Murabahah financing is one of the most popular types of financing for customers who do not escape the role of the account officer in the analysis of determining the feasibility of applying for murabahah financing. There are differences in the total number of customers who apply for murabahah financing and the total realization of murabahah financing, in that customers who apply for murabahah financing are not always accepted by the account officer. Financing was rejected because there were customers who did not meet the eligibility assessment on character, capacity and collateral. If the feasibility assessment in several aspects is not fulfilled, the customer is deemed unfit to be provided with financing.This research aims to determine the role of account officers in determining the feasibility of applying for murabahah financing at BPRS Metro Madani KC Unit II Tulang Bawang. This type of research is field research, while the nature of the research is descriptive qualitative. Data collection techniques through interviews and documentation. After the data was obtained, the data was analyzed using inductive thinking methods.The research results show that account officers play a role in managing accounts, managing products, managing financing, managing sales and managing profitability. And the account officer has carried out his role well in determining the feasibility of applying for murabahah financing in accordance with theory, namely using 5C analysis, although in terms of character, capacity and economic conditions in practice it has not been carried out optimally.

Hospitals establish Minimum Service Standards (SPM) for medical records, specifically emphasizing the requirement for completeness in filling out medical records within 24 hours of service completion and achieving a 100% completeness standard for informed consent after receiving clear information. This study aims to develop a compliance model for Professional Care Providers (PPA) in filling out medical records, incorporating motivation as an intervening variable based on knowledge and attitude variables among inpatients at Cilincing Hospital. The sampling method employed is saturated sampling, with a total sample size of approximately 82 respondents. Path Analysis is utilized for data analysis, employing AMOS software. The research findings indicate a significant influence of knowledge, attitudes, and motivation of Professional Care Providers (PPA) on the overall compliance with the completeness of medical record filling, both collectively and individually. Moreover, the study reveals a significant impact of knowledge and attitudes on the motivation of Professional Caregivers (PPA). Additionally, motivation, acting as an intervening variable, demonstrates its ability to mediate the influence of knowledge and attitudes of Professional Care Providers (PPA) on compliance with the completeness of medical record filling. 

Purposes : The purpose of this research is to review and analyse previous information included in the study of Green Accounting in Indonesia which is still in the process of developing and becoming a hot topic in Indonesia. The author hopes that this research can serve as a basis and provide ideas for future research Research Methods : This study was using the SLR (Systematic Literature Review) method with 60 totals previous journals taken literatured in this study. Research Results : The trend of Green Accounting studies in Indonesia from 2019-2024 is still fluctuating. This System Literature Review research shows that Green Accounting needs to be improved. This research is based on policies, initiatives to manage the sustainability of the natural environment based on eco-friendly principles and green innovations that can further improve the environment. The business activities of a company in the future will no longer cause damage to the natural environment, but the entity can preserve and maintain the surrounding ecosystem and natural resources.

Basically, income tax itself is an official levy aimed at people who earn income or for the income they receive or obtain from the tax year for the benefit of the state and the interests of society in national and state life as an obligation that must be carried out. In this research, the method used is a literary research method, including the type of library research. Income tax (PPh) is a tax imposed on the income of individuals, companies or other legal entities on income received or earned during the tax year.
 

Information technology has become an important part of human life, especially with the rapid development in the field of artificial intelligence (AI). AI plays a significant role in improving the effectiveness and efficiency of learning, especially in higher educationenvironments. This study aims to explore the role of AI in students' lives, focusing on the application of AI in education and its impact on students' learning experiences. This study uses a quantitative descriptive method with data collection through a survey of 30 Elementary Madrasah Teacher Education (PGMI) students at STITA Labuhanbatu. The survey results show that the majority of students have a good understanding of AI and a positive perspective on its influence on learning. AI has been shown to improve personalization in learning, assist academic administration, and prepare students for an increasingly digital workforce. However, this study also identifiednegative impacts, such as the potential for declining student literacy and the risk of technology addiction. Therefore, it is important to improve digital literacy and education about AI so that students can utilize this technology optimally and responsibly.

Money is one of the important things in carrying out economic activities and is never separated from buying and selling activities in daily activities. Rupiah as the currency of Indonesia has a function as a means of exchange, in addition, the rupiah also functions as the identity of the Indonesian state. As Indonesian citizens, the Rupiah currency must be introduced to children in the community from an early age. In addition, money management must also be taught from an early age. Parents can start getting their children used to financial management by taking the initial step of getting used to saving from an early age so that children can manage their finances independently. SB Sungai Buloh is one of the places of learning for children of Indonesian migrant workers in Malaysia. Most of them are less familiar with Indonesian culture because they grew up in a foreign country, including in getting to know the currency of their home country. Therefore, they need additional teaching about Indonesian currency and culture. This activity is carried out using presentation methods, quizzes, and direct practice. The results of this activity are that the children are very active and enthusiastic in participating in each session held by the speaker so that it is hoped that the participants can really understand and apply what has been conveyed by the speaker.

The basis for this study is the observation that children's fine motor abilities at TK Diponegoro Asam Jawa, Torgamba District, South Labuhanbatu Regency, have not grown to their full potential. Nearly 80% of students need help from the teacher to finish learning activities like paper weaving, which are designed to improve fine motor skills. Children find the methods less engaging because they are not the best, and thematerial does not align with the studied issues. This study aims to ascertain whether paper folding exercises at TK Diponegoro Asam Jawa have improved the fine motor skills of children ages 4-5. This study employs a descriptive methodology. This studyuses documentation and observation as data collection methods. Children from TK Diponegoro Asam Jawa's Group A are the study's subjects. According to the study's findings, 34 youngsters (100%) attended cycles I and II. Of 34 pupils, 11.76% demonstrated Very Good Development (BSB) in cycle I and 29.41% in cycle II. BSH, or development according to expectations, was 23.53% in cycle I and 50% in cycle II. Beginning to Develop (MB) was 23.53% in cycle I and 20.59%in cycle II. Not Developing (BB) was 0% in cycle II and 41.18% in cycle I. As a result, cycle II classifies it as complete

The purpose of this research is to study the urgency and obstacles to the issuance of electronic land certificates in the post-land registration activities of the Ministry of Land Registration Regulations ATR/BPN No. 3 Year 2023 as well as the readiness of the government in the face of the regulation of electronic certificates. The research method used in this journal article uses the normative method, which is supported by empirical data. The approach used in the research as data support is the statute approach to examine the statutory aspects and the case approach to approach the reality of the situation. The results show that the application of electronic certificates as a form of ownership of land rights provides benefits, such as administrative efficiency, data accessibility, and protection from the risk of physical loss. There are obstacles after the issuance of electronic certificates in the community related to data security and integrity, as well as the readiness of Indonesian regulations regarding the policy of issuing electronic land certificates. The relevant parties are expected to improve regulations on their implementation to increase legal certainty and build public trust. It is necessary to harmonize government regulations with ministerial regulations so that there is no assumption that ministerial rules prevail over laws with higher regulatory status. The implementation of electronic certificates in Indonesia is a must for a more modern future to provide legal certainty to landowners, and to prevent land disputes and data abuse. Electronic certificates need to be implemented as they can make the land registration process more practical and cost-effective.Tujuan Penelitian ini untuk mengkaji urgensi penerbitan sertifikat tanah elektronik dalam kegiatan pendaftaran tanah yang sebelumnya menggunakan sertifikat konvensional menjadi bentuk elektronik dan kendala dalam penerbitan sertifikat elektronik pasca Peraturan Menteri ATR/BPN Nomor 3 Tahun 2023 serta kesiapan pemerintah dalam menghadapi regulasi sertifikat elektronik. Metode Penelitian yang digunakan dalam artikel jurnal ini menggunakan metode normatif, yang didukung oleh data empiris. Pendekatan yang digunakan dalam penelitian sebagai pendukung data yaitu dengan peraturan perundang-undangan (statute approach) untuk menelaah aspek perundang-undangan dan pendekatan kasus (cases approach) untuk mendekati realitas keadaan yang terjadi. Hasil penelitian menunjukan bahwa penerapan sertifikat elektronik sebagai bentuk kepemilikan hak atas tanah memberikan keuntungan, seperti efisiensi administrasi, aksesbilitas data, dan perlindungan dari resiko kerugian fisik. Terdapat kendala pasca diterbitkannya sertifikat elektronik di masyarakat terkait keamanan dan integritas data, serta kesiapan regulasi Indonesia mengenai kebijakan penerbitan sertifikat tanah elektronik. Pihak yang bersangkutan diharapkan dapat memperbaiki regulasi pada pelaksanaannya untuk meningkatkan kepastian hukum dan membangun kepercayaan masyarakat. Dalam pelaksanaannya perlu keselarasan antara Peraturan Pemerintah dan Peraturan Menteri agar tidak muncul asumsi bahwa Peraturan Menteri melangkahi Undang-undang yang kedudukan regulasinya lebih tinggi. Dengan demikian penerapan sertifikat elektronik di Negara Indonesia ialah sebuah keharusan guna menuju masa mendatang yang lebih modern untuk memberikan kepastian hukum kepada pemilik tanah, untuk mencegah sengketa tanah dan penyalahgunaan data. Sertifikat elekronik perlu diterapkan karena dapat mempermudah proses pendaftaran tanah lebih praktis dan hemat biaya.

This research is based on child development in Raudhatul Athfal Al-Bashitiyah. In learning activities in early childhood education RA Al-Basithiyah in group B, the ability to recognize children's numbers is still very low. When asked to show numbers and match the shape of the numbers. In addition, there are only 13 children who can write numbers 1-10, and only 17 can re-state numbers 1-10 in sequence. The reason for the inability of children in RA Al-Basithiyah to recognize and mention the concept of numbers 1-10 is that the learning method used in recognizing numbers is not optimal. Very minimal learning media is used to recognize numbers, so it cannot stimulate children to recognize them. This study aims to determine whether using number card media can improve children's counting skills in RA Al Bashitiyah. This research is Classroom Action Research (CAR). Data collection techniques in this study were observation and documentation. The subjects in thisstudy were children of RA Al Bashitiyah. The results of this study used two cycles: in cycle I, the MB category had 18 children (60%) and BSH 12 children (40%). In cycle II, the MB category was two children (7%), and the BSB category was 28 children (93%), meaning cycle II was declared complete. It can be concluded that number card games can improve children's counting skills.

Media pembelajaran merupakan salah satu faktor yang sangat penting dalam menentukan tingkat keberhasilan suatu proses pembelajaran. Penelitian ini bertujuan untuk mengetahui perbedaan hasil belajar peserta didik kelas VII MTs Negeri 1 Sidoarjo sebelum dan sesudah penerapan media pembelajaran ICT. Jenis pendekatan dalam penelitian ini adalah pendekatan kuantitatif jenis eksperimen dengan teknik pengumpulan data melalui pre-test dan post-test. Penelitian ini menggunakan rancangan One-Grup Pretest- Posttest Design yang diimplementasikan hanya pada satu kelompok saja yang dipilih secara acak dan tidak dilakukan tes kestabilan juga kejelasan keadaan kelompok sebelum diberi perlakuan. Hasil penelitian dianalisis menggunakan uji non parametrik yaitu uji Wilcoxon yang menghasilkan nilai signifikansi sebesar 0,001 di mana nilai tersebut lebih kecil dari 0,05. Hal ini menunjukkan bahwa terdapat kenaikan antara nilai pre-test dan post-test yang berarti terdapat perbedaan hasil belajar siswa sebelum dan sesudah penggunaan media pembelajaran.