Indonesian Journal Education

Philosophy Of Division of Authority of Regional Heads and Deputy Regional Heads in The System of Regional Government Administration

Cynthia Hadita — 2025-05-31

The division of authority between regional heads and deputy regional heads in the system of local government administration is not only administrative, but also contains a deep philosophical dimension. The research method used is normative juridical with a philosophical approach. The results of the study show that, ontologically, the existence of the positions of regional head and deputy regional head is a manifestation of the principle of duality in leadership, where responsibility cannot be borne by one individual alone. Its epistemology reflects efforts to formulate a balanced and functional power structure, in order to achieve effectiveness in local government. Meanwhile, axiologically, this division of authority is based on the values of democracy, justice, and accountability, which aims to ensure that regional leadership can run collectively, not authoritarianly, and remain within the corridor of public services. However, in practice, the unclear boundaries of authority often lead to conflicts, functional inequality, and even government stagnation. Therefore, a philosophical and normative reformulation of the relationship of authority between regional heads and deputy regional heads is needed in order to create harmonious, effective, and people-oriented regional governance.

The Development of An Assessment Instrument for Improving Students’ Analytical Thinking Abilities

Ijah Mulyani Sihotang — 2025-05-31

This study addresses the low analytical thinking skills observed among accounting education students, particularly in mastering journal entry concepts. Analytical ability is a crucial component of higher-order thinking skills (HOTS), which are essential for success in accounting practice. To respond to this issue, this research aimed to develop a valid and reliable assessment instrument using the Thiagarajan four-D model (Define, Design, Develop, and Disseminate), although the process was limited to the third stage. The study employed a research and development (R&D) approach, with data collected through tests and expert validation, and analyzed using descriptive qualitative methods. The results showed that the developed instrument met the criteria of clarity, relevance, accuracy, and language quality. It also demonstrated high reliability with a Cronbach’s alpha of 0.712. However, students' performance on the instrument revealed an average score of 37.66 out of 100, indicating low analytical thinking skills. The study concludes that while the instrument is feasible, further pedagogical innovation is needed to enhance student competencies.

Developing Entrepreneurial Values of Principals: A Qualitative Case Study in a Secondary School

Sri Nurabdiah Pratiwi — 2025-05-31

Principals in Indonesian secondary schools are mandated to embed entrepreneurial character in daily learning, yet practical, evidence-based models remain limited. This qualitative case study at MTs Aisyiyah, North Sumatra, explores how a principal’s entrepreneurial competence is operationalised and how it affects the school community. Data were collected through semi-structured interviews with one principal, eight teachers and twenty students, and through non-participant observation of project-based activities that transform unused materials into marketable products. Thematic analysis revealed three key findings. First, the principal strategically integrated 17 entrepreneurial values—most visibly creativity, independence, discipline and responsibility—into both the formal curriculum and extracurricular programmes centred on up-cycling. Second, sustained teacher involvement in mentoring and assessment proved critical to reinforcing these values and modelling entrepreneurial behaviour. Third, the programme generated tangible shifts in school culture: students demonstrated greater problem-solving autonomy, while teachers reported heightened innovation in lesson design. The study concludes that visionary, risk-embracing leadership coupled with consistent teacher support can convert entrepreneurship policy into a living, school-wide practice, offering a replicable pathway for character-based education in similar contexts.