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This study aims to determine the application of accounting principles that have been carried out by mosques with mosques that still do not apply accounting principles so that the accountability of their financial statements can be relied upon. This study uses the type of Qualitative Research and Descriptive Approach method, namely analyzing and describing the Application of Accounting Principles and Financial Management in Mosques in Kotanopan District, Mandailing Natal Regency. The data used in this study are primary data and secondary data. The data collection technique is field research with the form of observation interviews, documentation, and content analysis. From this research it is known that the application of accounting principles has a very large influence on the accountability or accountability of the mosque's financial statements. Based on data collected from various sources, it can be seen that the principles that are less considered in making mosque financial reports are the principle of full disclosure and the principle of realization, so that the accountability of mosque financial reports becomes less transparent. Then to account for the mosque's financial statements, the mosque manager has similarities in providing information to the public and interested parties in the mosque's financial statements, but differs in making financial reports.

Esources such as capital and office infrastructure. Human resources are the most important thing for an institution, because humans have the ability to set goals, collaborate, and work so that planned goals are achieved. Likewise, it is no less important than the office infrastructure in an institution that has a big influence in efforts to increase work efficiency and effectiveness. Therefore, an institution really needs office infrastructure that can be used by employees in carrying out their duties and responsibilities so that administrative activities and other operational activities can run well and smoothly. Office infrastructure is one of the factors that supports the success of an institution in achieving the organization's goals. Office facilities and infrastructure are an important part that need to be prepared ideally and continuously so that they can ensure the smooth running of employee work activities. Considering that office facilities and infrastructure are very important in efforts to facilitate employee work activities, therefore it is necessary to manage adequate facilities and infrastructure. Means are anything that is used as a tool to achieve aims and objectives, means are more indicated for moving objects such as computers and machines. Infrastructure is something that is the main support for the implementation of the process (Business, Development, Project), infrastructure is more indicated for immovable objects such as buildings, space, land. Work effectiveness is a condition that shows the level of success of management activities in achieving goals including quantity work, quality of work, and timeliness in completing work. Effectiveness is often associated with an efficient system, so that the service process takes place effectively, optimally and on time, thereby eliminating the need for overtime work with its implications. The efficiency of work processes, the level of effectiveness of office technology users, and the comfort of the work environment will directly and indirectly influence employee performance in completing assigned tasks. Apart from that, there are also various factors that influence work effectiveness, including: time, tasks, productivity, motivation, work evaluation, supervision, work environment, equipment and facilities. It is logical and appropriate if increasing effectiveness is made one of the government's long-term targets in implementing its strategy. Based on the phenomena presented above, it is clear that the Office of Industry, Trade, Energy and Mineral Resources of North Sumatra Province has not been well managed regarding infrastructure and has not complied with the appropriate regulatory principles. Problems like this should be addressed immediately and maximized so that in the future it can be as good as it should be. If this is resolved, it will certainly create a comfortable and conducive atmosphere so that employees can carry out their work responsibilities well and optimally. Therefore, the researcher was interested and conducted research as a result of an internship, with the title "The influence of the lack of office infrastructure on the effectiveness of employee performance

Educational supervision is a very important thing to do to improve the quality of education. Teacher performance is a result of work achieved by a teacher in carrying out the tasks assigned to him based on skills, experience, and sincerity as well as time.The research method in this thesis is a descriptive qualitative approach, data collection can use primary data sources and secondary data sources, data collection techniques using observation, interviews, documentation.The results of the study show that the supervisory role of the school principal in improving teacher performance at Nurul Falah Islamic Middle School Mangaran Situbondo is to provide guidance to teachers related to theoretical and practical learning, involve teachers in training, provide opportunities for teachers to take part in various education and training at the cluster or sub-district level regularly, subject teacher deliberations (MGMP), supervising teacher deliberations (MGP), and teacher working groups (KKG), as well as seminar workshop discussions, and provision of learning resources. providing motivation to teachers, collaborating with foundations that oversee the Nurul Falah Islamic Middle School Mangaran Situbondo, school committees, and the community. The motivation of school principals in improving teacher performance at Nurul Falah Islamic Middle School Mangaran Situbondo through regulation of the physical environment, regulation of the work atmosphere, discipline, applying the principles of rewards and punishments.      

The purpose of this research is to describe and find out the moral values ​​contained in the collection of short stories by Ustad Salim Menangis by Budi Maryono. This study uses a qualitative method. The approach used in this study is a qualitative descriptive approach and sociology of literature. The data collection technique used in this study was listening, reading, and taking notes. The technique of presenting research data uses informal techniques. The data analysis technique used in this research is content analysis. The results of the study show that there is a moral value contained in the collection of short stories by Ustad Salim Crying by Budi Maryono. There are three types of moral values, namely the human relationship with oneself, the human relationship with God, and the human relationship with the social sphere and the natural environment. The moral values ​​of human relations with oneself include working hard, promising, having principles, responsibility, managing time, never giving up, awareness, regret, and self-improvement. The moral values ​​of human relations with God include praying, trusting God, worshiping God, second chances from God, sacrifice, and surrender. The moral values ​​of human relations with the social sphere and the natural environment include caring, helping, loving, respecting, family responsibilities, advice, helping each other, establishing hospitality, and mother's love.

The Ministry of Religion of the Republic of Indonesia assesses that there are still many Islamic boarding schools that have not yet been established, so they need to strive for their independence. For this reason, the Ministry of Religion has launched the “Pesantren Independence Road Map” (2021). This study examines the independence of Islamic boarding schools based on kopontren at the Sidogiri Islamic Boarding School (PPS). The aim is to prove the independence of PPS. The research method used is qualitative research which analyzes data in the form of statements and documentation. From the research conducted, it was found evidence that PPS is an independent Islamic boarding school both in terms of institutional, management, curriculum, manpower and funding aspects. This independence is achieved through the implementation of management principles such as planning, organizing, acting and controlling in managing the pesantren. In addition, the study also found that there are seven characteristics of PPS independence, namely having a business charity that is able to finance the financial needs of the pesantren, being able to manage its finances from the time the students register to completing their studies at the pesantren, being able to meet the basic needs of the students, being able to manage and determine the educational curriculum for the students. santri independently, not asking for help from other parties or the government to build pesantren. In addition, it has educational institutions, da'wah, social, economic and alumni networks that support the independence of pesantren.

Waqf is one of the Muamalah activities that has spiritual, social and economic dimensions. Traditionally, waqf has so far only been interpreted as grants in the form of real estate such as land and buildings, whose purpose is limited to the construction of places of worship and educational institutions. Waqf is divided into several types based on purpose, time limit, and goods and their management. Management is the process of planning, organizing, directing and controlling an organization. Management occupies the most important place in the Waqf world because it can determine whether waqf assets are useful and developed depending on the management model.  The purpose of the research is to study waqf in management science, the principles of waqf management and the function of waqf management. This research uses qualitative methods where researchers must analyze theoretical sources from books and journals as well as materials and information from various other secondary data to answer the problems studied. The findings, and implications that arise are found in the professionalism of waqf management, asset management in waqf, financial statements, contributions and potential economic development of the community with waqf in the digital era.    

Inclusive Education, Changing the Future for All Children Inclusive education is an approach in education that prioritizes the principles of equality and opportunity for all children, including those with special needs. This article discusses the concept of inclusive education, its goals, benefits, and challenges and opportunities in its implementation. Inclusive education involves the integration of children with special needs into regular educational settings, where they can learn together with their peers. It aims to create an inclusive environment, supporting the development and learning of children with special needs. This article describes the basic principles of inclusive education, including equal access, active participation, individual support, and collaboration. We also explain the benefits of inclusive education, such as increasing social skills, independence, and academic understanding for children with special needs, as well as benefits for children without special needs in developing empathy and understanding of diversity. However, the implementation of inclusive education is not easy. This article identifies some of the challenges faced in inclusive education, such as a lack of resources, a curriculum that is not fully inclusive, and a lack of knowledge and skills for teachers in dealing with the special needs of children. In addition, social stigma and stereotypes are also obstacles in creating an inclusive environment. This article also discusses the efforts that have been made to overcome these challenges. In many countries, governments have adopted inclusion policies that promote access and support for children with special needs. Educational institutions also play a role in creating an inclusive environment, such as providing friendly facilities for all children and training teachers in an inclusive approach. In addition, this article emphasizes the important role of parents in supporting inclusive education. Parents should become advocates for their children, collaborate with teachers and school staff and be actively involved in educational activities. With the support and cooperation of all stakeholders, inclusive education can become a reality that changes the future for all children. In conclusion, inclusive education is an important approach in creating a more inclusive and equitable future for all children. Although there are still many challenges that need to be overcome, through the commitment and cooperation of all parties, we can create an educational environment that welcomes and supports all children. With inclusive education, we open the door to equal opportunities for all children, regardless of background or special needs they.

The aims of this study are to analyze the effect of competence of human resources, internal control, use of technology and community participation on village fund accountability. The Kota Intan village community sees a lack of transparency from the village government, causing a sense of community apathy, that the authority for village development is the task of the village government. The population of this study consisted of village heads, village secretaries, BPD, section heads, heads of affairs, and heads of sub-villages and the criteria of research sample worked for at least 1 year with a minimum education of high school or equivalent. There was 83 respondents from 5 villages. The results of this study show that the competence of human resources had a positive but not significant effect on village fund accountability, there was a negative but not significant internal control effect on village fund accountability, there was a positive and significant influence on the use of technology on village fund accountability, and there was a positive but not significant effect community participation variable on accountability of village funds. The result of this study are expected to contribute to development of village fund accountability. While the urgency of this study relate information for the district government and the community so they know the principles of village fund accountability.   Keywords: Village Fund, human resource competency, internal control, community participation, accountability.  

In the world of banking in Indonesia, Islamic banking is a type of activity based on sharia principles that is free from usury. Unlike conventional banks which use interest in collecting and channeling funds, Islamic banks use financing as a contract. In conventional and Islamic banking there are differences in terms of banking operations. Therefore, this study aims to analyze the effect of knowledge, reference groups, and consumer motivation on customers' reasons for saving at Bank Syariah Indonesia, South Jakarta. The approach used in this research is a quantitative approach. The quantitative approach aims to determine the magnitude of the analyzed variables. The results of the study show that the knowledge variable and the consumer motivation variable do not have a significant influence on a person's decision to save at Bank Syariah Indonesia. Meanwhile, the reference group variable has a significant influence on a person's decision to save at Bank Syariah Indonesia, so that simultaneously high and low knowledge, reference group, and motivation if simultaneously have an influence on customers to save at Bank Syariah Indonesia.

The purpose of this study is to understand the restructuring mechanism in solving problematic murabahah financing at Bank Sumut Syariah KC Medan Katamso. This research uses descriptive qualitative method. The source of the data obtained and used in this study was obtained directly at the research location at PT Bank Sumut Syariah KC Medan Katamso. This study uses primary data. In addition, in this study, raw data was also collected in the form of secondary data, such as evidence, documents or historical reports, documents, archives, whether published or not. The data collection that the writer did was through observation, interviews and document studies. Observations were made through direct observation at PT Bank Sumut Syariah KC Medan Katamso. Interviews were addressed directly to the Business or Marketing division of PT. Bank Sumut Syariah KC Medan Katamso according to the information needs by answering the questions raised by the author. Document research conducted by the author is in the form of written data or other documents needed by the author. After doing the research, it can be concluded that the North Sumatra Sharia KC Medan Katamso Bank in implementing the restructuring mechanism there are principles that must be followed in resolving problem financing contained in Bank Indonesia Regulations and can be said to be good. The principles applied by Bank Sumut Syariah KC Medan Katamso are in accordance with Bank Indonesia Regulation No. 13/9/PBI/2011 concerning amendments to Bank Indonesia Regulation Number 10/1/PBI/2008 concerning Financing Restructuring for Sharia Banks and UUS. Namely, rescheduling, reconditioning, and restructuring.

This research examines Islamic monetary policy, covering its theoretical foundations, implementation in various countries, and its impact and effectiveness. Islamic monetary policy, based on sharia principles such as the prohibition of usury, emphasis on the real sector, and profit-sharing principles, aims to create economic stability and socio-economic justice. Its implementation varies across countries, with some nations fully adopting Islamic financial systems and others using hybrid models. The research method used is a literature review involving the collection, analysis, and synthesis of various secondary sources such as books, journal articles, and relevant research reports. The results show that Islamic monetary policy is effective in controlling inflation, promoting sustainable economic growth, and enhancing financial stability. However, challenges remain in terms of standardizing practices across countries and integration with the global financial system. This study emphasizes the importance of innovation in Islamic financial instruments and increased international cooperation to enhance the effectiveness of Islamic monetary policy in the future.

Arrangements for Complaints on the Stabilization Budget are regulated in Elucidation of the Principles of Monetary Bookkeeping (ACCOUNTING NORM) Number six five. Apart from the accounting norms number six five, there are two other accounting norms which also direct several views related to the Fiscal Consolidation plan, in particular, accounting norms number fifteen concerning representing interests in related organizations and accounting norms number two two concerning representing a mixture of businesses. ACCOUNTING NORM No. six five characterize the steps of the trade union and define the solidification methodology. Meanwhile, NORM ACCOUNTING No. One Five manages ventures that are properly represented using value techniques, which are closely related to United Reports. Then again, ACCOUNTING Rule No. dua dua regulates the accounting treatment for the business mix to take over in the form of bid procurement as well as net resources. This article examines the use of the three ACCOUNTING NORMs in preparing Solidified Fiscal complaints. The discussion began with a Business Blend Representation (ACCOUNTING NORM Number two two), followed by Speculation Bookkeeping with a Value Strategy (ACCOUNTING NORM Number One Five), finally discussing the United Report (ACCOUNTING NORM Number Six Five).

This research suggests a connection between sharia banking and sharia governance, particularly in Indonesia. The qualitative data for the study were gathered using the library approach. In this study, secondary data from books and articles on the subject that were gathered from reputable research publications were utilised. The necessity for sharia banking services as well as the expanding diversity of products are what are driving the growth of the sharia banking business. The findings of the literature research indicate that it is crucial for the Islamic banking sector to understand how popular it is becoming. All organisations under oppression need Islamic governance because it promotes and upholds Islamic banking and finance. The findings of this study suggest that Bank Indonesia laws control the application of Islamic sharia in Indonesia. Indonesian sharia banking must comply to sharia principles and is governed by a number of laws and regulations pertaining to the conduct of transactions. However, Indonesian Islamic banks have not yet been able to incorporate Islamic governance into their day-to-day activities.

Sharia Pawn (Ar-Rahn) is an agreement between a lender and a party who lends money. A lien is a right to tangible goods that is given to a debtor who wants to get ahead of the debtor, and the item is taken after the person has the money to redeem the lien. Rahn is a pawn service product based on sharia principles, where customers are only charged with administrative fees, additional mortgage and maintenance costs. The purpose of this study was to determine the evolution of income, inflation rates and gold prices in Rahn's credit distribution at PT. Pawn shops in Indonesia. The data analysis method used is descriptive analysis with a quantitative approach used as a data analysis method. The data source comes from secondary data Literature research and documentation are used as data collection techniques. The subject to be studied is PT. Pegadaiic Indonesia 2013- 2022. The results show that gold income and prices are directly proportional to rahn credit distributed to the community. Meanwhile, inflation is not directly proportional to the rahn credit distributed to the public.

The Islamic capital market is an alternative source of funding as well as an investment vehicle for a company whose operational activities are based on sharia principles. In this case the Islamic capital market affects the level of economic growth of a country.  where when the level of investment is high, the country's economic growth will increase and vice versa. The purpose of this study is to determine the role of the Islamic capital market in increasing economic growth in Indonesia. This research uses the literature study method with sources from articles, books and data analysis using descriptive analysis regarding the role of the Islamic capital market in increasing economic growth in Indonesia. The results of the study show that Indonesia's economic growth is inseparable from the role of Islamic stock investment. Economic growth can be measured with the value of Gross Domestic Product (GDP). GDP  continues to increase over the past few years, as well as the sharia stock market capitalization which is quite stable. Where is the relationship between capitalization Islamic stock market with a positive Gross Domestic Product (GDP).

Audit judgment is the auditor's personal judgment or opinion in responding to information that influences decisions that affect audit evidence documents and the  auditor's  opinion  on  the  financial  statements  of  an  entity.  As  a  cognitive process,  audit  judgment  is  a  decision-making  behavior.  Accountants  are  often faced with decisions that  are not in accordance  with generally accepted  ethical standards  or  accounting  principles.  This  research  aims  to  find  out  and  analyze how   much   influence   task   complexity   (X1),   independence   (X2)   and   auditor knowledge (X3) have on audit judgment (Y) at the BPKP office of West Sumatra Province. analysis technique used multiple linear regression. based on research (X1), (X2) has no effect while (X3) has an effect on audit judgment.

Introduction: The internet provides various conveniences, including in buying and selling transactions or so-called e-commerce. E-commerce provides many benefits, and there were 2,361,423 e-commerce businesses in Indonesia in 2020. E-commerce is a legitimate buying and selling transaction if it does not deviate from the principles of Islamic sharia law. Purpose: To understand the meaning of e-commerce, its development, and the Islamic law perspective on it. Method: The method used is literature study from relevant journals, books, and fatwas. Results and Conclusion: E-commerce is a buying and selling transaction process carried out through the internet. E-commerce has several advantages compared to traditional commerce, such as the buying and selling process can be done anywhere and anytime. E-commerce in Indonesia has developed since 1999 until now, and it has always been accompanied by improvements. The largest e-commerce service providers in Indonesia are Lazada, Tokopedia, Shopee, Elevania, Bukalapak, Blibli, and Matahari Mal.com. E-commerce has been declared legitimate by MUI, NU, and ulama.

This study raises the phenomenon of the effectiveness of receiving cleaning service retribution in Pematang Serai Village, Langkat Regency. The reason for this research was that the acceptance of cleaning service retribution for Langkat Regency from 2014 to 2020 was still not optimal and had not been able to reach the targets set each year, so it was necessary to conduct research to measure the effectiveness of receiving cleaning service retribution with an analysis of the principles of good governance. This study uses qualitative research methods with data collection techniques through interviews and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the level of effectiveness of cleaning service retribution from 2017 to 2020 has an average of 73%, based on effectiveness criteria or indicators it can be judged that the level of effectiveness of cleaning service retribution is included in the Less Effective category. The application of the Good Governance Principles for cleaning service retribution has not been implemented perfectly and still needs to be improved.

The increasing development of Ciater hot spring tourism in Subang Regency has encouraged the management to build resort hotel facilities. The design of this project refers to ecotourism principles. The design area is 47,000 m 2 consisting of 23 villa units, supporting facilities and recreational facilities. This project was designed by raising three main issues, namely environmental issues, privacy, and atmosphere. These three issues are then elaborated into the main concept, namely Tranquil Coexistence of Nature and Architecture which means harmony between architecture and its environment. The beautiful scenery of the mountains of West Java and the sloping contours of the land are a reference for laying out the mass composition and zoning on the site. The arrangement of masses in the eco-resort area is made natural by avoiding angles and symmetrical geometries. The concept of an open mass and roof form adapted from Sundanese architecture is a reference for spatial planning and building masses in villa facilities and public facilities using local materials. As an effort to reduce degradation of environmental quality in Ciater, the design of the site utility was made using a water sensitive landscape design approach in which the water element will be recycled and reused on the site. The results of this eco-resort design are expected to be able to contribute to environmental preservation, increase the tourism potential of Ciater hot springs, and increase the welfare of the surrounding community in line with the increasing number of visitors who come.

Land is fixed, does not change, so that land has a promising investment value for most people, this is due to the tendency for the price or selling value of land to continue to increase. The need for housing for the community has increased the sale and purchase of land, the process of legality in land certification has become crucial and needs to be understood carefully. Actualization of community service through outreach regarding land law in Ngadirgo Village, Mijen District, Semarang City has the aim of increasing knowledge of understanding and knowing the importance of land registration and increasing knowledge of understanding and knowing the benefits and functions of land registration. The socialization uses power point presentation media by dividing the method into 4 main components, namely: the lecture method, the interactive discussion method, the consultation method, and the evaluation method. With the socialization related to land law, the people of Ngadirgo Village, Mijen Sub-District gained adequate insight and understanding so that later they can take care of land certification independently so as not to cause problems in the future. The land certificate bleaching program is also one of the main topics related to the socialization of land law as an effort to provide legal certainty and legal protection of community land rights based on the principles of simple, fast, smooth, safe, fair, equitable, and open and accountable so as to increase the welfare and prosperity of the community. and the country's economy as well as reducing and preventing land disputes and conflicts.