The integration of Artificial Intelligence (AI) in education has introduced a more responsive and personalized learning approach. This study aims to examine the correlation between the intensity of AI usage and students’ learning outcomes. Employing a quantitative approach, the research utilized Pearson Product Moment correlation analysis. A total of 27 students, selected through purposive sampling and known to actively use AI in their learning process, participated in the study. Prior to the correlation analysis, the data underwent validity, reliability, normality, homogeneity, and linearity testing. The results confirmed that the instrument met the criteria for validity and reliability (Cronbach’s Alpha = 0.824), with data distribution being normal and homogeneous, and the relationship between variables being linear. The Pearson correlation coefficient of r = 0.583 with a significance value of p = 0.001 indicates a statistically significant and moderately strong positive relationship. These findings suggest that AI plays a meaningful role in enhancing students’ learning effectiveness. Therefore, it is essential to provide guidance and development efforts to ensure AI is utilized ethically and educationally to optimize its impact in academic settings.

Trade liberalization has become an integral part of economic globalization, providing both opportunities and challenges for the Micro, Small, and Medium Enterprises (MSMEs) sector in Indonesia. This study aims to analyze the impact of trade liberalization on MSMEs, including the opportunities it creates, the challenges faced, and the adaptive strategies that can be implemented. Using a qualitative approach based on literature reviews, this study explores various references related to the socio-economic impacts and policy implications for the MSME sector. The findings indicate that although trade liberalization opens broader market access and enhances innovation potential, MSMEs face significant challenges such as global competition, limited capital, and compliance with international quality standards. Therefore, inclusive policies and empowerment programs are essential to ensure MSMEs’ sustainability and equitable benefits from trade liberalization.

Collecting taxes is the main sources for countries to generate revenues to finance goverment expenditure and investments in human capital, infrastructure, and the provision of services for the society. Value added taxes (VAT) as one of collecting taxes process  to generate the government’s revenue. The  aim of this study is  to  find  out  the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya as State-Owned Enterprises is a mandatory VAT collector according to Minister of Finance Decree Number.30/KMK.03/2021 with last amended by Minister of Finance Decree Number.240/KMK.03/2022  and also to find out the obstacles during the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya. The method used in this study is a descriptive method. Data collection methods by using interview methods, literature study methods, and documentation methods. The results of this study finds that the PT PLN Indonesia Power UBP Suralaya has carried out the collection and deposit of VAT procedure. However, there were obstacles when preparing and uploading tax invoices in which the failures or rejections occurred due to internet network disruptions

This writing aims to find out restaurant tax revenue in increasing Regional Original Revenue at the Cilegon City Regional Financial, Revenue and Asset Management Agency. The rapidly growing number of restaurants in Cilegon City will get optimal results in restaurant tax revenue and become a source of regional income. This writing uses descriptive methods with data collection techniques in the form of interviews, observations, documentation and literature studies. The object of writing is the office of the Cilegon City Regional Financial, Revenue and Asset Management Agency on the staff of the Regional Tax and PAD Control Division. The results of the writing show that the effectiveness of restaurant tax revenue fluctuates every year with realization exceeding the target. Restaurant tax in increasing local revenue is still in the small category. The Cilegon City Regional Finance, Revenue and Asset Management Agency experiences obstacles to restaurant tax revenue, namely the lack of understanding of taxation by the community, but there are several efforts made such as collecting data on potential new taxpayers, having Tapping Boxes and PDT, controlling and checking taxes, reward activities, conducting socialization and education.

Islamic economic thought experienced significant development during the Islamic Golden Age, with Muslim scholars making major contributions to global economic knowledge. During this period, thinkers such as Al-Farabi, Ibn Khaldun, and Al-Ghazali introduced concepts focused on justice, social welfare, and a balance between material and spiritual needs. Through the translation of scholarly works, many Islamic economic concepts were transmitted to Europe, which was experiencing intellectual stagnation during the Dark Ages. This influence helped revive interest in economic thought in the West, particularly during the Renaissance. However, following the Islamic Golden Age, a substantial gap emerged in economic thought development between the Islamic world and the West. As the West progressed through the Industrial Revolution and the rise of capitalism, Islamic economic thought faced a period of stagnation. This article examines the historical development of Islamic economic thought, the impact of knowledge transmission from the Islamic world to the West, and the relevance of Islamic economics in addressing modern economic challenges such as social inequality, financial crises, and the need for a more ethical and sustainable economic system.

This study on profitability aims to analyze the effect of Core Capital on Profitability with the mediation of Third Party Funds and Credit Given at Rural Credit Banks in Indonesia for the period 2015-2023. The sample used in this study was 108 monthly data, selected using the purposive sampling method. The monthly data comes from the Indonesian Banking Statistics report published by the Financial Services Authority (OJK). The data analysis technique used is path analysis using multiple linear regression. The results of the study indicate that Core Capital has a significant positive effect on Third Party Funds, Core Capital does not affect Credit Given, Third Party Funds have a significant positive effect on Credit Given, Core Capital and Party Funds do not have a significant effect on Profitability, Credit Given does not have a significant effect on Profitability, Third Party Funds and Credit Given are unable to mediate the effect of Core Capital on Profitability and Credit Given is unable to mediate the effect of Third Party Funds on Profitability.

The purpose of this paper is to study how the management process sign on in the ship seaman’s book PT. Putra Anambas Shipping Batam. The process begins with an order from the owner that there will be a crew change, and then proceeds to the KSOP Khusus Batam Office. As for the problem, the problem faced in the sign on crew book process is the late information from the owner to sign on the ship's seaman’s book. As a result, when the ship is to depart, the crew's book has not been signed, which results when the boat is to leave and the sailor's books have not been sign on thus hindering the clereance process. Cooperation and good coordination between the shipping company and the relevant authorities in the sign on book activities of the seafarers is imperative for the smooth handling of crew documents.

This study aims to examine the effect of MVA, BEP and ROI on stock returns with CSR as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange. The population used in this study were food and beverage companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample selection used purposive sampling. Based on purposive sampling, 39 data were obtained from 13 samples that met the criteria with data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique used multiple linear regression analysis with SPSS (statistical product and service solutions) tools. The results of this study indicate that MVA has no effect on stock returns, BEP and ROI has an effect on stock returns, CSR is able to moderate MVA and BEP on stock returns, CSR does not moderate ROI on stock returns.
 
 

This article is written because of the complex relationship between Inflation and economic growth and their often mutual influence on each other. At low and stable inflation rates, inflation can have a positive impact on economic growth. Moderate inflation often reflects strong demand in the economy, which encourages firms to increase production and investment. However, when hyperinflation occurs, it can damage the economy. this article is a literature review of various scientific articles on the relationship between inflation and growth. The data collection method is by document method and analyzed descriptively. From the articles reviewed, various findings were obtained stating that the relationship between inflation and economic growth is strongly influenced by the inflation rate, inflation expectations, and other macroeconomic conditions. Moderate and stable inflation tends to support economic growth, while high and uncontrolled inflation has significant negative effects. Prudent monetary policy is essential to keep inflation within limits that can support sustainable economic growth. To stabilize the economy, the role of the Central Bank is needed in controlling the money supply so that it does not decrease the value of money.

This research aims to analyze village financial management in terms of efficiency and effectiveness based on the performance of the village head in Banjarejo Village, Batanghari District, East Lampung. Village officials should be transparent in managing the village budget APBD in accordance with the principles of accountability, participation and budget responsibility. Village financial management includes planning, implementation, management and reporting stages. The village head's performance is measured using indicators of productivity, service quality, participation, responsibility and accountability. The number of research methods used is explained, and the research subject is the Head of Banjarejo Village. Primary data was obtained through direct interviews with village heads, while secondary data was obtained from books. Good and fair forecasts are made based on budget figures and determination of village income and expenditure in 2022 and 2023. The research results show that productivity reaches 100% in 2022 and 2023, which means the village head's performance is effective. The efficiency level which reaches 100% in 2022 shows good performance, but falls to 89% in 2023 which shows good performance. This situation shows that village fund management must be improved for the success of village funds.

In today's human resource management, increasing employee satisfaction is an important focus for companies. By paying attention to employee job satisfaction, namely by understanding and meeting employee needs, companies tend to have higher productivity and better employee retention. The purpose of this research is to analyze the significant influence of organizational culture, work-life balance and individual characteristics simultaneously on the employee job satisfaction of PT Abadikurnia Citrarasa in Surabaya. This research uses a quantitative approach using multiple regression analysis because the data used is in the form of a questionnaire with a total of 72 respondents. The research results showed that partially organizational culture, work-life balance and individual characteristics have a significant effect on employee job satisfaction at PT Abadikurnia Citrarasa. Simultaneously, organizational culture, work-life balance and individual characteristics have a significant effect on employee job satisfaction at PT Abadikurnia citrarasa in Surabaya.

Management is important in all areas of life. With management, an organization's performance can run optimally. Likewise with educational institutions. With good management, an educational institution will be able to develop optimally as expected. In the world of education, the quality of school management will depend on a school principal who plays the role of manager and as a manager, the school principal has a big responsibility in managing, coordinating, mobilizing and harmonizing all educational resources in his school. This is where the essence is that the principal must be able to carry out the role of principal and have abilities in the field of school management. The principal is the administrator who holds the key to improving the progress of the school.