Penelitian ini bertujuan untuk menganalisis kebijakan pemerintah dalam mengutamakan produk impor dari perspektif hukum ekonomi syariah. Metode penelitian yang digunakan adalah studi literatur untuk mengumpulkan data dan analisis kualitatif untuk mengevaluasi kebijakan impor yang telah diterapkan oleh pemerintah. Hasil penelitian menunjukkan adanya ketidakselarasan antara beberapa kebijakan impor dengan prinsip-prinsip ekonomi syariah, seperti keadilan distributif dan kesejahteraan masyarakat. Penelitian juga menemukan bahwa implementasi kebijakan impor yang lebih sesuai dengan prinsip-prinsip ekonomi syariah dapat meningkatkan kesejahteraan masyarakat secara keseluruhan. Pembahasan mengenai hasil penelitian ini meliputi identifikasi dampak kebijakan impor terhadap prinsip-prinsip ekonomi syariah, potensi perbaikan kebijakan impor, serta implikasi pentingnya mempertimbangkan perspektif ekonomi syariah dalam merumuskan kebijakan impor di masa depan. Kesimpulan penelitian ini adalah terdapat potensi untuk meningkatkan kebijakan impor agar lebih sesuai dengan nilai-nilai ekonomi syariah, seperti dengan mengembangkan mekanisme distribusi yang lebih adil dan memberdayakan sektor-sektor ekonomi yang berkeadilan.

Penelitian ini merupakan studi mengenai metode dakwah syaikh yusuf al qaradhawi di dalam buku syaikh akram kassab. Karena yang diteliti adalah teks tertulis yang berupa korpus (data yang dipakai sebagai sumber bahan penelitian), maka pendekatan yang digunakan berdasarkan penelitian kepustakaan (library research). Tujuan penelitian ini adalah untuk mengetahui metode dakwah syaikh yusuf al-Qaradhawi. dengan metode pengumpulan data pustaka, membaca dan mencatat serta mengolah bahan penelitiannya. Metode dakwah yang digunakan Syaikh Yusuf al-Qaradhawi adalah 1) Melalui Fatwa-fatwanya yang di tulis ke dalam berbagai majalah islam, seperti Majalah Mimbar al-Islam yang diterbitkan oleh Kementerian Wakaf Mesir, Majalah Nur Al-Islam yang diterbitkan oleh Organisasi Ulama Al-Azhar, 2) Melalui buku-bukunya seperti Al-Khasha'is Al-Amah fi Al-Islam, Al-Madhkal li Ma'rifah Al-Islam, Al-ljtihad fi As-Syari'ah Al-Islamiyah, dan Al-Madkhal Ila Dirasat As-Syari'ah Al-Islamiyah, 3) Melalui Syair seperti a) Syair Ratapan, b) Syair Patriotisme, c) Syair Penggambaran, d) Syair Sindiran, e) Syair Pujian, f) Syair untuk suatu moment, g) Syair cerita, h) Syair Percintaan , 4) Melalui Pertunjukan Teatrikal, Al-Qaradhawi sejak kecil telah gemar menulis tulisan teatrikal. Kala itu, Al-Qaradhawi sangat terpengaruh dengan para pendahulunya, terutama pangeran para penyair, Ahmad Syauqi dalam menulis dua teaternya yang terkenal "Mashra' Cleopatra" dan "Majnun Laila."

This study aims to determine how the accountability of mosque financial management. The mosques that became the researchers' objectives were the Al-Arif Mosque, the Sabilal Muhtadin Mosque, the Nurul Huda Mosque, the Al-Istiqomah Mosque in Binjai City. This research uses a qualitative approach method. The subjects in this study were BKM and mosque administrators and the object in this study was the mosque's financial statements. Data collection techniques are interviews, observation, and documentation. The data analysis technique used in this research is data reduction, data presentation, and conclusion drawing. From the results of research conducted by researchers, none of the mosques used PSAK 45 in the process of managing mosque finances, on average they were still manual and simple. Even though if you use accounting standards in management, the results obtained will be clearer and more detailed. Researchers suggest that the takmir of the Al-Arif Mosque, Sabilal Muhtadi Mosque, Nurul Huda Mosque and Al-Istiqamah Mosque should use PSAK 45 to be a guideline for accounting standards that have been implemented by the Indonesian accounting association contained in PSAK 45 so that the information presented is more relevant and has high comparability so that financial management in the future becomes better and more transparent in carrying out the mandate of the community.
 

This research aims to determine the influence of emotional intelligence, intellectual intelligence and spiritual intelligence on auditor performance. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Emotional intelligence has a significant positive effect on auditor performance; 2) Intellectual intelligence has a significant positive effect on auditor performance; and 3) Spiritual intelligence has a significant positive effect on auditor performance. This shows that as emotional intelligence, intellectual intelligence and spiritual intelligence increase, the auditor's performance will also increase.

Basically, fraud prevention is an important aspect in maintaining the integrity and sustainability of the organization. Therefore, it is necessary to have an auditor to assist in detecting and minimizing fraud. This article reviews the factors that influence Fraud Prevention, namely Forensic Audit, Internal Audit and External Audit. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are:  1) Forensic Audit affects Fraud Prevention; 2) Internal Audit affects Fraud Prevention; and 3) External Audit affects Fraud Prevention This means that the better the knowledge of forensic audit, internal audit and external audit that is owned, the better the implementation carried out by the auditor in preventing fraud.

Adoption of IFRS in Indonesia began in 2008, namely the initial adoption stage of IFRS based on Indonesia's commitment to support its achievements in one global accounting standard at the G20. IAI itself formulated the full adoption of IFRS in several stages, namely (1) the initial stage of IFRS adoption which began in 2008, (2) the convergence stage of preparation for full adoption of IFRS in 2010, (3) the first stage of full adoption of IFRS which began in 2012, (4) the second stage of full adoption of IFRS in 2015, (5) the third stage of full adoption of IFRS in 2018, (6) and the fourth stage of full adoption of IFRS in 2020. IFRS adoption is sought as a form of improving good financial reporting in improving quality of accounting information. This research will examine differences in the quality of accounting information before and after full adoption of IFRS. This research will take a sample of telecommunications sub sector companies,healthcare, and consumer non-cyclical registered as a member of the BEI. This research examines the value relevance of Ohlson's stock price proxy. The analysis technique used is paired sample t-test with a significance level of 5%. This research concludes that the full adoption of IFRS stage one has contributed to improving the quality of accounting information. This research shows that the quality of accounting information as seen from its value relevance will increase followed by a high increase in disclosure.
 

The purpose of this research is to analyze the application of the principle of justice in the agreement of marine profit sharing (fish) between the ship owner and the crew in Lamahala Jaya Village, East Adonara District, East Flores Regency. The type of research used by the author is Empirical Legal research, the type of data used in this research is qualitative data. The data used in the research based on the relevance of the source data, namely primary, secondary and tertiary data. The results of this study suggest that: (1) The application of the principle of justice in the agreement of marine profit sharing (fish) between the ship owner and the crew in Lamahala Jaya Village, East Adonara Subdistrict, East Flores Regency which is carried out has been going well but is still not maximized in the distribution of results, many of the crew feel that the division is not evenly distributed due to the wages received are different. (2) The agreement is made orally (not written) so that it is detrimental to the crew because it does not have legal force in proving this is even more beneficial to the ship owner, the low productivity of the performance of the crew which affects the amount of wages received different from other crew members, increasing operational needs, the wages received by the crew can be low compared to the captain and ship owner. 

The controversial TikTok Shop case has become a hot topic of discussion lately. The violation committed by the TikTok company is combining online buying and selling platforms with social media platforms. Legally in Indonesia, this is considered illegal and has a negative impact on the sustainability of domestic MSMEs and causes various other problems. The government revised the old Permendag, namely No. 50 of 2020, which did not clearly emphasize the legal PMSE system in Indonesia, which also discussed the social commerce system. The issue of TikTok violating PMSE is an interesting thing to study regarding the relationship between the government's decision to issue a policy to stop TikTok Shop and its driving factors. Researchers use descriptive research methods with a qualitative approach. Literature study and documentation are data collection techniques used in this study. The data analysis technique used is the Problem Tree Analysis approach. While the focus of his research is on PMSE violations by TikTok Companies in Indonesia. From this research, it was found that there is an unclear legal and regulatory umbrella from government regulations regarding PMSE itself. And there are also various consequences caused by TikTok Shop violations that have fatal consequences on the country's economy and domestic MSMEs. For this reason, legal clarity must be paid more attention to by the government so that when there is increasingly rapid technological development as well as increasingly complex systems do not create problems due to technology gaps.
 
 

This study focused on UNIMED Biology Department students and aimed to find Indonesian language errors in their WhatsApp conversations with lecturers. The data included messages sent by UNIMED biology students to lecturers via WhatsApp. A qualitative analysis was conducted to compare this data with language error standards set in good and correct Indonesian language rules, such as EYD, PUEBI, and KBBI. The results showed that some of the language mistakes that often occur in conversation include incorrect word use, incorrect punctuation, and ineffective sentences

The study of the meaning of words in a particular language according to the semantic classification system is a branch of linguistics whose task is solely to examine the meaning of words, their origins, even how they developed, and the reasons for changes in meaning in the history of language. Many other fields of science are related to semantics, therefore meaning plays a role depending on the use of language as a tool for conveying mental experiences, thoughts and intentions in society. The field of semantics is limited to efforts to pay attention to and study the process of transposition of word meanings in language use. Ullman (1972) argues, if someone thinks about the meaning of a word, they simultaneously think about its reference or vice versa. The relationship between two things, meaning and words, is where meaning is born.