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Al-Ghazali's views regarding economics and business are not only limited to the philosophical realm, but are a synthesis between realities that occur in a society that has philosophical principles supported by reasonable reasons. Al-Ghazali based his theory on the school of Sufism in relation to business economics, which is reflected in his work, the book Ihya 'Ulum al-Din. Al-Ghazali considered many commercial and economic aspects of society, including the hierarchy1 of utility4 and its characteristics6 in determining social tasks related to welfare (mashlahah). He emphasized that individual behavioral intentions that are in harmony with Divine rules in every economic activity have the value of worship. Apart from that, Al-Ghazali views safety as the ultimate goal. His theoretical ideas about market exchange and growth, activities and hierarchies of production, barter systems and the use of money, the role of the state in creating a just, peaceful, and stable economy, and public financing are all relevant today.  

This research aims to evaluate the development of teachers' professionalism in the digital era. The applied research method is a Literature Review. Data collection is conducted through library research to identify articles relevant to the research topic. The government strives to develop the teaching profession as a strong and respected occupation, as reflected in the enactment of Law No. 14 of 2005 concerning Teachers and Lecturers, which aims to develop the teaching profession through legal protection. With the rapid advancement of digital technology, teachers need to have appropriate qualifications to perform their duties effectively. A study indicates that strategies to enhance teacher competence involve comprehensive monitoring of learning aspects and gradual support from school principals and supervisors through training. The professionalism of teachers is reflected in their skills in applying information technology precisely and developing creative and innovative teaching methods.      

This research aims to increase students' reading literacy through the application of the problem based learning model in class V of SD Negeri 010 Talontam for the 2022/2023 academic year. This research is classroom action research which was carried out in 2 cycles. Each cycle consists of planning, action, observation, and reflection. The research subjects were 23 fifth grade students at SD Negeri 010 Talontam for the 2022/2023 academic year. Research data was obtained through tests. The increase in Reading Literacy is shown by the increase in the average percentage of students' reading literacy which increased from 46.52% in the pre-cycle to 56.52% in the first cycle, and then to 76.52% in the second cycle. This shows an increase in reading literacy. Based on these findings, it can be concluded that the problem based learning method used in class V of SD Negeri 010 Talontam for the 2022/2023 academic year has improved students' reading literacy skills.

This research discusses the work of the members of the Pademangan Police Substation (Polsek Pademangan). It utilizes a qualitative research approach with the aim of understanding the compliance of the members at Polsek Pademangan. Compliance is an attitude or behavior of individuals or groups that adhere to rules, norms, or regulations established by the relevant authorities or organizations. Compliance can also be defined as the attitude or behavior of individuals or groups in following and adhering to established rules, norms, or regulations. Compliance reflects an individual's adherence to prevailing standards, whether they be legal, organizational rules, ethics, social norms, or other provisions governing behavior and actions. The purpose of compliance is to maintain order, justice, security, and efficiency in various life contexts, such as within society, organizations, or government institutions. Through compliance, an individual or group is expected to behave in accordance with established norms and not violate existing rules. Compliance often serves as the foundation for the functioning of law, ethics, and management in various sectors of life, including the business world, education, government, and society. Compliance can also be linked to an individual's responsibility towards their environment and the surrounding community. Through compliance, individuals contribute to the development and maintenance of norms that help preserve harmony and the common good. In various aspects of life, compliance is an important principle for maintaining social function and running organizations or communities efficiently and fairly.

This research aims to analyze the Arabic-Malay script learning process in class V at MIS YPI Batangkuis using descriptive qualitative methods. The research method in this study was carried out using 2 (two) data collection techniques, namely interviews and observation. The objects of this research were 30 students in class IV MIS YPI Batangkuis. Data collection techniques in this research were carried out using tests and questionnaires which took place face to face with students. Data analysis methods include assessing writing test scores, calculating the percentage of reading ability, as well as evaluating overall results to understand the effectiveness of teaching Arabic-Malay. It is hoped that the findings from this research will provide a more comprehensive view of the teaching strategies that best support Arabic-Malay language learning in the fifth grade environment of MIS YPI Batangkuis. The results of this research can be a reflection to improve existing teaching methods. By understanding the successes and challenges in the learning process, more effective strategies can be developed to improve students' understanding of Arabic-Malay. It is hoped that the implications of this research can help develop better teaching guidelines and improve the quality of Arabic-Malay language education at a broader level.

This research aims to analyze the Arabic-Malay script learning process in class V at MIS YPI Batangkuis using descriptive qualitative methods. The research method in this study was carried out using 2 (two) data collection techniques, namely interviews and observation. The objects of this research were 30 students in class IV MIS YPI Batangkuis. Data collection techniques in this research were carried out using tests and questionnaires which took place face to face with students. Data analysis methods include assessing writing test scores, calculating the percentage of reading ability, as well as evaluating overall results to understand the effectiveness of teaching Arabic-Malay. It is hoped that the findings from this research will provide a more comprehensive view of the teaching strategies that best support Arabic-Malay language learning in the fifth grade environment of MIS YPI Batangkuis. The results of this research can be a reflection to improve existing teaching methods. By understanding the successes and challenges in the learning process, more effective strategies can be developed to improve students' understanding of Arabic-Malay. It is hoped that the implications of this research can help develop better teaching guidelines and improve the quality of Arabic-Malay language education at a broader level.

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.

This research aims to investigate the impact of Ta'lim Muta'allim book learning strategies on the character formation of Islamic students in boarding schools. Boarding schools play a significant role in character education and the promotion of Islamic values among their students. The Ta'lim Muta'allim book, as a classical text commonly used in boarding schools, is considered to have significant potential in shaping the character of students. The research employed a qualitative case study approach at Al-Ihsan Boarding School, located in Central Java, Indonesia. Data were collected through interviews, observations, and document analysis. The research participants included students and instructors at the boarding school. The findings of the research indicate that the utilization of learning strategies centered around the Ta'lim Muta'allim book significantly contributes to character formation among the students. Students engaged in deep and reflective learning about the contents of the Ta'lim Muta'allim book displayed a substantial improvement in their understanding of Islamic values, ethics, and morality. Furthermore, these learning strategies also played a role in fostering discipline, patience, and perseverance among the students. This research provides valuable insights into the importance of incorporating the Ta'lim Muta'allim book into the boarding school curriculum and employing appropriate learning strategies to achieve character development objectives. These findings can serve as a guide for other boarding schools in their efforts to enhance character education effectiveness in the face of evolving contemporary challenges.

Developing countries tend to experience inflation, countries with inflation rates of less than 3% are still achieving normal standards, while countries with high and unstable inflation experience economic instability. increase in prospects. A general and continuous decline in the price level of goods and services in a country leads to higher levels of poverty and unemployment. This study uses quantitative methods using time series data collected between 2016 and 2020 and statistical calculations using SPSS. The results showed that the inflation rate was 3.532> t table 2.306 and the significance level was 0.039 < . 0.05, which means that inflation affects Indonesia's economic growth / Growth Domestic Product (GDP).

Students are less motivated in the learning process. This study aims to observe the application of ice breaking to increase student learning motivation in class I A UPTD SDN 66 Kanjitongan Maros Regency. The research was conducted using the classroom action research (PTK) method with two cycles, each cycle consisting of three meetings consisting of 27 students (13 boys and 14 girls). Each meeting was carried out with four stages, namely planning, acting, observing, and reflecting. The results showed that student learning motivation in cycle I, obtained 66.67%, and increased in cycle II to 81.48%. Therefore, the application of ice breaking can increase student learning motivation in class I A UPTD SDN 66 Kanjitongan Maros Regency.

The Karang Taruna Organization (KARTAR) in Jati Sidoarjo Village, especially KARTAR RW 01, has become a significant entity in community development and empowerment efforts. With various work programs and activities, KARTAR RW 01 has succeeded in making positive contributions that have had an impact on revitalizing the spirit of youth participation. Through purchasing glass drinks when someone dies, environmental activities, and security monitoring by providing CCTV, KARTAR RW 01 is able to create a better community environment. The impact of this participation can be seen in easing the economic burden on the community, increasing environmental security, and reviving the spirit of participation of young people who were previously less involved in community activities. Regulatory support, such as Youth Law no. 40 of 2009 and Minister of Home Affairs Regulation Number 114 of 2014, strengthen the role of KARTAR RW 01 in youth empowerment. As an awareness agent, this organization not only participates in physical activities but is also involved in increasing the awareness and sensitivity of the younger generation towards the surrounding environment. The concept of youth participation in development, in line with national ideals and regulations governing youth empowerment, is reflected in the practices of KARTAR RW 01. This organization is not only an implementer, but also a pioneer of these values ​​in every activity. Thus, youth participation in KARTAR RW 01 is not only fulfilling social responsibility, but also becoming a real means of achieving national goals in developing an inclusive, just and sustainable society.

This research uses qualitative methods with semiotic analysis from Roland Barhes. Semiotics is a method for analyzing signs to find meaning in social and cultural phenomena. The aim of this research is to find out what visual meaning is contained in the Ichsan Gorontalo University logo which is used as an agency identity in terms of denotation, connotation and myth. Corporate identity is a reflection of the vision and mission which are visualized through the logo. This research uses a qualitative descriptive method, namely the data collected is in the form of words and images. With the right logo, the message regarding the company's desired identity can be represented effectively. Data collection techniques use documentation/library techniques and observation. The results of this research will explain the meaning of the Ichsan Gorontalo University logo which has signs/symbols and colors that will be differentiated based on Roland Barthes' approach.

Al- Quran a part from its position as the main source of Islamic teachings, the Koran is also a significant one. Therefore, since the time of the Prophet Muhammad SAW, and his companions until now, the ulama have produced various works of interpretation with a variety of methods and styles as their reflection on the Al-Quran. However, these interpretations are not an easy thing, because a person's understanding cannot be separated from several factors such as scientific background, experiences, socio-political conditions and so on. The problem regarding the view of death is that recently there has been no clear definition of death, as a result of increasingly sophisticated technology and also the existence of several deaths before entering the era of technological sophistication. Death in the world of modern medicine has the definition of the end of certain biological functions, the cessation of vital organs. such as breathing, heart rate, or blood pressure. However, advances in medical technology have given rise to controversy regarding what criteria should be used to determine whether a person is dead, because currently, in the world of modern medicine, the reference for determining death is the death of the brain stem (brain death).

The study aims to explain forms of speech and hypnosis in a TV show "reports Sir! An episode of "ganjar pranowo" interrogation. The research method used in this study is a qualitative type of descriptive method. Data was generated via both the speech of the lokusi and the illegation described by the players. The research data source is a sentence or a dialogue told by a TV performer. The data-gathering techniques of this research are using wiretapping techniques. The study obtained as many as 5 known force-of-speech data and 3 self-contained, reflective, commissar, expressive, and declarative ative data of the study. Researchers have concluded that the most powerful types of speech speech have occurred in the study as types of expressive speech.  

By using Times Series data from 2017 to 2022, this research aims to analyze and understand the impact of investment and labor variables on the GDP of Binjai City. A quantitative approach was used in this research by utilizing data from two sources, namely the Central Statistics Agency (BPS) and NSWI. The method applied is ordinary least squares with the classic assumption test, as well as data processing using E-Views 12 software. The research results show that investment has a probability value of 0.92, which is much greater than 0.05. This is supported by the t-calculation value, which is smaller than the t-table (-0.108876 < 3.18245), which indicates that investment has a negative and significant impact on the GRDP of Binjai City. Meanwhile, the labor value is 0.55 > 0.05, indicating that labor has a negative and significant impact on the GDP of Binjai City, as reflected in the comparative value of t-count and t-table (0.666775 < 3.18245). Furthermore, when the two variables are evaluated simultaneously, the F probability value of 0.670525 is greater than 0.05. This indicates that, together, these two variables do not have a significant impact on GRDP in Binjai City.

The presentation of Consolidated Financial Statements is regulated by the guidelines contained in the Statement of Financial Accounting Standards (PSAK) 65. Apart from these regulations, there are two additional PSAKs which regulate relevant aspects related to the presentation of Consolidated Financial Statements, namely PSAK 22 concerning Accounting for Business Combinations and PSAK 15 concerning Accounting for Investments in Associated Companies. This study aims to analyze the presentation of the Statement of Financial Accounting Standards (PSAK) 65 and its relevance to PSAK 22 and PSAK 15 in the context of preparing the Consolidated Financial Statements of PT Mulia Industrindo Tbk. The research method used is literature review with reference to on exploring published literature sources, especially articles has been published in a scientific journal. The research results show that PT Mulia Industrindo Tbk. hasimplementing PSAK 65 and being relevant to PSAK 22 and PSAK 15 in its consolidated financial statements is proven apply the ownership consolidation method in using its financial statements, which indirectly reflect activities business combination.

Salak farmers in South Tapanuli Regency, North Sumatra, face the challenge of low prices during harvest season. To overcome this, they developed salak fruit processing into salak dodol. This step is expected to increase the economic value of their products. The biblical value that can be linked to the solution provided by the farmer group is Genesis 2:15. This verse reflects the value of hard work and human effort to cultivate and maintain natural resources, in line with the salak farmers' efforts in processing salak fruit into salak dodol. This study used a qualitative approach with interviews of salak processing industry employees and analysis of related literature. The processing process involves cleaning, cooking, adding brown sugar and coconut milk, and forming the dough into dodol. The result not only increases economic value, but also provides health benefits. Dodol salak has high economic value, opens local business opportunities, creates jobs, and supports regional economic growth. The product also provides a healthy and delicious food alternative. The positive impact is seen in the improvement of the welfare of the local community, diversification of farmers' income sources, promotion of cultural heritage, and tourist attraction. Processing salak into salak dodol not only increases economic value but also supports the economic growth and welfare of salak farmers, making this practice a sustainable solution.

This research discusses the development of social studies material at MIS Aisyiyah North Sumatra by integrating the teachings of the Koran and Hadith. Involving critical analysis of existing materials, this research sets out development steps that ensure alignment with Islamic principles. Methods include identification of material, assessment according to Islamic values, and preparation of new material. Teacher and stakeholder participation is integrated to ensure acceptance and effectiveness of implementation in the educational environment. This research is expected to provide practical guidance for MIS Aisyiyah and similar madrasas, enabling the development of social studies material that reflects Islamic values, strengthening students' understanding of social studies while strengthening the moral and spiritual foundation.

This research discusses the development of social studies material at MIS Aisyiyah North Sumatra by integrating the teachings of the Koran and Hadith. Involving critical analysis of existing materials, this research sets out development steps that ensure alignment with Islamic principles. Methods include identification of material, assessment according to Islamic values, and preparation of new material. Teacher and stakeholder participation is integrated to ensure acceptance and effectiveness of implementation in the educational environment. This research is expected to provide practical guidance for MIS Aisyiyah and similar madrasas, enabling the development of social studies material that reflects Islamic values, strengthening students' understanding of social studies while strengthening the moral and spiritual foundation.

The purpose of this research is to determine (1) Difficulty in calculating in class II of SD Negeri 1501 Hurung Jilok. (2) The teacher's efforts to overcome students' difficulties in calculating using number media in class II of SD Negeri 1501 Hurung Jilok. The type of research used is Classroom Action Research (PTK) which consists of 2 cycles, each cycle consisting of planning, implementation, observation and reflection. This research was carried out in class II of SD Negeri 1501 Hurung Jilok. The data sources in this research were divided into two, namely (1) primary data, namely students of class II of SD Negeri 1501 Hurung Jilok, (2) secondary data, namely teachers of class II of SD Negeri 1501 Hurung Jilok. . Data collection techniques in this research were obtained through observation, oral tests and documentation. The data analysis technique in this research is a qualitative data analysis technique. Based on the results of the research carried out by the author, conclusions can be put forward: (1) The difficulty in calculating in class II of SD Negeri 1501 Hurung Jilok based on the results of observations of the level of difficulty in calculating in the pre-cycle stage, there were 13 students experiencing difficulties in learning arithmetic, while 14 students did not have difficulty learning arithmetic. Based on the results of these observations, researchers want to overcome students' difficulties in calculating using number media in class II of SD Negeri 1501 Hurung Jilok. Because by using number media, learning will be more fun so that students will find it easier to overcome counting difficulties. (2) The teacher's efforts to overcome students' difficulties in arithmetic using number media in class II of SD Negeri 1501 Hurung Jilok have been resolved, because with each action taken, students' arithmetic difficulties begin to decrease gradually, as in cycle I, students' difficulties in arithmetic using using number media in class II of SD Negeri 1501 Hurung Jilok experienced a decline, namely the remaining 6 students or 22.22% who experienced difficulties in learning arithmetic, while 21 students or 77.78% had no difficulty in learning arithmetic, and in cycle II students had difficulty in learning arithmetic. arithmetic using number media in class II of SD Negeri 1501 Hurung Jilok cycle II experienced a decrease from the previous cycle, namely there was 1 student or 3.70% who had difficulty learning to count, while 26 students or 96.30% had no more difficulty in learning counting. So it can be concluded that by using number media, the numeracy difficulties of class II students at SD Negeri 1501 Hurung Jilok can be overcome.