Terbatasnya waktu pembelajaran yang hanya 150 menit atau setara dengan 3 SKS pada matakuliah Akuntansi Manajemen menuntut dikembangkannya metode pembelajaran yang lebih inovatif. E-Problem Based Learning (e-PBL) memberikan jawaban atas tuntutan tersebut dengan metode pembelajaran yang lebih inovatif. Penelitian ini merupakan jenis penelitian kualitatif dengan pendekatan interpretif, dimana realita social menjadi dasar model e-PBL. Realita social yang terjadi dalam penelitian ini berupa perilaku proses belajar mengajar serta interaksi antara Dosen Pengampu dengan Mahasiswa. Perilaku proses belajar mengajar serta interaksi antara Dosen Pengampu dengan Mahasiswa merupakan fenomena-fenomea yang akan menjadi dasar model e-PBL. Oleh karenanya, untuk menganalisis data dalam penelitian ini menggunakan analisis fenomenologi, dimana data-data yang diolah merupakan fenomena-fenomena yang terjadi dalam realita social.

The leadership of the principal as the top manager has a strategic role in increasing teacher discipline and motivation. The purpose of this study was to determine the policies, programs, strategies, supporting and inhibiting factors of the principal's program in improving the discipline and motivation of teachers at 16 Public Senior High Schools and 12 Public Senior High Schools in Banda Aceh City. This study uses a descriptive qualitative approach. The technique of collecting data is interview, observation, and documentation study. The research subjects were school principals, vice principals and teachers. The results showed (1) the principal's policies in increasing discipline and motivation in making school rules and order involved school elements including the vice principal and teachers. (2) preparation of school principal programs in improving teacher professionalism, including compiling annual programs, semester programs, learning planning steps; (3) strategies to improve teacher discipline and motivation by dividing tasks, holding trainings and attending MGMP and providing understanding (4) supporting factors in increasing discipline and motivation of teachers, most of whom already have teacher certificates, while the inhibiting factor is teachers who live far away. from schools, there are still teachers who are less active, and the results of the training have not been able to be disseminated to their friends, the level of awareness differs between teachers.

This research aims at describing the sources, programs, and strategies of spiritual leadership management in strengthening the character of students in integrated Islamic primary schools. This research is a qualitative descriptive study. The instruments used are observation, interview, and documentation. Through this paper, we describe the sources that build student character values, the principal's spiritual leadership programs in strengthening the character of students, and the spiritual leadership strategies of principals. The results show that the sources that build student character values are from religion, nation, education, culture and norms. The principal's spiritual leadership program is integrated into curricular and extracullicular activities, habitution, and behaviour models; and the spiritual leadership strategy is carried out through exemplary, vision, mission and school goals, school distinctiveness icons, simulation and character building workshop, school activities and programs, and school management structure in charge of school culture and character.

Kinerja pertumbuhan industri perbankan syarih akhir-akhir ini tercatat meningkat, termasuk perbaikan dari sisi kredit macet (Non Performing Financing/NPF), namun  kadang kondisi tidak stabil terkait fruktuasi kenaikan dan penurunan beberapa kinerja perbankkan syariah seperti CAR. Penelitian bertujuan untuk menguji kinerja bank syariah terhadap pertumbuhan laba. Penelitian ini dilakukan dengan metode kuantitatif terhadap laporan keuangan perbankan syariah yang terdaftar di OJK tahun 2018-2020. Teknik pemilihan sampel menggunakan metode purposive sampling. Kinerja bank syariah diukur dengan  Variabel NPF (Non Performin, Financing), FDR (Financing to Deposit Ratio), dan CAR (Capital Adequacy Ratio) kinerja tersebut bagaimana pengaruhnya atas pertumbuhan laba bisa diketahui dengan menggunakan analisis regresi. Hasil penelitian secara simultan menunjukan bahwa variabel non performing financing (NPF), financing deposit ratio (FDR), capital adequacy ratio (CAR) berpengaruh secara bersama-sama (simultan)  terhadap variabel dependen yaitu pertumbuhan laba. Secara parsial variabel yang mempengaruhi pertumbuhan laba adalah non performing financing (NPF) dan capital adequacy ratio (CAR).

The problem that is faced by Islamic boarding school-based MSMEs is capital constraints. This capital constraint is due to the lack of information on MSME actors about how to apply for credit and how to utilize financing funds. Financial inclusion can be realized, there is a need for parties who have direct contact with the community, especially the lower middle class in terms of distributing micro credit. Therefore, the role of sharia banking and sharia cooperatives needs to be increased to increase the growth of MSMEs in Malang City, especially Sharia-based MSMEs so that financial inclusion can be realized. Based on the results of a survey conducted through the Cooperatives and MSMEs Offices, there are about 25 Sharia cooperatives with several criteria, namely cooperatives in Malang City that are legal entities. The multiple regression was chosen to be carried out in this research activity. The results of the study show that the good performance of an MSMEs can be seen from its entrepreneurial orientation because the increasing spirit of entrepreneurial orientation will motivate MSMEs to make innovations and be ready to face all possible risks in the future.