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The incorporation of philosophical viewpoints in management is crucial given the intricacies of organisational decision-making frequently confronted with ethical difficulties. This study seeks to establish a framework that incorporates philosophical principles into managerial practices to enhance decision-making efficacy in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The employed methodology was quantitative analysis utilising Structural Equation Modelling (SEM) to assess the correlation between the implementation of philosophical concepts and decision quality. The findings indicate a substantial disparity in the incorporation of philosophical viewpoints in management and decision-making, with businesses that embrace ethical principles generally yielding judgements that are more sustainable and attuned to stakeholder requirements. The findings underscore the necessity of implementing philosophy-based frameworks in management practices, while also offering direction for organisational leaders to foster a more ethical and innovative workplace culture. This research also creates prospects for more studies on the use of philosophy within a wider corporate setting.

This study aims to analyze the influence of personal selling, innovation capacity, and distribution effectiveness on the marketing performance of MSMEs, as well as the role of moderating the competitive environment. This study uses the Structural Equation Modeling (SEM) approach with 387 MSME respondents in Indonesia. The results showed that personal selling and innovation capacity had a positive and significant influence on marketing performance, while distribution effectiveness did not show a significant influence. The competitive environment plays a significant moderating variable on the influence of innovation capacity but does not moderate the relationship between personal selling and distribution and marketing performance. These findings indicate that to improve marketing performance, MSMEs need to focus on personal selling strategies and product innovation, especially in markets with a high level of competition. This research also provides recommendations for MSMEs to improve their distribution strategies and better adapt to the development of marketing technology.

This study aims to achieve several main objectives in order to overcome the existing problems and improve the effectiveness of PjBL in Islamic Education learning.  The research method used in this study is descriptive qualitative research, which aims to understand and describe the implementation of Project-based Learning (PjBL) in the context of Islamic Religious Education (PAI) learning. This research focuses on an in-depth exploration of the experiences and views of educators and learners regarding the implementation of PjBL. The results of this study show that the implementation of Project-based Learning (PjBL) at SMPN 1 Sungai Sariak revealed several key findings. Teacher readiness is a crucial factor in the implementation of PjBL, with the main challenges being concept understanding, pedagogical skills, and limited resources and administrative support. Despite enthusiasm, teachers require ongoing training and improved access to resources. The impact of PjBL on learners' understanding showed improvements in cognitive, affective and psychomotor aspects, strengthening understanding of religious concepts, critical thinking skills, and student motivation and engagement. PjBL also develops 21st century skills such as critical thinking, creativity, collaboration and communication, although challenges related to resources and time remain. Overall, despite significant challenges, PjBL has great potential to improve the quality of learning at SMPN 1 Sungai Sariak with proper support and management.

This community service program aims to increase the use of abundant milk from dairy cows in Sereng Hamlet, Kemiri Village, Puspo District, Pasuruan Regency, through training in making sucked pudding or pudot. The local community, which previously only sold raw milk to collectors with low economic value, is trained to process milk into value-added products that are more attractive to consumers using direct practical methods to facilitate community understanding and skills at every stage, starting from socialization, training theoretically, hands-on practice, to digital marketing. The results of the activity showed that participants not only mastered the technique of processing pudot with various flavors, but also utilized digital platforms to reach a wider market. Apart from improving technical and economic skills, this program motivates communities to innovate and be independent in managing local products. With ongoing support and evaluation, it is hoped that the people of Sereng Hamlet can create new, sustainable business opportunities and strengthen the village economy through diversifying dairy products. This program is expected to become a model for rural economic development that can significantly improve the quality of life of local communities

The right to life is one of the human rights stated in the constitution of the Republic of Indonesia. In Indonesia, abortion is generally prohibited by law. However, for rape victims, abortion is considered an option that needs to be considered to protect the victim. However, until now there is still legal uncertainty regarding the gestational age limit for abortion for rape victims. The problem formulated is how the law protects victims and the implications of regulatory inequality. Using a normative legal approach, the theoretical study examines human rights, reproductive health, and feminism, which emphasizes the victim's right to choose abortion to reduce suffering. The results of the discussion show the unclear rules on gestational age in the Health Law and PP No. 28 of 2024, which differs from the 14-week limit in the Criminal Code. In conclusion, harmonization of regulations is needed to provide legal certainty for victims and medical personnel in carrying out abortions.

The purpose of this research is to know and analyse the effectiveness of financing in micro business empowerment at Kspps AL-Anshari Bukittinggi. This research uses a qualitative descriptive approach, namely collecting data according to what is actually then compiled, processed, analysed to be able to provide an overview of the existing problems. The author obtained information and data from informants by using interviews with informants. The results of this research explain that the effectiveness of financing in the empowerment of micro businesses at Kspps AL-Anshari Bukittinggi, namely in an effort to empower micro businesses, Kspss Al- Anshari Bukittinggi provides business capital financing to customers who apply for a pinjama for mikto business capital, so that with the financing, the customer's income as a micro business entrepreneur can be said to be effective, because every customer who is studied, the average customer's income increases. The effectiveness of financing in micro business empowerment at Kspss Al-Anshari Bukittinggi for the last five years, namely in 2018-2022. In 2018 the effectiveness ratio rate is 77% (quite effective), in 2019 the effectiveness ratio is 83% (quite effective) and in 2022 the effectiveness ratio rate is 72% (quite effective) which is included in the criteria is quite effective. This is because the realisation achieved is still far enough to differ to meet the set target. In 2020, the effectiveness level is 104% (highly effective) due to the realisation that has reached the set target. In 2021 the effectiveness level of 32% (not effective) is the lowest effectiveness level, this is realised very much different from the target. From the results of the last five years from 2018-2022 it is said to be quite effective.

Urbanization is a significant social phenomenon in developing countries, including Indonesia, characterized by the movement of populations from rural areas to cities. This process not only alters demographic structures but also brings social, economic, and environmental impacts. Urbanization can be defined as the transformation of homogeneous areas into heterogeneous ones, influenced by various factors, including migration and infrastructure development. This article also explores the relationship between urbanization and digital economic growth, which plays a crucial role in fostering innovation and entrepreneurship. In the digital era, digital marketing has become an essential tool for entrepreneurs to reach broader markets and enhance competitiveness. Through historical and contextual analysis, this article highlights the evolution of urbanization in Indonesia, from the era of kingdoms to colonial influences, as well as the challenges and opportunities faced in managing contemporary urbanization. This research aims to provide insights into the importance of adaptive and sustainable strategies in addressing the dynamics of ongoing urbanization

With the development of technology today, there are various methods to conduct buying and selling transactions. One of them is electronic buying and selling or E-Commerce. And with us doing this online buying and selling transaction, whether the transaction has been carried out in accordance with the rules of islamic accounting. How can the provisions of islamic accounting be applied to the online buying and selling system. One of the ways to trade in islamic is by doing a contract, therefore we see whether this way of trading can be applied to online buying and selling.

Many people think humans were created  from monkey. Therefore, reseachers want to make people know that there is another opinion that says humans were not created from apes. The purpose of this research is to increase the reader's insight. Reseachers used the library reseach method, namely by reading lost of books. The result is according to Darwin's theory humans do not originate from apes but  belong to the same kingdom Animalia as apes, so it can be interpeted that humans are almost similiar to apes but do not originate from apes. According to islamic teachings, humans were created from soil.

Nindy Pertiwi, 2024. "Analysis of Financial Statements as a Basis for Evaluating Financial Performance: A Case Study of PT. Artha Lestari Engineering." Supervised by Johanis dan Meldilians NJ Lenas. This study aims to analyze financial statements to assess the financial performance of PT. Artha Lestari Engineering. Data were collected from PT. Artha Lestari Engineering's financial statements for the period 2019-2023 using a financial ratio analysis approach. The results of the ratio analysis reveal that the liquidity ratio initially experienced a significant decline but improved in the final year. Although the liquidity ratio remains high, the initial decline indicates challenges in liquidity management. The solvency ratios remain low, indicating a reliance on equity rather than debt, with fluctuations in these ratios reflecting the stability of this reliance. Activity ratios show stability with slight decreases, while Inventory Turnover and Receivable Turnover experienced fluctuations and declines, respectively. Profitability performance increased significantly, reflecting improvements in operational efficiency and profitability during the study period.

This study discusses the implementation of the halal SPA tourism concept in salons and SPAs in Padang City, amidst the growing halal tourism sector that emphasizes Islamic values. The purpose of this research is to describe the application of product, service, and management aspects based on halal standards. A descriptive qualitative approach was used, employing observation, interviews, and documentation methods across 10 salons and SPAs. Data were analyzed through reduction, presentation, and conclusion techniques. The results show that most salons and SPAs have begun to implement the halal tourism concept, including separate treatment rooms, the use of certified halal products, and the provision of prayer facilities. Muslimah Beauty Care stands out with its Islamic prayer books and magazines, while OK SPA and Beauty Lounge have adopted Islamic SOPs, including greetings and prayers. However, there are still inconsistencies in implementation, particularly in uniformity of Islamic dress for staff and product halal certification. Overall, salons and SPAs in Padang are making efforts to follow the halal tourism concept but require improvement in implementation to meet optimal standards.

Abstract. One example of advanced information and communication technology is the internet. One can readily obtain the knowledge they require thanks to the internet. As a result, the internet is a crucial tool that needs to be used and understood to the fullest. The internet may be used for both beneficial and harmful purposes, which is why it is a double-edged sword with all of its risks. By filtering negative content using a list of 773 thousand negative content blocked on the trust + ™ Positive website by the Ministry of Communication and Information, the author hopes to create a positive internet network in the Prabumulih community and enable effective and efficient use of internet resources. The author can create a favorable online environment in Prabumulih City by utilizing the action research approach and the policy zone response method.

Geoboard digital as an interactive educational tool to impart the principles of geometry in elementary school mathematics education. The primary objective of this study is to assess the efficacy of integrating geoboardDigital as an interactive learning medium for teaching geometry concepts in elementary school, while also evaluating the impact of its usage on students' comprehension and visualization skills in geometry. Additionally, it aims to compare the effectiveness of geoboardDigital with traditional methodologies in geometry education, as well as assess student response and engagement levels when utilizing geoboardDigital. Employing a qualitative descriptive approach, this research delves into how the integration of technology such as geoboardDigital enhances understanding and student engagement in geometry education. Data collection is carried out through observation, interviews, and field notes, with data triangulation methods utilized for analysis. The findings of this study demonstrate that the application of geoboardDigital effectively enhances students' visualization and comprehension of geometric concepts through its interactive functionalities. Interview results indicate that students find geoboardDigital to be easily accessible and engaging, particularly in creating geometric shapes using pins and virtual ribbons.

This research aims to analyze the awareness of Medan State University and Medan Area University (UMA) students as citizens in understanding social rights and responsibilities regarding the use of dangerous chemicals in cigarettes. The background to this research is based on the increasing consumption of cigarettes among students and its impact on health and the environment. The method used in this research is a qualitative approach with data collection techniques through interviews and observation. Interviews were conducted with students from various departments at both universities to explore their knowledge and attitudes regarding chemicals in cigarettes. Apart from that, observations were carried out in the campus environment to see cigarette consumption behavior among students. The research results show that students' awareness of their rights to obtain accurate information about the dangers of smoking and their social responsibility to educate their friends is still low. Therefore, more effective educational programs are needed to increase students' understanding of this issue and encourage proactive action in protecting themselves and the environment from the negative impacts of smoking.

Adolescents are individuals who are in the process of developing into a more mature or adult. During this time, individuals often experience problems that originate from themselves or from outside the individual. The purpose of this psychoeducation is so that adolescents are able to recognize and understand the conditions caused by the problems that arise in these adolescents. By recognizing and understanding the problems, it is hoped that the adolescents will be able to help themselves to overcome their problems so that these adolescents can become productive and happy adolescents. This psychoeducational activity is carried out with face-to-face seminars. The method used in this activity is action research or often called Action Research. The process of this method is that it starts from identifying the problem, developing a service activity plan, implementing service activities and finally evaluating the objectives of the service carried out. The implementation of activities in the form of material presentation on "Adolescent psychology and its problems", questions and answers, and sharing of experiences of participants. Overall, the psychoeducation activities were smooth and orderly.

Adolescents are individuals who are in the process of developing into a more mature or adult. During this time, individuals often experience problems that originate from themselves or from outside the individual. The purpose of this psychoeducation is so that adolescents are able to recognize and understand the conditions caused by the problems that arise in these adolescents. By recognizing and understanding the problems, it is hoped that the adolescents will be able to help themselves to overcome their problems so that these adolescents can become productive and happy adolescents. This psychoeducational activity is carried out with face-to-face seminars. The method used in this activity is action research or often called Action Research. The process of this method is that it starts from identifying the problem, developing a service activity plan, implementing service activities and finally evaluating the objectives of the service carried out. The implementation of activities in the form of material presentation on "Adolescent psychology and its problems", questions and answers, and sharing of experiences of participants. Overall, the psychoeducation activities were smooth and orderly.

The purpose of this community service activity is to enhance the English vocabulary mastery of students in class IX.A at MTs Terpadu Berkah Palangka Raya through the implementation of the "I See the Light" song-based learning method. The learning process was carried out in three stages: first, students listened to the song without the translation; second, students listened to the same song with lyrics and translation; and third, students participated in a vocabulary quiz to assess their understanding of the new vocabulary they had learned. Observations during the activity showed that students were more actively engaged and enthusiastic in the learning process and discussions. Based on these findings, it can be concluded that using songs as a learning medium has a positive impact on improving students' English vocabulary mastery in a fun and interactive way. However, there were some challenges related to the unclear volume of the song and the instability of the power supply. Therefore, the recommendation for future research is to ensure clear audio and stable power supply to support the effective implementation of the activities.

This analysis discussed the Taboo Words Used in Murder Mystery 2 Movie. The objectives of this study are to identify and describe the types and the functions of taboo words used in Murder Mystery 2 movie and to determine the most frequently used categories of the types and the functions of taboo words. Data were collected using note-taking and observation techniques. Mix method is used to categorize the types and functions of taboo words and determine their frequency. The results of discussion found seven types of taboo words with 175 occurrences taboo words. The most frequently used type is religious taboo (57.1%), predominantly involving the use of the word “god” with 82 occurrences, followed by scatological references and disgusting objects (21.1%), insulting references to perceived psychological, physical, and social deviations (11.4%), offensive slang (5.7%), sexual references (2.2%), animal names (1.7%), and ancestral allusions (0.5%). There are three functions of taboo words identified with 177 occurrences. The main function is to achieve personal outcomes (71.8%), primarily to intensify negative emotions, with 91 occurrences, followed by intensifying positive emotions and catharsis, each with 18 occurrences. Other functions include achieving interpersonal outcomes (17.5%), inconsequential outcomes (9.6%), and literal or denotative use (1.1%).

The reason readiness matters are that children who are prepared for school will advance in their development. The term "school readiness" describes a child's ability to transition to school smoothly and successfully. Even among children of the same age, there are differences in a child's school readiness. The problem in today's society is that many parents think that the only aspect needed for children to enter primary school is the cognitive aspect, which includes the ability to write, read and count. The impact of this view is that many parents demand their children to be able to read, write and calculate after graduating from kindergarten because of the intense competition among favorite schools. In this study, a qualitative descriptive technique was used. The research was conducted at Ummul Habibah Pre-School, Klambir V Kebun village, Deli Serdang Regency. In this study, data collection methods used interview and observation. The three-pronged approach were used as data analysis—data reduction, data presentation, and conclusion drawing or verification. Based on the data result, the 5 children who were given the CPM and NST tests, had readiness to join the next school level. These children have adequate absorption and intelligence in solving problems and have adequate concentration. One of the intelligence factors in children's readiness to enter primary school can be explained that children who have high intelligence tend to have intelligent behavior in making decisions and solving problems. The results in the study illustrate that students who have high problem-solving test scores also have high scores in completing the readiness test (NST) and vice versa for students whose low problem solving test scores are also followed by low scores.

The modern Arab nation, usually referred to as a global society, is certainly different from the Arab nation during the time of the Prophet Muhammad. The difference lies in following the geo-culture that it experiences to continue its existence in the arena of international competition. Modern Arabs have been compressed in ethnolinguistics that are far from being generally Muslim so that the facts that occur are still common among those who are not Muslims. In their religious understanding, the Modern Arab nation seems monolithic and is not dominated by certain doctrines to develop its teachings. So, it is commonplace to find among them various variants, both cultural, political and governmental, to strengthen their existence.