The implementation of Islamic accounting in the business world has gained increasing attention as awareness grows regarding the financial and operational principles outlined by Islamic law. Islamic accounting, which adheres to the principles of Shariah, aims to ensure that a company's transactions and financial reports comply with Islamic guidelines. This paper aims to analyze the impact of the implementation of Islamic accounting on firm value, with a focus on examining the contemporary Islamic accounting framework, which includes structures and methodologies for more transparent reporting. This research also identifies factors that can strengthen or hinder the adoption of Islamic accounting in improving a company’s financial performance, as well as its impact on investor perceptions. The analysis results indicate that companies consistently applying Islamic accounting principles can enhance investor trust, thereby improving the company's value. Thus, the implementation of Islamic accounting can be an effective strategy to enhance the credibility and competitiveness of a company in a market increasingly focused on ethical and transparent financial practices.

In making BioSolar fuel, the government uses a hybrid concept, partly using petroleum and mixed with vegetable materials. In this research, the author would like to convey that this government activity can also use more local materials, because as we know, Indonesia is a CPO producing country. is the largest in the world, therefore through this activity the government can make better use of Indonesia's resources, for a better Indonesia. This research uses a qualitative research method with a descriptive approach where researchers observe a phenomenon of increasing levels of palm oil (CPO) in diesel fuel currently, namely from B30 to B35.

This research is based on the results of an initial survey which proves that communication skills are lacking in class IX students at SMPN 5 Bukittinggi, this can be seen from when the teacher points to students to come forward, students refuse and prefer to point to their friends, students who remain silent when the teacher asks, and when forming discussion groups, only certain students are able to express their opinions, while muhadharah activities are activities that can train students' communication skills because in muhadharah activities students are always trained to stand in front of an audience to convey an idea, this is the attraction of researchers in this research so that The research objectives can be formulated as follows: (1) To determine the effect of muhadharah on the communication skills of class IX students at SMPN 5 Bukittinggi. (2) To find out what obstacles students face in muhadharah at SMPN 5 Bukittinggi. This research is located at SMPN 5 Bukittinggi. This data was collected using observation techniques. This research uses a Quasi experimental design type of research. This research design uses a pretest only design, namely an experimental design in the field of research that involves separating the experimental group and the control group. This design involves two classes, namely the experimental class. Before any treatment is carried out in the experimental group, initial observations need to be made which are called initial observations. After treatment, the experimental group needs to be re-observed with the aim of finding out what changes have occurred in the two groups after treatment. The results of this research show that. First, the implementation of muhadharah activities at SMPN 5 Bukittinggi, namely students giving speeches in front of their friends using free materials, guided by the presenter, opened with the reading of the holy verses of the Koran and sholawatan, followed by speeches and finally filled with remarks and prayers. by the teacher. Second, before the muhadharah activity was held, students' communication skills were low. After the muhadharah activity was held and the exercises given by the teacher, the students' communication skills and courage increased. Based on the muhadharah extracurricular activities table, there is a significant influence, namely sig. 0.000 < 0.05 then H0 is rejected and H1 is accepted. It can be concluded that extracurricular muhadharah has an influence on students' communication skills.
 
 
 

This study aims to examine the effectiveness of assistant teachers in the teaching and learning process at TK Negeri Pembina, Kota Tengah, Gorontalo City. The research focuses include: (1) identifying the challenges faced by assistant teachers in the learning process, (2) understanding how the learning process is conducted by assistant teachers, and (3) evaluating the outcomes achieved in the implementation of the learning process by assistant teachers.The study employs a qualitative descriptive approach, with data collected through interviews, observations, and documentation. The results indicate that assistant teachers play an active role in supporting classroom teachers, assisting and guiding children who require special attention. The tasks performed by assistant teachers reveal certain inconsistencies, such as assistant teachers taking on the role of classroom teachers. Despite challenges in managing students, asssistant teachers are able to contribute significantly to achieving learning objectives.

The lack of road infrastructure in West Papua is a complex problem that has a major impact on the lives of local people. Road development in West Papua is still far behind compared to other regions in Indonesia. The lack of road infrastructure also affects access to education in West Papua. Adequate education is essential in improving the quality of life and opening up opportunities for communities to develop. The purpose of this study is to examine how road infrastructure and education affect governance and democracy in West Papua. The results show that inequality in road infrastructure and education has an impact on limited access to public services, social welfare, and community democratic participation. Using a descriptive qualitative approach based on secondary data, this research illustrates that good governance is needed to overcome geographical barriers and inequality in resource distribution to enhance sustainable development in underdeveloped regions.

SMK Negeri 1 Cilegon implements the Teaching Factory program to improve students' skills through industry-based learning. This program connects theory with real practice, providing hands-on experience in manufacturing products according to industry standards. Collaboration with PT Indonesia Power enriches students' learning, which has an impact on improving their technical skills and work readiness. However, limited facilities are a major challenge. Nevertheless, this program has succeeded in increasing students' academic scores by 80%-90% and facilitating the absorption of graduates in the workforce.

This research which discusses the role of content marketing in product quality in the TikTok application has a significant influence on the perception of product quality in TikTok. The majority of respondents stated that creative and relevant content influenced their perspective on product quality, tended to rate positively when the content presented could attract attention with clear information and build emotional connections. Further analysis of TikTok video content shows success based on the utilization of trends, selection of appropriate narratives, use of features such as hastag challenges. However, the success of content cannot be separated from a deep understanding of the target audience, therefore brand personalization must be a balance between entertainment and promotion.

This research aims to examine how the Papuan conflict from the perspective of emergency constitutional law. The perspective of emergency constitutional law in this study discusses more about the development of the Papuan case from time to time. We all know that the conflict in Papua has yet to be resolved. The role of the TNI and Police in maintaining defense and security in Papua makes its own attention not only in the national arena but also in the international arena. The method of data collection is carried out by means of literacy studies and laws and regulations and conducting qualitative descriptive data analysis to find out how the Papuan conflict from the perspective of emergency constitutional law. Both internal and external threats due to the desire of the Papuan people to separate themselves from Indonesia.
 

More and more BPRs have had their operational permits revoked by the OJK. The revocation of a BPR license is due to the bank's unhealthy financial condition, which has the potential to threaten the banking system and harm various parties. Therefore, the bank must have its business license revoked with several previously determined considerations. One of the BPRs whose business license was revoked was BPR Persada Guna Pasuruan. This research aims to analyze the forms of legal violations in the case of revocation of BPR Persada Guna's business license and find out the follow-up given by the authorities in the case of BPR Persada Guna Pasuruan. This research uses a normative juridical approach. The research results show that the forms of legal violations include credit violations, capital insufficiency, and violations of bank governance. Meanwhile, the follow-up provided is through the Decree of the Members of the Board of Commissioners of the Financial Services Authority Number KEP-84/D.03/2023 dated 4 December 2023 regarding the Revocation of the Business License of PT Bank Kredit Kredit Rakyat Persada Guna.

Southeast Asia, as a strategic region connecting two of the world's major oceans, faces a range of maritime security challenges, both traditional, such as territorial disputes in the South China Sea, and non-traditional, such as piracy, human trafficking, and illegal fishing. This article discusses maritime security strategies in the region, with a primary focus on maritime diplomacy cooperation under the ASEAN framework. Using maritime security theory, maritime diplomacy, and a literature analysis, the article examines the effectiveness of ASEAN's regional cooperation in addressing the complexities of maritime threats in Southeast Asia. The study's findings indicate that although challenges such as strong nationalism and geopolitical disputes still hinder collaboration, ASEAN has made progress in building more structured cooperation mechanisms. The article emphasizes that strengthening maritime diplomacy between countries, as well as with global actors, is an effective step to ensure stability, security, and sustainability in Southeast Asia's maritime domain.