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Digital technology has, in many ways, altered the manner in which businesses function. This transformation touches on aspects like how products are developed, delivered, and sold. It opens up a range of possibilities for business owners to broaden their markets, boost profits, and make better use of online tools. At the same time, however, the digital age introduces certain difficulties. These include increased competition as well as risks related to practices that may conflict with sharia law—for example, charging interest, engaging in transactions with unclear risks, or producing counterfeit goods. The focus of this study is to examine the opportunities and challenges that businesses encounter in today’s digital world, viewed through an Islamic lens. The approach taken involves a review of existing literature, drawing from various sources dealing with digital commerce and Islamic economic principles. The results suggest that digital business ventures hold considerable promise, provided they are conducted with honesty, fairness, and transparency, while avoiding activities disallowed by sharia. This way, entrepreneurs can not only generate income but also develop their enterprises in a way that aligns with ethical and religious values.

This study examines the phonological disorder in the form of mild articulatory dysarthria experienced by actress Junior Roberts in an entertainment media interview on the Cinema 21 YouTube channel. The study was conducted using a phonological approach, specifically articulatory phonetics, to analyze the inaccuracy of pronunciation of language sounds in spontaneous speech. This study used a qualitative descriptive method with the Free Listening and Speaking (SBLC) technique as a means of data collection. The analysis results indicate that the phonological disorder experienced by the subject is evident in the phoneme /r/ through three main processes: substitution (/r/ is replaced by /l/ or /y/), elision (the /r/ sound is lost), and distortion (the /r/ sound is heard muffled). This disorder is caused by articulatory muscle weakness due to neuromotor dysfunction. Despite this, the subject displayed a positive attitude and made her speech characteristics a personal identity in the entertainment world. This study confirms that the study of phonology does not only focus on the sound aspects of language but also encompasses the physiological, psychological, and social dimensions that influence human speech production.

This study analyzes the mechanism of money creation in Islamic financial institutions by highlighting its relationship to the principle of prudence and the intermediation function. The research background is based on the growth of Indonesia's sharia capital market which by 2025 will reach a capitalization of IDR 5,060 trillion, but still faces conceptual challenges regarding how money is created according to the principles of maqashid al-shariah. The method used is Systematic Literature Review (SLR) with PRISMA guidance on 38 relevant scientific articles. The results of the study show that money creation in the sharia system only occurs through real asset-based economic activities, in contrast to the conventional system that relies on credit and interest expansion. The intermediation function is carried out through partnerships that prioritize proportional sharing of risk and profit, while the prudential principle ensures that monetary expansion remains under control. In addition, research has found that sharia contracts such as murabahah, mudarabah, and musharakah play a role in encouraging productive money circulation while suppressing speculative activities. This study concludes that the integration between the moral and economic dimensions forms a just, stable, and sustainable Islamic monetary paradigm. These findings make a conceptual contribution to strengthening Islamic financial policy in Indonesia, especially in formulating a monetary regulatory framework that is in line with the principles of distributive justice, transparency, and protection of the stability of the national financial system.

Clove is one of the plantation commodities that plays a significant role in the national economy, particularly as a raw material for the kretek cigarette industry, as well as the food and pharmaceutical industries. This study aims to analyze the factors influencing clove production in Bengkel Village, Busungbiu District, Buleleng Regency. The independent variables used in this study include labor, capital, harvested area, and fertilizer, while clove production serves as the dependent variable. A quantitative approach was employed using a multiple linear regression analysis in the form of a power function. Data were collected through questionnaires distributed to 140 clove farmers as respondents. The results of the study indicate that labor, capital, harvested area, and fertilizer simultaneously have a significant effect on clove production in Bengkel Village. Partially, each of these variables also has a positive and significant effect on production. These findings highlight the importance of optimizing the use of these production factors to improve clove yields in Bengkel Village, Busungbiu District, Buleleng Regency.

Plantation agriculture encompasses all activities involving the cultivation of specific crops and the commercialization of their products and services, supported by science, technology, capital, and management, with the aim of improving the welfare of plantation business actors and the wider community. This study aims to analyze the production scale, input elasticity, and factors affecting clove production in Umejero Village, Busungbiu District, Buleleng Regency. Given the high dependence of farmers on harvest outcomes and price fluctuations, this analysis is essential to understand the impact of economic and agronomic variables such as working capital, labor, land area, and selling price on production output. The study employs a quantitative method using multiple linear regression based on the Cobb-Douglas production function. Data were collected through questionnaires and interviews with clove farmers in Umejero Village using purposive sampling. The results indicate that all four variables simultaneously have a significant effect on clove production, with each variable also having a partial positive influence. The analysis of production scale shows increasing returns to scale, meaning that a proportional increase in all input factors leads to a more than proportional increase in output. The elasticity analysis indicates that capital input is elastic, suggesting that a small increase in capital leads to a disproportionately large increase in output. In contrast, labor, land area, and selling price are inelastic, implying that increases in these inputs result in only modest increases in output. These findings highlight the need for solid policy foundations and strategic initiatives to enhance clove productivity both at the farmer and local government levels. Furthermore, the study’s results are expected to assist farmers in making more informed and sustainable decisions in farm management, ultimately contributing to the improved welfare of clove-farming communities in the region.  

This study aims to examine the role of bank account vouching procedures in maintaining the integrity of financial statements through a case study of MBKM Internship Mandiri program activities. The method used is descriptive qualitative with a case study approach. Data were obtained from observation of recording and verification of financial transactions, documentation of supporting documents, and interviews with finance, accounting, and taxation staff. Data analysis techniques were carried out through data reduction, data presentation, and conclusion drawing. The results show that vouching is carried out systematically starting from the collection of General Ledger data, matching documents such as vouchers, transfer receipts, bank statements, and budgets, to the preparation of daily bank statements. The discussion shows that the vouching procedure functions not only as a technical control, but also as a strategic measure that strengthens transparency, accuracy of records, and compliance with accounting and taxation principles. Vouching supports documentation completeness and audit readiness, and is an important part of an effective internal control system. It has been shown to improve the accuracy of records and transparency of financial statements, while supporting the company's internal control function. This research confirms the importance of vouching as an effective preventive procedure in the financial control system

Fraud in the government sector is a serious issue that can threaten the stability and efficiency of governance. This study aims to analyze the role of internal government auditors in mitigating fraud risk. The method used is a literature review with a qualitative descriptive approach, examining 10 relevant journals. The results indicate that internal auditors play a crucial role in detecting and preventing fraud by thoroughly examining internal control weaknesses and utilizing modern technology such as Whistleblowing Systems. The effectiveness of internal audits is supported by strong leadership and high awareness of fraud risks, as well as appropriate structural reform policies. The study concludes that effective internal auditing is essential in enhancing transparency and accountability and recommends the need for comparative analysis across regions to evaluate the diversity of internal audit practices. Additionally, further research is needed to explore the impact of information technology and Whistleblowing Systems in fraud prevention, as well as the role of leadership and organizational culture in supporting the internal audit function.

The Indonesian iced tea drink business located on Jalan Karundang, Cipocok Jaya sub-district, Serang City, Banten, is one of the branches of Indonesian iced tea in Bogor. The aim of this research is to analyze operational management at the Serang branch of the Indonesian iced tea business by analyzing the operational management function. This research uses descriptive qualitative methods. Determining informants using purposive sampling. Data collection through semi-structured interviews. Test the validity of the data by source triangulation. The results of the discussion from this research show that the Serang branch of Indonesian iced tea MSMEs has implemented operational management well in accordance with the 3 operational management functions. Conclusion The Serang branch of the Indonesian tea company MSME has planned its operations thoroughly and in depth, including capacity, location, layout, methods and also the quality of raw materials.

Sundanese culture is one of Indonesia's rich and unique cultures. Sundanese culture is known as a culture that upholds high manners. Sundanese has very diverse arts, for example pupuh, pupuh can be categorized as one of the Sundanese arts. Pupuh is an inseparable part of Sundanese tradition and culture, so preserving it means preserving cultural heritage. Pupuh is also a traditional poetic work in Sundanese literature that has characteristics that have certain rules such as the number of syllables (guru wilangan), the final sound of the word (guru lagu), and the number of lines (pada lisan) in each stanza. In addition, pupuh also has its own character or characteristics that distinguish it from one another. However, pupuh is not just written poetry. Pupuh is also often combined with music and dance. So that it becomes a complete art performance. Pupuh production involves creativity in word choice, rhyme and rhythm to convey a message. The themes raised in pupuh are very diverse, ranging from love, affection, life, daily life, to advice and moral teachings. Through pupuh, we can understand more about the history, customs and noble values of the Sundanese people.Pupuh kinanti and pupuh balakbak are pupuh in Sundanese literature. Pupuh kinanti is a pupuh known for its expression of affection. The characteristic of pupuh kinanti lies in its guru wilangan and guru lagunya. While pupuh balakbak is a pupuh that is more inclined to the theme of humor, satire, and even social criticism. The language used is more relaxed and straightforward, has a different guru song and guru wilangan from kinanti. The basic difference between pupuh kinanti and balakbak lies in the theme, atmosphere, and social function. Pupuh kinanti is more introspective and explores inner feelings while pupuh balakbak is more extroverted and functions as a means of entertainment.Besides being a form of self-expression, pupuh also has social functions such as education, entertainment, and cultural preservation. Pupuh has developed over time, both in terms of form and content. Pupuh is not only present in literary works, but also in the daily life of the Sundanese community, for example in folk songs or rhymes.

The transformation of organizational structure from mechanical to organic form is a strategic step in adapting to rapid changes in the business environment, especially in the marketing function. This study aims to examine the process and challenges in this transformation using a qualitative approach. The study was conducted on five companies in the technology and consumer product sectors that have adopted organic structures in their marketing teams. The results of the study indicate that organic structures increase market responsiveness, cross-functional collaboration, and team creativity, but require strong leadership, supporting technology, and changes in organizational culture. These findings provide important insights for the development of more adaptive and innovative modern organizations.

The verses of the Koran themselves contain absolute and final truth as when the book was revealed, while the truth of the interpretation of the text of the Koran is relative, so that the meanings of these verses can continue to be reproduced and developed according to the development of civilization and human needs themselves. Using library research methods, this research seeks to examine the function and meaning of the verses constructed from the form (ṣigah) fi'il 'alā Wazni Af'ala in Surah Al Mukminun. Based on the research results, several things can be concluded, First; 59 words or 59 places were found, both of isim and fi'il types whose word structure came from wazan af'ala. Second ; Of the 59 words originating from the wazan af'ala structure in Surah Al Mu'minun, it was found that 0.53% (32 words) contained the Lī Al Ta'diyyah function. Of the remainder, 2 words contain the meaning function للدخول في الشّيء (entering into something), 8 words contain the function لوجود مااشْتَقَّ منه الفعلُ في الفاعل (appearance origin of fi'il in fā'il), the next 4 words contain the function للمُبالَغَة (exaggerating the meaning of fi'il ), 2 words contain the function لوِجْدانِ الشيءِ في صِفةٍ (find something in nature), 6 words contain the function للصَّيْرُورة (change into), 3 words contain the function للتَّعْريْ ض (show off), 1 word contains the function للحَيْنونَة (arriving time), and 1 word contains للسَّلْب (withdraw or remove) function.  

Diabetes Mellitus (DM) is a metabolic disorder characterized by increased blood sugar levels due to insufficient insulin function. Patients with diabetes mellitus often experience other health problems such as obesity, heart disease and kidney disease which further exacerbate their health problems, especially if they are exposed to Covid 19 which can eventually lead to death. The need for information that strengthens and refreshes the knowledge possessed is urgently needed so that while living life during this pandemic, you can stay healthy. The method used in community service activities is carried out by counseling and discussion methods. This activity was carried out face-to-face, the total number of activity participants was 45 people, although initially it was targeted to be 100 people. The results of this activity, the people of Taeno Hamlet said that 80% felt very satisfied and 20% were satisfied with this counseling activity. These results were obtained through a questionnaire after this activity took place. This can be seen by the enthusiasm of the participants to ask about a healthy lifestyle. Patients with diabetes mellitus must have a healthy behavior and exercise diligently in order to maintain body stamina and follow the treatment that has been carried out so far. Counseling activities for patients with co-morbidities not only diabetes mellitus are urgently needed to provide information, strengthen understanding and provide updated information regarding how Covid 19 can affect patients, especially those with comorbidities.

The purpose of this research is to examine initiatives to enhance the quality of public services. in order to achieve service standards that are on par with international standards for the State Civil Apparatus (ASN). This study employs a qualitative method with a case study at a local government agency. that has been recognized as the agency with the best quality public services. In-depth interviews with government officials were used to acquire data., employees and customers, as well as analisis of documents related to the implemented public service improvement program. According to the study's findings, local government agencies have succeeded in improving the quality of public services by implementing a number of strategic initiatives and programs. Among them are the effective use of information technology to improve efficiency and effectiveness accessibility of public services, training and human resource development to improve employee skills and professionalism, and implementing strict service standards to measure and ensure customer satisfaction. In an effort to achieve international civil state standards (ASN), local government agencies have set several main goals, including improving communication and speaking foreign languages, mastery of advanced public information technology and application of ethics and integrity in public administration. serve. function. service assignment. In addition, international recognition ISO (International Organization for Standardization) and others awards for quality of public services are successful goals pursued by these bodies.

Academic information systems are veritably important for schools, especially for academy and students. Still, the perpetration of the academy information system has not yet reached all educational institutions, for illustration at Bina Taruna Medan Middle School. Therefore, the author make an Android-based school information application, so students can view information about academy biographies, school facilities, school galleries, teacher names, subject schedules, and student grades through the application without having to go to academy. Therefore, in this study the authors used the Rest API (Application Programming Interface) method. The Rest API method is a software that allows developers to integrate and allow two different applications to connect to each other simultaneously. With the Android-based school application at Bina Taruna Medan Middle School, it is hoped that it will make it easier for students to get school information that is more accurate, effective and efficient, as well as make it easier for the school to collect information about student academic development. So from the results of black box testing, the results show that the system built can work well according to its function.