Abstract:This research aims to describe the role of education in the formation of noble character and morals based on the perspective of the Qur'an. The Qur'an as the main source of Islamic teachings emphasizes the importance of…
holistic education, which not only focuses on the intellectual aspect but also includes moral and spiritual development. The method used in this study is a literature study, by analyzing interpretations and related literature that discusses the relationship between education, morality, and character. The results of the study show that there are several implications in the formation of character and noble morals from the perspective of the Qur'an, such as: 1) Education as a process of self-purification (Tazkiyah), 2) Character formation through parental advice to children. 3) Building character with positive traits and attitudes. 4) Education as a process of noble moral development. This research concludes that education based on the principles of the Qur'an has a crucial role in creating individuals who are not only intellectually intelligent, but also have noble ethics, which ultimately contributes to the creation of a harmonious and civilized society.
Abstract:The Industrial Revolution 4.0 has drastically transformed global industries, introducing advanced technologies such as automation, artificial intelligence, and digitalization into the workplace. This rapid technological…
shift has presented significant challenges for labor laws, which are often designed for traditional work environments. This study explores the implementation of labor law in the context of the Industrial Revolution 4.0, analyzing the challenges faced by both employers and employees in adapting to these new technological advancements. Using a qualitative methodology, this research employs a juridical review of existing labor laws, supported by an in-depth case study examining how these laws are applied in technology-driven industries. The findings indicate that labor laws often lag behind the technological advances, leading to gaps in legal protections for workers and ambiguities in employer obligations. The case study highlights specific instances where current labor regulations fail to address issues related to remote work, job displacement due to automation, and workers' rights in the gig economy. Solutions are proposed to modernize labor laws, ensuring they are adaptable to future technological developments while safeguarding workers' rights. The study concludes that there is an urgent need for legal reforms to balance innovation with fair labor practices in the era of Industry 4.0.
Abstract:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:The digital era has significantly transformed lifestyles, particularly in Indonesia, where computer-mediated communication (CMC) now plays a prominent role in human interactions. In public spaces, individuals often prioritize…
itize their digital devices over engaging with those around them. The rise of the internet generation has integrated media and communication into essential elements of daily life. This study focuses on the analysis of hashtag trends related to general elections, such as #capres2024, #cawapres2024, and #pemilu2024, on Instagram, and their influence on user perceptions. It examines the role of hashtags in CMC practices on Instagram during electoral periods. Through the analysis of seven samples, the study reveals that while certain posts align with the electoral purposes of the hashtags, others use these hashtags for visibility without relevance to the elections. The research underscores Instagram’s potential for reshaping political branding and enhancing voter engagement. It demonstrates that the strategic application of hashtags, combined with high-quality visuals and interactive features, can amplify the visibility and impact of political messaging. By integrating CMC and political branding theories, this study presents a framework for understanding how digital tools can foster a more engaged and informed electorate.
Abstract:This study investigates how capital structure and profitability influence the value of PT Astra Agro Lestari Tbk. It employs a quantitative approach using numerical data, specifically analyzing the company's financial reports…
ports from 2012 to 2021. The findings indicate that capital structure significantly affects the company's value, with a T-test result showing a calculated value of 5.686, which exceeds the t-table value of 1.89458, and a significance level of 0.031 (less than 0.05). Profitability also has a significant impact, with a calculated value of 5.686 surpassing the t-table value of 1.89458 and a significance level of 0.001 (less than 0.05). This suggests that both capital structure and profitability individually affect the company's value. Additionally, when considered together, capital structure and profitability have a combined significant impact on firm value, with a significance level of 0.002 (less than 0.05) and a calculated F-value of 17.413, which is greater than the F-table value of 4.74. This confirms that both factors together significantly influence the company's value
Abstract:In this study, the main problem is how is the level of performance of Sisobahili Village office employees in the use of technology to improve administrative services in Sisobahili Village, Namohalu Esiwa District, North…
Nias Regency. This study aims to determine the level of performance of Sisobahili Village office employees in the use of technology to improve administrative services. This research uses a qualitative approach with a type of descriptive research, and the object of this study is carried out on natural objects. The data collection techniques used in this study are Observation, Documentation, and Interview. The researcher made observations by directly going into the field to see the object being studied. Then the researcher conducted interviews to explore information to data sources, namely the main informant, key informant, and supporting informant, then collected documents about the use of technology techniques in analyzing the data carried out in this study after data collection, then data reduction, data presentation, and conclusion or verification. Based on the results of the research, it was concluded that the Sisobahili Village Office still does not have adequate facilities to support administrative service activities to the community such as computers that are still not owned by the Sisobahili Village office, the facilities in the Sisobahili Village office, only in the form of laptops and printers . The limitations of these facilities are an obstacle for the Village apparatus in carrying out administrative activities related to the use of technology, so in this case information technology has not been used optimally. Human Resources in the use of information technology by the Sisobahili Village apparatus is still low, due to the low level of education of village apparatus in terms of technology utilization, so that some forms of services carried out still have obstacles, all forms of services related to technology are always charged to operators and other devices that are able to use technology, so it can be concluded based on the results of interviews at the level of human resources of the Village apparatus The use of technology is still minimal. The technology application system in Sisobahili Village has been running since 2018, but in 2022-2023, the Village information system, based semi-online, due to a lack of support, and for 2024 the plan will be carried out online through the website.
Abstract:This research was conducted in October 2023 with the aim of analyzing the performance of the village government in managing natural resources in the coastal area of East Olilit Village, South Tanimbar District, Tanimbar…
Islands Regency. The results of this study were obtained using a qualitative descriptive method, in which the author assessed the performance indicators of the village government in managing natural resources in the coastal area through observation techniques, interview techniques, and documentation techniques. Based on the results of this study, it can be concluded that the performance of the village government in managing natural resources in the coastal area of East Olilit Village is quite good, and the East Olilit Village government has undertaken replanting of trees around the coastal area affected by abrasion.
Abstract:The Family Planning program has long been known as an important intervention in efforts to reduce maternal and child mortality rates. This research aims to analyze the effectiveness of the Family Planning Program in reducing…
cing maternal and child mortality rates using the Systematic Literature Review (SLR) method. This research uses the SLR method by collecting and analyzing literature from various academic databases. Inclusion criteria included studies evaluating the impact of Family Planning programs on maternal and child mortality rates, published between 2019 and 2024. The literature selection process was carried out in two stages: initial screening and quality assessment using PRISMA guidelines. A total of 15 studies met the inclusion criteria and were analyzed in this study. The findings show that the Family Planning Program is effective in reducing maternal mortality through increasing access to reproductive health services, health education, and use of contraception. Apart from that, the Family Planning program is also effective in reducing child mortality by improving maternal health and preventing unwanted pregnancies. Challenges identified include limited access to health services in remote areas, cultural barriers, and lack of policy support. Family Planning programs have proven effective in reducing maternal and child mortality rates. To increase its effectiveness, it is necessary to increase accessibility, service quality, and adequate policy support. It is hoped that these recommendations will help in improving the implementation of Family Planning programs and maternal and child health policies in the future.
Abstract:CV Kurnia MebeI Indah is a furniture industry engaged in the production and sale of household furniture. The existing sales system is still conventional, namely consumers must come directly to the showroom. This can hinder…
er sales for potential customers who are out of town. In addition, the input of customer data, product data, and transaction data is still not stored properly and neatly because it still uses manual paper records. In this study, the authors built a web-based sales application (e-commerce) using the codeigniter framework. The method used in software development is the waterfall method, which in this method, starts from analyzing needs, system and software design, coding, testing, and program implementation. The result of this research is the implementation of a web-based sales system (e-commerce) at CV. Kurnia Mebel, can be used as a means of sales that can be accessed online anywhere and anytime, the purchase process can be done directly without having to come to the showroom, and can facilitate the storage of customer data, products, and company transactions.
Abstract:Religious tolerance is universally important, especially in Indonesia itself. Remembering the journey from the time of the Majapahit Kingdom to the Renaissance period when tolerance became the real basis of people's lives.…
s. Religious tolerance is not only imagined as being together of different things but embodying the unity of different behind diversity to achieve the common goal of equality. That is the step and purpose of researchers in analyzing the conditions and environment of the Bejijong village community. Researchers use descriptive qualitative research with observation methods, interviews, and literature studies. Based on what has been found, religious tolerance in Bejijong village is very good with the showing of community activities and activities that illustrate the value of tolerance, such as interfaith dialogue, cultural festivals, and the appearance of the environment seen from the diversity of buildings with the presence of characteristics that accompany each other from various religions.