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The dominance of western civilization has extended to the epistemological aspect of science which places great emphasis on the physical aspects of science. Meanwhile, in the past, Muslim scientists have passed down a complete legacy and explained epistemology in accordance with the principles and teachings of the Islamic religion. This article aims to explain the urgency of Islamic epistemology for those who wish to study by providing a descriptive and analytical explanation. Only a correct epistemology that is in accordance with Islamic teachings can lead students of science to the essence of science, namely knowledge as it really is and provide spiritual satisfaction and happiness.

This research aims to analyze leadership at the Raksajaya Village office, Sodonghilir subdistrict, Tasikmalaya Regency, West Java Province, using a qualitative approach. Using the descriptive analysis method, data collection was carried out through observation, interviews and documentation studies. The results of this research show that the leadership at the Raksajaya Village office can be said to be quite good. However, there are still several aspects that need to be improved, such as more open communication, a fairer compensation system. It is hoped that with improvements in these aspects, employee job satisfaction can increase.

The provision of friendly facilities for people with disabilities is one form of government concern in creating social inclusion and equal access for all levels of society. In this context, the National Land Agency (BPN) plays an important role in ensuring that public facilities provided can be accessed by all individuals, including people with disabilities. This study aims to analyze how BPN provides disability-friendly facilities at the regional office located on Jalan STM, Sitirejo, Medan Amplas District, Medan City, North Sumatra. This study uses a qualitative approach with an in-depth case study method, where data is obtained through interviews, direct observation, and documentation studies related to the provision of facilities for people with disabilities at the BPN. The results of the study indicate that despite efforts by the BPN to provide facilities that are friendly to people with disabilities, there are still a number of obstacles that need to be fixed, such as the lack of supporting facilities such as disabled lanes, and information on service procedures that are not fully disability-friendly. From this study, it is recommended that the BPN can improve infrastructure and services for people with disabilities by paying attention to applicable standards, and conduct wider socialization related to accessibility rights for people with disabilities, in order to realize more inclusive public services.

Fishing licence (SIPI) is one of the things that must be owned by fishermen in fishing in Indonesian waters. In Article 27 paragraph (1) of Law Number 45 of 2009 concerning Fisheries, it is stated that every person who owns and/or operates an Indonesian-flagged fishing vessel used for fishing in the fisheries management area of the Republic of Indonesia and/or the high seas must have a SIPI.Dharma Tanjung Village, Camplong Subdistrict is one of the fisheries areas among the fisheries areas on Madura Island, the people in Camplong Subdistrict are known for their profession as fishermen, especially in Tanjung Village and Pandian Village. The fishing gear used are gill nets and traditional fishing rods and the factors that are thought to affect fishing production using gill net boats are fishing trips, ship engine size, amount of fuel, size of fishing gear and labour and the biggest influencing factor is the trawl gear used by fishermen in Tanjung Village. Many fishermen of Dharma Tanjung Village, Sampang who have ships with a size of 5 gross tonnes still do not have SIPI. so it is necessary to have counselling about the importance of fishermen to have SIPI.

In the order of Democracy, there is an election system intended to elect representatives of the people, one of which is election contestation. Elections are a contestation arena for candidates for people's representatives such as legislative candidates for DPRD members. So that legislative candidates must prepare themselves with qualified capital such as political modalities. Political capital according to pierre bourdiue's theory is capital consisting of 5 capitals, namely political capital, social capital, economic capital, symbolic capital and cultural capital. In this study, researchers wanted to see how the winning modality of Yermias Y. K. Pellokila, SH as an elected member of the DPRD in the 2024 legislative elections in district II Kupang Regency. With the aim of knowing and describing in depth the use of what modalities Yermias Y. K. Pellokila, SH used in achieving victory. This research uses a qualitative approach with a descriptive-analytic approach, with data collection techniques through documentation studies and interviews. The results of this study state that of the 5 capitals owned by Yermias Y.K Pelokilla SH, namely political capital, social capital, economic capital, cultural capital and symbolic capital and there are 2 most influential capitals used by Yermias Y. K. Pellokila, SH in winning the 2024 legislative elections in district II Kupang Regency, namely social capital and symbolic capital. In the victory of Yermias Y.K Pellokila SH in social capital there is a form of family support that is very extraordinary with the formation of a family team as a substitute for a success team, a family arisan community group, participating in community events and the Pellokila,SH family background being the hallmark of YeremiasY.K Pelokilla SH to be able to win the hearts of the community. And in the symbolic capital of Yermias Y.K Pellokila,SH self-authorship is reflected in his life track record and his name which is well known to the public as a firm person, has a good performance as a former head of Pariti village to be a benchmark for public trust in Yermias Y.K Pellokila,SH and bring him to win the seat of DPRD Member for the 2024 Legislative Election in district II Kupang Regency.

This research examines the role of Pancasila as a philosophical pillar in strengthening Indonesian democracy and shaping just legal policies amidst the dynamics of legal changes. The research background highlights the challenges in actualizing Pancasila's values within the legal system, reflected in the incongruence of legal policies with the principle of justice, limited public participation, and obstacles in the era of globalization. This qualitative study, employing a literature review method, aims to analyze the application of Pancasila's values in addressing legal challenges and to identify the constraints in its implementation as a foundation for democracy. The findings indicate a mismatch between legal policies and Pancasila's values due to political factors, a lack of understanding, complex bureaucracy, and systemic injustice. Limited public participation in policy formulation also poses a constraint. The implications of this research underscore the need to enhance the understanding and internalization of Pancasila's values in the legal policy-making process, as well as to increase public participation to achieve a more just and democratic legal system in accordance with the ideals of Pancasila.  

The in dubio pro reo principle is a fundamental principle in criminal law that states that if there is doubt in the proof of a case, then the decision must be taken in favor of the defendant. The application of this principle is particularly crucial in rape and murder cases, where the legal consequences faced by the accused are severe. However, the use of this principle often causes debate because it can have an impact on the sense of justice for victims and society. This research uses a normative qualitative method with a normative juridical approach to analyze laws and regulations, legal doctrines, and court decisions related to the application of the in dubio pro reo principle. Data was collected through literature study by analyzing relevant court decisions. The results showed that the application of this principle is based on the negatief wettelijk evidentiary system, which requires a minimum of two valid pieces of evidence and the judge's conviction to impose a sentence. However, in practice, the difficulty of proof in rape and murder cases can lead to the defendant being acquitted despite indications of guilt. Therefore, the balance between the protection of the defendant's rights and justice for the victim must be considered in the application of this principle.

Degenerative diseases are a global health problem with increasing prevalence, including in Indonesia. This disease can cause serious complications in vital organs such as the heart, kidneys, and brain. Therefore, preventive efforts are needed through education and nutritional innovation. This community service program aims to provide education on molecular examinations for degenerative diseases and introduce the Watermelon Lemonade innovation as preventive nutrition. The activity was carried out in Dukuh Branglor, Mancasan Village, with the pre-test method, educational presentation, Q&A, product demonstration, and post-test. The results of the activity showed an increase in public knowledge about hypertension and its examination, as well as high enthusiasm for the Watermelon Lemonade innovation. Based on the results of the activity, it can be seen that molecular examinations can be used to diagnose hypertension through analysis of genetic biomarkers, proteins, and metabolites, and the Watermelon Lemonade innovation has the potential to help lower blood pressure in hypertensive patients. The success of this program was shown by an increase in the average pre-test score of 58.46 to 86.67 in the post-test. The Wilcoxon test showed (p < 0.001), indicating a significant difference between the pre-test and post-test results and proving an increase in participant understanding. The questionnaire results showed a high level of satisfaction from participants with the delivery of materials, product manufacturing demonstrations, and practical benefits that can be applied in everyday life. The Watermelon Lemonade innovation is not only useful as an alternative to preventing hypertension, but also has the potential to be further developed as a health product based on natural ingredients.

Islamic education has a strategic role in shaping the character and morals of students in line with the principles of democracy. This article aims to examine how democratic values ​​such as equality, justice, deliberation, and tolerance can be instilled through the process of Islamic education, both formally in educational institutions and in non-formal contexts such as religious studies and socio-religious activities. With a qualitative descriptive approach and literature study, this study shows that Islamic education can be an effective instrument in instilling democratic values ​​through the integration of religious teachings, teacher role models, and strengthening the curriculum that encourages dialogue, freedom of thought, and respect for differences. Instilling democratic values ​​in Islamic education is not only relevant to the development of national character, but also becomes an important foundation in forming a civilized civil society.

Family is the most important part of human life. Outwardly, every human being aspires to form a family consisting of human parts bound in a marriage bond which is then called a household. The core purpose of forming a family is to create a more focused human life and provide benefits for the lives of other humans. Before humans develop in life and larger relationships in society and even the country, they are very much determined by family life. If family life is good and patterned with the mission and goals of the family. Then, children who come from good families will become good future generations, and vice versa. In essence, the family greatly determines human development in their lives in the midst of society. This study will provide an overview of how a husband and wife should instill good character for the development of their children through education instilled in the family. Thus, the good and bad of a family can be seen from the children who are raised in the family in question.

This research discusses how the integration of Islamic values and learning innovation can be applied in Islamic Religious Education in higher education, especially at the Indonesian Education University. The background of this research is the challenges of globalization and technological developments that require Islamic education to continue to innovate without ignoring the principles of sharia. This research uses a qualitative approach with a case study method, involving lecturers, students, and religious leaders as informants. The results showed that the integration of Islamic values in Islamic education is done through the Islamization of science approach, the use of technology in learning, and the creation of a religious academic environment. In addition, innovations such as Problem-Based Learning and Experiential Learning methods proved to be able to increase students' interest and understanding of Islamic teachings. In conclusion, collaboration between academics, students, and religious leaders is very important in creating Islamic Religion Education learning that is relevant, interesting, and still in accordance with Sharia law. This research is expected to provide an overview and strategic recommendations for the development of Islamic education in the modern

Christology is a branch of theology that studies the person and work of Jesus Christ. In the Reformation tradition, Christology plays a very important role because the teachings about Christ are the main foundation in understanding the salvation of mankind. The Reformation that began in the 16th century in Europe, pioneered by great figures such as Martin Luther, John Calvin, and Huldrych Zwingli, not only brought major changes in the structure of the Church, but also in the way Christians understand and interpret the teachings of Scripture, especially about Christ. This study aims to explore more deeply the understanding of Christology in the Reformation tradition, as well as its impact on the teachings of Christian theology that are developing today. Through a deeper understanding of Christology in the context of the Reformation, it is hoped that readers can gain clearer insight into the differences in views about Christ that exist in various Christian traditions, as well as the contribution of the Reformation in shaping the understanding of modern Christian theology. .

The aim of this research is to determine the positive and significant influence of the use of audiovisual media by arts and culture teachers in increasing the learning motivation of class X students at SMA Negeri 1 Adiankoting. The method used in this research uses a quantitative approach. The population, namely all class Data was collected using a positive closed questionnaire with 40 items. The results of data analysis show that there is a positive and significant use of audiovisual media by arts and culture teachers in increasing the learning motivation of class ttable(a=0.05,dk=n-2=60)= 2,000, thus there is a significant relationship between variable b) Regression coefficient of determination test (r2) = 25.8%. 3) Test the hypothesis using the F test to obtain Fcount > Ftable=(a=0.05, dk numerator k=24, dk denominator=n-2=62-2=60) namely 20.85 > 1.39. Thus, Ha, namely that there is a positive and significant influence on the use of audiovisual media by arts and culture teachers in increasing the learning motivation of class X students at SMA Negeri 1 Adiankoting, is accepted and H0 is rejected.

Christian religious education plays a crucial role in shaping students' character and morals. Christian religious teachers are responsible for teaching God's Word with objectivity, without discrimination based on students' social, cultural, economic, ethnic backgrounds, or academic abilities. However, in practice, discrimination can still occur in various forms, both consciously and unconsciously. This study aims to analyze the competencies of Christian religious teachers in teaching God's Word objectively and to identify possible forms of discrimination in the learning process. Using a qualitative descriptive analysis method, this research examines religious education policies and teachers' experiences in the teaching process. The findings indicate that teachers with a deep understanding of theology, a neutral attitude in interpretation, discussion-based teaching methods, and high ethics and professionalism are better able to create an inclusive learning environment. To prevent discrimination, awareness and commitment from educators are needed so that the values of love and justice in Christian teachings can be realized in the learning process.

This study aims to determine the effect of Discipline and Motivation on Employee Performance at PLTU Pangkalan Susu Sejahtera. The research was conducted at PLTU Pangkalan Susu Sejahtera with a total of 48 respondents. The sampling technique used in this study was total sampling, so the sample size was 48 respondents. The results of the validity and reliability tests indicate that each question item produced from the questionnaire data is valid and reliable. The data quality tests, namely the normality test, show that the data is normally and significantly distributed. Furthermore, the multicollinearity test also indicates no multicollinearity, as the Tolerance value is >10 and the VIF value is <10. Meanwhile, the heteroscedasticity test shows that the data is not homogeneous, meaning it does not form a specific pattern and is evenly spread throughout the area. The results of the hypothesis test show that, based on the t-test, the variables that influence Employee Performance are Compensation Motivation and Discipline, both of which have an effect. The detailed t-test results are as follows: For variable X1, the t-count is 6.604, while the t-table is 2.014, so t-count (6.604) > t-table (2.014). This is also supported by a significant value of 0.003 (0.003 < 0.050), meaning that Ho is rejected and Ha is accepted, which implies that Discipline has a significant effect on Employee Performance. For variable X2, the t-count is 4.452, while the t-table is 2.014, so t-count (4.452) > t-table (2.014). This is also supported by a significant value of 0.004 (0.004 < 0.05), meaning that Ho is rejected and Ha is accepted, which implies that Motivation has a significant effect on Employee Performance. The F-test result shows that F-count is 11.021, which is greater than the F-table value of 3.20. This is further supported by a significance level of 0.003, which is smaller than α = 0.05, meaning Ho is rejected and Ha is accepted. Discipline and Work Motivation (simultaneously) have an effect on Employee Performance. The R-square value is 62.2%, which means that the independent variables in this study contribute significantly, while the remaining 37.8% is influenced by other factors outside this study.

Financial problems are not only caused by low income, but financial difficulties can also arise if there are errors in financial management such as incorrect use of credit, and lack of financial planning. Therefore, financial literacy is needed for someone in managing their financial resources to be able to adjust to income and lifestyle in the modern era like today. The purpose of this study is to determine the effect of financial literacy, financial technology, financial risk, financial attitudes and financial income on financial management (study on the community of Kertasari Village, Banjarharjo District, Brebes Regency). This study uses a survey approach for its quantitative research design. The population used is the community in Kertasari Village with a population of 994 heads of families, having personal income, and being the head of the family. In determining the sample, the author uses the Slovin formula so that the number of samples obtained is 100 samples. The data analysis methods used are instrument testing, classical assumption testing, multiple linear regression testing, and hypothesis testing. The data obtained in this study were then processed using the IBM SPSS Statistics 23 program. The results of the study show that financial literacy has a positive and significant effect on financial management, financial technology has no effect on financial management, financial risk has a positive and significant effect on financial management, financial attitudes have a positive and significant effect on financial management, and financial income has a positive effect on financial management.

This study aims to analyze the relationship between the ethics of the accounting profession and corruption cases, as well as how regulation and supervision can help reduce corrupt practices in the business and government sectors. This study uses a literature review method to analyze internal and external environmental factors that cause corruption in accounting, business ethics principles violated in corruption cases, and prevention efforts and the role of supervisory institutions in suppressing corrupt practices. The results show that corruption in accounting can be caused by internal and external environmental factors, such as a lack of internal supervision, a company culture that does not support ethics, and weak regulations. The principles of business ethics that are violated in corruption cases include the principles of integrity, objectivity, and transparency. Prevention efforts and the role of supervisory agencies can help reduce corrupt practices in accounting. This research is expected to contribute to the development of more ethical and transparent accounting theories and practices.

This research aims to determine the financial management process of Bumi Serdang village in the perspective of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research is a type of descriptive research with a qualitative approach, namely the researcher conducted interviews with informants who were directly involved with activities in Bumi Serdang Village. Researchers used observation, interview and documentation data collection techniques as well as data analysis. The results of the research show that financial management in Bumi Serdang Village is as follows: (1) Financial management planning for Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Secretary prepares a financial draft of village regulations regarding the Village APBDesa based on the RKPDesa. (2) Implementation of financial management in Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely related to all village revenues and expenditures in the context of implementing village authority, carried out through the Village Cash Account. (3) Administration of the financial management of Bumi Serdang village, Tungkal Ilir District, Banyuasin Regency is carried out by Berdahara Village. (4) Reporting on the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Head submits a report on the realization of APBDesa implementation to the Banyuasin Regent in the form of a first semester report and a year-end semester report no later than the beginning of the year in accordance with the perspective of Permendagri No. 20 of 2018. (5 ) Accountability for the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency. The Village Head submits an accountability report on the realization of APBDes implementation to the Regent of Banyuasin at the end of each fiscal year.

This study examines the importance of professional ethics of accountants and its impact on audit quality, focusing on auditor integrity and responsibility. Through a case study of PT Great River International Tbk, this study identifies ethical violations in financial statements that result in legal consequences for auditors. Qualitative methods are used to explore ethical sensitivity between early and late semester accounting students, and confirm that auditor ethics and integrity have a significant influence on audit quality, while competence does not show the same influence. In addition, this study notes that the application of technologies such as AI and Big Data Analytics can improve audit efficiency, despite the challenges of high costs and data security risks. A survey in Jakarta showed that auditor competence and ethics contribute positively to audit quality, while auditor experience has no significant effect. The conclusion of this study confirms that professional ethics of accountants is very important to maintain audit integrity and quality, and recommends more attention to factors that influence the determination of audit materiality levels.

After Law Number 28 of 2009 pertaining to Regional Taxes and Regional Retributions was passed, the local administration is now able to collect local taxes in accordance with the plan. Finding out how taxpayer information and The purpose of this study is to determine how tax fines affect Pondok Melati District's adherence to land and construction tax payments. A review of the literature is utilized as evidence. This study employs quantitative methodologies, mostly through data collection via questionnaires. Multiple linear regression analysis is used to evaluate the data in this study. The study's findings indicate that while both elements have favorable and substantial effects at the same time, unpaid knowledge and tax sanctions have a partial and relatively high impact in Pondok Melati District for land and construction tax compliance.