Publication Search

Comparative analysis between sharia and non-sharia financial reports has become an increasingly relevant topic in the context of continuously developing global financial markets. In this study, we evaluate the differences in approaches, principles, and practices underlying these two types of financial reports. The results of the analysis highlight the implications of these differences in financial practices, economic growth, and financial market inclusivity. The discussion also highlighted the potential for collaboration between the two types of finance to produce innovation and best practices in financial and investment management.    

The purpose of writing this analysis is to investigate the financial performance achievements of Bank Syariah Indonesia (BSI) and Bank Muamalat in the Maqashid Syariah Index, with a focus on profitability, liquidity, asset growth, operational efficiency and sustainable service. The research method used is a literature study, which involves collecting and analyzing data from various relevant and reliable literature sources, including public financial reports, academic books, scientific journals, and other official documents. The research results show that both banks have demonstrated a strong commitment to sharia principles in their operations, with adequate performance in key aspects such as profitability, liquidity, asset growth, operational efficiency and sustainable service. Thus, this analysis provides an in-depth understanding of the contribution of BSI and Bank Muamalat to a sharia-based economy and achieving sharia goals in a broader context.    

This study aims to determine the criminal liability of a Notary who makes an authentic deed based on false information in the Semarang District Court decision Number 773/Pid.B/2021/PN Smg and knows the legal consequences of an authentic deed based on false information. This research uses normative legal research methods or can be called literature law research. This study examines a rule of law, legal principles, and legal doctrines associated with Semarang District Court Decision Number 773/Pid.B/2021/PN Smg to answer the legal issues faced. The types of legal materials used include primary legal materials and secondary legal materials. Meanwhile, the technique of collecting legal materials uses literature study techniques by collecting and reviewing the contents of legal materials in the form of books, laws and regulations, legal journals, legal articles, and previous research related to the problems to be researched and the data analysis techniques used are qualitative data analysis with document analysis methods, namely reviewing the Semarang District Court Decision Number 773 / Pid.B / 2021 / PN Smg with reference to the legislation relevant. The results showed that the Panel of Judges based on Semarang District Court Decision Number 773/Pid.B/2021/PN Smg in imposing criminal sanctions against Notaries who commit the crime of forgery of authentic deeds is based on the Criminal Code (KUHP). This is because the Notary Office Law (UUJN) is not specifically regulated regarding criminal sanctions. The legal consequence of an authentic deed based on false information is that it does not automatically become null and void. The annulment of an authentic deed becomes the authority of the civil judge. The mechanism for cancellation of a deed is by a party who submits a lawsuit for cancellation to the court

The formulation of Pancasila is contained in the Preamble to the 1945 Constitution. Pancasila has officially become the basis of the state, the state ideology, and is a source of law in statutory regulations. As a state ideology, the values of Pancasila principles must be instilled in the nation from an early age. This is important to preserve culture and maintain the integrity of the Republic of Indonesia from threats from state ideology. Education about Pancasila is an example and way to instill moral and broad-minded individuals in the life of the nation and state. With the erosion of Pancasila values in people's lives, it triggers the threat of loss of national character and other forms of threats such as threats from within the country and from abroad which of course can be detrimental to the people of the nation and state. Threats can be physical or non-physical threats that can occur at any time and can attack anyone. Therefore, it is important for the Indonesian people to explore the nation's ideology, namely Pancasila, and make it a guideline for national life in order to advance general welfare.

Learning is a complex process that involves various factors, including learning principles and theories. Understanding these principles and theories is very important for educators to design and implement effective learning. Understanding learning principles and theories can help educators to create a conducive learning environment, choose appropriate learning strategies, and assess student learning progress. Thus, learning principles and theories are an important foundation for effective learning practices. The method used is the literature method which explores various sources and literacy related to the material.

The purpose of the study was to analyze how the role of Civil Service Cooperatives Medan city government in improving the welfare of its members. This research is in the form of descriptive qualitative research. Researchers conducted observations, notes, and interviews during the data collection process. From the results of the study shows that the cooperative civil servants (KPN) Medan City Government has a very large role in the welfare of its members. The benefits include the provision of ease of Business Financing assistance services, educational scholarships for family members and the provision of training/workshops to improve the ability of human resources (HR). And also advised to cooperatives should cooperatives always improve and maintain the efforts that have been made in improving the welfare of members who are members and always make improvements to the efforts that the target has not been achieved. cooperatives always remain guided by the principles, foundations, principles, and goals of cooperatives in improving the welfare of cooperative members.    

The world history of Justice Collaborators began in 1963 when the United States federal government awarded facilities or awards to a winner named Joe Cago. Cago was a member of a criminal organization whose members were Italian immigrants or descendants of Italians living in the country. The reason is, every member of this criminal organization who is arrested will still uphold omerta, or the culture of silence in the mafia network, and they never leak information about their organization to the authorities, making it difficult for the authorities. The research method used is normative juridical. The use of this type of normative juridical research is because the object of study is related to legal principles and principles as well as theories and opinions of legal experts. Criminal Law that include Justice Collaborators in criminal activities are inadequate, so that law enforcement officials cannot legally rely on this system. It turns out that there are many things that need to be set aside to achieve justice collaborator status, in terms of relevance. Many legal experts have expressed the same thing, the use of justice collaborator status is only to show appreciation for criminals who actively participate in cases that are difficult to prove.

In the literature study related to evaluating the efficiency and profitability of Islamic insurance through financial statement analysis, previous studies highlighted various methods and approaches used to measure the performance of Islamic insurance companies. Financial statement analysis is the main focus in identifying factors that affect the operational efficiency and profitability of Islamic insurance companies. Some studies have used traditional financial ratios such as solvency, liquidity, and profitability ratios to evaluate the performance of Islamic insurance. However, due to the unique characteristics of Islamic insurance, studies have also proposed the development of specific metrics that take into account sharia principles, such as sharia compliance ratios and fairness ratios. In addition, non-financial approaches such as technical efficiency and allocative efficiency analysis have also been used to evaluate the operational efficiency of Islamic insurance. This research shows that factors such as scale of operations, business diversification, and managerial efficiency can contribute to the efficiency performance and profitability of Islamic insurance companies. Although there have been many studies conducted in this domain, there is still a need for more in-depth follow-up research to better understand the factors that influence the efficiency and profitability of Islamic insurance. With a better understanding of the performance of Islamic insurance companies, regulators and practitioners can develop more effective strategies to improve the stability and growth of this industry.

This research aims to explain to us the importance of Christian religious education theology in shaping children's character. By being based on moral values ​​and religious principles, Christian religious education provides a solid foundation for children's spiritual growth. Through a deep understanding of love, compassion, integrity, and responsibility, children can develop strong and responsible characters in the future. The research method used is literature analysis from theological and educational sources, as well as tracing empirical studies that support the relationship between Christian religious education and the formation of children's character. The results of this research indicate that Christian religious education plays a key role in shaping children's character, by providing a sustainable moral framework for their growth and development. The practical implication of this research is the importance of integrating religious values ​​in children's education to ensure sustainable and holistic character formation.

The research focuses on conducting a comparative study of social representation in two famous Indonesian novels, namely, "Ronggeng Dukuh Paruk" written by Ahmad Tohari and "Bumi Manusia" by Pramoedya Ananta Toer. The research explores the implications of the novel for Indonesian language teaching materials in secondary schools, which were revised by the Ministry of Education and Culture in 2018. These literary works, the abundance of value contained in social, cultural, and historical significance, are regarded as valuable assets that can enhance literary teaching with the aim of growing students' understanding of various aspects of Indonesian society. Qualitative methodology was used in this study to investigate how the integration of these two novels into the Indonesian language curriculum could enhance students' understanding of principles such as justice, identity, and social interaction. The study revealed that the inclusion of these novels in literary education not only expanded students' awareness of social and cultural issues but also increased their capacity for critical analysis and empathy. It is recommended that educators adopt an interdisciplinary approach when teaching literature, linking texts to broader social, historical, and cultural frameworks to facilitate students in developing a deeper understanding of their community and its underlying principles. The results of this research are expected to offer a new perspective on improving the curriculum of literature and pedagogical strategies in Indonesia, in particular in cultivating the social and critical awareness of students through literary studies.    

This research aims to explore how Christian Religious Education Theology plays a key role in shaping the foundation for the development of a modern education system based on Christian principles. This theological foundation includes an understanding of Biblical teachings on education, the role of Jesus Christ as the primary example in education, and the Christian perspective on character formation. Its impact involves the application of Christian moral and ethical values in the educational environment, the formation of personalities based on love, and the development of curricula that integrate knowledge with spiritual values. With the proper understanding and application of Christian religious education theology, modern education can produce individuals who are not only academically intelligent but also have strong moral and spiritual integrity, ready to face the challenges of this era. The purpose of this research is to enable students to understand and grow in Christ, so that they can achieve spiritual maturity and be protected from the negative influences of their environment on their faith. The method used is qualitative, where every observed phenomenon in society is described in detail. Data are collected through observation, books, PDF, journals, and documentation. The results of the research show the importance of teaching the divine aspects of Christ in the curriculum of Christian Religious Education.

Awareness of potential hazards, risks of accidents, and the need for preventive measures is a must to create a safe and healthy working environment for all workers.  The choice to implement a hydrant system is seen as an effective preventive measure in addressing potential fire risks, which are a major threat to the warehouse environment.  Thus, this research planning has not only a purely academic purpose, but also seeks to make practical contributions to strengthening the application of the Principles of Occupational Safety and Health in the industrial sector.  The planning research was done by jumping directly into the field and the data source was obtained from interviews with local authorities.  This research describes the design of the hydrant system in order to be able and meet the safety standards set by the NPFA. The results of the conservation of the warehouse of PT. Putraduta Buanasentosa then the author was able to describe the building based on the construction of the building. The warehouse PT. Putraduta Buanasentoza requires hydrant boxes of 6 pieces. The water requirements for the fire protection system based on NFPA have been calculated by considering the building size as well as the risk of fire with hydrant 6 pieces and 1 hydrant pillar, requires 4800 liters of water/minute and to extinguish the fire in the event of a fire requires a time of 15 minutes where the required water requirements in 15 minutes is 72.000 litres of water.

This research investigates the relationship between the formation of Christian character and the impact of theology on the teaching of Christian Religious Education (CRE). Considering the fundamental theological principles and character education, this study aims to explore how Christian theology influences the approach to teaching CRE in shaping students' character. The research methodology involves literature review and theological analysis to explore theological concepts relevant to the formation of Christian character, as well as conducting interviews with CRE teachers to understand the application of Christian theology in their teaching practices. The findings highlight the importance of integrating Christian theological teachings, character education principles, and CRE teaching methods. The practical implications of this research emphasize the importance of developing CRE curriculum that reflects Christian values and strengthens the formation of students' Christian character within the formal education context. Thus, this research contributes to understanding the influence of Christian theology on CRE teaching practices in shaping students' Christian character.

Humans are creatures created specially by Allah, Allah created humans to be the same as Himself. This means that humans were created to live according to God's will. Humans try to find God in various ways and efforts but it is completely difficult to find the truth. So that makes people tend to think wrongly. Theology itself not only shows interesting facts related to the Christian Scriptures, but in the theological context, long debates often occur regarding certain topics within the scope of theology. Philosophy tends to use reason (logic) as a basis for carrying out arguments. Philosophy brings people to be able to think logically, straight and precisely. This is the case with the history of philosophy, so that seminarians, while studying the basic principles of various systems, can maintain elements that are proven to be true and find the roots of errors and refute them. Human life is a complex reality because in life, humans have no other choice but to always do something to maintain their existence. Before acting, each individual must decide, given certain risks, what to do.        

Pakistan's legal landscape is characterized by a complex interplay of various legal systems, including Islamic law (Sharia) and secular legal frameworks inherited from colonial legacies. This paper seeks to explore the dynamics of legal pluralism in Pakistan, focusing on the coexistence and interaction of Islamic law and secular legal systems within the country's judiciary and legal institutions. Through a comparative analysis, the paper aims to examine the historical evolution, sources, principles, and application of both Islamic law and secular legal systems in Pakistan, shedding light on their respective roles, conflicts, and accommodations within the Pakistani legal framework. Additionally, the paper will critically assess the challenges and opportunities posed by legal pluralism in Pakistan, particularly in terms of ensuring justice, rule of law, and human rights in a diverse and rapidly changing society.

Of the many students today, many of them have forgotten their obligations as God's creatures. It is believed that bad things will happen to students if this is allowed to continue. Therefore, it is important to instill the principles of moral education in every student. The aim of this research is to find out incorporation of creation-based morality into students' daily lives. This research uses a qualitative descriptive methodology using a literature review and questionnaire. Thirty students registered from state and private universities in semesters 1 to 8 were used as research subjects. Morality derives its etymology from the words character, behavior and manners. For God, morality refers to what is right and appropriate to do.

As time goes by, existing technology continues to develop, one of which is network communication technology. LAN Computer Network or Local Area Network is a computer network consisting of several computers connected to each other in a relatively small area such as a building, campus or office. This research was conducted to see how a LAN network works to deliver data or information. This research is a type of descriptive research. The methods used in this research are literature study and simulation methods. The simulation is carried out using the Cisco network application. As a result, the Cisco application can project the working principles of a LAN network.

The aim of this study is to explore the ethical principles applied in the process of creating and implementing poverty alleviation policies in Kabupaten Bima, utilizing a qualitative descriptive approach. Informants were selected purposively, involving key figures such as government officials from the Social Services and Regional Development Planning Agency (Bappeda) of Kabupaten Bima, academics, and community activists, to gather data through in-depth interviews, participatory observation, and document analysis. The findings indicate that the success of these policies heavily depends on the implementation of transparency, distributive justice, and accountability. Transparency ensures that the policy process can be followed and monitored by the public, enhancing trust and community participation. Distributive justice promotes the fair allocation of resources, ensuring that all segments of society feel the benefits of the implemented policies. Meanwhile, accountability underscores the government's responsibility in managing and reporting resources fairly and honestly. This research also highlights the importance of using information technology to support transparency and enhance community participation, as well as strengthening the capacities of both government and communities to create an ethical and effective poverty alleviation system.

This study aims to explore and analyze how the integration of deontological ethics and virtue ethics can serve as a foundation for enhancing accountability and transparency in the Social Services Department of Bima Regency, focusing on the understanding and application of ethical principles by civil servants and their impact on governance. Employing a qualitative descriptive method, this research involved in-depth interviews, participatory observation, and documentation studies to collect data from various informants directly involved in the implementation and supervision of bureaucratic ethics. Data analysis was conducted through an iterative model, including data reduction, data display, and conclusion drawing to gain a deep understanding of the dynamics of deontological and virtue ethics in the bureaucratic environment of Bima Regency. The findings indicate that although the integration of deontological and virtue ethics holds great potential in enhancing transparency and accountability, real challenges are faced, including the misalignment between ethical principles and bureaucratic operational realities, resistance to change, and weaknesses in the oversight system. These findings highlight the importance of comprehensive ethical education and training, the development of effective accountability mechanisms, and increased community participation as key strategies to overcome these challenges and strengthen the ethical foundation in the governance of Bima Regency.

The maritime industry, as one of the vital sectors in the global economy, plays an indispensable role in facilitating international trade and the transportation of goods worldwide. However, confronted with challenges of heightened global competition and fluctuations in fuel prices, the industry needs to seek solutions to enhance efficiency and overall performance. This study assesses the application of Lean Management Principles in the maritime industry, emphasizing strategies such as value stream mapping, waste identification, and employee training as crucial for success. Findings reveal potential for enhancing operational efficiency and reducing waste, along with additional benefits such as heightened customer satisfaction and contributions to environmental sustainability. Recommendations for further research encompass case studies on Lean Management implementation in the maritime industry, the development of tailored implementation models, and investigations into the environmental ramifications of Lean Management application. In conclusion, the implementation of Lean Management holds significant promise for improving the performance of the maritime industry and fostering its overall development.