Abstract:This study aims to analyze the financial statements of an automotive repair service business in order to transform financial data into useful information for decision-making. The method used is descriptive analysis of the…
e balance sheet, income statement, and statement of changes in equity prepared by the workshop business entity. The results show that the workshop business has a healthy financial position with adequate current and fixed assets, as well as a positive net profit. The conclusion of this study is that financial statements provide essential information for management in planning and controlling the business.
Abstract:This study illustrates the meaning of learning based on Malay ethnopedagogy through the integration of the Tepuk Tepung Tawar tradition into the topic of human growth and development in the Science subject for Grade V of…
Elementary School in Pekanbaru. A descriptive qualitative approach was used, with data collection techniques including observation, classroom discussions, field notes, and student worksheets (LKPD). The results of the study show that the implementation of the Tepuk Tepung Tawar tradition in learning has a positive impact on students’ holistic understanding, covering biological, social, and spiritual aspects. Students were able to connect scientific concepts with cultural experiences, showed increased enthusiasm, and gained an understanding of values such as mutual cooperation, natural balance, and spirituality. These findings affirm that culture-based learning can enhance engagement, deepen the meaning of the material, and holistically shape students' character.
Abstract:This study examines the relationship between the concept of Maqashid Al-Quran and the optimization of budget management in the context of Islamic economics. Using the systematic literature review method, this article collects…
lects and analyzes publications from Scopus indexed journals in the last 10 years to identify conceptual frameworks and indicators of budget efficiency that can be synergized with the principles of Maqashid Al-Quran. The findings of the study show that the implementation of maqashid values—such as the protection of soul, religion, intellect, descent, and property—can be the basis for formulating budgeting policies that are not only efficient but also socially just. In addition, this article develops an innovative analysis model, integrates budget efficiency indicators with the maqashid principle, and offers practical implementation recommendations for researchers and policymakers. The implications of this research are expected to help in the formulation of more holistic and progressive Islamic economic policies. This research has shown that the integration of the principles of Maqashid Al-Quran into budget management has the potential to improve fiscal policy by strengthening aspects of justice, transparency, and efficiency. Using the systematic literature review method, this article not only identifies gaps in the conventional literature, but also offers an innovative framework that can be used as a reference for researchers and practitioners in the development of Islamic economics. The implementation of this framework requires a joint commitment between stakeholders to reform fiscal governance and integrate ethical values at every policy stage. It is hoped that the results of this research will provide inspiration for the development of a long-term strategy that is progressive, based on maqashid in budget management, and will be an important contribution in realizing public governance that is fair, efficient, and oriented towards community welfare.
Abstract:This study explores the utilization of Islamic stories as an effective strategy to enhance the religious character of students in Islamic Religious Education (PAI). Storytelling, rooted in psychological and pedagogical theories,…
heories, offers a meaningful and engaging learning approach that fosters moral and spiritual development. Teachers play a critical role in selecting relevant stories and applying diverse techniques supported by multimedia to maximize student engagement and comprehension. Despite challenges such as limited instructional time, scarcity of quality materials, and fluctuating student attention, technological advancements present promising opportunities for digital and interactive storytelling. The successful integration of Islamic stories in the curriculum requires well-designed educational frameworks, teacher competencies, and continuous reflection and evaluation to cultivate ethical and religious values effectively among students.
Abstract:Technological and digital developments that happening right now are rapidly growth and this condition encourages the competition in the business world become more intense. The rapid development of technology and digitalization…
zation has presented a digital business marked by the high development of technology-based business and trade transactions. Based on these, digital business has great potential to drive economic growth.Digitalization is an interesting topic to research in encouraging technological progress and stimulating economic growth. Economic activities nowadays cannot be separated from the use of information & communication technology through telecommunications networks and the use of internet by conducting e-business transactions. E-business or digital business is a projection of new talents that can inspire competitiveness. Digital business is currently growing rapidly around the world, including Indonesia, proven by the increasing number of internet users. The Indonesian Internet Service Providers Association (APJII) announced that the number of Indonesian internet users in 2024 reached 221,563,479 people from a total population of 278,696,200 people in Indonesia in 2023. This condition is also followed by the increasing number of e-commerce users in Indonesia which has continued to increase since 2020, until in 2023 the number of e-commerce users in Indonesia is 58.63 million users. The research method used is descriptive qualitative research, a method that been used by researchers through a literature study approach and analyzing all information regarding the research topic. This research intends to find out how does the impact of digital business on Indonesian economy. The results show that digitalization has changed many aspects of Indonesian society, including the economy. The development of technological advances and digitalization give positive impact on Indonesia's economic growth.
Abstract:The hadith of Prophet Muhammad (peace be upon him) mentions three deeds that continue to benefit a person after death: ongoing charity (ṣadaqah jāriyah), beneficial knowledge, and a righteous child who prays for their parents.…
parents. This hadith conveys a profound message about the importance of child education as a spiritual investment. This article aims to examine the urgency of children’s education from the perspective of this hadith by exploring the spiritual and social significance of having a righteous child as a continuous source of reward. This study employs a qualitative approach through library research, drawing on collections of hadith, classical Islamic literature (turas) such as the works of Imam al-Ghazali, Ibn Qayyim al-Jawziyyah, and Imam Nawawī, as well as contemporary references from nationally accredited journals. The findings indicate that educating children possesses a transcendental dimension, making it a form of ongoing charity for parents—especially when the child grows to be righteous and contributes positively to society. This research recommends that the concept of child education should not be viewed solely from a worldly perspective but should also be instilled as part of eschatological awareness within the Islamic education system.
Abstract:Objective: This study aims to determine the relationship between gadget use and nutritional status in students at STIKES Gunung Maria Tomohon. Method: This study used a cross-sectional study design, conducted in December…
2024 at STIKES Gunung Maria Tomohon. The number of samples was 84 respondents. Data analysis used the Spearman Rank test. Results: There is no relationship between Gadget Use and Nutritional Status, (correlation coefficient is 0.078 and Sig. 2-tailed = 0.481 <0.05). Conclusion: There is no relationship between gadget use and nutritional status at STIKES Gunung Maria Tomohon and it is recommended that the campus can improve Nutrition and Health Education in nutrition education for students. The campus can hold seminars, workshops, or classes that educate students about the importance of a healthy diet, balanced eating habits, and how to choose nutritious foods.
Abstract:Diversity is an inevitability that cannot be avoided. It is a sunnatullah that should be done without consent. When diversity is combined with various assumptions of truth, an intolerant attitude arises. This problem is…
caused by a misunderstanding of the message of religious tolerance, which causes its adherents to appear with different faces. Therefore, the Qur'an explains what tolerance really is in Islamic teachings. Based on this problem, the researcher is interested in conducting a comparative analysis of how the interpretations of Hamka and Ali As-Ṣabūnī are related to religious tolerance, as well as the strengthening of the socio-historical background of both of them towards this interpretation. This study uses a qualitative approach with a comparative study method. Data collection consists of literature studies and observations. Descriptive analysis is used in the comparative analysis method. Lucien Goldmann's genetic structuralism theory is one of the theories used to strengthen research as a surgical tool. This theory explains that a work or text is the work of its own author, along with the historical reality that conditions the emergence of the work or text. To improve the analysis of this research, discussions of scholars and interpreters of the verses of the Qur'an related to religious tolerance are also used. Research shows that Hamka and Ali As-Ṣabūnī generally agree that coercion in embracing religion is not allowed. However, Hamka directs the meaning of religious tolerance with the applicable conditions and limitations. This study also refers to the theory of genetic structure which states that the tendency of general and specific interpretations of poems on religious tolerance cannot be separated from the socio-historical context of each community in which the two figures lived. This assumption is that the works of the two figures are not only personal works, but also the works of their respective communities and the social and historical realities of their respective times.
Abstract:This research explores the role of Bahasa Indonesia in shaping international legal diplomacy through a doctrinal legal analysis. By examining primary legal sources, such as treaties, diplomatic correspondences, and international…
national agreements involving Indonesia, alongside secondary sources including scholarly articles, legal commentaries, and historical analyses, this study aims to uncover how Bahasa Indonesia functions as a diplomatic tool in legal contexts. The research critically analyses the extent to which language can bridge cultural and legal divides, enhance mutual understanding, and influence the negotiation and interpretation of international agreements. By situating Bahasa Indonesia within broader legal and diplomatic frameworks, this study offers insights into the intersection of language, culture, and law on the global stage, highlighting the strategic importance of linguistic identity in international legal diplomacy.
Abstract:This research aims to analyze the social criticism conveyed through the short story Wall of Time by Danarto, with a focus on issues of poverty, crime, family disorganization, problems of the younger generation, war, violations…
ations of norms, population problems, and environmental problems. This short story describes the social tensions and pressures of individual life amidst deep social problems. Through symbols of time and various allusions, this short story highlights social inequality, the impact of war, and increasingly severe environmental exploitation. This research uses a qualitative descriptive approach with literary mimetic theory, to reveal how Danarto conveys social criticism in a subtle but sharp manner through characters trapped in difficult situations. The research results show that this short story invites readers to be more critical of existing social and cultural conditions, as well as providing reflections on the impact of social problems on human life. It is hoped that this research can contribute to the understanding of Indonesian literature and provide an appreciation for literary works that raise social issues.