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Khatmil Qur'an is a culture in various Islamic boarding schools that study the Qur'an, but the agenda of each pesantren is different in line with the tradition of the pesantren. Interestingly at the Al-Asy'ariyyah Islamic boarding school, there is a cultural carnival that presents various cultural attributes from various regions in Indonesia. So this article aims to find answers to the big question, "how is Islamic education based on religious moderation through expressions of cultural carnivals on the haflah khatmil Qur'an agenda at the Al-Asya'ariyyah Islamic Boarding School, Wonosobo". Through field research it was found that the cultural carnival at the al-Asy'ariyyah Islamic boarding school was used as a strategy for the pesantren to provide education to the community, that cultural essences needed to be preserved because they conflicted with religion. The fact that the Koran actually instructed the Prophet Muhammad to teach Islam in a gentle and tolerant way. Thus, the expression of cultural carnivals in Islamic boarding schools is the maturity of the scholars in presenting the Qur'an and hadith as part of the embodiment of religious moderation-based education.    

This study aims to test the board of directors, board of commissioners, audit committee, transfer pricing, earnings management have an effect on tax avoidance, as well as to test the board of directors, board of commissioners, audit committee, transfer pricing, earnings management have an effect on tax avoidance with profitability as moderation. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange in the 2019-2022 period. The sampling technique used purposive sampling method and obtained a sample of 26 companies with a total sample of 104 financial statements. Data analysis used descriptive statistics and inferential statistics using SmartPLS 3.2.9 as a testing tool. The results of the study show that transfer pricing has a negative effect on tax avoidance. Board of directors, board of commissioners, audit committee, earnings management have no effect on tax avoidance. Profitability is not able to moderate the influence of the board of directors, board of commissioners, audit committee, transfer pricing and earnings management.

Islam the religion that was revealed brought messages of peace, humanity which was summed up in the term "Rahmatan Lil' Alamiin".  Indeed, every Muslim is able to crystallize the teachings of Islam as a manipulated soul in a peaceful and harmonious manner. Muslims who manipulate Islam as Rahmatan Lil 'Alamin in daily behavior are also able to dismiss the assumption that Islam is synonymous with violence, radicalism and terrorism. The truth is indisputable because wherever there is violence, terrorism, radicalism symbolized by bomb explosions, it can be ascertained that the perpetrators use Islamic shimbols such as wearing Muslim clothes or Muslim women. This is contrary to the goal of sending Islam to the earth. Islam strongly condemns this form of violence for whatever reason. The core teachings of Islam are developed with peace, harmony, tolerance and obligatory to maintain the five elements (1) Safeguarding Religion, (2) Safeguarding Intellect, (3) Safeguarding the Soul, (4) Guarding Offspring and (5) Safeguarding Property. These five foundations do not apply only to internal Muslims but also to people of different beliefs (between religious ummah). The attitude of a Muslim in the reflection of his daily life must develop a life of tolerance, mutual respect and respect. This study aims to provide answers as well as explore the causes of a small part of the behavior of Muslims who hack the path of violence, inhumane and intolerant.

The Sharia Investment Gallery is a place for students to learn about investing in the Islamic capital market. There are several programs carried out by the Sharia Investment Gallery, namely educating and motivating students by holding activities such as studies on the Islamic capital market, Islamic capital market schools (SPMS) and also socializing the existence of a minimum capital of IDR 100,000 in opening an account on the market. Islamic capital in order to attract students to invest in the Islamic capital market. Therefore this research is to find out whether Minimum Capital affects students' interest in investing in the Islamic capital market with education as a moderating variable. This research is a quantitative study, the variables used are minimum capital (X), Education (Z), and Student interest in investing (Y). This study tested the MRA interaction. By distributing 131 questionnaires to GIS investors at the Islamic Faculty of Trunjoyo Madura University. The results of this study indicate that the results of the T test on the minimum capital variable affect students' interest in investing in the Islamic capital market. Furthermore, in the interaction test, the education variable has a significant effect in moderating the relationship between minimum capital and interest in investing, and it can be said that the moderating variable (education) strengthens the relationship between minimum capital and investment interest. And included in the pseudo moderation variable (Quasi Moderation.

This study aims to examine the effect of Non Performing Loans and Third Party Funds on Profitability and to examine the effect of Non Performing Loans and Third Party Funds with Loan To Deposit Ratio as a Moderating Variable in Conventional General Banking Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The research method used in this research is quantitative research. The sample in this study was selected using a purposive sampling method and a sample of 41 banking companies that met the sample criteria was obtained. The data analysis method used is simple linear regression analysis and moderate regression analysis. The results of this study indicate that Non-Performing Loans and Third Party Funds have no effect on Profitability. In moderation the Loan To Deposit Ratio strengthens the effect of Non Performing Loans and Third Party Funds on Profitability.

This study aims to examine the effect of investment opportunity set and return on assets on earnings quality with company size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used was purposive sampling, based on predetermined criteria, there were 171 companies or 513 financial statement data as samples. The analytical method of this study uses multiple linear regression analysis and Moderated Regression Analysis (MRA) with SPSS Version 25. The results show that: 1) Investment Opportunity Set has no significant effect on earnings quality, 2) Return On Assets has a significant effect on earnings quality, 3) company size cannot moderate the effect of investment opportunity set on earnings quality, 4) company size can moderate the effect of return on assets on earnings quality. Future research namely being able to change the category of companies used as research samples, for example companies in the trade, service and investment sector or other companies, can conduct research with a period of more than 3 years, because the larger the number of research samples is expected to produce more accurate data, researchers can add or use other independent variables that can significantly affect earnings quality such as liquidity, leverage, profit growth, dividend policy, accounting conservatism and etc., and it is expected to be able to use other moderating variables which are thought to have more influence

Religious moderation education is often used in both formal and informal educational institutions. In fact, religious moderation has developed significantly in learning practices. Several studies on the implementation and growth of religious moderation education in educational institutions found that the concept of religious moderation can awaken students' understanding of how to behave and how to behave in moderation. The author uses a qualitative research method with a descriptive approach, where this method looks at the data collected as the key to research. Religious moderation education is often used in both formal and informal educational institutions. In fact, religious moderation has developed significantly in learning practices. Several studies on the implementation and growth of religious moderation education in educational institutions found that the concept of religious moderation can awaken students' understanding of how to behave and how to behave in moderation. The purpose of writing an article on Educational Restoration in the Frame of Religious Moderation from the perspective of Christian religious education is to discuss the importance of educational restoration using a religious moderation approach in the context of Christian religious education

Religious moderation refers to a balanced and moderate approach in carrying out religious beliefs. This involves tolerance, understanding, and respect for the different beliefs and practices of other religions. Religious moderation seeks to offer dialogue and cooperation between adherents of different religions, with the aim of creating a harmonious and respectful society. Religious moderation is an important approach to building an inclusive, harmonious and peaceful society. This encourages mutual understanding, tolerance, and constructive dialogue between adherents of different religions. By fighting religious moderation, we can build a world that is more tolerant and respectful of religious differences. Religious moderation is a very important concept in religious life. This concept explains the importance of maintaining balance and proportionality in religion, and respecting existing religious differences. In religious moderation, one is expected to understand that all religions have the same values, such as love, tolerance and justice. Thus, religious moderation can help create peace and harmony between religious communities. By practicing religious moderation, a person can become more open, tolerant and wise in religion, and is able to build harmony between religious communities. Even though it has its own challenges, religious moderation remains the right solution to prevent extremism and fanaticism in religion, and to build a harmonious and peaceful society

This study aims to determine and analyze consumer attitude as a moderation variable on the effect of consumer motivation and consumer trust on property purchasing decisions. This study uses primary data by distributing questionnaires to respondents, namely the owner of Green Taman Asri housing complex. Sampling is done using the NonProbability Sampling method and the sampling technique using sensus Sampling. The analysis in this study used a moderation regression analasis test. The results of this study indicate that consumer motivation consumer trust have a positive and significant effect on purchasing decision. Meanwhile consumer attitude has a positive as a moderating variable has a significant positive effect on the effect of consumer motivation and consumer trust on property purchasing decisions, with a coefficient of determination (Adjusted R Square) of 0.799 which means that together independent variables explain the purchase decision by 79.9%, while the remaining 20.1% is influenced by other variables

This research seeks deeper information about religious moderation in terms of acceptance of tradition. The research was conducted using a qualitative approach, and several of these methods were intended to obtain information and a clear picture of the focus of the problem discussing religious moderation within the framework of acceptance of tradition. By conducting field observations, interviews, and inputting literacy sources that are relevant to the research theme, the researcher categorizes the data, presents the data, and concludes the data according to the focus of the problem. This study confirms that, religious moderation must be carried out by every human being, because basically in an order in society the realization of harmony is desired, especially in the realization of religious moderation through the implementation of traditions. In carrying out this tradition, the community wants to create unity, brotherhood and harmony by upholding the value of religious moderation as an effort to accept the tradition. They mingle with everyone because this is a form of love and self-awareness as creatures that are able to be tolerant of inter-religious beliefs, so as to create a balanced life in the aim of religious moderation. In establishing social relations, Christians must also not close themselves off. In line with the teachings in the Church's document, Gaudium Et Spes 24. In the perspective of harmony and spirituality of the people in Tegalsambi Village towards tradition, they are not fanatical and exaggerated in their religious practices. Habits and traditions that are still carried out today are factors that increase harmony, harmony and harmony in society. The community feels free, and is given space to channel inspiration, creation, and aspirations in social life. In Javanese terminology, it is commonly referred to as Manunggaling Kawula Gusti, which means life manifested in harmony without any tension or mental disturbance.

The background of this study is the interest to study further about compliance with politeness in the maxim of respect and the maxim of modesty in the Tonight Show program on NET TV based on Leech's theory. The method used in this article is descriptive qualitative method. The problem discussed in this article is the form of compliance with politeness in the maxim of appreciation on the Tonight Show program on NET TV based on Leech's theory. The purpose of this study is to describe the form of compliance with politeness in respect maxims based on Leech's theory. The benefit of this study is for pragmatics and theoretical studies regarding language politeness through television media. Based on the results of the discussion, it was found that there were several and included in compliance with the maxim of respect and the maxim of moderation. The entire data collected is based on the amount of data, namely one maxim of respect and one maxim of modesty.

This study aims to test and analyze the effect of transfer prices and preferential relationship transactions on tax avoidance and to test and analyze the effect of profitability in moderating transfer prices and preferential relationship transactions on tax avoidance in infrastructure companies that are flattened on the indonesian stock exchange. The selection of samples in this study used the purposive sampling method with predetermined criteria, obtained by 23 companies for 6 years so that the total sample used was 138 data. The type of data used is secondary data obtained from the company's annual financial statements in the 2016-2021 period. This hypothesis is tested using descriptive statistical analysis, classical assumption test, multiple regression and moderation test, hypothesis test, namely t test and r analysis test. The results of this study show that partially the price of transfers and special relationship transactions has a negative and significant effect on tax avoidance. Profitability cannot strengthen but significantly affect transfer prices and preferential relationship transactions on tax avoidance

This article investigates the ways in which religious education can integrate values of tolerance and moderation in an attempt to develop students into moderate and tolerant members of society. This study uses a comprehensive research process to investigate teaching strategies such as value-based learning, contextual, collaborative, dialogue, and simulation techniques. Based on the results of the analysis, applying these principles discourages extremism while fostering tolerance and respect for one another's differences. By encouraging values of diversity and balance, Islamic religious education contributes to the development of moral character and social harmony.  

This research has the aim of knowing and studying religious moderation for the unity and integrity of the Indonesian state. This research uses a qualitative approach by describing the importance of religious moderation to maintain the unity and oneness of the Indonesian nation. This study uses the library study method where the results obtained will be described. From this study it was found that religious moderation in maintaining the unity and integrity of the Indonesian nation has a fairly important role. From the results of this study it was also found that forms of religious moderation to maintain the unity and integrity of the Indonesian nation can be implemented in everyday life including bringing an attitude of tolerance to each individual, holding deliberations to achieve common goals, having tolerance, having different thoughts. innovative and dynamic.

Diversity in culture, ethnicity, language is not only a wealth or treasure in living together, but can also threaten unity, harmony and harmony. Conflicts between cultures, ethnicities and languages ​​often occur in social life. This had a negative impact not only on inter-ethnic life, but also on religious life. The purpose of this research is to examine the threat aspects of cultural diversity, as an opportunity to build and strengthen a sense of brotherhood, love for one another and uphold mutual respect and respect for differences as a capital of religious and social life by students of SMAK Bhakti Luhur Malang. The method used by researchers is a qualitative method. Researchers use a descriptive approach. Data sources are students of grades 1, II and III. The researcher chose 3 students as representatives of the population. In addition, data was also taken from teachers and school principals. The technique of determining informants uses purposive sampling technique. Researchers also refer to research results that have been published in national journals in order to map the novelty of this research. The data collection technique is an open interview. The instrument used by the researcher is a list of questions. The analysis technique goes through three stages namely reduction, display and data verification. The author concludes that tensions and conflicts are caused by low understanding and awareness in responding to differences in ethnicity, language and culture. Development of local culture in schools as a constructive step in developing religious values. Therefore, it is necessary to revive local cultural values ​​as a living laboratory for students so that they can be used as a basis for developing an attitude of religious moderation in the wider community.

Diversity in culture, ethnicity, language is not only a wealth or treasure in living together, but can also threaten unity, harmony and harmony. Conflicts between cultures, ethnicities and languages ​​often occur in social life. This had a negative impact not only on inter-ethnic life, but also on religious life. The purpose of this research is to examine the threat aspects of cultural diversity, as an opportunity to build and strengthen a sense of brotherhood, love for one another and uphold mutual respect and respect for differences as a capital of religious and social life by students of SMAK Bhakti Luhur Malang. The method used by researchers is a qualitative method. Researchers use a descriptive approach. Data sources are students of grades 1, II and III. The researcher chose 3 students as representatives of the population. In addition, data was also taken from teachers and school principals. The technique of determining informants uses purposive sampling technique. Researchers also refer to research results that have been published in national journals in order to map the novelty of this research. The data collection technique is an open interview. The instrument used by the researcher is a list of questions. The analysis technique goes through three stages namely reduction, display and data verification. The author concludes that tensions and conflicts are caused by low understanding and awareness in responding to differences in ethnicity, language and culture. Development of local culture in schools as a constructive step in developing religious values. Therefore, it is necessary to revive local cultural values ​​as a living laboratory for students so that they can be used as a basis for developing an attitude of religious moderation in the wider community.

In essence, every religion wants its adherents to live peacefully in the midst of religious and cultural diversity. However, this hope does not always materialize in the construction of real life on Indonesian soil with the presence of inter-religious and inter-ethnic conflicts. Conflict experiences become endless lessons as an effort to maintain peace and harmony in religious life. A number of local praxis and initiatives were raised to untangle the tangled threads of inter-religious conflicts in Indonesia by prioritizing a balanced way of religious life that does not view others as opponents. This study of reciprocity in relation to religious moderation originates from the local context of Larantuka and draws its relevance to efforts to inculcate religious moderation in Indonesia. In a more specific context, the focus of this study is to describe the practical life of religious communities in the city of Larantuka, East Flores, East Nusa Tenggara which can be seen as the foundation and medium for grounding the ideals of religious moderation in Indonesia. The praxis of life in question is the reciprocity of young students in the city of Larantuka both within the school environment and among people who have different religious and ethnic backgrounds. Therefore, the basic question is how reciprocity among students in the city of Larantuka can become an inspiration and basis for efforts to instill religious moderation.

In essence, every religion wants its adherents to live peacefully in the midst of religious and cultural diversity. However, this hope does not always materialize in the construction of real life on Indonesian soil with the presence of inter-religious and inter-ethnic conflicts. Conflict experiences become endless lessons as an effort to maintain peace and harmony in religious life. A number of local praxis and initiatives were raised to untangle the tangled threads of inter-religious conflicts in Indonesia by prioritizing a balanced way of religious life that does not view others as opponents. This study of reciprocity in relation to religious moderation originates from the local context of Larantuka and draws its relevance to efforts to inculcate religious moderation in Indonesia. In a more specific context, the focus of this study is to describe the practical life of religious communities in the city of Larantuka, East Flores, East Nusa Tenggara which can be seen as the foundation and medium for grounding the ideals of religious moderation in Indonesia. The praxis of life in question is the reciprocity of young students in the city of Larantuka both within the school environment and among people who have different religious and ethnic backgrounds. Therefore, the basic question is how reciprocity among students in the city of Larantuka can become an inspiration and basis for efforts to instill religious moderation.

Religious moderation is one of the programs prioritized by the government to build a harmonious religious life within the framework of national and state life. Religious moderation based on the definition given by the ministry of religion through his book which he compiled entitled religious moderation means confidence in the essence of the teachings of the religion he adheres to, while continuing to share the truth as far as religious interpretation is concerned. The values ​​of religious moderation education that are internalized in SKI books at the elementary school level are the values ​​of tolerance, caring for others, mutual affection for others, and being an honest and respectful person to parents and teachers. The type of research used is library research with a qualitative approach. Qualitative approach is research that is used to examine the condition of natural objects. Library research (library research) is a study carried out by collecting information and data needed through various types of materials or materials in the library including; reference books, similar research results, articles, notes, and journals that are relevant to the research problem.  

The main problem of this research, discusses "Knowledge of Religious Moderation Class VI at Ats Tsaqofiy Islamic Boarding School Tanjung Morawa". The main problems of the research are divided into two sub-problems, namely: 1) What is the Meaning of Religious Moderation in Indonesia, 2) How is Knowledge of Religious Moderation among Santri Class VI Pesantren Ats Tsaqofiy Tanjung Morawa. The objectives of this research are: 1) To find out the Purpose of Religious Moderation in Indonesia, 2) To find out the Level of Knowledge of Religious Moderation among Pesantren Ats Tsaqofiy Tanjung Morawa. This type of research is quantitative, with a normative theological approach. The sources of research data are primary data, data obtained using questionnaires, and several other community leaders. Second, from several books, journals, magazines, newspapers or online news. Supporting data are not taken directly from informants but through documents and research results that are relevant to this research problem to complete the information needed in the study. The results of this study can be seen that most of the respondents have a "sufficient" level of knowledge about religious moderation as many as 15 people (48.4%) and respondents have a "less" level of knowledge about religious moderation as many as 12 people (38.7%), and respondents have a "good" level of knowledge about religious moderation as many as 4 people (12.9%). So, according to Ari Kunto, the measurement of the level of knowledge about religious moderation in class VI students is categorized as "less" because the percentage of research results above is less than 55% (<55%).