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This study aims to analyze meaningful and effective learning assessments applied in the classroom. This research method uses Literature Review by reviewing 12 articles that are in accordance with the material discussed. The results showed that authentic assessments, which involve contextual and relevant tasks, were more effective in improving critical thinking skills than traditional assessments that focused on repetition of information. These findings are supported by Bloom's theory of constructivism and taxonomy, as well as previous studies that show that authentic assessment also increases learning motivation. Students are able to demonstrate what they understand about the learning carried out in accordance with the context of their lives. This will be effective if it is more formative that provides various information in the form of continuous feedback for teachers and students. The implication of this study is the importance of implementing authentic assessments in the curriculum and teaching strategies to maximize the development of students' critical thinking skills, in order to face the challenges of the 21st century.

Islam, the religion which is in accordance with human nature, Sharia not only encourage people to study science and technology, but also build a civilization, even set his people to survive and save both the world and in the hereafter. Furthermore that all activities include reviewing and developing science and technology can be a valuable worship even it can be a fight value on the side of God. At issue until now, is still the perception in the wider society, that religion and science are two entities that cannot be met. Both have their respective areas, separated from each other, both in terms of formal object-material, research methods, criteria of truth, the role played by scientists. This is due to the notion that science and religion both have different ways of approach, experience, and these differences are a source of debate. The problem that arises now is how to do the integration between science and religion through Islamic religious education, and what kind of integration to be conducted?

PISA results show that Indonesia's science literacy skills are low, so a solution is needed to fix the problem. This study aims to analyze the role of multimedia in improving students' science literacy skills. The method used is by collecting literature review data and then reviewing information from the data that has been collected. Based on the results of this study, it was found that multimedia can improve students' science literacy skills in both the “High” and “Medium” categories, so the use of multimedia in the learning process is considered important to improve students science literacy skills. Text, images, audio, animation, and video contained in multimedia can facilitate students in understanding the material, stimulate students' thinking skills, and create active learning.    

This study examines the concept of Freies Ermessen in government policy and how the principles of General Principles of Good Governance (GPGG) are used to establish the basis for discretionary actions. Freies Ermessen grants government officials the freedom to act without being entirely bound by law, primarily aiming to enhance public welfare. However, within the framework of a legal state, the use of discretion must meet GPGG elements such as public service objectives, active state administration actions, law-permitted actions, self-initiative, addressing urgent issues, and moral and legal accountability. This research employs normative legal methods to examine the internal aspects of positive law, focusing on how GPGG can be used as a concrete basis for public officials in exercising discretion. GPGG serves as a guideline for the government to ensure their actions align with legal purposes and avoid abuse of power. These principles also assist citizens in seeking justice and provide a basis for judges in reviewing administrative decisions. The study highlights the significance of shifting GPGG from unwritten to written law, as stipulated in Law Number 30 of 2014 on Government Administration, to facilitate officials in using these principles as guidelines. The implementation of discretion regulated by this law aims to streamline government administration, fill legal gaps, provide legal certainty, and overcome government stagnation for public benefit and interest.

The aim of this research is to analyze the effect of sales tax on luxury goods (PPnBM) on consumers purchasing power to buy motorized vehicles. The research method used is a literature study by reviewing literature related to the concept of tax, PPnBM, consumer purchasing power, and the characteristics of motorized vehicles. The research results show that PPnBM has a negative effect on consumer purchasing power because it increases the costs that must be borne when purchasing motorized vehicles. Factors such as income and price influence consumer purchasing power. PPnBM is imposed on certain vehicles according to their categorization and rates, and the calculation uses the tax base. This research concludes that the imposition of PPnBM has an impact on reducing consumers ability to purchase motorized vehicles because it reduces purchasing power. Therefore, it is necessary to evaluate the imposition of PPnBM on consumers.

PISA results show that Indonesia's science literacy skills are low, so a solution is needed to fix the problem. This study aims to analyze the role of multimedia in improving students' science literacy skills. The method used is by collecting literature review data and then reviewing information from the data that has been collected. Based on the results of this study, it was found that multimedia can improve students' science literacy skills in both the “High” and “Medium” categories, so the use of multimedia in the learning process is considered important to improve students science literacy skills. Text, images, audio, animation, and video contained in multimedia can facilitate students in understanding the material, stimulate students' thinking skills, and create active learning.

Adlerian counseling is a counseling approach that refers to individuals who want to achieve their life goals by motivating them towards mastery and fulfillment of life needs, Adler also considers that social interest is a measure of mental health. In the Adlerian counseling process, multicultural competence is considered very important as a form of empathy that can be shown by counselors to individuals with the same cultural background. This research method is skinative with a type of literature study, literature study is a technique or method by reviewing sources that have been made before, such as collecting library data, reading, recording, and reprocessing materials that will be used for research. The purpose of the research is to discuss Adlerian counseling in a multicultural perspective. The results of this study include (1) Adlerian counseling there are several techniques that can be used including interpretation, dream analysis, and also free association. (2) Adlerian counseling has stages that are important to do, namely developing relationships, exploring the dynamics of individual psychology, and finally encouraging self understanding and insight. (3) Adlerian counseling has advantages and disadvantages, which can be adjusted to the problems of the counselee that must be resolved. (4) Adlerian counseling often uses a multicultural perspective where the counseling process must run by adjusting the culture between the counselor and the counselee in order to establish a deep relationship and empathy based on similar cultural backgrounds.

This research aims to determine the factors that cause fraud in financial reporting by reviewing literature relating to false financial reporting in agencies or organizations, especially in the scope of public work. The population used is financial reporting at several international companies in 2019-2024. The data analysis technique uses comparative analysis where the researcher compares 2/more objects to find out the differences and similarities in a study by applying a meta study to explain the analysis of previous research results. The sample in the research used a purposive sampling method where sampling was based on the author's considerations. The results show that the occurrence of fraud/fraud in financial statements is caused by several factors in accordance with the fraud triangle theory where there are 3 factors that cause individuals/groups to commit fraud/cheating, namely pressure, opportunity, and justification/rationalization so that a person/group assumes that fraud is a normal action and occurs in many companies.

The research carried out has the aim of examining the role of job analysis in an organization and its influence on employee performance. Job analysis is a procedure used to determine the demands and duties of a position as well as the characteristics of individuals who are suitable to fill the available positions, so that this job analysis can increase employee effectiveness and performance. The method used in this research is a literature study by reviewing 30 journals related to job analysis and employee performance. The results of this research also show that there is a positive influence between job analysis and increasing employee performance. Other influencing factors in ensuring individuals are matched to appropriate positions such as job descriptions and job specifications play a very important role. Apart from that, this research also found that job analysis also influences increasing employee job satisfaction, which will also increase employee performance. The suggestions in this research are the need for regular updates to job analysis, job integration into human resource management, and also evaluations that impact job analysis on employee performance.

Integrating internal information technology media with language acquisition can provide information that improves skills and language acquisition, especially in early childhood. This research method uses a systematic literature review. Data collection was carried out by documenting and reviewing all papers related to education for the 2018-2023 period. Articles Used In this research, 36 domestic journal articles and certified articles from Google Scholar, Research Gate, SINTA, and DOAJ were obtained. Based on this research, the data shows that the integration of technological media in learning can stimulate young children's interest, attract their attention, make children happier, increase their learning motivation, and accelerate language acquisition.  

This study aims to find out how the Merdeka Learning curriculum is implemented and the challenges that must be faced in the implementation process. This type of research is a type of qualitative research by applying the literature study method by reviewing 5 national journals and 1 international journal that are relevant to the topics discussed. The stages carried out by the author in collecting data or information are by (1) finding and collecting reading material that is relevant to the main topics discussed, and (2) analyzing the reading material then drawing conclusions based on the main topic. The results of the study show that the process of implementing the curriculum at the junior high school level will run optimally if the teacher and the school understand in depth the concept of the Freedom to Learn curriculum and the presence of various supporting parties such as the community to student guardians. The challenges that become obstacles in the implementation of this curriculum are teachers who do not understand the concept of the Free Learning curriculum, limited facilities and infrastructure, limited learning resources, and the lack of the role of student parents in understanding the concept of Free Learning learning.

Aqidah Akhlak education is the initial education or religious foundation that children must have from an early age, Aqidah Akhlak education in elementary schools has been integrated into Islamic religious education subjects. This is in accordance with the aim of education, namely to make students as human beings who fear God Almighty and have noble character. Aqidah itself refers to belief and faith in Allah SWT and its practice, and morals are habits and behaviors that depart from self-awareness both in human relationships with God, human relations and the natural environment. Character building has a meaning as an effort that is carried out in earnest to form character or behavior that can become a person's characteristics, whereas to form the character of elementary school students is not an easy thing because elementary school students have different characteristics. Therefore, this study aims to determine the extent to which the role of aqeedah moral education plays a role in building the character of elementary school students. The method used in this research is a literature study method by reviewing journals and previous research using content analysis techniques. Based on the research that has been done, the results show that aqidah moral education has a very important role in building the character of elementary school students.    

Sexual violence poses a significant danger to the safety and well-being of individuals in higher education settings. Within this framework, educational institutions have an obligation to provide protection, assistance, and appropriate procedures for victims and perpetrators of sexual violence. This article discusses the implementation of Law No. 12 of 2022 on the Protection of Women in the Prevention and Handling of Sexual Violence in higher education using the literature study method. The main objective of this article is to examine the methodology used by higher education institutions in implementing the law to prevent and handle cases of sexual violence. By reviewing various literature sources such as academic literature, research reports, and government policies, this article provides an overview of the steps taken by higher education institutions to comply with the law. The conclusions of this literature review are expected to provide valuable perspectives for stakeholders, including universities, government agencies, and advocacy groups, to strengthen women's protection and promote a safe and inclusive academic environment.

This research aims to find out how the legal validity of electronic sales and purchase agreements made by minors is reviewed in contract law and Law Number 19 of 2016 concerning electronic information and transactions and what legal consequences arise from the legal validity of electronic sales and purchase agreements. What Minors Do According to Contract Law and Law Number 19 of 2016 concerning Information and Electronic Transactions. Normative legal research uses normative case studies in the form of legal behavioral products, for example reviewing laws. The subject of the study is law which is conceptualized as a norm or rule that applies in society and becomes a reference for everyone's behavior. So normative legal research focuses on positive law inventory, legal principles and doctrine, legal discovery in cases in concreto, legal systematics, synchronization level, legal comparison and legal history. The results of this research show that (1) Agreements in electronic transactions via electronic media made by minors are said to be invalid because they conflict with the conditions for the validity of agreements in the Civil Code and the Electronic Information and Transactions Law (2) The legal consequences of agreements in electronic transactions via electronic media for minors for legal settlement efforts can only be carried out through guardianship. If minors do not meet the subjective requirements, namely the ability to make an agreement, the agreement made can be cancelled.

Behavioral economics has highlighted how cognitive biases influence financial decisionmaking, often leading to suboptimal outcomes. This paper explores the impact of behavioral biases such as overconfidence, loss aversion, and herding behavior on accounting and economic forecasting. By reviewing empirical evidence from market behavior, the study assesses how these biases affect financial reporting, auditing practices, and economic predictions. The paper concludes with recommendations for accountants and economists to incorporate behavioral insights into their practices to improve decisionmaking and forecasting accuracy.

Transfer pricing remains a critical issue in international taxation, particularly for multinational corporations (MNCs). This paper assesses the effectiveness of transfer pricing mechanisms in managing intercompany transactions and ensuring compliance with international tax regulations. By reviewing case studies of large MNCs and conducting a cross-country comparison, the research evaluates the impact of transfer pricing rules on corporate profitability, tax avoidance, and the role of accountants in mitigating risks. The findings suggest that while transfer pricing helps MNCs optimize tax liabilities, it also raises ethical and transparency concerns that require stronger regulatory oversight.

This study was conducted to measure the attitude of honesty in each student in grade V of SDI al Rasyid Elementary School Pekanbaru. The method used in this study is a descriptive method with a quantitative approach. The sample in this study were grade V students at SDI al Rasyid Pekanbaru. The data collection technique used observation, this was done by researchers by directly reviewing the field as a research object to obtain data, then the researcher gave a questionnaire. From the results of the data obtained, the average number of honesty attitudes of students in grade V was 80.23, a fairly large number which means that it provides a conclusion that the honest attitudes possessed by students are quite good and high. This is inseparable from the role of education that always shapes and directs them in everyday life, the role of education both in schools, families and the community environment is a supporting factor in character building or honest attitudes towards students.

The purpose of writing this article is to find out the policy for strengthening Islamic boarding schools with the mu'ilah program. This research uses a type of library research. Library research is research carried out by reviewing various journals and related reference books. The results of his research show that the implementation of Mu'ilah is an effort to advance and equalize Islamic boarding school education and can also be used to improve the quality of Islamic boarding schools. The Mu'ilah (equalization) curriculum is applied to Salaf or modern Islamic boarding schools with certain criteria and requirements. The curriculum of salaf Islamic boarding schools that obtain Mu'ilah or equalization is the yellow book curriculum plus the general education curriculum which includes the general education curriculum as referred to in paragraph (1) (article 10 paragraph 3 PMA no. 18 of 2014) containing at least: a) education citizenship (al-tarbiyah al-wathaniyah); b) Indonesian (al-lughah al-indunisiyah); c) mathematics (al-ri.yadhiyat); and d) Natural sciences (al-ulum al-thabi'iyah). The mu'ada curriculum regulations are contained in the Islamic Boarding School Law no. 18 of 2019 concerning Islamic Boarding Schools. The Mudalam education curriculum standards listed in PMA Number 31 of 2020 concerning Islamic boarding school education CHAPTER III Mudalam Education include: curriculum, educators and education staff, assessment and graduation, facilities and infrastructure. If it is related to the National Education Standards listed in the Government Regulation of the Republic of Indonesia Number 57 of 2021 Article 3 concerning National Education Standards, namely with 8 standards, then Islamic boarding schools only apply 5 standards, namely: (1) Content Standards; (2) Process Standards; (3) Standards for Educators and Education Personnel; (4) Graduate Competency Standards;  and (5) Facilities and Infrastructure Standards.    

The purpose of writing this article is to find out the implementation of prophetics in higher education institutions. This research uses a type of library research. Library research is research carried out by reviewing various journals and related reference books. The results of his research show that the importance of education is found in various Islamic literature, especially in the Qur'an as a guide for humans in implementing life and life. The implementation of prophetic in higher education is carried out through a program of instilling character values ​​and developing a grand design for character education adapted to the vision and mission of higher education. Character configuration in the context of the totality of psychological and socio-cultural processes can be grouped into: spiritual and emotional development, intellectual development, physical and kinesthetic development, and affective exercise. and creativity development). The development of education implementation based on prophetic values ​​in higher education is carried out in an integrated manner through three channels, namely: integration in learning, management of departments and study programs, as well as student activities. The steps include design, implementation, evaluation and follow-up which will be developed and implemented in the development of the higher education institution concerned itself.

The issues that are the subject of discussion are what elements constitute a criminal offense in environmental pollution violations and what sanctions are applied to perpetrators of environmental pollution crimes. The type of research is normative research with an analytical approach to legislation Number 32 of 2009 concerning Environmental Management and Protection. The data collection used is literature study and reviewing literature that is relevant to the research problem. The results of the research are that the elements of criminal acts consist of acts of pollution, environmental damage, non-compliance with regulations, environmental disorder, pollution which causes significant negative impacts. Threat of Sanctions Violations of formal offenses include administrative sanctions in the form of warnings, administrative fines, or revocation of business permits. If it is considered a criminal violation, it will be subject to criminal sanctions or a fine. Threat of Sanctions for Material Offense Violations, namely criminal sanctions in the form of large fines or imprisonment depending on the level of environmental damage and the impact it causes.