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Islamic accounting is a system grounded in Islamic sharia principles, such as fairness, transparency, and social responsibility. This accounting framework is designed to help companies ensure that their operations and financial reports comply with sharia law. This article examines the role of Islamic accounting as a source of information for sharia-compliant companies. Islamic accounting offers a financial reporting framework that reflects adherence to Islamic values, including the prohibition of usury, gharar (excessive uncertainty), and haram (forbidden) transactions. By providing accurate and relevant information, Islamic accounting aids companies in making strategic decisions aligned with sharia principles. Additionally, it assures stakeholders, including investors and the public, that the company’s operations are conducted ethically and responsibly. Therefore, Islamic accounting functions not only as a financial reporting tool but also as a strategic framework for managing companies committed to sharia compliance.

Language in the digital era functions not only as a communication tool but also as a reflection of personal and collective identity. Language use on digital platforms, such as social media, reflects self-expression, image building, and cultural affiliation. However, globalization and the dominance of foreign languages, especially English, pose challenges to preserving local identity. This study employs a qualitative approach through interviews and document analysis to explore how language shapes personal identity in the digital era. The findings indicate that language in digital spaces allows individuals to express creativity while facing social pressures to construct specific images. Nonetheless, phenomena such as code-switching and slang usage highlight the influence of global culture. To maintain a balance between global adaptation and local cultural preservation, collaboration among individuals, communities, and governments is needed through education, cultural campaigns, and technology. With this approach, language can become a tool for fostering cultural solidarity and preserving diversity in an increasingly connected world.

This research aims to analyze the effectiveness of developments in the implementation of Trias Politica principles in the performance of high state institutions in Indonesia. Trias Politica, which refers to the separation of powers into executive, legislative and judiciary, is an important foundation in a democratic government system. Through a qualitative approach, this research evaluates how the division of power has transformed since the implementation of political reform in Indonesia, as well as its impact on the performance of state institutions in carrying out their duties and functions. The research results show that although there have been significant developments in the implementation of Trias Politica, several challenges such as overlapping authority, lack of synergy between institutions, and political influence remain obstacles. However, the application of the principle of separation of powers has generally increased accountability, transparency and efficiency in the performance of high state institutions. This research recommends strengthening coordination between institutions and more stringent legal reforms to improve the performance of state institutions as a whole.

Baitul Maal Wat Tamwil (BMT), as an Islamic microfinance institution, plays a crucial role in enhancing financial inclusion and empowering the economy of communities in Indonesia. By combining the functions of Baitul Maal for managing social funds and Baitul Tamwil for productive financing, BMT supports the growth of small and medium-sized enterprises and reinforces the principles of Islamic finance. This study examines the development of BMT in Indonesia during the period from 2014 to 2019 through a descriptive qualitative approach and literature review. The results indicate that the number of BMTs increased from around 4,000 units in 2014 to 4,500 units in 2018, with a significant contribution to promoting financial inclusion, especially for the lower-middle-income population. However, BMT faces challenges related to complex regulations, unintegrated data collection, and the need for enhanced transparency and accountability in its operations. This study aims to provide insights for better policy development to support the role of BMT.

The transformation of traditional architecture into modern architecture in urban environments reflects a shift in the values, functions, and aesthetics of buildings in response to the ever-growing needs of society. Traditional architecture that is strong with cultural elements and environmental adaptation now faces major challenges with the emergence of modern architecture that is more minimalist, efficient, and prioritizes technology. This study aims to examine how traditional architectural elements can be maintained and integrated into modern architectural designs in urban areas, especially in an effort to maintain cultural identity and answer the need for sustainable and environmentally friendly buildings. The transformation of traditional architecture into modern architecture in urban environments is a complex and interesting process. This change occurs in response to the development of the times and technology. Traditional architecture has important historical and cultural values, but with the presence of modern architecture, there are changes in the form, materials, and functions of buildings. With this transformation, there is a change in the order of the urban environment Modern buildings built around traditional buildings create an interesting contrast and reflect a blend of the past and the present. The transformation of traditional architecture into modern architecture in urban environments is a process that continues to develop and provides new colors in the world of architecture.

Direct Cash Transfer (BLT) is one of the Indonesian government's initiatives that aims to provide direct financial support to the community, especially vulnerable groups, in the face of difficult economic conditions. BLT functions as a social safety net to fulfill basic needs and reduce economic burden during times of crisis, such as during the COVID-19 pandemic. Through this research, the author analyzes the role of BLT in strengthening the social security system in Indonesia. This research uses an interview-based qualitative approach and literature study, which provides in-depth insights into the effectiveness of BLT in improving the welfare of vulnerable communities. The results show that BLT not only helps fulfill basic needs, but also increases purchasing power and social resilience. However, improvements in the distribution and supervision of the program are still needed so that its impact can be optimal and sustainable.  

Administrative Decisions (KTUN) are one of the important legal instruments issued by state administrative officials to carry out government functions. However, it is often found that KTUNs are legally defective due to violations of the principle of legality, general principles of good governance (AUPB), or applicable administrative procedures, which lead to their annulment by the State Administrative Court (PTUN). This study aims to analyze the legal basis and the form of legal responsibility in the administration of State Administrative Decisions (KTUN) that have been annulled. This research uses a juridical-normative method with an approach based on laws and regulations and legal doctrines. The study shows that the annulment of KTUNs by PTUN is usually caused by procedural and substantive violations, such as issuing decisions beyond authority or not meeting formal requirements. In the context of legal responsibility, the agency issuing the KTUN is obligated to retract the decision, restore the rights of the affected parties, and issue a new decision that complies with the law. Furthermore, the officials at fault may be subject to administrative sanctions, ranging from a warning to dismissal, depending on the severity of the error. State administrative officials whose KTUNs have been annulled must fulfill their legal responsibility by revoking or correcting the KTUN, restoring the rights of the affected parties, providing compensation, and implementing administrative sanctions if necessary. Additionally, criminal liability may apply if there is an element of abuse of power. This finding underscores the importance of compliance with the principles of AUPB and positive law in every administrative action to prevent harm to society.

The role of State Attorneys (Jaksa Pengacara Negara, JPN) is vital in recovering state assets lost due to corruption, aligning with the principles of Indonesia’s legal state (Rechtsstaat). This study examines JPN's authority under Law No. 31 of 1999, emphasizing its dual role in civil and administrative litigation. Using a normative juridical approach, the research analyzes legal frameworks and conceptual perspectives on JPN’s functions. The findings indicate JPN’s strategic position in representing the state, not only in civil lawsuits but also in non-litigation processes for recovering state financial losses. Challenges such as limited human resources, inter-agency coordination, and protracted case resolutions hinder optimal performance. The research suggests reinforcing the institutional capacity of JPN through targeted training and promoting synergy with related agencies, such as the KPK and police. Enhancing legal competence and procedural efficiency are critical to meeting public expectations for justice and transparency in handling corruption cases.

Sharia management as the basis for the management of Islamic banks in Indonesia. Sharia management is an approach that integrates Islamic values in decision-making and operational implementation, emphasizing the principles of ethics, fairness, and transparency. The article examines the definition of sharia management, the basics of sharia bank management sourced from the Qur'an and Hadith, as well as the implementation of sharia management principles in management functions such as organizing, actuating, controlling, and evaluating. The goal is to provide a more comprehensive understanding of sharia management in the context of sharia banking, as well as to encourage the improvement of the quality of sharia bank management in Indonesia so that it can play a more optimal role in encouraging sustainable and equitable economic growth.

This study aims to explore the concepts, objectives, functions, and principles of financial management in educational institutions. With the increasing complexity of educational institutions, efficient and effective financial management has become a crucial factor in supporting the creation of quality education. To achieve this goal, the study uses a literature review method. Data sources were obtained from various academic journals, reference books, and publications related to financial management in educational institutions. The results of the study show that good financial management plays an important role in supporting the overall management of education. This is achieved through the optimization of available financial resources, management of facilities and infrastructure, and improvement of the welfare of educators. The implementation of effective financial management enables educational institutions to allocate funds more strategically, thus supporting various educational programs and activities. With good financial management, it is expected that the quality of education provided by educational institutions can continue to improve over time.

This study examines how the implementation of Bahasa Indonesia as a general course (MKU) has a strategic role in supporting the development of student competencies, especially in the field of nutrition science. This study uses a qualitative-descriptive method to investigate how effective the Bahasa Indonesia MKU is in improving academic communication skills, scientific literacy, and the delivery of information about nutrition science. The results of the study show that the Bahasa Indonesia MKU contributes greatly to the mastery of scientific writing skills, the creation of data-based nutrition reports, and the dissemination of persuasive information to the public. Students also showed improvements in critical and analytical thinking, which helped them make nutritional decisions. Therefore, the Bahasa Indonesia MKU functions as a course that is not only mandatory, but also as an important foundation for building the professionalism of nutrition students. This study emphasizes that the Bahasa Indonesia course must be integrated with the specific needs of the study program to produce graduates who are proficient and ready to contribute to society.  

This research aims to analyze the role of legislation in addressing cases of unregistered marriages conducted by Civil Servants (PNS). Utilizing a normative legal research method with a statute approach, this study employs library research, expert opinions, and an examination of Government Regulation No. 10 of 1983 in conjunction with Government Regulation No. 45 of 1990 concerning Marriage and Divorce Licenses for Civil Servants. These regulations have a hierarchy that refers to Law No. 16 of 2019 concerning amendments to Law No. 1 of 1974 on marriage. The perspective of this research is to evaluate the extent to which government regulations can control the functions and positions of civil servants as state apparatus faced with freedom of perspective, both from administrative, legal norms, and religious values.

Surfaces in three-dimensional space can be represented through explicit, parametric and implicit equations, which describe the relationship between the variables x, y and z. Graphs of linear equations produce flat planes, while quadratic equations form objects such as spheres or ellipsoids. In this research, a theoretical approach is combined with interactive visualization to analyze various surface shapes. Through the use of GeoGebra software, this analysis makes it easier to understand surface orientation and shape, such as normal vectors and curvature, as well as applications in vector fields. This research also investigates the concepts of Cartesian coordinates in three-dimensional space, by depicting surfaces in the form of graphs of functions of two variables. It is hoped that the results of this research can provide deeper insight into the geometric properties of surfaces and how to visualize them effectively in mathematics and physics applications.

Health is a condition where the body system and organs in the body can carry out their respective functions. However, in some cases that occur in Indonesian society, health problems have begun to appear, such as diabetes, malaria, and so on. According to the analysis, the incidence of diabetes continues to increase every year. Furthermore, the plant extract that is used as a source of antioxidants is bamboo shoots. The incidence of malaria resistance has reached >25% so that several drugs such as chloroquine are no longer used as the main drug in cases of malaria. The purpose of writing is to analyze the results of a review of the pharmacological potential of plant extracts that are effective as antidiabetic, antioxidant, and antimalarial supplements. The writing method used in writing this journal is to use a qualitative type. The results of the study are that bamboo leaf extract provides effectiveness as an antioxidant. Furthermore, antidiabetic can be found in the extract of the butterfly pea flower. Then the extract of the moon flower leaf has effectiveness as an antimalarial. The conclusion drawn is that the use of natural plant extracts can be used as antidiabetic, antioxidant, and antimalariall.

The Medan Grand Mosque is an example of a combination of colonial and Islamic architecture in North Sumatra. Built during the Dutch colonial rule, the mosque combines elements of distinctive Western architectural design and Islamic architectural styles, creating a unique and historic work. The existence of the Medan Grand Mosque makes it an architectural icon in the region which reflects the combination of strong colonial influences with the richness of local islamic culture. This article aims to explore the development of the architecture of this mosque as a symbol of religious and cultural identity in the midst of the colonization process, as well as its role in the history of urban development in Medan. Through this study, it is hoped that we can better understand how the Medan Grand Mosque not only functions as a place of worship, but also as a visual symbol that depicts the interaction between local traditions, Islam, and the influence of colonial architecture in North Sumatra.  

The results of the study show the application of environmental accounting (Green accounting) according to the Islamic perspective of waste management of PT. Sources of Graha Sejahtera (SGS) include Avoiding Air Pollution, Good Waste Management and Green Spaces.  PT incurs costs for environmental activities such as waste management, environmental monitoring costs, employee training costs, and environmental activity audit costs. All environmental costs, and allocating these costs based on cost types in a structured environmental accounting contribute well to environmental performance. The impact of the application of environmental accounting in waste management at PT. Sumber Graha Sejahtera (SGS) produces goodness and cleanliness because when a company carries out activities support environmental management, the management must wisely record every cost incurred related to environmental activity. These costs are referred to as environmental costs that must be charged to functions within the company appropriately, for example, production functions, marketing functions and other functions.

This study aims to analyze the implementation of management functions, the development of Islamic propagation (dakwah), as well as the supporting and inhibiting factors in the management of the Baitussalam Grand Mosque in Purwokerto. The research employs a qualitative approach with structured interviews conducted with mosque administrators, community leaders, and congregants. Data were collected through observation, interviews, and documentation. The findings indicate that the Baitussalam Grand Mosque applies management functions such as planning, organizing, staffing, directing, and controlling. The developed dakwah activities include regular study sessions, religious gatherings for elderly women, Qur'anic Education Parks (TPQ), and special activities during Ramadan. Supporting factors for successful mosque management include regular funding from congregants through donation boxes and benefactors, spacious building infrastructure, adequate facilities, and solid teamwork among administrators. However, challenges include limited government funding, a lack of sufficient mosque courtyard space, and less supportive surrounding environmental conditions.This study highlights the importance of enhancing mosque empowerment to maximize its social benefits within the community.

The role of Muhammadiyah as a modernist Islamic movement in Indonesia with a focus on two main characters, namely tajdid (renewal) and tarjih (legal selection). Tajdid is the basis of the movement to respond to the challenges of the times without leaving the authentic teachings of Islam, while tarjih functions as a methodological guideline in making legal decisions based on the Qur'an and Sunnah. By combining tajdid and tarjih, Muhammadiyah seeks to actualize Islam in a dynamic socio-community context and make a significant contribution to national development. The purpose of this study is to reveal Muhammadiyah as an Islamic Movement with Tajrid and Tajdid Characters. The research method used in this study is a qualitative method, by using books, magazines, articles and other sources both offline an online as the main data sources in addition to interviewing Muhammadiyah figures around. The results of this study indicate that Muhammadiyah often describes this organization as an Islamic movement that has tajrid (purification) and tajdid (renewal) characters. Muhammadiyah was founded by KH. Ahmad Dahlan in 1912 with the aim of returning Islamic teachings to their original sources, namely the Qur'an and Sunnah

Letjen Sutoyo RW 03 Lowowaru is an urban area in Malang City. This area has a Health Center that plays a vital role in maintaining public health. The aging process is characterized by a decrease in the body's ability to adapt to external stress, which leads to a decrease in the physiological function of organs, systems, and overall body ability. One of the important functions of the body is to form balance, which refers to the ability to maintain the center of the body's position against the supporting base when standing, sitting, moving, or walking (Winter, 1995 in Howe, et al., 2008). This balance is essential to maintain stability when moving from one position to another (Lee & Scudds, 2003).

Muhammadiyah, which was founded in 1912, has played a pioneering role in social and educational movements in Indonesia. This article examines Muhammadiyah's contribution to improving the quality of life of the community through various educational programs and social initiatives. Research shows that Muhammadiyah has established more than 17,000 educational institutions that provide access to quality education, as well as implementing community empowerment programs that encourage economic independence. In addition, Muhammadiyah is active in social activities, including disaster management and human rights advocacy, which shows the organization's commitment to social justice. Through a holistic approach to education that prioritizes character and leadership development, Muhammadiyah seeks to form a young generation that cares about society. The aim of this research is to reveal Muhammadiyah's role in improving the quality of life of the Indonesian people through the educational programs and social initiatives it carries out. This research method uses a qualitative method with a descriptive approach to examine the role of Muhammadiyah in social movements and education in Indonesia. The research results show that Muhammadiyah not only functions as a religious organization, but also as an agent of change that contributes to creating a more prosperous and just society in Indonesia.