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The aim of this research is to (1) describe the religious values in the form of belief values in the novel "Buya Hamka" by Ahmad Fuadi, (2) describe the religious values in the form of worship values in the novel "Buya Hamka" by Ahmad Fuadi, (3) describe the religious values in the form of spiritual values in the novel "Buya Hamka" by Ahmad Fuadi, (4) describe the religious values in the form of knowledge values in the novel "Buya Hamka" by Ahmad Fuadi, (5) describe the religious values in the form of practice values in the novel "Buya Hamka" by Ahmad Fuadi. This research is a qualitative descriptive study with a literary sociology approach that focuses on the aspect of religious values. The data source for this research is the novel "Buya Hamka" by Ahmad Fuadi. The data collection technique in this study is done by reading, searching for data, taking notes, and classifying the data. The results of the research on religious values in the novel "Buya Hamka" by Ahmad Fuadi include: (1) religious values in the form of belief values with 11 data, consisting of data about belief in Allah, belief in the Prophet, and belief in predestination, (2) religious values in the form of worship values with 34 data, consisting of data about prayer, fasting, pilgrimage, supplication, remembrance of God, and reading the Qur'an, (3) religious values in the form of spiritual values with 15 data, consisting of data about the feeling of prayers being answered or receiving Allah's help, the feeling of humility during prayer, reliance on Allah, and gratitude, (4) religious values in the form of knowledge values with 7 data, consisting of knowledge about the content of the Qur'an, knowledge about the pillars of Islam, and knowledge about Islamic law, and (5) religious values in the form of practice values with 16 data, consisting of data about willingness to help, giving charity, forgiveness, and patience.

The general research objective is to get an overview of the moral values ​​in a film and to find out the implications for drama learning in high school. This study uses a qualitative descriptive analysis approach, in which the researcher records carefully and carefully the data in the form of words, sentences, pictures, and videos. The use of a descriptive qualitative approach in this study aims to describe and understand the moral values ​​in the film My Nerd Girl. The film My Nerd Girl provides many illustrations regarding moral values ​​that can be presented as role models for students at school. Therefore, in learning drama films this can be presented as an alternative teaching material, especially in discussions about examining the characteristics of elements and linguistic rules in drama texts in the form of scripts or stages and presenting plays in the form of stages or scripts. Researchers found 45 data on moral values ​​in the film My Nerd Girl and have described their implications for drama learning in high school. The most common moral values ​​found were the moral values ​​of helping each other, the moral values ​​of being responsible and the moral values ​​of cruelty, while the fewest were the moral values ​​of persecution and the moral values ​​of revenge.  

The purpose of this study is to describe the representation of social values ​​in the sack. The problem explored in this research is social values ​​in the form of spiritual values ​​which include (1) truth values (2) honesty values (3) toughness values (4) caring values. The method and approach used in this research is a qualitative descriptive approach. Qualitative descriptive approach is used to describe the education values ​​in the film Dua Garis Biru by Gina S. Noer. Data analysis of this research was carried out by collecting data with the method of observing and recording, identifying data, classifying data, and describing data. The results of this study indicate that the educational values ​​contained in the film Dua Garis Biru by Gina S. Noer with several forms of value are as follows: (a) the educational value of honesty in the film is the most dominant, there are 15 forms of the value of honesty. (b) the educational value of toughness in the film shows 15 forms of toughness value. (c) the educational value of caring in the film shows 13 forms of caring value. (d) religious educational values ​​in the film show 8 forms of religious values.

The purpose of this study was to describe the character education values of responsibility, curiosity, hard work, respect for achievement, social care, and friendship/communicativeness in Kam Ka-Wai's Big Brother film. This study uses a descriptive qualitative approach, in which the researcher records carefully and accurately the data in the form of words, sentences, pictures, and videos contained in the film. The use of a descriptive qualitative approach in this study aims to describe the values of character education, namely responsibility, curiosity, hard work, respect for achievement, social care and communicative/friendly in the Big Brother film. The value of responsibility character education in the film Big Brother consists of 4 data. The educational value of the character of curiosity in the Big Brother film consists of 5 data. The value of hard work character education in the film Big Brother consists of 7 data. The value of character education appreciating achievement in the Big Brother film consists of 4 data. The value of social care character education in the film Big Brother consists of 12 data. The value of friendly/communicative character education consists of 4 data.

The article entitled Islamic education and character learning in the context of globalization was written with the aim of forming individuals to have good character and morality. Character education is needed in a person because with good character a good and moral person is created. Character learning of course will create a person's character based on what is learned, so that the character will stick in him and even form identity in the future. In the current era of modernization, character education can be carried out through Islamic-oriented learning, so that even though one lives in the era of globalization, one can still maintain Islamic values embedded in oneself. This research was conducted using two methods, namely qualitative research through questionnaires and literature studies by looking at previous studies whose theme is of course related to the title of this article.

To find out the company's financial condition in one period, it is reviewed through the financial statements issued by the company. The information for interested parties such as creditors, investors, government and users of financial statements is the responsibility of company management. Components in the presentation of its financial statements that already exist in PSAK No. 1 with issuance from the Indonesian Accounting Association, these components include the company's statement of financial position, the income statement, the report on changes in the company's equity, the report on its cash flows and the notes to the financial statements. 1 As for one of the methods in compiling a financial report issued by companies, namely the preparation of financial reports using the principle of accounting conservatism. Accounting conservatism includes actions taken to present the company's financial statements using the precautionary principle in which the company slows down recognizing profits and assets and accelerates recognizing losses and debts. The consequence of using this principle can result in lower profit and income values while costs tend to be relatively high. 2 The benefits of using conservatism can minimize risks to managers who have excessive optimism. However, excessive use of the principle of conservatism can cause differences in profits and losses by not reflecting the actual state of the company3 Judging from the above phenomenon, profitability can be a consideration in the application of accounting conservatism in companies listed on the Jakarta Islamic Index The purpose of this research is to find out how profitability affects the application of accounting conservatism in companies listed on the Jakarta Islamic Index. The number of samples in the research in this study amounted to 42 samples using a quantitative approach. The technique used in taking the sample uses non-probability sampling techniques, namely techniques in taking samples from the population where members of the population do not have the same opportunity to be used as samples. In this non-probability sampling technique, the researcher uses a purposive sampling technique, namely the sampling technique is based on certain criteria or requirements set by the researcher. The data obtained is processed using Eviews and the research data is panel data. The results of this study indicate that the value of tcount = 2.741973 > table = 1.68957 with probability = 0.0096 <α = 0.05. Based on this comparison it can be stated that Profitability has a significant positive influence on the application of accounting conservatism so that if the Profitability variable increases, the accounting conservatism variable will also increase  

The purpose of this study is to describe the value of struggle figure main in the movie Battle of Surabaya directed by Aryanto Yuniawan. The problem explored in this research is the value of the struggle with the form of the value of the struggle which includes (1) the value of struggle willing sacrifice (2) value struggle unity (3) value struggle price-appreciate (4) value struggle abstinence give up (5) value struggle work same. This study used descriptive qualitative method. The subject of this research is an animated film entitled Battle of Surabaya directed by Aryanto Yuniawan. Data collection procedures in this study used non-participant observation techniques, documentation techniques, viewing techniques, and note-taking techniques. The results of this study indicate that the value of struggle figure main role in the film Battle of Surabaya directed by Aryanto Yuniawan with the form of values shows (a) the value of never giving up struggle in the film there are 5 forms of the value of never giving up struggle. (b) the value of struggle willing sacrifice in the film shows 3 forms of the value of struggle willing sacrifice. (c) the value of struggle Unity in the film shows 2 forms of the value of struggle union. (d) value of struggle price-appreciation in the film shows 3 forms of value struggle price-appreciate. (e) value struggle work same in the film shows 2 forms value struggle work same.

History of the Development of Philosophy We can conclude that Philosophy, as a scientific discipline that questions the nature of existence, knowledge, values, and reality, has gone through a long journey and is full of revolutionary thoughts throughout human history. The development of this philosophy not only reflects changes in human views of the world, but also emerges as a response to intellectual challenges, social changes, and scientific developments that have occurred from time to time. The earliest period in the history of the development of philosophy is the philosophy of ancient Greece. In ancient Greece, philosophers such as Thales, Socrates, Plato, and Aristotle introduced fundamental questions about the universe, ethics, politics, and knowledge. They try to understand the universe and human place in it through reason and reason. After the Greek classical period, philosophy underwent changes during the medieval period. During this time, Patristic and Scholastic philosophy became dominant. Patristic philosophy is closely related to early Christian thought and the influence of Church Fathers such as St. Augustine. At the same time, Scholastic philosophy, influenced by the work of Aristotle, attempted to integrate philosophy with Christian theology. The next period in the history of philosophy is the Age of Enlightenment, during which philosophy underwent major shifts. Philosophers such as Descartes, Kant, and Voltaire advocated ideas of rationality, freedom, and scientific progress. They challenge traditional dogma and authority and advance knowledge through rational thinking and the scientific method. The development of modern philosophy also includes schools such as German idealism led by figures such as Kant, Hegel, and Schopenhauer. They focus on thinking about consciousness, ideals, and oneness in search of an understanding of reality. In the 19th and early 20th centuries, important schools such as empiricism and utilitarianism emerged. Philosophers such as John Locke, David Hume, and Jeremy Bentham stressed the importance of experience and utility as the foundations of knowledge and ethics. Then, pragmatism and the analytic school, pioneered by figures such as William James, Bertrand Russell, and Ludwig Wittgenstein, put forward the practical use of knowledge and language in achieving a better understanding. Contemporary philosophy involves various schools of thought. Schools such as phenomenology (Husserl), existentialism (Sartre, Camus), hermeneutics (Gadamer, Ricoeur), and structure.      

The study was set to examine an interpretation of the philosophy of the course and to elevate it with a short story extrapolated value found in the mega best seller on the self-improvement volume volume entitled "Filosofi Teras" by Henry Manampiring. The study is a library study using qualitative descriptive methods. The data-gathering technique in this study is text-reading with the data-analysis techniques using the elective analysis techniques, that is, analyzing, connecting and summarizing the study of philosophy and extrapolic values contained in the short story. The data analysis techniques in this study are based on data selectively, that is, data reduction, data presentation, and deduction drawing. The urgency of research is for readers to understand, possess and implement the values contained in the short story book Filosofi Teras and extrinsic values.

PAK learning activities at the elementary school level always have their own challenges. Basically PAK emphasizes Christian values, one of which is responsibility in doing the assignments given by the teacher to students. Ongoing learning and giving assignments Students often neglect responsibility for doing it, students are more enthusiastic about working on other subject assignments compared to PAK, even students prioritize other subject assignments because they feel happy compared to PAK assignments, so that assignments from PAK are set aside because assignments PAK only uses theory that is considered normal. This situation is centered on the teacher which tends to make the learning process less than optimal. Therefore, the purpose of writing this article is to describe a fun PAK learning process using a project model so that students are more enthusiastic about doing PAK assignments that are more weighty and of high value.

The problem that often occurs is that some people do not understand the existence of exemplary values contained in the folklore of Bulusan. This study aims to describe exemplary values in the Bulusan folklore, namely the religious values and moral values contained in the Bulusan folklore. The method used in this study is qualitative with a qualitative descriptive analysis method and the data sources come from community leaders, village heads, local residents, and practitioners who are experts in knowing and understanding Bulusan folklore. In this study using data collection techniques by way of observation, interviews, recording, recording, photographing, and transcription. In this study, the validity of the data was used, namely triangulation of sources, time, and techniques. Based on the analysis of the data obtained in the Bulusan Folklore, there are also character values that can serve as guidelines and examples for the whole community, especially young people for the next generation. The origins of the Bulusan folklore have several religious values and moral values contained in it. The content of religious values in Bulusan folklore includes obedience, belief, and practice. The moral values contained in the Bulusan folklore are the values of mutual cooperation, obedience, and politeness.  

The development of the culinary industry and urban lifestyle in large cities like Bekasi is increasingly demonstrating competitive dynamics. Urban residents are not simply looking for places to eat and enjoy coffee, but also for social spaces that offer experiences, identity, and quality tailored to customer needs. Kaizen Heritage Coffee Bekasi presents itself as a destination and lifestyle space that embraces the concept of blending heritage values. To explore the factors influencing customer preference for Kaizen Heritage Coffee Bekasi, a series of methodological steps will be undertaken, including secondary data analysis, surveys and interviews, and quantitative and qualitative data analysis. Through this qualitative approach, the research seeks to explore the experiences and perspectives of visitors to Kaizen Heritage Coffee Bekasi in depth. In depth of interviews were conducted with the 30 respondents, providing insights into key elements such as service quality, the location's atmosphere, and the values ​​espoused by Kaizen Heritage Coffee Bekasi.

This research has the purpose of finding out that tourism development can also be said to be a process in order to improve and improve something that already exists. Tourism development can be in the form of development, maintenance and preservation of plants, infrastructure and other facilities. Three main principles in sustainability development: 1) Ecological Sustainability, which is to ensure that the development carried out is in accordance with the existing ecological, biological, and diverse ecological processes. 2) Social and Cultural Sustainability, which is to ensure that the development carried out has a positive impact on the life of the surrounding community and is in accordance with the culture and values that apply to the community. 3) Economic Sustainability, which is to ensure that the development carried out is economically efficient and that the resources used can survive for future needs.

This article discusses the important role of Islamic economics in halal financial management and its impact on the modern business world. Through a qualitative approach, this study explores how the application of Islamic principles not only improves the welfare of the people but also creates an ethical and sustainable business environment. It is found that Islamic financial institutions play a central role in providing products and services that are in accordance with Islamic values, although challenges in terms of reputation and public trust remain obstacles. This study also highlights the importance of supportive promotion and effective education to improve public understanding of Islamic finance. With the increasing awareness and demand for halal financial products, this article shows the great potential of Islamic economics in contributing to global economic growth. The conclusion of this study emphasizes the need for collaboration between business actors, financial institutions, and the government to create a conducive ecosystem for economic development.

This paper was compiled and created to study and analyze the implementation process and religious values ​​contained in the jeguran tradition at the first syuro night commemoration in Kajen village, Kab. Pati. The method used in this study is descriptive qualitative with an ethnographic approach. Data collection techniques in this study through observation and interviews. The research subject is the jeguran tradition at the first syuro night commemoration in Kajen village, District Pati. The object of research is the people in the village of Kajen, District Pati. The results in this study found that this tradition had prior preparation in its implementation. Preparation begins with a committee meeting, reading prayers, and draining the pond which is used as a ritual place to be filled with clean water. Then the implementation is carried out after isya or around 19.00 WIB until midnight alternating between children and adults. There are religious values ​​contained in this tradition, including monotheistic values, worship values, integrity values, struggle values, trust values, brotherhood values, and Islamic boarding school values ​​(simplicity, humbleness, and patience).    

This research is an experimental research with pre-experiment method, this research design is the one group pretest posttest. This study aims to determine the effectiveness of the Student Team Achievement Division (STAD) learning model in identifying information and summarizing explanatory text. The samples in this study were VIII grade students. Based on the results of research and data analysis regarding the comparison of statistical values, the comparison of learning outcomes categories and the comparison of the level of completeness proves that the improvement of student learning outcomes can be seen from the data on student learning outcomes through descriptive statistical analysis before using the Student Team Achievement Division (STAD) learning model, the average student score is still below the KKM value, namely 49.57 and after using the Student Team Achievement Division (STAD) learning model, the average student score increases above the KKM, namely 84.21. It is known that the posttest value is 84.21 more than the Pretest value which is 49.57. Furthermore, based on the results of inferential statistical analysis using the t-test formula, it is known that the t_ (count) obtained is 4.371 with the frequency df = 14 -1 = 13, at a significant level of 0.05 or 5% the t_table is 1.770. So t_ (count) > t_table or H_0 rejected H_1 accepted. These results can be concluded that there is a significant increase in student learning outcomes. This means that the use of the Student Teams Achievement Division (STAD) learning model is effective in learning to identify information and summarize explanatory texts in class VIII students of SMP Muhammadiyah 10 Makassar.      

Assessment of road surface conditions is a form of road maintenance and repair efforts. The two methods used in assessing road conditions are the Bina Marga method and the PCI (Pavement Condition Index) method. This study aims to compare the condition values ​​of the Peranap Napal road sections based on the two methods. The types of damage that can be found on the Napal Peranap road section are 7 types of damage consisting of: crocodile skin cracks (1.66%), elongated cracks (0.16%), edge cracks (0.08%), road joint cracks (0.01%), fillings (0.74%), holes (0.02%) and grain discharge (3.62%) with a total damage area of ​​2644.02 m2 or (6.30%) of 42000 m2 the area of ​​the Peranap Napal road studied. The Bina Marga method obtained a Priority Order (UP) value of 4 (included in the periodic maintenance program), while the PCI method obtained a damage level value of 66.16 (in fair condition with yellow color). The results of these two methods turned out to produce relatively the same assessment, namely the condition of the road section still required maintenance and repair, including: providing additional layers, making and repairing drainage, widening and compacting the shoulders, filling gaps with a mixture of asphalt and sand, and dismantling the pavement layer. and then re-coated with the same material.    

The stretching of Indonesia's economic growth after Covid 19 shows conditions that are increasing, this can be seen from the business activities that have started to be carried out for people in villages and urban areas. This opportunity for the people of Rejoso village, Nganjuk Regency, is an opportunity that is very exploited so that traded products are able to penetrate big cities in East Java. The purpose of this study is to analyze the ability of businesses to create financial performance and to analyze the factors that influence the achievement of financial performance. This type of research is a quantitative research using primary data for the July 2022 period and distributing questionnaires to 110 MSMEs. The data source is from the Nganjuk Regency Cooperative and MSME Office. The analysis of this study uses the financial performance index and SEM PLS. The results show that managerial ability and innovation in achieving good financial performance have been achieved with an index of 96.91. These results are in line with the test results where the statistical T values ​​and P values ​​are in areas that are significant.

This study aims to analyze the orientation strategy of the Surabaya city manufacturing industry. The method usedin this research is descriptive qualitative method. Source of data usedderived from secondary data through literature review or what is called a studyliterature collected by the researchers themselves through websites, journals, bulletins, for example taken from the Statistics Agency, company or organizational documents, newspapers and magazines, or other publications. Currently the manufacturing industry in Surabaya continues to experience increased productivity and business expansion after experiencing a decline due to the Covid-19 pandemic. This increase is inseparable from the increasing demand for an increasingly varied market, which has become a driving force for business players to grow and meet market needs. This is what is used in the manufacturing industry, namely market orientation, which includes customer orientation, competitor orientation, coordination between functions, and technology orientation. When a company is market oriented, it shows that the company pays attention to its consumers. Market orientation can be seen from customer orientation and competitor orientation. Customer orientation by researchers is placed as the highest priority in terms of providing superior values to customers.  

This research is aimed at obtaining empirical data regarding the subject teacher's perspective on the guidance and counseling teacher's professional profile in relation to the guidance of counseling ethics. The data collection was carried out by reviewing the literature using the Systematic Literature Review (SLR) through the PRISMA rules systematically. The conclusions of this study indicate that the perspective of subject teachers (subjects) regarding the profile of the counseling teacher profession from the affective and cognitive aspects has a positive response of 70%, and the conative aspect has a positive response of 66%. Judging from the BK ethical principles, the BK teacher has complied with several of them: respecting students' decisions, notifying the boundaries of the relationship between himself and students, not discriminatory, not imposing values, not divulging students' secrets, and not establishing a double relationship. However, this does not rule out the fact that there are still many guidance and counseling teachers in the field who violate the guidance and counseling code of ethics, such as not having a professional license recognized by ABKIN, not having a graduate of the Counselor Professional Education or guidance and counseling bachelor degree, and not having the insight and compatible skills in the field of guidance and counseling.