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This study aims to analyze the implementation of Total Quality Management (TQM) as a strategy for certification preparation in Islamic educational institutions. The research employed a qualitative approach using a library research method by reviewing relevant national and international journal articles, books, and scholarly documents related to quality management and educational certification. The collected data were analyzed using content analysis techniques to identify the concepts, principles, and implementation strategies of TQM in supporting certification readiness within Islamic educational institutions. The findings indicate that the implementation of TQM plays a strategic role in enhancing institutional readiness for certification through the strengthening of an internal quality assurance system that is structured, systematic, and sustainable. The application of TQM is based on the principles of customer focus, total involvement, continuous improvement, and data-driven decision-making. Implementation strategies include quality system standardization, human resource capacity building, regular internal evaluations and audits, and strengthening quality-oriented leadership. Consistent implementation of TQM not only supports successful certification processes but also fosters a sustainable quality culture that contributes to improving the competitiveness and overall quality of Islamic educational institutions. Therefore, TQM can serve as an effective framework for achieving continuous institutional development and maintaining educational excellence in a rapidly changing environment.

The growing demand for integrated Islamic schools to deliver high-quality education that emphasizes both academic excellence and character development has encouraged the adoption of Total Quality Management (TQM) as a modern and relevant management approach. TQM is considered appropriate because it highlights continuous improvement, active involvement of all school members, and a strong focus on customer satisfaction within the educational context. This study aims to analyze the implementation of TQM in improving school quality at three integrated Islamic junior high schools: SMP IT Al-Khoiriyyah, SMP IT Nurul Islam, and SMP IT Baitul Anshor. The research employed a qualitative method using a multi-case study design. Data were collected through in-depth interviews, direct observations, and document analysis involving principals, vice principals, teachers, educational staff, students, and parents. Data analysis followed the stages of reduction, presentation, and inductive conclusion drawing. The findings indicate that TQM implementation in all three schools followed four main stages: planning, organizing, implementation, and monitoring and evaluation. During planning, TQM principles were embedded in School Work Plans, the PDCA cycle was applied, and stakeholders were actively involved. Organizing focused on quality-based structures, clear task distribution, and teamwork. Implementation included quality-oriented learning, teacher development, extracurricular activities, and integrated Islamic programs, while monitoring involved supervision, internal audits, evaluation meetings, and feedback systems. Supporting factors included visionary leadership, Islamic work culture, and parental support, while challenges involved limited facilities, uneven teacher competencies, and heavy workloads.

Education is one of the key aspects in developing high-quality human resources. Along with the advancement of time, teachers are expected to create effective learning media in the teaching and learning process. Learning media should also be adapted to students’ learning styles, such as visual, auditory, and kinesthetic.The purpose of this study is to develop and test the feasibility, practicality, and effectiveness of an IPS (Social Studies) magazine as a learning medium for Grade VIII students at SMPN 3 Kedungwaru Tulungagung. This research is a development study using the ADDIE R&D model. Data were collected through interviews, needs and learner characteristic analysis, feasibility and practicality questionnaires, as well as pretest and posttest results.The findings of this study show that the IPS magazine is highly feasible, with a feasibility percentage of 89.91% from material experts and 91.18% from media experts. The practicality results based on teacher questionnaires reached 94.87%, and student responses reached 88.62%, indicating that the IPS magazine is highly practical. The effectiveness of the media was proven through the Paired Sample Test, which showed a significance value of 0.000 < 0.05, indicating a difference in results before and after using the IPS magazine. Therefore, the IPS magazine is considered effective for use in the learning process.

This study aims to determine the effect of transfer pricing, thin capitalization, capital intensity and audit quality on tax avoidance. The population in this study are companies that have been listed on the Jakarta Islamic Index (JII) during the 2019-2023 period, totaling 54 companies. The sample in this study amounted to 19 multinational companies or 95 observation data determined by purposive sampling method. The data analysis used is multiple linear regression analysis with dummy variables with the SPSS 29 program. The results showed that transfer pricing partially had a negative and significant effect on tax avoidance, while thin capitalization, capital intensity and audit quality partially have no significant effect on tax avoidance. However, transfer pricing, thin capitalization, capital intensity and audit quality simultaneously have a positive and significant effect on tax avoidance.

Pay close attention to financial performance. An organization's success is shown by its consistent improvement in financial performance compared to the prior period. Audit quality, independence of auditors, Good Corporate Governance (GCG) implementation, regulatory compliance, and the organization's board of directors and supervisory board all have an impact on financial performance. The objective of this research is to corroborate and analyze prior studies that have focused on Islamic audit quality, Islamic audit independence, Islamic audit boards and supervisory boards, sharia compliance, good corporate governance (gcg), and auditor independence as they pertain to Islamic banking's financial performance. Using data gathered from articles published in national journals to back up claims, this study integrates qualitative methodologies with a literature review approach. The researcher procured ten samples of sinta indexed and non-indexed publications from Google Scholar. The study's findings suggest that financial performance is influenced by factors such as the quality of sharia audits, the independence of auditors, the degree of sharia compliance, the application of good corporate governance (gcg), and the board of directors and supervisory board. The researcher is optimistic that future studies will investigate the elements impacting financial success in more depth.

The purpose of this study was to identify and analyze the impact of audit opinion and audit delay partially on the quality of financial statements, with profitability variables as moderating. This research was conducted at Islamic commercial banks registered with the financial services authority during the period 2018-2022. This type of research uses a quantitative approach, the research population involves a total of 11 Islamic commercial banks. The sample in the study was selected using purposive sampling method, which resulted in 11 samples with observations for 5 years. Hypothesis testing in this study used a panel data regression model with the Fixed Effect Model (FEM) approach and for testing the moderation variable using the MRA (Moderated Regression Analysis) model. The results of this study indicate that the partial results of audit opinion have a positive and significant effect on the quality of financial statements, while audit delay has a negative and significant effect on the quality of financial statements, while profitability is unable to moderate the effect of audit opinion on the quality of financial statements. Meanwhile, profitability is not able to moderate the effect of audit delay on the quality of financial statements.  

An audit is a systematic process carried out by an auditor to obtain and evaluate evidence of a company's economic events and include fairness based on predetermined standards and convey the findings obtained to interested parties. My aim in writing this article is to find out to what extent auditors play a role in improving company performance from an Islamic perspective. The method I used in this research was using qualitative research methods by means of field observations, interviews with related sources and supported by several sources such as books, journals and other documents. The results of this research are that an auditor has a vital role in the management and administrative audits in every institution or company, because with an audit, the financial system in a company will run well and will of course have an impact on improving the quality of each existing employee. at every company. So I can conclude that audits within the company must be carried out periodically to review the extent to which administrative controls have been implemented to improve company performance and to achieve predetermined goals