Dalam kehidupan sehari-hari akhlak merupakan hal yang sangat penting dalam bertingkah laku. Perhatian terhadap pentingnya akhlak itu semakin kuat, yaitu disaat manusia dizaman modern ini dihadapkan pada masalah moral dan akhlak yang serius. Tujuan dari penelitian ini mengetahui Mengetahui Apakah Pengaruh Pembelajaran Mata Pelajaran Akidah Akhlak Terhadap akhlak Siswa Kelas V MI Darunnajah Cipining Bogor. Pelnellitian ini melnggulnakan pelndelkatan kulantitatif, teknik pengumpulan data dilakukan dengan observasi, pengisian angket, tes dan dokumentasi. Berdasarkan hasil penilitian didapatkan nilai koefisien korelasi sebesar 0,777, hal tersebut menunjukkan adanya korelasi adanya pembelajaran mata pelajaran akidah akhlak dengan akhlak siswa dengan kriteria tinggi, karena pada tabel koefisien korelasi 0,60 – 0,799. Hal tersebut ditunjang determinasi sebesar 60,4%. Kontribusi pembelajaran mata pelajaran akidah akhlak terhadap akhlak siswa sebesar 60,4% dari nilai tersebut menunjukkan bahwa mata pelajaran akidah akhlak memberikan kontribusi yang tinggi dan sisanya dipengaruhi oleh faktor-faktor lain yang mempengaruhi akhlak siswa di MIs Darunnajah Cipining Bogor.

The development of modern companies often leads to overlapping functions between departments, such as the dualism of functions between Human Resources (HR) and financial accounting. This creates serious challenges in resource management and accounting that can impact the overall performance of the organization. Issues faced include overly simplistic financial recording due to HR's lack of expertise in accounting, as well as the risk of errors and data inaccuracies. This research aims to provide in-depth insights into the impact of HR and financial accounting dualism at PT. Segi Muda Bertiga and identify solutions to enhance the efficiency and accuracy of resource and financial management. The research method employs a qualitative approach, analyzing five main theoretical studies, including cash sales accounting systems, payroll and wage analysis, cash receipts, inventory, and purchases. Data is gathered through interviews, literature reviews, and document analysis.
 
 

This research is aimed to identify, describe, and develop strategies to enhance group members' commitment in the development of a health honey business using the Business Model Canvas (BMC). The study was conducted at KTH Bina Lestari in Ciamis Regency, post the Covid-19 pandemic. Data collection was carried out through interviews, observations, and documentation. Data analysis was used to assess internal and external factors to determine the highest priority for development and improvement. The research findings indicate that the selected priority strategies for honey business development in Kampung Madu are: 1) training and human resource development, 2) product quality improvement, and 3) product marketing optimization.
 

The aim of this research is to analyze the effect of sales tax on luxury goods (PPnBM) on consumers purchasing power to buy motorized vehicles. The research method used is a literature study by reviewing literature related to the concept of tax, PPnBM, consumer purchasing power, and the characteristics of motorized vehicles. The research results show that PPnBM has a negative effect on consumer purchasing power because it increases the costs that must be borne when purchasing motorized vehicles. Factors such as income and price influence consumer purchasing power. PPnBM is imposed on certain vehicles according to their categorization and rates, and the calculation uses the tax base. This research concludes that the imposition of PPnBM has an impact on reducing consumers ability to purchase motorized vehicles because it reduces purchasing power. Therefore, it is necessary to evaluate the imposition of PPnBM on consumers.

. Sharia banking in Indonesia is present with the principle of Islamic Shariah. Limited products and services, making sharia banking market share grow slowly. Therefore, a marketing strategy is needed that can increase market share, with a transparent strategy. The aim of this research is to find out how marketing strategies are transparent for sharia banking and what challenges sharia banks face in marketing products. Research methods use descriptive qualitative methods with a legal approach. This is done by using the Law as a basis for analyzing research topics. As a result, a transparent marketing strategy is the main strategy in marketing sharia banking products, asit is in line with the principles of Islamic shariah. Besides, the challenge faced by sharia banking is still a lack of awareness of the Islamic community in the economic sphere. One of them is an abai against the presence of conventional bank interest that is a interest.
 

This research aims to examine the influence of tax sanctions, tax knowledge, and transparency of financial reports on taxpayer compliance in women's cooperatives. This research is quantitative in type. The population in this study was the Mojosari District women's cooperative for the 2019-2023 period, totaling 20. The sampling technique used the purposive sampling method so that 14 respondents were obtained. This research uses primary data obtained from distributing questionnaires via Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using outer model and inner model measurement models. The research results show that tax sanctions, tax knowledge have a positive and significant effect on taxpayer compliance, while financial report transparency has no effect on taxpayer compliance.
 
 

This study aims to analyze the effect of competitive advantage on the sales performance of PT Abdillah Sukses Bersama. The purpose of this study is to identify the strengths, weaknesses, opportunities, and threats of PT Abdillah Konveksi. In addition, this study discusses the various strategies used by Abdillah Konveksi to improve their sales performance. In this study, the author collected data through interviews and observations. The results showed that Abdillah Konveksi is in a fairly good condition compared to its competitors' convection positions, each of which has its own characteristics and advantages. Abdillah Konveksi is also able to take advantage of opportunities from the problems that exist in the Bangka Belitung Islands. One of the famous convections in Bangka Belitung, PT Abdillah Sukses Bersama, emerged as a result of the most appropriate initial strategy, which focuses on promotional strategies to publicize and build the brand.
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This outreach activity aims to educate the LMDH Wana Lestari regarding product innovation that can be used as a business opportunity through outreach about the potential, health and business opportunities of black sugar cane. Black sugar cane (Saccharum officinarum) has many benefits that are not widely known by the public, including health benefits and economic value. The method used in this research includes several stages as follows: 1) Preparation and development stages, 2) Activity implementation stages, 3) Evaluation and monitoring stages. The results of the research show that the outreach carried out was successful in increasing public understanding of the benefits of black sugar cane, both in terms of health and business opportunities. People are becoming more motivated to cultivate black sugar cane as an alternative source of income. It is hoped that the implementation of this program can contribute to improving the welfare of the LMDH Wana Lestari community in a sustainable manner.

Until now, SSB Purwodadi is very burdensome for its owners and administrators because SSB still depends on the owner for its operational costs from SSB students. SSB Purwodadi is located in Purwodadi sub-district, located in Pasuruan district. This Ssb was founded from the awareness of the community around the location and football coaches who want to encourage the realization of positive habit activities in sports, especially football. In children's football, students who were initially physically and healthless through football became physically strong, physically fit, and their confidence and cooperation could be established. As well as spiritual values and honesty will emerge. And for trainers after this service is held, they can train and teach well, correctly and professionally, of course. And hopefully football seeds can be born with a good football magazine and a good training program and there is valid data in the football learning process. And from the student and coach questionnaire survey, we can find out that after doing service, there is a score of 22 out of a total score of 25 scores from 5 questions, which indicates that there is 88% of the total of 100 percent of the overall score and this service has a good impact
Keywords: football school, curriculum, evaluation.

Indonesia dikenal dengan sebutan negara agraris dimana sebagian besar penduduk bekerja di sektor produksi pertanian. Kabupaten Kendal merupakan salah satu kabupaten di Provinsi Jawa Tengah yang sebagian besar wilayahnya merupakan daerah produksi pertanian yang sangat subur. Data yang digunakan dalam kasus ini adalah hasil produksi produksi pertanian buah dan sayur pada 20 kecamatan di Kabupaten Kendal tahun 2022. Salah satu cara untuk mengetahui potensi produksi pertanian dari wilayah kecamatan di Kabupaten Kendal adalah dengan mengelompokkan wilayah yang memiliki karakteristik hampir sama menggunakan K-means clustering. Tujuannya adalah mendapatkan hasil pengelompokkan yang optimal dari masing-masing kelompok yang terbentuk. Berdasarkan hasil analisis, diperoleh pengelompokkan wilayah kecamatan di Kabupaten Kendal menggunakan K-means menjadi 3 cluster. Dimana Klaster 1 terdiri dari 2 kecamatan dengan identifikasi bawang merah, mangga, pisang, dan jambu air memiliki tingkat persentase hasil produksi buah dan sayuran tertinggi. Klaster 2 terdiri dari 2 kecamatan dengan identifikasi pepaya, nangka, petai, dan melinjo memiliki tingkat persentase hasil produksi buah dan sayuran tertinggi. Dan klaster 3 terdapat 16 kecamatan dengan identifikasi cabai rawit, cabai keriting, memiliki tingkat persentase hasil produksi buah dan sayuran tertinggi. Dengan nilai evaluasi yang didapatkan dari Silhouette Index sebesar 0,5546 yang berarti termasuk kedalam kriteria medium structure.