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Green accounting is an accounting approach that focuses on measuring, reporting and controlling economic activity that takes into account environmental impacts. The research objective of Mangrove Forest Tourism in Surabaya is to determine tourism potential and attractiveness, development strategy and community and government participation in the development of objects and attractions for Mangrove Forest Tourism in Surabaya. This tour provides beautiful scenery as well as exciting and educational. The results of this study are the implementation of Mangrove Forest management as a tourist spot in Surabaya which is quite good and has proven to be able to attract visitors and improve the economy of the local community in the area.

This type of research is experimental research with a Quasy Experiment approach. The purpose of this study was to analyze the effect of the Make A Match learning model on student learning outcomes in science learning about plant parts and their functions for class IV MI Al-Abrar Makassar City. The total population in this study was 60 students. The sample used in this study was total sampling, namely 34 students in class IV A and 26 students in class IV B. The research design used is the Nonequivalent Control Group, which divides the class into two groups, namely the experimental class and the control class. The research procedure includes pretest, treatment, and posttest. The research instruments were observation sheets and learning achievement tests. Data collection techniques from this study were observation, tests (pretest-posttest) and documentation. The data analysis technique used is descriptive statistics and inferential statistics. The results showed that the hypothesis test using the t-test. The results of the study obtained tcount = 11.854, ttable = 2.918, so tcount>ttable or 11.854 > 2.918 and the sig (2-tailed) value was obtained 0.00, so 0.00 <0.05 was obtained. So it can be concluded that H0 is rejected, H1 is accepted. Based on the results of the research above, it can be concluded that there is an influence of the Make A Match learning model on student learning outcomes in science learning about plant parts and their functions for class IV MI Al-Abrar Makassar City.

The study aimed to analyze the concept of a Limited Liability Company after the enactment of Law Number 11 of 2020 concerning Job Creation, especially concerning the concept of capital association paradigm. This normative legal research uses a statutory, conceptual and comparative approach. The results shows that after the enactment of the Job Creation Law, there is a new form of legal entity, namely an Private Company which is specifically for MSE actors with the aim of facilitating business development for MSE actors by being able to form a legal entity with only one person as the founder/shareholder. This has indicated a change in the paradigm of Limited Liability Companies as a capital association. It is in the form of expansion of the concept of a Limited Liability Company where the establishment of a Private Company for MSEs was founded by 1 (one) person. This is nothing new considering Article 7 paragraph 5 and paragraph (7) of the Company Law that a company can be established only by one shareholder as in the establishment of BUMN and BUMD which is also regulated in the BUMN Law and PP. 45 of 2005 which allows the shares of Persero to be wholly owned by the state.

Modern society is faced with risks inherent in its life. This risk comes from the technological uncertainty developments, especially in transportation modes. Gojek be a solution to the uncertainty several aspects by conventional transportation modes. This study uses a phenomenological approach, which places phenomena from the actors point of view and uses the risk society theory introduced by Ulrich Beck as an analytical tool. The concept used is reflective modernity and the boomerang effect that drivers and customers face respectively as users of the Gojek application. Informants are Gojek users consisting of customers as well as drivers. This research used interview, observation, and documentation techniques as primary data, while the secondary data used literature study techniques. Based on the results, it was found that several certainty factors were obtained by Gojek customers, including time, convenience, cost and security. This factor is referred to 'reflective modernity', where this factor becomes a reflection on the uncertainty of conventional transportation. However, for the record, security is also a risk if the goods ordered through Gojek are taken away by the driver. On the other hand, Gojek drivers get uncertainty risk factors, such as fictitious orders, and service discrepancies with customer ratings. This condition is referred to 'boomerang effect' where the risk returns to the main actor. As a solution, the company provides a feature to deal with fictitious orders and a rating feature by users.

Baureno Village, which is located on Jalan Raya Baureno, is the Village Government Office which operates in the government sector, Baureno Village itself is a village located in east end of Bojonegoro Regency. The purpose of this research is to analyze the process of planning, procurement, administration, reporting and supervision of village assets in Baureno Village, Bojonegoro Regency, the inhibiting factors and efforts made to resolve them problem. This is a qualitative research with a case study approach. Data obtained through interview techniques, observation and documentation. The research results show that the processes of planning, procurement, administration, reporting and supervision are appropriate and not in accordance with the Regulation of the Minister of Home Affairs Number 1 of 2016 concerning Village Asset Management. Besides that, the mandate of the Village Law is to make an inventory of everything Village assets have not been fully implemented by the village government. The obstacles faced are village asset management funding, funds that are not on target, frequent siskeudesa applications errors, implementation that is not in accordance with the rules, lack of activity executors in responding market prices, human resources and transparency. Suggestions that can be given are for more focus on addressing the funds to be budgeted for the management of village assets, conducting inventory of assets in accordance with the provisions of the law.

This article discusses the role of internal controls in investment accounting information systems for boarding houses and emphasizes the importance of compliance audits in detecting internal control weaknesses. The research aims to analyze the necessary internal controls, evaluate internal control weaknesses through compliance audits, investigate the effectiveness of internal controls, and provide benefits to boarding house owners and auditors. This study adopts a qualitative descriptive approach with a compliance audit method and a case study design. Data is collected through in-depth interviews and direct observations, and analyzed qualitatively using content analysis techniques. The findings of this research are expected to provide better insights into the required internal controls, identify internal control weaknesses, and offer recommendations to enhance the effectiveness of internal controls in investment accounting information systems for boarding houses.

The large number of people who use sharia contracts has a strong correlation with the number of sharia economic conflicts. Either party may breach the contract or engage in illegal acts giving rise to law. If a lawsuit occurs, the aggrieved party can file a lawsuit against the lawsuit, but the judge turns out that during the examination of the case, it determines that the contract in question is not in accordance with sharia law, even though neither party owns it. filed a lawsuit to be terminated. To examine sharia economic dispute cases, judges are required to follow certain provisions from the Supreme Court. In this study, the authors also used a conceptual approach to examine. Islamic legal concepts related to improper contracts. govern Islam. The authors of this study draw the conclusion that there are still many legal discussions governing sharia economics; existing laws only regulate in general and globally, and sometimes even conflict with each other. Due to loopholes in the law, the Supreme Court established guidelines for reviewing sharia economic cases. The guidelines contain several provisions that are inconsistent or even contradict one another, so that ijtihad is required from the judge's side to uphold the principle of divinity. so that the choice is only based on the rules stipulated by Islamic law. then the Supreme Court sets guidelines for reviewing sharia economic cases. The guidelines contain several provisions that are inconsistent or even contradict one another, so that ijtihad is required from the judge's side to uphold the principle of divinity. so that the choice is only based on the rules stipulated by Islamic law.. then the Supreme Court sets guidelines for reviewing sharia economic cases. The guidelines contain several provisions that are inconsistent or even contradict one another, so that ijtihad is required from the judge's side to uphold the principle of divinity. so that the choice is only based on the rules stipulated by Islamic law.

Measurable character education can have an effect on students to grow into better individuals, resulting from constructive feedback through the teacher's exemplary. As a motivator the teacher can move students with their own awareness and responsibility so that they are willing to learn. Islamic education must be able to move the character of students according to the example of Rasulullah SAW. Islam, especially Islamic education, is seen as a binder and guide to the true path, so that the culture that arises will be able to provide benefits, not only to himself, but also to others. To find out the implementation of Islamic education on students' character building, this research uses a qualitative approach. The research method used is a case study using in-depth interviews with school principals, Islamic education teachers and several students of SMK Genius Bandung.  Direct observation and document analysis as data collection techniques, triangulation of sources and methods are used to test the authenticity of the data obtained. The result of this study shows that Islamic education is not only limited to academic assessment, spiritual development, understanding of moral values, and adherence to Islamic principles, in addition it is also important to consider aspects of students' attitudes, morals, and behavior towards each other and their environment which is in accordance with the goals of student character education. Based on the research it is concluded that Islamic education as an independent research variable has a very strong positive relationship with the students' character  building that means it has a very large influence on the students' character building. Therefore, a holistic and integrated evaluation will provide a clear picture that is more comprehensive about Islamic education in the students' character building at SMK Genius Bandung.

The research study conducted by this author was motivated by the existence of the teachings of al-Hallaj's philosophical Sufism, especially the hulul, which is often misunderstood and seen as a practice leading to apostasy and because the pioneer was executed on charges of apostasy. Al-Hallaj has been better known as a Sufi who violates religious boundaries (apostate). While some circles also judge, al-Hallaj's mistake, because he had opened up divine secrets, which should have been covered up. The method used in this research is library research, which is a study whose subject is library literature which is summarized through a book, journal and previous studies. The results of this study indicate that the specialty of Sufism in Islam is that with the approach of Sufism by the Sufis, Islamic teachings have succeeded in penetrating to various parts of the world, being accepted and embraced as a religion whose truth is believed to be true without violence and war. The controversy over the teachings of Al Hallaj is that Al Hulul, Nur Muhammad and the unity of all religions, which if heard or read at a glance, let alone the common people without thinking they can accept it outright, but if examined more deeply it will appear to be a teaching. which is misleading, because it contradicts the Qur'an al-Sunnah.

The concept of tolerance is an important thing to study, especially in a pluralistic society with different ethnicities, nations, races and religions.  This study discusses the concept of tolerance from the viewpoint of Ahlussunnah wal Jamaah, in order to examine the concept of tolerance in literature from the Nahdhatul Ulama, Muhammadiyah, and Islamic Unity fronts (FPI) so that it can be implemented in life, especially in Islamic education learning.  The research method used is a qualitative method with a literature study approach.  The results of the study show that from the perspective of Ahlussunnah wal Jamaah tolerance is an important principle in building brotherhood and harmony among religious communities by emphasizing the importance of equality in rights and obligations without discrimination.  In line with that, the application of the concept of tolerance in PAI learning can be through religious education curriculum content which is not only dominated by worship and belief material, but material about the harmonious life of fellow human beings which is implemented through religious tolerance.  Instilling the concept of tolerance in PAI learning can also be implemented with an emphasis on PAI teachers in tolerance learning practices and assisted by significant learning materials that assist in tolerance learning both in early childhood education, elementary schools, junior high schools, high schools even in  study bench.

The purpose of this study was to identify and analyze the application of Article 1320 of the Civil Code regarding the bonded bondage system to clove farmers as local wisdom in preventing the occurrence of problems that arise because of the clove bonded agreement and to find out the obstacles faced in the application of article 1320 of the civil code to the bonded system. On Clove Farmers in Kaidundu Village as Local Wisdom. Research Using this type of normative-empirical research. By using several approaches, namely: statutory approach (statue approach), case approach (case approach). The results of this study indicate that: First, the clove bonded bondage system in Kaidundu Village is a custom or habit that was born and developed in the Kaidundu Village community since the last decades, the agreement system by means of bonded bondage involves sellers (farmers) and buyers (middlemen). . However, based on the law in force in article 1320 it is stated that, that the legal requirements for an agreement are agreement, competence, a certain matter and a lawful cause. However, in reality in society not all parties understand and understand what an agreement is considered. So that researchers can conclude that the bondage system in Kaidundu Village is a habit that has been passed down from generation to generation, but the community must understand and know that there are rules governing this bondage system. Second, the obstacles faced by the people of Kaidundu Village, especially those involved in the case of the Clove ijon system, several obstacle factors faced, namely: Legal factors, where there is no agreement or agreement that binds both parties, both the seller (farmer) and buyer (middleman). And there are no regulations in the form of Perdes (Village Regulations) which regulate the existence of the clove bondage system. The ijon system agreement is only based on trust.

This study aims to examine the effect of digital accounting systems on business development for UMKM in Sidoarjo. This research uses a qualitative approach with a case study method. The population in this study are SMEs in Sidoarjo who use a digital accounting system, and the sample is taken using a purposive sampling technique. The data in this study were collected using in-depth interview techniques and relevant sources on the internet. Data analysis was performed using qualitative analysis. The results of the study show that the use of digital accounting systems has a significant influence on business development for UMKM in Sidoarjo. In its use, the digital accounting system simplifies the process of recording and reporting finances, as well as assisting UMKM owners in making more precise and accurate business decisions. In addition, the use of digital accounting systems also helps UMKM in increasing the efficiency and effectiveness of business operations, so as to produce better business performance. In this case, it is advisable for UMKM in Sidoarjo to adopt a digital accounting system as part of their business development strategy. This will help UMKM  improve their business performance and compete with other UMKM. In addition, the government can also provide support and assistance to UMKM to adopt digital accounting systems, so as to accelerate the growth of UMKM  in Indonesia.

This research was explored in depth from the contextuality aspect of the study, and the research methodology design aspect. With a mixed method design (a combination of qualitative and quantitative methods), the results of data analysis show that the implementation of the CTL concept at SMK Darunnajah II Bogor is carried out by following its main components, namely constructivism, inquiry (finding and solving problems), questioning (asking questions). ), learning community (learning community), modeling (modeling), reflection (reflection), and authentic assessment (authentic assessment). The CTL approach implemented in the entrepreneurship subject at Darunnajah Cipining Vocational School, in addition to teaching students to be more critical in the learning process, to be more active, sensitive, and creative in analyzing issues relevant to entrepreneurship subject matter, teachers also teach students to in the context of the values ​​taught by Islam and internalized at the Darunnajah Islamic Boarding School, namely the principle of mutual benefit, not tyrannizing, and not dominating or harming each other, and intended to build a better life and economy for the ummah. The outline of the results of the analysis of student perceptions regarding the implementation of CTL in the entrepreneurship subject at SMK Darunnajah II Bogor shows that as much as 91.38% of the total respondents stated that the CTL concept was very effective in the context of the relevance of material to everyday life experiences and reflections on learning from problem analysis . Keywords: contextual teaching and learning, reflection, inquiry, learning model.

The aims of this study were (1) the role of visionary school leadership in increasing teacher independence at SMAIT AT-Taisiriyah (2) the supporting and inhibiting factors for the role of visionary school leadership in increasing teacher independence at SMAIT AT-Taisiriyah. This research method uses qualitative methods using a descriptive approach. This method describes and explains by providing answers to the problem. The object of this research is the principal. Based on the results of the research and discussion carried out at SMAIT AT-Taisiriyah Cijengkol, Caringin District, Sukabumi Regency, visionary leadership is characterized by having the ability to make clear plans to achieve success. . With the formulation of a vision that can foster creativity, togetherness in professional development. The principal at SMAT At-Taisiriyah tries to provide motivation and provide good role models in the school environment. The Supporting Factors a) The high sense of togetherness and kinship that is intertwined in the school environment. b) Providing incentives/rewards and awards for educators who carry out their duties very well, and Inhibiting Factors a) The existence of honorary teachers, this has an effect on the low income of honorary teachers. So that it affects the teacher's performance, not optimal in providing the best service for the school

ABSTRACT This research specifically aims to examine the impact of assessment changes through educational supervision practices. The assessment changes include the National Final Examination, National Examination, Computer-Based National Examination, and Minimum Competency Assessment. There are various issues and positive impacts on education that occur as a result of national assessment changes. Supervision practices are implemented in educational institutions to facilitate changes in national assessment and provide guidance and support to educators. The research method used in this study is qualitative descriptive with a literature research approach. The research data were obtained from 250 national and international journals indexed in SINTA and Scopus related to the research theme. The data were then filtered, and 55 journals closely related to the theme were selected as primary and secondary sources. The results of this research indicate that national assessment changes through educational supervision practices have significant potential to advance education in Indonesia. ABSTRAK Penelitian ini secara khususmenelaah dampak perubahan asesmen melalui praktik supervisi pendidikan. Perubahan asesmen dari Ujian Akhir Nasional, Ujian Nasional, Ujian Nasional Berbasis Komputer, dan Asesmen Kompetensi Minimum. Terdapat berbagai macam permasalah dan dampak positif terhadap pendidikan yang terjadi akibat perubahan asesmen nasional. Praktik Supervisi dipraktikan pada lembaga pendidikan agar mampu memfasilitasi perubahan dalam asesmen nasional dan memberikan panduan serta dukungan kepada para pendidik.Metode yang digunakan dalam penelitian ini adalah dekriptif kualitatif dengan jenis penelitian kepustakaan, dimana Data penelitian diperoleh dari 250 jurnal nasional dan internasional terindek sinta dan scopus yang berkaitan dengan tema penelitian ini, kemudian disaring dan diambil yang berkaitan erat dengan tema ini dan merupakan sumber primer dan sekunder sebanyak 55 jurnal. Hasil penelitian ini menunjukkan bahwaperubahan asesmen nasional melalui praktik supervisi pendidikan memiliki potensi yang signifikan dalam memajukan pendidikan di Indonesia.

 Poetry is the poet's interpretation of life. The interpretation reflects the poet's view of the surrounding reality. Reading poetry is a literary art enjoyment. Poetry is a rich literature that can be used to express oneself from the author, for example in Widji Thukul's poem entitled "Land" which describes love and affection for the motherland, the struggle against injustice, and the spirit of resistance to existing oppression. The purpose of this analysis is to dissect the poem "Tanah" by Wiji Thukul structurally the structural approach in poetry refers to the analysis that is focused on structural elements in a poem. This approach aims to understand how these elements interact and contribute to the overall understanding of the poem.

This study aims to describe the development of the characters and describe the implementation of research in learning Indonesian at school. The research method used is descriptive method with qualitative research. The approach used is a behavioristic psychology approach. The data source used is a novel Kami Bukan Sarjana Kertas by J. S Khairen. So the development of the characters in the novel is Ogi who is the main character in the novel Kami Bukan Sarjana Kertas by J.S. Khairen thus became a central figure. Ogi's character is a developing character based on words, actions, physical depictions of characters, and direct lighting. Ogi is considered a developing character because there are changes and developments in the character that appear in line with the development of the events or incidents narrated in the story at the beginning of the story. Ogi is a lazy person, but after experiencing many things, Ogi is determined to change for the better. The second character that the researcher analyzed, namely Gala, is a supporting character in the novel Kami Bukan Sarjana Kertas by J.S. Khairen. Gala has the character of a protagonist. At first, Gala's character was a fighter who had a strong determination to succeed, but due to several things that didn't match her expectations, Gala became selfish and disobedient. However, in the next arc, Gala decides to obey and not be selfish anymore. The third figure that the researcher analyzes is Ayah Gala. Gala's father is a supporting character in the novel Kami Bukan Sarjana Kertas by J.S. Khairen. Gala's father has an antagonistic nature. A gala father likes to impose his will on others without realizing that what has been done to his son is gala. But in the end, Gala's father changed and realized that Gala had been under pressure all this time.

Raj'I divorces is one of the applicable divorces in Indonesia, regulated in the Compilation of Islamic Law Article 117 and Law Number 1 1974 concerning Marriage which is outlined in the divorce. This article will discuss the relevance of the religious court regulation as a form of actualization of the settlement of Raj'I divorce which can be caused by many things, such as infidelity as happened based on decision Number 2143/Pdt.G/2022/PA.Btm located in Batam, Riau Islands, Indonesia, due to the betrayal of the husband, so they decided to divorce. This research also uses a qualitative approach and secondary data. The result of the research conducted is that the procedural law has clearly regulated and relevant to the regulation of raj'I divorces in Indonesia. This refers to the arrangement of raj'I divorces which is not only regulated through national law but also through Islamic law which has been in line with social, cultural and traditions in the community. The existence of raj'i divorce is only one of several types of divorce regulated through Islamic law and can be integrated with the Muslim community in Indonesia.    

The problem discussed in this study is how the personality of Leo in the novel And the Rain Stops. This study aims to determine the inner conflicts related to personality in the novel Dan Hujan Pun Henti, by Farida Susanty using a literary psychology approach. This type of research is qualitative descriptive research. The source of this research data is the utterances and words contained in the novel Dan Hujan Pun Henti, by Farida Susanty. The data collection techniques used are reading, recording and analyzing. The results of this study stated that the main character Leo in the novel "And the Rain Stopped" by Farida Susanty experienced inner conflicts related to Sigmud Freud's psychoanalysis studies, namely: id, ego and superego. The id in the main character Leo is described that Leo does not know to distinguish between good and bad and he also seems to have lost his taste. The ego in Leo attempts to suppress Leo's id to be able to overcome it. The superego depicted by Leo is related to his feelings and seeks to cultivate a moral side to himself.

 Ecranization as a process off white sailing or the transfer of a novel into a film that results in changes, such as words that turn into action or real images. The purpose of this research is to analyze novels and films in terms of characterization, namely the main character in the novel Assalamualaikum Calon Imam by Ima Madaniah and the film Assalamualaikum Calon Imam by director Findo Purnomo. The transfer of the novel into a film as a form of appreciation for the novel so that the film entitled Asssalamualaikum Calon Imam can be enjoyed by FTV fans and broaden their horizons. Research that uses an objective approach. The source of data in this study is an analysis of novels and films. One of the techniques in collecting data in  this study is by using data analysis techniques or descriptive analysis techniques. The end of the results of this study by showing changes in the characters contained in the novel and film Assalamualaikum Calon Imam. In the film cast there are 11 characters played in the film, 2 additional cast characters, different storyline and there is a reduction in character. This change is due to differences in the interpretation of the writer and the director. The results of the study are focused on the main characters in novels and films.