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This research aims to evaluate the effectiveness of fertilization based on nutrient requirements and production targets of green mustard (Brassica juncea. L) in a hydroponic system. The study involved varying fertilizer dosages and integrating them into the hydroponic system to assess the growth and production of mustard plants. The results showed that increasing fertilizer dosages in line with production targets could enhance plant growth, such as plant height, leaf count, and leaf width, as well as plant production in terms of wet and dry weights. Integrating fertilizer dosages with the hydroponic system also demonstrated increased effectiveness of fertilization on the growth and production of mustard plants. The interaction between increasing fertilizer dosages and the hydroponic system also positively impacted mustard plant production. The role of the hydroponic system in improving the efficiency of complete fertilizer application in mustard cultivation was evidenced by an increase in production yields of up to 24 tons/ha. These findings indicate that adjusting fertilizer dosages to match plant nutrient requirements and integrating them with a hydroponic system can enhance the growth and production of green mustard plants under hydroponic conditions.

Child character education is very important to instill in children from an early age. Parents are the first education for children, therefore parents play an important role in the growth of children's character. The purpose of this study was to analyze the role of parents in instilling children's character education according to Islamic views in Jakarta. This type of research that researchers do uses descriptive qualitative methods. The sampling technique used purposive sampling technique. Data analysis used there are three activity paths, namely data reduction, data display, drawing conclusions. are: first, the exemplary method; Parents first exemplify good character first, such as speaking softly, speaking politely and inviting children to worship together. Second, Habit Method; such as, accustoming children to dispose of trash in its place, washing hands before eating, accustoming children to praying on time and reciting the Koran in non-formal educational institutions. Third, the method of advice and stories; Parents choose stories that contain advice to shape children's character through stories contained in the Qur'an. Fourth, the method of discipline; like children accustomed to sleep on time and pray on time. Fifth, the method of participation; forms of parental participation in the form of physical and non-physical

Nowdays, the understanding and knowledge in logic, reasoning, and legal argumentation become moreabsolute necessity not only for civitas academica in philosophy and law but most important for legal practitioners as polices, judges, prosecutors, attorneys, lawyers, and even all members of society whosedealing with legal problems everyday. As apart of generally reasoning, legal reasoning, although have some different characteristics, is attached to valid principles of reasoning such as rules of reasoning, rules of sillogism, rules of inductive probability, and informal fallacies. Thus legal reasoning is not a distinct and separate kind of reasoning from logic as science of how to think rightly, appropriately, and valid (as a branch of philosophy) but rather how to applied rules of reasoning from logic principles to legal problems. This article explores the rules of thinking in induction and sillogism. IRAC (Issue, Rule, Argument, dan Conclusion) model as an application of inductive and sillogistic reasoning in law will to end this article.

The purpose of this study is focused on answering the social problems of turuk bintul gastronomy in the dimension of Islamic education. A qualitative approach in the setting of library research is used to answer these problems. The results showed that etymologically the name turuk bintul looks dirty, meaning female genitals with lumps. However, the purpose of this name is not to emphasize this aspect, but rather to focus on delicious and savory foods. The dimension of Islamic education is the importance of thinking clearly in responding to everything around us. In Islam, the term clear-minded is synonymous with husnuzon, which means to think clearly and think well about things or other parties. By responding in this way, the effect of this action will be good as well. This research hopes to contribute to Islamic education related to positive thinking.

Companies such as financial institutions in carrying out operational activities always want to obtain high profits such as profit engineering. Earnings engineering is one of the contemporary issues in finance, especially in Indonesia. In several reports in a large company there are 77% of senior managers involved in unethical behavior by carrying out scandals that are motivated by earnings management. This is problematic for the development of accounting, especially sharia accounting. Study aims to analyze the implementation of Islamic earnings management in Islamic accounting. In this study teh method use is the literatur review by collecting secondary data from various related journal. The results show that there are still earnings engineering practices in companies and financial institutions in Indonesia. For this reason, sharia principles really need to be emphasized in order to improve the quality of sharia accounting that is completely free from fraudulent practices. One of the appropriate efforts is to apply sharia accounting in conducting profit-sharing financing, proper and effective monitoring must be carried out with adequate supervision and reporting, so that companies such as Islamic banks or companies can avoid earning management and profit engineering. Financial institutions that apply sharia accounting principles are required to implement Islamic earnings management as a profit management practice in accordance with Islamic religious rules and ethics.

The concept of accrual accounting is a basis commonly applied in financial institutions in Indonesia. However, Islamic banks have a different perspective on implementing the accrual accounting concept. This research aims to analyze the application of accounting recording methods with the concept of accrual accounting in sharia banking. The research method is descriptive qualitative research with data collection techniques in the form of library research. The findings show that the implementation of the accrual accounting concept in sharia banking cannot be fully implemented because there are elements that conflict with sharia principles. These elements are uncertainty and gharar, as well as the high potential for institutions to fall into earnings management practices. This makes sharia banking apply a limited accrual method and adapt it to sharia principles. In calculating profit sharing, Islamic banking does not apply accrual accounting because it requires real cash inflows and receipts. Islamic financial institutions can use accrual accounting for financial reports which aims to increase transparency and accountability before stakeholders.

This study aims to determine the accounting treatment of murabahah (recognition, measurement, presentation and disclosure) in accordance with PSAK no. 102. BMT in 13 population was studied. The descriptive analysis with qualitative and quantitative approaches wasused to deploythe questionnaires to respondents. The study showed that the accounting treatment of murabahah in BMT is not all adopted PSAK no. 102 properly. The average value of the percentage only reached 68.4%. There are weaknesses in the educational background of the respondents were limited to the knowledge of transaction records BMT.

Objective: This study aims to reveal the strategies used by Metal and Machinery MSMEs in West Nusa Tenggara in competing and expanding their products to foreign markets or international markets. Design/methodology/study approach: The method used in this study is research with a case study method with interviews at MSMEs Andi Welder who process metals and produce coffee processing equipment. Conclusion: MSMEs Andi Welder uses Canva's analysis strategy in innovating its products which aims to see the market response of what products are most sought after by consumers then the products are refined so that they can be accepted by the international market. Limitations/implications of research – This research can not only limit the product innovation strategies that are acceptable to consumers, then for future research can expand on other strategies such as brand strategy and product quality. Originality/value: This research is a case study research that raises the strategy of metal and machinery MSMEs to enter the international market

This research examines the contribution of Islamic economics to economic development through instruments such as Baitul Mal Wattamwil (BMT), sukuk, sharia banks and waqf banks. The method used is a literature study with secondary data analyzed using content analysis. The research results show that Islamic economics makes an important contribution to economic development in Indonesia. BMT increases employment opportunities and reduces poverty, sukuk plays a role in state financing and infrastructure, sharia banks contribute to financing the real sector and social services, while waqf banks empower the community's economy. Islamic economics is an alternative economic development that pays attention to moral and social aspects, not just growth.

This research aims to analyze the multimodality of Nicholas Saputra's version of Kanzler nugget advertising images on Instragram. This research uses a qualitative descriptive method. Data collection techniques in the form of documentation and data sources from Instagram Kanzler's friends describe Nicholas Saputra as Brand Ambrasador. The data analysis technique uses Kress and Leeuwen's theoretical concepts. The results of this research are that by integrating these three aspects, Nicholas Saputra's version of the Kanzler nugget advertisement succeeded in creating a strong visual appeal, conveying the message effectively, and building friendly relationships with consumers.    

The aim of this research is to evaluate the financial performance of the Depok City Government in 2021-2023 based on value for money, namely in terms of economy, efficiency and effectiveness. The qualitative descriptive analysis method was used to carry out the analysis in this research. The performance of the Depok City Government is a source of output used to calculate efficiency values. The calculation compares input and output. While the output is the performance that has been achieved by the Depok City Government, the input is the economic value that has been obtained and the calculation of the effectiveness value is based on a comparison between the outcome and the output. Research findings show that the Depok City Government operated very economically from 2021 to 2023 based on its financial performance. The research findings indicate that the financial performance of the Depok City Government in terms of economic and effectiveness for the fiscal years 2021-2023 demonstrate stability, with an average achievement of 85.53% and 103.21% respectively. However, in terms of efficiency, the financial performance of the Depok City Government shows instability, with an average achievement of 84.44%. Therefore, the Depok City Government needs to make improvements to ensure that the efficiency level remains within a stable range.

The automotive industry has looked quiet in recent years, this industry is not as busy as other sectors such as the property sector, mining or the financial sector. The aim of this research is to find out and analyze or provide empirical evidence regarding liquidity, profitability and solvency on automotive company share prices. Data collection in this research uses documentation techniques to obtain data. The data in this research comes from the IDX regarding company financial reports taken in 2016 - 2021. The data collection method is the classic assumption test. Prerequisite tests or classic assumptions (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), model test (ANOVA), hypothesis test (multiple linear regression analysis, partial test). Based on the results of the liquidity projection t test with a significant Current Ratio (CR) of 0.028, which means it is smaller than the normal value of 0.05, it can be concluded that there is an influence on share prices. For profitability, the projected Earning Per Share (EPR) is significant at 0.823, which means it is greater than 0.05, so it can be concluded that profitability has no significant effect on share prices. For solvency, the projected Debt to Equity Ratio (DER) has a significance of 0.032, which means it is smaller than 0.05, so it can be concluded that solvency has an effect on share prices.

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research functions to strengthen theories and phenomena of the relationship or influence between variables. This article reviews the factors that influence audit report lag, namely the influence of company age, company size and auditor reputation, a study of the tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this article's literature review are: 1) the influence of company age on audit report lag; 2) company size influences audit report lag; and 3) the auditor's reputation influences audit report lag

This research was conducted to determine the perception and readiness of an online shop to use a financial accounting application based on the Technology Acceptance Model (TAM) theory. Therefore, interpretive qualitative research was carried out using a descriptive case study approach at the online shop "Sweet Palettee" as the research object. The data collection techniques used were interviews, observation and archival recordings. From the data that has been collected and analyzed by researcher, it is concluded that the use of the financial accounting application carried out by Sweet Palettee based on the Technology Acceptance Model (TAM) theory is going quite well. Each aspect of TAM is interconnected, which overall has a positive role for Sweet Palettee in the acceptance and use of the "Money+" financial accounting application. With this research, it is hoped that it can increase insight and knowledge for researcher and for academics, also can be used as a reference for related companies to make decisions in the future.

The aim of this research is to determine the influence of good corporate governance, professional ethics and emotional intelligence on audit decisions. This article reviews the factors that influence audit decisions, namely good corporate governance, professional ethics, and emotional intelligence, a study of sharia accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Good corporate governance influences audit decisions, 2) Professional ethics influences audit decisions, and 3) Emotional intelligence influences audit decisions

In financial and economic management activities, the term banking is often known, both conventional banking and Islamic banking. Islamic banking is a financial institution that plays an important role in managing people's funds. Islamic financial institutions generally have a variety of products offered to the public. In banking activities, there are two main functions of the bank, namely as a savings and loan institution. The purpose of this article is to discuss and analyze related to one of the Islamic bank products, namely loan products that apply the Qardh contract to Islamic financial institutions. The results of the study indicate that the implementation of the Qardh contract in Indonesia is adjusted to the pillars, qardh requirements, and shigat qardh. Qardh contract can be interpreted as a loan that must be returned in the same amount with a certain pre-agreed period. In other words, Qardh is a loan without profit. If it is technically reviewed, then this loan will be given to someone or a sharia financial institution to another person who is used for emergency or urgent needs. The implementation of sharia accounting with Qardh contracts in Indonesia is guided by Law Number 21 of 2008 concerning Sharia Banking in Article 35 paragraph (1) which states that in practice sharia banking is required to implement the 5C principles, namely character, capacity, capital, condition of economy, and collateral.

his study examines the business development of seaweed in Indonesia during the period of 2019-2024 through a comprehensive literature review. Findings indicate substantial growth in the seaweed industry during this period, with promising increases in production and exports contributing significantly to the national economy. However, challenges such as production issues, global competition, and regulatory obstacles are also identified. Strategic measures are needed to optimize the potential of this industry, including improving production quality, market expansion, government collaboration, and human resource development. Close cooperation with relevant stakeholders, including the government and academic institutions, can strengthen the seaweed industry. Supportive policies, investment in research and development, and training programs to enhance workforce skills are key to overcoming the challenges faced by this sector. The findings of this study are expected to provide valuable insights for stakeholders in the seaweed industry and make a meaningful contribution to academic literature on this topic. With the right steps, the seaweed industry in Indonesia has the potential to continue growing sustainably and significantly benefit economic growth and societal welfare.

This study aims to analyze the influence of integrated reporting and ESG risks on sustainable development goals in companies listed in the LQ45 index for the 2020-2022 period. This research method uses a quantitative approach by collecting data from financial reports and company sustainability reports. Integrated reporting is measured using indicators of integrated reporting elements and ESG risks are taken based on risk assessments related to the environment, social and corporate governance published by the IDX in collaboration with Morningstar Sustainalytics. The sampling method used purposive sampling and 36 companies were observed within 3 years so that the resulting data was 108. The results of this research show that integrated reporting has a significant positive influence on sustainable development goals. However, ESG risks have no effect on sustainable development goals. Therefore, companies need to implement integrated reporting practices in contributing to the SDGs.

In general, insurance is providing risk protection to the insurer, namely an insurance organization and an agreement agreed upon for a certain period of time. PT Sun Life Syariah Medan Branch is a Sharia general insurance organization located on Jl. Captain Jumhana No. 127, Sukaramai II, Kec. Medan Area, Medan City, North Sumatra. The aim of this research is to find out how to increase the efficiency and quality of superior Sharia general insurance products at PT Sun Life Syariah Medan Branch. The research method uses qualitative methods. The research results obtained are that the level of efficiency of an organization is not determined by the amount of total income, total expenditure, or the total capital owned by the company. However, on the contrary, it is influenced by the business's ability to maximize profits through the effective use of its own resources, which determines the level of efficiency. For this reason, it can be concluded that the Sun Life Financial Syariah Medan Branch organization has better management skills than traditional insurance organizations to design products optimally and minimize the costs required.  

Social innovation is often considered to have great potential to encourage sustainable development and transformation towards more sustainable economic practices. Many companies in preparing community empowerment programs with an orientation that is simply considered good at the start, even just to meet the interests of certain parties, but do not plan what benefits are targeted so that they quickly become obsolete. In order not to be left behind, companies must form a business model, embrace many parties, create sustainable programs from year to year, and prepare an exit strategy carefully. This article discusses social innovation practices in the PT PLN UIK Tanjung Jati B TJSL program based on the social innovation process model and empirical practice. This article contributes to improving the concept of social innovation, how social innovation succeeds and what factors encourage its emergence and growth.