The rapid development of digital technology has encouraged the emergence of crypto assets as a new investment instrument in Indonesia. Along with the increasing popularity of digital assets, the government responded by imposing tax policies in the form of Value Added Tax (VAT) and Income Tax (PPh) on every crypto transaction. This study aims to analyze the suitability of the tax imposition with the basic principles of tax law, as well as to examine its impact on the growth of the digital asset industry in Indonesia. The method used in this research is a literature study with a descriptive qualitative approach sourced from regulations, scientific journals, official reports, and international comparative studies. The results of the study show that the imposition of VAT on crypto transactions is not fully in line with the principles of fairness, legal certainty, and efficiency in taxation. In addition, the disproportionately high tax burden has a negative impact on investor interest, encourages offshore transactions, and slows down innovation in the domestic blockchain industry. Therefore, policy reformulation is needed, such as the application of capital gains tax and the provision of fiscal incentives, so that tax regulations can support the sustainable growth of the national digital economy.

Many Muslim communities still consider business ethics to be unimportant in business activities, because business is nothing more than just seeking profit. This study will discuss how business ethics are in the perspective of the Qur'an. This study includes library research, namely research that examines data sourced from library materials, using the thematic interpretation method. This study is based on the interpretation of verses of the Qur'an that directly discuss business morality and verses that do not directly discuss business morality. Business in the Qur'an is both material and immaterial. Where business in the Qur'an does not only prioritize material profit but also spiritual profit. The existence of business morality cannot be separated from the business itself. The business morality of the Qur'an contains basic business values ??such as the values ??of unity, balance, free will, accountability, and ihsan. Then it gives birth to business morality which is free from elements of falsehood, damage and injustice such as usury, fraud, reducing the measure or fraud, corruption, bribery, gambling, gharar and hoarding and so on. Then business in the Qur'an highly prioritizes hasanah values ??such as honesty, trustworthiness, fairness, social responsibility, istiqomah, tolerance and friendliness in business life. Thus, business ethics in the Qur'an are not only oriented towards fulfilling the needs and welfare of life in the world, but also business as a means of goodness for safety in the hereafter.

This research aims to analyze the role of management accounting in decision making and improving company performance, with a focus on the application of main techniques such as Cost-Volume-Profit (CVP) Analysis, Activity-Based Costing (ABC), and Balanced Scorecard (BSC). Through a qualitative approach with in-depth interviews and case studies on several companies, this research found that management accounting techniques contribute significantly to optimizing costs, increasing operational efficiency, and planning long-term strategies. The use of CVP Analysis helps companies plan more profitable product costs and prices, while ABC provides more accurate cost allocation for each activity in the value chain. On the other hand, BSC helps companies to assess performance as a whole, not only from a financial perspective, but also from non-financial aspects such as customer satisfaction and service quality. However, this research also identified several challenges, including limited resources, insufficient understanding of these techniques, and resistance to change within organizations. Limitations in the research sample and observation time are also factors that need to be considered. Overall, this research confirms the importance of implementing management accounting in improving company performance, but also shows that internal and external factors need to be considered in its implementation.

The rapid development of the times has brought significant changes that should be preserved as heritage rather than ignored. Traditional games, rich in cultural and ethnic values and beneficial for children's development, are increasingly being replaced by modern games considered more realistic and personal. However, modern games should still pay attention to children's motor and cognitive aspects. This study utilizes Herbert Spencer's cultural theory, which states that society and culture evolve from simpler forms to more complex ones. Additionally, Jean Piaget's theory of child motor development is used, which argues that games significantly enhance children's cognitive abilities. This research aims to examine how traditional games influence children's development in the modern era. A qualitative method is employed to understand how children adapt traditional games into more modern forms to support their motor and cognitive development. The results show that traditional games can significantly contribute to developing children's abilities and character. The role of parents and teachers is crucial in preserving these traditional games, which are rich in meaning and cultural values. The study concludes that traditional games like gobag sodor contain cultural values embedded within their activities. Furthermore, these games include physical components such as agility, speed, coordination, strength, and balance, which are relevant in educational settings, both in schools and higher education institutions.

Globalisation introduces substantial changes to human existence, combined with in social, economic and cultural elements. However, these adjustments furthermore offer critical obstacles, specifically for Muslims, United Nations agency generally need to confront beliefs and practices that contrast with monotheism teachings. With an emphasis on social, economic, and cultural facets, this analysis seeks to examine the applicability of Qur'anic interpretation in addressing the issues of globalization. It is intended that a wide range of flexible and conversational approaches to interpretation will provide fresh perspectives on how the holy text's lessons remain pertinent and relevant in today's modern world. Using literature reviews and material gathered from a variety of contemporary commentary, books, scientific papers, and journals, a qualitative analysis technique is employed. The findings of the analysis demonstrate that a discourse interpretation of the Qur'an will address the problems of economic injustice, social inequality, and the cultural psychological state brought on by globalization. Finally, in order to respond to the problems of globalization and ensure that the teachings of the Qur'an remain relevant in the current era, a dynamic interpretation method is absolutely essential.

The principal's leadership is one of the important components that determines the growth and sustainability of educational institutions.  School principals have a great opportunity to develop leadership values ??in the modern era.  To develop education, high-quality and continuously developing leaders are needed.  In addition, school principals must motivate teachers because they have to make a major contribution in the educational environment. This research was conducted using quantitative methods with a correlational type.  This research used a total sampling technique, with a total sample of thirty teachers and academic staff. This research instrument consists of thirty questionnaires, or questionnaires, for each variable. The research results show that the correlation coefficient between the principal's transformational leadership variable (X) and teachers' work motivation (Y) is 0.623, thus the relationship between the two is quite strong.

This paper discusses how Islamic law (Syariah) demonstrates flexibility in various aspects of modern life, including economics, technology, and social customs. Five specific examples of flexibility are explored to show how Syariah adapts to modern challenges. The study examines Islamic finance, medical technology, and cultural adjustments to illustrate that Syariah provides practical solutions while maintaining core principles.

This paper discusses the challenges and ethical solutions in the practice of da'wah through digital media. In the rapidly developing digital era, platforms such as social media, blogs, and video sites provide unprecedented opportunities for Islamic da'wah to reach a global audience. However, the ease of dissemination of information also poses significant challenges, such as the spread of inaccurate information, negative or provocative content, and violations of regulations. This paper discusses these challenges and suggests solutions, including education and training for da'wah (preachers), the use of trusted platforms, collaboration with communication experts, and the development of digital da'wah ethics guidelines. This study uses a qualitative descriptive approach that aims to understand and describe the phenomenon of da'wah ethics in digital media in depth. Literature study is used as a data collection technique to explore the principles of da'wah ethics, the challenges faced by da'is in digital media, and the solutions proposed by communication and religious experts. This methodology allows researchers to gain a rich and holistic understanding of the challenges of digital da'wah ethics and their relevance in the context of modern communication. This study analyzes the impact of digital media on da'wah practices, with an emphasis on ethical considerations in content creation and interaction. It is concluded that da'wah in the digital era requires a careful and ethical approach to maintain the integrity and credibility of Islamic teachings while understanding the complexity of digital communication.

The lack of formal job access and limited employment sectors in rural areas have increased unemployment and poverty rates. Expanding rural entrepreneurship is a potential solution to create job opportunities and increase rural communities' income. Therefore, a comprehensive strategy needs to be developed to strengthen social capital and support the sustainability of Village-Owned Enterprises (BUMDes). This research examines efforts to build entrepreneurship in the village environment through innovations implemented in BUMDes. It explores innovative strategies used by BUMDes to enhance the village's economic potential, focusing on developing local businesses, empowering the community, and improving access to resources. The research methods used include surveys, interviews, and quantitative data analysis. The results show that BUMDes and their partners have a good relationship, and BUMDes managers regularly communicate with their partners. However, BUMDes managers must also establish good communication with community members and local leaders. If BUMDes managers can build strong relationships with village residents, they will find it easier to obtain support, information, and helpful advice for managing BUMDes. BUMDes managers are categorized as having a high level of support for those in the community who have difficulty accessing business capital loans. Furthermore, the results of the path analysis reveal that there is no statistically significant relationship between the variables of experience (X1), motivation (X1), ICT media role (X3), and social capital capacity (Y1). This means that in the context of this study, these three independent variables do not significantly impact social capital capacity (Y1). These findings can guide the government, community, and relevant stakeholders in supporting efforts to build rural entrepreneurship through BUMDes innovations.