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 The Independent Curriculum was determined by the Ministry of Education and Culture and the Minister of Religion of the Republic of Indonesia has issued a decree number 347 of 2022 regarding guidelines for implementing the Independent Curriculum in madrasah. So the implementation of the Independent Curriculum at Madrasah Ibtidaiyah becomes a demand for madrasah. The research uses a library research. The data research related to the Independent Curriculum and the Decree of the Minister of Religion of the Republic of Indonesia number 347 of 2022 concerning the Independent Curriculum. The Analyzing data of this research using a way to describe the data in the study (content analysis). The Independent Madrasah Ibtidaiyah curriculum implements learning according to the abilities of students which gives more space to develop student’s basic character and competence. The Character abilities that support interactive learning is by developing abilities and having characters in the form of noble character, diversity, independence, critical and creative reasoning. Have a focus on essential learning and adapts to the abilities of the students. The Independent Curriculum at Madrasah Ibtidaiyah was developed in Indonesia with the aim to improve the quality of education. Its implementation is adjusted to the needs and characteristics of students which can facilitate the learning process without feeling burdened in the implementation of learning in Madrasahs. It is because the process of implementing the Independent Madrasah Ibtidaiyah Curriculum is more profound, fun and independent. Implementation of the Independent Madrasah Ibrtidaiyah Curriculum in accordance with KMA RI No. 347 Year 2022 is supported by the existence of the Independent Learning platform which is easily accessible. The Independent Curriculum application contains teaching tools needed by students and teachers to facilitate the learning process.    

Inflation is closely related to unemployment and the economic performance of a country. The relationship between the inflation rate and unemployment affects decisions to be taken in financial policy. The purpose of this article is to analyze government policies in Batam City regarding the threat of unemployment in inflation in 2018-2020. The method we use is library research. From the results of our analysis, we find that the highest unemployment rate is in 2020 at 11.79% . And the movement of inflation has increased and decreased. We also analyze the policies that can be taken by the Batam city government in overcoming this problem.  

Unemployed are people or people who have not got a job, are looking for work and have lost their job or are not working at all. This study aims to analyze Government Policy Related to the Threat of Unemployment Post-Inflation Increase in DKI Jakarta. The research method used in this research is by using quantitative methods. The object of analysis will be obtained from BPS or the Central Statistics Agency. BPS is an institution that deals with censuses and statistics. The results show that the numbers can affect a state's income because not having income can cause economic problems and poverty. Therefore, government policies are urgently needed to overcome this unemployment.  

The events of the covid-19 pandemic produce an uncertain future. This has a very far-reaching influence on capitalization of capitalization and also social problems such as increasing levels of violence and crime rates. The purpose of this study is to analyze government policies regarding reactions due to inflation, especially in Indonesia. Inflation rate has a negative effect on the reaction load. The inflation rate affects the response because when the stimulus increases, inflation will decrease and vice versa. There are several government policies in overcoming pressure due to inflation, namely creating jobs, changing the investment climate, spreading several economic stimulus, and improving the quality of human resources through education.    

This study investigates the utilization of Artificial Intelligence (AI) to promote ethical business practices within the evolving landscape of digital marketing in Indonesia. The research aims to elucidate the current state of AI integration, its impact on ethical considerations, and the challenges and opportunities it presents. The study adopts a qualitative approach, employing semi-structured interviews and focus group discussions with key stakeholders involved in digital marketing and AI development. Sampling techniques include purposive sampling to ensure representation across industries and snowball sampling to access knowledgeable participants. Data analysis follows thematic analysis principles, identifying recurring patterns, themes, and divergences related to ethical concerns and AI implementation. Preliminary findings indicate a nuanced relationship between AI adoption and ethical dilemmas, with emerging strategies to balance innovation with ethical principles. This study contributes to understanding the ethical implications of AI in digital marketing and offers insights for businesses, policymakers, and scholars aiming to navigate this complex terrain responsibly.

This research to analyze the contribution of variables from three economic policies, with monetary policy through interest rate variables, exchange rates, and money supply in facing economic recession. Where the fiscal policy variable is through tax value. Then macroprudential policy through Non Performing Loan and Capital Adequacy Ratio variables. This study uses secondary data or time series, namely from December 2019 to February 2021. The data analysis model in this study is the Vector Autoregression (VAR) model which is seen from being sharpened with Impulse Response Function (IRF) analysis and Forecast Error Variance Decomposition (FEVD), Panel ARDL, and Different Tests. The results of the IRF analysis show that the stability of the response of all variables is formed in period 8 or the medium and long term, where the response of other variables to changes in one variable shows different variations, both from positive responses to negative responses or vice versa, and there are variables whose responses remain positive or remain negative from the short term to the long term. The results of the FEVD analysis show that for the short-term inflation variable it is influenced by inflation itself and in the medium and long term it is influenced by interest rates. For the JUB variable in the short term it is influenced by JUB itself and in the medium and long term it is influenced by NPL. For the interest rate variable in the short term it is influenced by JUB while in the medium and long term it is influenced by the exchange rate itself and CAR. For the tax variable in the short, medium and long term it is influenced by the tax itself and JUB. For the NPL variable in the short, medium and long term it is influenced by JUB and tax. For the CAR variable in the short, medium and long term it is influenced by JUB and tax. Then the results of the ARDL Panel analysis show that the country that is able to become a leading indicator in controlling the economic recession in the Four of The Group Twenty, namely Turkey, is only done by interest rates. While South Africa is done by interest rates, taxes, NPL, and CAR. For Russia, it is done by all variables, namely the amount of money in circulation, interest rates, exchange rates, taxes, NPL, and CAR. Meanwhile, Indonesia is carried out by exchange rates, taxes, NPL and CAR.

The increasing use of social media among students has raised concerns regarding its impact on academic performance and digital well-being. This study aims to examine the relationship between social media usage, student learning outcomes, and overall well-being in a digital environment. Using a mixed-methods approach, data were collected through surveys and in-depth interviews with high school and university students. The findings indicate that while social media can serve as a valuable tool for academic collaboration and resource-sharing, excessive and unregulated usage often leads to distractions, reduced academic performance, and negative effects on mental health. The study highlights the need for balanced social media engagement and the implementation of digital literacy programs to promote responsible usage. These insights contribute to the ongoing discussion on digital well-being and offer practical recommendations for students, educators, and policymakers.  

Emerging technologies play a crucial role in transforming education by fostering inclusivity and equity. This study explores how artificial intelligence, virtual reality, and adaptive learning platforms contribute to overcoming traditional barriers to education. The research adopts a qualitative approach, analyzing case studies and recent advancements in educational technology. Findings reveal that these technologies enhance accessibility for students with disabilities, provide personalized learning experiences, and bridge educational gaps in underprivileged regions. The study highlights the importance of policy support and infrastructure development to maximize the benefits of technological integration in education. The implications suggest that adopting emerging technologies can create a more inclusive and equitable learning environment, ensuring education for all.

This study aims to determine the effect arising from Leverage, Dividend Policy and Working Capital Turnover in the company PT Indofood Sukses Makmur Tbk for the period 2012-2021. This study uses secondary data with a sample of 40 from the quarterly financial statements for 10 years belonging to PT Indofood Sukses Makmur Tbk. The data was obtained from the Indonesia Stock Exchange (IDX) website. The data that has been collected then goes through a prerequisite test, namely the Classic Assumption Test, Validity Test and Reliability Test before testing the hypothesis (multiple linear regression). The conclusion from the results of this study is that partially Leverage has a significant negative effect on company profitability. Dividend Policy Variable partially has a significant negative effect on the company's profitability. Partially, the Working Capital Turnover variable has no significant negative effect on the company's profitability. Leverage, Dividend Policy, and Working Capital simultaneously have a significant positive effect on the company's profitability, while the results of the coefficient of determination with a value of 0.726 which means that Leverage, Dividend Policy and Working Capital have an effect of 72.6% on the Company's Profitability and the remaining 27.4% influenced by other variables not included in this study.

Corruption is an act of misappropriation or abuse that can harm the state for personal gain. Corruption is the enemy of society because it is carried out by people who are irresponsible and this robs people of their rights. This research discusses how the government authority over corrupt practices in state administrative law and the role of state administrative law in efforts to prevent corrupt practices in government. The type of this research is normative jurdicial research with a descriptive approach. The secondary data sources in this research are observations in books, articles, journals, and other documents. Validation of this data using source triangulation techniques, and analyzed with inductive qualitative techniques. This research concludes that government authority is closely related to state administrative law because this law plays an important role in realizing good and clean governance, especially from corruption. The government can create an authority by implementing a closed system policy. To prevent the entry of outsiders and help strengthen government regulation. The role of state administrative law in corruption practices can be in the form of optimizing leadership, improving administration, increasing the integrity and synergy of the bureaucracy, as well as strengthening legal awareness regarding corruption in the community.

At the end of 2019 towards the beginning of 2020, the world was shaken by a virus known as Coronavirus Disease (covid-19). The Covid-19 pandemic began in the city of Wuhan, Hubei Province, China and then spread to 200 countries, impacting various sectors of the global economy. Fighting this virus requires strategies and policies to regulate the economy. This article describes the Indonesian Government's Policy for Preeconomic Stability During Covid-19. The research method used is descriptive qualitative in the form of literature studies or what is known as review literature.  The results of this study show that although various policies carried out by the Indonesian government are appropriate, in their implementation, further steps are still needed to maintain the stability of the Indonesian economy.

A company definitely aims to make a profit. The company also has a purpose to prosper the owners by maximizing the value of the company. The higher the value of a company will reflect that it has high prosperity for stock owners. This study was conducted with the aim of providing empirical evidence of the influence of debt and profitability policies on corporate value in agricultural sector companies listed on the IDX for the 2019-2021 period. This study uses the population of agricultural sector companies recorded on the IDX in 2019-2021. Then the use of samples obtained by adopting purposive sampling method.  Descriptive statistical test method and multiple linear regression test into data analysis techniques in this study.  This study gives the result that the debt policy and profitability have no influence on the variable value of the company.

Elderly background is defined as someone who is already 60 years old and above. Posyandu Lansia is an activity in community health services and family health services in a certain community-driven area where they can get health services. This study aims to determine the implementation of posyandu for the elderly  during the Covid-19 period  at the Putri Ayu Health Center, Jambi City. Method: this research method  is  qualitative.  Data collection  was carried out by in-depth interviews of  12 informants,  selection of informants by purposive sampling.  Result: The posyandu for the elderly in the work area of  the putri ayu  health center is not constrained by facilities and infrastructure. The Health Office provides an support in the form of facilities and infrastructure.   Operational costs  have been assigned to the  elderly Posyandu so that it  can run  well.  When Covid 19 occurred, all posyandu activities  of  the elderly stopped.  Conclusion:  Elderly people cannot be done during the Covid-19 pandemic due to the outbreak  and  the government's policy   of limiting activities during the Covid-19 period.

This article discusses the civilian aspect in defamation cases which is intended to reform law enforcement against defamation cases. This article uses normative research methods and uses a legislative approach. Defamation is indeed an act that violates the law and certainly harms the person whose reputation is tarnished, but with this loss, it is seen that it is possible to resolve this issue can be resolved through a civil law approach with aspects of illegal acts. This is because the application of criminal sanctions is the ultimate medium, and also of course the essence is to look at the resolution of the problem. Reformulation of law enforcement policy in defamation cases leading to civil settlement is of course intended so that the aggrieved person also receives compensation from the perpetrator, and also the perpetrator is obliged to pay compensation, so as not to release the perpetrator of defamation for the act committed, but not in the presence of criminal sanctions law enforcement.

This article analyzes the movement of the Composite Stock Price Index (IHSG) in Indonesia during the Implementation of Restrictions on Community Activities (PPKM) in 2021. PPKM is a government regulation to deal with the Covid-19 pandemic. Before the implementation of PPKM, the government had implemented large-scale social restrictions implemented in several regions in Indonesia. The policy implemented by the government is considered to have an impact on the decline in people's purchasing power, which has just shown recovery and has an impact on several sectors of the stock market in Indonesia. It is necessary to analyze to determine the effect of implementing community activities on the joint-stock price index in 2021. This study uses an exploratory descriptive type of research. Observations were made by analyzing the composite stock price index (IHSG). Based on the results of the discussion that has been analyzed, it can be concluded that during the implementation of restrictions on community activities (PPKM) the IHSG value tends to experience a difference every month but shows a positive trend which closed at the level of 6,600.68, which was an increase of 10.4 percent compared to the 2020 closing position. which is at 5,979.07.

This research aims to examine the influence of profitability, institutional ownership, and dividend policy on debt policy on companies from automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 7 years which is the period 2015-2021. The research population includes all automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2021. Sampling techniques use purposive sampling techniques. Based on the established criteria obtained 6 samples of companies from automotive sub-sector manufacturing companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The method of analysis used is the regression analysis of the data panel. The result showed the Return On Asset has a significant positive effect on debt policy. Institutional ownership that has no effect on the debt policy. The dividend policy has no effect on the debt policy. Firm size has no effect on the debt policy.  Return On Asset, Institutional ownership, and Dividend policis Jointly affect Debt policy.     

The purpose of the research is to optimize the contribution of billboard tax as a source of local funds and minimize the potential for lost billboard tax (EOL) in Demak Regency. This type of research is an explantative study that aims to find an explanation of the phenomenon of not optimal Reklame Tax as a Source of Regional funds. The object of this research is The Billboard Tax in Demak Regency. The sub-districts selected as research samples are potential sub-districts for billboards in the sense of easy access from various corners, crowded centers and or city centers including (1) Demak kecematan, (2) Guntur subdistrict, (3) Karangawen subdistrict, and (4) Mranggen subdistrict. These four subdistricts are used as analysis bases to then be generalized as a representation of Demak Regency. The data source is obtained by documentary studies, interviews with relevant officials, as well as field surveys. Data analysis is conducted with the following stages (1) calculation of potential tax receipts, (2) calculating the effectiveness of billboard tax management, 3 analysis of the causes of high low EOL and (4) formulation of policies for the optimization of billboard tax. From the results of the analysis will be formulated the right strategy to minimize EOL. The results showed that the contribution of billboard tax as a source of regional funds is still very small and not yet optimum. This happens because of the high tax on EOL (expected opportunity lost) and the number of wild billboards. The high EOL and wild billboards are due to the relatively weak governance (weak information system, coordination and supervision) and the motivation of the work of officers that has not been optimal. To optimize the potential of tax receipts need to be carried out the development of governance based on integrated information systems. To minimize EOL, a policy of strengthening the governance of The Billboard Tax is necessary: (a) establishing an integrative information system for the management of billboard taxes, (b) reorganization of the billboard tax management organization. (c) improve work rules, (d) improve more effective mechanisms of action, and (e) develop the professionalism of the officers involved.

It is very necessary to enlighten all elements of Muhammadiyah's business charity management to make and apply the values ​​of the life guidelines of Muhammadiyah citizens in every policy and activity in the association without exception. The purpose of this study is to interpret the values ​​of Islamic life guidelines for Muhammadiyah residents in the STIE Muhammadiyah Palopo budgeting system. The researcher will use the Islamic life guidelines for Muhammadiyah residents as a researcher's perspective in observing the activities of the budgeting system at STIE Muhammadiyah Palopo whether the values ​​of these guidelines are used as one of the considerations in the operation of the budgeting system at STIE Muhammadiyah Palopo in accordance with the expectations of Muhammadiyah's vision. This study found that the budget as a form of welfare is not only valued in nominal terms in the form of rupiah earned, but welfare is when people who work at Muhammadiyah always feel sufficient and grateful for the sustenance that Allah SWT has given. As a Muhammadiyah citizen, working in a Muhammadiyah business charity is a comfort in itself and believes that the sincerity they do will be a welfare for them in the hereafter. With their sincerity in working in the charity business of Muhammadiyah, they get rewards from Allah SWT such as unexpected sustenance and blessings in the income they get. STIE Muhammadiyah Palopo provides convenience, relief, and assistance in paying tuition fees for students. STIE Muhammadiyah Palopo provides facilities and assistance to students as a form of social care and appreciation for cadres, namely the Lazismu Scholarship, Incidental Assistance, Relief for Brothers, and the free SPP Alumni of SMA/SMK Muhammadiyah Palopo

This study explores how the Qadiriyya–Naqshbandiyya Suryalaya Sufi Order (TQN Suryalaya) integrates spiritual practice and metabolic health to strengthen community resilience during the COVID-19 pandemic. While global health responses have largely focused on biomedical interventions, this research emphasizes the complementary role of faith-based practices in promoting holistic well-being. Using a qualitative methodology—including in-depth interviews, participant observation, and document analysis of the 2020 Maklumat and Abah Aos’s letter to the President—the study identifies two interrelated pathways that underpin the Sufi lifestyle. The psychospiritual pathway encompasses the reduction of death anxiety through tawakkul (trust in God) and riḍā (contentment), emotional stability via dhikr (remembrance of God) and muraqabah (mindful awareness), and theological framing that interprets fear of Allah as the ultimate form of protection. These practices helped practitioners reframe pandemic-related uncertainties, mitigate stress, and foster emotional resilience. The metabolic pathway involves dietary simplicity, moderated caloric intake, physical worship routines, stress management, and structured sleep hygiene. Together, these elements supported immune competence and physical health, aligning with contemporary models of psychoneuroimmunology and holistic health promotion. Findings reveal that the TQN lifestyle does not only enhance individual mental well-being but also fosters social solidarity through communal worship, mutual aid, and spiritual counseling, thereby functioning as a culturally embedded form of faith-based social welfare. The study highlights the policy potential of incorporating Sufi practices into community health strategies and enriches interdisciplinary literature on religion, resilience, and social welfare. This dual-pathway model demonstrates that Sufi traditions can play a critical role in mitigating both the psychological and physiological impacts of global crises.

In recent years, the COVID-19 pandemic spread to Indonesia, causing losses for most companies. However, pharmaceutical companies were able to survive the pandemic, The sector which will benefit the most from the pandemic is the pharmaceutical sector, as its sales have increased. As sales increase, stock prices, profits, dividends, and the value of the company all increase. Consequently, the goal of this research was to determine the impact of dividend policy, capital structure, and company size on the company value of pharmaceutical companies listed on the Indonesian stock exchange during the period of 2017-2021. This is a quantitative research design with a sampling technique which utilises the purposive sampling method to obtain 4 companies that meet the requirements as research samples.  Multiple linear regression was used to analyze the data, with the independent variable dividend policy being measured with a measuring instrument (dividend payout ratio) DPR, Capital structure is measured using a DER (Debt to Equity Ratio) measuring instrument, company size is measured using a natural logarithm of total assets, and firm value is measured using a PBV (price to book value) measuring instrument. In the results of this research, dividend policy and company size were found to have no significant impact on company value, whereas the capital structure appears to have done.