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This research delves into the development of the tourism sector in Makassar through the lens of the concept and the role of the United Nations World Tourism Organization (UNWTO) in the Meetings, Incentives, Conventions, and Exhibitions (MICE) in Makassar. Employing a qualitative method and document analysis, the study explores the implementation of sustainable tourism principles amidst technological evolution. UNWTO is identified as a key catalyst in driving the adoption of cutting-edge technology in the tourism sector, enhancing tourism security, and improving industry skills. The research findings indicate that collaboration with UNWTO can have a positive impact on advancing tourism in Makassar, particularly in introducing innovative technologies and enhancing service quality. This study provides a profound understanding for stakeholders regarding sustainable tourism development strategies, positioning Makassar as a prominent destination. The implications of these research findings stimulate further considerations, including strengthening collaboration with UNWTO, continuously improving tourism infrastructure, and intensifying industry training to ensure the sustainability and competitiveness of this destination on the global stage.

This article discusses the development of sharia banking in Indonesia, with a focus on the financial performance of PT Bank Syariah Indonesia. After experiencing the financial crisis in 1998 and the global crisis in 2008, Islamic banks continued to exist and showed resilience to the impact of the crisis. In 2015, the government plans to merge three state-owned sharia banks to increase efficiency and encourage sharia economic growth. The purpose of this article is to evaluate the financial performance of Bank Syariah Indonesia based on profitability, liquidity and solvency ratios. The research method uses a quantitative descriptive approach with data analysis from Bank Syariah Indonesia's financial reports for the 2021-2022 period. The research results show good financial performance, with profitability, liquidity and solvency ratios entering the good to very good category. This article contributes to understanding the contribution of Islamic banks to the national economy through financial performance evaluation.

Technology that continues to develop becomes a medium of access to see the outside world. Young people as the backbone of the future began to follow the flow of the times and technology. The presence of a lot of content on social media makes young people start consuming foreign cultures, this cannot be separated from the influence of globalization, a reality that has real consequences on how people and institutions around the world run. They believe that local countries and cultures will be lost to global culture and economy. It is undeniable that the influence of globalization on cultural diffusion is increasingly visible with the development of information technology, so that cultural diffusion no longer has to go through migration but can take place through internet access that can be connected to the world.This research uses qualitative methods by looking for sources of information with a descriptive literature study approach. Social media has become the main channel that facilitates the transfer of Western values such as the concepts of individualism, consumerism, and views related to freedom of expression. Nowadays young people tend to forget local culture as an inherent identity and follow the flow of westernization which is considered more modern and more advanced than local culture which is considered traditional and ancient, this tendency is because young people follow more prestige in the development of the times without thinking about the consequences it causes.      

There are many benefits to implementing extracurricular activities in elementary schools, one of which is providing a platform for students to develop their hobbies, talents, and interests. This can be a solution to address the decline in moral values among teenagers as a consequence of the era of globalization and technological advancement. This research employs a qualitative method with interview data collection techniques, involving teachers and school principals from private elementary schools in the Cibiru District, Bandung Regency. The results of the conducted research include: The school implements extracurricular activities outside regular class hours, offering both mandatory and optional programs. Various activities, from arts to sports, cater to diverse student interests. The school aims to instill discipline, nurture character, enhance subject understanding, and boost students' skills. Despite challenges like scheduling conflicts and coach delays, the school proactively addresses them through pre-agreements and external facility rentals. Students enthusiastically participate, viewing extracurricular activities as a reliever from classroom stress.

This research aims to address the environmental pollution issue caused by plastic waste in Bantan Timur Village, Medan Tembung Subdistrict, by transforming plastic waste into a valuable product, namely seat cushions. The problem of waste has become a global challenge, especially with the increasing population and activities. The rise in waste leads to negative impacts on the environment, such as disease outbreaks, floods, and a decline in aesthetic value. In this context, this article proposes a solution through the Research and Development (R&D) research method to produce seat cushions from plastic waste. Plastic waste is processed through steps of washing, drying, cutting, and packaging. The product is expected to raise awareness about proper waste management, reduce environmental pollution, and have a positive economic impact. Making seat cushions from plastic waste serves as a practical example of sustainable waste management, involving ecological and social aspects. The results are anticipated to inspire similar efforts in other regions, creating creative and sustainable solutions to address environmental pollution issues.

School-aged children have a habit of paying less attention to hand washing behavior, especially in the school environment. Although simple and effective, promoting hand washing for disease prevention is still a challenge. The habit of washing hands with soap is still a global concern because people still forget the habit of washing their hands. The focus of the activity is school-aged children who will become "Agents of Change" in the future. This activity was attended by students aged 7-12 years who attended Ai Limung State Elementary School and totaled 54 children. After following this counseling, it is hoped that students will always be able to maintain cleanliness, especially hand hygiene by diligently washing their hands with soap to prevent them from infectious diseases. The level of knowledge of the students after this counseling increased, this can be seen from their fluency in practicing how to wash their hands with soap and answering the questions given properly and correctly. It is hoped that this activity can increase knowledge and increase awareness of Ai Limung State Elementary School students about how important it is to wash your hands with soap to always maintain cleanliness to avoid germs

In this era of globalization, many people do not want to be left behind in one of the developments in sophistication is that many people want to make comportable and more modern residential duildings in accordance wuth developments epoch, both in terms of building materials, as well as other equipment. In contrast to the people of Kuta Traditional Village in Ciamis Regency who continue to maintain its traditions, customs, and culture are still strong in people’s belief in their ancestors and clinging to the beliefs that are considered as the mandate of the ancestors. This study aims to find out how the traditional of building a house in Kuta Traditional Village knowing the rules in establishing a house in Kuta Traditional Village, as well as to find out why the traditional of building a house in Kuta Traditional Village is still carried out in the modernization era. This research is descriptive with qualitative methods, data collection is carried but by observation, interviews, literature studies and documentation. The results showed that until now the tradition of building a house in Kuta Traditional Village is still carried out by following the rules, rituals or existing traditions

Trade is an activity of exchanging goods and services based on mutual agreement without any element of coercion. Import and export activities are economic activities that cannot be separated from trade and are a unity that can encourage the improvement and growth of the economy in a country. The purpose of this research is to focus on the effect of import-export on economic growth, the evaluation of the contribution of Customs, and the role of international trade supervision. Customs or customs authorities in Indonesia, known as Customs and Excise, are the gateway to international trade. Customs manages state finances and implements state revenue through import duties and excise. The results of this study show that Indonesia's economic growth is influenced by global economic growth. In the first quarter of 2023, export activity weakened with the moderation of international commodity prices which supported the exports of North Sumatra Province. Export performance in North Sumatra grew 2.45% (yoy), lower than the previous quarter which amounted to 9.77% (yoy). Export activities in Indonesia are one of the efforts made by the government to follow the development of industrialization every year. Competition between products in foreign markets depends on price, quality, and quality of goods are important factors in competing in export activities.

The role of Information and Communication Technology (ICT) in increasing the efficiency of organizational support systems is becoming increasingly important. In the ever-changing business world, ICT has a key role in optimizing organizational operations and its ability to adapt to change. This research analyzes various aspects of the role of ICT in the context of the efficiency of organizational support systems. By referring to the latest literature and through relevant case studies, this research identifies that ICT enables business process automation, increased access to information, improved internal communication, and support in more timely decision making. Through the implementation of software, database management systems, collaboration tools, and data security strategies, ICT helps organizations reduce manual work, increase productivity, and reduce operational costs. In a digitally connected global context, ICT also enables organizations to be more responsive to changes in the market and regulatory requirements. This research states that ICT is a valuable asset in improving the efficiency of organizational support systems. With a commitment to intelligently integrating ICT, organizations can become more competitive and flexible in facing continuous changes in the business world.

With the increasing era of globalization today, competition in the industrial sector is becoming increasingly fierce and competitive. With the development of modern technology for the better but on the other hand raises problems for the environment. Every business actor who wants to win the competition must pay full attention to the quality of the products or services produced, at a low cost, the right time and quantity, and safe conditions. This study aims to analyze and reduce waste of packaging waste at PT XYZ, a manufacturing company engaged in the manufacture of medicines and vaccines. In the last 7 months, there were 1,906 pcs of defective packaging out of a total of 204,940 pcs used. The defects were caused by mold, misprinted information, faded colors, and lack of glue on the packaging. The methods used in this research are Pareto diagram and fishbone diagram. Pareto diagrams are used to identify dominant product defects, while fishbone diagrams are used to identify the causes of defects. It is expected that the results of this research can help PT XYZ reduce packaging waste and improve the quality of their products. By reducing packaging waste, PT XYZ can also contribute to reducing negative impacts on the environment.

Today's era of globalization has become one of the media used to express opinions or views. Freedom of opinion, especially on social media, is currently widely misunderstood and abused by the public, because in exercising the right to freedom of opinion, many people carry out actions which result in insults, accusations without evidence and defamation which causes loss, hurt feelings, Mental health even has an impact on suicide situations for certain individuals and groups. The problem in this research is that many social media users give opinions or views that the female artist with the real name Chintya, who is an Indonesian citizen living in Germany or better known as Bunda Corla, is a transgender. This was conveyed clearly on social media Instagram and Tiktok without supporting evidence. This is an activity of defamation, an attempt to influence other people to believe in their opinions or views to the detriment of one party. If we look at the criminal law and violations of the misuse of the right to freedom of expression on social media and the criminal sanctions for criminal acts of defamation under the guise of freedom of opinion, this already refers to 3 crimes, defamation, unpleasant acts and violations of human rights. . Persons involved in defamation cases can be charged with criminal penalties for acts of insult and/or defamation on the internet. Especially for internet users, criminal threats through Article 27 paragraph (3) in conjunction with Article 45 of the ITE Law. Through this provision, internet users can also be subject to coercive measures considering the maximum penalty is 5 years in prison. The method used in research is the literature method, data collection techniques in the form of documentation and observation. Data from observations is in the form of screenshots from social media. The results of this research show that; comments on social media are included in several violations of existing laws in Indonesia, the ITE Law article 45 paragraph 1, the Defamation Law articles 310 and 311 of the Criminal Code; Threat of Criminal Defamation in the ITE Law Article 27 paragraph (3) in conjunction with Article 45. Source of material Instagram, TikTok, primary and secondary law. This research concludes that freedom of opinion is not absolute freedom, but rather, opinion must be in accordance with ethics and norms in society and in accordance with legal regulations without harming any party. and these unpleasant acts can be prosecuted in accordance with applicable legal provisions. Freedom of opinion on Instagram and Tiktok media aimed at Mother Corla has been proven to be defamation.

Bahasa plays a very important role for people and society, for example by creating a tool to maintain the exchange of ideas between, among, or within groups of people within a particular group. Groups are also considered personal identities. Communication is an activity that unites, connects and builds relationships between many people. This scientific work aims to formulate the problem of the role of Indonesian in facing the era of globalization. This research uses a literature review method, which means this method examines the results of analysis of various conceptual information as well as qualitative and quantitative data from various previously published scientific articles. Almost all agreements in Indonesia are dominated by long sentences, up to eighty to one hundred words in one sentence. This is ironic, because Indonesian shouldn't be like that, thus showing clichéd mistakes that keep repeating themselves and lead to uncertainty. In short, understanding Indonesian is no longer the responsibility of a linguist or writer, but also of legal practitioners as the spearhead of law enforcement in Indonesia.

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.

Islamic Religious Education is considered the main pillar in shaping the character of Muslims; however, in the era of globalization, entrepreneurship has become essential. The integration of entrepreneurship enables students to connect religious values with the real world, develop self-potential, and become agents of positive change. Inclusive management of Islamic religious education towards entrepreneurship is not only a necessity but also a challenge to create innovative curricula. This study employs a qualitative descriptive method through a literature review approach to examine the management of education and entrepreneurship in Islamic religious education. The goal of Islamic Religious Education is to shape individuals with profound knowledge of Islamic teachings, capable of applying them in daily life, fostering love and obedience to Allah SWT, imparting Islamic values and ethics, and encouraging critical, analytical skills, and entrepreneurial spirit. Entrepreneurship in Islamic religious education aims to mold a younger generation of Muslims who can become successful entrepreneurs and are morally and ethically responsible. The integration of entrepreneurship involves teaching entrepreneurial values and principles, as well as developing entrepreneurial skills such as creativity and management. A conducive environment for entrepreneurship, including the empowerment of micro, small, and medium-sized enterprises (UMKM), training, mentoring, access to financing, and incentives for entrepreneurs, is deemed essential. By integrating entrepreneurship into Islamic religious education, it is expected that students can prepare themselves to face the challenges of the job market and contribute to the welfare of society.

Sambas has a traditional craft of songket cloth known as Kain lunggi or kain Bannang ammas because the motif is woven from gold and silver colored threads. Lunggi fabric has many weaving motifs, one of the most famous weaving motifs is the motif of bamboo shoots (Pucuk Rebung). But not a few people who do not know other motifs besides woven fabrics and other information about the motif of Sambas woven fabrics that are already quite global. So it is important to convey this information to the public interestingly. One of the media that can be used is through 3D animated films. This study was conducted by applying the MDLC method in which the process of modeling, rigging texturing, editing and animating in it. Based on the test results of 2 media experts at 84%, 2 material experts at 89%, and 30 general public at 89.46%, this animated film deserves to be published with a duration of 15 minutes and mp4 format.

This research discusses the role of character education management in shaping the morals of students at MIS Cendikia Insani Al-Washliyah Sukamandi Hulu. The research background highlights the urgent need for character formation amidst the complexity of global challenges. The aim of the research is to analyze the influence of character education management on the moral development of students. The research method uses a qualitative approach and library research involving researchers as key instruments. Data was collected through interviews and content analysis, with research carried out at MIS Cendikia Insani Al-Washliyah Sukamandi Hulu. It is hoped that the research findings will provide in-depth insight into the implementation of character education management in the school. The implications of this research include recommendations for expanding data collection methods, involving the perspectives of parents and students, and detailing the steps of the character education management model. It is hoped that the research results can provide a concrete basis for developing a more effective character education program at MIS Cendikia Insani Al-Washliyah Sukamandi Hulu.

Rapid developments in today's life, especially in the fields of technology and economics, have resulted in globalization which affects various aspects of life. Information technology, especially the internet, has changed the way humans interact, do business and transact. The phenomenon of online trading via E-commerce platforms has become rampant in various countries, enabling cross-border transactions without physical meetings between sellers and buyers. However, the impact of this convenience also includes the spread of imitation or fake products which are detrimental to consumers and original producers of the brand. This research is normative research with a descriptive qualitative approach. With sources taken from books, journals, laws and regulations, and literature relevant to the research. The results obtained are that business actors have the right to be responsible to consumers for counterfeit goods which result in losses for consumers.

In era of globalization, there are many industries can improve the economic welfare of the Indonesian people. If Indonesian companies want to improve people's welfare, they must perform better to achieve maximum profits. The researcher created this scientific article, aiming to study and examine the influence of CSR disclosure, dividend policy and financial risk on financial performance which is moderated by capital structure. This research uses a qualitative descriptive method for literature study. The results of this research indicate that the variables corporate social responsibility disclosure, dividend policy, and financial risk have an influence on financial performance. As well as corporate social responsibility disclosure, dividend policy and financial risk can be moderated by capital structure on financial performance.

Apart from be.ing famous for the language of the Koran, Arabic has an important role in entering the current era of globalization, moreover Arabic is also an international language that we should have mastered. Therefore, Arabic has been widely studied in several schools, especially in Islamic educational institutions or Islamic-based schools. To make it easier for educators to convey Arabic language learning, educators should master the methods used in learning Arabic. In this writing, the author will explain a method for learning Arabic, especially the Maharah Al-Kitabah, to make it easier for educators to achieve learning goals. The method for learning Arabic in Maharah Al-Kitabah which will be discussed in this writing is the insyaiyah method. The purpose of this writing is to make it easier for educators or anyone who reads this article to inform and make it easier to choose Arabic language learning methods. The author uses the library research method, namely a series of activities relating to library data collection methods, by collecting as much data as possible through books, journals, the internet and so on, then criticizing and writing it into this paper when he has found it. accurate data.

The English language, as a universal language, plays a crucial role in global communication. This research explores the contribution of modern media to vocabulary development, considering that English is taught at various education levels in Indonesia. Vocabulary development is not only the responsibility of the classroom but also involves learning strategies outside the class, including the use of media like YouTube. YouTube serves as an engaging learning tool, especially to overcome difficulties in understanding English lessons that may be challenging through textbooks and worksheets. Enjoyable media like YouTube can have a positive impact on learning and student engagement. This study was conducted at MTs Terpadu Berkah in Central Kalimantan, Palangka Raya. The service-based implementation method involved preparing vocabulary materials, with YouTube chosen as the teaching tool. The service process required permission from the school principal and was carried out during the learning sessions. The results indicated that students found the use of YouTube more interesting and effective for learning English. In conclusion, this approach could be further integrated into English teaching in various schools as a new and engaging alternative.