Permasalahan dalam kerukunan umat beragama menjadi suatu problem yang cukup krusial, hal ini menyebabkan lahirnya pandangan-pandangan terhadap agama menjadi perhatian khusus, lahirnya pluralisme sebagai bentuk keniscayaan dalam keberagaman adat, budaya, maupun kepercayaan, yang selama ini diartikan sebagai sebuah solusi untuk mencapai kerukunan umat beragama. Firanda Andirja seorang ustad dan aktif dalam berdakwah bermanhaj Salafi ternyata menolak paham pluralisme ini,argumen-argumen penolakan beliau ini dideskripsikan dalam karya beliau tafsir Juz ‘Amma dengan menunjukan dalil-dalil yang menurut beliau merupakan pembantah paham pluralisme bahkan beliau menyebutkan pluralisme adalah paham dan aqidah yang berbahaya bagi umat Islam. Tujuan dari penelitian ini adalah ingin meninjau dan menganalisis bagaimana kontruksi pemikiran Firanda Andirja dalam memahami pluralisme, apa saja ayat yang dijadikan landasan dalam menolak pluralisme oleh Firanda, dan bagaimana makna ayat-ayat tersebut dalam kitab tafsir lain. Penelitian ini berjenis kualitatif dengan pendekatan naratif. Hasil dari penelitian ini menunjukan bahwa pemahaman pluralisme dalam tafsir Firanda yang menganggap bahwa pluralisme merupakan aqidah yang berasal dari ideologi Salafi yang beliau anut yaitu cenderung ingin memurnikan ajaran tauhid, ayat-ayat yang Firanda jadikan sebagai dalil pembantah pluralisme seperti Qs Al-Kafirun ayat 6 justru dimaknai sebagai bentuk toleransi oleh mufasir lain.

The aim of this research is to determine and analyze the influence of Price and Promotion on Consumer Interest (Case Study at Hisana Fried Chicken Rajawali Medan. The research method used is exploratory research, where variables are measured using a Likert scale. Data collection methods are carried out by (interviews), with a list of questions (questionnaires) and documentation studies. The population in this study is all consumers on HFC Jalan Rajawali Medan.. totaling 100 people. Sample collection was carried out using the saturated sampling method or better known as census. In this study, the population was relatively small, namely 100 people. Data processing used SPSS version 23 software, with descriptive analysis and multiple regression hypothesis testing; (3) simultaneously there is a positive and significant influence between experimental marketing variables and customer satisfaction on experimental marketing and customer satisfaction on repurchase interest in HFC Jalan Rajawali Medan.

This study examines the effect of ESG disclosure on firm value and the moderating role of competitive advantage in energy sector companies listed on the Indonesia Stock Exchange during 2020–2023. Using a quantitative approach with purposive sampling and multiple linear regression analysis, the results show that ESG disclosure has a positive and significant effect on firm value. However, when competitive advantage is introduced as a moderating variable, the direct effect of ESG becomes insignificant, while the interaction between ESG disclosure and competitive advantage shows a positive and significant impact on firm value. These findings imply that ESG practices alone may not be sufficient to enhance firm value unless accompanied by a strong competitive position. The study highlights the importance of integrating ESG strategies with the company’s core competencies to maximize value creation, particularly in highly competitive industries like energy.

This study examines the influence of international tax practices (measured by transfer pricing) and tax risk management (measured by effective tax rate) on corporate earnings quality (measured by earnings persistence). It also investigates the moderating role of tax risk management in the relationship between international tax practices and earnings quality. Utilizing panel data and multiple linear regression analysis on 650 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange, Bursa Malaysia, Philippine Stock Exchange, and Singapore Exchange, this study finds that tax risk management has a positive effect on earnings quality. However, the results do not provide sufficient evidence to support the hypothesized association between international tax practices and earnings quality, nor do they confirm a moderating effect of tax risk management in this relationship. These findings suggest that while tax risk management is an important factor considered by firms in maintaining consistent and persistent earnings, its role may not be sufficient to alter the influence of international tax strategies on earnings quality.

Earnings performance is seen as one of the main indicators in assessing the company's financial performance, which can influence investor decisions and be reflected in market reactions through abnormal returns. Meanwhile, internal control is considered as an internal control mechanism that can strengthen investor confidence in the quality of earnings information submitted by the company. This study aims to examine the effect of earnings performance on cumulative abnormal return (CAR) and the role of internal control as a moderating variable in the relationship. The focus of this research is on real estate and property sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample of this study consisted of 44 companies and 199 observations selected through purposive sampling technique with certain criteria. Hypothesis testing was carried out using moderated regression analysis. The results showed that earnings performance has a positive and significant effect on cumulative abnormal return, which indicates that the better the company's earnings performance, the higher the positive market reaction to the information. In addition, other findings show that internal control moderates positively and significantly the relationship between earnings performance and cumulative abnormal return. This means that the effect of earnings performance on CAR will be stronger in companies that have a good internal control system.

Abstract. The motor vehicle tax amnesty program is a regional government policy aimed at encouraging taxpayers to fulfill their tax obligations, particularly those who are in arrears. This study aims to analyze the role of the motor vehicle tax amnesty program in increasing local revenue in the City of Sukabumi. A descriptive qualitative method was used, with data collected through observation. The results indicate that the implementation of the tax amnesty program has had a positive impact on increasing the number of taxpayers who settled their tax arrears and has significantly contributed to the growth of local revenue from the motor vehicle tax sector. The program also enhanced public awareness regarding timely tax payment. Therefore, the motor vehicle tax amnesty program can be considered effective as a short-term strategy to optimize local revenue, although follow-up policies are still needed to maintain long-term tax compliance.
Keywords: tax amnesty, motor vehicle tax, local revenue, tax compliance
 
Abstrak. Program pemutihan pajak kendaraan bermotor merupakan salah satu kebijakan pemerintah daerah yang bertujuan untuk mendorong wajib pajak dalam memenuhi kewajiban perpajakannya, terutama bagi pemilik kendaraan yang menunggak pajak. Penelitian ini bertujuan untuk menganalisis peran program pemutihan pajak kendaraan bermotor dalam meningkatkan pendapatan asli daerah (PAD) di Kota Sukabumi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif dengan teknik pengumpulan data melalui studi observasi. Hasil penelitian menunjukkan bahwa pelaksanaan program pemutihan pajak memberikan dampak positif terhadap peningkatan jumlah wajib pajak yang membayar tunggakan, serta berkontribusi signifikan terhadap peningkatan PAD dari sektor pajak kendaraan bermotor. Program ini juga mampu meningkatkan kesadaran masyarakat dalam membayar pajak secara tepat waktu. Dengan demikian, program pemutihan pajak kendaraan bermotor dapat dikatakan efektif sebagai strategi jangka pendek untuk mengoptimalkan penerimaan daerah, meskipun tetap diperlukan kebijakan lanjutan guna menjaga kepatuhan pajak dalam jangka panjang.
Kata kunci: pemutihan pajak, pajak kendaraan bermotor, pendapatan daerah, kepatuhan pajak

Learning activities can run smoothly if accompanied by the availability of appropriate learning media. Learning in the Machining Technology course requires direct practical activities, for example in understanding the use of lathes. The limitations of students' mastery of knowledge when facing the teaching and learning process that tends to be lecture-oriented, causing students' lack of understanding during practice. Learning media that is less interesting causes failure in delivering material, thereby reducing students' interest in learning. This study aims to examine the effectiveness of Real Time Augmented Reality (RT-AR) Lathe media in the learning process of the Machining Technology course in the D-III Study Program, Department of Mechanical Engineering, Faculty of Engineering, Padang State University (FT-UNP). RT-AR media is designed to present interactive visualizations that describe the lathe work process in real time, so that it is expected to improve students' conceptual understanding and practical skills. The study used a quasi-experimental method with a pre-test and post-test design in two groups: the experimental group using RT-AR media and the control group using conventional learning methods. The results showed that there was a significant increase in the learning outcomes of students in the experimental group compared to the control group. In addition, RT-AR media is also able to increase students' motivation and active participation during the learning process. These findings indicate that RT-AR Lathe media is an effective and relevant learning innovation to be applied in vocational engineering education, especially in mastering lathing material.

The purpose of this study is to describe the perspective of students in Jayapura city using the e-payment method in every payment transaction. The method used in this study is a quantitative method. The respondents selected were students who were carrying out lecture activities in Jayapura city. The results of the study found and concluded that the e-payment method is a new breakthrough in payment transactions that affect students who carry out lecture activities in Jayapura city. With the e-payment method, students in Jayapura city can make non-cash payment transactions and can reduce the use of cash as a means of payment. The results of this study indicate that the e-payment and payment transaction variables show valid and reliable results. The coefficient of determination value of the research results shows the ability of the e-payment variable in its influence on payment transactions by 57% and the rest are variables not discussed in this study. The results of the regression equation Y = 3.491 + 0.786X show a positive direction coefficient result from e-payment on payment transactions and the hypothesis results show positive and significant results of e-payment on student payment transactions in Jayapura city, in the sense that with the existence of the e-payment payment method, students in Jayapura are much freer and much more motivated to make purchases in this case referring to payment transaction activities that are more in line with a practical lifestyle.

This study examines software testing on a Web-Based Population Data Management System in Penarukan Village. The goal is to ensure system reliability and functionality before implementation. The testing process includes Unit Testing, Integration Testing, Validation Testing, and System Testing. Unit Testing verifies individual functions, Integration Testing ensures module interaction, Validation Testing assesses compliance with user needs, and System Testing evaluates overall system performance. The results confirm that key features such as data management, birth and death registration, and population movement tracking function correctly. Comprehensive testing minimizes errors, making the system stable, secure, and user-oriented.

The maritime industry operates in a complex, rapidly evolving global environment where decision-making accuracy is critical for operational efficiency, sustainability, and risk mitigation. Traditionally, maritime leadership has relied heavily on experience-based decision-making, often leading to cognitive biases and strategic inefficiencies. This study examines the role of scientific paradigms in managerial decision-making, emphasizing how structured epistemological reasoning enhances strategic accuracy and reduces decision-making errors. This research provides original value by addressing the limited integration of structured decision-making models in maritime leadership, which has been largely overlooked in previous studies. While scientific reasoning has transformed decision-making in industries such as finance and healthcare, its application in maritime management remains underdeveloped. The study explores the following research questions: To what extent do scientific paradigms influence managerial decision-making in maritime leadership? How can structured reasoning reduce bias and improve decision accuracy? Using a qualitative approach, semi-structured interviews were conducted with maritime experts, lecturers, and postgraduate students, followed by thematic analysis and comparative evaluation. Results indicate that structured decision frameworks significantly improve managerial effectiveness, yet barriers such as industry conservatism and limited competency development hinder widespread adoption. The study concludes that integrating scientific reasoning into maritime leadership training programs can enhance decision accuracy, promote evidence-based management, and ensure sustainable strategic planning.