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Istishna accounting holds a crucial position in Islamic financial practices as it ensures fairness, transparency, and compliance with Sharia principles in recognizing and measuring costs. Istishna, a unique contract for producing goods based on specific orders, emphasizes the prohibition of uncertainty (gharar) and speculation (maysir), aligning financial activities with ethical and moral values. This article delves into the theoretical foundations of istishna accounting, analyzes its implementation in Islamic financial institutions, and evaluates its impact on financial reporting standards. By integrating Sharia principles with modern financial systems, the study highlights how Islamic financial institutions can maintain accountability and integrity while fostering trust among stakeholders. Furthermore, the article discusses challenges such as adapting to dynamic regulatory changes and balancing business needs with Sharia compliance. This research offers practical recommendations to enhance the credibility and relevance of Islamic financial statements, ensuring their alignment with global economic demands while upholding ethical standards.

The role of Muhammadiyah personality in building social and national ethics is an important theme in the context of national and state life. Muhammadiyah as an influential Islamic organization in Indonesia has a distinctive personality foundation, namely prioritizing progressive Islamic values, oriented towards education, health and social welfare. This research aims to analyze Muhammadiyah's contribution to the development of social and national ethics through its programs and activities, both in the social, educational and da'wah fields. The method used in this research is qualitative analysis using a literature study approach. The research results show that Muhammadiyah's personality which is based on the principles of progressive Islam has a significant role in building inclusive social ethics and a strong nationality, especially in maintaining national unity and integrity. In conclusion, Muhammadiyah with its personality is able to become an agent of change in encouraging harmonious social ethics and strengthening Indonesia's national identity.

The overarching goal of this study is to gain a deeper familiarity with Pancasila, its guiding principles, and its significance as a national framework. The theory that serves as the basis for this research's discussion is derived from the findings of literature studies conducted with a variety of existing sources, including in-depth expert journals, articles, and books. Given Pancasila's significance as a state, the author is keen on re-examining its application as the foundation of the state. This highlights the significance of Pancasila's implementation for any nation.

Knowledge plays a central role in Islamic teachings, both as a means to achieve worldly success and salvation in the afterlife. This study aims to examine the virtue of knowledge as the key to worldly and afterlife success based on the perspective of the Qur'an and hadith. The method used is a literature review with a thematic interpretation approach and hadith analysis to examine the verses of the Qur'an and hadiths related to knowledge. The results of the study show that the Qur'an and hadith firmly place knowledge in a very high position, with knowledge being the main factor that elevates human status, both in the world and in the afterlife. In Surah Al-Mujadilah verse 11, Allah SWT states that He will elevate the status of those who have knowledge, while the hadiths of the Prophet Muhammad SAW emphasize that knowledge is the path to heaven and good deeds whose rewards continue to flow. Knowledge not only leads to worldly achievements such as social, economic, and technological progress, but also becomes the main foundation for carrying out worship properly and obtaining happiness in the afterlife.

This study aims to determine the application of accounting information systems for cash receipt procedures and cash disbursement procedures by fulfilling the accountability of financial statement management (case study of the SMKS Delima Nusantara Foundation Medan).  This research uses a descriptive qualitative approach. The research subjects amounted to three people, including financial administration staff, treasury staff, and nursing principals. Data collection techniques in this study are interview techniques, observation and documentation. Based on the results of the study, it is found that the application of the accounting information system in the SMKS Delima Nusantara Foundation Medan, especially in the cash receipts and disbursements procedure, has been said to be effective and in accordance with the applicable accounting information system procedures. However, in terms of accountability of the financial statements of the SMKS Delima Nusantara Foundation Medan according to the principle of accountability is still less effective due to lack of awareness in preparing the accountability report every month.

The accuracy of debt balances is crucial because it can affect the credibility and financial health of the company. Therefore, an audit of debt is very necessary because if there is a misstatement of this item, it will affect the fairness of the presentation of the financial statements as a whole. This study aims to analyze the fairness of the long-term debt account balance in the financial statements of foundation A as of December 31, 2022. This research is a qualitative study that uses a descriptive analysis approach method where the author collects, compiles, and analyzes data obtained from Foundation A. The results showed that the debt balance of Foundation A was presented fairly in the financial statements. This conclusion is supported by evidence obtained through audit procedures performed, including examination of long-term debt details, confirmation of debt balances to creditors, and analysis of the presentation and disclosure of long-term debt in the financial statements. This study can be useful in providing insight into the importance of proper presentation and disclosure of long-term debt and help improve the quality and transparency of financial reporting.

Education is an activity that helps people talk about what they already know in order to broaden their understanding of life's fundamentals. The foundations or principles that guide one's life, particularly those derived from religious ideals, are crucial for governing and enhancing the system of life. Based on observations made by the author at Takhassus Al-Qur'an Middle School, it is stated that there is a lack of student focus in learning and students' abilities vary in receiving learning. However, this does not rule out the possibility that students can stimulate learning more quickly. This can be done by training students' thinking through the rote method because the more the brain gets used to it, the more it will be trained and of course it will increase students' intelligence. The level of cognitive intelligence is divided into 3, namely: level of memory and understanding, level of application, level of analysis, evaluation and creativity. By using the rote method so that the level of cognitive development is observed in memory and understanding.Based on the findings of the author's research, the following conclusions can be drawn: 1) The memorization method for teaching PAI at Takhassus Al-Qur'an Middle School is in the good category, the level of cognitive intelligence of Takhassus Al-Qur'an Middle School students is known to be in the good category and level Student memorization based on memorization scores in PAI learning subjects is in the very good category. 2) hypothesis testing based on the t value, the predetermined value of tcount > ttable, namely 2.867 > 1.69389, while based on the significance value of 0.008 < 0.05, it is concluded that the rote method variable (X) has an effect on the cognitive intelligence variable (Y). simple linear regression (11.151 + 0.363 determination is 0.215, which means it has a positive influence of 21.5% and 78.5% is influenced by other factors that are not yet known by researchers. 3) Supporting factors in the memorization method for students' cognitive intelligence at Takhassus Al-Qur'an Middle School, namely using Mr. Abdurrahman al Asy'ari's method which is practiced in the tahfidz class using a special Al-Qur'an, level of perseverance, consistency in training, environment learning, and student concentration during the learning process.

The core value of  ASN BerAKHLAK and employer branding ASN were inaugurated by the President of the Republic of Indonesia on July 27, 2021. Core Value ASN BerAKHLAK stands for Service-Oriented, Accountable, Competent, Harmonious, Loyal, Adaptive, and Collaborative. The purpose of launching ASN Core Value is to standardize basic values for all civil servants in Indonesia so that it can become the foundation of a quality, dignified and professional ASN work culture. While ASN's employer branding "Proud to Serve the Nation" is a manifestation of the spirit in providing excellent service to the community. High dedication and professionalism are needed to foster a positive image and increase public satisfaction and trust in the existence of ASN itself. This study aims to describe, know, and describe as well as analyze and explain the stages, obstacles and solutions in the implementation of ASN's core value and employer branding in an effort to improve the performance of the state civil apparatus. The process of this implementation stage uses the theory of Lester and Stewart (Nastia, 2014: 201).  In this study, using informants as a source of information and data as well as documentation so that research results were obtained that the implementation of ASN's core value and employer branding in an effort to improve the performance of the state civil apparatus in DKPPP Banjar City had gone well. The results of the study and analysis show that the implementation of the core value and employer branding  of ASN in DKPPP Banjar City has gone well.

The era of digitalization has brought significant changes in various aspects of life, including in security management. The wider application of digital technology requires an adaptive and innovative security approach to deal with evolving threats. In the context of the Unitary State of the Republic of Indonesia (NKRI), the implementation of national values in digital security management is very important. These values include unity, integrity, justice, democracy and diversity, which are the foundations of NKRI. This research aims to analyze the importance of security management in the digitalization era based on the NKRI's national values.The method used in this research is descriptive qualitative, with a literature study approach and document analysis related to digital security policies in Indonesia. The analysis focused on how NKRI national values are implemented in security management strategies and practices to face digital security challenges. The results show that the integration of national values in digital security management plays an important role in strengthening national resilience in the digital space. The implementation of national values helps in building a digital security system that is not only technically robust, but also responsive to Indonesia's social and cultural dynamics. This includes the development of inclusive cybersecurity policies, digital security education for diverse communities, and strengthening collaboration between sectors to strengthen the national digital security ecosystem.

Cyber Security for Higher Education Academic Information System (AIS) data is an increasingly important issue along with the increasing dependence of higher education on information technology. Students have their education data in the Academic Information System (AIS) which is owned by each campus. Campuses are obliged to give their students the right to privacy and the right to information. The right to privacy and limitations on the right to information include state protection of personal data. In this way, students have the right to receive protection for their personal data in the academic information system (AIS). This is regulated by the 1945 Constitution (UUD 1945) and the Personal Data Protection Law (UU PDP), which are an important foundation for regulations on data management and cyber security systems. This research uses a journal literature review method which aims to investigate the security threats faced by Academic Information System (AIS) data and to design effective protection strategies. The methods used include risk analysis, identification of system vulnerabilities, and development of appropriate security policies. The findings show that sensitive data such as student personal information and academic records are the main targets for attackers. Therefore, the need to implement security measures such as data encryption, use of double authentication, strict system monitoring, as well as training for information system users is very important. Through a policy analysis approach and literature study, this research aims to identify strategies and best practices in integrating national values into cyber security policies and practices. It is hoped that this research will provide an overview of the importance of national principles in terms of cyber security in higher education. It will also provide recommendations for institutions to improve academic information systems in accordance with the country's constitution.

The goal and main issues discussed in this research are how the Organizational Structure influences Performance in the Livestock Farming Area of Al Amin Science and Industrial Park (Living Lab) Glugur Rimbun. This study uses a qualitative associative method, conducting a review of theories and literature, as well as surveys and observations, and collecting opinions from academic community members, especially professors specializing in Human Resources. The research results state that organizational structure is a framework or arrangement that regulates relationships, responsibilities, and authorities within an organization. In management, organizational structure can be considered the foundation or operational framework of an organization. It is a fundamental element that forms the basis for organizing and directing organizational activities. There are several types of organizational structures that can be applied, and the selection of such a structure depends on the organization's goals, size, complexity, and needs. The choice of organizational structure should consider the organization's strategic goals, size, external environment, and the culture to be established. Moreover, organizations can change their structure over time to adapt to changing needs and business dynamics. The importance of organizational structure is reflected in its operational efficiency. By systematically mapping tasks and responsibilities, the structure creates a regular workflow, avoids unnecessary overlap, and establishes a foundation for optimal efficiency.

Ports have assumed a vital part in expanding financial development. As a result, banks, shipping companies, customs, immigration, quarantine, and other activity centers all gather at the port. The purpose of the study is to examine how the existence of Belawan Port affects the well-being of the community around it, as measured by; individuals' pay, work open doors, training, wellbeing, level of safety, and foundation offices. This exploration is subjective examination where the exploration is completed straightforwardly in the field. Huberman which is partitioned into information assortment, information decrease, information show and reaching determinations. Belawan Port ought to have an effect in working on the government assistance of individuals of Belawan I, Medan Belawan Locale, in any case, the state of being found in the truth of life in Medan Belawan Region is that the establishments and spatial preparation of Medan Belawan Locale are still entirely apparent and many ghetto houses are found. organized nearly along the edge of the railroad tracks and in a ghetto region that isn't reasonable for living in. So it tends to be reasoned that the presence of Pt. The people of Belawan I, Medan Belawan District, have not benefited significantly from Pelindo Multi Terminal Branch Belawan.