The Scrum method is a methodology included in agile software development. Scrum is considered to be able to produce good quality software according to user wishes, can be used in large and small projects, and is easy to adopt changes. The scrum activity stages include product backlog, sprint backlog, daily scrum, sprint review, and sprint retrospective. Roles in Scrum include product owner, scrum master, and development team. Scrum has structured and iterative stages, so that if the product in the first sprint is not sufficient to meet needs, then in the next sprint a system can be developed that is in accordance with user evaluation. The results obtained from Designing a Hack Incident Reporting System at Kominfo Central Lombok Using the Agile Scrum Approach were proven to be able to overcome changes in requirements during the system development phase, producing products that met the wishes of users because they received repeated reviews.
 
 

Sharia accounting faces significant challenges in the era of globalization, including integration with international standards, technological adaptation, and emphasis on sustainability and responsible finance. However, Islamic accounting also offers the opportunity to become an ethical and sustainable financial model, with principles such as the prohibition of investments that are environmentally or socially damaging. To develop these financial practices, inter-institutional collaboration, increasing sharia financial literacy, and developing better standards are needed. Thus, sharia accounting can strengthen its position in the global economy and help build a more just and sustainable society.

Media dan sumber belajar merupakan komponen penting dalam proses pembelajaran yang efektif. Pemilihan media dan sumber belajar yang tepat sangat bergantung pada landasan teori yang mendasarinya. Tulisan ini bertujuan untuk menyajikan ragam dan klasifikasi media serta sumber belajar berdasarkan landasan teori penggunaannya. Landasan teori yang dibahas meliputi teori belajar dan psikologi kognitif, teori konstruktivisme, dan teori keterlibatan kognitif. Setiap teori memberikan pandangan yang berbeda tentang bagaimana individu belajar dan berinteraksi dengan media dan sumber belajar. Dari perspektif ini, media dan sumber belajar dapat diklasifikasikan berdasarkan karakteristiknya, seperti keaktifan peserta didik, interaktivitas, jenis konten yang disajikan, dan tingkat keterlibatan kognitif yang dibutuhkan. Melalui pemahaman yang mendalam tentang landasan teori ini, pendidik dapat memilih media dan sumber belajar yang sesuai dengan tujuan pembelajaran dan karakteristik peserta didik, sehingga dapat meningkatkan efektivitas proses pembelajaran.

Pada masa pandemi, pembelajaran berlangsung secara online. Banyak pembelajaran online yang di gunakan oleh guru untuk mempermudah proses pembelajaran. Penelitian ini bertujuan untuk melihat bagaimana persepsi siswa terhadap pembelajaran online yang digunakan guru dilihat dari aspek kegunaan, kemudahan penggunaan, dan niat penggunaan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan sampel 78 siswa dari 368 siswa MTs. Muhammadiyah. Data penelitian diperoleh dengan menggunakan angket yang disebarkan melalui waka kurikulum menggunakan format google form. Data dianalisis menggunakan statistik deskriptif dengan teknik presentase. Berdasarkan analisis data diperoleh hasil sebagai berikut : Dari aspek kegunaan 75% siswa setuju dengan pembelajaran online yang digunakan oleh guru selama proses pembelajaran. Dari aspek kemudahan penggunaan 70% siswa menyatakan pembelajaran online mempermudah siswa dalam pembelajaran. Dari aspek niat penggunaan 72% siswa antusias terhadap penggunaan pembelajaran online selama proses pembelajaran.

The aim of this research is to determine the effect of tax aggressiveness, profitability, leverage, and an independent board of commissioners on corporate social responsibility disclosure with company size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange. The period used in this research is 4 years, starting from 2018-2021. This study uses a quantitative approach. The population in this study were 67 infrastructure companies that were still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a sample of 13 companies was obtained. The data analysis technique used is moderated regression analysis (MRA). The results of the research show that partially tax aggressiveness, company size has a positive effect on corporate social responsibility disclosure, profitability, leverage, an independent board of commissioners has no effect on corporate social responsibility disclosure, company size is able to moderate tax aggressiveness towards corporate social responsibility disclosure, and company size does not. able to moderate profitability, leverage, independent board of commissioners on corporate social responsibility disclosure. Simultaneously, tax aggressiveness, profitability, leverage, independent board of commissioners, and company size have a positive and significant effect on corporate social responsibility disclosure. The ability of the variables tax aggressiveness, profitability, leverage, board of commissioners and company size to explain Corporate Social Responsibility disclosure is 21% as shown by the large adjusted R square value. Meanwhile, the remaining 79% is influenced by other variables.

Amidst the rapid advancement of artificial intelligence (AI), the need for effective integration within IT Governance becomes increasingly vital. In this context, the research background highlights the complexity and dynamics hindering the efficacy of IT Governance, while AI holds promise as a solution to these challenges. This study investigates the role of AI in enhancing IT Governance. The research aim is to explore the impact of AI on improving the effectiveness and efficiency of IT Governance through a literature review method. This method will gather and analyze relevant literature sources to gain a comprehensive understanding of AI's role in IT Governance. The findings encompass AI's potential in enhancing decision-making, proactive risk management, process automation, and user satisfaction. However, challenges such as data privacy and organizational cultural changes are also identified. The research implications underscore the need for a planned approach and ongoing evaluation in adopting AI to ensure successful implementation while managing associated risks.

Puisi karya sastra dalam bentuk tulisan imajinatif memiliki makna tersirat pesan pengarang yang disampaikan melalui sebuah karya tulis. Puisi dengan diksi kalimat yang di padatkan dengan keindahan dan dengan struktur yang kompleks sehingga menghasilkan karya yang bernilai seni tinggi untuk memahami setiap isi maknanya. Pengarang menulis puisi biasanya tidak lepas dari perjalanan hidup, budaya dan lingkungan sekitar sehingga terciptanya puisi dengan ciri khas penulis itu. Penelitian ini membahas tentang makna puisi Perempuan yang Membakar Sepi karya Nissa Rengganis. Penelitian ini menggunakan metode kualitatif dengan pisau analisis semantik dan pemanfaatannya sebagai buku pengayaan puisi untuk peserta didik  dan dapat pula dipelajari oleh umum.

Changing religions in Arabic is called Riddah. Meanwhile, apostate refers to the perpetrator, namely the person who is an apostate. Riddah linguistically means Ar-ruj?'u 'ani al sya'i il? ghairihi (turning from one thing to another). According to the term, it means leaving Islam to disbelief, either through actions, words, i'tiqad or doubt. Such as believing that Allah SWT, the Creator of Nature, does not exist, Muhammad SAW's apostolate is not true, it justifies actions that are haram, such as adultery, drinking alcohol and wrongdoing, or forbids things that are halal, such as buying and selling, marriage, or denying obligations that agreed upon by the entire Muslim community, such as denying the five daily prayers, or showing behavior that shows that the person concerned has left the Islamic religion, such as throwing the Koran into a landfill, worshiping idols and worshiping the sun.

The aim of this research is to determine the positive and significant influence of the Make a Match Type Learning Model on Learning Motivation for Christian Religious Education and Character of Class VIII Students of SMP N1 Pollung for the 2023/2024 Academic Year. This research was conducted using a quantitative approach. The population is all students in class VIII of SMP N Pollung for the 2023/2024 academic year, totaling 121 people and a sample of 92 people was determined according to the Krejcie and Morgan table. Data was collected using a positive closed questionnaire with 36 items. The results of data analysis show that there is a positive and significant influence of the Make a Match Type Learning Model on Learning Motivation for Christian Religious Education and Character of Class VIII Students of SMP N1 Pollung for the 2023/2024 Academic Year: 1) Correlation Test obtained a value of rxy = 0.546 > rtable( =0.05,n=92) = 0.207, thus it is known that there is a positive relationship between variable Another(r2) =29,8 % is influenced by other factors that can increase student learning motivation. b) Test the regression equation, obtained the regression equation Y=36.99+0.52X. b) 3) Test the hypothesis using the t test to obtain tcount > ttable, namely 6.187 > 1.980. Thus, Ha is accepted and H0 is rejected.

The aim of this research is to determine the influence of the Expository Learning Model on the Learning Motivation of Class X Students of SMK HKBP Sidikalang 2022/2023. The method used in this research is a quantitative inferential statistical research method. The population is all 119 class X students of HKBP Sidikalang Vocational School who are Christians. Sampling used random sampling techniques, namely class X with a total of 48 people. Data was collected using a positive closed questionnaire with 36 items. The results of data analysis show that there is a positive and significant influence of the Expository Learning Model on the PAK Learning Motivation of class ,n=48) = 0.284, thus it is known that there is a positive relationship between variable = 1.678, thus there is a significant relationship between variable X and variable Y. c) Test the effect of regression determination (r2) = 15.44%. 2) Influence test: Regression equation test, obtained regression equation ?=37.68+1.31X. Thus Ha is accepted and H0 is rejected. This research concludes that there is a positive and significant influence of the Expository Learning Model on the PAK Learning Motivation of Class In connection with the results of this research, the author provides input for schools to improve and maintain a good and structured Expository learning model so that it can increase student learning motivation.