Abstract:This study aims to determine the type of the taxes in school financial management. This study use basic qualitative or descriptive research approach with data collection techniques in this study are interviews and documentation.…
ntation. The data analysis use are data presentation and verification. The result of study obtained information about the type of taxes paid by SMA Negeri 13 Surabaya, namely Value Added Taxes and Income Taxes. At the SMA Negeri 13 Surabaya, transparency in the use of taxes in scholl is making accountability reports. The school treasure makes transparent accountability reports related to the use of tax funds in detail to interested parties. In order to comply with applicable tax regulatioms, SMAN 13 Surabaya several things, namely; [1] understand the applicable tax regulations in the school area; [2] identify relevant tax liabilities; [3] conduct tax planning to minimize the tax burden as much as legally possible; [4] register as taxpayer; [5] collect and make timely payment of taxes; [6] conduct tax reporting in accordance with applicable regulations.
Abstract:Cybercrime has become a serious challenge in the digital age, requiring a dynamic legal approach to respond to this threat. This study aims to investigate legal developments in the application of criminal sanctions against…
st cybercrimes. Through a critical analysis of various cases and regulatory developments, this study will explore the effectiveness of criminal sanctions applied in tackling cybercrime.
This research method includes comparative law analysis, case studies, and interviews with criminal law experts. Research findings will include the evolution of the concept of cybercrime, the legal challenges faced in enforcing criminal sanctions, and the impact of the application of criminal law on cybersecurity levels
The results of this study are expected to provide in-depth insight into the progress of criminal law in responding to cybercrime, as well as provide a basis for further improvement and development in the relevant legal framework. The practical implications of this research are expected to help authorities, legal professionals, and academics in understanding the dynamics of criminal law related to cybercrime, so as to formulate policies that are more effective and responsive to evolving cybersecurity threats.
Abstract:This research aims to describe the thoughts on educational reform by several prominent figures in Minangkabau. These figures are Abdul Karim Amrullah, Abdullah Ahmad, Rahmah El-Yunusiyah, and Sheikh Sulaiman Ar-rasuli. The…
he research method used is the library research research method, library research is research carried out using library literature. The data collection process focuses on collecting various sources and relevant data, scientific literature, and other writings related to thoughts on educational reform in Minangkabau. The results of the research show that there are thoughts about educational reform carried out by several prominent figures in Minangkabau such as Abdul Karim Amrullah, Abdullah Ahmad, Rahmah El-Yunusiyah, and Sheikh Sulaiman Ar-rasuli. The results of the thinking of these figures were to change the education system from halaqah to madrasa, organizing the place of study with a classroom system, using classical books as the main learning source, adding general subjects such as arithmetic, natural sciences and so on. Among the legacies of figures who contributed greatly to Islamic education in Minangkabau are Sumatra Tawalib Padang Panjang, Adabiah School, Diniyah Putri Padang Panjang, and MTI Canduang. It is hoped that the results of this research will be able to guide progress in the field of education, especially Islamic education in Minangkabau, then this research is also expected to be able to become a reference and benchmark for further research on different topics.
Abstract:One part of public policy is education policy. A policy arises because there is a problem that requires appropriate handling, so that the policy can be used as a guide. Formulating education policy is a process of formulating…
ating reforms for actions that are relevant and acceptable to common sense to resolve various problems related to education. This research uses qualitative methods and is included in the library research category. The data sources were obtained from primary books and journals related to the theme, the data analysis technique used descriptive analytical methods. The results of this research include: that the first time Islamic education was in the motherland was in line with the arrival of Islam to Indonesia. Through long dynamics there are three phases. First, during the Old Order the government slowly paid attention to Islamic education. Second, in the new order, during this period madrasas achieved equality with public schools. In the third period of reform, Islamic education in this period has developed advanced, the curriculum, then Islamic education is also paid attention to by disbursing a budget of 20% of the APBN.
Abstract:The purpose of writing this research is to find out how Islamic education was during the Umayyad era and find out its role in the development of Islamic education. During the Umayyad dynasty, the education pattern was decentralized.…
centralized. Students who seek knowledge do not only study with one cleric, but go to other cities to continue and deepen their knowledge. The study of science in this period was centered in Damascus, Kufa, Mecca, Medina, Egypt, Cordova and several other cities, such as: Basrah and Kuffah (Iraq), Damascus and Palestine (Syam), Fustat (Egypt). The research method used is literature study by searching for relevant study material from trusted sources. The results of this research are the same as during the time of Rasulullah SAW and Khulafaur Rasyiddin. At this time, mosques and kuttabs are still used as educational institutions, apart from that, educational institutions have also developed. The role in the development of Islamic education is that Islamic education must be able to integrate reason and revelation to become a harmonious unity, the existence of student exchanges, translation of books or knowledge from foreign languages to national languages, educational facilities in urban centers of government
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.