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Sistem informasi sangat penting untuk membuat keputusan yang rasional, oleh karena itu pemahaman masalah dan solusi alternatif diperlukan. Informasi yang lebih akurat akan menghasilkan keputusan yang lebih baik. Tiga faktor menentukan kualitas informasi: akurasi, ketepatan waktu, dan relevansi. Dalam proses penyusunan keputusan, beberapa faktor yang perlu diperhatikan adalah tujuan keputusan, identifikasi tindakan yang dipilih keputusan untuk menyelesaikan masalah, dan faktor lainnya  

Execution auctions have the characteristics of the seller of the goods being an agency or institution. This character has implications for legal substances that serve as guidelines in the auction process, which must conform to statutory regulations. The purpose of this research is to know and analyze the relevance of the principles of justice, the opportunities for the principles of justice and the challenges of the principles of justice in the execution of civil cases at auctions for the sale of goods. The research method uses a normative juridical approach. Legal norms which are the legal substance of execution in the law of goods auctions are analyzed through a concept and law approach. This research finds that first, the principle of law (fairness) is very relevant to the law of execution auctions. This relationship is caused by the need for auction legal norms which require the legal principle of justice as a guide if there is a conflict of legal norms in its implementation or application. Second, the opportunity for the legal principle of justice, in the philosophical realm to become a legal principle in the treatises on auctions, namely for the sake of justice in the belief in the One Almighty God. The sociological domain is a guide and guideline for the eroding of the jungle law of disputes over auction results. The juridical realm becomes a guideline if there is a conflict of norms in every statutory regulation related to auction law. Third, challenges to the legal principle of justice originate from the debtor's rights, legal substance (contents of credit agreements) and legal structures (auction agencies and their implementation).

Pendidikan islam yang digagas oleh Azyumardi Azra melalui karakteristik dan modernisasi yang di lakukannya sangat berdampak pada perkembangan pendidikan islam pada era kontemporer. membentuk manusia yang taat kepada Allah akan tetapi juga mencerdaskan peserta didik, terampil, berbudi pekerti luhur, tujuan dari penelitian ini adalah untuk mengetahui bagaimana karakteristik dan modernisasi pendidikan Islam perspektif Azyumardi Azra dan untuk mengetahui relevansinya dengan pendidikan islam kontemporer. Penelitian ini menggunakan jenis penelitian kualitatif dengan metode deskriptif. Penelitian ini bersifat library reseach atau studi kepustakaan. Temuan hasil penelitian menunjukkan bahwa karakteristik pendidikan Azyumardi Azra meliputi: tujuan pendidikan, kurikulum pendidikan dan demokrastisasi pendidikan. Sedangkan modernisasi pendidikan islam mencakup segala aspek kehidupan masyarakat muslim sesuai perkembangan zaman. Pendidikan Islam juga perlu terus beradaptasi dengan perkembangan zaman agar tetap relevan dan efektif dalam mendidik generasi muda sesuai dengan tuntutan zaman dan kebutuhan masyarakat. Relevasinya terhadap pendidikan islam kontemporer yaitu pembaruan Madrasah dan Universitas dan kurikulum dengan memiliki peran dalam meningkatkan kualitas. Memodernisasikan pendidikan islam dari pendidikan yang sudah ada ke pendidikan modern.

This abstract discusses the role of Abu Hurairah's hadith in the context of handling bullying, as well as the relevance of Article 76c of 2014 in modern legal efforts. This research aims to explore the Islamic understanding of hurtful behavior and the way modern law deals with similar cases. Through a text and literature analysis approach, this study dissects Abu Hurairah's views on abusive treatment and its implications in society. Furthermore, legal analysis on Article 76c of 2014 is explored to understand the legal response to bullying. The results demonstrate the complexity of blending religious views with modern law in addressing rapidly changing social issues. The suggestions from this study highlight the need for inter-religious exchange and intrigue in defining successful arrangements in addressing the issue of oppression, incorporating instructive, legal, and social viewpoints.

of Reformed theology. This study highlights the importance of a sensitive and thoughtful approach to teaching complex concepts such as predestination through exploring theological understanding and considering children's developmental needs. Through an analysis of Reformed theology, this article highlights the importance of creating an educational environment that supports a balanced understanding of God's sovereignty and human responsibility. Therefore, this article provides practical guidance for religious educators to teach the doctrine of predestination to children in a Sunday School context appropriately and meaningfully.

This article deals with our plural and global society of today which impede the validity of ethical values. In this sense, the values of Christian ethics are needed to approach contemporary social issue. We must respond to the current situation of humanity by using library resources and observations of ethical issue in our society and how they can develop their normative effects under the conditions of freedom, plurality, demographic and digital change, as well as the complex economic and financial systems and, last but not least, under the fragile approval of the institutions of international politics. The argument then moves to the meta-theory of Christian ethics, namely the revelation of God as it is expressed in the ‘book of nature’, the written word, and the incarnate Word, Jesus Christ. The article concludes that as long as the values of Christian ethics remains faithful to this meta-theory, understands the modern macro-ethical questions and maintains a deep social focus, it will remain relevant in a plural and global society.

In responding to the warning of the day of God's wrath, Christians believe that the warning of the day of God's wrath is a decree of the law that will actually occur at His second coming. The topic of commemoration about the Day of the Lord nowadays is rarely discussed either in sermons or in other gatherings. For this reason, this topic has become an important topic of discussion and must be explored again among believers. The aim of this writing is to analyze the form of commemoration of the day of God's wrath and its relevance for believers today. The method we use in this writing is a deductive (descriptive) method by collecting various sources as references, namely journals, books and articles related to this topic.

The background of this research is to analyze the character of Sukat using analysis of Sigmund Freud's literary psychology theory, the aim is to find out the causes of the character Sukat experiencing disturbances in his personality, and also to find out the alleged disturbance that occurred to the character Sukat in the performance of the Play Written Later by Bode Riswandi. The method used is a qualitative method. The technique used in this study is data collection techniques. Data collection techniques used are reading techniques and note-taking techniques. From this analysis it is concluded that the character Sukat has a feeling of revenge from a dark past, the reason Sukat did the heinous thing to Dahlia was because of what happened at that time. Sukat's younger sister was sold by her father as a gambling bet and many of her gambling friends felt that her younger sister had committed suicide before leaving school. It was this feeling of revenge that made Sukat dark and his eyes darkened and he thought that every girl should feel what her sister had experienced.

In the context of globalization and evolving social change, the role of students in creating a balance of rights and obligations of citizens and building a just society is becoming increasingly important. This study uses a qualitative method with a questionnaire as a data collection tool to explore students' views and practices related to their rights and obligations as citizens. Through the analysis of data obtained from respondents, this study aims to identify factors that influence the role of university students in creating a just and equitable society. The results show that students have great potential as agents of change in society. With their higher education and knowledge, students are able to influence positive changes in achieving a balance of rights and obligations of citizens. Students' active participation through social movements, advocacy activities, and civic education in higher education can help create a more just and equitable society. This research is expected to provide in-depth insight into how students can effectively become agents of change in building a more just and equitable society.

Balinese paribasa is used to beautify and sweeten various Balinese discourses including Balinese short stories. In addition, Balinese paribasa is also used to reveal the values of education, morals, and social criticism in Balinese short stories that can be used as a guideline in life. Therefore, the researcher is interested in researching Balinese paribasa in the short story Begal by I D. K. Raka Kusuma. The theoretical foundations used in this study are Balinese paribasa theory, Balinese short stories, meaning theory and function theory. This research is a qualitative research, using library study and interview methods, supported by the technique of reading, recording, and listening. The data analysis of this study uses the descriptive method of analysis. The presentation of the data uses an informal method, namely presentation with words and sentences The results of this research show: (1) there are seven types of Balinese paribasa in the short story Begal by I D. K. Raka Kusuma, (2) there are four meanings and four functions of Balinese paribasa in the short story Begal by I D. K. Raka Kusuma, (3) there is a relevance of the short story Begal by I D. K. Raka Kusuma with the teaching of the Balinese language, especially Balinese paribasa in class X and class XI at the high school education level. Based on this conclusion, it is suggested that connoisseurs of Balinese short story literature can understand more deeply the action only to the type, meaning, and function but can be applied in daily life

This research is motivated by the prevalence of materialistic culture among Muslim communities, where almost all aspects of life are assessed based on material values. In light of this, the author examines the relevance of Sufism teachings. This study employs a literature review method. The primary data sources are related to Sufism literature and the social conditions of Muslim communities. Secondary data sources include various writings from Sufismsm scholars and the works of Sufismsm practitioners in addressing various issues and providing solutions to the general public. The results show that Sufism ethics, as exemplified by Prophet Muhammad (PBUH), are highly relevant for application in the modern era. Additionally, various spiritual states such as qurbah (closeness to God), khauf (fear of God), and raja’ (hope in God) can contribute to inner peace and tranquility in daily life in the modern era. This is particularly effective in reducing the tendency of the soul to focus solely on materialism and outward needs.

Adab is a behavior that is considered good and this kindness is carried out continuously which makes it a habit in daily life. In fact, the ethical behavior of students today is very concerning, this is certainly influenced by the lack of understanding of the Qur'an and the book. This study aims to: 1) know the existence of disciples in the book of Taysir al-Khalaq; 2) knowing the existence of disciples in the book of Taysir al-Khalaq and its relevance to education today. This research uses a qualitative research approach where the type of research is library research. The results of this study show that: 1) the discipleship of Taysir al-Khalaq is divided into three: towards himself, towards his teacher and towards his brother. In addition, a student must also have good behavior, namely: tawadhu', understanding the rules of association in Islam, and brotherhood in Islam. 2) the relevance of the book of Taysir al-Khalaq to Islamic education today is very sustainable, because both in terms of material and content in the book, the value in moral education and the purpose of Islamic education in Indonesia is very suitable for use by Islamic educational institutions. Especially in non-formal educational institutions, especially in the cultivation of ethics and morality among students. So that the creation of an Islamic generation that is in accordance with the purpose of Islamic education.

The aim of this research is to determine the equality of men and women in the context of receiving salvation based on Galatians 3:26-29 with relevance for today's church. The research method in writing this scientific work is a qualitative method, namely a descriptive approach. This method is used by the author to find useful materials in accordance with the research objectives. In this research, equality between men and women will be explored in the context of receiving salvation and its relevance for the church today. The result of the exegesis of Galatians 3:26-29 is how humans view the equality of men and women in the context of receiving salvation and its relevance for the church today. As is known, Christians always emphasize that humans, both men and women, have equality in receiving salvation through His Gospel or His Word, namely the Faith and Trust of His people. In this case, it also really depends on the theological interpretation of each church sect, because some sects may emphasize a personal relationship with God as the main way to receive salvation, while there are several church sects that emphasize the role of the church as a community of faith that facilitates spiritual growth and receiving the gift of salvation. Salvation (grace) from God is universal (general). God's action in Jesus Christ has effectively eliminated differences according to Gal. 3:26-29. The good news of salvation is that there is no longer such a thing as a select group, those who hope to receive the benefits of Jesus' Messiahship should be part of every believing people. Salvation in the context of Galatians 3 is through God's promises to His people who believe. Apart from that, the concept of salvation is a primary doctrine that becomes a dogmatic guide for God's church. The church must also see and emulate the equality of men and women in the context of receiving salvation. God emphasizes that all mankind should not do things that God does not want. He hopes that those who come with Him are those who truly believe in their faith. Salvation is given to humans as a form of His goodness to His people who believe through Faith and Actions that are always loyal to Him. Salvation is Grace, meaning that there is only one way to obtain salvation, namely through Jesus Christ. He said, “I am the way and the truth and the life. No one comes to the Father except through Me.” And if you belong to Christ, then you are also Abraham's descendants and have the right to receive God's promises (Gal. 3:29).    

In classical discourse, Islamic governments that have appeared on the stage of history have exemplified the forms of state income and expenditure. This article describes a comparison of fiscal policy, namely in the income and expenditure of the state treasury according to Islamic and conventional government systems and their implementation which has similarities with fiscal policy in Indonesia. The study method used is literature study, the data obtained is compiled, analyzed and concluded to draw conclusions. The results of the study show that fiscal policy has been implemented since the time of the Prophet Muhammad with the emergence of policy instruments that are in accordance with Islamic principles. As for the fiscal policy that has been exemplified in Islamic government, it has been able to be reformulated in accordance with the legal order and culture of the Indonesian people. It's just that the implementation mechanism is different from what has been implemented by Islamic governments, however, the principles and objectives have much in common. As for the fiscal policies of the State of Indonesia which are considered to be adapted from the Islamic government system, namely kharaj with PBB, 'usyr such as customs with PPn and jizyah such as visas with PPh.

The book Taisir Al-Khallaq Fi 'Ilmi Al-Akhlaq by Sheikh Hafidz Hasan Al-Mas'udi is a yellow book which contains guidelines for Muslims in living their daily lives. Even though it is famous for its moral studies, it contains Islamic educational values ​​and its relevance to today's moral education. This research aims to determine the concept of Islamic and moral education, the values ​​of Islamic education in the book Taisir Al-Khallaq Fi 'Ilmi Al-Akhlaq and its relevance to today's moral education. This research uses a descriptive qualitative research approach, where the type of research is literature. The data collection technique uses the documentation method. Then, data sources were obtained from primary data sources, namely the book Taisir Al-Khallaq and secondary (books, journals and other sources). The data analysis technique uses content analysis. The results of this research show that; 1) the concept of Islamic education includes three main aspects, namely al-tarbiyah, al-ta'lim, and al-ta'dib which means the teaching process. Meanwhile, the concept of moral education is based on Islamic education itself. 2) the values ​​of Islamic education contained in this book are in the form of aqidah values, worship values ​​and moral values. 3) the values ​​of Islamic education in this book are very relevant to today's moral education, because they both aim to form human beings who are moral, have noble character, and make them obedient and obedient servants of Allah SWT.  

Islamic education plays an important role in shaping a generation that is faithful, noble, and has a positive impact on society and Muslims in general. Harun al-Rashid, as one of the earliest thinkers, made a valuable contribution in this regard, with his concept of thought that is relevant to Islamic education today. This research aims to explain the concept of Harun Ar-Rashid's thoughts related to Islamic education and its relevance to the current context of Islamic education. The research method used is qualitative research with a literature study approach, exploring information from various sources such as literature, research reports, theses, dissertations, and electronic publications related to Harun Ar-Rashid's concept of thought on Islamic education and its relevance to the present. The results show that Harun al-Rashid's concept of Islamic education has significant inspirational value. A deep understanding of these concepts allows Islamic education to continue to develop and make a positive contribution amid the dynamics of modern times. In the midst of the complexity of the modern world, the values championed by Harun al-Rashid can be an important guideline in defining the role of Islamic education and achieving the expected noble goals.

Islamic education plays an important role in shaping a generation that is faithful, noble, and has a positive impact on society and Muslims in general. Harun al-Rashid, as one of the earliest thinkers, made a valuable contribution in this regard, with his concept of thought that is relevant to Islamic education today. This research aims to explain the concept of Harun Ar-Rashid's thoughts related to Islamic education and its relevance to the current context of Islamic education. The research method used is qualitative research with a literature study approach, exploring information from various sources such as literature, research reports, theses, dissertations, and electronic publications related to Harun Ar-Rashid's concept of thought on Islamic education and its relevance to the present. The results show that Harun al-Rashid's concept of Islamic education has significant inspirational value. A deep understanding of these concepts allows Islamic education to continue to develop and make a positive contribution amid the dynamics of modern times. In the midst of the complexity of the modern world, the values championed by Harun al-Rashid can be an important guideline in defining the role of Islamic education and achieving the expected noble goals.

This research aims to determine the existence of marsiadapari and its relevance to solidarity theory in Batumanumpak Village, Pangaribuan District, North Tapanuli Regency in 2023. This research uses qualitative research methods, to gain an understanding of social or human problems conducted in a natural research setting. Data collection in this research used observation, interview and documentation techniques. The results of this research show that the existence of the local wisdom culture of marsiadapari is a local wisdom of the Toba Batak community which still exists from ancient times to sekran in Batumanumpak Village. marsiadapari is a system of mutual cooperation carried out by a group of people in an activity or job. This work is carried out by a group of people in agricultural land work activities. In the midst of the sophistication of the times, marsiadapari has not been abandoned and forgotten by the people of Batumanumpak Village, even though its implementation is not completely carried out as traditionally as before. The reason marsiadapari is still carried out is because marsiadapari is a legacy of local wisdom from ancestors that must be preserved and a tool to increase solidarity, tolerance and togetherness and also save costs for the people of Batumanumpak Village. Marsiadapari activities contain moral values ​​that are firmly held by the people of Batumanumpak Village and are believed to be a guide to a good life for the people of Batumanumpak Village.

Islam teaches that humans are obliged to seek knowledge, so teaching and learning activities are a process of activities carried out by humans, both formal and informal learning. This research aims to show the relevance of comfort in learning and teaching in Islam in the context of verse 11 of the Al-Quran Surah Al-Mujjadi. There this verse is discussed in relation to Islam and comfort in Islam. The learning and teaching process is interpreted. This research uses library research, where all the main data in this research comes from books, magazines, tafir books and journals related to the theme of this research. The research results show that there is a relationship between the comfort of the teaching and learning process by educators with verse 11 of Surah Mujjadi. This is closely related to the environment, facilities and infrastructure that support learning and educational activities. Through interaction and connection between teachers and students, even at the end of the verse it is stated that Allah will raise the status of those who believe and have knowledge.

Penelitian ini bertujuan memetakan dan mensintesis bukti empiris secara sistematis mengenai pengaruh penerapan IFRS terhadap kualitas pelaporan keuangan. Menggunakan metode Systematic Literature Review (SLR) dengan protokol PRISMA, penelitian ini menyeleksi 42 artikel dari basis data Google Scholar, Scopus, Science Direct, dan SINTA yang diterbitkan pada rentang 2014–2024. Hasil penelitian menunjukkan bahwa penerapan IFRS secara umum berpengaruh positif terhadap kualitas pelaporan keuangan, tercermin dari penurunan manajemen laba, peningkatan relevansi nilai, dan penguatan konservatisme kondisional. Namun, pengaruh tersebut dimoderasi oleh kualitas audit, struktur kepemilikan, ukuran perusahaan, dan lingkungan hukum. Penelitian ini juga mengidentifikasi empat celah penelitian utama, di antaranya terbatasnya cakupan entitas non-publik dan minimnya studi longitudinal jangka panjang. Temuan ini memberikan kontribusi teoritis dan implikasi praktis bagi regulator, profesi akuntansi, dan peneliti selanjutnya.