Increased activity in the business sector has led to competition, which has led to business disputes between business actors. Arbitration is a form of non-litigation dispute resolution with confidential, fast, simple, and measurable costs. This research uses a normative-dogmatic judicial research method with a statutory and regulatory approach and a conceptual approach. It is hoped that the presence of BANI Surabaya will be able to play a significant role in answering the needs of business actors in a non-litigation manner, especially in the city of Surabaya and its surroundings. The majority of dispute completions completed by BANI Surabaya are construction projects involving technical matters. The diversity of backgrounds and experiences of the arbitrators at BANI Surabaya can complement the results of the decisions made. BANI Surabaya has a role in administering the settlement process through arbitration based on applicable provisions.

This article aims to examine the Role and Responsibility of Notary Related to Disclosing Beneficial Owner Information in Company Establishment. This research is a prescriptive normative legal research, using the statutory approach method and conceptual approach. The legal materials used consist of primary and secondary legal sources, which are analyzed through literature study of documents or library materials, and interpreted using deductive reasoning techniques and syllogism. The result to be achieved is that the notary is responsible for recording and identifying the beneficial owner. The notary is responsible in this capacity for ascertaining the identity of the beneficial owners and ensuring that all information related to them is correctly and accurately recorded in the company's official documents. In addition to ensuring recording accuracy, notaries are also responsible for reporting beneficial owner information to the Ministry of Law and Human Rights through online reporting systems such as AHU Online and the Administration System for Legal Entities (SABH).

This study explores the intersection of Islamic education and democratic principles, focusing on their historical context and core tenets. Historically, Islamic education has emphasized knowledge, ethics, and community welfare, aligning with many democratic ideals such as equality and civic engagement. This research examines the compatibility between Islamic values and democratic principles, arguing that both systems advocate for justice, participation, and the common good. However, integrating these frameworks presents challenges, including criticisms regarding potential conflicts between religious doctrines and democratic freedoms. Despite these challenges, the benefits of harmonizing Islamic education with democracy are significant. Such integration can foster a more inclusive, ethically grounded civic society, enhancing mutual respect and cooperation. This study aims to contribute to the ongoing discourse on how educational practices rooted in Islamic teachings can enrich democratic processes, ultimately promoting a balanced approach to faith and civic responsibility.

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.

Corruption has become a serious problem that threatens national stability and progress. Transparency in identifying corruption is becoming increasingly important. This article explores the importance of ethics, religion and conscience as fundamental tools for citizens in efforts to fight corruption. With ethics, religion, and its implications for national and regional government. Ethics strengthens professional integrity, while religion provides moral guidance. Love for the profession, company, and community is also an important motivator for living a life of integrity. Through a combination of these factors, trust can become an effective agent of change in preventing corruption. Helping build a more just, transparent and integrity society by maintaining ethical, religious and loving values ??in business and accounting practices. Thus, strengthening these values ??in the accounting profession will have an important positive impact on the progress and prosperity of the nation and state.

This study examines the transformation of religious tourism, exploring the nuanced paradigm shift from exclusively sacral experiences to those encompassing both sacral and secular elements. Over recent decades, this shift has been catalyzed by socio-cultural changes and the commercialization of the tourism industry. We analyze the impact of globalization, secular consumer preferences, and technological advancements on religious destinations, which have increasingly merged traditional spiritual objectives with secular, recreational activities. The research underscores the complex interplay between maintaining religious sanctity and accommodating modern tourist expectations. This study proposes a redefined approach to managing religious tourism sites that balances spiritual depth with commercial appeal, ensuring sustainable and culturally sensitive development. Our findings offer significant implications for stakeholders in cultural and religious tourism, suggesting strategies for embracing these changes while preserving the spiritual heritage of religious sites.

This research was conducted with the intention of knowing how the role of travel agencies in providing support for hotel occupancy rates in the Pangandaran area, especially Surya Kencana Seaside Hotel. The research was conducted using a literacy study method on various supporting data collected during 2018-2022. The data collected was then analysed for things that affect hotel occupancy rates, especially based on data from guests who book hotel rooms through travel agencies both online and offline. Based on the results of the analysis, information was obtained that sales made through online travel agencies were higher than offline travel agencies . This is because bookings made by consumers are more practical. Currently there are many sites that provide online room booking media services . The presence of online travel agencies greatly affects the world of tourism and is beneficial for hotels in terms of saving promotional costs. The conclusion that can be drawn from this research is that Online Travel Agent still affects the room occupancy rate at Surya Kencana Seaside Hotel because there are many new policies and the latest promotions in attracting customers. Offline Travel Agent must work harder to beat Online Travel Agent in terms of providing support in increasing room occupancy.

AR applications, commonly known as "smart tourism," offer considerable potential in the tourism industry. They provide a fundamental change in the way travelers discover, acquire knowledge, and engage with destinations. This analysis forms the foundation for offering well-informed suggestions for future research endeavors in the field of tourism enhanced by augmented reality (AR). In order to carry out this systematic review, an extensive search was performed on various electronic databases, such as Scopus, Web of Science, and Google Scholar. The search methodology employed the utilization of pertinent keywords such as "augmented reality," "smart tourism," and "tourism experience." After the initial search, a substantial amount of articles were obtained, and subsequently, they were refined using predetermined criteria for inclusion and exclusion. This systematic review has presented a thorough and detailed summary of the current research progress on augmented reality in the field of smart tourism. The findings emphasize the diverse uses of augmented reality (AR) in boosting tourist experiences, enhancing access to information, fostering greater involvement, and advocating for sustainable tourism practices. Nevertheless, in order to fully use the potential of augmented reality (AR) in the tourism sector, it is imperative to tackle obstacles pertaining to technical constraints, user approval, integration, and privacy apprehensions.

Chronic Obstructive Pulmonary Disease (COPD) is a lung condition characterized by persistent and typically progressive respiratory symptoms and airflow limitation. This disease is associated with an excessive chronic inflammatory response in the airways and lung parenchyma due to exposure to harmful gases or particles. The objective of this study is to evaluate the changes in oxygen saturation and activity tolerance in COPD patients before and after performing home-based walking exercises, pursed lips breathing, and effective coughing. The research method used a descriptive design in the form of a case report with a nursing process approach. The instruments used included assessment sheets and oximetry to measure oxygen saturation. The study subjects were patients with COPD. The results showed that before the intervention, the patient's (Mrs. E) oxygen saturation was 96%, and she reported difficulty engaging in activities due to fatigue and shortness of breath. After three days of intervention, her oxygen saturation increased to 99%, and she was able to perform outdoor activities without experiencing shortness of breath. In conclusion, home-based walking exercises, pursed lips breathing, and effective coughing can improve oxygen saturation, increase activity tolerance, and reduce dyspnea and fatigue
 

The tourism industry is one of the leading service sectors, and it is crucial to gather data and conduct analysis to forecast market dynamics. Both academia and the industry require support in collecting data to conduct a comprehensive analysis, essential for mapping out the competition among tourism businesses, predicting trends, and making informed decisions. A digital platform is necessary to collect first-hand data from industry stakeholders across Indonesia. This platform would enable analysis based on various criteria such as region, pricing, hotel ratings, and profitability. Access to such data would significantly enhance research efforts, fostering sustainable partnerships between the industry and academia. A proposed Android app, "MADA," has been designed to meet a specific need. In order to assess the level of support for the project, a comprehensive digital survey comprising 17 questions was administered to General Managers via the Indonesian Hotel General Managers Association (IHGMA). Results from the survey indicate that MADA is widely embraced as a tool for market analysis, with an overwhelming 97.25% of respondents expressing strong approval.