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For the final ten a long time, the idea of a green economy has gotten to be progressively appealing to arrangement producers. Be that as it may, green economy covers a part of different concepts and its joins with maintainability are not continuously clear. The urgency of addressing environmental challenges has spurred the rise of the green economy, a paradigm shift towards economic growth that prioritizes environmental protection and social well-being. This article explores the green economy through the lens of accounting, highlighting the crucial role accountants play in facilitating the transition to a sustainable future. We examine the principles of green accounting, its potential benefits for environmental sustainability and economic growth, and the challenges associated with its implementation. The article concludes by emphasizing the require for adjustment inside bookkeeping instruction to prepare future bookkeepers with the aptitudes and information fundamental to explore the complexities of the green economy. 

This research aims to explore the utilization of Metaverse technology within the framework of Hadith teachings and the Indonesian Law No.1 of 2024. Through a qualitative approach and content analysis of relevant texts, this study identifies key intersections between Islamic principles, legal stipulations, and the digital realm. Initial findings suggest that careful application of Metaverse technology can enhance various aspects of life while adhering to Islamic teachings and legal requirements. This study contributes to the ongoing conversation about the role of emerging technologies within religious and legal contexts

. Sharia banking in Indonesia is present with the principle of Islamic Shariah. Limited products and services, making sharia banking market share grow slowly. Therefore, a marketing strategy is needed that can increase market share, with a transparent strategy. The aim of this research is to find out how marketing strategies are transparent for sharia banking and what challenges sharia banks face in marketing products. Research methods use descriptive qualitative methods with a legal approach. This is done by using the Law as a basis for analyzing research topics. As a result, a transparent marketing strategy is the main strategy in marketing sharia banking products, asit is in line with the principles of Islamic shariah. Besides, the challenge faced by sharia banking is still a lack of awareness of the Islamic community in the economic sphere. One of them is an abai against the presence of conventional bank interest that is a interest.  

Democracy as a system has become an alternative in various social and state activities in several countries. The reason for making democracy a social and state system is because almost all countries in the world have made democracy a fundamental principle. Apart from making democracy a principle of statehood, it has essentially provided direction for the role of society in running the state as its highest organization, so that citizens need correct knowledge and understanding about democracy.  Democracy based on Pancasila shows how important harmony is between democratic principles and Indonesian values. This reflects the close connection between Pancasila as the state ideology and democratic principles in the Indonesian government system. The research method used is a literature review, by collecting all material related to the discussion from books, journals, written works and others. The results of the collection show that the concept and urgency of democracy originating from Pancasila is seen from the people who are led by wisdom in deliberation/representation: Pancasila emphasizes the importance of people's participation in decision making, both directly and through representatives, based on wisdom. Deliberation for consensus : The principle of deliberation in Pancasila underlines the importance of reaching agreement through discussion and consultation, which is the essence of consensual democracy. Social justice for all Indonesian people: Democracy in Pancasila must have a positive impact on all levels of society and guarantee social justice. The Urgency of Democracy in Pancasila People's Participation: The concept of democracy in Pancasila ensures that the people have an active role in the decision-making process, thereby strengthening the rights and responsibilities of citizens. Protection of Human Rights: Democracy originating from Pancasila provides better protection for human rights, such as freedom of opinion, assembly and religion. Preventing Oligarchy: Pancasila encourages the involvement of more people in politics, thereby preventing the concentration of power in the hands of a few individuals or groups (oligarchy). Balance Between Freedom and Justice: Democracy in Pancasila prioritizes a balance between individual freedom and social justice, thereby avoiding abuse of freedom that is detrimental to society.

In the process of increasing the growth of the business they run, MSME actors will certainly encounter obstacles. To start and run a business certainly cannot be separated from ethics, because implementing ethics in business will direct human life to achieve worldly happiness in the form of obtaining material benefits and afterlife happiness by obtaining the pleasure of Allah. The reality that exists now has occurred a shift in sharia business, for example, many business people are involved in usury transactions, dishonest, reducing scales or doses, gharar, fraud, hoarding, scandals, corruption, collusion, and ijon. This shows that the sharia business that is carried out still cannot be applied among the community so that there is unhealthy competition among business people. With this, the researcher wants to know whether one of the Muslim meatball traders living in Bangkalan Regency with the majority of his business customers being Muslims applies Islamic business ethics as the basis for his business activities. This research method uses descriptive qualitative analysis method because this research aims to explain the application of Islamic business ethics. This research method is a field research method conducted in Bangkalan District, Bangkalan Regency. Collecting data in the study using several techniques, namely: Observation, and Interview. The results of this study explain that Mr. Fadelun's meatballs have applied the principles of Islamic business ethics, namely: (1) Principle of Unity (2) Principle of Justice (3) Principle of Free Will (4) Principle of Responsibility (5) principle of truth.

Pancasila is a legacy of our ancestors and has very noble values. Nobility is contained in the five principles of Pancasila as a noble "legacy", especially for building religious moderation in Indonesia. The researchers are interested in exploring the values contained in Pancasila in order to maintain the mandate of the founders of the Indonesian nation. On the other hand, the author admits that the knowledge and appreciation of some citizens of the Republic of Indonesia (WNRI) are starting to fade. This can be seen in the lack of appreciation and respect for others, especially those of different religions, cultures, races, and groups. This is a concern and a threat to the unity of Indonesian daughters and sons. This research was conducted using the library research method. By digging up information from main and supporting sources as well as reliable references, the researcher wants to present data and offer an idea to return to living up to the values contained in Pancasila. Indonesian people should be proud to have Pancasila as a democratic state philosophy. The Pancasila philosophy needs to be lived in a spirit of honesty, justice, solidarity and openness. This guarantees the realization of a peaceful and prosperous life. Thus, Pancasila is the spirit of unity in building religious moderation in Indonesia. This will guarantee protection for every citizen in all aspects of life, especially religious freedom.

This research aims to provide a comprehensive analysis of the structure of child criminal liability in Indonesia and the Philippines, as well as to ascertain the specific nature of child criminal liability in both countries. This study is a prescriptive normative legal research. The research methodologies employed include the legal approach, the comparison approach, and the conceptual approach. The legal resources used can be classified into primary and secondary sources. To ensure the acquisition of precise primary and secondary data for this paper, data gathering is conducted through a thorough examination of relevant literature pertaining to the principles and regulations governing the child criminal justice system. This research focuses on comparing the legislation of child criminal culpability in Indonesia and the Philippines. The child criminal justice system is governed by specific legislation. In the State of Indonesia, it is managed by the Child Criminal Justice System Act, while in the Philippines, it is regulated by Republic Act No. 9344, with revisions made by Republic Act No. 10630. In Indonesia, the age at which a kid can be held criminally liable is between 12 and less than 18 years old. In the Philippines, children can be held criminally liable starting at the age of at least 15 years old and up to less than 18 years old. In the Philippines, there is a kind of criminal culpability that results in automatic suspension, removal from position, probation, and the application of vicarious liability for parents. Child criminal culpability in Indonesia is determined based on individual responsibility, as stated in Article 71 of the Child Criminal Justice System Law. This law specifies the application of criminal sanctions. Additionally, Article 82 of the same law outlines the imposition of action punishments.    

Children are the next generation of the nation and will inherit the cultures and customs that are in their environment, especially the family environment. Child Protection is an effort to protect children's human rights so that they can continue to grow and develop into the hope and successor of the nation and state. The family is formed on a sense of security, comfort and affection, unfortunately there are some children who get insecurity and coercion within the scope of their family. The method used in this research is a normative juridical approach, namely by conducting research based on legal materials or references by examining the theories and concepts of these legal materials relating to the legal principles of legislation related to this writing or research. This research aims to examine in depth the legal protection for victims of sexual violence against minors in the family environment, as well as identify problems and obstacles in the application of the Law in order to strengthen legal protection for victims. The results showed that the existing law is still weak with the lack of human resources equipped with special training in handling cases like this.

This study aims to develop an Islamic Religious Education (PAI) curriculum that incorporates multicultural values to foster religious moderation among students. The proposed curriculum integrates principles of cultural diversity and tolerance into PAI learning materials, allowing students to comprehend Islamic teachings while also appreciating and interacting harmoniously with adherents of other religions. Utilizing a qualitative research method with a phenomenological approach, this study addresses multicultural education as a relatively new phenomenon in PAI courses, emphasized as an essential competency for both lecturers and students. The phenomenological approach seeks to understand the daily lives and intersubjective experiences of the participants, aiming to reveal the meaning of concepts and phenomena as perceived by individuals. Conducted in a natural setting, this approach permits unrestricted interpretation of the phenomenon, granting researchers the freedom to analyze the data comprehensively. The findings indicate that a multicultural PAI curriculum effectively promotes an understanding of religious moderation among students and heightens awareness of the importance of multicultural perspectives in religion. These results are intended to guide educators and policymakers in creating a more inclusive PAI curriculum, thereby supporting the development of a peaceful and harmonious society.

Sharia banking is a financial institution that has a very important role in advancing the Indonesian economy and is an answer to the public's need to use a banking system based on sharia principles. However, sometimes there are many perceptions that Islamic banking is the same as conventional banking. Sharia banking has fundamental differences from conventional banking, namely regarding legal aspects, organizational structure, financed business activities and work environment. Sharia banking operational activities are based on sharia principles, namely the principle of profit sharing, buying and selling and leasing principles by conducting business through mudharabah, musyarokah, murabbahah and ijaroh contracts. Meanwhile, conventional banking provides services in payment traffic with the principle of determining interest for both savings and loan (credit) products and applying various fees in the form of nominal amounts and certain percentages.

The phenomenon of globalization has transformed the world's landscape, connecting nations, and inspiring the concept of Special Economic Zones (SEZs). The utilization of Foreign National Health Workers (FHNWs) has become a strategy to address the shortage of medical personnel and enhance healthcare services, particularly in remote regions. However, the implementation of this policy also faces several ethical, cultural, and linguistic challenges. The ethical aspect takes center stage in the utilization of FHNWs. Patient rights, professionalism, and cross-cultural collaboration are crucial focal points in healthcare service practices. Despite its benefits, the utilization of FHNWs encounters communication hurdles, especially when the employed language is unfamiliar. Additionally, the integration of local cultural values becomes a pivotal aspect in delivering sensitive and patient-centered care. This paper analyzes policy documents related to the utilization of Foreign National Health Workers (FHNWs) in Indonesia through normative and predictive approaches. The objective is to comprehend the concepts and regulatory implementations concerning the ethics of FHNW utilization within the context of Indonesian healthcare services. The phenomena of globalization and efforts to expedite economic growth through Special Economic Zones (SEZs) have influenced these policies. The analysis involves various policy documents relevant to FHNW utilization. In facing the ethical dilemmas arising in the practice of healthcare services by foreign medical personnel, it is imperative for them to adapt to the local culture without compromising the principles of medical ethics. Moreover, competition within the job market and cultural disparities between foreign and local medical personnel also present challenges that need to be addressed. In dealing with competition, a holistic approach involving the government, relevant institutions, and professional training for local medical personnel is required. Overall, the utilization of FHNWs holds potential benefits in addressing medical workforce shortages and enhancing healthcare access. However, this utilization must be carried out with ethical responsibility, respecting patient rights, and considering cultural and professional aspects. With a prudent approach, the utilization of FHNWs can contribute to improving the quality of healthcare services and the well-being of local medical personnel, in line with ethical principles and national interests.    

This research aims to analyze village financial management in terms of efficiency and effectiveness based on the performance of the village head in Banjarejo Village, Batanghari District, East Lampung. Village officials should be transparent in managing the village budget APBD in accordance with the principles of accountability, participation and budget responsibility. Village financial management includes planning, implementation, management and reporting stages. The village head's performance is measured using indicators of productivity, service quality, participation, responsibility and accountability. The number of research methods used is explained, and the research subject is the Head of Banjarejo Village. Primary data was obtained through direct interviews with village heads, while secondary data was obtained from books. Good and fair forecasts are made based on budget figures and determination of village income and expenditure in 2022 and 2023. The research results show that productivity reaches 100% in 2022 and 2023, which means the village head's performance is effective. The efficiency level which reaches 100% in 2022 shows good performance, but falls to 89% in 2023 which shows good performance. This situation shows that village fund management must be improved for the success of village funds.

This research aims to analyze the revision of the Constitutional Court Law (UU MK) which has the potential to cripple the independence of judges and perpetuate authoritarian power in Indonesia. The research method used is critical analysis with a qualitative approach, which involves analysis of legal documents and related literature. This research reveals that the revision of the Constitutional Court Law could have a significant impact on the democratic system in Indonesia, with the risk of weakening the basic principles of the rule of law, separation of powers, and protection of citizens' constitutional rights. It is hoped that the research results will provide a comprehensive picture of the risks and impacts of the revision of the Constitutional Court Law and provide recommendations for strengthening the independence of the Constitutional Court and supporting the democratic system in Indonesia.

Medical tourism is a global phenomenon in which individuals travel across countries to receive medical or health care. Although not directly recognized as a major component of human rights (HAM), medical tourism has a relevant impact on human rights aspects in countries like Indonesia.  The Indonesian government has an important role in regulating medical tourism by taking into account the human rights framework. This involves developing regulations that ensure the protection of patient rights, monitoring quality medical practice, and fulfilling access to health services for all citizens, both local and medical tourists. This article provides a brief analysis of how medical tourism can impact several aspects of human rights including the right to health. However, this approach also raises questions about equitable access to medical care for local populations. In order to maintain a balance between benefits and negative impacts, implementing medical tourism in accordance with human rights principles will support the sustainable goal of providing quality and equitable medical care for all individuals, without violating human rights.    

This research aims to explore the application of the principles of accountability and transparency in Islamic political ethics and its influence on good governance. Accountability is an important element in public sector organizations, as regulated in Government Regulation of the Republic of Indonesia Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies. Transparency, as another key component, ensures openness in the decision-making process and information delivery. These two principles serve as mechanisms to combat rampant corruption in Indonesia, as reflected in the 2010 Corruption Watch Index score. This study uses a qualitative approach with a literature review method, involving the search and analysis of references from relevant books and journals. This analysis aims to understand how Islamic political ethics integrates the principles of accountability and transparency, as well as the challenges faced in their application. The results of the study show that from an Islamic perspective, accountability is seen as a mandate that must be fulfilled with honesty, justice, and transparency. Transparency in Islam emphasizes the importance of honest and thorough disclosure of information to all interested parties. The application of the principles of accountability and transparency in Islamic political governance has the potential to strengthen moral, social, and religious responsibility, as well as increase public trust in the government. However, challenges such as patronage politics, money politics, and corruption are still major obstacles. To overcome this challenge, there needs to be a strong commitment from the government and the community to implement these principles consistently. Thus, this research makes an important contribution in understanding how the principles of accountability and transparency in Islamic political ethics can be applied to improve good governance and combat corruption in Indonesia.

Islamic Religious Education (PAI) has an important role in shaping the character and noble character of students. Quality PAI teaching materials are one of the determining factors for successful learning. This study aims to describe the principles and characteristics of effective PAI teaching materials. This research uses a qualitative approach with a literature study method. Data were collected from books, scientific journals, and other reliable sources. The data were analyzed with descriptive analysis techniques and then selected and compared and classified, and the final stage drew conclusions according to the truth. The results of the study found that PAI teaching materials are learning tools designed to assist teachers and students in achieving the learning objectives of Islamic Religious Education (PAI). Good and quality PAI teaching materials will help students understand Islamic teachings more easily and explore, as well as practice them in everyday life. In addition, the characteristics of PAI teaching materials that are different from teaching materials in general make additional capital for the realization of the ideals expected by Islamic Religious Education and Budi Pekerti to students. By paying attention to these principles and characteristics, Islamic Religious Education teaching materials can help students to achieve the expected learning objectives, namely to become a Muslim person who has faith, devotion, and noble character.

Islamic Religious Education (PAI) has an important role in shaping the character and noble character of students. Quality PAI teaching materials are one of the determining factors for successful learning. This study aims to describe the principles and characteristics of effective PAI teaching materials. This research uses a qualitative approach with a literature study method. Data were collected from books, scientific journals, and other reliable sources. The data were analyzed with descriptive analysis techniques and then selected and compared and classified, and the final stage drew conclusions according to the truth. The results of the study found that PAI teaching materials are learning tools designed to assist teachers and students in achieving the learning objectives of Islamic Religious Education (PAI). Good and quality PAI teaching materials will help students understand Islamic teachings more easily and explore, as well as practice them in everyday life. In addition, the characteristics of PAI teaching materials that are different from teaching materials in general make additional capital for the realization of the ideals expected by Islamic Religious Education and Budi Pekerti to students. By paying attention to these principles and characteristics, Islamic Religious Education teaching materials can help students to achieve the expected learning objectives, namely to become a Muslim person who has faith, devotion, and noble character.

Execution auctions have the characteristics of the seller of the goods being an agency or institution. This character has implications for legal substances that serve as guidelines in the auction process, which must conform to statutory regulations. The purpose of this research is to know and analyze the relevance of the principles of justice, the opportunities for the principles of justice and the challenges of the principles of justice in the execution of civil cases at auctions for the sale of goods. The research method uses a normative juridical approach. Legal norms which are the legal substance of execution in the law of goods auctions are analyzed through a concept and law approach. This research finds that first, the principle of law (fairness) is very relevant to the law of execution auctions. This relationship is caused by the need for auction legal norms which require the legal principle of justice as a guide if there is a conflict of legal norms in its implementation or application. Second, the opportunity for the legal principle of justice, in the philosophical realm to become a legal principle in the treatises on auctions, namely for the sake of justice in the belief in the One Almighty God. The sociological domain is a guide and guideline for the eroding of the jungle law of disputes over auction results. The juridical realm becomes a guideline if there is a conflict of norms in every statutory regulation related to auction law. Third, challenges to the legal principle of justice originate from the debtor's rights, legal substance (contents of credit agreements) and legal structures (auction agencies and their implementation).

This research aims to examine the implementation of Good Corporate Governance (GCG) and its impact on the financial performance of Islamic banks, with a focus on PT. Bank Pembiayaan Rakyat Syariah (BPRS) Bakti Makmur Indah Sidoarjo during the period of 2021-2023. The method employed in this research is a qualitative descriptive approach, which involves data collection through literature review and documentation related to the implementation of GCG at BPRS Bakti Makmur Indah, as well as the analysis of the bank's financial reports for the specified period. The research findings indicate that BPRS Bakti Makmur Indah has implemented the principles of GCG, such as transparency, accountability, responsibility, professionalism, and fairness. However, the financial performance of the bank experienced a significant decline from 2021 to 2023. This decline is evident from the decrease in the values of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). These findings suggest that although the principles of GCG have been implemented, their effectiveness is not yet optimal, and there are still challenges to be overcome to improve the financial performance of the bank.    

Major changes across various sectors, particularly in technology, are driven by the era of the fourth industrial revolution and globalization. The adoption of digital technology in business economic activities has become crucial in this digital era. In Indonesia, the use of digital technology in business has proven its vital role in the local and global economy, as reflected in the increasing number of startups. The shifting consumer behavior, increasingly dependent on the internet, creates new opportunities, such as the rising popularity of Affiliate Marketing. Affiliate marketing, especially on e-commerce platforms like Shopee, provides additional income to content creators and the general public by promoting products. This research focuses on analyzing the application of principles of Islamic economic law in the practice of Affiliate Marketing on Shopee. Through the implementation of Islamic principles, a harmonious cooperation between economic and moral aspects in modern business can be created.