This research investigates the impact of digital tax payment methods on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) located in Surakarta City. It hypothesizes that a digitalized tax system will enhance efficiency and convenience for taxpayers, thereby fostering greater compliance. Employing a quantitative methodology, the study utilizes a simple linear regression approach for its analysis. The participant pool comprises all active MSME operators in Surakarta City who possess a Taxpayer Identification Number (NPWP). A total of 90 respondents were carefully selected to form the sample. Data collection was performed via questionnaires designed to assess both tax payment digitalization indicators and MSME tax compliance levels. Initial findings reveal that the majority of participants are productive-aged women, engaged primarily in the culinary, retail, fashion, and creative services industries, with most businesses having operated for over three years. These preliminary observations establish a foundational understanding of the characteristics of Surakarta's MSMEs as the subject of this study. Subsequent analysis will focus on rigorously testing the hypothesized causal link between digitalization and tax compliance.

In the field of pharmacy, infrared spectrophotometry, particularly Fourier Transform Infrared (FTIR), has become an important analytical method, especially for determining the content of active substances in drug preparations. This method has many advantages, including rapid analysis, high precision, and non-destructive characteristics, as well as the ability to identify specific functional groups in chemical compounds. Based on a review of ten recent scientific articlesThe aim of this study is to provide an overview and analyze the use of the FTIR method in determining the drug content. The research results demonstrate that FTIR consistently provides results that meet the standards of the Indonesian Pharmacopoeia, with an accuracy above 99% and a precision (RSD) below 1%. Moreover, this method is highly reliable for analyzing various drug compounds, ranging from analgesics and antibiotics to other complex compounds, due to the high sensitivity indicated by the LOD and LOQ parameters. The FTIR method is also very useful in analysis.
 

Penelitian ini bertujuan untuk menganalisis pengaruh sistem informasi akuntansi dan motivasi kerja terhadap kinerja pegawai pada Badan Pendapatan Daerah (Bapenda) Kota Kendari. Metode penelitian yang digunakan adalah kuantitatif dengan teknik analisis regresi linear berganda. Data diperoleh melalui kuesioner yang disebarkan kepada 50 responden yang memenuhi kriteria purposive sampling. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, baik secara parsial maupun simultan. Koefisien determinasi menunjukkan bahwa 58,3% variasi dalam kinerja pegawai dapat dijelaskan oleh kedua variabel bebas tersebut. Temuan ini mengindikasikan bahwa penguatan sistem informasi dan peningkatan motivasi kerja menjadi strategi efektif dalam meningkatkan kinerja pegawai di lingkungan birokrasi daerah.

This research aims to review the teaching tools used at Madrasah Aliyah Negeri (MAN) 2 Kota Padang in order to support the implementation of the Independent Curriculum. Observations were carried out for two months, focusing on analysis of learning documents, interviews with teachers, and direct observation of the learning process in the classroom. Observation results show that the teaching tools at MAN 2 Padang City have been prepared in accordance with the principles of the Independent Curriculum, including teaching modules, student worksheets, and formative assessments that support differentiated learning. The teachers at this madrasa show good adaptability to curriculum changes, by applying varied and contextual learning methods. Students also show a positive response to learning that is more interactive and relevant to everyday life. However, several challenges were found, such as the need for further training for teachers and the provision of more diverse learning resources. Overall, the teaching tools at MAN 2 Padang City support a more meaningful and student-centered learning process, in line with the objectives of the Independent Curriculum.
 

This article provides an in-depth overview of the relationship between philosophy and sources of business law in establishing ethical and fair business practices, with an emphasis on Islamic principles. Using a normative approach through library research, the article highlights various elements that form the foundation of business law, including legal theories, regulations, and existing legal practices, while also incorporating Islamic perspectives on justice, fairness, and ethics in business. Additionally, it explains how sources of law such as written law (statutes), customary law, jurisprudence, doctrines, and Islamic legal principles (fiqh) play a crucial role in creating a strong legal framework.Keywords: Business Law, Islamic Law, Islamic Business Ethics, Business and Law, Fiqh (Islamic Jurisprudence)

Rendahnya pembiasaan perilaku hidup bersih dan sehat (PHBS) pada anak usia 5-6 tahun menjadi salah satu masalah utama di PAUD, termasuk di TK Baiturrahman Kabupaten Gowa. Observasi menunjukkan perilaku kurang baik seperti membuang sampah sembarangan dan rendahnya kesadaran mencuci tangan, meskipun kampanye kesehatan telah dilakukan. Penelitian ini bertujuan untuk mengetahui pengaruh pembelajaran menjaga kebersihan lingkungan terhadap PHBS anak usia 5-6 tahun. Penelitian ini menggunakan desain eksperimen non-ekuivalen group test dengan pendekatan kuantitatif, melibatkan kelompok eksperimen yang diberikan intervensi pembelajaran kebersihan lingkungan dan kelompok kontrol. Teknik purposive sampling digunakan dengan jumlah sampel 10 anak, dibagi menjadi dua kelompok: 5 anak eksperimen dan 5 anak kontrol. Data dikumpulkan melalui observasi langsung dan dokumentasi. Uji Paired Sample t-Test digunakan untuk analisis data. Hasil menunjukkan rata-rata pre-test kelompok eksperimen 32.7 dan post-test turun menjadi 8.4, mencerminkan peningkatan kebersihan. Kelompok kontrol memiliki pre-test 33.6 dan post-test 8.4, dengan sedikit perubahan. Uji t independen menunjukkan perbedaan signifikan (pre-test: t = 10.52, p = 4.09 × 10??; post-test: t = 10.90, p = 2.32 × 10??). Hasil ini menunjukkan pembelajaran kebersihan yang terstruktur efektif meningkatkan PHBS anak. Keterlibatan orang tua, guru, dan teman sebaya direkomendasikan untuk mendukung kebiasaan PHBS.

Islam merupakan agama satu-satunya yang berada di sisi Allah swt. Di mana dalam proses penyebarannya Allah mengutus seorang utusan bernama Mu?ammad saw, pada awal penyebaran agama Islam Allah memerintahkannya untuk menyebarkan Islam atau berdakwah secara sembunyi-sembunyi, sampai pada akhirnya Rasulullah diperintahkan untuk berdakwah secara terang-terangan. Islam terus saja berkembang, meskipun Rasulullah saw telah wafat dan perjuangan dakwah Islam diteruskan oleh para Khulafa` al-R?shid?n yang dipimpin oleh Abu Bakr, ’Umar ibn al-Kha??ab, ‘U?man ibn ‘Affan dan yang terakhir ‘Ali ibn Abi ?alib. Namun siapa sangka bahwa Islam yang sangat diperjuangkan oleh Nabi dan para sahabat akan terpecah-pecah menjadi banyak perpecahan. Awal mula dari terjadinya perpecahan tersebut ditandai sejak kepemimpinan Khalifah yang terahir yaitu ‘Ali ibn Abi ?alib dan kelompok perpecahan tersebut diistilahkan dangan sebutan Sy?’ah. Sy?’ah secara bahasa diartikan sebagai penganut atau pendukung, sedangkan secara istilah Sy?’ah diartiakan sebagai golongan yang mendukung ‘Ali. Pada mulanya Sy?’ah hanyalah kelompok biasa yang masih berfaham Ahl al-Sunnah, namun seiring berjalannya waktu faham tersebut mulai terkontaminasi sehingga kelompok Sy?’ah pun terpecah hingga makin ekstrem. Sejak saat itulah perkembangan hadis di kalangan Sy?’ah pun mlai menyalahi Syara’, bahkan sampai menuju arah tersesat.

Literary works are the identity of a nation, including Indonesian literary works. Indonesia, with its diverse culture, has created many literary works that are already global, and are born from regional writers and progressively become widespread in the world of literature. This article examines how the effects of Indonesian government’s literary development influence the quality and quantity of literary works. Through qualitative method, this paper analyzes that the government’s policy plays an important role because it contains plans that are arranged and realized by the experts for the important benefit of society. It may also improve the quality and quantity of literary works from authors’ and publishers’ sides. In conclusion, such policy should be pushed forward to build an awareness of the cultural forms and to preserve Indonesian culture to the international scope.

Purpose: This study aims to estimate and evaluate per capita expenditure at the subdistrict level in Garut Regency by employing unit-level Small Area Estimation (SAE) techniques, specifically utilizing the Empirical Best Linear Unbiased Predictor (EBLUP) and the Empirical Best Predictor (EBP) methods.
Methods: The data used in this study are socio-economic data, specifically per capita household expenditure in Garut Regency. Socio-economic data generally skew positively rather than the normal distribution, so a method that can approximate or come close to the normal distribution is needed, for example, log-normal transformation. To improve the performance of EBLUP, which may lead to inefficient estimators because of violation of the assumption of normality, this study proposes the Empirical Best Predictor (EBP) method. It handles positively skewed data by applying log-normal transformation to sample data so that it more closely conforms to the desired distribution.
Result: The EBP results are more stable than EBLUP since EBLUP is highly sensitive to outliers, and in cases where the normality assumption is violated, it produces a significant mean square error and inefficient estimators. Evaluating the estimates with both EBLUP and EBP shows Relative Root Mean Squared Error (RRMSE) values above 25%, especially in the subdistricts of Pamulihan, Sukaresmi, and Kersamanah. This is probably due to the household samples being taken in these three subdistricts being comparatively small compared to the other.
Novelty: In this research, we use EBP to improve the performance of EBLUP, which produces inefficient estimators when the normality assumption is violated.

This study aims to critically examine the potential violations of the constitutional right to a good and healthy environment arising from the government’s policy of granting Special Mining Business Permit Areas (WIUPK) to religious community organizations. The urgency of this research is based on concerns that these organizations, lacking adequate technical competence, may exacerbate environmental degradation, perpetuate violations left by previous permit holders, hinder the transition to renewable energy, and obstruct access to justice for victims of environmental harm. Using a normative juridical method with legislative and conceptual approaches, this study analyzes the policy from the perspective of environmental human rights, a focus absent in prior research. The findings reveal that the policy has a strong potential to violate the right to a good and healthy environment and contradicts the state’s obligation to protect human rights as guaranteed by the 1945 Constitution. The novelty of this research lies in its emphasis on the conflict of interest between the traditional role of religious organizations as community advocates and their new role as mining operators. Therefore, it is recommended that the government review and revoke the priority granting scheme for WIUPK and consider alternative participation models for religious organizations through non-operational mechanisms such as community development funds or minority non-controlling share ownership.