This study aims to analyze the comparison between the curriculum of Madrasah Ibtidaiyah (MI) and Elementary Schools (SD) in shaping students' religious character. A qualitative approach with a descriptive method was employed to explore in depth the differences and similarities of the two curricula, particularly in the aspects of religious values integrated into the learning process. Data were collected through in-depth interviews, observations, and curriculum document analysis from several MIs and SDs in Banjarmasin.The findings reveal that the MI curriculum focuses more on strengthening Islamic education through specialized subjects such as Al-Qur'an, Hadith, Fiqh, and Akhlak, as well as integrating religious values into general subjects. Meanwhile, the SD curriculum positions Islamic education as part of the subject "Religious Education and Character Building," which has a more limited portion compared to MI. However, SD excels in implementing thematic approaches that connect moral values with everyday life contexts.This study concludes that the MI curriculum is more effective in deeply cultivating religious character, while the SD curriculum tends to reinforce moral values within a more universal framework. These findings are expected to serve as an evaluation resource for education policymakers to enhance the integration of religious values holistically in both types of educational institutions.

This paper examines the practices of financial reporting within corporations. Through meticulous preparation of records, bookkeeping, and detailed reporting of business activities, management can effectively oversee business developments. In this context, financial reports serve as a crucial tool for evaluating and monitoring a company’s financial performance over a specific period, particularly when employing a decision-usefulness approach. To fully grasp this concept, it is essential to explore other relevant economic and financial theories. For accountants, understanding how to enhance the utility of financial statements and the concept of "usefulness" is paramount. Moreover, providing a clear and comprehensive explanation of financial information is necessary. Theories related to decision-making and investment further support a deeper understanding of the principles underlying financial reporting practices.

Clean drinking water is a basic necessity with increasing demand due to population growth and rising health awareness. This study aims to evaluate the business feasibility of PT. Bumi Daha Sejahtera in producing clean drinking water, focusing on three key aspects: marketing, human resources (HR), and environmental impact. The research employs a descriptive qualitative method, collecting data through interviews, observations, and document analysis. The findings reveal a significant market potential for drinking water in the company’s operational area with moderate competition levels. In terms of HR, the local workforce is sufficiently available and can enhance their competencies through training programs. From an environmental perspective, the company can minimize negative impacts by adopting eco-friendly technologies and complying with regulatory standards. The study concludes that PT. Bumi Daha Sejahtera’s business is feasible, provided that these aspects are managed sustainably. The implications of this research highlight the importance of implementing effective marketing strategies, continuous employee training, and proper environmental management to ensure business sustainability.

This research was created to find out how to carry out the process of extending ship safety certificates that have expired and renewing them in order to comply with policies, standards, norms, guidelines, criteria and procedures as well as technical guidance, evaluation and reporting in the field of shipworthiness, measurement. Ships and ship nationality, nautical, technical and ship radio, pollution and ship health management and maritime affairs. In submitting an application, the shipping company must follow the procedures set by the Directorate of Shipping and Maritime Affairs, sub-directorate of ship safety, with the requirement to attach complete documents such as an application letter, ship safety certificate.

Digital transformation in educational services is an important need to improve efficiency and user satisfaction, especially in Islamic boarding schools. One of these innovations is the SISANTRI application used at the Darussalam Blokagung Islamic Boarding School, Banyuwangi, to facilitate the management of information and transactions for guardians of students. However, the effectiveness of this application still faces challenges, such as stagnation in feature development and negative reviews from users.This study aims to analyze the influence of E-Servqual, E-WOM, and E-Trust on E-Customer Satisfaction. Then, analyze the influence of E-Servqual, E-WOM, E-Trust, and E-Customer Satisfaction on customer loyalty. And analyze the role of E-Customer Satisfaction as a mediator of the influence of E-Servqual, E-WOM, and E-Trust on customer loyalty.The research method used is exploratory research and a quantitative approach with data collected through questionnaires distributed to 364 guardians of students selected using the Proportional Stratified Random Sampling technique. The research instrument uses a Likert scale to measure research variables. Then, the collected data is analyzed through several stages, namely determining the value of the variables, testing the research instrument (validity and reliability tests), path analysis using the Partial Least Square (PLS) method, hypothesis testing, and path calculations.The results of the study showed that E-Servqual, E-WOM, and E-Trust significantly influenced E-Customer Satisfaction. In addition, E-Servqual, E-WOM, E-Trust, and E-Customer Satisfaction significantly influenced customer loyalty. Then, customer satisfaction was not able to be a mediating variable between E-Servqual, E-WOM, E-Trust, and customer loyalty, but still contributed to loyalty directly.It can be concluded that improving E-Servqual, E-WOM, and E-Trust is very important to strengthen E-Customer Satisfaction and Customer Loyalty, although E-Customer Satisfaction does not mediate the relationship. Further development should be focused on improving these three main factors that affect customer loyalty.

This study aims to analyze the business development strategy implemented by the furniture industry community in Probolinggo using the balanced scorecard (BSC) method. The method used in this study is a qualitative descriptive analysis method by conducting interviews, observations, and data documentation in collecting the necessary data. Interviews were conducted on 12 informants consisting of 5 informants from business owners in Jorongan Village, Probolinggo, 3 informants from employees, and 4 from consumers. The results of the study based on the Balanced Scorecard through 4 measurement perspectives show that the financial perspective has decreased in ROI, current ratio , and operating ratio. The growth and learning perspective lacks training for employees and does not utilize technology in the form of social media in its marketing process. The company's readiness in implementing BSC must pay attention to the implementation of a BSC-based performance measurement system by first evaluating the suitability of the characteristics and readiness of the company in implementing BSC. Things that must be prepared are evaluating performance so that it can reflect activities in the company in accordance with the vision, mission, strategy, and objectives that have been set.

Penelitian ini berjudul "Analisis Tindak Tutur Direktif pada Akun TikTok @KS dalam Menyelesaikan Isu Wanita Berhijab." Fokus utama dari penelitian ini adalah untuk menganalisis bagaimana tindak tutur direktif digunakan dalam konten TikTok yang berkaitan dengan isu perempuan berhijab. Dengan pendekatan kualitatif deskriptif, penelitian ini bertujuan untuk memahami fenomena komunikasi yang terjadi di platform media sosial, khususnya dalam konteks interaksi antara kreator konten dan audiens. Melalui analisis video dan komentar, ditemukan bahwa tindak tutur direktif berfungsi untuk menyampaikan pesan-pesan ajakan, perintah, serta nasihat kepada audiens. Hasil penelitian menunjukkan bahwa konten yang diunggah oleh @KS tidak hanya mengandung informasi, tetapi juga berperan dalam membentuk pandangan masyarakat terhadap hijab dan stigma yang menyertainya. Penelitian ini diharapkan dapat memberikan wawasan lebih dalam mengenai penggunaan bahasa dalam konteks sosial media serta dampaknya terhadap persepsi masyarakat mengenai isu sensitif seperti jilbab.

Persinggungan antara kebudayaan dan hukum kewarisan yang bersumber dari hukum islam merupakan sebuah realita tak terbantahkan. Hal ini membawa implikasi bahwa hukum waris yang berlaku di Indonesia secara resmi haruslah mampu untuk menengahi persinggungan tersebut. Hukum kewarisan pada penelitian ini berfokus pada Kompilasi Hukum Islam (KHI), tepatnya pada pasal 183. Oleh karena itu, penelaahan terhadap Relevansi KHI terhadap sistem kekerabatan di Indonesia perlu dikaji. Mengingat, bahwa hukum waris islam di Indonesia dituntut untuk menyesuaikan kondisi sosio-antropologis di Indonesia, maka tepat untuk mengetahui tinjauan Islam Progresif terkait keberadaan pasal 183 KHI. Penelitian ini merupakan penelitian kualitatif dengan metode penelitian kepustakaan (library research). Oleh karena itu peneliti akan mengkaji pelbagai buku, jurnal, karya ilmiah, dan bahan kepustakaan lainnya untuk menunjang pembahasan penelitian ini. Hasil penelitian menunjukkan bahwa pasal 183 KHI relevan penerapannya dalam menghadapi sistem kekerabatan di Indonesia yang beragam. Keberadaan pasal 183 KHI telah menunjukan komitmen pemerintah untuk menciptakan tawaran progresifitas kepada masyarakat. Keragaman latar sosial antropologis yang berbeda pada masyarakat Indonesia telah mengindikasikan tuntutan keberadaan hukum yang membawa kemaslahatan umum yang kaitannya dengan waris, Sehingga, keberadaan pasal tersebut memungkinkan kemaslahatan para pihak dapat tercapai. Pasal 183 KHI sejalan dengan Islam Progresif. Pasal tersebut menjadi bukti bahwa hukum waris islam di Indonesia memiliki karakter islam progresif. Hal ini adalah bukti bahwa islam rahmatan lil ‘alamiin.

Setiap orang beriman tentu menginginkan keluarga yang damai dan harmonis (sakinah). Namun, mewujudkan keluarga seperti itu tidaklah mudah karena banyak orang kurang memahami konsep keluarga sakinah, yang pada akhirnya dapat memengaruhi keharmonisan rumah tangga. Penelitian ini bertujuan untuk menjelaskan persoalan tersebut sekaligus memberikan gambaran tentang keluarga sakinah berdasarkan pandangan Al-Qur'an. Penelitian ini menyimpulkan dua hal penting. Pertama, setiap individu perlu memiliki keinginan kuat untuk membangun keluarga sakinah karena hal ini sangat berpengaruh dalam menciptakan kedamaian dan kenyamanan di dalam rumah tangga. Pilihan terbaik dalam pernikahan adalah membentuk keluarga yang harmonis dan bahagia sesuai ajaran Al-Qur'an, dengan dasar iman, tanggung jawab, saling memaafkan, dan menjaga hubungan yang baik satu sama lain.Kedua, syarat utama untuk mencapai keluarga sakinah adalah pasangan suami-istri harus memahami hak dan kewajiban masing-masing serta menerima kelebihan dan kekurangan satu sama lain.

Penelitian ini bertujuan untuk mengevaluasi dampak disiplin kerja, motivasi kerja, dan kepemimpinan terhadap kinerja karyawan di Perusahaan Umum Pasar Kota Medan. Kinerja karyawan yang tinggi sangat penting untuk meningkatkan produktivitas dan efisiensi operasional perusahaan. Disiplin yang efektif, motivasi kerja yang kuat, dan kepemimpinan yang tangguh dianggap memiliki pengaruh yang signifikan terhadap kinerja yang unggul. Dalam penelitian ini, metode kuantitatif digunakan di samping survei. Untuk mengevaluasi pengaruh setiap variabel terhadap kinerja karyawan, data dianalisis menggunakan regresi linier berganda. Hasil analisis menunjukkan bahwa kepemimpinan, disiplin kerja, dan motivasi kerja masing-masing memiliki dampak parsial dan signifikan terhadap kinerja karyawan. Kesimpulan dari penelitian ini menunjukkan bahwa organisasi harus meningkatkan kemampuan kepemimpinan melalui program yang membina dan menunjukkan kinerja karyawan. Penelitian ini juga menyarankan perusahaan untuk berkonsentrasi pada pengembangan keterampilan kepemimpinan, menerapkan inisiatif untuk meningkatkan motivasi karyawan, dan menetapkan kebijakan disiplin kerja yang konsisten untuk meningkatkan kinerja karyawan.