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Over the past 20 years, developments in digital technology have led to the emergence of financial innovation in the form of cryptocurrencies, with Bitcoin being the main pioneer. Bitcoin is a decentralized, blockchain-based electronic payment system that is not controlled by a single financial institution. Although its presence facilitates quick and straightforward cross-border transactions, it also raises ethical and legal issues, especially when taking into account Islamic law, which strongly emphasizes justice, certainty, and the welfare of society. This paper aims to investigate the usage of Bitcoin in modern economic transactions from the standpoint of Islamic and international law. This study investigates Islamic legal sources, the views of Islamic scholars, fatwas (religious decrees), and international laws and regulations pertaining to cryptocurrency assets using a qualitative, normative-empirical methodology. The results show that, although opinions among scholars differ, the usage of Bitcoin is subject to ijtihadiyah (Islamic ijtihad) in Islamic law. Some reject it because of its great volatility and speculative potential, while others allow it as long as it provides advantages and does not include riba, gharar, or maysir (the risks associated with gambling). In terms of international law, Bitcoin is typically seen as a digital asset that has to be closely watched in order to preserve economic stability and deter financial crime. Therefore, balanced legislation is required to guarantee that the usage of Bitcoin is in line with the principles of sharia maqasid and global economic fairness.

Hospitals are places that provide health services to the community through the services they offer. In their operations, hospitals require fixed assets to be us|ed ind|epe|nd|ently or i|n co|mbi|nati|on wi|th other assets in the hospital for long-term operations. The fixed assets us|ed by hospitals make a significant contribution because they require large expenditures and are used over the long term. This study was conducted with the aim of analyzing the application of fixed asset accounting treatment at XYZ Hospital in accordance with PSAK 216. This study adopted a descriptive qualitative methodological approach to achieve the predetermined research objectives. The data collection technique applied was conducting interviews with the asset management department and obtaining accounting treatment documents and a detailed list of fixed assets of XYZ Hospital. The research findings show that the handling of fixed assets and the implementation of PSAK 216 on fixed assets at XYZ Hospital indicate that XYZ Hospital records its fixed assets if they have a useful life of more than one year, measures the initial cost of assets from the acquisition price, revalues assets but there is no method explaining the calculation method, applies the straight-line method for depreciation, discontinues fixed assets if they can no longer be used, and records all these events in its financial statements. It is important to apply PSAK 216 in implementing accounting treatments to minimize and prevent the risk of fixed asset recording errors in financial statements.

Panji Kahirupan Dance is a Cirebonese mask dance created by H. Taufik Hidayat, the founder of Sanggar Ki Bagus Rangin. This dance portrays the journey of human life, from pre-birth to adulthood, inspired by the changing characters (wanda) of the Cirebon mask tradition. This study aims to describe and analyze the symbolic meanings embedded in the Panji Kahirupan Dance. The research uses a qualitative method with a semiotic approach, allowing the researcher to explore both the denotative and connotative meanings of the symbolic elements in the dance. Data were collected through observation, interviews, and documentation, and validated using triangulation of techniques and sources. The data analysis involves data reduction to select relevant information, data presentation to synthesize findings, and conclusion drawing to interpret the symbolic meanings of each performance element. The costumes carry symbolic meanings through their colors: white represents the sanctity of life’s beginning, yellow symbolizes spirit, and red denotes ambition. The soft gamelan music contributes to a spiritual and contemplative atmosphere. The floor patterns, such as circles and straight lines, symbolize the life cycle and life’s purpose.

Fixed assets play an important role in supporting the operations of PT Kereta Api Indonesia (Persero) as a BUMN in the transportation sector. This study aims to evaluate the suitability of PT KAI's fixed asset accounting practices in 2023 with PSAK No. 16. This research uses a qualitative approach with descriptive and verification methods, using secondary data in the form of financial statements obtained from the official website of the Indonesia Stock Exchange (IDX). The data is analyzed through document studies and compared with the provisions of accounting standards and supported by relevant scientific references. The results showed that PT KAI has carried out the recognition, measurement, and presentation of fixed assets according to standards, using the straight-line method and the historical cost approach. The statement of financial position is also prepared based on the principle of balance between assets, liabilities, and equity in accordance with PSAK No. 1. This practice shows compliance with accounting standards, and reflects the company's commitment to accountability, transparency, and professional and trusted asset governance.  

The purpose of this study was to determine how much academic supervision at SMP Negeri 2 Sangatta Utara improves teacher performance. This study, which used a quantitative methodology and a straightforward linear regression analytic method, included all 41 of the school's teachers. Direct observation, the distribution of questionnaires, and documentation were used to gather data. The SPSS program was used to first assess the validity and reliability of each instrument. Descriptive statistics, linear regression testing to determine the association between variables, and normality and linearity tests were all part of the data analysis. With a significance value of 0.000 and a t-value of 4.299 that was higher than the t table of 2.021, the study's findings demonstrated a statistically significant association between academic supervision and the caliber of teacher performance. Furthermore, the use of academic supervision accounts for 51.1% of the difference in teacher performance, with other factors not included in this study influencing the remaining 48.9%. These results suggest that while academic supervision is a significant component in raising the caliber of teacher work, other outside variables still require consideration in order to achieve the best possible outcomes during the teaching process.

The purpose of this quantitative descriptive study is to ascertain how students' learning outcomes in mathematics are impacted by the availability of learning facilities.  In order to increase learning outcomes, the teaching and learning process will be more successful if supported by sufficient facilities, such as  proper study tables, additional illumination sources, lighting indications throughout the house,  appropriate study chairs, appropriate bookcases, availability of math textbooks and worksheet books, internet access at home, sufficient cell phones, student-owned question banks, and internet use can all support learning activities. Thirty students in all took part, and checklists, questionnaires, and documentation were the instruments utilized to collect data.  Descriptive analysis of the learning outcome variable data revealed that 20 students in class XI, or 67.67%, finished with a Minimum Passed Value of 80, whereas 10 students, or 33.33%, were incomplete.  Using SPSS, a straightforward linear regression calculation method yielded the following results: Y = 98,793 + 0,590X.  The findings of the study demonstrate that student learning outcomes are influenced by the accessibility of learning facilities.  For additional study, you can focus on variables other than the availability of learning facilities that affect student learning results.

Ambarawa Regional General Hospital (RSUD) is a Public Service Agency Regional (BLUD) belonging to Semarang Regency which operates in the field of public health services. Ambarawa Regional Hospital is located at Jalan Kartini No. 101 Ambarawa. So far, inventory data processing. At the Ambarawa Regional General Hospital (RSUD) it is still processed manually, there are several problems. What often arises is not knowing the depreciation value of goods each month, not yet applying it database system and low inventory data security system. The author used 3 research methods for data collection in this research, namely observation, interviews and literature study. The observation method used by the author is by carry out direct practice on problems that occur. Interview conducted by the author with the employees concerned, while in the literature study the author looked for related literature with research and used as a theoretical basis. From the analysis and research results, it can be seen that the solution to the problem above is: create an Inventory Data Recording Information System that uses a programming language Microsoft Visual Basic 6.0 and Microsoft SQL Server 2000 database processing system. Procedures will consist of p5 main parts, namely inventory data collection, room data collection, inventory item placement transactions, inventory item mutation transactions and line method depreciation straight. This system is expected to increase the effectiveness of inventory data processing in hospitals Ambarawa Regional General Hospital (RSUD).    

This research was carried out with the aim of finding out  the Batu Bolah Dance works at the Miss Tahto Art Studio, Kampar Regency, Riau Province. The method used in this research is a descriptive method using qualitative data. The data collection techniques used are observation, interviews and documentation techniques. In this research, the author conducted direct interviews at the Miss Tahto art studio with 3 people involved, namely, Misselia Nofitri as choreographer, Riska Juliani as dancer, and Gilang Ramadhan as musician. Based on Soedarsono's theory, the Batu Bolah dance has several movements, namely, the opening movement, the movement to pick flowers, the movement to take the shawl, the movement to stab, the movement to propose to the protected princess, the movement side by side, the movement facing each other, the movement to play with the scarf, the commander's arrival, the movement to look for puti protected, movement of resistance, movement of citizen unrest, movement of anger, and split stone movement. The musical instruments used are calempong oguong, katepak, gong, flute, djembe, drum and accordion. The floor designs used are straight line and curved line floor designs. The dynamics in this dance are changing levels, changing tempo, and changing energy. The theme of this dance tells about the legend of the split stone. The costumes used by female dancers are plain red clothes with borkat decorations on the shoulders, yellow mixed with red editing using a bun, a yellow scarf wrapped around a green belt, earrings and necklace accessories. The costumes used by male dancers are red bolos shirts, yellow tanjaks, yellow songkets and green belts. The make-up for female dancers uses beautiful make-up. The make-up for male dancers uses character make-up as a king. The stage used is a proscenium stage. The property used is a shawl. The lighting used is white light.

In the 21st century, technological development is increasingly rapid and tends towards digitalization, when compared to a few decades ago. So, if it is not utilized, it will be something in vain. Using technology-based learning media will facilitate the learning process, so that it can improve the quality of learning and can improve students' mathematical representation skills. One of the technology-based mathematics learning media that can help students in representing mathematical models/problems is GeoGebra Software. The purpose of this research activity is to find out whether the use of GeoGebra software  media can improve students' computational thinking skills in mathematics learning. Improving students' understanding of how to show a model or mathematical problem in graph form or vice versa is one of the benefits of research. The method used in this study is Systematic Literature Review (SLR). This research method is carried out by reviewing journals in a structured manner with predetermined steps. The result of this research activity is that GeoGebra can help students understand the concept of straight line graphs in more detail with a varied and attractive appearance. In addition, for teachers themselves, GeoGebra can be used as a mathematics learning tool to create interactive learning that allows students to explore various abstract mathematical concepts.  

This study aims to reveal, describe and analyze the Choreography of Sentak Ilau Dance at Nan Gombang Painan Art Center, South Pesisir Regency. This type of research is qualitative research using descriptive methods. This research instrument is the researcher himself assisted by supporting instruments in the form of stationery and cameras. Data were collected through literature study, observation, interviews and documentation. The steps of analyzing data are data collection, data reduction, data presentation and conclusions. The results of this study show that the choreography form of Sentak Ilau Dance at Nan Gombang Painan Art Studio in South Pesisir Regency consists of Motion, Top Design, Dynamics, Dramatic Design, Floor Design, Costumes, Properties, Group Composition, and Dance Accompaniment. Sentak Ilau Dance movement comes from Silek Tiger dance, Rantak Kudo and Salido cloth. The top design of Sentak Ilau Dance consists of Angular, Curved, High, Low, Flat, Vertical, Horizontal, Medium and contrasting top designs. The dynamics of Sentak Ilau Dance consists of three aspects, namely aspects of space, time and energy. The dramatic atmosphere in the dance is divided into 2 parts, namely calm and tense. The floor design used varies. Sentak Ilau's dance floor design consists of straight and curved lines.  The musical instruments used are such as violin, kompang, bansi, serunai, saluang, talempong and tamburin.  The property used in this sentak ilau dance is a jug containing frankincense and used tin bottles containing small stones. The costumes used are modified costumes, namely modified kuruang basiba clothes, Galembong, Saspayang cloth, headdresses used from sisampiang cloth and belts.

The purpose of this study is to describe and analyze the Sekapur Sirih dance movement as a tradition-based creation dance. This type of research is qualitative research with descriptive methods. The informants of this study were dance creators, musicians, singers, dancers. This research uses independent instruments assisted by stationery and cameras. The data uses primary and secondary data. Data collection techniques are carried out through literature studies, observation, interviews and documentation. The stages of data analysis are data collection, data reduction, data presentation and conclusions. The results showed that Sekapur Sirih Dance as a Tradition-Based Creation Dance in terms of space, time and energy. The spatial aspect of Sekapur Sirih Dance is dance movement. Sekapur Sirih Dance uses straight lines, diagonal lines and curved lines. Straight lines have a calm impression, diagonal lines have a dynamic impression and curved lines have a soft impression. The volume contained in this dance is large and small. The dominant facing directions in this dance are front, right, left and diagonal. Levels use low, medium, and high levels. The focus of view on this dance is fore, down, and up. The time aspect of Sekapur Sirih Dance as a Tradition-Based Creation Dance is a slow tempo at the beginning of the movement, followed by medium and fast tempos. From the rhythmic element of this Sekapur Sirih Dance.

The purpose of this study is to reveal and describe the form of Tabot Dance Performance in Bengkulu City. This type of research is qualitative research with descriptive methods. This research instrument is the researcher himself and supported by cameras, photos and interviews. Data collection techniques are carried out through literature studies, observation, interviews and documentation. The stages of data analysis are data collection, data description, and data inference.  The results showed that the form of presentation of Tabot Dance in Sanggar Lawang Budaya Kota Bengkulu, Bengkulu Province, it was concluded that the presentation of Tabot Dance consists of several supporting elements, including 1) dance movements, 2) floor design, 3) music design, 4) dancers, 5) makeup and costumes, 6) property and 7) performance venue. Tabot Dance consists of several types of movements, namely Sambah movement, Ground Ambition movement, Penja Sitting motion, Menjara / Bearun movement, Meradai movement, Arak Penja movement, Arak Turban movement, Gam movement, Arak Gedang movement and Tabot Tebuang movement.  The floor design of Tabot Dance uses straight lines and curved lines. Changes in floor design are made according to the number and movement of the Tabot dance dancers.  The musical instruments used to accompany the Tabot Dance are doll, tassa, kulintang, flute, boyah, cymbals, canned. Tabot dance is danced by 7 dancers who start with 3 dancers while 4 dancers enter in the middle of the dance. The makeup used is character makeup while the costumes used in Tabot Dance dancers are wearing clothes, pants, vests, headband turbans, hats, belts, hand bears, foot bears. The properties used in the Tabot Dance are coki-coki, fingers, turban and tabot. Tabot Dance performance is held outdoors using an open stage.    

Driving in a straight line is one of the fundamental tasks for autonomous vehicles, but it can become complex and challenging, especially when dealing with high-speed highways and dense traffic conditions. This research aims to explore the Deep-Q Networking (DQN) model, which is one of the reinforcement learning (RL) methods, in a highway environment. DQN was chosen due to its proficiency in handling complex data through integrated neural network approximations, making it capable of addressing high-complexity environments. DQN simulations were conducted across four scenarios, allowing the agent to operate at speeds ranging from 60 to nearly 100 km/h. The simulations featured a variable number of vehicles/obstacles, ranging from 20 to 80, and each simulation had a duration of 40 seconds within the Highway-Env simulator. Based on the test results, the DQN method exhibited excellent performance, achieving the highest reward value in the first scenario, 35.6117 out of a maximum of 40, and a success rate of 90.075%.

The aim of this research is to describe and reveal the presentation form of Rampak Sapinggan dance by Sanggar Sarunai Tonic in Payakumbuh Barat sub-district, Payakumbuh City This type of research is qualitative research with descriptive method The main instrument used is the researcher himself and supported by supporting instruments such as writing tools, cameras, and smartphones Data collection techniques are carried out by means of literature study, observation, and interviews Data analysis techniques are by means of data collection, data reduction, data presentation, and conclusion drawing. The research results show that Tari Rampak Sapinggan is one of the Creative Dances developed based on the basic movements of dance and Minang silek movements Tari Rampak Sapinggan is a non-representational dance, which means it does not depict anything Tari Rampak Sapinggan has a sequence of movements that starts from: sambah movement, tapuak galembong, ayun babuai, maarak or manjapuik, sanduak mancukam, lenggok baayun, baganjua maju, bajombo-jombo, basiang tagak, kibeh, baganjua suruik batanam, salingkuang korong, mambori sambah The number of dancers is 5 or odd, the floor pattern uses straight and curved lines The accompanying music uses traditional Minangkabau music such as Gandang, Talempong, and Sarunai Makeup uses beautiful makeup for women and handsome makeup for men Men's costumes wear rang mudo shirts, destar, galembong, and sasampiang, while women wear kurung clothes, songket skirts.

The aim of this research is to describe and reveal the presentation form of Rampak Sapinggan dance by Sanggar Sarunai Tonic in Payakumbuh Barat sub-district, Payakumbuh City This type of research is qualitative research with descriptive method The main instrument used is the researcher himself and supported by supporting instruments such as writing tools, cameras, and smartphones Data collection techniques are carried out by means of literature study, observation, and interviews Data analysis techniques are by means of data collection, data reduction, data presentation, and conclusion drawing. The research results show that Tari Rampak Sapinggan is one of the Creative Dances developed based on the basic movements of dance and Minang silek movements Tari Rampak Sapinggan is a non-representational dance, which means it does not depict anything Tari Rampak Sapinggan has a sequence of movements that starts from: sambah movement, tapuak galembong, ayun babuai, maarak or manjapuik, sanduak mancukam, lenggok baayun, baganjua maju, bajombo-jombo, basiang tagak, kibeh, baganjua suruik batanam, salingkuang korong, mambori sambah The number of dancers is 5 or odd, the floor pattern uses straight and curved lines The accompanying music uses traditional Minangkabau music such as Gandang, Talempong, and Sarunai Makeup uses beautiful makeup for women and handsome makeup for men Men's costumes wear rang mudo shirts, destar, galembong, and sasampiang, while women wear kurung clothes, songket skirts.

The Muara EnimWelcom Dance is a traditional dance in Muara Enim Regency, the welcome dance is still developing today. The aim of this research is to describe the form of presentation of the welcome dance. To strengthen the research, the research interviewed 3 informants Dian PermanaJoeliusS.Pd, Elani DestiaristaS.Pd, Sri WulandariS.Pd, people who had received information about the welcome dance, from its presentation to how the welcome dance works displayed. The benefits of this research are to preserve existing arts, and it is hoped that it will be useful for: increasing the insiht of researchers and readers of this article, to know what the Muara Enim welcome dance is, for similar researchers so that it can be used as a reference. This research uses qualitative methods, data collection and retrieval techningques using observation, interviews and documentation techniques. The results of this researchis that the welcome dance is a form of presentation consisting of dancer are walking on tiptoe, hands stacked, opening right and left, praying up, picking right and left up. The music used in the welcoming dance includes drums, kromongan, simbal and gong. The make-up used by dancers for female dancers uses beautiful make-up while male dancers use handsome make-up. The costumes for the welcoming dance are clothes brackets, songketclosth, shawls, paksangko crowns, potpourri of flowers. The floor design is in the shape of the letter V and has straight horizontal and vertical lines. The property used by dancers of tanggai, betel taps, umbrellas and spears. The performance venue is like a performance stage in general.      

This study aims to reveal and describe the form of presentation of Gambyong Dance in shadow puppet performances at weddings in Desa Baru, Ranah Batahan District, West Pasaman Regency. This research is qualitative research with descriptive method of analysis. The research instrument is the researcher himself and is assisted by supporting tools such as stationery and cameras. Data were collected through observation techniques, interviews, literature studies, and documentation. The steps of analyzing are carried out through data collection, data reduction and conclusion making. The results showed that the form of presentation of Gambyong Dance in Desa Baru was collaborated with a shadow puppet performance that told about Arjuna's marriage with Dewi Borosumbroto.Gambyong Dance was performed by 4 female dancers 1 puppeteer. The movements of this Gambyong dance are the Sekaran Rorok Asem movement, the Jamang Trap movement, the Sekaran Kawilan movement, the Egol movement, the Sekaran Kesetan Sampir Sampur movement and the Mentangan Seblak Sampur movement. The floor pattern of Gambyong Dance is a straight line floor pattern and a curved line floor pattern. The accompaniment music of Gambyong Dance is gong, drum, gamelang and telempong with the property of using shawls. The makeup used is beautiful makeup. The costume uses a pink kebaya. Sampur uses a dongker blue sampur. Gambyong dance is performed in the wedding party area, which is in the yard of the house that holds the wedding party.

This research aims to analyze tax planning using the depreciation method to calculate corporate income tax article 17 as an effort to minimize the tax burden. The data analysis technique used in the research is quantitative descriptive. The data source used in this research is primary data. This research was conducted at PT. Bisma Indo Raya which is located on Jl. East Gayungsari No.16 Surabaya (Behind the PKB Building). The results of this discussion show that the total profit before tax before tax planning from depreciation is Rp. 1,030,470,668, with corporate income tax article 17 amounting to Rp. 226,703,547, resulting in a profit after tax of Rp. 803,767,121. While the calculation of profit after tax planning because there is a correction of depreciation costs using the straight line method, the total profit before tax after tax planning from straight line method depreciation is Rp. 609,820,542 with corporate income tax article 17 of the company amounting to Rp. 134,158,319, so obtained profit after tax amounting to Rp. 475,652,223. Calculating the profit after planning tax due to correction of depreciation costs using the declining balance method, the total profit before tax after tax planning from depreciation is Rp. 486,588,810 with corporate income tax article 17 of Rp. 107,049539, so that the profit after tax is Rp. 379,539,272. So the difference in efficiency of paying income tax if using the straight line depreciation method is Rp. 92,545,228, whereas if using the decreasing balance depreciation method it is Rp. 119,654,009. So the declining balance is smore effective to use because it can provide greater tax reduction efficiency to the company.

Tucking techniques are rarely used in making clothes, designers prefer to follow today's fashion trends, tucking manipulation techniques are able to change ordinary fabrics into 3-dimensional shapes, the purpose of this study is to be able to find out the finished results of making tucking techniques and to be able to find out the finished results of making simple dresses using variations of tucking techniques. The method used is the R & D method, to produce products and test the effectiveness of these products. The author has tested the tucking technique using 3 materials, namely satin, cotton, and balotelli fabric, as well as the size of folds and between folds 1.5 cm: 1.5 cm, 2 cm: 1 cm and 2 cm: 2 cm, trials have been validated to ask for assessments and suggestions related to materials and crease sizes that are suitable to be applied in making tucking,  Balotelli material and the size of folds and folds 1.5 cm : 1.5 cm get the best value from the 4 validators. The process of making tucking to look neat must pay attention to the crease used with an accurate size, ensure the seam is straight, and ensure the sewn fold is ironed until slippery before sewing on the horizontal line.

Improving water quality is an important issue that governments and society must address. His one way to improve water quality is to monitor it regularly. Monitoring tools that are easy to use and accessible to the public can be a solution to improving water quality. The aim of this research is to assess how user satisfaction with Simonair affects their inclination towards monitoring water quality. The methodology involves conducting a survey with respondents utilizing the Simonair tool, and the gathered data is subjected to analysis through a straightforward linear regression examination.Top of Form The results show that users' satisfaction with the Simonair tool has a significant positive impact on their interest in water quality monitoring. The higher the user satisfaction, the more interested the user will be in  water quality monitoring with Simonair. Drawing from the findings of this investigation, it is possible to infer that users' satisfaction with the Simonair tool is an important factor influencing users' interest in water quality monitoring. Therefore, efforts are needed to increase user satisfaction with the Simonair tool and increase user interest in  water quality monitoring using Simonair.