Publication Search

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.

This study is a library research that aims to analyze the concept and relevance of coastal education in the Straits of Malacca in shaping character and improving the welfare of maritime communities. The study reviews a wide range of literature, including scientific journals, books, and policy documents related to character education, Malay local wisdom, and environmental education in coastal areas. The findings indicate that education in the coastal region of the Straits of Malacca serves not only as a means of knowledge transmission but also as a medium for internalizing the cultural and moral values of the Malay maritime community—values characterized by religiosity, independence, and environmental awareness. The ideal form of coastal education is an integrative model that combines Islamic character values, local wisdom, and ecological consciousness within a contextual learning system that reflects the realities of maritime life. The study concludes that strengthening character education based on coastal culture can serve as an effective strategy for creating resilient, competitive, and sustainable coastal societies amid global social and ecological change.

Abstract. The Single Presence Policy (SPP) was implemented in Indonesia since 1998 with the aim of maintaining the stability and resilience of the national financial system. Amid the threat of a predicted global recession, the relevance of SPP in maintaining the health, resilience, and competitiveness of Indonesian banking becomes important to be studied. This research uses a normative juridical legal research method with a qualitative approach. Data was collected through library research and analyzed descriptively. The purpose of this research is to analyze the relevance of SPP in maintaining the health, resilience, and competitiveness of Indonesian banking in facing a recession. The research results are expected to provide input for regulators and banks in formulating appropriate policies to maintain the stability and resilience of the national financial system.   Keywords: Single Presence Policy, bank health, bank resilience, bank competitiveness, recession).

This research is intended to understand the role of Christ as High Priest and its significance for Christ Tarutung's Christ Full Gospel Bethel Church. A priest had responsibilities regarding the presentation of offerings, and the high priest served as head of the priests. Christ, as the High Priest, served as intercessor for humans and sacrificed his blood and himself to atone for human sins. The pastor in GBIS Love of Christ, as leader, is responsible for guiding and shepherding the congregation. The research method in this scientific work is a qualitative method with a descriptive approach (library research). This research also uses an exegetical approach by analyzing verses and sources related to Hebrews 9:11-28. This method is used by the author to find useful materials according to the research objectives. In this research, we will explore Christ as the High Priest and its relevance for the Full Gospel Bethel Church, the Love of Christ Tarutung congregation. Christ as the High Priest, the role of Christ as the High Priest is the blood of Christ as a sacrifice to redeem human sins, Christ becomes the High Priest who passes through Heaven, Christ as the High Priest grants eternal salvation to all those who wait patiently.

The 21st century has led to many transitions, mainly related to the instructional paradigm from teacher-centred to student-centred. This paradigm demands meaningful activities that emphasise learning and are able to build motivation to learn well. This has relevance to Ki Hadjar Dewantara's ideas regarding his concept of education which focuses on the question of how to become a complete human being. Therefore, this narrative literature study aims to provide a descriptive explanation of Ki Hadjar Dewantara's ideas related to the 21st century learning perspective based on existing literature. This article reveals that the ideas inherited by Ki Hadjar Dewantara have strong relevance to the construction of 21st century learning. The discussion of the relevance will be explained in this article as a common reflection for many people, especially educational agents

The 21st century has led to many transitions, mainly related to the instructional paradigm from teacher-centred to student-centred. This paradigm demands meaningful activities that emphasise learning and are able to build motivation to learn well. This has relevance to Ki Hadjar Dewantara's ideas regarding his concept of education which focuses on the question of how to become a complete human being. Therefore, this narrative literature study aims to provide a descriptive explanation of Ki Hadjar Dewantara's ideas related to the 21st century learning perspective based on existing literature. This article reveals that the ideas inherited by Ki Hadjar Dewantara have strong relevance to the construction of 21st century learning. The discussion of the relevance will be explained in this article as a common reflection for many people, especially educational agents

In an effort to enhance the relevance of learning and student engagement, the integration of events into the Social Science curriculum (IPS) has been the focus of attention. This research will examine methods and outcomes related to the integration of current events into the IPS curriculum and how it affects learning. By analyzing relevant literature, this study shows that integrating current events has great potential to improve students' understanding of IPS concepts, their motivation to learn, and their level of involvement in the learning process. Moreover, integrating recent events can help create a learning environment that is closer to the student's everyday life. However, issues such as the availability of resources and the balance between local and global issues must be addressed in order to integrate current events. The results of this study have significant consequences for those working in the field of education, especially IPS teachers in designing learning strategies that can enhance the relevance and involvement of students in IPS learning.

This paper aims to investigate and analyze Moses' leadership character in a historical context and consider his relevance as a role model for modern leaders. By detailing various aspects of Moses' leadership, such as courage, perseverance, and vision, this paper provides an in-depth look at how Moses' leadership principles can be applied and adapted in the contemporary leadership environment. This research involves collecting data from historical sources and related literature to present a comprehensive analysis.

This research aims to describe forms of violence against women in novels, the value of character education in novels, and its relevance to Indonesian language learning in high school. This research uses a qualitative descriptive method with a feminist approach through Mansoer Fakih's feminist theory. The source of research data is the novel Bak Rambut Dibelah Tujuh by Muhammad Makhdlori and informants. Data collection techniques using document analysis and informant interviews. Data validity techniques with data using data triangulation. Data analysis techniques using interactive analysis models. Based on the results of the analysis, it is known that violence against women is dominated by emotional violence. Found the value of character education in the novel. Religious character values and social care are the dominant values that appear in the novel.

Beauty and elegance are characteristics that are inherent in a woman and cannot be separated, beauty is often contested using the term beauty contest. Beauty can be seen from different perspectives, for example skin color, slender body shape and straight or wavy hair. Currently, girls from adolescence to adulthood are competing to be beautiful, the term often used for beauty tools is skincare. Focusing on body beauty and facial beauty makes women forget about the beauty of their hearts. Caring for and cleaning the body is the right action to do, this means that we respect the body that God has given us. However, it is much more important than just body beauty, character beauty is also the main thing, it would really be better if inner beauty and physical beauty (innerbeauty) could be had. A person's inner beauty can lead him to the gates of success, like the story of Queen Esther (Esther 2:1-18). This research uses a literature review method. This research aims to examine how the beauty of a person's character is the main foundation for behavior, thereby bringing success in a person's life.

Character education has become an important conversation in the context of global education, especially in this modern era. The contribution of ideas by KH Hasyim Asy'ari, on the relevance of character education in the current context, has its own advantages. This article discusses his thoughts which emphasize universal values such as honesty, simplicity and social awareness as the main foundations of character education. This thinking is not only relevant in a traditional context, but also has strong applicability in facing the dynamics of complexity in the modern era. KH's approach. Hasyim Asy'ari in character education emphasizes the importance of forming strong morals as the main foundation in building individuals who are responsible and have integrity. Character education does not only focus on religious values, but also emphasizes the importance of developing moral and ethical aspects that are relevant in everyday life. The purpose of this research is to find out that character education from KH's perspective. Hasyim Asy'ari does not only apply to that era but can also be applied to the modern era. In the modern era full of technological changes and globalization, the values emphasized by KH. Hasyim Asy'ari such as determination, tolerance and justice have deep relevance in facing the complex challenges faced by the younger generation. Character education inspired by his thoughts is able to help the current generation to face changes and challenges that continue to develop.

Elijah's obedience is evident in his faithfulness to listen and obey God's commands. Through an understanding of the Biblical text, Elijah's obedience to God is analyzed in the context of perseverance, compliance, and complete trust in God's plan. This study also explores the relevance of Elijah's obedience for present-day believers. In a world filled with challenges and uncertainties, the lessons from Elijah's story provide inspiration about the importance of faith, obedience, and reliance on God. It offers a perspective that enriches how believers can lead their everyday lives with deep obedience to God's will, gaining strength and courage from their faith. This research reveals that Elijah's obedience reflects strong relevance for present-day believers, emphasizing the importance of strengthening the spiritual connection with God, following His will, and believing that obedience to Him brings blessings and protection. The practical implications of Elijah's obedience can encourage believers to deepen their faith, enhance their obedience, and broaden their perception of God's power and presence in everyday life.

Everyone, including church leaders, must be able to understand and apply ethics in communication. By understanding ethics in communication, a leader knows the rules, norms and things that are good or not, as well as things that should be applied and not applied in communication so that the congregation served is able to receive and understand the messages received from the church leader. If church leaders do not have ethics in communicating, this will lead to failure in ministry. This research uses a literature study method, with a descriptive approach. Where the author will use books, journals and print media to dig up relevant information according to the research topic. Based on the research results, the relevance of communication ethics for church leaders is that church leaders know to apply the rules and norms in daily communication both with the congregation and with the community. The next relevance is that by understanding ethics in communication, a church leader knows the correct rules and regulations for delivering sermons to communicate God's word to the congregation. The next relevance or connection is that church leaders know the rules and norms when communicating with the congregation when conducting counseling.

Human life cannot be separated from economic problems that affect human relationships with other humans. These relationships must be based on Islamic religious norms which regulate all aspects of life, including those related to muamalah issues. As part of our efforts to develop an Islamic economic system, we are trying to find a concept of the main ideas of that time as inspiration and guidance. For this reason, the author tries to convey the main thoughts of one of the scholars, namely: Shaykhul Islam Ibn Taimiyah which relates to economic issues, he has very in-depth knowledge about Islamic teachings. Islam today requires a clear economic perspective regarding what is expected and how these things can be achieved. To achieve these rights requires freedom in the economy and property rights limited by moral law and supervised by a state that is just and capable of enforcing sharia law. All economic activities are permitted unless the activity is expressly prohibited by the Shari'a.  

The presentation of Consolidated Financial Statements is regulated by the guidelines contained in the Statement of Financial Accounting Standards (PSAK) 65. Apart from these regulations, there are two additional PSAKs which regulate relevant aspects related to the presentation of Consolidated Financial Statements, namely PSAK 22 concerning Accounting for Business Combinations and PSAK 15 concerning Accounting for Investments in Associated Companies. This study aims to analyze the presentation of the Statement of Financial Accounting Standards (PSAK) 65 and its relevance to PSAK 22 and PSAK 15 in the context of preparing the Consolidated Financial Statements of PT Mulia Industrindo Tbk. The research method used is literature review with reference to on exploring published literature sources, especially articles has been published in a scientific journal. The research results show that PT Mulia Industrindo Tbk. hasimplementing PSAK 65 and being relevant to PSAK 22 and PSAK 15 in its consolidated financial statements is proven apply the ownership consolidation method in using its financial statements, which indirectly reflect activities business combination.

"The song of praise holds high religious value, as earnest singing is considered equivalent to praying twice. A song of praise holds its own significance within the order of Christian worship, even within the liturgy of Christian services. The literary detective method used by the author aims to review theological studies on the analysis of David's song of praise and its relevance to the youth of today (1 Chronicles 29:10-19). This research yields the attitude that a Christian youth should possess in viewing songs of praise, and how the creed of Christian youth influences the praising and worshiping of the name of the Lord."

The aim of this research is to determine the current level of unemployment and poverty in Indonesia and the public policies that can be implemented as a solution to these problems. The method used is descriptive qualitative research which aims to provide an overview or explanation related to the problem formulation. The results of this research are (i) The Indonesian government can implement public policies that support the utilization of the potential of the agricultural sector and existing agricultural land to improve community welfare, create jobs and reduce unemployment rates as was implemented during the time of the Caliph Umat bin Abdul Aziz. (ii) The Indonesian government can implement public policies based on the principles of good zakat and tax governance that were implemented during the time of Caliph Umar bin Abdul Aziz. The implications of this research provide information regarding the comparison of unemployment rates and poverty rates in Indonesia with other countries in the world and also during the time of Caliph Umar bin Abdul Aziz. Therefore, the latest in this research is related to the relevance of public policy during the government of Caliph Umar bin Abdul Aziz in order to reduce unemployment and alleviate poverty with the current public policy of the Indonesian government.

In the context of modern education management, Auguste Comte's theory offers a valuable contribution in shaping thought and practice. The relevance of Comte's theory is not limited to one aspect of education management, but involves various dimensions such as scientific understanding, adaptation to social change, character and moral building, and the role of education in the evolution of society. The purpose of this study is to explain the Relevance of Auguste Comte's Theory in the Development of Modern Education Management. The method used in this study uses qualitative research procedures using a research approach in the form of a literature study. Sources of information in this study were reviewed from various novel sources of literature, research reports, scientific essays, theses, dissertations and posts both print and electronic related to the Relevance of Auguste Comte's Theory in the Development of Modern Education Management. The results of this study show that Comte's thought, especially the concept of positivism, the role of science in education, social evolution, morals, and the role of education in the development of society, has a significant impact on educational thinking and practice. The application of Comte's principles in education management allows us to design education that is based on evidence, science and scientific approaches. In addition, an understanding of social evolution helps us adapt to changes in society, while a focus on the formation of character, morals and social values supports the development of responsible individuals in society.

Penelitian ini bertujuan mengkaji secara komprehensif perkembangan riset tentang perlakuan akuntansi aset tetap berdasarkan PSAK 16 dalam konteks perusahaan perkebunan di Indonesia. Kompleksitas karakteristik aset tetap pada sektor perkebunan yang meliputi tanaman perkebunan, infrastruktur lahan, serta mesin dan peralatan pengolahan menimbulkan pertanyaan mendasar mengenai sejauh mana penerapan PSAK 16 telah mampu mencerminkan kondisi ekonomi aset secara akurat dan relevan. Metode yang digunakan adalah tinjauan literatur sistematis dengan menganalisis artikel jurnal terindeks Scopus dan SINTA yang diterbitkan pada periode 2018–2023. Hasil sintesis menunjukkan tiga tema dominan: (1) dinamika penerapan PSAK 16 dalam pengakuan, pengukuran, dan penyajian aset tetap pada perusahaan perkebunan, (2) faktor-faktor moderasi dan mediasi yang memengaruhi kualitas perlakuan akuntansi aset tetap, serta (3) implikasi pemilihan model pengukuran biaya historis versus revaluasi terhadap relevansi dan keandalan laporan keuangan perusahaan perkebunan. Penelitian ini menyimpulkan bahwa meskipun PSAK 16 telah memberikan kerangka yang cukup komprehensif, implementasinya pada perusahaan perkebunan masih menghadapi tantangan signifikan terutama dalam penentuan masa manfaat tanaman, metode penyusutan yang tepat, dan konsistensi pemilihan model pengukuran aset. Penguatan kapasitas sumber daya manusia akuntansi, pengembangan panduan implementasi PSAK 16 yang spesifik untuk sektor perkebunan, dan peningkatan kualitas pengawasan auditor menjadi rekomendasi utama penelitian ini.