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This article will examine Islamic counseling associated with the study of philosophy, from the aspects of ontology, epistemology, then axiology. Philosophical values ​​can feed direction and permananan about Islamic counseling. The research method used is literature review or literature study. Integrativity in the main science of Islamic counseling, namely, psychology, communication and Islam. Furthermore, from an epistemology perspective, it is concerned with the implementation and professionalization of the counselor. Then from the aspect of axiology in Islamic counseling which aims to provide assistance provided by counselors to clients in order to find ethical and aesthetic values ​​for the existence of essential (pure) happiness, namely happiness that comes from Allah SWT, the Almighty.

This study aims to analyze the power dynamics that occur in the interaction between a clown and a driver at a red light using Michel Foucault's power theory approach. Clowns at red lights are often objects of interest to motorists and pedestrians, but their role in public space is rarely examined from a power perspective. This study uses a qualitative research method with a case study approach to gain an in-depth understanding of the clown's interaction at the red light. Data was collected through participant observation, interviews with clowns, and content analysis from social media that describes these interactions. The results showed that clowns at red lights use various strategies to attract the attention of motorists, such as funny gestures, flashy costumes, and silly actions. However, behind the fun and joy shown by the clown, there is a hidden power structure. Through the use of humorous actions, clowns are able to change the dynamics of public space, divert the attention of motorists from existing traffic rules, and form alternative narratives about that space. This study also shows that the presence of a clown at a red light involves a complex power and knowledge relationship between the clown, the driver, and the general public. Clowns use their symbolic power to control people's perceptions and evaluations of public space, as well as to go beyond the rules and norms that apply. Using Foucault's theory of power, this study provides a new understanding of the clown's interaction at the red light as a form of resistance to existing power. This research also describes how clowns, as actors who are underestimated by many people, can utilize their power to shape and reconstruct meaning and experience in public space.

Assessment that is often understood so far in the world of learning is limited to evaluation only. This evaluation was tried formatively and summatively. When an evaluation has been attempted, it is considered that the assessment has been carried out. Such a description is not very fitting. The application of evaluation tends to only look at the achievement of educational goals. In this case, in the learning process it is not only the value that is seen, but there are many aspects that make the success or failure of a program. Evaluation is only a small part of the assessment. Assessment must also be understood as part of supervision. Assessment does not only deal with values that are measured based on solving questions, but assessment of learning programs will examine many aspects. Implementation of learning programs can be viewed from various perspectives. This point of view includes the government as a policy maker, from citizens as users, from educators, for example in terms of program effectiveness. To determine the success of the learning program implemented, an assessment is needed, which is called program evaluation. Because it specifically evaluates learning programs, it is often referred to as evaluating learning programs. Assessment is used more as a strategy to measure how far the success of education is. Given the importance of this and also remembering that assessment is one of the benefits of learning management that cannot be ignored, this paper will discuss program evaluation in learning.

Abstract.This article explores the creation story in Genesis 1:1-31 and provides a deeper understanding of how time, matter and space play a role in creation. Through the time perspective, we can understand that God created everything in six days and rested on the seventh day. The material perspective discusses the materials of the creation of the universe and life that show God's greatness in creating everything. Meanwhile, the spatial perspective explains the position of the Earth and the universe in the creation story.This paper also discusses how humans can understand and appreciate God's creation through this creation story. As God's created beings, humans should be able to appreciate God's greatn ess and care for His creation. The implication of understanding God's greatness in the creation story is to strengthen our faith as human beings and inspire us to care for the environment as part of our responsibility as God's creatures.  

The hospital as a health service institution that organizes individual health services in a complete manner that provides inpatient, outpatient and emergency services. Efforts to improve health services as an agreement on setting long-term goals and visions which then become a common reference in achieving the goals that have been set. The purpose of this theoretical review is to find out how to improve health services in hospitals. The method used is a theoretical review by analyzing and comparing existing theories. The results of this theoretical review are by increasing efforts such as providing adequate infrastructure facilities including from a physical perspective, besides being efficient, fair, timely, secure, integrated, focused, reliable and effective. It can be concluded that efforts to improve the quality of health services as a process of meeting the needs and life expectancy of patients, both internally and externally. Quality can also be associated as a gradual and continuous improvement process. In general, the quality of health services focuses on the concept that health services have three main foundations, namely quality, access and cost.

Abstract. Absorption of labor is an important problem in national development where the number is increasing from year to year as a result of the increase in population, while the available job opportunities are limited in number, so that the unemployment rate in several cities is increasing. A high level of investment will increase production capacity which will eventually lead to the creation of new jobs. That way, the unemployment rate can be reduced and people's incomes will increase. This research is a quantitative research with secondary data in the 2015-2021 observation period. Data collection in this study uses the documentation method for data on Population 15+ Working, Investment and Minimum Wage obtained from BPS, Department of Manpower and Office of Investment. The collected data is analyzed using multiple linear regression analysis. Overall, the results of multiple linear regression analysis and hypothesis testing can be concluded that partially investment and minimum wages have no significant effect on employment in Indonesia. Simultaneously, it shows that the investment and minimum wage variables have no simultaneous effect on employment in Indonesia. The lack of effect of investment on labor absorption in Indonesia is due to the fact that more investment is channeled into the capital-intensive project sector (services) compared to the labor-intensive project sector, where the capital-intensive project sector absorbs only a small amount of labor. Meanwhile, the minimum wage has no effect on labor absorption because the majority of the working population in Indonesia have received relatively high wages or exceeded the minimum wage. Employment. Absorption of labor in the perspective of Islamic economics is that the government has made various efforts as its responsibility to provide jobs for its people. The essence of Islamic economics in reviewing the power market based on an Islamic perspective shows the potential in generating economic equality in society and realizing prosperity   Keywords: national development, Investment, Minimum Wage  

Poetry is one of the literary works that has lines and stanzas consisting of several choices of words that contain meaning so as to produce a series of sentences that are beautiful, charming, heartfelt and contains deep meaning. Poetry is also a form of expression of feelings from the poet which is a description of the surrounding environment. This affects the poet in creating his work, one of which is about love, love is something human that is experienced by every person on this earth. Sometimes love does not always go as desired, everyone must feel lost for various reasons. In this case, how do we interpret love and loss from the perspective of a poet. This research will dissect Kahil Gibran's poem titled Cinta yang Agung which aims to find and explore more about love and loss by dissecting the structure in the poem. The research uses a structural approach which results in knowing how the concept of love and loss is viewed from the physical and inner structure of the poem. And from the poem we can learn how to learn to be sincere and let go to reach a free and spacious heart.

The purpose of this research is to examine the output of management accounting where managers of each division will make decisions in the future to evaluate the company's financial performance in PT. RRK . Research data is primary data obtained from interviews with the finance & accounting division and direct observation at the company. The research method uses a qualitative descriptive method. Based on the results of the analysis obtained, namely the management of PT. RRK  through the finance & accounting manager has implemented management accounting in its business activities by making decisions based on financial reporting both from raw material shopping activities, sales recap to accounts payable. However, in terms of evaluation, PT. RRK  cannot be said to be maximized because the scope is only as far as the financial perspective which should also be able to cover other perspectives if the evaluation system uses BSC (Balanced Score Card).  

Business development in the world has entered the era of free competition not only in a small scope but a large scope, this creates fierce competition between companies. Efforts made by a company to win a market by providing advantages in competition, analyzing competing companies, and implementing effective marketing strategies. This study uses Literature Review research with the results of research that management strategies are oriented towards developing macro strategies such as product strategy development, pricing implementation strategies, acquisition strategies, market development strategies, financial and other strategies. The steps of strategy management include: internal and external environment scanning (Internal &; External Scanning), Strategy Formulation, Implementation, Function Control and Evaluation.

The Balanced Scorecard is part of the strategy-based success measurement concept. The balanced scorecard is a management tool used in measuring company performance with four perspectives, namely a financial perspective, a customer perspective, an internal business process perspective, and a growth and learning perspective. The article aims to see how PT Unilever Indonesia Tbk's performance is measured using the balanced scorecard method. This article is qualitative in nature and the data used is secondary data in the form of PT Unilever Indonesia's financial statements for the period 2018 - 2021. The results of this article can be concluded that the company's performance in the period 2018 - 2021 when compared to 2019 and 2020 got quite good results compared to with 2021 which got less good results. So it can be said that performance measurement can use the balanced scorecard as a tool to measure company performance as a whole.

The development of information technology has penetrated all financial sectors, including sharia financial technology. The concept of Sharia Fintech Innovation must be guided by the Qur'an and Sunnah. By the Fatwa of the National Sharia Council-Indonesian Ulema Council (DSN-MUI). Of the many startups registered with the OJK and BI, only a small number operate according to sharia principles. The lack of literacy related to sharia fintech innovation is the reason why conventional fintech products and services are more attractive to the public. This study aims to explain the concept of fintech products and services in sharia principles and is limited to three products, namely Peer to Peer Lending, E-Money, and Crowdfunding. The method used in this research is literature study, by taking various references and literature related to research. The results of the study explain that 1) Sharia principles related to peer-to-peer lending, e-money, and crowdfunding are by the Fatwa of the National Sharia Council-Indonesian Ulema Council, namely that one must avoid Riba, Gharar, Maysir , Tazlis, Ishraf and transactions of illicit goods. 2) The contracts used for peer-to-peer lending are in line with the characteristics of financing services such as al-bai', ijarah, mudharabah, musyarakah, wakalah bi al ujrah, and qardh. Whereas e-money uses two contracts, namely the contract between the Issuer and the Holder using a wadiah contract and the contract between publishers and traders using a wakalah contract.

The contemporary era of globalization has connected everything. Thus, it is impossible to understand many economic, political and cultural relations from a single perspective. Almost all over the world, globalization has changed the way people live, work and consume. Thus the phenomenon of modernization was born, modernization is a process in which society becomes increasingly dependent on technology. In the world of business, technology is one of the most important things in marketing to the public, especially global marketing. So this research aims to see how the role of global marketing management in increasing consumer satisfaction, especially in Indonesia.

This study aims to determine whether the village government of Rambahan is economical, and to build infrastructure for community economic empowerment. This research method uses a qualitative method which is sourced from the village office of the Rambahan village government, Muara Bulian District, Batanghari Regency, Jambi. The results of the research carried out concluded that (1) The planning stage of the Village Fund Allocation in the village of Rambahan was in accordance with what was planned by the village government and in accordance with the needs of the community to improve the standard of living of the community. However, the lack of participation of the Rambahan village community in the deliberations on the Determination of the Use of the Village Fund Budget so that there are some parties who have different opinions. (2) The application of the Village Fund Allocation (ADD) for the empowerment of rural communities is appropriate in the view of Islamic economics, because it has implemented quite well the principles of ta'awun and the principle of shura according to the principles of an Islamic perspective. (3) The use of the village fund budget in Rambahan Village, Muara Bulian District can be seen from the success of the financial performance of the village fund budget in Rambahan Village in 2019-2021 in the category like this based on the category and percentage of each statement on average being in the good category andpercentage above 60% until it reaches below 80% success.

In the rapidly evolving landscape of artificial intelligence (AI), optimizing human resources (HR) practices is imperative to foster organizational excellence. This qualitative research aims to explore the intersection of AI and HR practices to enhance organizational performance. The research adopts a qualitative approach utilizing in-depth interviews with HR professionals, AI specialists, and organizational leaders. Sampling techniques include purposive and snowball sampling to ensure diverse perspectives are captured. Data analysis involves thematic analysis, allowing for the identification of patterns and themes within the qualitative data. Preliminary findings indicate that organizations are increasingly leveraging AI to streamline HR processes, enhance talent acquisition, and improve employee engagement. Furthermore, the research reveals the significance of ethical considerations and human oversight in AI-driven HR practices. This study contributes to the growing discourse on AI integration in HR and provides insights for organizations aiming to navigate the AI-driven landscape while fostering excellence in HR practices.  

This research aims to explore strategies for maximizing human capital in the context of advancing artificial intelligence (AI) technologies within the workforce. The study employs a phenomenological approach to understand individuals' experiences and perceptions regarding AI integration in the workplace. Through purposive sampling, data were gathered from a diverse pool of professionals across industries. Semi-structured interviews were conducted to delve into participants' perspectives on the impact of AI on job roles, skill requirements, and organizational dynamics. Thematic analysis was employed to identify recurring patterns and emergent themes within the qualitative data. Preliminary findings suggest a nuanced interplay between AI technologies and human capabilities, highlighting the need for upskilling, retraining, and fostering adaptability among employees. The study contributes to the discourse on optimizing human resources amidst rapid technological advancements, offering insights for organizational strategies to harness the synergy between human expertise and AI innovations in the future workforce.      

One of Ahmad Tohari's short stories is The Bright House, in the collection of short stories Smile Karyamin (2013). The short story records the incident of electricity entering a village. As narrated in the short story, the existence of electricity has a significant impact on society, both positively and negatively. The positive side brings physical changes with the presence of lights and other facilities to support people's lives. On the other hand, this positive aspect has a negative impact, namely the "death" of culture and human aspects with the presence of technology which has an impact on changing perspectives and making them a market for advanced capitalism with the existence of technology and information. The formulation of the problem in this paper concerns the problems that exist in society related to the existence of technology and information after the presence of electricity which allows people to experience dependency and changes in mindset due to interaction with the outside world. This writing method is by showing forms of inhumanism in the short story. The theory used is the theory of postmodernism by Jean Francois Lyotard as explained by Struart Sim regarding the Inhuman condition. The result of this discussion is Inhumanism in rural communities caused by the presence of electricity as the initial foundation for the presence of technology in the form of the loss of cultural habits for the local community, both in terms of habits of responding to nature or new conflicts after the presence of electricity in society. This happens because of the presence of artificial life, replacing the role of nature which has been a part of people's lives like the existence of the moon. Access to information is obtained by the community after getting to know technology which presents new values and is different from the values they previously had as a communal society

One way for parents to guide their children is to read fairy tales. When reading stories, parents can also insert messages that aim to stimulate the religious and moral development of children. The purpose of this research is to analyze the religious values ​​contained in the book Tales in the Al-Quran, Published by Pelangi Mizan as a tool that can be used by parents or educators to optimize children's religious and moral development.This research method is library research. The results of the research show that there are religious values ​​contained in the bookStories in the Quran, Published by Pelangi Mizan. The religious value in this study refers to Muhaimin's perspective which includes 3 aspects, namely: human relationship with God, human relationship with humans and human relationship with nature. The religious values ​​contained in the book Acts in the Quran Published by Pelangi Mizan, namely 1) the relationship between humans and God is an attitude of piety, gratitude, praising God and surrender. 2) the relationship between humans and humans, namely not insulting other people and being arrogant 3) the relationship between humans and nature, namely loving animals, which is contained in the story of Prophet Sulaiman.

This journal discusses the moral education of today's children from a Christian perspective. The term today's children in Indonesia is better known as Kids Age Now. Kids Age Now is actually an allusion to the unnatural behavior of today's children. Education that is distanced and moral is a series of basic moral principles and the virtues of attitudes and character that children must have and make habits from a beginner's time until they become obedient to God. This research is a library research with a literature study approach through reference sources, such as books, articles, journals, and other scientific sources used in the discussion of this research. To deal with the problems of Kids Age Now, morals that are sourced from the Bible and Christian youth activities are needed. The goal is that today's children become children who have good character and are commendable. Being a Christian youth with character and morals is not easy, because Christian youths with character and morals are youths whose behavior follows the teachings of Christ, have Bible-based morals, are able to be good Christian youths, and do the right things and what Christ wants.

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

Performance management in question is with the aim of increasing the strategic focus and effectiveness of the company in ensuring continuous improvement of individual and team performance. The most popular approach is to use the BSC (Balanced Scorecard). Cafe Red&Blue wants to grow and maintain its business. Therefore, in this study we want to design an instrument for measuring performance at Red&Blue cafes using the BSC. The initial stage in designing the instrument is to conduct internal and external analysis to determine the position of the business in the industry and the strategy that must be used. The SWOT approach is used in the analysis of the internal and external environment. From the SWOT analysis, it can be seen that the Red&Blue cafe is in quadrant I position. The strategy that must be applied is an offensive and defensive strategy as a complement. This strategy requires Red&Blue to improve its marketing strategy in order to bring even greater opportunities to the business. The next stage is through the formulation of strategic objectives, the objectives of which are designed; increase profits, increase customer loyalty, improve relationships with new customers, develop quality products with innovation, develop good and quality services, improve employee job satisfaction, increase employee skills, and knowledge employee knowledge. The eight strategic objectives are translated into 2 key financial performance indicator (KPI) perspectives, 3 internal business process KPIs, 4 customer KPI perspectives, and 5 KPI growth and learning perspectives, with targets for each KPI set based on discussions with Red&Blue cafe owners.