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:In order to meet the difficulties of the digital age, this study intends to examine how Islamic educational institutions apply Human Resource management based on Islamic principles.. This study uses a qualitative method…
with a case study approach on an educational institution that applies Islamic principles in human resource management, such as trust, justice, and excellence. The research results show that the integration of Islamic values in human resource management significantly improves the performance, loyalty, and satisfaction of educators. However, the challenges in digital literacy are still felt by most educators, even though institutions have provided regular technology training. The implementation of a collaborative culture through deliberation has proven effective in enhancing innovation and the involvement of educators in the decision-making process. The use of digital technology tailored to Islamic values, such as sharia-compliant human resource management applications, also strengthens aspects of transparency and justice in institutional management. In conclusion, Human Resource management based on Islamic values, supported by digital technology, is capable of improving performance quality and creating a harmonious work environment that is relevant in addressing the challenges of the digital era.
Abstract:The Impact of Problematic Learning Styles on Learning Outcomes in My Country Cultural Diversity Teachers and Teaching Education Dissertation Pacuan University. 2566 This study is a quasi-experimental study using traditional…
nal and problem-based learning models to investigate how cultural diversity sub-factors affect learning outcomes in My Country State School in Bokor IV C 78 Problem-based learning models have more requirements than traditional control class learning problems based on the experimental class model compared to the model. Because the results of both samples are lower than the L table, they have a high N value, so to find out whether the sample <0.148 is distributed in normal class groups, the researcher conducted an additional normality test using the Liliefors test hypothesis test of 7.42843 is greater than 1.9944 in the table, therefore the alternative hypothesis is accepted and the null hypothesis H0 is rejected Based on the above findings, the problem-based learning model is more effective than the traditional approach. diversity in my country.
Abstract:This study examines the suitability of land for the development of residential areas in Ambon City, based on the slope factor. The methods used include spatial analysis by utilizing Digital Elevation Model (DEM) data and…
the Ambon City Regional Spatial Plan (RTRW), as well as satellite image interpretation to identify suitable and unsuitable areas for residential development. The results show that more than 56% of the total planned land area is in the highly suitable category, while areas with steep slopes have a high potential for landslide risk. The discussion emphasizes the importance of settlement development focusing on safe and suitable areas, and the need for strict regulations to protect communities from disaster risks. The findings provide a strong basis for policy makers to formulate spatial planning strategies that are sustainable and responsive to the geographical conditions of Ambon City.
Abstract:Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging…
exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.
Abstract:This study aims to investigate the dynamics of tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period, with a focus on the influence of profitability, company size,…
earnings management, and sales growth. Using a quantitative method, hypothesis testing was conducted based on secondary data collected from the financial statements of energy companies. Through a purposive sampling approach, the analysis included 20 companies, resulting in a dataset consisting of 73 observations. The analysis revealed several interesting findings: profitability did not show a significant effect on tax avoidance, while company size was found to have a significantly positive impact. Meanwhile, earnings management did not significantly contribute to tax avoidance, and sales growth demonstrated a significantly negative relationship with tax avoidance. These findings enrich the understanding of the factors influencing tax strategies in Indonesia's energy
Abstract:This study uses multiple linear regression analysis as the primary analytical tool to investigate the transformative effects of Electronic Self-Assessment Tax (E-SPT) and E-Filing systems on corporate tax revenue. By examining…
mining the integration of these digital tools, the research highlights their significant impact on enhancing tax administration efficiency, accuracy, and compliance. E-SPT simplifies the tax reporting process, reduces administrative burdens, and minimizes errors through automated checks. E-Filing improves transparency and accountability by providing clear, traceable records of submissions. Together, these systems streamline tax compliance, increase taxpayer awareness, and boost overall revenue collection. The study is based on a sample of 100 corporate taxpayers registered at KPP Pratama. The findings indicate that the adoption of E-SPT and E-Filing systems results in significant improvements in corporate tax revenue, emphasizing the role of digital solutions in modernizing tax systems.
Abstract:This study investigates the impact of liquidity, solvency, and working capital turnover on profitability among manufacturing companies in the consumer goods sector for the 2019-2022 period. The research utilized a sample…
of 50 companies based on financial reports from IDX. Using purposive sampling with specific criteria, the final sample included 108 companies. The data was analyzed using multiple linear regression, processed with SPSS 25, following classic assumption tests for normality, multicollinearity, autocorrelation, and heteroscedasticity. The analysis reveals that liquidity and working capital turnover do not significantly affect profitability, while solvency significantly impacts profitability. Overall, liquidity, solvency, and working capital turnover together significantly affect profitability.
Abstract:This research aims to determine the feasibility and develop e-book teaching materials using kvisoft flipbook maker on the theme of 9 objects around us subtheme 1 single and mixed objects in class V of SDN Loji 2 Bogor City.…
ty. The method used by Research and Development (R&D) is the ADDIE (Analyze, Design, Development, implementation, Evaluation) model, but this research is only up to implementation. They are producing e-book teaching materials using kvisoft flipbook maker with 19 student respondents. To test the feasibility, validation sheets of media experts, linguists, and material experts were used with results obtained in the suitable category for use in learning. The results of the research from the validator instruments of media experts, linguists, and material experts obtained an average of 92.45% and the results of the student response questionnaire obtained an average of 90.63%. Based on the results of research and development of e-book teaching materials using kvisoft flipbook maker, it can be categorized as suitable for use by students in the learning process.
Abstract:Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh penggunaan pendekatan inquiry dalam pembelajaran matematika menurut beberapa penelitian yang sudah dilakukan. Strategi pengajaran yang dikenal dengan Teaching…
Based Inquiry Learning (TBIL) memanfaatkan kesulitan atau realitas kehidupan siswa. sehingga peserta didik dengan mudah mencerna pembelajaran yang disampaikan oleh pendidik. Penelitian ini bertujuan untuk melakukan kajian literatur terkait dengan keefektifan Teaching Based Inquiry Learning (TBIL) ipada pembelajaran matematika. Pengumpulan data dilakukan dengan mendokumentasi dan mereview semua artikel terkait pendekatan inquiry dalam pembelajaran matematika dalam kurun waktu 2019-2024. Artikel yang digunakan pada penelitian ini sebanyak 29 artikel jurnal. Berdasarka penelitian ini didapatkan bahwa Teaching Based Inquiry Learning (TBIL) mampu meningkatkan hasil belajar serta dapat meningkatkan banyak kemampuan matematika peserta didik. Mulai dari kemampuan intuisi dan kemampuan pemecahan masalah matematis peserta didik.