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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).