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This study aims to analyze company characteristics as a determinant of conventional and Islamic bank earnings management in several ASEAN countries (Association of South East Asian Nations). The Multiple Discriminant Analysis was applied to determine the differences between Islamic and Conventional Banks. This test was conducted based on Capital Adequacy Ratio, Income Before Tax and Interest, Non-Performing and Changing Loans, and Company's Size in the banks of Indonesia, Malaysia, and Brunei Darussalam from 2014 to 2018. The data obtained from 200 banking entities were analyzed discriminatively. The results showed that there were simultaneous differences between Capital Adequacy Ratio, Earnings Before Tax, Loan Loss Provision, Non-Performing and Changing Loans, and Company's Size as determinants of earnings management between Islamic and conventional banks. Also, it was found that Company's Size was the dominant variable determining the management differences. Based on Discriminant Analysis, there were significant differences in the determinants of conventional and Islamic earnings management. The Changing Loan variable showed the highest contribution in determining earnings management in Islamic banks. Overall, this study found that conventional banks dominated Islamic system in practicing earnings management.

Perawatan diri pada penyandang diabetes 95% tergantung dari individu sendiri, namun juga memerlukan dukungan dari keluarga dan program pemerintah. Deteksi kegawatan pada diabetes dan neuropati diabetes merupakan bagian dari kegiatan tersebut. Tujuan kegiatan pengabdian kepada masyarakat adalah meningkatkan pengetahuan kelompok prolanis tentang kegawatan diabetes melitus dan neuropati diabetes, serta keterampilan melakukan deteksi kegawatan diabetes melitus dan neuropati diabetes. Metode yang dilakukan dalam pengabdian kepada masyarakat ini adalah edukasi yang difokuskan pada deteksi kegawatan diabetes dan keterampilan mengidentifikasi risiko neuropati diabetes. Hasil keterampilan wawancara secara berpasangan didapatkan hasil bahwa seluruh penyandang diabetes (60 orang), menyatakan kulit kering dan pecah-pecah, sebagian besar merasa mudah lelah, merasa kaki mati rasa, kaki kurang peka dan kram. Hasil pemeriksaan lanjutan menggunakan monofilament test untuk mengidentifikasi risiko neuropati, dengan hasil risiko rendah sebanyak 41 orang dan risiko tinggi sebanyak 19 orang. Tindaklanjut dari tenaga kesehatan adalah melaksanakan edukasi kepada kelompok prolanis secara berkelanjutan, sedangkan bagi penyandang diabetes tetap melakukan pemantauan secara mandiri, mengindentifikasi tanda dan gejala yang muncul sehingga tidak terjadi keterlambatan penanganan.

Hard candy is one of the processed products loved by all groups from children to older people. However, hard candy containing sucrose constituent ingredients can trigger the onset of various diseases, including dental caries. The formulation of free sucrose hard candy with herbal pepper is expected to solve this problem. This study aimed to determine the characteristics of sucrose-free hard candy products from herbal pepper oleoresins. This research began with oleoresin extraction of herbal pepper using the UAE (Ultrasound-Assisted Extraction) method as a source of antioxidants and antibacterials. Oleoresin chili herbal medicine is further used to manufacture free sucrose hard candy formula. The research design used in this study used non-factorial RAL with formula variation treatment to manufacture free sucrose hard candy. The main parameters observed in this study were antioxidant activity and inhibitory power against mutant Streptococcus bacteria. The results showed that the higher oleoresin of herbal pepper can increase the content of antioxidants and antibacterial-free Sucrose Hard Candy. Using xylitol and herbal pepper extract can increase the inhibitory power of mutant Streptococcus bacteria in free sucrose hard candy.

Farmers began to implement organic systems when the quality of rice fields decreased. Indonesia has several active volcanoes so that the agricultural land was formed by generally Entisols. Several natural and synthetic soil conditioners were starting to be used to decompose the litter and increase the availability of Entisol nutrients. The research aimed to study the effect of providing biological soil amendments on the chemical properties of Entisols. The demonstration plots scale research were used a completely randomized design with a combination of treatments: (P1) Flooded dolomite control, (P2) Non-flooded dolomite control, (P3) Flooded bio soil-neutralizer, and (P4) Non-flooded bio soil-neutralizer. Parameters of soil chemical properties observed were pH, C-organic (%), N-total (%), P2O5-total (%), K2O-total (%), CEC (c mol + kg-1), total bacteria (CFU mL-1), and total fungi (spores g-1). The chemical properties of Entisols before treatment showed slightly acidic pH, low C-organic, low N-total, low K-total, low P-total, and very high CEC. After applying the soil neutralizer, there were an increase in chemical properties including pH becoming alkaline and neutral, medium C-organic, standards to moderat NPK-total, and high CEC. Flooding treatment did not increase the chemical properties of the Entisols.

The effect of COVID-19 pandemic in February 2020 had changingchanged human consumption pattern. Most people especially for lower and middle communitycommunities, they only be able to fulfils the primary needs. The COVID-19 pandemic had been made some companies done a work termination. Therefore, people is required to sort out and choose needs that are on a priority scale. This article used biplot methods to analyze behavior of the consumers consumer's primary needs during the COVID-19 pandemic. Respondents number of this research are 100 respondents from 4 districts in Java Island who filled out the questioner. In some references, biplot analysis methods focus on agriculture field such as determining the best genotypes and habitats of plants. Rarely of them cosider in economic point of view for example in consumers’ preferences. As we known that biplot analysis is a valuable technique for identifying environtmental condition. It is superior to other statistical methodologies because of its superior predictive accuracy. This method represent a grapics of multivariate data that plot information between the observation and variables in cartesian coordinates. Therefore, the goal of this study examines the consumers' preferences in the Java Island, Indonesia, using biplot analysis to assess preferences of primary needs such rice, cooking oil and margarine in four districts, Bekasi, Madiun, Tasikmalaya, Banyumas, in Java Island were conducted. Regarding to the result of principal component analysis, it shows that consumers have same priority to choose the brand of the cooking oil. It was shown from score of PC1 and PC2 values. The result provide helpful information about the consumer preferences of primary needs during COVID-19 from four districts in Java Island.

The cocoa shell, a by-product of the cacao industry, is a potent source of cellulose, which can be modified into its derivatives in the food industry. One of these derivatives is methylcellulose (MC) that is performed by methylation using dimethyl sulfate. The synthesis process of methylcellulose can affect its characteristics. Food-grade methylcellulose typically had a degree of substitution (DS) ranging from 1.45 to 2.00. This study aimed to determine the optimum conditions for synthesizing food-grade MC and to characterize its properties. The synthesis of MC involved three variables: the concentration of NaOH solution, dimethyl sulfate addition, and methylation temperature. The synthesis of MC was optimized using Response Surface Methodology (RSM) central composite design (CCD) based on its degree of substitution (DS). Several characteristics of the MC were analyzed, including its degree of substitution (DS), oil-holding capacity (OHC), water-holding capacity (WHC), lightness, and crystallinity.The results indicated that the optimal conditions for synthesizing MC were a NaOH concentration of 21.29% (w/v), dimethyl sulfate addition of 3.62 ml, and a temperature of 51.09 C for 180 minutes. The properties of the optimized MC were DS 1.93±0.04, OHC 2.53±0.05 g/g, WHC 3.04±0.10 g/g, lightness 84.32±0.67 g/g, solubility 11.94±1.04% (db), and crystallinity index 40.21%. These research findings provide valuable knowledge about the ideal conditions for synthesizing food-grade MC and offer insights into its properties, thus facilitating its potential applications in the food industry.

Payment for ecosystem services is a conservation strategy designed to offer farmers financial incentives for managing land to provide ecological benefits without disturbing livelihoods. However, the distribution of spatial financial feasibility is challenging when implementing this strategy on watershed scale. This study aimed to develop payment for ecosystem services model to improve quality in lake water catchment. The model estimated incentive values based on the costs of farmers’ losses, water yields, and pollution loads. The potential loss was calculated by determining the income of farmers in lake water catchment spent on land conversion from intensive agriculture to agroforestry. Integrated Valuation of Ecosystem Services and Tradeoffs (InVEST) modeling tool was used to calculate water yield and pollution load. The model was tested with case study approach at Lake Rawa Pening in Indonesia, consisting of nine sub-basins and 75 village administrations. The results showed that the reference compensation for farmers was 1,255.97 USD/ha/year. Considering the spatial distribution of water yields, the incentive for each village varied widely from 891.54 USD/ha/year to 1,557.06 USD/ha/year, even within the same sub-basin. Ten villages had an incentive above 1,450.00 USD/ha/year. However, considering the water pollution load, 26 villages had an incentive above 1,450.00 USD/ha/year with a maximum of 2,024.17 USD/ha/year. Therefore, village boundary should be an analysis unit for determining spatial incentive feasibility rather than a sub-basin boundary. Moreover, the level of water pollution load can become an additional variable to justify the amount of incentives received by farmers.

The existence of rimpu in the Bima area has become a tradition, perception, and expression that indicates the awareness of women in cultivating local clothing without leaving the substance of Islamic teachings and carrying out their religious teachings. This research aims to examine the culture and existence of Bima women from a gender perspective. This research uses qualitative research with a literature study. The results show that the existence of rimpu for women is a means of expressing freedom for women by paying attention to theological and sociological values. Rimpu, which in the modern era has begun to erode and is in a dilemma with contemporary women’s styles, is less concerned about the cultural identity of their area. Therefore, rimpu is an encounter of Islamic teachings with local culture, requiring the involvement of all parties in preserving and caring for it as a local cultural identity

This study was conducted to determine the relationship between knowledge scores and basic gymnastics floor movement skills in phase-E high school students conducted at SMA Negeri 1 Gedangan, Sidoarjo with a total of 109 students. The method used in this study was a comparative survey that compared the results of movement skills and knowledge scores described through a descriptive quantitative approach and correlation analysis conducted using Microsoft Excel and SPSS type 25. The results of the data correlation showed that there was no relationship between skills and students' knowledge of the learning material with a significance value of 0.092 because 56% of students had better skill scores than knowledge scores. Students who had skill and knowledge scores with the same category only 31 students so that the learning process requires interactive teaching materials in order to improve students' knowledge related to the learning material.

Different dangerous and life-threatening complications, such as hypoglycemia, hyperglycemia, and metabolic ketoacidosis are caused by uncontrolled Diabetes Mellitus (DM). Therefore, this study aimed to analyze the effect of psychoeducation with health coaching methods in type 2 DM patients on HbA1c levels. In this context, a quasi-experimental design was adopted with pre-and post-test control group methods. The sample size for the intervention and control groups was 30 type 2 DM patients who were routinely controlled at the Kalijudan Surabaya Community Health Center between March to April 2023 using a simple random sampling method. The intervention group received psychoeducational intervention using the health coaching method with six sessions through 3 meetings and module media, while the control only received module education media. Furthermore, the HbA1c level was taken before and after intervention, and the effect was measured using the t-test. The results showed that pre-test and post-test HbA1c levels were decreased (mean 9.06; 5.98) and increased (mean 9.13; 10.59) in the intervention and control groups, respectively. Psychoeducation with the health coaching method and provision of modules to patients was more effective compared to groups only given modules (0.000). In conclusion, this intervention motivated patients subjected to treatment, facilitated increased personal control, and built confidence in managing diabetes independently. The implication obtained was an increase in the ability of patients to make self-care decisions.

The high demand for fish consumption has an impact on increasing aquaculture productivity and causes the vulnerability of increasing bacterial populations in aquaculture fields, so more rapid handling is needed. The use of phenotypic KIT methods (API 20E) has been applied as a targeted and efficient identification support in targeting better bacterial identification accuracy but often provides unequal results. Method validation is one of the general requirements for the competence of a laboratory evaluation: to provide coherent, interpretable, and accurate results with known uncertainties. The purpose of this study was to validate the API 20E KIT method for the identification of A. hydrophila. The conventional method used as a reference is SNI 7303.1:2015. The validation parameters consisted of determining the limit of detection, sensitivity, and specificity tests, as well as the positive predictive value and negative predictive value. The results showed that the limit of the detection value of the API 20E KIT was at a concentration of 100 CFU/mL with an ID of 99.00%. The sensitivity and specificity values in the positive and negative target samples were 100% with a positive predictive value and a negative predictive value of 0%, respectively. In conclusion, the API 20E KIT method as an alternative test method or rapid test was proven valid for identifying A. hydrophila by the test results using the reference method.

Seablite (Suaeda maritimea) is a plant that grows in salt marshes and furrow soil which is rich in vitamin A content. Seablite is one of the plants that can be used as functional raw materials. Functional salts are salts that have a low NaCl content (less than 50%). The purpose of this study was to determine the effect of the ratio of air and seablite flour on the quality of the functional salt of the seablite. The characteristics of the salt used were moisture content test, ash content, salinity test, NaCl test, and vitamin A test. Salt was prepared by air treatment and seablite t flour, namely 1:5, 1:10, 1:15 and 1: 20. The technique of making seablitefunctional salt is to start by dissolving the seablite flour with water as a solvent. Heating the solution for 10 minutes, filtering using a filter cloth, the resulting filtrate is then deposited for 3 days, the precipitate from the seablite flour solution is then dried for 3 days at a temperature of 65oC, finally weighing the material in the form of seablite plant salt. Based on the results of the quality characteristic research, the difference in the ratio of the solvent ratio to the seablite flour gives a significant difference to the quality characteristics of the functional salt of the seablite plant, the analysis of theyield, water content, ash content, salinity, NaCl content and vitamin A content.

Direct cash assistance is a governmental or social institution intervention that provides financial aid directly to individuals or families in need. To streamline this process, a system is necessary to convert data into predictive information regarding eligibility for direct cash assistance. This research utilizes the C4.5 algorithm and the K-Nearest Neighbor algorithm for predicting eligibility based on factors such as housing status, employment, income, and eligibility status. Using the C4.5 algorithm, Microsoft Excel calculations identified 238 individuals as eligible and predicted 62 as ineligible who were eligible, out of a total of 300 recipients. The accuracy rate from RapidMiner calculations was 93.00%. Regarding the K-Nearest Neighbor method, Microsoft Excel calculations identified 226 eligible and 74 ineligible recipients out of 300. RapidMiner analysis showed an accuracy rate of 76.55% for the 226 eligible recipients and 98.23% for the 74 ineligible recipients.

Purpose This article aimed to examine the moral concepts of peta kapanca ceremony as a tradition of the Bima people at every wedding ceremony. Method This study used an exploratory case study design which mainly depended so much on qualitative taken directly in the Bima Community of West Nusa Tenggara. The data collection applied observation, interviews and documentation and a literature study. In analyzing the data, it used classical hermeneutics and sociology. In addition, the study implemented data reduction, data presentation, and drawing conclusions stages of analysis. Results/findings The results showed that peta kapanca ceremony in the marriage of the Bima community had moral values, comprising how to worship Allah, how to behave and treat oneself and his family and how to behave and treat the society. Conclusion The values contained in the peta kapanca are very relevant to the values in Islamic teachings. Thus, it is necessary for the Bima Regency government, community leaders, traditional leaders, and all levels of Bima society and the younger generation to increase awareness of the importance of preserving and caring for peta kapanca tradition and other local cultural traditions, so that they can grow and develop in line with the Islamic teachings and local wisdoms of Mbojo tribe in Bima.

Purwoceng (Pimpinella pruatjan) is Indonesia’s native herbs that grow in the highlands but its existence is hard to find. The reason is that purwoceng is difficult to cultivate. A controlled factor in cultivation, such as hydroponic types and nutrient concentration, can be used as a solution to this problem. Hydroponic types and nutrient concentration treatments can affect the secondary metabolites and antioxidant activity of the purwoceng root extract produced. This study aimed to determine total phenolic and flavonoid content, as well as antioxidant activity in three different hydroponic systems (nonrecirculating drip, recirculating drip, and nutrient film technique (NFT)) and two nutrient concentrations (1.5‰ and 2.0‰). The combination of recirculating drip with low nutrient concentration was the best treatment to produce an extract with high phenolic and flavonoid content. Purwoceng root extracts from nonrecirculating with high nutrient concentrations produced high antioxidant activity. The characteristics of extracts from recirculating with low nutrient concentrations were similar to those from the nonrecirculating drip. In contrast, extracts from recirculating with high nutrient concentrations were closer to extracts from NFT, proven by principal component and heat map analysis. Antioxidant activity related to total phenolic content, also the presence of betaine and bergapten in purwoceng root extracts.

This study aims to discuss the historiography of standing up Maḥallu al-Qiyām in the cultural expression in Indonesia. This research is classified as qualitative research with a historical approach method reinforced with documentation, interview and observation. To deepen the meaning of Maḥallu al-Qiyām using analysis using the symbolic interpretive theory of Clifford Geertz. Interestingly, the tradition of Maḥallu al-Qiyām becomes a symbolic meaning of the expression of homage to the Prophet Muhammad and has the content of Maḥabbah teachings to the Prophet. This research concluded that standing up Maḥallu al-Qiyām began when Sheikh Tajuddin as-Subkhi started his stand while reading the Prophet’s Mawlīd as a symbol of respect for the Prophet Muhammad. The Maḥallu al-Qiyām has various forms of celebration as a cultural expression in Indonesia, manifested in various forms of celebration in Javanese cultures, such as muludan, srakalan, kekahan, temu manten, manakiban, sema’an al-Qur’an, and respect for newly arrived ulama. Contribution: This article has contributed to discovering the traditions that developed in Indonesia, which intersected with Maḥallu al-Qiyām, thus identifying some expressions of Javanese culture in whose dialectic with standing Maḥallu al-Qiyām.

In the cultivation of cocoa plants there are by-products, one of which is cocoa leaves. This by-product comes from periodic pruning of cocoa plants which has not been utilized optimally. Phenolic compounds contained in the cocoa leaves are known as bioactive compounds which also have a role as antioxidants. The content of bioactive compounds in cocoa leaves can be extracted from plant tissues by extraction method. The objective of this research was to achieve cocoa leaf extract with the highest antioxidant content using the maceration method. Extraction by maceration on old cocoa leaves with a variety of solvents, namely methanol, acetone, and ethyl acetate. The results showed that the extract of old cocoa leaves with methanol as a solvent showed the highest content of polyphenolic compounds. A yield of 7,129% was attained from old cocoa leaves with total phenolic content of 349,952 ± 0,051 mg EAG/g sample, EC 50 antioxidant value of 287,958 ± 0.144, and antioxidant activity of 86,928 % RSA. The yield of phenolic compounds and antioxidant activity contained in cocoa leaf extract (sequentially from the highest) were obtained with methanol solvent, followed by acetone and ethyl acetate solvents.

Academic Frequently Asked Questions (FAQ) service is a service designed to answer academic questions that are often asked by students. A survey conducted on April 12, 2022, to 33 students of the Ahmad Dahlan University Informatics study program showed that 39.4% of students rarely open the FAQ menu on the portal application. Students more often ask questions to administrators and lecturers, but 30.3% of students receive answers that last more than 10 minutes. Chatbot is an artificial intelligence system used to interact with users in real-time to provide information. The use of dialog flow in the system helps manage information and can provide an answer quickly and precisely to users. This research uses the waterfall method, which is a simple classic model with a linear flow system. The User Experience Questionnaire (UEQ) survey results get a score of 1,536 for attractiveness, 1,714 for clarity, 1,375 for efficiency, 1,357 for fixity, 1,536 for stimulation, and 0.964 for novelty. Based on these results, it shows that the application level is above average on the UEQ scale.

The concept of Smart Farming has been adopted by utilizing microcontrollers, sensor devices, and actuators to regulate plant conditions. However, the communication methods with farmers, such as text messaging applications, are considered ineffective due to their limited features, and farmers cannot control monitoring devices. To address this issue, we developed a web-view-based application named Prospherine Smart Farming using PHP, Java, and MongoDB. The Software Development Life Cycle (SDLC) methodology was employed to ensure the proper functioning of the application. This application has comprehensive features that enable farmers to control monitoring devices, even remotely, and provide continuous information about farming conditions. Testing was conducted to ensure that all features functioned properly, and feedback was obtained from farmers. The research results indicate that using the Prospherine Smart Farming Application positively impacts farming activities. With this application, farmers can monitor their farming conditions in real-time and take necessary actions to enhance crop yields. The Prospherine Smart Farming Application can potentially improve agricultural efficiency and assist farmers in tackling challenges in the digital era.

Through the International Class Program (ICP), SMP Muhammadiyah 2 Inovasi Malang facilitates active English learning. Active English learning necessitates consistent actualization practice activities. Schools are expected to maximize the use of online media for educational purposes. This research explores technology-based ICP activities and the media used to optimize ICP program collaboration. This study employs a qualitative research method based on case studies; the data are presented descriptively. The investigation was conducted over the course of six months, from June to November of 2022. Several key informants, including principals, program coordinators, and program participants/students, were interviewed to collect data; they were assigned as research subjects. Additionally, researchers performed field observations and documentation. Data analysis techniques include data reduction, data presentation, and conclusions. The findings indicated that SMP Muhammadiyah 2 Inovasi Malang could take advantage of the Covid-19 pandemic by optimizing online media, such as virtual meetings in the ICP class. Instagram, YouTube, and video production are other media. Another finding is that space, time, and financial constraints can be effectively managed. Differentiated learning requires intensive assistance from Kampung Inggris supplemented by International Student Discussions and project-based learning. Nevertheless, this program must still surmount two obstacles: the low level of student self-confidence and the diversity of student abilities.

The authenticity of God’s revelation is important to study because it might raise doubts among Muslim scholars when it is used for interpretation. The purpose of this study is to examine the authenticity of the revelation using Hasan Hanafi's thoughts as an Islamic thinker who has serious attention to the topic. This study uses a qualitative method and employs literature study. The approach is dialectic and historical. The results of the study show that Hasan Hanafi, in determining the authenticity of the revelation, carried out historical criticism that is free from theological, philosophical, mystical, and spiritual aspects. Hasan Hanafi put forward four instruments to authenticate. First, the text must be in verbatim. Second, the words of the revelation received by the Messenger must be written down at the time of recitation. Third, the transfer is through writing. Fourth, the process of transfer from oral medium to the written one must follow the rigid rules of transfer. He confirms that Qur'an qualifies as an authentic holy book when it is authenticated with historical criticism.

Accurate estrus detection is of paramount importance for optimizing the reproductive efficiency of livestock. Traditional methods are often labor-intensive and subjective. The cow estrus period, which only lasts 12-24 hours in a cycle that repeats every 18-24 days, causes the opportunity to mate or perform artificial insemination to be missed. This study proposes a novel approach that utilizes pose estimation with a deep learning model for real-time estrus detection in female cows. We collected a dataset of annotated images of cows at different estrus stages and developed a deep learning model based on the EfficientPose architecture. The cow estrus parameter analyzed was locomotion activity, which was categorized into lying down and standing classes with an integrated system and LCD-displayed detection results. The Jetson Nano and YOLOv5 algorithms processed the input parameter data with a mean average precision (mAP) of 0.8 and a final loss prediction value of 0.01. If the female cow is classified as active (number of lying down classes < 57,600 classes/h), then the cow is considered to be in the estrus period. This system provides reliable and non-invasive estrus detection, enabling timely intervention for improved reproductive management in cattle farming.

ABSTRAK Jalan kelas IIIC memiliki struktur yang lebih sempit dan biasanya dibangun didekat permukiman penduduk untuk penggunaan pejalan kaki. Selain pejalan kaki, kendaraan motor roda dua juga dapat mempergunakaan jalan tersebut. Permasalahan mulai timbul saat kendaaraan bermotor memiliki kecepatan yang cukup tinggi sehingga membahayakan pengguna jalan lainnya khususnya pedestrian. Untuk mengatasi hal tersebut, pada penelitian ini dilakukan pengembangan X-band speed detector berbasis efek pergeseran doppler untuk kendaraan motor roda dua di jalan kelas IIIC. Detektor yang dibangun mengimplementasikan sensor HB100 dengan frekuensi 10 GHz Adapun efek pergeseran doppler diproses menggunakan Arduino. Parameter yang dijadikan perhitungan diantaranya kecepatan, pergeseran doppler, dan jarak detektor. Hasil pengujian menunjukan bahwa sistem berhasil memiliki akurasi diatas 95% (atau error

This study aims to reveal the interaction of local Javanese culture with an Islamic philosophical approach originating from the Cowongan tradition performed by shamans accompanied by dances with holy ladies and reciting mantras. This tradition is a prayer asking the gods to send down rain. This article emphasised that the Cowongan tradition places mystical power as the dominant element in life, which is embodied in symbols. The study of mysticism is closer to the study of Sufism which presents it as Islamic mysticism with the color of syncretism of religious teachings with local cultural practices embodied by mystical-occult practices as the Penginyongan culture. Contribution: This research contributed to the fact that traditions that are good and acceptable to society can become the law as part of the Urf, which need to be maintained as long as they do not conflict with Sharia.

In the current era of disruption, causality cannot be opposed to religion, so the independence of reason can contribute to the development of contemporary global thought in the Islamic world. This paper seeks to uncover the roots of the periodization of the philosophy of Islamic rationalism in the view of Zaki Naquib Mahmud. The primary data source is three books titled Arabiy baina Tsaqafatain, Tajdid Al-Fikr Al-Arabi, and Al-Ma’qul wa al-La Ma’qul fi Turatsina al-Fikribaik. Research data is a discourse that contains elements of religion and rationalism. The process of collecting data in this study is by studying literature and tracking various references related to the study’s focus. Data analysis techniques are carried out by the method of content analysis. Data validity using a triangulation model, by comparing data and relevant theory. The result of this study is that there are five phases of periodization of the philosophy of Islamic rationalism in the perspective of Zaki Naquib Mahmud, namely simple thinking [misykat] represented by Ali ibn Abi Talib; the lamp of reason [misbah] is characterized by the occurrence of philosophical debates about leadership and the great sin; the lamp glass [Zujajah al Misbah] is marked by the appearance of Bayt al-Ḥikmah in Baghdad; the luminous star [kaukab durriy] represented by the emergence of the Brotherhood of ash Shafa; and the endowed tree [syajarah mubarakah]. In this last phase, Zaki Naquib Mahmud positioned Ibn Rushd’s rationalism as an appropriate representation so as not to regress, even allowing for the realization of the renaissance in the Islamic world. This reflection of thought is expected to be able to inspire the millennial generation of Muslims about the importance of the philosophy of rationalism in the Islamic tradition Contribution: This article contributed to the goal of HTS Theological Studies to promote transdisciplinary aspects of religious studies in the international theological arena on philosophy in literary texts.

Tujuan dari penelitian ini adalah untuk mengetahui masalah yang dihadapi guru Bahasa Indonesia dalam pembelajaran daring selama pandemi COVID-19 di MAN 2 Kota Bengkulu. Lokasi penelitian ini dilakukan di sekolah MAN 2 Kota Bengkulu. Penelitian ini termasuk ke dalam penelitian diskriptif kuantitatif dan populasi dalam penelitian ini adalah semua guru Bahasa Indonesia di Sekolah MAN 2 Kota Bengkulu berjumlah 4 orang. Hasil penelitian menunjukkan bahwa masalah yang dihadapi guru Bahasa Indonesia dalam proses pembelajaran daring selama pandemi Covid-19 di MAN 2 Kota Bengkulu berada dalam kategori terhambat. Hal tersebut didapat dari masing-masing kategori, seperti dalam perencanaan pembelajaran dalam hal ini penyusunan perencanaan pembelajaran oleh guru sebesar 50% menyatakan menghambat, pelaksanaan pembelajaran dari rumah diketahui bahwa sebesar 50% menyatakan menghambat, dan penilaian pembelajaran dari rumah diketahui bahwa sebesar 75% menyatakan menghambat.

Diabetes mellitus is a metabolic disorder disease which is the fourth leading cause of death in Indonesia. The number of people with diabetes in Indonesia shows an increase from year to year, in 2007 people with diabetes reached 14.7% of the population and it is predicted that in 2030 the number of people with diabetes in Indonesia will reach 21.3 million people. Globally, Indonesia ranks fourth in the number of diabetics after India, China and the United States. Herbal medicines from spices have the opportunity to be developed into antidiabetic agents, with considerations of safety, minimal side effects and cheap. Several types of spices have been reported to be used as antidiabetic agents. Cabe jamu, one of the famous spices in Madura, has been reported to have many health benefits. This study will identify the active compounds in cabe jamu that have the ability as antidiabetics by using a molecular docking approach. The results of the study found that cabe jamu has 22 active compounds that have the potential as herbal medicines. Of the 22 active compounds, 10 of them were successfully docked with diabetes aldose reductase protein. The results of this study indicate that the active compounds contained in cabe jamu have the ability as an antidiabetic agent. Based on the strength of the hidrogen bond, and the absence of toxic potential, 3 active compounds from cabe jamu that have strong antidiabetic abilities and no toxic potential were obtained, namely piperine, retrofractamide C, and guineensine.

Pelanggaran nilai-nilai kemanusiaan masih banyak terjadi di berbagai daerah di Indonesia. Sebagai bangsa yang meyakini agama, Indonesia perlu bercermin pada nilai-nilai agama yang mendorong manusia pada tata sosial ideal. Upaya yang dapat dilakukan untuk mewujudkan tata sosial ideal ialah melalui pendidikan. Salah satu aspek penting pendidikan nasional bertujuan membentuk manusia Indonesia yang berjiwa tauhid. Orientasi pendidikan nasional tersebut selaras dengan pengembangan keilmuan Ismail Raji Al-Faruqi yang mendorong pengembangan keilmuan yang berlandaskan tauhid. Menurut Ismail Raji Al-Faruqi di dalam konsep tauhid terkandung konsep kesatuan umat manusia yang mendorong manusia untuk saling menjunjung tinggi harkat martabat manusia. Untuk merealisasikan tujuan pendidikan nasional tersebut, pendidikan nasional memerlukan kurikulum yang berdimensikan nilai tauhid. Oleh sebab itu, Kurikulum Merdeka yang sedang masif dikampanyekan harus ditelaah dimensi tauhid yang terkandung di dalamnya. Penelitian ini bertujuan untuk menganalisis konsep tauhid Ismail Raji Al-Faruqi dalam kurikulum merdeka untuk mendukung pencapaian tujuan pendidikan nasional. Penelitian ini merupakan penelitian kepustakaan. Metode pengumpulan datanya menggunakan metode dokumentasi dan teknik analisis datanya menggunakan analisis isi. Hasil penelitian ini menunjukan bahwa kurikulum merdeka memiliki relasi positif dengan pemikiran Ismail Raji Al-Faruqi berkaitan dengan pemikirannya tentang tauhid. Relasinya ditinjau berdasarkan spirit tauhid yang terdapat dalam profil Pelajar Pancasila dan konsep merdeka belajar. Tauhid dipahami sebagai nilai utama yang menjadi nilai universal. Artinya, nilai tauhid berimplikasi pada semua elemen kehidupan. Sedangkan merdeka belajar dapat dipahami sebagai peluang bagi pendidik untuk melakukan pengajaran penguatan iman.

This article discuss the existence of the Sedulang Setudung tradition in the last 20 years. The development of customs in culture over a long period cannot be seen from the perspective of other cultures; to survive, businesses must have their value system. This study examined the development of the Sedulang Setudung custom in Gelebak Dalam Village, Rambutan District, Banyuasin Regency, from 1999-2019. The method used in this study is the historical method. The Sedulang Setudung custom is one of the successful implementations of the existing value system until now. The philosophical values in every activity and element of this custom become a strong binding and meaning requirement so that the local community always respects it. The development of the Sedulang Setudung custom can be very consistent; since its inception, this custom has existed until today, and its existence is still a pride as a unifying village. The role of the village government and traditional institutions that are the driving force of this custom always ensures that this custom is carried out by its philosophy. Then the community is always enthusiastic about welcoming this custom on every big day of Islam. This harmonization forms a high sense of solidarity in preserving the Sedulang Setudung tradition as the legacy of its predecessors. Artikel ini membahas tentang keberadaan tradisi Sedulang Setudung dalam 20 tahun terakhir. Perkembangan adat dalam budaya dalam jangka waktu yang lama tidak dapat dilihat dari perspektif budaya lain; untuk bertahan hidup, bisnis harus memiliki sistem nilai mereka. Penelitian ini mengkaji tentang sejarah perkembangan adat Sedulang Setudung di Desa Gelebak Dalam, Kecamatan Rambutan, Kabupaten Banyuasin, dari tahun 1999-2019. Metode yang digunakan dalam penelitian ini adalah metode sejarah. Adat Sedulang Setudung merupakan salah satu implementasi yang berhasil dari sistem nilai yang ada sampai sekarang. Nilai-nilai filosofis dalam setiap kegiatan dan unsur adat ini menjadi syarat pengikat dan makna yang kuat agar masyarakat setempat selalu menghormatinya. Perkembangan adat Sedulang Setudung bisa sangat konsisten; Sejak awal, adat ini telah ada hingga saat ini, dan keberadaannya masih menjadi kebanggaan sebagai pemersatu desa. Peran pemerintah desa dan lembaga adat yang menjadi penggerak adat ini selalu memastikan bahwa adat ini dijalankan sesuai dengan filosofinya. Kemudian masyarakat selalu antusias menyambut adat ini pada setiap hari besar Islam. Harmonisasi ini membentuk rasa solidaritas yang tinggi dalam melestarikan tradisi Sedulang Setudung sebagai warisan para pendahulunya.

Highlight Research • Milkfish silage oil fatty acid profile • The quality of pure fish oil from milkfish silage (Chanos chanos) • The effect of using bromelain and papain enzymes Abstract Milkfish has a high nutritional content, especially fat content. The processing of milkfish oil into pure oil has not been done much. Proper processing is needed so that the fatty acids contained in fish can be utilized optimally for pharmaceutical and medical needs. Enzyme extraction is known to extract fish oil with better quality than the heating method. The aim of this research was to study the effect of the enzymes bromelain and papain on the quality of pure fish oil from milkfish silage by treating different body parts used. The experiment was carried out with Factorial Complete Randomized Design with three replications involving two factors. The first factor was the type of enzyme using two types of enzymes, namely bromelain and papain with a concentration of 15%, the second factor used was the difference in body parts that was whole fish, flesh, and waste (head, viscera, and bones). The results showed that the type of enzyme had no significant effect on the quality of fish oil, but the different treatments of fish body parts had a significant effect on the quality of the fish oil produced. The best treatment was adapted from fish oil treated using the bromelain enzyme with the flesh. This treatment resulted in yield of 1.25%, density 0.903 g/mL, FFA content of 0.56%, and peroxide value of 7.64 meq/kg.

The problem of educated unemployment has increased from year to year, this is due to the paradigm that the output of graduates from higher education is as a job seeker, so the application of accommodator learning styles in entrepreneurship learning is very relevant to solving these problems. The purpose of this study is to measure the accommodator learning styles of students in entrepreneurship learning and to examine the effect of accommodator learning styles on entrepreneurial learning on student entrepreneurial spirit. The research method used is experimental and ex-post facto explanatory. The population and sample in this study amounted to 35 respondents in the experimental class. Data analysis using qualitative descriptive analysis and t test. The results indicated that the learning style of the accommodator showed that the majority of students were classified as active experience, for the assessment of the student portfolio the results were very good and good. the application of the accommodator learning style was able to grow an entrepreneurial spirit by 55.3%. Permasalahan pengangguran terdidik mengalami kenaikan dari tahun ke tahun, hal ini disebabkan oleh paradigma bahwa output lulusan dari perguruan tinggi adalah sebagai seorang job seeker, sehingga penerapan gaya belajar akomodator pada pembelajaran kewirausahaan sangat relevan untuk memecahkan permasalahan tersebut. Tujuan penelitian ini yaitu untuk mengukur gaya belajar akomodator mahasiswa pada pembelajaran kewirausahaan dan menguji pengaruh gaya belajar akomodator pada pembelajaran kewirausahaan terhadap entrepreneurial spirit mahasiswa. Metode penelitian yang digunakan adalah eksperimen dan ex-post facto yang bersifat eksplanasi. Populasi dan sampel dalam penelitian ini berjumlah 35 responden pada kelas eksperimen. Analisis data menggunakan analisis deskriptif kualitatif dan uji t. Hasil penelitian mengindikasikan gaya belajar akomodator menunjukkan mayoritas mahasiswa tergolong dalam active experientation, untuk penilaian portofolio mahasiswa hasilnya nilai sangat baik dan baik. penerapan gaya belajar akomodator mampu menumbuhkan entreperenurial spirit sebesar 55,3%.

This study determines effects of raw material feed (derived from corn, bran, soybean pods, concentrates and Indigofera zollingeriana local to Magelang) on the performance of native chicks. Performance was measured by feed consumption, body weight gain, Feed Conversion Ratio (FCR), mortality, and morbidity. This experiment used Completely Randomized Design (CRD) with three different feed treatments, and each treatment consisted of 30 free-range female chicks as replicants, from 0-4 weeks old. Super native chick feed was formulated by trial and error by mixing all ingredients: corn, bran, soybean pods, Indigofera zollingeriana, and premix. After mixing, a proximate test determined the nutritional content of the feed. Feed was then administered to chicks. Quantity of feed was administered according to age. The results obtained in the study were analyzed descriptively and statistically using the Variance Test (ANOVA) for the variables of body weight gain, feed consumption, and FCR. The Kruskal Wallis test was used via SPSS 26 program for mortality and morbidity variables with three treatments (T1, T2, and T3) and three replications. Each treatment consisted of 30 research individuals. Results showed that the super native chicks on varied protein diets had a significant difference in performance (P0.05), with feed 3 performing the best feed 3 produced a feed consumption of 430.20 g/chick and body weight gain of 174.67 g/chick, along with 2.46 FCR, 0% mortality, and 3.33% morbidity. The conclusion this study is holistic feed made from local ingredients with the addition of Indigofera zolliengeriana had a significant effect on increasing average daily gain, increasing feed consumption, and reducing feed conversion ratio (FCR) in native super chick.

Tugas Akhir adalah mata kuliah terakhir yang ditempuh oleh mahasiswa sebelum lulus dari perguruan tinggi. Tahapan tugas akhir yang dilalui kebanyakan mahasiswa biasanya adalah pendaftaran, ujian proposal, penelitian, dan ujian pendadaran. Seluruh tahapan tersebut dikelola menggunakan alat bantu berupa sistem pengelolaan tugas akhir. Alat bantu bisa berupa aplikasi spreadsheet, pengolah kata, hingga berbasis aplikasi. Akan tetapi, kelemahan dari alat bantu yang digunakan selama ini adalah fungsionalitas yang masih terpisah-pisah atau belum terintegrasi. Sebagai contoh, sebagian ada yang hanya mengelola pendaftaran saja, atau hanya pembimbingan dan ujian saja. Hal ini menyebabkan proses pengelolaan tugas akhir menjadi kurang efektif dan efisien. Penelitian ini mengusulkan pengembangan aplikasi pengelolaan tugas akhir yang terintegrasi mulai dari pendaftaran hingga ujian pendadaran. Pengintegrasian dilakukan dengan mengembangkan model rekomendasi penguji pendadaran berbasis text mining dengan vector space model yang menghasilkan ranking beserta rekomendasi jadwal pendadaran secara otomatis. Hasil penelitian menunjukkan bahwa model rekomendasi penguji masuk klasifikasi excellent recommendation dengan nilai MAP 99%. Hasil penelitian ini selanjutnya bisa diterapkan dan dimanfaatkan oleh para pengelola tugas akhir di perguruan tinggi di Indonesia.

ABSTRAK Tujuan penelitian ini yaitu: 1) untuk mengetahui hasil perbedaan kemampuan keterampilan berpikir kritis siswa antara diajar strategi problem based learning dengan inquiry. 2) mengetahui perbedaan antara motivasi berprestasi tinggi dan rendah terhadap keterampilan berpikir kritis siswa. 3) mengetahui perbedaan interaksi antara problem based learning dan motivasi berprestasi terhadap keterampilan berpikir kritis. Populasi penelitian ini 93 siswa kelas XI MIPA SMA Muhammadiyah 2 Surabaya. Sampel diambil secara acak. Sedangkan metode pengumpulan data dengan menggunakan instrument terdiri angket motivasi berprestasi dan tes hasil belajar untuk mengetahui keterampilan berpikir kritis siswa. Analisis data yang digunakan dengan teknik analisis varians dua jalur (ANAVA). Berdasarkan penyajian data dan pembahasan disimpulkan : 1) strategi pembelajaran problem based learning lebih baik dari pada inquiry terhadap keterampilan berfikir kritis siswa. 2) terdapat perbedaan yang signifikan antara motivasi berprestasi tinggi dan motivasi rendah terhadap keterampilan berpikir kritis siswa. 3) strategi pembelajaran dan motivasi berprestasi berpengaruh terhadap keterampilan berpikir kritis siswa. Kata kunci: problem based learning, inquiry, motivasi berprestasi, berpikir kritis ABSTRACT The aims of this research are: 1) to find out the results of differences in students' critical thinking skills between those taught with problem based learning and inquiry strategies. 2) knowing the difference between high and low achievement motivation on students' critical thinking skills. 3) find out the difference in the interaction between problem based learning and achievement motivation on critical thinking skills. The population in this study were 93 students of class XI MIPA SMA Muhammadiyah 2 Surabaya. Samples were taken randomly. While the data collection method using an instrument consisting of achievement motivation questionnaires and learning outcomes tests to determine students' critical thinking skills. Data analysis used two-way analysis of variance (ANAVA) technique. Based on data presentation and discussion, it can be concluded: 1) problem based learning strategy is better than inquiry on students’ critical thinking skills. 2) there is a significant difference between high achievement motivation and low motivation on strudents’ critical thinking skills. 3) learning strategies and achievement motivation have an effect on students’ critical thinking skills. Keywords: problem based learning, inquiry, achievement motivation, critical thinking

The main challenge that facial recognition introduces is the difficulty of uneven lighting or dark tendencies. The image is poorly lit, which makes it difficult for the system to perform facial recognition. This study aims to normalize the lighting in the image using the Multiscale Retinex method. This method is applied to a face recognition system based on Principal Component Analysis to determine whether this method effectively improves images with uneven lighting. The results showed that the Multiscale Retinex approach to face recognition's correctness was better, from 40% to 76%. Multiscale Retinex has the advantage of dark facial image types because it produces a brighter image output.

Indonesia is predicted to experience a demographic bonus between 2015 and 2035. With the abundance of productive human resources, Islamic education institutions must be ready to manage their human resources with the right strategy to implement. Management of human resources from Al-Quran's perspective is the right choice in an Islamic educational institution, and this management has been implemented in integrated Islamic schools. In this research, a case study will be taken at SDIT Insan Cendekia Boyolali, which is considered useful in implementing human resource management. The implementation carried out by SDIT Insan Cendekia Boyolali starts from four management components: 1) Planning, 2) Organizing, 3) Controlling, 4) Actuating has implemented Al-Qur'an perspective management. Likewise, in the implementation of the principles of human resource management, namely: 1) The principle of monotheism, 2) The principle of justice and welfare, 3) The principle of deliberation, 4) The principles of efficiency, effectiveness, and productivity, 5) The principles of discipline, integrity, and loyalty, 6) The principle of division of authority and responsibility, 7) The Ukhuwah Principle. There are still some deficiencies in the implementation, but educators can already felt the results.

Introduction: Hyperglycemia is one of the typical symptoms of patients with diabetes mellitus. This systematic review aims to systematically review the research evidence related to the effects of leg exercise on increasing the value of the ankle-brachial index in patients with diabetes mellitus. Methods: This study used a systematic review with the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) approach. We identified 85 articles from Scopus, 34 from Pubmed and 401 from ProQuest. The keywords used in the search were "Foot Exercise", "Buerger Allen Exercise" and "Diabetes Mellitus". The inclusion criteria for this study were 1) Interventions with a focus on the Buerger Allen Exercise and 2) papers published in English. The deadline for publication was between 2014 and 2019. Results: After going through the selection process, 8 articles were deemed to be relevant for inclusion in this systematic review. One effort to overcome the interference of lower limb circulation is through physical exercise in the form of leg exercises. The exercises that can be applied are Buerger Allen Exercises. Conclussion: The simplest examination that can be done to detect any interference with lower limb circulation is to measure the value of the Ankle Brachial Index (ABI)

Indonesia one of the countries exposed by corona virus disease (Covid-19), so the government seriously form task force covid-19. Medan City is the provincial capital of North Sumatra have been exposed to corona virus disease (covid-19) until now starting on a sunday first in june had there are about 500 cases handled by the task force. Is an established by the provincial governments north sumatra to provide us with information in guarding the legal the spread of this virus . It be good or bad the performance of a cluster of a duty in perform this function or assessed by the community. One of the community assessment is a community satisfaction index. In determining community satisfaction index, used the quality and tangible service, responsiveness, reliability, assurance and emphaty. Dimensions tangible facilities team covering physical task force, equipment and personnel the task force. Dimensions responsiveness covering the readiness the task force in inform the community. The reliability covering the ability of the task force in providing services of information real and accurate. Dimensions assurance covering the ability of the task force knowledge related to the spread of covid-19. Dimensions emphaty covering an empathy team task force on the community of the City of Medan. Based on the research done, task force the Province of North Sumatra considered satisfied by the community of the City of Medan.

This study is aimed to measure Rural Bank performance through a Quantitative Aspect approach based on the RGEC Methods. The financial ratios used are Loan to Deposit Ratio, Non-Performing Loans, and Return on Assets, The objects of the research are the Conventional Rural Banks in Indonesia with totally 1,545 companies, where whole population being the study sample. The data calculated were conveyed from the Indonesian Banking Statistics Period 2015 - 2019, through the Financial Services Authority website, then being analyzed by using Descriptive Statistics method. Descriptive statistical method is a way of collecting and presenting data in the form of data centralization so that the data provide useful information. The results of the study shows that the Performance of Rural Credit Banks in Indonesia in the 2015 - 2018 period based on the quantitative aspect approach was generally stated as good category. By considering the height of NPL, it is indicated that Rural Bank Management is more prudent in providing financing which is marked by good category LDR value.. The positive impact of the management's prudent way is the high level of Rural Banks profitability that is measured by the ROA value in good category.

This study discusses the government structure of Palembang during the Japanese occupation in 1942-1945, especially regarding the Syu government. The research method used is historical or historical research methods. The purpose of this research is to increase knowledge and dig deeper into the history of Palembang City and also to highlight the historical traces of the Palembang regional political system during the reign of Japan. This research is related to the Syu government system or called Residency. The results of this study are that before the Japanese came and colonized the archipelago, the Palembang area had rules made by the Dutch and customary law then Japan arrived in Sumatra and issued a new law called Seirei (Osamu Seirei), this rule book discusses military government, which levels consist of Syuugun (residence), Bansyuu (sub-residence), Gun (district), and Son (sub-district), the unique thing is that even though it seems to have changed, in fact, the constitutional structure is the same as the previous system but only changes in terms. Penelitian ini membahas tentang struktur pemerintahan Palembang pada masa pendudukan Jepang tahun 1942-1945 khususnya mengenai pemerintahan Syu. Metode penelitian yang digunakan adalah metode penelitian sejarah atau historis. Tujuan dari penelitian ini untuk menambah ilmu pengetahuan serta menggali lebih dalam mengenai sejarah di Kota Palembang juga mengangkat jejak historis dari sistem politik daerah Palembang saat berkuasanya Jepang. Penelitian ini terkait sistem pemerintahan Syu atau disebut Keresidenan. Hasil dari penelitian ini adalah sebelum Jepang datang dan menjajah wilayah nusantara, daerah Palembang telah terdapat aturan yang dibuat Belanda serta hukum adat kemudian Jepang tiba di Sumatera dan mengeluarkan sebuah Undang-undang baru bernama Seirei (Osamu Seirei), kitab aturan ini membahas tentang pemerintahan militer, yang mana tingkatannya terdiri atas Syuugun (Karesidenan), Bansyuu (sub karesidenan), Gun (distrik), dan Son (subdistrik), uniknya walaupun terkesan berubah tetapi sebenarnya susunan ketatanegaraan ini sama dengan sistem sebelumnya namun hanya mengalami pergantian istilah.

This paper aims to examine the company's performance problems as measured by book or market value by analyzing the proportion of executive directors, proportion of independent directors, board size, female directors, audit committee meetings, institutional investors, and the company's capital structure. This study uses the company's assets and capital as control variables. The paper object consists of 382 companies excluding the financial sector listed on the Indonesia Stock Exchange from 2016 to 2020. The study used purposive sampling techniques in collecting the research data. Data is processed using multiple regression methods with SPSS and Eviews statistical applications. The results showed that executive directors, independent directors, female directors, audit committee meetings, and institutional investors had no significant effect on ROA or Tobin's Q. While the board size proved to have a significantly positive relationship to Tobin's Q but not significantly related to ROA. On the other hand, the capital structure proved to be significantly negatively associated with ROA but significantly positively related to Tobin's Q.

Research aim: This study aims to measure the extent and the determinants of voluntary graphics disclosure in Laporan Keuangan Pemerintah Daerah (LKPD) or Local Government Financial Statements in Indonesia. Design/ Methodology/ Approach: This study used 197 audited LKPD in Indonesia, comprising 155 regency governments and 32 district governments. The financial statements of these 197 local governments were examined to measure the extent of voluntary graphics disclosure and investigate the potential determinants of voluntary graphics disclosure. This study used multiple regression analysis to examine the determinants (performance, level of dependency, location, education background, and competency) of voluntary graphics disclosures. Research findings: The results indicate a low extent of voluntary graphics disclosure in the LKPD in Indonesia. The average voluntary graphics disclosure rate is 44.88%, demonstrating a lack of usage of voluntary graphics disclosure. The results also indicate that only performance has an insignificant effect on the extent of voluntary graphics disclosure. Practitioner/ Policy implication: The findings regarding voluntary graphics disclosure in LKPD should be of concern to regulatory authorities and standard setters in Indonesia. Research limitation: This study focuses on measuring the extent and the determinants of voluntary graphics disclosure practices among 197 local governments in Indonesia. Hence, the sample of this study is limited to the local governments employing graphics in providing information in their financial statements for the year 2015. Keywords: Local Government Financial Statements, Local Government, Voluntary Graphics Disclosure Type of article: Research paper JEL Classification: H70

We discovered a blank point in the study of palm oil conflicts in Indonesia, namely abandoned land. This is critical in determining the ontology of the conflicts that frequently occur between palm oil firms and communities surrounding plantation areas, conflicts that are generated by land rights. We conducted research in the Bengkayang district. Observations, desk studies, and in-depth interviews that we conducted revealed that there were four main factors causing land to be indicated as abandoned in the area of palm oil companies' cultivation rights (HGU). First, inconsistencies and uncertainties in HGU determination procedures, for example, produce challenges and tensions with indigenous groups. Second, data fabrication practices by related parties, including local governments, result in inaccurate information. Third, the lack of formal legal rights over customary land makes maintaining land ownership claims difficult for groups. Fourth, unequal acknowledgment of traditional regions' sovereignty leads to inequity in natural resource management. The phenomenon of abandoned land in this study occurs due to the duality of property rights, which reduces land productivity. The ontological implications of this research concern land development and management, regulatory simplification in maintaining customary land rights, and contemplation of overlapping land rights. This research increases understanding of the dynamics of development and management of abandoned land. [ABSTRACT FROM AUTHOR]

Abstract: This study aims to analyze the Sharia Non-Banking Financial Industry (henceforth INKB) performance in Indonesia based on the criterion of sharia maqashid and its inclusive contribution. This study's population is the Sharia IKNB, with the samples include sharia insurance companies, sharia finance companies, sharia pension funds, and pawnshop companies. The data in this study were analyzed using the Simple Additive Weighting method. The study results show the highest five ranks of Sharia Maqashid Index performance calculation, namely, in respective order, DPLK Muamalah, Reindo Syariah, Asuransi Takaful Indonesia, Sarana Multigriya Finansial, and lastly is Pegadaian Indonesia. To overcome the structural poverty that has been a prominent unfinished issue and often neglected by the state, it requires the ability and sensitivity to respond to the low class' turmoil by the sustainable economy, environment, and financial industry media. The Sharia IKNB must contribute to the public in becoming the frontline in improving the structural poverty system and leading industry in achieving the highest sharia objective, to maintain the life sustainability of humans, nature, economic resource, and other life aspects of the society. Abstrak: Penelitian ini bertujuan untuk menganalisis kinerja Industri Keuangan Non Perbankan Syariah (selanjutnya INKB) di Indonesia berdasarkan kriteria maqashid syariah dan kontribusinya yang inklusif. Populasi penelitian ini adalah IKNB Syariah, dengan sampel perusahaan asuransi syariah, perusahaan pembiayaan syariah, dana pensiun syariah, dan perusahaan pegadaian. Data dalam penelitian ini dianalisis menggunakan metode Simple Additive Weighting. Hasil studi menunjukkan lima peringkat tertinggi penghitungan kinerja Indeks Maqashid Syariah, yaitu di masing-masing urutan, DPLK Muamalah, Reindo Syariah, Asuransi Takaful Indonesia, Sarana Multigriya Finansial, dan terakhir adalah Pegadaian Indonesia. Untuk mengatasi kemiskinan struktural yang selama ini menjadi isu menonjol yang belum terselesaikan dan sering diabaikan oleh negara, diperlukan kemampuan dan kepekaan dalam merespon gejolak kelas bawah oleh media ekonomi, lingkungan, dan industri keuangan yang berkelanjutan. IKNB Syariah harus berkontribusi kepada masyarakat menjadi garda terdepan dalam memperbaiki sistem kemiskinan struktural dan industri unggulan dalam mencapai tujuan syariah yang setinggi-tingginya, menjaga keberlanjutan kehidupan manusia, alam, sumber daya ekonomi, dan aspek kehidupan masyarakat lainnya.