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Application of Islamic Business Ethics or RM. Berkah Banjar 38, the subject of this research. Researchers use qualitative research methods. Qualitative research methods provide descriptive data in the form of spoken and written words and observable behavior. Therefore, researchers obtain three components: data reduction, data presentation, and data validation. R.M. Based on research, Berkah Banjar 38 applies business ethics. We provide the best products and services to meet customer needs. We offer the best, fastest, most accurate service at prices commensurate with the quality of our products. Engage in healthy competition. Collaborate to maintain integrity. Below are examples of business ethics that can be applied and are consistent with Islamic business ethics. Providing halal products and setting prices based on these products                                                                                                                                                     

Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.

In the era of globalization, companies face intense competition alongside the implementation of PSAK 22 (revised 2010) in Indonesia, particularly in the merger between PT Bentoel Internasional Investama, Tbk. and PT BAT Indonesia, Tbk. in 2010. Utilizing the purchase method according to PSAK 22, this research applies a qualitative approach with content analysis to compare the practices of business combination accounting before and after the adoption of IFRS. The research focuses on how well PT Bentoel Internasional Investama Tbk. adheres to accounting standards, especially PSAK 22 after IFRS adoption. The adoption of PSAK 22 and IFRS enhances transparency, limits potential earnings management, and improves the quality of financial reporting. Although there is an improvement in disclosing minority rights and non-controlling ownership, these aspects still require further attention. With its positive impact, this research demonstrates that the implementation of PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk. can enhance the company's effectiveness in facing competition. Highlighting the positive impact of implementing PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk., the research reinforces transparency, integrity, and the quality of financial reporting related to business combinations. The company is expected to be more effective in dealing with competition by reducing opportunities for earnings management practices. Recommendations for further research include expanding the sample size and conducting comparative studies for a more comprehensive understanding.    

This study aims to determine the performance of KCU Pintu Air by using the balanced scorecard method. This research method is a quantitative descriptive method. The data in this study were obtained from documentation in the form of financial reports and distributing questionnaires. The population in this study was KCU Pintu Air with a sample of a financial perspective in the form of financial reports, a customer perspective with a sample of 44 members, an internal business process perspective and a growth and learning perspective with a sample of 27 employees. The findings of this study show that the performance of KCU Pintu Air when measured using the balanced scorecard method results in a rating scale of 0.2 which lies between 0-0.6 which indicates that the cooperative's performance is quite good. The results of perspective calculations in the balanced scorecard are financial perspective calculations with unfavorable results, this is because most of the PEARLS ratio calculation results are in the bad category. The customer perspective shows good results, which are obtained from indicators of member retention and member acquisition which experience fluctuations and indicators of member satisfaction as much as 79% of members are satisfied with cooperative services. The internal business process perspective shows very good results, which are obtained from the results of the questionnaire with an operational efficiency indicator of 80% and an indicator of competitive position of 83%, which means that the respondents stated that they were very satisfied. The growth and learning perspective shows good results obtained from the results of employee satisfaction indicators as much as 91% of employees who express attitudes towards very high satisfaction, employee retention indicators that show good results and employee productivity indicators that experience fluctuations during the study period.

Branch Watergate Cooperative This study aims to determine the Application of Rescheduling Policy as an Effort to Resolve Non-Performing Loans at the Bola Branch Watergate Cooperative. The data collection techniques used were observation, interviews and documentation. The data analysis technique used is qualitative analysis, namely data collection and analysis, data reduction, data presentation, and verification or conclusions. The results of this study show that the causes of non-performing loans are: internal factors include: Less selective cooperatives in the analysis of credit, Lack of survey processes and the existence of family relationships. . External factors include mental factors, economic factors seen from the low income of members, member errors in calculating and not understanding well the business made so that they experience failure in managing the business, members are tempted by 3 times the share loan, and lack of communication. The implementation of rescheduling policy as an effort to resolve non-performing loans has gone well and meets the criteria. The rescheduling process was successful because most members were able to pay off the loan.

This study aims to determine and examine the influence of organizational behavior factors on the implementation of the regional financial accounting system. This type of research is descriptive and quantitative research. The population in this study was the total number of employees divided into several divisions with a total of 51 employees. The sampling technique used was to use saturated sampling with the number of samples used was as many as 41 respondents taken based on questionnaires that returned. Data collection was carried out using questionnaires measured with Likert scales. The analysis methods used are Multiple Linear Regression Analysis, T Hypothesis Test, F Hypothesis Test and Coefficient of Determination. The results of this study show that superior support and training do not affect the implementation of the regional financial accounting system while the clarity of objectives has a positive effect on the implementation of the regional financial accounting system. 

The purpose of this study is to find out and analyze the relevance of Bawaslu da'wah through symbolic communication used in calling for ASN neutrality in Lubuk Rumbai Village, Rupit District, North Musi Rawas Regency in the 2024 Musi Rawas Regency DPRD Legislative Election in North Musi Rawas Regency Dapil I and To find out the meaning and effectiveness of Bawaslu's symbolic communication in influencing the attitude and behavior of ASN related to neutrality in Lubuk Rumbai Village, Rupit District North Musi Rawas Regency in the Legislative Election of the North Musi Rawas Regency DPRD Dapil I in 2024. This research is a type of qualitative research.  Data collection techniques used were interviews, observations and documentation. The results of the Symbolic Communication Research used in calling for the neutrality of ASN in Lubuk Rumbai Village, Rupit District, North Musi Rawas Regency in the 2024 North Musi Rawas Regency DPRD Legislative Election, Dapil I in 2024, the Bawaslu of North Musi Rawas Regency is known so that it is a condition for the implementation of elections to run smoothly and honestly and fairly, so apart from the community,  ASN is also a concern of Bawaslu because it is known that as ASN must be able to maintain attitudes and actions in order to be neutral in the implementation of the election in North Musi Rawas Regency The form of symbolic communication carried out by Bawaslu is by installing billboards or banners containing calls for ASN to be neutral in the implementation of elections Implementation of democratic parties,  The effectiveness of Bawaslu's symbolic communication in influencing the attitude and behavior of ASN related to neutrality

This research aims to analyze the policies implemented by SPNF-SKB Medan City in providing non-formal education for the community. This institution plays an important role in providing equal access to education, skills training and socio-cultural development. This research uses a descriptive method with a qualitative approach involving interviews and field observations. The research results show that the programs held at SPNF-SKB Medan City, such as Packages A, B, and C, have contributed greatly to improving the education of people who do not have access to formal education. Apart from that, the skills training provided is able to improve people's abilities in the world of work and entrepreneurship. However, budget constraints are the main challenge in developing this educational service. This research suggests the need for further support from the government and collaboration with other institutions to overcome these barriers and expand the reach of non-formal education services.

Imperfect: Career, Love & Scales is a work that discusses the issue of body shaming and social pressure on beauty standards. Through a qualitative approach with social comparison theory analysis, this study reveals how the representation of body aesthetics is displayed in the film. The main character, Rara, experiences pressure to meet ideal beauty standards, such as a slim body and white skin, both in her work environment and family. This phenomenon reflects social construction and popular culture that reinforces beauty stereotypes. The impacts of this pressure include decreased self-esteem, anxiety, and unhealthy dieting behavior. This study shows that media-promoted beauty standards have a negative impact on individual mental health and encourage appearance-based discrimination. The film also critiques narrow beauty standards while conveying important messages about self-acceptance and diversity.

This study examines murder cases triggered by romantic conflicts in Cipinang Prison, Jakarta. Using a qualitative approach, this research employed in-depth interviews with inmates and prison officers to explore the motives, processes, and social and psychological perspectives of the perpetrators. The findings reveal that romantic conflicts, such as jealousy, financial pressures, and feelings of being undervalued, are often the main triggers of violent acts leading to murder. Uncontrolled emotions and impulsive reactions exacerbate the situation, while the social environment, both before and during incarceration, plays a significant role in shaping deviant behavior patterns. The study also identifies various challenges in the rehabilitation process within the prison, including insufficient attention to the emotional needs of inmates and the negative influence of interactions with fellow prisoners. Referring to Differential Association theory, the study emphasizes that deviant behavior is often learned through negative social interactions. To prevent similar violence, emotional education, conflict management, and evaluations of individual-based rehabilitation programs are necessary.

This study aims to analyze the role of Pancasila and Citizenship Education (PPKn) learning in increasing students' legal awareness at SMPN 2 Mapakasunggu. The approach used was qualitative withHowever, this understanding is not fully reflected in students' daily behavior. Various violations of school rules are still found, such as tardiness, non-compliance with dress codes, and lack of discipline. This indicates that students' legal awareness is still at the cognitive stage and has not been optimally internalized in their attitudes and actions. Factors influencing this condition include learning methods that still find various violations of school rules, such as tardiness, non-compliance with dress codes, and lack of discipline. This indicates that students' legal awareness is still at the cognitive stage and has not been optimally internalized in their attitudes and actions. Factors influencing this condition include learning methods that are still predominantly theoretical, a lack of habituation activities and direct practice, and the influence of the school environment and students' social circles. Therefore, PPKn learning needs to be developed with a more contextual, participatory, and character-oriented approach to continuously improve students' legal awareness.  

This research reveals the crucial role of Instagram, particularly the @fiqri_fox account, in shaping a community of videographers who actively learn and share. Through a virtual ethnography approach, it is found that this account not only presents comprehensive lighting tutorials, but also creates an inclusive dialog space. Using the virtual ethnography method, this research explores in depth how the Instagram account @fiqri_fox becomes a reference for videographers in understanding lighting techniques. The results of this study highlight the great potential of social media, especially Instagram, as an effective learning tool. Accounts like @fiqri_fox have proven that with the right approach, the platform can bridge the gap between theory and practice.

MSMEs are the business entities that contribute the most to employment in Indonesia. During the 1997 crisis, MSMEs were able to survive and become models in the case of economic crises. However, during the Covid-19 Pandemic, MSMEs are allegedly the most affected. The Indonesian government uses MSMEs to revive economic conditions that have been slumped during the Covid-19 Pandemic. In the midst of the boom, MSMEs in Indonesia, especially the invasion of imported products, need to find solutions in maintaining the sustainable performance of MSMEs. Innovation is needed by paying attention to open innovation and knowledge sharing so that MSMEs can rise again. This research is located in Surakarta, Indonesia with a saturated sample format of 50 Batik MSMEs. Data was obtained from Surakarta Batik MSMEs in the period of October to November 2024. Perseption measuarement in sustainable innovation peroformance, open innovation and knowledge sharing variable.  The analysis tool uses path analysis equipped with t-test, F-test, determination coefficient, correlation test and Sobel test. The sobel test is used to determine the role of variable intervening. Before the analysis, the data is tested using data quality testing (validity and reliability). The findings shown that open innovation significant positive on knowledge sharing. Open  innovation and knowledge sharing have a significant positive effect on sustainability innovation performance. Direct effect, more effective in improving the sustainable innovation performance.  Another finding shows that although open innovation is directly more effective in influencing the sustainable innovation performance. Sobel test, show that knowledge sharing is more emphasized as an intervention although the influence is effective if it is carried out by choosing direct effect. The results of this study contribute to sustainable innovation performance in MSMEs Batik.

This study examines the impact of green talent management practices on HR performance quality in eco-friendly hotels in Central Java, Indonesia, using a phenomenological approach. Through in-depth interviews with 24 participants across six star-rated hotels, direct observation, document analysis, and focus group discussions, the research explores how green HRM practices influence employee performance and career development opportunities for young talent. The findings reveal that eco-friendly hotels have implemented various green talent management practices including environmentally-conscious recruitment, sustainability training, green performance management, and employee involvement in environmental initiatives. These practices positively impact multiple dimensions of employee performance: task performance through improved resource efficiency; contextual performance through enhanced teamwork; adaptive performance through increased innovation capability; and environmental performance through strengthened pro-environmental behaviors. The effectiveness of these practices is influenced by top management commitment, integration with business strategy, training quality, organizational culture, and resource availability. Young employees perceive involvement in green initiatives as valuable for developing leadership skills, expanding professional networks, and enhancing market competitiveness, although they identify the need for clearer sustainability-focused career paths. The study contributes to GHRM and talent management literature by explicating the mechanisms linking green talent management with performance outcomes in the hospitality industry context, while providing practical implications for hotel managers seeking to enhance both environmental sustainability and human resource performance. The research underscores the importance of a holistic approach to green talent management that aligns environmental priorities with employee development and organizational strategy.

This study explores the discourse surrounding the Agus Salim donation controversy, focusing on how media narratives and legal rhetoric shape public perception. Drawing on two primary sources—articles from Brilio.net and KapanLagi.com—the research employs critical discourse analysis to examine the framing of key events, including allegations of donation mismanagement, legal strategies, and the public's reaction to the case. The findings reveal how media outlets construct competing narratives, emphasizing the roles of public figures, lawyers, and victims in influencing the discourse. By analyzing language use, power dynamics, and ideological positioning, this study highlights the interplay between legal rhetoric and public opinion in cases of social and moral significance. The research contributes to understanding how controversies are framed in digital media and their implications for justice and accountability in contemporary society.

The spread of hoaxes through voice manipulation technology, such as voice changers, has become a significant issue in Indonesia in recent years. This technology allows perpetrators to manipulate someone's voice, which is then used to spread false information that can damage an individual's reputation, influence public opinion, and create social unrest. This study aims to analyze the legal aspects related to the misuse of voice changers in the spread of hoaxes, identify the challenges faced in law enforcement, and provide policy recommendations to improve legal protection for hoax victims. The methodology used in this research is normative legal research, with a normative approach focusing on the analysis of the Electronic Information and Transactions Law (UU ITE) and the Personal Data Protection Law (UU PDP), as well as other relevant regulations. The results show that although Indonesia has a sufficient legal framework to address hoax cases involving voice changers, law enforcement still faces challenges in terms of identifying perpetrators, proving voice manipulation, and the lack of more specific regulations. Additionally, victims have the right to legal protection, including compensation and clarification of false information. This study recommends enhancing the capacity of law enforcement, strengthening regulations, and improving digital literacy among the public to address the challenges posed by this technology.

Structural transformation is an important process in the economic development of a country. In Indonesia, the plan to move the National Capital City (IKN) from Jakarta to Nusantara in East Kalimantan is one of the strategic steps in accelerating structural transformationThe methodology used in this study is a qualitative and quantitative approach. The results of the study show that the acceleration of structural transformation through the development of IKN has a significant impact on the formation of a new economic base and increasing Indonesia's competitiveness. The formation of a new economic base in IKN can be seen from the emergence of technology and innovation-based industrial clusters. The impact on national competitiveness can be seen from the increase in productivity and innovation capacityThe analysis of the acceleration of structural transformation through the development of the IKN shows a fundamental change in Indonesia's economic base. The development of IKN as a smart forest city accelerates structural transformation through three main mechanisms. The impact on the formation of a new economic base can be seen from the shift in the economic structure in the IKN area and its surroundings. Structural transformation is also reflected in changes in the composition of the workforce and investment patterns. The impact analysis on Indonesia's competitiveness shows a significant increase in several dimensions

The Christian Religious Education teacher plays a strategic role in shaping students' understanding of the importance of living in harmony and peace, despite different backgrounds. However, in practice, not all Christian Religious Education teachers are able to effectively integrate teachings about unity and solidarity. The role of Christian Religious Education  teachers in fostering a sense of national unity among Junior High School Tanah Sereal-Bogor students is crucial, especially in the context of Indonesia's diversity. This study aims to examine the strategic role of Christian Religious Education teachers based on guidelines derived from Romans 15:5-7. The research will use a qualitative approach, exploring the role of Christian Religious Education  teachers in fostering a sense of national unity among Junior High School Tanah Sereal-Bogor  students based on the teachings of Romans 15:5-7. The results show that the implementation of teachings from Romans 15:5-7 in the Christian Religious Education curriculum can have a significant impact on shaping students' characters to have attitudes of national unity and solidarity. Thus, Christian Religious Education teachers act as agents of change who can strengthen the sense of national unity through education based on Christian values.

Character is important in human life. Character building must begin at an early age. The church must also realize this, because the church has an important role in shaping character, especially the character of Christ in children. Through the teaching of Sunday school teachers, the church can take part in the formation of children's character at an early age. The role of a Sunday school teacher is quite large for the character building of Sunday school children. Therefore, Sunday school teachers must know the importance of childhood, the role of Sunday school teachers in the formation of children's character, the process of character formation, influencing factors in character formation and shaping children's character according to the stages of child development. The purpose of this study is to determine the extent to which the role of Sunday school teachers in GBIS Salatiga on the character building of Sunday school children in GBIS Salatiga. This research was conducted using qualitative method and data collection was done through interviews. The results of the research were then reviewed in detail and critically using theoretical studies so that it is known to what extent the role of Sunday school teachers regarding the character building of Sunday school children in GBIS Salatiga.

This article explores the relationship between nationalism and Christian faith from a biblical perspective. Nationalism is often defined as loyalty to nation and state, while Christian faith centres on loyalty to God and His kingdom. In the Indonesian context, churches participated in the nationalism movement from the colonialism era until independence. Based on theological studies, the Bible provides insight that believers' primary loyalty should be to God, although they are also expected to be good citizens. This article uses a literature study method with a qualitative approach to analyse relevant biblical texts as well as related theological literature. The concept of nation in the Bible is examined from the perspective of the Old Testament, which focuses on the ethnic identity of the nation of Israel, to the New Testament, which expands the nation's identity into an inclusive community of faith. The article also highlights the ethical implications of nationalism for Christians, who should reflect the values of justice, love and sacrifice, and avoid exclusionary and xenophobic attitudes.