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The increasing use of social media in society, especially among teenagers, shows significant technological advances. The easier access to the Internet and social networks, the negative impacts of globalization especially afflict many young people who exhibit violent, pragmatic, desperate, selfish, and hopeless behavior. The cyberspace industry creates a young generation that is passive, does not think critically, is negatively reconciled, and is not creative. Positive campaigns on social media and active participation of the younger generation in sharing positive experiences and stories about their homeland can be a catalyst for building a positive atmosphere in the digital realm.  In writing this article, the author used two methods, namely, interviews and literature studies. In the interview method, the author interviewed several sources to find out their knowledge and opinions about the national vision. Then by using the literature study method, the author sources his data through books, and other scientific articles related to the national vision.

The activities of Dedication to the Society (PkM) with the aim of educating the children of Sekami in the Waitiu Parish of St. Alfonsus Maria de Liguori Lewotala are important activities for shaping the character of children of the Sekami. This is done because today many Sekami children are trapped in life behaviors that deviate from Christian teachings like stealing, making dirty words, disrespecting parents, teachers and peers, not engaging in spiritual activities and so on. The activity aims to cultivate and shape the character of the Sekami children in the Waitiu Parish of St. Alfonsus Maria de Liguori Lewotala through religious education activities. The method in this devotional activity is in the form of cultivation and education to the children of Sekami through presence, involvement and also sharing of faith. This dedication takes place every Saturday afternoon in May 2024. The result of this activity is the children of the Waitiu Parish of St. Alfonsus Maria de Liguori Lewotala.becoming increasingly aware and growing in himself the Christian character of life by engaging in various activities programmed by animators-animatrists in order to make himself a superior human being later on who is firmly attached to Christian teachings.

Internalization is essentially a process of instilling something, beliefs, attitudes and personal (personal) values that manifest into social behavior. however, the planting process grows from within a person to the appreciation of a value. The background to the problem of this research is that there are several students who violate regulations and lack norms towards each other, however, with the very rapid development of technology, it is feared that it could disrupt the activities of students in carrying out activities at Islamic boarding schools, especially in Tahfidzul Qur'an activities.This research aims to determine the activities and application of methods, spiritual and social education values, as well as the internalization of spiritual and social education values in Tahfidzul Qur'an activities at PPTQ Al-Munawwar Temanggung. This research uses a qualitative type of research using a descriptive approach. Qualitative research is research with data collection procedures using observation, interviews and documentation methods. in technical data analysis, researchers collect data, reduce data, present data, and draw conclusions. Data validity is checked by data triangulation, namely an examination technique that utilizes untadz or ustadzah, administrators, and students as informants to check or compare the data.The results of this research are that there is no special method for memorizing the Al-Qur'an, the method for memorizing the Al-Qur'an is adjusted to the abilities of each student. There are spiritual education values contained in Tahfidzul Qur'an activities, namely the value of monotheism education, the value of piety education, and the value of moral education. Meanwhile, the social education values of Islamic boarding school students cannot be separated from the intervention of the security council and also the role of Ustadzah religious teachers in the behavior of Islamic boarding school students. There are three strategies used in the process of internalizing the spiritual education values contained in Tahfidzul Qur'an activities, namely habituation, providing an example, and providing mentoring or a personal approach. Meanwhile, the process of internalizing the values of social education in Tahfidzul Qur'an activities, namely by placing the Islamic boarding school in the vicinity of the community, will get used to frequent direct contact, such as in terms of sharing, socializing, community activities, including the main event of the Islamic boarding school, namely the Haflah celebration which is held 2 once a year.The novelty element of this research is that the spiritual and social educational values that are internalized into Tahfidzul Qur'an activities will be able to shape the character of students, because Tahfidzul Qur'an can be used as a tool to increase intelligence, abilities, develop attitudes, increase potential. self and can form students who are responsible, intelligent and creative.  

Hate speech is an expression or opinion expressed to attack an individual or group. In the era of globalization, technological developments have advanced so much that it is easy for any group in society to access social media, for example Instagram and Tiktok, easily and freely. The results of the analysis show that there are various kinds of speech acts, including expressive and directive speech. The comments given by netizens show that they can give their opinions freely regarding Teuku Ryan's Instagram or Tiktok account. The hate speech contained in the comments column includes insults, provocations and blasphemy. This shows that the use of hate speech language is often used by netizens in the comments column and the use is considered normal because it expresses opinions. So it is recommended that public figures should be more careful in sharing or conveying something and avoid anything that is controversial, because as a public figure, their behavior will definitely attract the attention of many people.

The use of technology has become the main key in increasing efficiency in the oil and gas marketing and trading industry. This research investigates the implementation of Pancasila values ​​in the context of acculturation of technological innovation to increase efficiency in oil and gas marketing and trading activities in Indonesia. Through literature analysis, this research identifies Pancasila values ​​as a moral and ethical foundation that can guide positive transformation in business practices. This research also explores how technological innovations, such as digitalization and automation, can be combined with Pancasila values ​​to create a more efficient and sustainable system in the oil and gas industry. It is hoped that the results of this research will provide a better understanding of how technology influences efficiency in oil and gas marketing and trading, as well as provide useful recommendations for the oil and gas industry to utilize technology in accordance with the reference value of "Social Justice for All Indonesian People" in order to create fair distribution. and equitable distribution of oil and gas resources for the benefit of all Indonesian people. In this context, implementing the 5th principle means ensuring that the economic and social benefits of the oil and gas industry are not only enjoyed by a few people or regions, but are distributed fairly to all levels of society. This could include sharing income from oil and gas activities, environmental protection, and creation equal employment opportunities.

The purpose of this study is to assess the comparative financial performance between conventional and Islamic banks in Indonesia by considering factors such as profitability, liquidity, operational efficiency, and credit risk. Using a qualitative approach and literature review method from various credible sources, the results show that conventional banks tend to use ROA, ROE, CIR, and NIM as the main profitability indicators; Islamic banks also use NPF and FDR. CAR and NIM affect Islamic banks' profitability positively against ROA, while BOPO affects conventional banks' ROA negatively. In terms of liquidity, Islamic banks have an advantage due to the yield principle applied. This is indicated by the current ratio, quick ratio, money ratio, and loan-to-deposit ratio, which show their ability to meet short-term obligations better compared to conventional banks. BOPO shows the operational efficiency of Islamic banks thanks to the principles of fairness and sustainability, while conventional banks excel in revenue management from assets and investor capital. The profit-sharing system in Islamic banks lowers credit risk compared to conventional banks. Although the operating principles of the two types of banking are different, this study found that each type of banking exhibits strengths and weaknesses in terms of profitability, liquidity, efficiency, and credit risk. It is hoped that these results will aid the growth of the Indonesian banking industry and help bank management and relevant stakeholders make informed decisions.

As a solution to overcome the problems in the Cost Recovery Production Sharing Contract system, the Government of Indonesia through the Ministry of Energy and Mineral Resources has issued Regulation of the Minister of Energy and Mineral Resources of the Republic of Indonesia Number 08 Year 2017 on Gross Split Production Sharing Contract. This new regulation was issued due to the decline in the discovery of oil and gas reserves and the decline in non-tax state revenue (PNBP) from the upstream oil and gas sector. The Gross Split Production Sharing Contract scheme also aims to reduce bureaucracy in investment to attract investors to conduct exploration and exploitation in Indonesia. This study aims to analyze the legal aspects related to Gross Split regulations in improving the investment climate in the upstream oil and gas sector, as well as to evaluate the role of the Oil and Gas Special Task Force as an institution responsible for controlling and supervising the activities of the Cooperation Contractor in the Production Sharing Contract.

Social media is one of the marketing tools that can be used by businesses to get the attention of their consumers. Social Media Marketing is a strategy used by companies and has the aim of attracting consumer attention by obtaining a wider target market. So the purpose of this study is to determine whether Social Media Marketing has an influence on Consumer Loyalty. The theory used in this study is the theory of Social Media Marketing including, Online Communities, Interaction, Sharing of Content, Accessibility, Credibility and the theory of Consumer Loyalty which includes repeat, retention, referalls. This research uses quantitative methodology with survey method. The population used in this study were followers of the @msglowbeauty Instagram account who had made purchases on Ms Glow products more than 2x. The technique used was simple random sampling with a sample size of 80 respondents. The results of this study indicate the average value of respondents' answers to the variable (X) of 4.23, this value is classified as high (Agree) and the average respondent's answer to the variable (Y) of 4.54 which is also predominantly high (Agree). A considerable influence can be seen from the correlation (R) value of 0.795 which is arguably high or strong and the R Square value of 0.631 or 63.1% of the effect while the remaining 36.9% is influenced by other things.    

The concept of accrual accounting is a basis commonly applied in financial institutions in Indonesia. However, Islamic banks have a different perspective on implementing the accrual accounting concept. This research aims to analyze the application of accounting recording methods with the concept of accrual accounting in sharia banking. The research method is descriptive qualitative research with data collection techniques in the form of library research. The findings show that the implementation of the accrual accounting concept in sharia banking cannot be fully implemented because there are elements that conflict with sharia principles. These elements are uncertainty and gharar, as well as the high potential for institutions to fall into earnings management practices. This makes sharia banking apply a limited accrual method and adapt it to sharia principles. In calculating profit sharing, Islamic banking does not apply accrual accounting because it requires real cash inflows and receipts. Islamic financial institutions can use accrual accounting for financial reports which aims to increase transparency and accountability before stakeholders.

Companies such as financial institutions in carrying out operational activities always want to obtain high profits such as profit engineering. Earnings engineering is one of the contemporary issues in finance, especially in Indonesia. In several reports in a large company there are 77% of senior managers involved in unethical behavior by carrying out scandals that are motivated by earnings management. This is problematic for the development of accounting, especially sharia accounting. Study aims to analyze the implementation of Islamic earnings management in Islamic accounting. In this study teh method use is the literatur review by collecting secondary data from various related journal. The results show that there are still earnings engineering practices in companies and financial institutions in Indonesia. For this reason, sharia principles really need to be emphasized in order to improve the quality of sharia accounting that is completely free from fraudulent practices. One of the appropriate efforts is to apply sharia accounting in conducting profit-sharing financing, proper and effective monitoring must be carried out with adequate supervision and reporting, so that companies such as Islamic banks or companies can avoid earning management and profit engineering. Financial institutions that apply sharia accounting principles are required to implement Islamic earnings management as a profit management practice in accordance with Islamic religious rules and ethics.

This research aims to analyze the influence of Sharia Compliance and Good Corporate Governance on Fraud in Sharia Commercial Banks in Indonesia. The period in this research is 4 years from 2019 to 2022. This research uses secondary data such as financial reports and reports on the implementation of Good Corporate Governance. The sampling technique in this research is Purposive Sampling. This research uses multiple linear regression analysis. The independent variable in this research uses Sharia Compliance with the proxies Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance. Meanwhile, the dependent variable uses Fraud at Sharia Commercial Banks in Indonesia. The results of this research show that the Islamic Income Ratio has a significant effect on fraud, the Profit Sharing Ratio has no significant effect on fraud, the Zakat Performance Ratio has no significant effect on fraud, and Good Corporate Governance has a significant effect on fraud. Meanwhile, simultaneously it shows that the variables Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance have a significant effect on fraud in Sharia Commercial Banks in Indonesia.  

This research investigates the prevalent challenges and identifies strategic approaches for effective resource utilization in secondary schools. Through a mixed-methods study involving quantitative analysis and qualitative interviews, the research highlights significant problems such as budget constraints, outdated educational materials, and disparities in resource distribution between urban and rural schools. The study reveals that 75% of surveyed schools encounter difficulties in resource allocation, with urban schools having better access to technology and trained personnel compared to their rural counterparts. Qualitative findings underscore the importance of several strategies to optimize resource usage. Needs-based allocation is identified as a critical approach, with schools that tailor resources to specific needs reporting improvements in student engagement and achievement. The integration of technology, combined with comprehensive teacher training on digital tools, is pivotal in enhancing learning experiences. Moreover, collaboration with the community and local businesses emerges as a valuable source of additional resources and real-world learning opportunities. The establishment of resource-sharing networks among schools is also noted as an effective measure to mitigate the impact of budget constraints and promote a more equitable distribution of materials and expertise. This study contributes to the discourse on educational equity and efficiency, offering actionable insights for policymakers, educators, and administrators. By emphasizing the need for localized solutions, technological equity, and community engagement, the research points towards a more equitable and efficient educational landscape. Future research directions include exploring the longitudinal impacts of these strategies on educational outcomes and the role of policy reforms in supporting resource optimization efforts.    

This research intends to analyze the emotional intellect and ability of Islamic education teachers at SD Negara 191 Kotanopan and to analyze the ability of Islamic education teachers at SD Negara 191 Kotanopan. This research uses descriptive research type. There are also methods of collecting information using observation, question and answer and selection. The result of this research is that the emotional intellect of Islamic education teachers in SD Negara 191 Kotanopan is not good. This is evidenced by the teacher's lack of coolness in dealing with students, the teacher does not often share encouragement with students, and in telling students to pick up dirt the teacher does not prove exemplary in the form of participating and picking up dirt. The ability of Islamic religious education (PAI) teachers at SD Negara 191 Kotanopan is not good. This is evidenced by teachers who arrive at school late, teachers after sharing learning go to eat and do not monitor teaching participants in the learning method, teachers who do not monitor teaching participants when cleaning, teachers only use preaching procedures with constant methods and lack of passion for exploring learning methods, teachers who do not organize category space during the learning method.

This journal discusses the legal requirements for fish catch as the object of a production sharing agreement in Pohuwato Regency. In the context of business cooperation between ship owners and crew members, production sharing agreements have become common practice, although they are often done verbally. This research aims to examine the legal requirements that must be fulfilled by fish catches in order to be the object of a valid production sharing agreement. In this research, normative research methods were used with a legislative approach, a case approach and a conceptual approach. The data used is secondary data obtained through literature study and analysis carried out qualitatively. The research results show that there are four legal conditions that must be fulfilled in an agreement, namely agreement between both parties, ability to carry out the agreement, clear and halal objects, and a form that complies with applicable legal provisions. Apart from that, it was also stated that Law Number 16 of 1964 concerning Fishery Profit Sharing provides an outline of the minimum percentage of profit sharing that must be received by fishermen. However, this research also reveals that the production sharing agreement system in Pohuwato Regency does not always work as it should, especially due to inhibiting factors such as low levels of education. Therefore, the legal protection of fishermen as parties entering into production sharing agreements needs to be improved. In conclusion, to fulfill the legal requirements for fish catch as the object of a production sharing agreement, there needs to be an agreement between both parties, fulfillment of applicable legal requirements, as well as adequate legal protection for fishermen as parties involved in the agreement. Efforts to increase legal understanding and awareness of fishermen's rights need to be made to ensure fairness in the distribution of fish catches in Pohuwato Regency.

The aims of this research are: 1) To determine the implementation of the independent curriculum in Islamic Religious Education courses at SMA N 1 Mojotengah Wonosobo. 2) To find out the problems of implementing an independent curriculum in learning Islamic Religious Education at SMA N 1 Mojotengah Wonosobo. 3) To determine efforts to overcome the problems of implementing the independent curriculum in Islamic Religious Education subjects at SMA N 1 Mojotengah Wonosobo.This research is qualitative research where the research is descriptive qualitative type. The method used in this research uses research methods. With the research subjects being the school principal, deputy head of curriculum, Islamic Religious Education subject teachers, female students in class X and class XI. In this research, data collection techniques used observation, interviews and documentation. To analyze the data the author uses data reduction, data presentation and conclusions.The results of the author's research conducted in the field show that, 1) The implementation of the independent curriculum in Islamic Religious Education subjects at SMA N 1 Mojotengah Wonosobo goes through several stages of activities, namely preparation of PAI teachers in implementing the Independent curriculum, implementation of Independent curriculum learning, assessment of Independent curriculum learning . 2) Problems in implementing the Merdeka curriculum in PAI subjects at SMA N 1 Mojotengah Wonosobo include a lack of training, less than optimal differentiated learning, and a mindset that has not changed. 3) Efforts to Overcome the Problems of Implementing the Independent Curriculum in PAI Learning at SMA N 1 Mojotengah Wonosobo include attending workshops, increasing teacher creativity, sharing to change the mindset in teaching.

This article is a report study on the development of a learning school management model of Lhokseumawe Sukma National School and the promotion of educational standards with the aim of sustainable educational development. The research focuses on the school profile of Sukma Nation students and the achievements and challenges of the program in its implementation. The study is qualitative and uses survey methods. Information gathered through documents and interviews with relevant authorities, including focus group observations. The study also presents various manifestations of Sukma Bangsa school innovations. The results specifically show that institutional leadership is related to the implementation of five main categories of learning schools, which are personal leadership, shared vision, mental models, situated thinking and group learning. The order of applications according to the system can be seen in the changes in the behavior of the individual regarding information management, information sharing, interpretation and information search. In addition, the student and school management model has become an important part of achieving school effectiveness.

This study to determine the use of revenue sharing funds of tobacco products excise as a health restoration instrument in Kediri City in 2023 and the effectiveness of Minister of Finance Regulation Number 215/PMK.07/2021 related to the use of revenue sharing funds of tobacco products excise as a health restoration instrument in Kediri City. Qualitative empirical legal research constitutes this study. Data sources and types consist of primary and secondary information. Interviews with representatives of the Kediri City Health Office and the Kediri City Regional Secretariat were utilised to acquire the data. The findings of this study indicate that the health recovery efforts in Kediri City have been largely ineffective due to inadequate implementation of the budget plan. In addition to the aforementioned, the efficacy of Minister of Finance Regulation Number 215/PMK.07/2021 is hindered by a number of obstacles pertaining to law enforcement, facilities, the community, and culture.

Profit-sharing system in Islamic banks is one of the applications of Sharia since interest contradicts Islamic law. Islamic banks can engage in banking activities like non-Islamic banks as long as they do not contradict Sharia principles. Salam accounting is in the financial statements of PT Bak Syariah Indonesia and to ascertain the conformity of the accounting implementation with PSAK No. 59 and the Fatwa of DSN MUI. aimed at providing an overview of the object based on observable facts and providing an examination of the financial statement application comparison between the research item, PSAK No. 59, and the DSN MUI Fatwa. The findings indicate that PT Bak Syariah Indonesia employs Salam contracts with the following service items in order to execute Sharia accounting for Sharia service products: The application of Sharia accounting for Sharia service goods at PT Bak Syariah Indonesia, as well as Qardh: Haji Guarantee Fund, Export L/C, is in accordance with PSAK No. 59.

The purpose of this study is to analyze the pig production sharing agreement between the Village Head and the community according to the Civil Code in Loborai Village, East Sabu District, Sabu Raijua Regency, East Nusa Tenggara Province. In the process of this research, the author uses empirical research methods with the aim of research to find out and describe various matters related to the implementation of the pig production sharing agreement in Loborai Village, East Sabu District which will provide benefits in the form of rational thinking in an effort to answer various problems related to the pig production sharing agreement in Loborai Village, East Sabu District. The results of the research show that the form of pig profit-sharing agreement carried out by the village head with the community is carried out in written and unwritten (oral) forms. The written agreement is carried out by the community in the form of an agreement in the division of profit sharing for pigs. Whereas in the oral form, the village head and the community make an agreement to raise pigs and the results of the livestock if they breed and have results from the pigs will be shared with the community to maintain the results of the pigs that have been given. If there is a problem in the pig profit-sharing agreement between the village head and the community in raising pigs, for example, in this case the community is negligent so that the pigs die, then the village head as the owner does not sue but is resolved properly.  However, another thing that is absolute to note is that the agreement made and carried out must be in good faith. 

Facebook social media (social media) has a significant influence on interaction, this social media is one of the choices of social media users in sharing information both entertainment and other important information. Social media users use this platform to increase religious knowledge that can be easily accessed. This study tries to reveal how much the interaction variable on Facebook has an influence on the variable of increasing users' religious knowledge. This study was designed using a quantitative research approach that uses a percentage formula to obtain the magnitude or percentage of influence for users. The respondents of this study amounted to 20 people who were randomly selected from the population of Facebook social media users and took data sources for 2 weeks. The results showed significance between variables, namely 90% of interactions on Facebook influenced the increase in religious knowledge with 70% active users online every day. Other Jawabab given by respondents were 90% of users accessing general knowledge, 85% accessing entertainment, 75% accessing viral news, the rest of others amounting to 65%.