The implementation of Islamic accounting in the business world has gained increasing attention as awareness grows regarding the financial and operational principles outlined by Islamic law. Islamic accounting, which adheres to the principles of Shariah, aims to ensure that a company's transactions and financial reports comply with Islamic guidelines. This paper aims to analyze the impact of the implementation of Islamic accounting on firm value, with a focus on examining the contemporary Islamic accounting framework, which includes structures and methodologies for more transparent reporting. This research also identifies factors that can strengthen or hinder the adoption of Islamic accounting in improving a company’s financial performance, as well as its impact on investor perceptions. The analysis results indicate that companies consistently applying Islamic accounting principles can enhance investor trust, thereby improving the company's value. Thus, the implementation of Islamic accounting can be an effective strategy to enhance the credibility and competitiveness of a company in a market increasingly focused on ethical and transparent financial practices.

Conflict Management in Education: Strategies to Create a Harmonious Learning Environment" discusses the importance of conflict management in creating a conducive and productive learning environment. Conflict is a natural part of the educational environment, but if not managed properly, it can disrupt the teaching and learning process and damage relationships between individuals. Conflict can arise from various sources, such as differences of opinion, competition, lack of communication, limited resources, and inappropriate behavior. This article emphasizes the importance of effective conflict management as the key to creating a harmonious atmosphere in schools, by outlining proactive and holistic strategies, including conflict prevention, conflict resolution, and building a harmonious atmosphere. This article aims to identify, analyze, and synthesize various sources of literature relevant to the topic of conflict management in education, as well as provide an in-depth understanding of strategies in resolving conflicts to create a harmonious atmosphere. 

This study aims to analyze the role of teachers in developing students' creativity in poetry lessons in the Deep Learning curriculum. The curriculum emphasizes deep understanding and learning that focuses on the student experience. In this context, teachers play an important role as facilitators who not only teach poetry writing techniques, but also provide space for students to express their creative ideas. This study uses a qualitative approach by collecting data through observation, interviews, and documentation studies. The results of the study show that the role of teachers is very vital in creating a learning environment that supports students' creativity, both in providing inspiration, guidance, and creative freedom. In addition, teachers must also be able to recognize students' potential and encourage them to think critically and innovatively in creating poetry works.

Penelitian ini mengkaji penerapan Internet of Things (IoT) dalam sistem monitoring kesehatan melalui tinjauan literatur yang mendalam. Inovasi dalam perangkat wearable, platform cloud, dan algoritma analitik memungkinkan pengumpulan data fisiologis secara real-time, pemantauan jarak jauh, dan deteksi dini anomali kesehatan. Implementasi teknologi ini telah menunjukkan hasil yang menjanjikan, seperti akurasi tinggi dalam pengukuran parameter kesehatan, efektivitas dalam mendeteksi kondisi kritis, dan peningkatan akses terhadap perawatan kesehatan untuk populasi yang kurang terlayani. Namun, adopsi sistem monitoring kesehatan berbasis IoT menghadapi beberapa tantangan, termasuk keamanan data, interoperabilitas, dan validasi klinis. Untuk memaksimalkan potensi teknologi ini, penelitian masa depan perlu difokuskan pada penguatan keamanan dan privasi data pasien. Dengan memanfaatkan kemajuan teknologi seperti Artificial Intelligence (AI), Machine Learning (ML), dan integrasi Electronic Health Records (EHR), sistem monitoring ke6sehatan berbasis IoT dapat mencapai potensi penuh mereka dalam mentransformasi perawatan kesehatan dan memberdayakan individu untuk mengambil peran proaktif dalam mengelola kesehatan.
 
Kata kunci: Catatan Kesehatan Elektronik, Internet of Things, Kecerdasan Buatan, Pembelajaran Mesin, Sistem Pemantauan Kesehatan.

Penelitian ini bertujuan untuk menganalisis kebijakan terkait konsep pemberian hak desain industri dan perlindungan desain industri yang ada di indonesia berdasarkan peraturan yang berlaku. Urgensi dari penelitian ini yaitu mengingat masih rendahnya tingkat kesadaran masyarakat Indonesia akan pentingnya perlindungan desain industri sehingga menyebabkan maraknya tindakan-tindakan pelanggaran hak desain industri saat ini. Penulis dalam menyusun penelitian menggunakan jenis penelitian yuridis normatif dengan memanfaatkan data sekunder melalui metode studi kepustakaan. Spesifikasi penelitian berupa deskriptif analitis dengan metode analisis data kualitatif. Penelitian ini memiliki salah satu fokus bahasan berupa konsep pemberian hak desain industri di Indonesia yang mana belum pernah diteliti pada penelitian sebelumnya. Hasil penelitian menunjukkan bahwa konsep pemberian hak desain industri yang diberlakukan di Indonesia menganut stelsel konstitutif yang merujuk pada asas first to file atau asas pendaftaran pertama diikuti dengan asas kebaruan yang menjadi salah satu syarat supaya desain industri dapat dilindungi. Perlindungan hukum atas adanya pelanggaran hak desain industri dapat dilakukan melalui 2 (dua) alternatif cara yaitu perlindungan secara preventif dan perlindungan secara represif. Perlindungan preventif yang tercermin pada Pasal 2, 6, 9 UU Desain Industri yang mengatur syarat, subjek dan lingkup hak yang diberikan. Sedangkan perlindungan secara represif tercermin pada Pasal 37, 39, 46, 47, dan 54 UU Desain Industri yang mengatur terkait pembatalan pendaftaran desain industri, tata cara gugatan, penyelesaian sengketadan ketentuan pidana tindak pelanggaran desain industri.

Tradisi merupakan sesuatu fenomena kebudayaan, karena tradisi adalah praktek kebudayaan dari suatu komunitas. Praktek kebudayaan memperlihatkan makna dari nilai-nilai sesuatu kebudayaan, dimana nilai-nilai kebudayaan merupakan tujuan dari manusia untuk memenuhi kebutuhan dasarnya. Tradisi yang masih melekat secara turun-temurun dari nenek moyang dan masih populer di minangkabau hingga masa sekarang. Tujuan penelitian fokus untuk mengatahui bagaimana pandangan Hukum Islam dari segi Urf terhadap larangan pernikahan sasuku yang ada diminangkabau terkhusus di Nagari Batu Bajanjang Kabupaten Solok. Kajian ini menggunakan metode penelitian lapangan (field research). Sumber data yang digunakan adalah sumber data primer berupa wawancara dengan pemuka adat istiadat sedangkan data sekunder dari buku-buku dan artikel yang relevan dengan penelitian ini. Hasil penelitian ini menunjukkan bahwa Pelaksanaan mamangkeh dan maasok gombak yang sudah menjadi adat di Nagari Batu Bajanjang Kabupaten Solok, tidak bertentangan atau berlawanan dengan hukum Islam, karena memotong rambut tidak ada terdapat larangannya dalam hukum Islam sebelum melaksanakan akad pernikahan. Jadi dapat disimpulkan bahwa pelaksanaan tradisi mamangkeh dan maasok gombak hukumnya mubah (boleh). Selain itu, tradisi ini mengandung maslahah atau kebaikan bagi calon yang akan melaksanakan suatu pernikahan, seperti memberikan atau mengumpulkan berupa penggalangan dana (uang) pada saat pelaksanaan acara mamangkeh dan maasok gombak, yang dapat membantu secara ekonomi untuk melangsungkan acara resepsi perkawinan, disamping itu, kedua mempelai mendapatkan nasehat dan siraman rohani yang berkenaan dengan perkawinan, tanggung jawab serta hak dan kewajiban satu sama lain agar lebih siap untuk menempuh hidup berumah tangga.

This article examines the importance of building a good organizational culture within school internal administration framework. It aims to investigate efficient methods for building and maintaining an organizational culture that supports student and educator growth. Through an in-depth literature review, several key elements are identified, including visionary leadership, shared vision-mission formulation, and staff empowerment. The article emphasizes the importance of creating a cooperative work environment to foster innovation and creativity. Key aspects examined include learning-supportive physical space design, positive psychological atmosphere creation, reward systems, and conflict management strategies. The research also discusses main obstacles such as resistance to change and generational differences, while presenting practical solutions to address them. In conclusion, building a good organizational culture is an ongoing effort requiring dedication from all parties involved. This research provides important perspectives for education practitioners and policymakers in improving overall educational standards.

Accounting Information Systems (AIS) play an important role in supporting the effectiveness of e-business transactions, especially in a business environment that is increasingly dependent on digital technology. This research aims to examine the influence of AIS on the effectiveness of e-business transactions in Indonesia, with a focus on aspects of speed, accuracy and security of transactions. The research method used is a survey with a quantitative approach, where data is obtained through questionnaires distributed to e-business actors in various industrial sectors. The research results show that the use of integrated AIS can increase operational efficiency, reduce transaction recording errors, and increase transparency in financial reporting. Apart from that, SIA also contributes to increasing customer trust through a safer and more reliable system. The implications of this research show that good AIS implementation is crucial in supporting the sustainability and effectiveness of e-business transactions, so it is hoped that it can become a reference for companies that want to optimize their e-business performance.

Internal control systems have a crucial role in minimizing risks that can occur in the purchasing cycle in organizations, including in the hotel industry. This research aims to analyze the role of the internal control system in mitigating risks in the purchasing cycle at The Wing Es-Hotel. This research uses a case study approach with data collected through interviews, observation and documentation. The research results show that implementing an effective internal control system can identify potential risks such as errors in supplier selection, non-conformity of goods received, and uncontrolled expenditure. By having control elements such as proper authorization, authority and internal audit, these risks can be minimized. This study provides recommendations for The Wing Es-Hotel to improve sustainability monitoring and evaluation of the internal control system to support operational efficiency financial losses

Effective sales transaction processing influences the quality of the accounting information produced, which ultimately can support better managerial decision making in the company. The research aims to analyze the influence of sales transaction processing on the quality of sales accounting information in companies. Using quantitative methods, data was collected through surveys distributed to related parties in the company's sales accounting process. The variables analyzed include accuracy, timeliness and completeness of information produced by the sales transaction processing system. The research results show that good sales transaction processing, which involves proper recording and the use of reliable information systems, has a significant positive influence on the quality of sales accounting information. These findings indicate that improving transaction processing increases the quality of accounting information, which ultimately contributes to the efficiency and effectiveness of company management.