Abstract:This research aims to analyze the role of virtual teachers and teaching robots as transformative innovations in learning systems in the era of artificial intelligence (AI). With the development of AI technology, this research…
earch focuses on how these two technologies can increase learning effectiveness, personalize education, as well as the challenges and opportunities faced in their implementation. The research method used is a literature study with a qualitative approach, collecting and analyzing data from various sources such as journals, articles and reports related to virtual teachers, teaching robots and the application of AI in education. The research results show that virtual teachers and teaching robots are able to provide adaptive solutions in learning, such as 24/7 service, instant feedback, and a more interactive learning experience. However, its implementation still faces obstacles such as emotional limitations, ethical data use, and infrastructure readiness. This study concludes that this innovation has the potential to revolutionize education, as long as it is supported by appropriate policies, improving the quality of technology, and the readiness of human resources. This research provides recommendations for technology developers, educators and policy makers to optimize the use of AI in learning in the future.
Abstract:This research aims to analyze the comparison of character education system curricula in Indonesia and Malaysia, with a focus on the approach, implementation and effectiveness in shaping students' moral values and character.…
haracter. The aim is to identify similarities and differences between the two education systems, as well as provide recommendations for improving the quality of character education in Indonesia. The research method used is a literature study with a qualitative approach. The research results show that Malaysia integrates character education through special subjects such as Islamic and Moral Education, while Indonesia emphasizes the integration of character values in all subjects through the 2013 Curriculum. However, both countries face challenges in implementation, such as a lack of teacher training and gaps between theory and practice. The research results also reveal that Malaysia places more emphasis on religious values and multiculturalism in character education, while Indonesia focuses on the values of nationalism and diversity. Nevertheless, both countries agree that character education plays an important role in forming a generation with noble and responsible morals. Recommendations from this research are the need to increase teacher training, strengthen collaboration between schools, families and communities, as well as develop a more contextual and applicable curriculum. By adopting best practices from Malaysia and adapting them to the local context, Indonesia can increase the effectiveness of character education in forming students who are not only academically intelligent but also have strong character.
Abstract:This study aims to analyze the role of local government treasurers in regional financial management, especially in terms of administration and preparation of accountability reports. Based on the importance of accountability…
ity and transparency in public financial management, treasurers play a key role in ensuring that regional budget management runs well. This study uses a qualitative method with a literature study approach . review ), where data were obtained from books, journals, laws and regulations, and regional financial reports. The analysis was conducted by exploring various concepts regarding the types of treasurers, their duties and authorities, and the challenges faced in the process of preparing regional financial accountability reports. The results of the study indicate that there are three types of regional government treasurers, namely expenditure treasurers, revenue treasurers, and goods treasurers, each of which has its own duties and roles in managing regional finances. The treasurer's duties include recording, reporting, and accountability for budget use, with great authority in managing regional funds. However, significant challenges are faced in the administration process , such as the complexity of the accounting system and limited competent human resources. In conclusion, to improve the quality of regional financial reports, improvements are needed in the financial information system, increased treasurer competence, and better coordination between treasurers and related agencies. Thus, regional financial management can be more transparent, accountable , and efficient
Abstract:Nasi tutug oncom is a traditional Sundanese dish, which is not only a food but also reflects the rich culture and life of the Sundanese people. The purpose of this study examines the uniqueness of nasi tutug oncom and how…
w this dish acts as a tool to express the values, identity, and social dynamics of Sundanese society that continues to evolve in the midst of globalization. The method used is descriptive qualitative method with data acquisition through literature study, interviews with culinary experts and the community, and analysis of how tutug oncom rice is presented in various media, this research tries to reveal the deep meaning behind tutug oncom rice. The research sample is tutug oncom rice. The results show that nasi tutug oncom is more than just food; it symbolizes the hospitality, local wisdom and food security of the Sundanese people. The process of making it, serving it, and eating it, is full of meanings that reflect the values of mutual cooperation, simplicity, and respect for nature. In this era of globalization, nasi tutug oncom faces both challenges and opportunities. On the one hand, this dish can become an Indonesian culinary icon that can be recognized worldwide. However, on the other hand, nasi tutug oncom is vulnerable to changes that can eliminate its uniqueness and original characteristics. This research suggests the importance of preserving and developing nasi tutug oncom without sacrificing its cultural and philosophical significance. Overall, this research shows that food is not just a daily necessity. Through nasi tutug oncom, we can see that food has deep social and cultural aspects, which are important for preserving local cultural diversity.
Abstract:The Department of Education, Youth and Sports is a government agency that operates in the formal and non-formal education service sector as well as in managing education governance in schools. The Department of Education,…
, Youth and Sports has a structural field, one of which is the SUPEG field "General and Personnel Sub-Section", where it deals with a lot of issues related to general and personnel, one of which is incoming and outgoing letters. However, there are obstacles and problems faced, namely that incoming and outgoing letters often have double numbering, some letters cannot be found, the archive process is still manual and there are many other problems. With the existence of this incoming and outgoing mail archive website, it is hoped that it will be useful and can solve this problem at SUPEG in the future. The website was designed using native PHP language and several collaboration languages, namely JavaScript, CSS and others, for the database itself using Xampp. The final result of this research is the production of an Archives Website for Incoming and Outgoing Mail. who can provide information and solve problems that occur in SUPEG "General and Personnel Sub-Section" especially in the correspondence section both within the agency and from outside.
Abstract:This research aims to examine the transformation of Islamic education management in the digital era and its implications for the quality of learning, with a focus on the innovation of technology use in teaching and administration.…
istration. This research uses a descriptive qualitative approach, collecting data through interviews, observations, and documentation in several Islamic educational institutions that have implemented digital technology. Research results reveal that the adoption of technology such as Learning Management Systems (LMS), e-learning platforms, and administrative digitization has improved the effectiveness of the learning process and the efficiency of school management. The findings also indicate that this transformation brings significant changes to the organizational culture, creating higher transparency and accountability in the management of educational institutions. The novelty of this research lies in the comprehensive analysis of the challenges and strategies faced by Islamic educational institutions in aligning technological advancements with traditional values, as well as the emphasis on the importance of continuous training for educators to enhance technological competence. Nevertheless, there are still obstacles such as limited infrastructure and a lack of digital literacy among educators. This research concludes that digital transformation in Islamic educational institutions offers great potential in improving the quality of education, provided it is accompanied by the enhancement of educators' capacities and equitable access to technology
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: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:Kemajuan teknologi telah memunculkan sejumlah strategi yang membantu bisnis menghasilkan lebih banyak uang dari produk mereka. Hal ini menunjukkan kemajuan layanan masyarakat. Oleh karena itu, penggunaan platform seperti…
Facebook, Instagram, dan marketplace yang tidak sepenuhnya mengesampingkan risiko aspek gharar (penipuan) tidak dapat dihindari oleh para pebisnis. Islam mengatur semua aspek kehidupan manusia, termasuk bidang ekonomi. Gagasan maqashid syariah, yang didasarkan pada prinsip maslahah, berfungsi sebagai panduan ketika mengkaji peraturan yang mempromosikan keadilan dan kesejahteraan. Kajian terhadap transaksi yang digunakan dan diedarkan oleh masyarakat tidak diragukan lagi diperlukan mengingat berbagai aplikasi marketplace yang muncul. Dengan menggunakan metodologi deskriptif, penelitian ini berfokus terutama pada kerangka umum untuk menerapkan maqashid syariah pada transaksi komersial melalui marketplace Shopee. Shopee, yang mencakup penjual, pembeli, dan penyedia pasar, memiliki volume penjualan terbesar di antara semua pasar. Meskipun didirikan di negara non-Muslim, Shopee bercita-cita untuk mencapai maslahat melalui prinsip-prinsip bisnis Islam.
Abstract:This study aims to analyze land surface temperature changes in Sorong City, Indonesia using Landsat 8 satellite image data and Google Earth Engine cloud computing platform. With rapid urbanization, understanding the dynamics…
mics of surface temperature is important. Through satellite imagery and cloud computing technology, this analysis provides accurate monitoring of temperature change, supports climate change mitigation strategies, and designs more sustainable cities.