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: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: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: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:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
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:The digital era has significantly transformed lifestyles, particularly in Indonesia, where computer-mediated communication (CMC) now plays a prominent role in human interactions. In public spaces, individuals often prioritize…
itize their digital devices over engaging with those around them. The rise of the internet generation has integrated media and communication into essential elements of daily life. This study focuses on the analysis of hashtag trends related to general elections, such as #capres2024, #cawapres2024, and #pemilu2024, on Instagram, and their influence on user perceptions. It examines the role of hashtags in CMC practices on Instagram during electoral periods. Through the analysis of seven samples, the study reveals that while certain posts align with the electoral purposes of the hashtags, others use these hashtags for visibility without relevance to the elections. The research underscores Instagram’s potential for reshaping political branding and enhancing voter engagement. It demonstrates that the strategic application of hashtags, combined with high-quality visuals and interactive features, can amplify the visibility and impact of political messaging. By integrating CMC and political branding theories, this study presents a framework for understanding how digital tools can foster a more engaged and informed electorate.
Abstract:This research aims to measure the economic resilience of families involved in early marriage in Mayang Village, Jember Regency. Using a mixed methods approach that combines quantitative and qualitative methods, data was…
collected through observation, interviews, documentation, and surveys of 50 respondents who met the criteria. Data analysis using multiple linear regression shows that family income, mother's education level, and access to social assistance programs significantly affect family economic resilience. The data processing in this research uses Descriptive Statistical Analysis to describe the economic characteristics of families, such as income, expenditure, and welfare indicators. The results of this study indicate that early marriage has a significant impact on the economic resilience of families in Mayang Village, as reflected in decreased income and increased health burdens. These findings also highlight the importance of women's economic empowerment programs and improved access to education as efforts to enhance the welfare of families involved in early marriage. Interventions targeting education, health, and changes in social norms are crucial for improving the economic resilience of families in Mayang Village.
Abstract:The Corona Virus Disease 2019 (Covid-19) pandemic was first known to have appeared in Wuhan City, China in December 2019 and was declared a global pandemic by the World Health Organization (WHO) on March 12 2020. This virus…
rus has spread very quickly to several countries in the world, including Indonesia where the Covid-19 pandemic has been designated as a type of disease that causes a Public Health Emergency on March 31 2020. With this determination, mitigation efforts must be carried out in accordance with statutory regulations in emergency response period for handling Covid-19. Tourist attractions have the potential to become a locus for the spread of COVID-19 if there is a gathering of visitors while traveling, causing the need for health protocols in carrying out activities at that location. This research uses qualitative research which aims to gather information about the compliance of people at tourist attractions with the health protocols implemented in Jambi City. The results of this research show that the implementation of the health protocol, namely 5M (wearing a mask, washing hands, maintaining distance, staying away from crowds and reducing mobility) is carried out well and is carried out directly by the government and tourist attraction owners through CHSE (Clean Health Safety and Environment). And the community has good knowledge, attitudes and behavior in complying with the health protocols implemented. The conclusion of this research is that the implementation of health protocols at various tourist attractions in Jambi City has gone well with supervision carried out by the government and tourist owners.
Abstract:Handling diseases in children under five years is very important in public health because they are vulnerable to serious diseases such as pneumonia, diarrhea, malaria and malnutrition. Integrated Management of Childhood…
Illness (IMCI) by WHO and UNICEF is a strategy that combines prevention, treatment and health promotion, including impact counseling to provide education to parents about the importance of disease management and access to health facilities. This research uses a systematic literature review to assess the influence of impact counseling in IMCI on parents' attitudes in bringing children to health facilities. Data was collected from databases such as PubMed, Scopus, and Google Scholar using relevant keywords. Articles that met the inclusion criteria were analyzed quantitatively and qualitatively to measure the effect of counseling on parental attitudes and behavior. The results of the analysis show that impact counseling significantly increases parents' understanding and involvement in children's health care. Counseling reduces anxiety and increases parents' confidence in caring for their child. The use of information technology in counseling makes it easier to access information and support. Counseling also improves access and utilization of health facilities by providing important information about available services. In conclusion, counseling in IMCI has a significant influence on parents' attitudes and behavior in bringing children to health facilities. Counseling helps increase understanding of a child's health, reduces anxiety, and promotes better health practices at home. Ongoing counseling programs are expected to improve child health outcomes and support the overall well-being of the family.