This research examines Al-Ghazali's thoughts in shaping the character of student independence through an educational approach. As one of the important figures in the world of Islamic education, besides concentrating on academics, Al-Ghazali proposed an educational approach that emphasizes the development of strong character. Finding out how Al-Ghazali's education helps students become independent is the driving force for this research as well as its application to the current educational context. The research method is a literature review by analyzing Al-Ghazali's relevant works, such as Ihya Ulumuddin and Mizan al-'Amal. The findings show that there are four main components of education as proposed by Al-Ghazali: moral development, inculcation of religious values, learning life skills, and individual independence. These findings are relevant to the challenges of modern education, especially in the effort to form independent and moral students. Educators can look to the results of this study as a resource in designing a curriculum that facilitates students' self-reliance in a holistic manner.

Evaluation of Regional Government financial performance is important and needs to be carried out. The aim of this research is to check the financial performance of the Malang City Government by analyzing financial reports from 2018 to 2023. This research is descriptive qualitative with secondary data obtained from the Malang City Central Statistics Agency. The results show that the degree of decentralization ratio has an average of Fair Performance, the financial independence ratio has an average of Low Performance, the efficiency ratio has an average of Inefficient Performance, the ratio of operational expenditure to total expenditure has an average of Good Performance, the ratio of capital expenditure to total expenditure with average Good Performance, and ratio of expenditure growth with average Good Performance.
 

Polusi udara menjadi masalah serius di beberapa negara, termasuk Indonesia. Menurut data Kementerian Lingkungan Hidup dan Kehutanan, 75% penyumbang pencemaran udara adalah kendaraan bermotor dan salah satunya adalah bus angkutan umum. Saat ini, rencana besar Kota Semarang adalah mengubah Bus Rapid Transit (BRT) Trans Semarang menjadi bus listrik. Hal ini menciptakan peluang bagi sistem transportasi yang berkelanjutan dan dapat mengurangi polusi udara, emisi gas buang, dan kerusakan lingkungan. Tujuan dari penelitian ini adalah menganalisis pengaruh bus listrik terhadap lingkungan, mengevaluasi bus hybrid terhadap bus listrik, dan menganalisis perbandingan BOK BRT hybrid dengan BRT listrik. Pengaruh bus listrik terhadap lingkungan secara tidak langsung masih menyumbang emisi, untuk mengganti bus hybrid dengan bus listrik harus mempertimbangkan berbagai faktor. Berdasarkan hasil perhitungan BOK bus hybrid dan bus listrik, BOK bus listrik lebih tinggi dibandingkan BOK bus hybrid. Beberapa aspek yang mempengaruhi adalah biaya investasi armada, biaya operasional dan pemeliharaan, biaya awak kendaraan, dan biaya tidak langsung.

This study aims to find out and analyze the comparison of the position of children out of wedlock according to law number 1 of 1974 concerning marriage and Islamic law, community attitudes towards children out of wedlock in Lohayong Village, East Solor District, East Flores Regency. This research is a normative judicial research using primary data obtained by conducting interviews, secondary data obtained from information sources in the form of the internet, books and other written notes. This study focuses on discussing the position of children out of wedlock according to law number 1 of 1974 concerning marriage and Islamic law and community attitudes towards children out of wedlock in Lohayong Village, East Solor District, East Flores Regency. The results of the study show that (1) Children out of wedlock in Law Number 1 of 1974 concerning Marriage are divided into two, namely legal children and children out of wedlock. The position of illegitimate children in the view of Islamic Law contained in the Compupulation of Islamic Law where an illegitimate child only has a civil or nasab relationship with his mother and his mother's family. (2) The attitude of the community towards children out of wedlock in Lohayong Village, East Solor District, East Flores Regency is known that the cause of children out of wedlock is due to religious differences, irresponsible couples and underage factors.

This research aims to find out: (1) the husband's income as a farmer. (2) the income of the farmer's wife (3) the contribution of the farmer's wife to the income of the farmer's household in Masalili Village, Kontunaga District, Muna Regency. This research was carried out in Masalili Village, Kontunaga District, Muna Regency from January 2023 to July 2024. The data used were primary and secondary data. The analysis used in this research is presented in table form. The main commodities cultivated by farmers are corn, cassava and tapping palm sap. The average husband's income in the agricultural sector in Masalili Village, Kontunaga District, IDR 30,151,595/year, this value is obtained from the value of income minus the value of farming production costs. The average income of farmers' wives is IDR 14,413,228/year with an average income of IDR 19,048,200/year and average expenses of IDR 4,580,972/year. This income is obtained from the kamooru weaving business, with an average income of IDR 9,671,728/year and also additional income from businesses in the agricultural sector, namely as a farm laborer and also a vegetable seller, with an average income of IDR 4,792,500/year. The results of the analysis show that farmer wives contribute 31.87% to farmer household income, while husbands' income from the agricultural sector contributes 68.12% with an average total income of farmer households of IDR 45,386,866/year.

The validation of marriage is an examination of the bond between a man and a woman as life partners that has been carried out in accordance with the teachings of Islam, and the fulfillment of the elements and requirements for the validity of the marriage bond, but has not yet been registered with the relevant authorities. This study focuses on the analysis of the Surabaya Religious Court decision number 2540/Pdt.P2024/PA.Sby. This paper discusses the legal basis and requirements for the validation of marriage that were considered by the judge in making the decision to validate the marriage.

Most companies in Indonesia are managed by family business groups. Family businesses provide opportunities for owners who own majority shares to control the company and influence management in the decision-making process, including gaining personal benefits through earnings management practices. The purpose of this study was to prove the effect of family control on earnings management actions in the manufacturing industry. Sample selection was based on the purposive sampling method. The sample used in this study was family companies in the manufacturing industry listed on the Indonesia Stock Exchange for the 2017-2019 period totaling 477 companies, but the samples that met the criteria were 298 companies. The data were processed and analyzed using multiple regression methods. The results of this study include, the independent variables, namely family ownership and family members, do not affect earnings management actions, while the control variable, namely leverage, has a negative and significant effect on earnings management, and company size does not affect earnings management

The purpose of the study is to determine and test whether partially the size of the company, the age of the company, is significant to the audit tenure and audit delay and also to test whether the audit tenure is able to mediate the effect of reducing the effect of the relationship between company size, company age and audit delay. Secondary quantitative financial statements of 48 Indonesia Stock Exchange companies in the property and real estate sector. Samples were obtained by 48 companies by purposive sampling. Analysis with path analysis software SPSS v24. The company's age results are the only significant variable to audit delay. While audit tenure, partial company size is not significant to audit delay, and audit tenure cannot increase influence as an intervening variable.

The Tambakrejo Village office has problems in managing village finances in recording and presenting financial reports. Currently, the Tambakrejo village office uses a manual reporting system by handwriting it in a book. Data is stored in archives which may be lost or damaged, requires a long time to search if the data is to be used or viewed again, delays in preparing village financial reports due to ineffective recording and management of financial reports.
The aim of this research is to produce a Financial Accounting Information System Using the Cash Basis Method in Tambakrejo Kendal Village to help handle the recording and processing of village financial reports to make them more effective and computerized. Design and development of an accounting information system using the PHP and CSS bootstrap programming languages, MySQL as a database, with Research and Development research methods.
The implementation of this system has been able to simplify the financial management process of the Tambakrejo Village Office so that financial reports are obtained more quickly, easily and effectively. The financial accounting information system of the Tambakrejo Kendal Village Office, the cash basis method, is useful for handling the process of recording, processing and reporting village cash finances based on proof of cash transactions when received or disbursed and is able to provide accurate information on village financial balances in the form of numbers and is equipped with digital archiving of proof of transactions.

This study aims to analyze the influence of profitability, asset growth, and company size on the capital structure of companies listed on the Indonesia Stock Exchange. Capital structure is a crucial element in financial management that affects funding decisions and company risks. The analysis method used was multiple regression, with a sample during the period 2014-2018. The results showed that profitability had a significant negative effect on capital structure, indicating that high-profit companies tended to use less debt. Asset growth, on the other hand, has a significant positive effect on capital structure, suggesting that fast-growing companies are more likely to capitalize on debt. Meanwhile, the size of the company does not show a significant influence on the capital structure. These findings provide important insights for managers in formulating effective and efficient funding strategies, and emphasize the need to consider internal and external factors in decision-making related to capital structure.