Abstract:This research examines an independent curriculum based on differentiated learning with an Islamic education perspective. An independent curriculum based on differentiated learning can be interpreted as the implementation…
of Islamic values which views each individual as unique and entitled to education that suits his or her capacity. The method used in this research is a descriptive qualitative approach, with data collection carried out through a literature review. The focus of the research is to explore various types of literature, such as books, notes and previous research reports which discuss the implications of the independent learning policy on the development of assessments in the independent curriculum with an Islamic religious education approach. The secondary sources used include national journal articles, books, and other relevant information to investigate assessment development models in the independent curriculum with an Islamic religious education perspective. Research findings show that assessment in the independent learning curriculum has a crucial role in ensuring the smooth learning process.
Abstract:This in-depth research on "The Influence of Transformational Leadership in Improving the Performance of Educational Organizations" uses a qualitative library research method. The main focus of this research is to understand…
and how transformational leadership affects organizational culture, employee motivation, and academic performance in educational settings. The results showed that transformational leadership plays a central role in shaping a positive and inclusive organizational culture, focusing on empowerment, shared vision, and open communication. The dimension of individual empowerment through responsibility and autonomy creates a work climate that supports creativity and growth. A shared vision clearly articulated by the transformational leader provides strong direction for team members, creates meaning in every action, and increases employee engagement. Open communication maintained by transformational leaders provides space for ideas and opinions to flourish, creating a collaborative work environment. The importance of applying transformational leadership in the context of educational organizations is also recognized in the implications of this research. Contributions to the understanding of transformational leadership can help educational leaders develop more contextualized and relevant leadership strategies. The practical implications of this research include the development of leadership training and development programs as well as the formulation of educational policies that support organizational growth and educational quality improvement. Although this study provides a deeper understanding, recognition of the critiques and limitations of previous studies provides a foothold for further research in exploring the complexities of transformational leadership in educational organizations.
Abstract:This research explores dispute resolution methods in the field of Sharia economics through the arbitration mechanism. With the rapid growth of Sharia-based financial industries, the need for effective dispute resolution…
in accordance with Sharia economic principles becomes increasingly pressing. Arbitration is considered a relevant alternative compatible with Islamic law in handling Sharia economic conflicts. This study will trace the Islamic legal principles applicable in arbitration and analyze the success and challenges of Sharia economic dispute resolution through the arbitration process. Additionally, the research will review the role of arbitration institutions and regulations supporting Sharia dispute resolution. Thus, this study provides in-depth insights into the potential of arbitration as an effective means of resolving Sharia economic disputes and its contribution to the global development of Sharia-based financial systems.
Abstract:The Umayyad dynasty which rule from 661 AD from 750 AD,stands as a pivotal period in early islamic history leaving a diverse and influential cultural legacy that persists into the modern era .This research aims to explore…
e how to the cultural heritage of the umayyads remains relevant of the context modern world,particularly in the fields of art and architecture.The Umayyad dynasty is renowned for estabilishing a strong empire that encompassed vast territories from the Middle East to Andalusia in Spain.Calliph Abdul Malik ibn Marwan , a prominent figure of the time,introduced the Umayyad Dinar as the official currency and initiated the monumental project Dome of The Rock in Jerusalem,which continues to be one of the most significant symbols of Islamic architecture.Umayyad architeture reflects a blend of Roman, Persian , and newly introduced islamic elements.Their distinctive of domes, calligraphy,and intricate mosaics has deeply inspired modern artists and architect. This study explores how the cultural values from the past continue to inspire and shape contemporary works.By considering the global impact of Umayyad heritage, we can understand how continuity and evolution in human history occur through the development of art,architecture and values systems.Through this analysis, we highlight the importance of understanding how cultural values from the past can reinterpreted in different contexts to support the evolution of an inclusive and sustainable cultural future.
Abstract:This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements in Small and Medium Enterprises (SMEs) in Indonesia. Quality financial reports are very…
ery important for SMEs, because they serve as a transparent communication tool between management and stakeholders, as well as a basis for making informed decisions. SMEs have a significant contribution to the Indonesian economy, contributing around 60% of gross domestic product (GDP) and absorbing more than 97% of the workforce. However, many SMEs still face challenges in preparing financial statements in accordance with accounting standards. This study uses a systematic literature review method to collect and analyze various relevant studies on the application of SAK and its impact on the quality of financial statements. The results showed that the application of SAK significantly improved the transparency, relevance, and reliability of SMEs' financial statements. In addition, the study also identified various factors that influence the adoption of SAK, such as the education level of business owners, access to accounting training, and support from the government. The conclusion of this study confirms the importance of good accounting standards implementation to improve the quality of SMEs' financial statements, which in turn can improve the competitiveness and performance of businesses in the market. Recommendations are given to improve the understanding and application of SAK among SMEs in Indonesia.
Abstract:This study's objective is to help us comprehend how assets and liabilities are categorized and journalized in local government financial reports. Using a qualitative methodology, this study gathers data by reviewing existing…
ting literature. Data is collected by tracing and examining information or results from multiple sources, including books, proposals, articles, and relevant journals. The information gathered was then analyzed and arranged systematically, both from internal and external sources. Systematically, both from internal and external sources, and then described in the form of a narrative. In a narrative format. Based on the results of the literature study review, it can be concluded that all the sources analyzed agreed that assets and liabilities assets and liabilities must be clearly classified based on certain categories, such as current assets, fixed assets, current liabilities, and non-current liabilities followed by appropriate accounting journaling, and with appropriate accounting journaling, which reflects the transactions that have occurred and ensures that the declaration of finances occur and ensure that the declaration of finances reflect the true financial condition financial condition.
Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:This study aims to examine the authenticity of Sahih Bukhari Hadith No. 2112 regarding the right of khiyar through a comprehensive takhrij method to ensure the validity of the evidence in muamalah policy. Additionally, this…
his study examines the mechanism of transmitting legal texts without editorial changes and compares the ijtihad of the four schools of jurisprudence regarding time limits to provide consumer protection solutions in the digital age. The methodology employed is normative legal research using a descriptive-analytical qualitative approach through library research. Data collection techniques involved cataloging hadiths on khiyar from the Kutubus Sittah, identifying the structure of the isnad, and analyzing key vocabulary (mufradat). Data analysis was conducted through stages of isnad criticism to assess the quality of the narrators, systematic analysis of the matn, comparative analysis across schools of thought, and the synchronization of traditional principles with modern economic realities. The research results indicate that the hadiths on khiyar possess exceptional chain of transmission quality within the Silsilah adz-Dzahab tradition, ensuring the text’s accuracy free from distortion over fourteen centuries. Regarding the time limit for khiyar syarat, differing viewpoints were identified: the Shafi’i school limits it to a maximum of three days, while the Maliki school allows a duration of up to 38 days depending on the type of object. In conclusion, the principle of khiyar remains relevant in the digital economy through the transformation of the order cancellation feature as a manifestation of khiyar majelis, as well as the return policy as an application of khiyar aib and khiyar syarat. The implications of this research emphasize that the ethical values of khiyar can serve as a foundation for regulators in refining consumer protection laws to minimize information asymmetry and ensure full consent (antaradin) in every online transaction
Abstract:The legal provisions governing the marriage contract according to the Republic of Indonesia Law No. 1 of 1974 and the Constitutional Court Decision No. 69/PUU-XIII/2015 can be carried out after marriage, because the meaning…
ing of Article 29 paragraph (1) of the Marriage Law is interpreted as long as the parties are bound. The agreement of both parties can submit a written agreement that is accepted by the contract drafter or notary. The Judge's opinion that the relevant application is stated in the Applicant's Marriage Agreement and the legal issues are also acceptable. The legal analysis of the permissibility of the marriage contract arises from the perspective of the law of the contract that the legal provisions of the marriage contract also bind third parties, so that the marriage contract must be registered with the Civil Service Secretariat or the Ministry of Religion. Because the MK decision as it is does not mean anything about registration, whether registration must be carried out immediately or wait for further registration/registration laws. Therefore, the legal consequences of a marriage contract can create legal guarantees for others.
Abstract:Rooted in the differences in educational orientation between senior high schools (academic) and vocational high schools (vocational), there is a need for different approaches to guidance and counseling (BK) management. A…
systematic literature review was conducted to analyze the differences in the implementation of BK management in senior high schools and vocational high schools and to formulate a more responsive management model. The results of the study show that even though the same management framework (planning, organizing, acting, controlling) is used, the implementation of BK management at both levels of education is still not fully adaptive to the characteristics of each orientation. The most significant gap lies in the functions of evaluation and accountability. At the high school level, although the evaluation process is often simple and focuses on administrative output, this practice is still considered to be in line with its academic orientation. However, at the vocational school level, the evaluation function is not only technically weak but also irrelevant to the vocational orientation. This condition shows that BK management in Indonesia needs to be strengthened so that it is truly adaptive to the academic needs of high school students and the vocational needs of vocational school students.