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The problem that arises is the use of transaction value as the basis for BPHTB calculations. The provisions governing the basis for BPHTB calculations are the transaction value. The use of transaction value as the basis for BPHTB calculations often causes problems in the field, because it is not uncommon for the transaction value submitted by taxpayers to be considered inappropriate by tax officials, so that when validation is carried out, it is not uncommon for officers to request that the transaction value be changed and adjusted according to the assessment. tax. This research is of a Notmative Juridical nature with the research object being the BPHTB for land sale and purchase transactions. That the legal certainty regarding the provisions for BPHTB calculations for land sale and purchase transactions regarding discrepancies between the NJOP in the Land Sale and Purchase Deed and the actual land price is that the BPHTB calculation is calculated from the NJOP PBB value stated in the SPPT PBB. The government, to provide guarantees of legal certainty regarding BPHTB, then issued a Circular Letter to the National Land Agency of the Republic of Indonesia number: 05 /SE/IV/2003 concerning Registration of Land Rights or Registration of Land Rights related to the implementation of Law Number 28 of 2009 concerning Regional Taxes and Regional Levy, which is addressed to heads of land offices throughout Indonesia. In order for there to be certainty in the payment of BPHTB, it is necessary to determine the exact value as the basis for calculating BPHTB by the authorized agency, for example by using the Value Selling Land and Building Tax Tax Objects (NJOP PBB) as outlined in the Land and Building Tax Debt Notification Letter. Building (SPPT PBB), or its value determined by the authorized agency.

The universe and all its regularities become an important object of study in both religious and scientific perspectives. In the classical view, as proposed by Isaac Newton, the universe is considered static without beginning and end. However, the development of science, such as the Friedman Model and the Big Bang theory, shows that the universe is dynamic and has a creation process. This study aims to analyze the concept of the creation of the universe in the Qur'an and science with a complementary approach. The Qur'an describes the creation of nature in six periods, as found in QS. An-Nazi'at: 27-33, which indicates the stages of creation from nothingness to the formation of the earth and the sky. Meanwhile, science explains the origin of the universe through the Big Bang theory, which states that the universe emerged from a huge explosion about 13.8 billion years ago. This study also compares the views of figures such as Hamka and Quraish Shihab, who harmonize the concept of creation in the Qur'an with scientific findings, although there is debate regarding God's role in the process. By exploring Qur'anic verses and their interpretation in the context of science, this research seeks to create a constructive dialog between religious and scientific perspectives on the origin of the universe.

This abstract will discuss the three main currents in modernism that emerged in the 17th and 18th centuries, namely Rationalism, Empiricism, and Materialism. These three schools have had a major influence on the development of philosophical and scientific thought in the modern era. Rationalism pioneered by René Descartes emphasized that reason (ratio) is the main source of valid knowledge. Rationalist philosophers argue that truth can be achieved through deductive reasoning and innate ideas that exist in the human mind. They believe that mathematics and logic are ideal models for achieving definite knowledge. Empiricism developed by John Locke and David Hume holds that sensory experience is the main foundation of knowledge. Empiricists reject the concept of innate ideas and assert that the human mind is initially a "tabula rasa" (blank slate) which is then filled in by experience. They developed an inductive method of gaining knowledge through observation and experimentation. Materialism promoted by philosophers such as Thomas Hobbes views that reality is basically material or physical. This school rejects mind-body dualism and assumes that mental phenomena can be explained through material processes. Modern materialism developed in line with advances in science and provided the basis for a mechanistic understanding of nature and humans. These three schools have shaped the modern perspective on knowledge, scientific methods, and the nature of reality. Although each has limitations, their contributions remain relevant in philosophical discussions and contemporary scientific developments.

Legal issues are increasingly developing, this is in line with the development of information technology. A legal research method is needed as an instrument to explain and examine legal issues that are increasingly developing. The results show that there are 3 (three) types of legal research methods, namely normative legal research methods, empirical legal research methods, and socio-legal research methods and discuss research from its nature, form, and purpose. And discuss the characteristics of legal science and legal research methods. The research method is qualitative by using the type of literature study (journal analysis, paper analysis, or other media). This research method is a literature study, namely looking for various articles that are relevant and quoting from various sources.

This research seeks to identify strategic tax planning, its importance and its impact on improving the quality of taxpayers’ tax awareness, and since this research is in the General Tax Authority, strategic tax planning is an explanatory variable that affects the improvement of taxpayers’ tax awareness as a responsive variable, and the main goal is To research prove the importance of adopting strategic planning in the field of taxes in increasing taxpayers’ awareness, also identifying the nature of the impact of strategic tax planning on the taxpayer and increasing his awareness when targeting it, as the theoretical aspect dealt with an introduction to strategic tax planning and tax awareness, while the practical analytical aspect is Complementary and complementary to the theoretical aspect through a questionnaire distributed to the sample members and then transcribed and analyzed. The most important findings reached by the researcher were that the General Authority for Taxes lacks the presence of a division or even a unit related to strategic planning to develop plans and work to monitor implementation, while setting standards for this purpose. But more important Recommendations: It was necessary to update tax legislation to suit the requirements of the market economy and support the mechanisms of strategic planning.

This study aims to analyze the use of imagery and images in the poems of Sapardi Djoko Damono through a structural approach. Using qualitative methods and Ferdinand de Saussure's structuralism theory, the research focuses on the linguistic structures that form visual, auditory, and kinesthetic imagery in Sapardi's works. The imagery in his poems functions as a medium to present images, sounds, and movements that evoke emotional and intellectual responses from readers. In this analysis, every word and phrase is examined as a sign consisting of the signifier and the signified, which together form rich poetic imagery. The findings indicate that Sapardi meticulously utilizes linguistic structures to create imagery that not only depicts the beauty of nature and everyday life but also conveys nuances of emotions such as solitude, longing, and love. This structural approach enables a deeper understanding of how imagery in Sapardi's poems communicates emotional and symbolic meanings, creating an intuitive and profound reading experience for the audience. This research is expected to contribute to the study of Indonesian poetry and enrich literary analysis perspectives through the structuralism approach.

As the times develop, there will be many new things that emerge because humans will continue to innovate in line with the development of human thought, so to compensate and keep humans from running or getting out of their nature, religion is present to provide binding rules. The writing of this journal aims to find out the rules of contemporary muamalah fiqh as well as to find out what the role of contemporary muamalah fiqh is in the development of sharia-based businesses. The research methodology used in this research is descriptive qualitative research using the library study method (library research) Data collection in this study using the library study method related to theoretical studies and several references that will not be separated from scientific literature. The results of this study are an introduction to contemporary muamalah fiqh such as understanding, scope, rules of fiqh and the object of study of contemporary muamalah fiqh, as well as the role of contemporary muamalah fiqh in sharia-based business development.

Abstract. Traditional Javanese architecture, especially joglo houses, reflect the harmonious relationship between humans, nature, and God through designs that are loaded with symbolism and philosophy. The joglo house not only serves as a place to live, but also as a space for religious and social rituals, reflecting the spiritual values and belief system of the Javanese people. In this article, we discuss the elements of joglo house design, such as soko guru, towering roofs, and spatial layouts that depict social and spiritual hierarchies. This study uses a qualitative approach based on literature studies to analyze how traditional Javanese architectural design reflects the cultural values and spirituality of its people. The results of the study show that the preservation of joglo houses as a cultural heritage is very important, but it faces great challenges due to modernization and urbanization. Preservation efforts through cultural education, culture-based tourism, and cross-sectoral cooperation are relevant solutions to maintain the continuity of this traditional architecture.

This study aims to determine the impact of possessing the components of strategic cognitive competencein enhancing the quality of health services in the private health sector operating in the holy KarbalaGovernorate through a sample that was studied, which included three important private hospitals, namely(Al-Kafeel Hospital, Al-Hujjah Hospital, and Zain Al-Abidin Hospital). To achieve this goal, threedimensions were adopted for the main independent variable, strategic cognitive competence, which are(information technology, decision-making, creative thinking). Five dimensions were also adopted for thedependent variable, the quality of health services, which are (tangibility, reliability, responsiveness,assurance, empathy), based on ready-made scales. A sample of leaders, administrators, and doctorsworking in these hospitals, amounting to (120) respondents, was selected for the purpose of answering thequestions related to the independent variable, strategic cognitive competence. As for the questions relatedto the dependent variable, the quality of health services, they were answered by a sample of clients ofthese hospitals, amounting to (120) respondents, in order to ensure the credibility of the answers. Anumber of statistical programs were used, such as (SPSS V.25, AMOS V.23). One of the most importantconclusions reached by the study is that the material aspects of health services, such as medical devicesand equipment, are considered good, but they need continuous improvement to keep pace with everythingnew in this field. The study concluded with a number of recommendations, the most important of whichwas the need to work on developing an integrated system to measure and analyze the level of patientsatisfaction with the nature of the health services provided.

This research explains what is included in the nature and character of Islamic law. The research method used in this research is a literature study, namely the data used in this research comes from books and journals that discuss the philosophy of Islamic law. The nature and characteristics of Islamic law include perfect (Takamul), elastic, universal, dynamic and systematic. Although Islam has clear and firm laws, but by knowing some of the properties and characteristics of Islamic law, the rules of Islamic law itself are not rigid. Islamic law can very easily adjust to the conditions of the times and places.  

Economic growth is a crucial pillar of regional development and serves as an indicator of how well development is going as well as a tool for future planning. Development will not proceed easily if the infrastructure is poor, and a nation or region's economic activity will not be sufficient if the infrastructure is insufficient. Throughout the years 2018 to 2024, Probolinggo Regency's economic growth rate development had erratic variations. Therefore, the purpose of this study is to ascertain how Probolinggo Regency's road network, access to clean water, and availability of power affect economic growth. This study's methodology was quantitative and deductive in nature. The information used is secondary data, specifically time series data from the Central Bureau of Statistics. Using multiple linear regression analysis and the OLS (Ordinary Least Square) data analysis method, SPSS 24 was utilized to conduct the study's data analysis. Where the value is significant > 0.05, the study's findings show that infrastructure for roads, water, and power has no bearing on economic growth.

Chicken manure, produced by both broiler and laying hens, has a large capacity as an organic fertilizer. Its composition varies, depending on several factors, such as the ration given, the physiological nature of the chicken, and the condition of the cage, involving temperature and humidity. As a source of organic material, chicken manure has an important effect on the physical and chemical properties of the soil and plant growth. This manure is rich in nutrients and organic matter, with a relatively low water content. Chicken manure is a product produced by chickens as part of their digestive process, which also includes urine and other food waste. This manure plays an important role as a fertilizer, because it is rich in elements that support soil fertility, replacing nutrients that have been absorbed by plants. Manure, which comes from the manure of livestock such as chickens, horses, goats, sheep, and cows, has various benefits. In addition to adding nutrients to plants, manure also improves soil structure, increases humus and organic matter in the soil, and supports the growth of microorganisms in it.

Early complementary food is food or drink given to babies aged 6 months. The research objective was to determine the relationship between knowledge and attitudes of mothers and the provision of complementary feeding at PMB Irma Suryani, Prabumulih City in 2023. The research method is analytic in nature, using a cross sectional approach. The population of this study were all mothers who had babies aged ≥ 6 – 24 months at PMB Irma Suryani Prabumulih City in 2023. Sampling in this study used the Accidental Sampling method, namely 45 respondents. The research instrument is a questionnaire. From the bivariate analysis it was found that of the 33 respondents who had good knowledge, there were 30 respondents (66.7%) who gave complementary foods and from 12 respondents who had less knowledge, there were 5 respondents (11.1%) who gave complementary foods. From 37 respondents who had a good attitude, there were 33 respondents (73.3%) who gave complementary foods and of the 8 respondents who had a poor attitude, there were 2 respondents (4.4%) who gave complementary foods. It can be concluded that there is a significant relationship between knowledge and the provision of complementary foods with a P value 0.000 < α 0.05, there is a significant relationship between the mother's attitude and the provision of complementary foods with a P value 0.000 < α 0.05.

Language as an object of linguistic study is an arbitrary sound symbol system used by members of a social group to cooperate, communicate, and identify themselves. Language has several characteristics or properties as follows: Language is a system, Language is in the form of symbols, Language is sound, Language is meaningful, Language is arbitrary, Language is conventional, Language is productive, Language is unique besides being universal, Language is dynamic, and Language is humane and varied. One of the advantages of humans is the intellect that is inherent in every human being. Human intellect can be used and empowered with the help of language. Including in everyday life, anyone or anywhere, humans as social beings cannot avoid the use of language, either in writing or orally. As a linguistic science, linguistics has experienced stages of development like other sciences, the stages of development in question include; the stage of speculation, the stage of observation and classification, and the stage of formulating theories. The method used in this article is a literature study, with data collection from various sources such as books, journals, and existing research. The data is analyzed critically to support research propositions and ideas.

Discovering our true identity is a deep journey where we reflect on ourselves, understand the essence of existence, and explore our inner potential. The aim of this research was to explore the process towards deeper self-understanding and how this influences the level of happiness and calm in a person's life. Through a qualitative approach with a focus on literature reviews and in-depth interviews, this research shows that understanding true identity involves awareness of personal values, interpretation of life experiences, and the ability to accept one's own shortcomings and strengths. Research shows that people who succeed in finding their identity usually experience a more meaningful life, are able to face challenges calmly, and experience true happiness. In general, finding one's identity is not only important for understanding one's essence, but is also an important step in achieving a better quality of life. This study suggests doing regular introspection, meditation, and spiritual exploration as a way to better understand yourself. An important focus in life is to explore one's identity and the depths of the soul to reach one's true nature, which ultimately brings happiness and tranquility in life.

This article discusses contact with nature as a medium to minimize mild stress. At a mild level, stress can actually increase the enthusiasm for life in fighting challenges, but if stress increases to a more severe level, it can cause nervous tension, and have an impact on suffering not only physically, but also our soul (mind). The aim of this research is to increase awareness of the importance of contact with nature for mental health. This research uses qualitative research methods, including in the library research category, so in the process of collecting data, the author collects data in the form of information through literature. The results of this research are that contact with nature can minimize mild stress for some people. Activities in nature, such as mountain climbing, camping, or simply walking in the forest, are believed to have therapeutic effects that can improve mental well-being. Nature can have a positive impact on health and well-being. One application can be implemented is through natural schools, nature-based schools which aim to restore essential human values ​​that are one with nature. In nature schools, students are free to interact with the outdoors. Students look cheerful and enjoy learning without any pressure and school does not become a boring prison. This is the most important thing, so that children do not get stressed and bored easily.  

Human resource development is a vital activity that organizations must undertake to ensure that employees' knowledge, talents, and skills align with job requirements. Measuring the quantity of work completed by employees within a specific time frame using tools tailored to the nature of their work is referred to as employee performance. This study aims to determine the extent of the influence of human resource development on employee performance at the Sajoanging Sub-district Office, Wajo Regency. The theoretical framework for this research includes: Variable X (Human Resource Development) as defined by Nugraha (2016:178), encompassing education, work experience, skills, and technological capabilities. Variable Y (Employee Performance) as defined by Dewi & Harjoyo (2019:80), including work results, job knowledge, time discipline, reliability, and attitude. This research employs a census approach, meaning questionnaires are used to gather information from the entire population. The sample size for this study consists of 18 individuals. Data collection methods include questionnaires and observation. Quantitative associative analysis and descriptive data analysis are employed for data processing. The findings reveal that: Human resource development at the Sajoanging Sub-district Office, Wajo Regency, falls within the "very good" category. Employee performance at the Sajoanging Sub-district Office, Wajo Regency, also falls within the "very good" category. There is a positive influence of human resource development on employee performance at the Sajoanging Sub-district Office, Wajo Regency.

This article aims to examine the implementation of morals-based non-test assessment in PAI learning in grade 11 of SMK Muhammadiyah 4 Surakarta, focusing on its influence on students' character development. Islamic Religious Education (PAI) has an important role in instilling moral values. In this context, morals-based non-test assessment is an effective approach to assessing students' character development, as it focuses on observing their behavior and attitudes. At SMK Muhammadiyah 4 Surakarta, the implementation of this method is expected to help students not only understand religious teachings in theory, but also apply them in daily life. This research is a type of field research that is descriptive qualitative in nature. The main focus of this research is to understand the concept of evaluation in Islamic Religious Education (PAI) learning, which includes both test-based and non-test evaluation methods at SMK Muhammadiyah 4 Surakarta. In this study, a phenomenological approach is used to explore the experiences and understanding of individuals or groups regarding the phenomenon under investigation. Moral-based non-test assessment in PAI learning aims to evaluate students' moral values in everyday life. In contrast to test assessments that measure cognitive abilities. The implementation of morals-based non-test assessment faces obstacles such as difficulties in measuring morals objectively and limited time for observation.Morals-based non-test assessment in Islamic Religious Education (PAI) learning at SMK Muhammadiyah 4 Surakarta has an important role in shaping student character, in addition to mastery of academic material.

This research describes the flexibility and simplicity of the Linux operating system architecture. These are the main factors behind its popularity in various technological applications. This study uses a literature approach to explore kernel modularity, extensive file system support, and kernel modularity in meeting the needs of users in various computing environments, ranging from the Internet of Things (IoT) to large-scale servers. Research shows that the modular structure of Linux makes it easy to customize the operating system without compromising stability. In addition, the open source nature of Linux supports learning and innovation among the global community. Despite the challenges of development complexity, the open source community remains committed to providing documentation and tools to support the user experience. With flexibility and simplicity at the core of its design, Linux continues to adapt to the rapid advancement of information technology.

This study aims to study the concept of curriculum administration process. Curriculum is a set of plans and regulations regarding the content and learning materials and methods used as guidelines in the implementation of the teaching and learning process. The curriculum administration process consists of planning, implementation, monitoring and evaluation. The curriculum is a planning document that contains the objectives to be achieved, the content of the material and learning experiences that students must do, strategies and methods that can be developed, evaluations designed to collect information about the achievement of objectives, and the implementation of documents designed in real form. Thus, the curriculum plays an important role in the success of student education. One aspect that can increase the success of the curriculum is the administration of the implementation of the curriculum at the relevant educational institution, in other words, the implementation of the curriculum is institutional in nature. This study focuses on the literature study method by collecting literature (related materials) sourced from books, journals, and other sources related to the science of Administration. The term curriculum administration emphasizes efforts to direct the curriculum so that the curriculum can be implemented appropriately in various educational activities