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The purpose of this study was to test and analyze the effect of GRC and Intellectual Capital on firm value through financial performance in banking companies. The population in this study are all banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Sampling using purposive sampling method. The data used is secondary data sourced from annual reports and financial reports. The data analysis technique used in this research is the SmartPLS 4 program. The results of this study indicate that GRC has no significant effect on financial performance and firm value, Intellectual capital has no effect on firm value but intellectual capital has a significant and positive effect on financial performance. Furthermore, financial performance has no influence on firm value. GRC mediated by financial performance has no effect on firm value.  Intellectual Capital mediated by financial performance has no effect on firm value.

Islamic education reached its peak during the Abbasid Dynasty, precisely from the eighth to the thirteenth centuries AD. This period is often referred to as the "Islamic Golden Age", during which Baghdad, the capital of the Abbasids, became the center of world knowledge and culture. The purpose of this study is to analyze the glory of Islamic education before the collapse of Baghdad, the factors that caused the collapse of Baghdad, and analyze the impact and efforts to revive Islamic education. The benefits of this article are expected to provide an in-depth understanding of the relationship between the collapse of the center of Islamic civilization and the decline of education, as well as provide relevant historical insights to rebuild the glory of Islamic education in modern times. The author uses a qualitative method with the type of library research, the main sources of data in this research are books and websites relevant to Islamic history, as well as scientific journal articles that discuss Islamic history from various perspectives, both published in national and international journals. The data obtained will be analyzed qualitatively with a descriptive approach to identify the main themes and gain a better understanding of the Decline of Islamic Education: An Analysis of the Impact of the Fall of Baghdad in 1258 AD. The fall of Baghdad in 1258 AD became one of the most tragic events in the history of Islamic civilization, especially in the field of education. The destruction of the city resulted in the loss of educational centers, such as Baitul Hikmah, as well as valuable manuscripts and scientific works. The disconnected scientific tradition and intellectual stagnation are a long-term impact felt by the Islamic world. After the fall of Baghdad, many scholars took an important role in efforts to revitalize Islamic education. They moved to new territories, bringing with them the science and scientific traditions of Baghdad.

Islamic economic thought experienced significant development during the Islamic Golden Age, with Muslim scholars making major contributions to global economic knowledge. During this period, thinkers such as Al-Farabi, Ibn Khaldun, and Al-Ghazali introduced concepts focused on justice, social welfare, and a balance between material and spiritual needs. Through the translation of scholarly works, many Islamic economic concepts were transmitted to Europe, which was experiencing intellectual stagnation during the Dark Ages. This influence helped revive interest in economic thought in the West, particularly during the Renaissance. However, following the Islamic Golden Age, a substantial gap emerged in economic thought development between the Islamic world and the West. As the West progressed through the Industrial Revolution and the rise of capitalism, Islamic economic thought faced a period of stagnation. This article examines the historical development of Islamic economic thought, the impact of knowledge transmission from the Islamic world to the West, and the relevance of Islamic economics in addressing modern economic challenges such as social inequality, financial crises, and the need for a more ethical and sustainable economic system.

Medan  as  the  capital  city of North  Sumatra  has  rapid  economic  development,  for instance in the creative industry sector. This development is in line with the large productive age rate which reached 69.99% and the increase in intellectual property applications  to  the  Ministry  of  Law  and  Human  Rights  from  North  Sumatra.  The rapid  growth  of  the  creative  industry  and  the  large  number  of  productive  ages require the right platform to encourage further development of the creative industry in the city of Medan. The right place for this is the creative industry center building facility.  The  facility  can  be  used  as  a  center  for  creative  industry  executants  to develop their businesses in various ways, such as workshops, exhibitions, seminars, and  so on.  This  facility  was designed  with  a  tropical  architectural  approach  in  an effort to respond well to the building's environment.

The aim of this research is to determine the influence of Intellectual Capita, Good Corporate Governance, Accounting Conservatism on finance with company size as a moderating variable in companies registered on the Jakarta Islamic Index (JII) 2018-2022. Data used is quantitative source secondary data company financial reports for 2018-2022. Data analysis uses multiple linear regression and hypothesis testing. The research results obtained were that Intellectual capital and accounting conservatism had a significant effect on ROA in companies listed on (JII) 2018-2020, while good corporate governance had no significant effect on ROA in companies listed on (JII) 2018-2020. Intellectual capital has a significant effect on ROA with company size as a mediating variable in companies listed (JII) 2018-2020. Meanwhile, good corporate governance and accounting conservatism do not have a significant effect on ROA with company size as a mediating variable in companies listed (JII) for 2018-2020.

The purpose and the research conducted is to the investigate and impact of GIC on the market capitalization of each company mentioned in the Indonesian of Stock Exchanges from 2018 to 2022. GIC includes GHC, GSC, and GRC as independent variables. The research data’s derive to from companies of the annual reports mentioned in the Indonesian Stock Exchanges for the specified period. A targeted on sampling methods was the used, which led to at sample of 25 companies. The results of the simple regression linear tests indicate that GIC has a very significant influence on market capitalization. According to Hypothesis 1 (H1), GHC has a very positive and highly significant influence on market capitalization. Similarly, Hypothesis 2 (H2) suggests that GSC can have a significant positive and the impact to the market capitalization, and Hypothesis 3 (H3) states that GRC has a to positive very impact on market capitalization. In addition, the simple regression linear results also show and that the variables of profitability (ROA) and leverage (DAR) have no impact on market capitalization. 

This study aims to analyze the efficiency of the curriculum of Islamic universities in Indonesia in ensuring the readiness of students to enter the workforce, by reviewing the role of Islamic religious education in improving intellectual competence. Through a literature study approach, this study identifies the challenges and opportunities faced by Islamic universities in integrating religious values ​​with the intellectual and professional needs of students. The main focus of this study is the effectiveness of the curriculum in balancing theoretical aspects of religion and practical skills needed in the workplace. This study found that the curriculum of Islamic universities in Indonesia has attempted to adopt an integrative approach that combines religious education with the development of soft skills and hard skills that are relevant to professional careers. However, there are still some weaknesses in the implementation, such as the lack of curriculum adjustment to the dynamics of the labor market, as well as the imbalance between religious education and practical skills. The results of this study indicate that Islamic religious education has an important role in shaping the character and professional ethics of students, which are the main capital in entering the workforce. Therefore, increasing the efficiency of the curriculum through collaboration between academics, industry practitioners, and policy makers is needed to ensure that students' intellectuality is in accordance with the demands of the workplace. This study contributes to the academic discussion on the reform of Islamic higher education curriculum and emphasizes the importance of Islamic religious education in producing graduates who are not only intellectually competent, but also have strong ethical values ​​to face professional challenges. The implication of this study is the need for a more flexible and adaptive curriculum strategy to improve the competitiveness of Islamic higher education graduates in the global job market.

Batik is a work of art that has unique cultural values. The existence of batik can be found at any time in all corners of the city of Pekalongan. Meanwhile, batik production and trading activities are active throughout the day, even late at night. The pulse of people's lives, which is never separated from batik, has given Pekalongan the image of a "batik city". This is quite relevant considering that the people of Pekalongan city cannot be separated from batik, batik has become the economic lifeblood of the people of Pekalongan. Pekalongan batik production is not only sold in the local market but has reached and penetrated the international market. As competition in the international batik industry has arrived, it is fitting for Pekalongan batik to receive legal protection. The legal protection in question is about intellectual property rights, one of which is related to the use of trademark rights. There are two problems in this research, namely how to obtain legal protection for brand rights, logos, batik motifs and models in Pekalongan and how to report criminal acts of misuse or counterfeiting batik logos/brands that have been registered with Intellectual Property Rights. This research was conducted using a normative juridical research model or a normative legal research method. The normative juridical research method is a library-based legal research method. In this research, research will be carried out by analyzing the problems being discussed relating to the regulations on Intellectual Property Rights, specifically Brand Rights. Then the author connects it with legal protection of brand rights for the Batik industry in Pekalongan. Research results Legal protection for copyright of batik motifs generally exists in the 2002 UUHC, as regulated in Article 12 letter i. Based on developments in the 1987 UUHC and 1997 UUHC, batik art that receives copyright protection is non-traditional batik art with the consideration that traditional batik art has become common property (public domain). In the 2002 Copyright Law, both traditional and contemporary batik receive protection. Legal protection for batik motif copyright is obtained automatically without registration. Copyright registration for Pekalongan batik motifs is still rarely done. UUHC 2002 basically protects the artistic work of batik craftsmen without having to register. This creates several problems, namely, new motifs created by batik craftsmen in Pekalongan are marketed, and within three months the printed batik will come out. Regarding this problem, the Pekalongan City and Regency Department of Industry and Trade has not yet taken action because basically most batik motifs in Pekalongan have not been copyrighted. If people want to protest and demand it, it will also cost a lot of money, even though most craftsmen in Pekalongan have little capital. The level of awareness and understanding of the public, especially small and medium industrial entrepreneurs, regarding copyright is still low, so this condition becomes even worse due to the lack of ability to access information, as well as understanding of relevant agency officials regarding the importance of copyright. Keywords: Brand Rights, Legal Protection, Pekalongan Batik

This research aims to reveal the influence of deferred tax expense, green intellectual capital, and debt policy on company performance. This type of research uses associative quantitative research methods. The population in this research are Basic Materials sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique in this research is based on purposive sampling technique. It is known that as many as 106 companies are listed on the Indonesian Stock Exchange in the Basic Materials sector. With the sample selection criteria, a sample of 24 companies was obtained, so the total number of data observations was 72. This research uses statistical tools, namely eviews software version 12. The analysis technique used is data regression. panel. The research results show that deferred tax expense, green intellectual capital, and debt policy simultaneously have a significant effect on company performance. Meanwhile, partially it shows that the deferred tax expense has no effect on company performance. green intellectual capital influences company performance. Debt policy influences company performance.

This research aims to test intellectual capital, accounting conservatism, and invenstment opportunity set on earnings quality. The data source used in this research is secondary data using documentasy data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 28 data from consumer goods industrial companies in 2020-2022 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that intellectual capital has a negative effect on earnings quality and aacounting conservatism has a positive effect on earnings quality, while investment opportunity set has no effect on earnings quality.    

The purpose of this study is to know and analyze the influence of intellectual capital and musyarakh financing on the financial performance of Sharia Commercial Banks for the 2017-2022 period. This research is a quantitative research that uses secondary data. The population in this study amounted to 13 Sharia Commercial Banks. Samples are selected using the Purposive Sampling method. In this study produced a sample of 48 observational data (8 BUS in 6 years). The results showed that Intellectual Capital partially affected the financial performance of Sharia Commercial Banks for the 2017-2022 period. Meanwhile, Musyarakah Financing does not significantly affect the financial performance of Sharia Commercial Banks for the 2017-2022 period.

This study aims to determine and analyze the effect of Intellectual Capital, Managerial Ownership, Firm Size, Audit Committee Size on Firm Value in Apparel and Luxury Goods Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) for 2019-2023. The method of determining the sample in this study using purposive sampling method and the population in this study were 22 companies, while the sample used was 13 companies. The data analysis used in this research is multiple linear regression analysis using SPSS software version 25. The results of this study indicate that intellectual capital has no effect on firm value, and managerial ownership has a positive and significant effect on firm value, then firm size and audit committee size have a negative and significant effect on firm value.

This study aims to determine the effect of audit committees, environmental costs, intellectual capital, liquidity and company growth on company financial performance in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period totaling 126 companies. The data used in this study were obtained from financial report data and annual reports. The population in this study were food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and 160 sample data were obtained from 32 companies. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS Statistics. The results of this study indicate that environmental costs and company growth have a positive and significant effect on the company's financial performance, while the audit committee, intellectual capital, liquidity do not affect the company's financial performance.

This research aims to analyze the influence of Green Intellectual Capital on operational performance in coffee shops in the West Jakarta area. This research uses quantitative methods and uses purposive sampling techniques. Through a questionnaire as a data collection tool, a sample size of 302 respondents was obtained. Questionnaires were distributed to managers, supervisors and baristas in coffee shops using Google Form. Hypothesis testing was carried out using the Structural Equation Model (SEM) method. The research results reveal that Green Intellectual Capital has a positive effect on Operational Performance and significantly on Green Supply Chains Management. Meanwhile, the results of hypothesis testing regarding the influence of Green Supply Chains Management on Operational Performance also provide positive results. These findings may indicate that Green Supply Chains Orientations and environmentally friendly practices in coffee shops are still limited and have not had a significant impact on performance. Based on the research results, managerial implications underline the importance of increasing awareness among coffee shop managers and employees of environmental issues. This awareness is very important to ensure that Green Supply Chains Management in coffee shops is carried out in an environmentally friendly manner, thereby improving operational performance and contributing to the preservation of the natural environment.

The creative industry sector has become one of the important contributors to national economic growth in many countries. This research aims to explore development strategies for the creative industry sector in Indonesia in order to encourage national economic growth. Using qualitative methods of literature study, this research analyzes various secondary data sources, including government reports, scientific journals, and publications related to the creative industry. The research findings reveal the great potential that Indonesia has in the creative industry sector, such as rich culture and diversity of creative resources. However, there are challenges that must be faced, such as the lack of supporting infrastructure, access to capital, and protection of intellectual property rights. This research proposes a development strategy that includes identification of leading subsectors, increasing competitiveness and innovation, as well as targeted government policies and support. By implementing this strategy, Indonesia can take advantage of the creative industries sector as a driver of sustainable economic growth and increase competitiveness in the global market.

Infrastructure management is coordination between the physical work environment and employees and work in an organization to maintain the quality of an integrated work environment in operating, maintaining, improving and adapting through the organizational restructuring process so that employee contributions can be realized in achieving company goals. Strength in the form of commitment and individual strength is individual capital that is important for management. This shows that the organizational role of employee contributions as superior employees (store employees) creates intellectual capital through greater effort and hard work which is closely related to the creation of intellectual capital.

This research aims to: (1) Describe the development of independence for foster children at the Chairun Nissa Orphanage. This research was conducted at the Chairun Nissa Orphanage on JL. Pisangan Baru Timur, No.12, Jatinegara, RT.6/RW.15, Pisangan Baru, Kec.Matraman, East Jakarta City, Special Capital Region of Jakarta 13110. The research method used was descriptive with a qualitative approach. Data collection techniques through observation, interviews, documentation and literature study. The subjects in this research were 8 respondents. The results of this research show that: (1) The process of fostering caregivers in forming the independence of foster children at the Chairun Nissa Orphanage in the coaching that is carried out includes several steps such as modeling, providing attention and love, providing good lessons (advice), and providing rewards and punishments. Coaching consists of several forms such as physical coaching, cultural coaching, religious coaching, and intellectual coaching. Chairun Nissa Orphanage Caretakers have a role in forming the independence of foster children in 3 aspects, namely emotional independence (emotional autonomy), independence in behavior (behavioral autonomy), and independence in values ​​(value autonomy).    

This research was conducted on business actors in the Cigondewah Textile  Bandung.  This study aims to examine the effect of Intellectual Capital and Innovative Work Behavior on Business Performance. The method used in study is to use descriptive analysis. The sampling technique uses non-probability sampling which is a saturated sampling type. Data collection techniques used are techniques through interviews, literature, and questionnaires. The analysis used in this study is multiple linear analysis. The results of this study indicate that Intellectual Capital and Innovative Work Behavior on Business Performance have a significant or positive effect on Cigondewah Textile  Bandung

This research explores the interplay between corporate success, firm growth, profit growth, intellectual capital, and tax justice. The study aims to understand the factors contributing to company performance within this framework. Employing a qualitative approach, the research utilizes interviews and document analysis as primary data collection techniques. A purposive sampling method is employed to select participants from various industries, ensuring diverse perspectives. Data analysis involves thematic coding to identify patterns and themes. Preliminary findings suggest a complex relationship between intellectual capital, tax justice, and corporate success, with implications for firm growth and profit growth. The study provides insights into the intricate dynamics shaping contemporary corporate environments and underscores the importance of ethical considerations in achieving sustainable business outcomes.

This research aims to examine the effect of disclosure of sustainability reports and intellectual capital on company value with company size, profitability and leverage as control variables. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2018-2022. The data analyzed comes from secondary data taken from annual reports and sustainability reports listed on the Indonesia Stock Exchange. Sample selection was carried out using a purposive sampling technique, so that a sample of 82 data was analyzed. The analytical method used in this research is multiple linear regression. The research results show that disclosure of sustainability reports and intellectual capital have no effect on company value. Testing the control variable for company size has no influence on company value. Meanwhile, profitability and leverage have a positive and significant effect on company value.