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The Sharia Supervisory Board (DPS) has an important role in supervising and ensuring compliance by the Jambi Syariah Regional Development Bank (BPDSJ) with sharia principles. This research aims to identify the role of DPS on BPDSJ performance in the context of supervision of sharia aspects. The research method used is qualitative with a descriptive approach. Data was collected through in-depth interviews with DPS members, bank management and relevant regulators. The research results show that DPS plays a role in determining sharia policies, conducting sharia audits, and providing recommendations to improve bank performance in implementing sharia principles. In this context, DPS plays a key role in maintaining the integrity and credibility of BPDSJ in the eyes of the public and increasing customer trust in sharia banking services.    

In this article, the author provides an overview of the implementation of problem-based learning (PBL) methods within an independent curriculum. The introduction section introduces the topic and highlights the significance of PBL in education, while the overview of PBL methods section explains the key principles and components of this pedagogical approach. The importance of an independent curriculum is discussed in terms of empowering students to develop critical thinking, problem-solving, and self-directed learning skills. The article then outlines the benefits of implementing PBL, including enhanced critical thinking skills, improved problem-solving abilities, and increased engagement and motivation. Finally, the challenges and considerations of implementing PBL are addressed, such as the need for adequate teacher training and support, the development of new assessment strategies, and the integration of PBL with existing curricula. The article concludes by offering best practices for successful implementation, such as establishing clear learning objectives and outcomes and fostering a collaborative learning environment.

Embedding cultural literacy in students requires effective learning with learning media where in learning, teachers can connect learning materials with culture, both national culture and local wisdom in students. Cultural literacy is the ability to understand and behave towards Indonesian culture as a national identity. Cultural literacy refers to a person's ability to understand, analyse and participate in culture effectively. This includes understanding the symbols, norms, values and cultural practices that exist in society. Dance as an art that shows the cultural heritage of a society and is a cultural expression that combines body movement and expression (Puspita Sari, 2022). Traditional dance is a representation of local culture. Learners can gain an understanding of the cultural principles contained in traditional dance movements and expressions by learning them they can feel and appreciate cultural diversity in a broader context. So the right approach is needed to improve cultural literacy in learners, to improve cultural literacy, one of which is by presenting traditional dance in schools.

          This research explains that land and building tax (PBB) is a crucial fiscal instrument in the global taxation system, with the aim of supporting government spending on public services, regulating land use, and potentially as a redistribution tool. This article addresses the fundamental ideas, goals, and effects of PBB in Indonesia, highlighting its important role in financing national development. The discussion involves aspects of billing, the basis of collection, the collection system, payment procedures, as well as the taxpayer's right to object and appeal. Emphasis is given to key principles, such as openness, fairness, legal certainty, and public participation in the implementation of PBB. Although PBB contributes significantly to economic development, the article also identifies several critical issues, including property value assessment, social inequality, and economic effects that must be taken into account while managing a just and effective tax system. This article offers a thorough analysis of the PBB as a tool for policy that is essential to the welfare of society and the growth of the nation.

Political ethics in Islam has a very important role in the state, especially in upholding the morality of a leader. The difference in morals, and ethics lies in the foundation used to judge good and bad. Therefore, the principles of Islamic political ethics that a leader should adhere to include mutual respect, recognising the rights of others, accepting various views, and avoiding the suppression of one's own will. The actualisation of morals includes how a person applies their faith and applies Islamic teachings in every daily action, both in relationships with God, self, and fellow humans. This research uses a qualitative approach with the Islamic law literature review method. This method involves searching and analysing references from books and journals that discuss the Morality of Leaders in the State from the Perspective of Islamic Political Ethics. A leader must not only have good morality, but also be intelligent, competent in his field, and wise in solving problems, to create an ideal leader with good morality.  

The development of Islamic education from the perspective of Islamic educational philosophy includes a deep understanding of the goals, methods, foundations and curriculum that underlie Islamic education. Islamic educational philosophy provides a strong philosophical foundation in designing and implementing curriculum and teaching methods that are in accordance with Islamic values. This research uses a qualitative approach. Based on research results, Development of Islamic Education in the Perspective of Educational Philosophy. By applying the principles of Islamic educational philosophy, it is hoped that Islamic education can produce individuals who have a balance between knowledge and faith, and are able to carry out their role as servants of Allah and caliphs on earth.  

This research aims to gain a deeper understanding of the East Sepatan District's efforts in realizing excellent service in issuing E-KTP, which is based on the principles of good governance. Using a descriptive and qualitative approach, data was collected through field observations through interviews with informants consisting of Heads of Sections, Secretaries and Employees in East Sepatan District, as well as notes. Next, the data obtained was analyzed from the data reduction process, data presentation, and drawing conclusions. E-KTP services in East Sepatan District must meet the principles of good governance standards, namely including the principles of professionalism, transparency, supervision, responsiveness, democracy and participation, efficiency and effectiveness, foresight, and law enforcement, all of which comply with good governance standards. is trying to improve all these aspects and can be said to be almost on the verge of being good, but there are still several shortcomings and weaknesses in its implementation. The results of interviews and observations show that the e-KTP making service in East Sepatan District meets all the specified indicators. Solution So that good governance can be implemented optimally, governance principles such as legal regulations and justice need to always be considered and evaluated.

This study aims to analyze the application of Islamic business ethics to the UMKM tofu products in Desa Duren, Kota Madiun. Desa Duren is known for its tofu production, which is one of the main sources of income for the local community. This study uses a qualitative approach with a case study method to explore how the principles of Islamic business ethics are applied in the production and distribution processes of tofu. Data were collected through in-depth interviews with UMKM actors, field observations, and documentation studies. The results show that the application of Islamic business ethics, such as honesty, justice, responsibility, and concern for community welfare, has had a positive impact on the sustainability of the business and the economic well-being of the Desa Duren community. Additionally, the application of these ethics has also enhanced the reputation and consumer trust in the tofu products. This study concludes that the application of Islamic business ethics is not only relevant but also essential in creating an environment of integrity and sustainable business practices. The study's recommendations include increasing education and training for UMKM actors about Islamic business ethics and support from the government and related institutions to strengthen ethical and sustainable business practices. This research contributes to the development of knowledge in the field of Islamic business ethics and the economic empowerment of the local community.

Purposes : The purpose of this research is to review and analyse previous information included in the study of Green Accounting in Indonesia which is still in the process of developing and becoming a hot topic in Indonesia. The author hopes that this research can serve as a basis and provide ideas for future research Research Methods : This study was using the SLR (Systematic Literature Review) method with 60 totals previous journals taken literatured in this study. Research Results : The trend of Green Accounting studies in Indonesia from 2019-2024 is still fluctuating. This System Literature Review research shows that Green Accounting needs to be improved. This research is based on policies, initiatives to manage the sustainability of the natural environment based on eco-friendly principles and green innovations that can further improve the environment. The business activities of a company in the future will no longer cause damage to the natural environment, but the entity can preserve and maintain the surrounding ecosystem and natural resources.

This study analyzes ethical violations in advertising (EPI) within television commercials, using the Ichitan "Want the Real One" commercial as a case study. The primary objective of this research is to identify and disseminate the ethical breaches occurring in the advertisement and their impact on consumer perception. The research method employed is qualitative content analysis with a descriptive approach. Data were collected through advertisement observation and a literature review related to advertising ethics. The study results indicate that the Ichitan "Want the Real One" commercial violates several principles of advertising ethics, including the use of misleading claims and inaccurate representations. The impact of these violations is the emergence of negative perceptions among consumers toward the Ichitan brand. This research suggests that advertisers should adhere more closely to ethical standards in creating advertisements to maintain consumer trust and reputation.

  A Christian leader is someone whom God has called as a leader. Christian leaders should be people who are called by God and have qualifications that continue to grow in personality and Christ-like character. Christian leadership is a form of leadership that is based on Christian values and teachings, such as love, humility, service, integrity, and justice. In this context, Christian leadership not only aims to achieve organizational or community goals, but also to bring positive impact in the lives of individuals and society through a compassionate and ethical approach. The success of a leadership is due to the cooperation between the leading and the led generations. As a leader, one must know which principles to follow and uphold them in their leadership. A Christian leader should embrace the leadership principles of the successful leaders recorded in the Bible. Here are the principles of Christian leadership today. Secular comes from the Latin word saeculum, which means space and time. Space refers to the worldly sense, while time refers to the present age. Secular life principles are views or values that are not associated with a particular religion or religious belief. These principles often include concepts such as freedom of thought, tolerance, equality and the separation of religion from public affairs. Secular life emphasizes the importance of rationality, science, and individual freedom of decision without religious interference. Secularism is broadly speaking an ideology that states that a state institution or body should stand apart from religion or belief. Secularism also refers to the notion that human activities and determinations, especially political ones, should be based on what is considered to be concrete evidence and facts, and not on religious influences. In political terms, secularism is the movement towards the separation of religion and government, one example being the replacement of religious law with civil law. This is said to promote democracy by protecting the rights of religious minorities.  

Islamic philanthropy management plays an important role in managing zakat, infaq, alms and waqf funds in a structured and accountable manner. The aim is to achieve social justice and equal distribution of welfare, help the poor, support social development, and strengthen the Islamic brotherhood. The basic principles of Islamic philanthropy management include sincerity, justice, target accuracy, efficiency and accountability. In its implementation, professional philanthropic institutions are established, effective fund collection systems, use of information technology, development of human resources, and development of innovative philanthropy programs. With effective management of Islamic philanthropy, it is hoped that it can create a just, prosperous and noble society.

The quality of audits is a crucial measurement to determine how effectively an audit has been conducted and the extent to which it produces relevant, accurate, and reliable information. High-quality audit outcomes are typically assessed based on how well the audit team performs the planning process, ensures that the audit plan is relevant and effective, produces audit reports that meet stakeholders' needs, and adheres to ethical principles aligned with established auditing standards. This study aims to evaluate the extent to which several key factors—namely audit planning, audit implementation, audit reporting, and ethical principles—have a direct impact on the audit quality of the Government Internal Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah, or APIP) in the Binjai City Government. The research employs a quantitative approach, utilizing primary data collected from a sample of 39 government auditors. Data analysis was performed using the SmartPLS (Partial Least Squares) application, which allows for the modeling of complex relationships between variables. The findings reveal that audit planning, audit implementation, and audit reporting all have a significant and direct influence on the quality of audit results. These components play a central role in enhancing the credibility, effectiveness, and usefulness of internal government audits. However, the study also finds that ethical principles, while essential in guiding professional conduct, do not have a statistically significant direct impact on audit quality in this specific context. The results underscore the importance of strengthening technical aspects of the audit process, such as planning and reporting, while also maintaining strong ethical foundations as complementary rather than primary determinants of audit quality. This research contributes to the ongoing efforts to improve the effectiveness and reliability of internal government audits in Indonesian public sector institutions.

A nil sentence is very appropriate to apply to defendants whose verdict is sentenced to death, such as in the case of Muhammad Natsir and Heru Hidayat. However, the Dimas Kanjeng case certainly raises a different problem, where the panel of judges imposed a maximum prison sentence of 20 years, so if there are other cases the verdict must be nil. This means that the defendant, who was previously sentenced to 20 years in prison, was not increased to life imprisonment. Another problem is the lack of integrated administration between courts which results in overlapping criminal sanctions that exceed 20 years. Tstelsel's absorption in a sharpened realist concursus states that it is necessary to review the level between crimes that have permanent legal force and crimes that have just been revealed based on higher criminal threats, so that the implementation of a nil sentence achieves the principles of legal certainty, justice and expediency. The implementation of the nil sentence must be socialized to the wider community, especially in the case of Dimas Kanjeng and Muhammad Natsir, who in their decision were sentenced to a nil sentence because they had previously been sentenced to death. The aim of the outreach is to ensure that there is no misunderstanding of the defendant's release from criminal sanctions, because a zero verdict arises because the verdict has been maximum and can no longer be handed down. Judges need to interpret in more depth the basic reasons for giving a nil verdict which is linked to SEMA No. 1 of 2022 to better ensure justice and benefits for society, which of course is adjusted to the legal facts obtained during the trial period.

Abstract. This study examines the application of Agile Management principles in online learning platforms, focusing on the challenges and benefits experienced during implementation. Through qualitative research, including interviews and case studies, the research explores how platforms have adopted Agile practices, such as iterative cycles, regular feedback, and flexibility, to enhance responsiveness and adaptability. The findings reveal that the majority of platforms have integrated Agile principles, with a significant focus on overcoming challenges like resistance to change and a lack of training. Participants reported improved collaboration, increased efficiency, and the ability to respond to changes effectively. However, challenges remain, including the need for hybrid models combining Agile with traditional management frameworks. This study contributes valuable insights into the effectiveness of Agile practices in educational technology and offers directions for future research on enhancing Agile implementation in diverse educational settings.

This paper presents a computational approach to addressing complex challenges in fluid dynamics and thermodynamics. The study begins by exploring the fundamental principles and challenges in these fields, emphasizing the importance of efficient computational methods for analyzing fluid flow and thermal behavior in various engineering applications. The primary objective is to develop a robust computational framework that integrates advanced numerical techniques and simulation tools to enhance accuracy and efficiency. The methodology involves implementing high-fidelity simulations using finite volume and finite element methods, validated against benchmark problems and experimental data. The findings demonstrate significant improvements in predictive capabilities, offering insights into fluid-thermal interactions under various conditions. These advancements hold practical implications for optimizing engineering systems, such as energy conversion, heat exchangers, and aerodynamics. This research contributes to the ongoing efforts to bridge theoretical knowledge and practical applications in fluid dynamics and thermodynamics.

Meanwhile, from an Islamic economic perspective, demand and supply are the same as conventional economics. However, there are restrictions for individuals to act economically in accordance with Sharia (the Quran and Sunnah as well as the Ijtihad of Islamic scholars or economists). Slutsky's theory explains the behavior of consumers who allocate income to maximize consumption satisfaction, which is acceptable in Islam as long as it does not violate the principle of moderation. Price and Income Impact: Islam teaches us to consider the impact of prices and income on the economic balance of individuals and society, In Islamic economics, Islamic norms and moral values are used as principles in economics The Hicksian theory, which focuses on consumer satisfaction, is acceptable if it does not neglect the spiritual aspect. Price and Income Impact: Islam encourages its followers to consider the impact of the economy on social welfare. The Hicksian theory helps to understand how changes in prices and income affect consumption decisions. Islam criticizes the assumption that consumers are always rational and have complete information, as humans have limitations and weaknesses..

The purpose of this research is to find out the values contained in the gayo community's berguru event and the content of the da'wah to be conveyed in the berguru event in customary law for the gayo community. The research method used is descriptive research with a leatherative approach. The values contained in the gayo community's berguru event are the value of aqidah education, meaning that in the berguru event, the bride and groom are taught that aqidah in the household is very important, so that the purpose of husband and wife in marriage can be achieved to get benefits and perfectly become an ideal family from the marriage. The value of worship education means that in the berguru event, the bride and groom are taught that Islam prescribes marriage to form a family as a means to achieve happiness in life. The value of moral education is that gayo customs attach great importance to good morals (noble morals). The content of da'wah in berguru is to give advice and remind the values and principles of Islamic teachings to the prospective bride and groom by the imam of each village. The most important da'wah content is to provide lessons on creed, worship and shari'ah as well as physical and spiritual needs.

This study aims to analyze the implementation of Good Environmental Governance (GEG) in the protection and sustainable management of peatlands in Bukit Batu District, Bengkalis Regency. The vast peatlands in this area face various environmental issues, including recurring forest fires, ecosystem degradation, and the threat of climate change. Using a qualitative and phenomenological approach, this research explores the principles of GEG such as transparency, community participation, accountability, and efficiency in peatland management. The findings indicate that despite various efforts by the local government and community in managing peatlands, the main challenges lie in weak supervision, low environmental awareness, and the suboptimal implementation of policies. Therefore, strengthening institutional capacity and active community participation are key to achieving sustainable peatland management. It is hoped that the results of this study can provide strategic recommendations for more effective and inclusive environmental policy improvements.

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, including Warung Madura MSMEs. This research aims to analyze the development strategy of Warung Madura MSMEs from an Islamic economic perspective. This research uses a qualitative approach. Data collection techniques through in-depth interviews with Warung Madura owners and economic observers. A literature study was also carried out to explore the concept of Islamic economics and its application in developing MSMEs. The results of the research show that Warung Madura's MSME development strategy from an Islamic economic perspective offers a holistic and sustainable approach. By applying the principles of justice, sustainability, business ethics, human resource development and access to appropriate financing, Warung Madura can increase its competitiveness and contribute more to the local economy. It is hoped that this research can provide insight for stakeholders in formulating more effective MSME development policies and programs