Thinking for Strengthening Teacher Education at the Syekh Abdurrauf Aceh Singkil Islamic College. The method used in this article is qualitative. The results of this study can be concluded that education is a well-planned and well-organized program. A program with several components that work together in a process to achieve a programmed goal. There is an orderly pattern of thinking about finding and seeing things and working as a system. At STAI Abdur Rauf Aceh Singkil in strengthening teacher education by conducting a SWOT analysis and compiling a strategic plan, with SWOT analysis at STAI Syekh Abdurrauf Aceh Singkil, it will be possible to determine the steps in improving teacher education
Co-Authors Andika Novriadi Cibro Burhanuddin Kaloko Mesiono Neliwati Syafnial