Publication Search

this activity aims to analyze the implementation of the Teaching Activity Program, School Administration and Participating in the School Activities at State Elementary School 01 Sebetung Menyala. This research was conducted at State Elementary School 01 Sebetung Menyala. The researcher used a descriptive qualitative approach. This research was conducted from September 02, 2024 to January 10, 2025. The subject in this study were students from class I to VI at State Elementary School 01 Sebetung Menyala. The data sources in this study were primary data sources and sekuder data sources. Primary data sources, namely the author, can be obtained from the implementation of Field Experience Practices Program at State Elementary School 01 Sebetung Menyala and sekuder data source, namely obtained from a reference source of various research journals that comply with this research. Data collection techniques used are observations directly with the principals to see each corner of the school and documentation by taking several photos used as evidence. The approach method used on the implementation of this Field Experience Practice program is a direct empowerment method through the stages that have been compiled by the Field Experience Practices committee. The result that this program has a positive impact on students, teachers, and schools. This is indicated by the fact that students participate in the learning given then show better literacy levels and numeracy.  

This study aims to analyze how internal control and ownership structure influence the quality of consolidated financial statements in public companies in Indonesia. The research adopts a literature review approach to analyze the impact of internal control and ownership structure on the quality of consolidated financial statements in public companies. Data was obtained through relevant secondary literature, such as academic papers, books, and research reports related to the impact of ownership structure changes on the consolidated financial statements of companies in Indonesia. The researcher conducted a literature search through online databases, such as Google Scholar, using relevant keywords and only considering trustworthy and relevant findings. The researcher also expanded the review by considering various perspectives to gain a more comprehensive understanding. The results of the study are divided into several main sections, including the quality of financial statements, consolidated financial statements, and the impact of internal control and ownership structure on public companies. The study concludes that strong internal control has a significant positive impact on the quality of consolidated financial statements, acting as a mechanism to prevent fraud and maintain the integrity of financial data. Strict controls improve compliance with accounting standards, making the reports more transparent and reliable. In addition, institutional ownership has been proven to have a significant positive impact on the quality of financial statements, as it encourages transparency and external oversight. However, managerial ownership does not show a significant impact, indicating that the incentives from managerial stock ownership are not strong enough to influence the improvement of financial statement quality.    

This study is intended to find out and provide tangible evidence of the influence of Capital Intensity and Debt Level on Tax Aggressiveness in Property and Real Estate companies listed on the Indonesia Stock Exchange. This observation uses Tax Aggressiveness as the dependent variable and Capital Intensity and Debt Level as independent variables. This study uses a quantitative descriptive approach. The sample in this observation uses a purposive sampling method using financial report data for 5 years, and journals that have been researched by the researchers. The type of data for this research is secondary data obtained from the analysis of financial report data, international journals, national journals, astikels, and books. This hypothesis was tested using descriptive statistical analysis, classical assumption tests, multiple regression tests and hypothesis tests, namely the r analysis test and the t test. The results of this study show that Capital Intensity and Debt Level have a significant positive impact on Tax Aggressiveness.

The purpose of this study is to determine the implementation of profit-sharing agreements among fishermen in Campurejo Village. Profit-sharing among fishermen is an agreement made by two or more parties with the shared goal of utilizing capital to generate profits. Profit-sharing has been practiced by Indonesian society for a long time, with its implementation usually carried out verbally without clear documentation. Another issue arising from profit-sharing is the limited access to capital sources for the majority of fishermen. This study uses a qualitative approach with an ethnomethodology method, and data collection techniques include documentation, interviews, and observation. Interviews were conducted with the "Juragan" fishermen and the "Belah" fishermen. The data analysis technique used in this study is data triangulation. The results of this study show that the profit-sharing practiced by the fishermen community in Campurejo Village follows the mudharabah profit-sharing model, with a profit-sharing ratio of 50% to 50% and 60% to 40%. The profit-sharing practiced by the fishermen community is in accordance with Sharia principles. The researcher recommends documenting transactions in a simple manner to strengthen cooperation with written evidence that will be useful in the future.

Cultural education is crucial for preserving local wisdom, especially in Indonesia, which is rich in diverse traditions and cultures. However, there are many challenges in maintaining it, particularly in the era of modernization and technological advancement. One way to preserve local wisdom is through education. Education, in general, plays a role in civilization, where the goal of civilization is to improve the quality of humanity, ultimately producing advanced and civilized individuals. Values, knowledge, and cultural practices that have been passed down through generations are known as local wisdom. The aim of this article is to examine how cultural education can help maintain, preserve, and transmit local wisdom to younger generations. Cultural education can enhance appreciation and love for local culture, as well as foster an understanding of local history and identity. A context-based approach allows cultural education to link academic knowledge with everyday life. It can also strengthen public awareness of the importance of preserving traditions. In the face of globalization challenges, cultural education is also vital in raising the awareness of younger generations to differentiate external influences without disregarding indigenous culture. By integrating the values embedded in local wisdom into the school curriculum and promoting education based on local wisdom practices, education can play a key role in preserving local wisdom. Therefore, integrating cultural education into both formal and informal curricula is a strategic step to ensure the preservation of local wisdom in the modern era. Education based on local wisdom helps teachers, students, and schools preserve the potential of each region and generate learning that respects cultural diversity.    

This research aims to introduce a linguistic approach in studying Islamic studies problems. Oni’s research also introduces Islamic studies on polygamy using Syahrur’s perspective linguistic approach. This research uses a qualitative approach. This research is a library study type, namely content analysis. The research steps were carried out by exploring the research theme until a deep understanding of the linguistic approach and the concept of the Shahrur linguistic approach to the polygamy verse were obtained. The research result show that the linguistic approach in the study of Islam is an effort made to study Islamic problems using a linguistic perspective. The linguistic approach provides an understanding that Islam is very open and can be stuudied using scientific approaches. The linguistic approach aims to study the texts of the Qur’an to find the original meaning of the texts being studied. The result of islamic studies using a linguistic approach provide original meaning so that it can be practiced properly and correctly as it should be. Polygamy in Syahrur’s view is remarrige to widows who have orphan children. Linguistic approach to polygamy, shahrut has different meanings from those determined by the majority of ulama. Syahrur uses linguistic analysis, mathematical analysis and semantic analysis approaches.

The Family Hope Program (PKH) is a social assistance program aimed at improving the quality of life of underprivileged families through access to education, healthcare, and economic welfare. This article explores the implementation of Islamic character education within PKH, focusing on rural communities in Dawuhan Village. The study aims to analyze how Islamic values such as honesty, responsibility, hard work, and solidarity are applied in the daily lives of beneficiary families (KPM). The research employs a qualitative approach with data collection techniques including interviews, observations, and documentation. The findings reveal that Islamic character education in PKH serves as an effective tool to empower underprivileged families, not only by building individual morality but also by enhancing social cohesion and economic welfare. However, challenges such as low community participation, limited infrastructure, and cultural differences remain significant barriers. Recommendations from this study include enhancing the capacity of PKH facilitators, integrating Islamic values into educational modules, and fostering collaboration with religious institutions and local governments to ensure program sustainability. Islamic character education in PKH is expected to become a strategic solution for fostering sustainable social and economic transformation in rural communities

Mastery of the Arabic mufrodat is the main challenge for students in Islamic boarding schools, especially in reading the yellow book which requires a deep understanding of the rules of the Arabic language. This phenomenon reflects the importance of vocabulary mastery in supporting the reading skills of classical Arabic texts. This study aims to (1) analyze the mastery of mufrodat of An-Nidhom Islamic Boarding School students, (2) analyze the ability to read the yellow book, and (3) describe the influence of mastery of mufrodat on the ability to read the yellow book. This study uses a qualitative approach with a descriptive design. Data was collected through interviews and questionnaires involving 18 students as samples. The analysis was carried out with the stages of data reduction, data presentation, and conclusion drawn. The results of the study showed that (1) most of the students had mastery of mufrodat in the categories of very good (55.5%) and good (44.5%), (2) the ability to read the yellow book of students was shown through the accuracy of reading based on the rules of nahwu and shorof, understanding of the content of the reading, and the ability to express the content of the reading systematically, and (3) there was a significant positive influence between the mastery of mufrodat and the ability to read the yellow book, which is supported by grammatical rule-based learning and the active role of Ustadz in the teaching process. This study emphasizes the importance of strategies to strengthen mufrodat learning to improve the ability to read the yellow book in Islamic boarding schools.

Increasing student learning activity needs to use a learning model. In a lesson there are methods that are used systematically which become a unified procedure in the delivery of learning material so that the learning objectives are achieved. This study aims to determine the application of science process skills in science subjects to the activeness of students at MTs Muhammadiyah Parumaan. This research uses a descriptive method with a qualitative approach. This descriptive research method is used because it relates to the topics and problems that will be discussed, namely the application of science process skills in science subjects to the activeness of students at MTs Muhammadiyah Parumaan. The learning activity of VII B students at MTs Muhammadiyah Parumaan was based on the results of the supervision of the school principal when the teacher taught classes using conventional methods, not all students had active learning during the learning process. Researchers apply learning with science process skills. The results showed that the application of process skills to class VII B students at MTs Muhammadiyah Parumaan experienced an increase from the low category to the medium category    

The background of this research is that the transformation of the global economy has encouraged innovation in various sectors, including the Islamic economic sector in recent decades. The emergence of digital financial technology (FinTech) has provided new opportunities for the Islamic economy to encourage inclusive and sustainable growth. This research uses a literature study research method by reviewing and analyzing several journals that are closely related to the topic of discussion. This literature study approach involves collecting, evaluating, and analyzing various relevant literature sources to understand the interrelationship between the Islamic economy, digital fintech innovation, and sustainability principles. The result of this study is that the role of technology in supporting halal transactions includes technology can be an effective tool to increase awareness and understanding of Islamic financial principles, technology can be used as a campaign site to spread information about Islamic economics through interesting and easy-to-understand content, technology can create websites that focus on Islamic economics, and financial transactions can become easier and more efficient. Islamic fintech utilizes technological advances to offer transparent, efficient, and secure financial services to the unbanked. In addition, Islamic fintech supports sustainability by following sharia principles that prohibit riba (interest), gharar (uncertainty), and encourage fair and transparent financing.

This research aims to evaluate the effectiveness of advertising policy in Kuantan Singingi Regency using qualitative methods and a phenomenological approach. The policy evaluation theory used is William N. Dunn's model, which emphasizes six success criteria, namely effectiveness, efficiency, adequacy, equity, responsiveness and accuracy. Data was collected through interviews, observation and documentation, and analyzed using interactive data analysis. The research results show that advertising policies have not been fully effective in achieving the expected goals, such as increasing regional income and arranging the aesthetics of the city. Findings indicate the existence of illegal advertisements that hinder tax revenues and public dissatisfaction with the government's response to their complaints. Even though the resource structure is in place, implementor skills need to be improved to achieve better efficiency. Licensing and supervision procedures are also considered inadequate, and policies do not provide equal opportunities for all business actors, especially small businesses. This research provides recommendations for improving future policy implementation, with the hope of increasing effectiveness and responsiveness to community needs.

Increasingly complex technological advancements demand moral and intellectual improvement. In this case, education plays a crucial role in shaping a smart and noble generation. Islamic Religious Education (PAI) serves as a moral foundation as well as a source of strength that can produce a positive impact on the character building of the Indonesian generation. The study conducted can explore the role of Islamic religious education for strengthening the character of the younger generation in the midst of modern technological advances. By applying a qualitative approach, literature study method that refers to books, research journals, and scientific articles, this study concludes that personality formation through Islamic religious education values is closely related to the achievement of national education, moral values, as well as basic beliefs and local cultural values. The implementation includes teaching values, exemplary, habituation, and the application of sanctions that aim to build student character according to Islamic values.    

religious extremism often arises from a narrow understanding of religious teachings, which leads to hatred and violence. leading to hatred and violence. This article examines how the teaching ofradical love in the Gospel of Luke can be a solution to overcome religious extremism. religious extremism. Radical love in Luke teaches the importance of loving enemies, accepting unconditionally, and promoting peace. This teaching has three main functions: encouraging change in individuals and society, reducing tensions between groups, and replacing hatred with love.As such, Luke's radical love becomes a practical approach to create peace and reduce conflicts brought about by extremism in society.

Indonesia is a country with high religious, cultural and ethnic diversity, where the potential for conflict and intolerance often becomes a challenge in social life. In this context, the Ecumenical Movement plays a strategic role as a forum for Christian unity across denominations to support the development of peace and tolerance in Indonesia. Through an approach to inter-religious dialogue, inclusive education and social action, this movement contributes to strengthening social harmony and building cross-religious solidarity. The Ecumenical Movement succeeded in reducing inter-religious prejudice, promoting respect for diversity, and forming a tolerant young generation. The Ecumenical Movement not only plays a role in strengthening internal relations among Christians but is also an important actor in creating peace and social stability in Indonesia's multicultural society.

The change of Minister of Education is often followed by new policies that cause various reactions among the public, including students and educators. This study aims to understand public perceptions of the change of Minister of Education and its implications for curriculum policy. This research uses a descriptive qualitative approach with a questionnaire-based interview data collection method to educators and students. The results showed that most respondents had positive expectations of the new minister, especially regarding improving the quality of education and reducing the administrative burden on teachers. However, there were concerns about repeated curriculum changes. Respondents emphasized the importance of inclusive communication, strengthening the role of teachers and improving education infrastructure. Active stakeholder support is considered essential in realizing relevant, effective and sustainable education policies.

Research aims to look at the implementation of the bioflog system at the Al Kautsar 561 Islamic Boarding School as an effort to support sustainable agriculture. Using a qualitative approach with descriptive design, this research analyzes the implementation process, benefits and obstacles faced. The research results show that the bioflog system has succeeded in increasing the productivity of tilapia cultivation significantly. Apart from that, this system is also able to reduce the use of chemical fertilizers and improve water quality. Factors that support success include full support from Islamic boarding school administrators and active involvement of students. However, this research also identified several obstacles such as limited resources and weather fluctuations. This research concludes that the bioflog system has great potential to become a model of sustainable agriculture in Islamic boarding school environments. It is hoped that the results of this research can become a reference for other Islamic boarding schools in implementing similar systems and encourage the development of policies that support sustainable agriculture.

MSMEs (Micro, Small, and Medium Enterprises) have an important role in boosting the regional economy, including in Karawang City. One of the MSMEs that attracted attention was Sultan Smoothies, which focuses on selling healthy drinks made from fresh fruits. This research aims to identify the availability of competent workforce, analyze business capital management, evaluate raw material management, and examine marketing strategies applied to support business operations optimally. The location of the research was determined deliberately. Sunday, December 8, 2024. The place is on Jl. HS Ronggo Waluyo, Sukaharja Teluk Jambe Timur, Karawang Regency. This research uses a qualitative method with a study approach. Data analysis was carried out throughout this study and was carried out continuously from the beginning to the end of the study. This research process is in the form of a cycle including data collection, data display, data reduction, and conclusion drawn. The results of the study show that the smoothies business run by Muhammad Rizal is an inspiring example of young entrepreneurs who dare to take risks to achieve financial independence. Despite facing various challenges, he was able to persevere and devise strategies for long-term growth.

The purpose of this study is to find out whether the influence of self-potential, socioeconomic status on interest in continuing their studies to higher education in students of SMK Tirta Sari Surya. This study uses a quantitative approach with a survey method. Data collection was obtained by distributing questionnaires in the form of Google Forms. The data used in this study is primary data obtained from sources or first people. The population of this study consisted of 110 respondents in class XI MPLB at SMK Tirta Sari Surya. The sample used in this study was 86 people using the Slovin formula. The data collected through the questionnaire was measured using a Likert scale with a score of 1 to 5. The data analysis technique in this study uses a Structural Equation Model (SEM) based on Partial Least Square (PLS) with SmartPLS 4.0 software. The results of the study showed that self-potential had a positive and significant effect on students' interest in continuing their studies in SMK Tirta Sari Surya students, socioeconomic status had a positive and significant effect on students' interest in continuing their studies in SMK Tirta Sari Surya students, and self-potential and socioeconomic status had a partial or simultaneous effect on students' interest in continuing their studies in SMK Tirta Sari Surya students.

This study aims to examine the virtues of knowledge from an Islamic perspective as taught in the book Mahfudzot Fadhoilul Iman and to explore its relevance in shaping the spiritual transformation of individual Muslims and their social contributions in the modern era. A qualitative approach was employed, utilizing a literature review method to analyze the key principles outlined in the book.The findings reveal that the book Mahfudzot Fadhoilul Iman emphasizes knowledge as the foundation of faith, guiding humanity toward divine truth. Values such as al-ilmu nurun (knowledge is light) and thalabul ilmi faridhatun (seeking knowledge is an obligation) highlight the importance of knowledge as a spiritual means of drawing closer to Allah. Additionally, the principle khairun naasi anfa'uhum linnaas (the best of people are those who are most beneficial to others) underscores the significant social dimension of knowledge in building a prosperous and harmonious society.This study also finds that the values in Fadhoilul Iman remain relevant to contemporary challenges, such as developing education based on Islamic values and applying ethical knowledge in professional fields. By recontextualizing the teachings of this book, Muslims can utilize knowledge as an instrument to strengthen their faith while contributing meaningfully to the well-being of humanity.

Agroindustry plays a crucial role in the economy, particularly in supporting food security and creating business opportunities in rural areas. However, to remain competitive in an increasingly challenging market, a comprehensive evaluation of financial performance is essential. This study aims to analyze the financial performance of the Tahu Bulat Agroindustry in Buniasih Hamlet, Muktisari Village, Cipaku Subdistrict, Ciamis Regency, using the Du Pont System approach over the 2022–2024 period. The analysis focuses on five key indicators: Assets Turnover, Net Profit Margin, Return on Investment (ROI), Equity Multiplier, and Return on Equity (ROE). The results reveal an average Assets Turnover of 1.42 times, indicating effective asset utilization in generating sales. The average Net Profit Margin of 17.80% reflects the company’s ability to generate net profit from sales. The average ROI of 25.55% indicates efficient asset utilization. The Equity Multiplier has an average of 4.77 times, demonstrating the contribution of the capital structure to asset management. Meanwhile, the average ROE of 125.54% highlights high returns on equity, despite significant declines in the final year. The study concludes that the financial performance of the agroindustry is generally good, but declining indicators in the last year require strategies to improve efficiency and asset management. It is recommended that the company reevaluate its capital structure and enhance operational efficiency to ensure business sustainability.