The growth of fashion UMKM in Indonesia through digital marketplace platforms has made a major contribution to the national economy, especially in job creation and developing creative product exports. However, this development also presents new challenges in the field of taxation, especially after the enactment of Law No. 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). This study aims to analyze the principle of tax fairness for fashion UMKM operating through marketplaces, reviewed from a normative legal approach. The appointment of the market as a VAT collector and the continued implementation of Final Income Tax raises the potential for a double burden and inconsistency with the principles of vertical and horizontal justice in taxation. The results of the study show that the regulations in the Law on HPP do not fully reflect justice, legal certainty, and legal benefits, and risk pushing UMKM towards informality. Therefore, it is necessary to adjust technical policies that are more proportional to the capacity of UMKM actors, in order to realize an inclusive and equitable taxation system.

The Great Mosque of Tegal City is a historic building that has undergone numerous renovations since its establishment in 1825-1830. These renovations aimed not only to meet the functional and capacity needs of worshippers but also reflected modern architectural trends, occasionally compromising historical elements. This study employs a qualitative approach using documentation, observation, and literature synthesis methods to analyze the mosque's architectural changes. Using John Obert Voll's "continuity and change" theory, the research identifies the preserved original architectural elements and the modifications made. The findings reveal that while several original features, such as the mosque's core structure, remain intact, significant changes in renovations—such as the addition of floors, towers, and alterations to the gate design—have impacted the mosque's historical and aesthetic values. The study recommends the preservation of historical elements to maintain the mosque's cultural identity.

This study aims to analyze the impact of the monetary and fiscal policy mix on Indonesia's economic growth during the COVID-19 pandemic in the period 2013-2023. Using the Simultaneous Regression method (Two-Stage Least Squares/2SLS), this study tests two simultaneous equations, namely the effect of exports, unemployment rate, and inflation on economic growth (GDP), as well as the effect of exchange rates (exchange rates), interest rates, and GDP on inflation. The results of the study indicate that exports and unemployment have a significant negative effect on economic growth, while inflation has a significant positive effect on GDP. Meanwhile, the exchange rate and interest rate have a significant effect on inflation, but GDP does not have a significant effect on inflation. The normality test shows that the data is normally distributed and the autocorrelation test does not detect any autocorrelation, so the model used is valid. The effectiveness of monetary policy through the exchange rate channel on economic growth was found to be positive, although not statistically significant. This finding emphasizes the importance of coordination between fiscal and monetary policies, maintaining exchange rate stability, controlling inflation, and efforts to restore the real sector and reduce unemployment to support sustainable economic growth in Indonesia. This study provides recommendations for the government and monetary authorities to strengthen policy synergy in facing economic challenges, especially during times of crisis, to ensure more effective national economic stability and recovery.

This study aims to (1) the relationship between K3 knowledge and K3 behavior; (2) the relationship between K3 attitudes and K3 behavior; (3) the relationship between K3 knowledge and K3 attitudes and K3 behavior in the workshop of SMK Negeri 5 Padang. This study uses the expost facto method, the data obtained are interval and nominal data. This study uses three types of variables, 1) K3 knowledge variable (X1), 2) K3 attitude variable (X2) and 3) K3 behavior variable (Y). Data collection techniques use questionnaires, observations. The population and sample in this study were students of the Mechanical Engineering Department, Class XI, SMK Negeri 5 Padang, totaling 89 students, the sample was taken using the total sampling technique. The data analysis techniques used are descriptive and multiple regression. Hypothesis testing based on the results of the regression test that has been carried out, the results show that: (1) there is a positive relationship between knowledge and K3 behavior of 35.5% of class XI TPM students of SMK Negeri 5 Padang (2) there is a positive relationship between K3 attitudes and K3 behavior of 37.5% of class XI XI TPM students of SMK Negeri 5 Padang (3) there is a positive relationship between knowledge and K3 attitudes together towards K3 behavior of 40.8% of class XI TPM students of SMK Negeri 5 Padang, from the data there is a relationship between K3 Knowledge and attitudes towards K3 Behavior.

This study was conducted to evaluate the quality of banana chips products at My Kripis by using the Check Sheet and Fishbone Diagram methods. The main problem found was the high rate of defective products, which reached 3.79% of the total monthly production. The largest type of defect was recorded as inappropriate banana ripeness during the frying process, which amounted to 18 kg out of a total of 37.2 kg of defective products. Data was collected through direct observation and interviews, then analyzed using an inspection sheet to identify the type and frequency of defects. Results showed that the dominant cause of defective products came from raw material factors, such as non-uniform banana ripeness and inconsistent slice thickness. A Fishbone Diagram was used to identify root causes from various aspects, including man, methods, machines, and materials. These findings served as the basis for recommendations to improve the production process, such as standardizing cutting procedures, training operators, and monitoring the quality of raw materials. This research confirms the importance of simple yet systematic quality control for MSMEs to sustainably improve product quality.

Oxidative stress is caused by regular smoking. If oxidative stress is higher than the level of antioxidants, there is said to be oxidative stress. SOD, CAT and GPx enzymes in the plasma help to reduce the harm caused by oxidative stress. This study aimed to discover if smoking regularly had any impact on the enzymes found in adults. A total of 120 people, with 60 chronic smokers and 60 nonsmokers, took part in the study and each group of 60 had equal numbers of men and women. All donors of blood and plasma had their levels of SOD, CAT and GPx checked using regular spectrophotometric procedures. I carried out the analysis using SPSS software version 26.0. The levels of SOD (1.82 ± 0.29 U/mL), CAT (31.5 ± 4.8 IU/mL) and GPx (3.21 ± 0.52 IU/mL) were lower in smokers compared to non-smokers. The gender levels showed the same effect on the study results as the smoking levels and did not interact with one another. Generally, regular smoking can decrease the amount of this enzyme working in plasma, so the body becomes less able to protect itself from oxidation for both men and women. It indicates that smoking leads to a health issue and advises taking actions to decrease risks for smokers.
 

The demand for electrical energy continues to rise with the progression of time. This growth must be matched by a reliable and cost-effective supply of electricity, requiring power systems that are both dependable and economical. Since the amount of electricity consumed by users cannot be precisely predicted, balancing generation with consumption necessitates accurate electrical load forecasting. This study focuses on load forecasting using the Adaptive Neuro-Fuzzy Inference System (ANFIS) method. The forecast developed targets daily peak loads, which fall under short-term load forecasting. The data used for this forecasting consists of historical daily peak loads from January 1, 2017, to June 9, 2022. The forecasting process involves parameters such as radius, squash factor, accept ratio, reject ratio, and epoch. The forecast accuracy is evaluated using the Mean Absolute Percentage Error (MAPE) metric. The results are then compared with PLN’s load forecasting, which employs the load coefficient method. The ANFIS-based forecasting achieved a MAPE of 1.879%, using networks Jaringan_24 and Jaringan_25. This MAPE value is slightly lower than PLN’s load forecasting MAPE of 1.917%, indicating better accuracy by the ANFIS method.

Permasalahan dalam kerukunan umat beragama menjadi suatu problem yang cukup krusial, hal ini menyebabkan lahirnya pandangan-pandangan terhadap agama menjadi perhatian khusus, lahirnya pluralisme sebagai bentuk keniscayaan dalam keberagaman adat, budaya, maupun kepercayaan, yang selama ini diartikan sebagai sebuah solusi untuk mencapai kerukunan umat beragama. Firanda Andirja seorang ustad dan aktif dalam berdakwah bermanhaj Salafi ternyata menolak paham pluralisme ini,argumen-argumen penolakan beliau ini dideskripsikan dalam karya beliau tafsir Juz ‘Amma dengan menunjukan dalil-dalil yang menurut beliau merupakan pembantah paham pluralisme bahkan beliau menyebutkan pluralisme adalah paham dan aqidah yang berbahaya bagi umat Islam. Tujuan dari penelitian ini adalah ingin meninjau dan menganalisis bagaimana kontruksi pemikiran Firanda Andirja dalam memahami pluralisme, apa saja ayat yang dijadikan landasan dalam menolak pluralisme oleh Firanda, dan bagaimana makna ayat-ayat tersebut dalam kitab tafsir lain. Penelitian ini berjenis kualitatif dengan pendekatan naratif. Hasil dari penelitian ini menunjukan bahwa pemahaman pluralisme dalam tafsir Firanda yang menganggap bahwa pluralisme merupakan aqidah yang berasal dari ideologi Salafi yang beliau anut yaitu cenderung ingin memurnikan ajaran tauhid, ayat-ayat yang Firanda jadikan sebagai dalil pembantah pluralisme seperti Qs Al-Kafirun ayat 6 justru dimaknai sebagai bentuk toleransi oleh mufasir lain.

This study aims to develop a mathematics module on the infinite limit material of algebraic functions to improve critical thinking skills of phase-F students at SMA Muhammadiyah 1 Sleman. The study used the ADDIE development model which includes five stages: Analysis, Design, Development, Implementation, and Evaluation. Data were collected through material and media expert validation questionnaires, student response questionnaires, and pretest and posttest tests. The validation results showed that the module was classified as very valid, with an average score of 71 from material experts and 103 from media experts. The student response questionnaire produced a practicality score of 72.6, indicating that the module was practical to use. The effectiveness test was carried out using the normality test and paired sample t-test using SPSS-25, which showed a significant increase (p <0.05) in student learning outcomes. The average pretest score of 58.22 increased to 84.27 in the posttest, with an n-Gain value of 0.64 which is classified as moderate. This module also improved scores on all indicators of students' critical thinking. Thus, the developed e-module is declared valid, practical, and effective in improving students' conceptual understanding and critical thinking skills

This research aims to estimate the reliability function of the Rayleigh distribution Under Type-II-Censored Data, which represents. The time of the machine's operation until the failure, and three methods were chosen to estimate the reliability function, which are, the maximum likelihood method, the momentary method, and the least squares method. As the values of the reliability function were calculated for real data related to the machines of theof the machines of Baghdad Pepsi Cola Company, and the comparison was made between the methods of estimating reliability by choosing the largest arithmetic mean for the reliability of the machines, and the greatest possibility appeared the best method, and the researcher concluded that the average times working until holidays is (4) months with a reliability of 87%.