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Several accounting education institutions have adopted an experiential learning model through business game simulation to enhance students' ability in understanding course material and increase their competence. MonsoonSIM is a platform that provides business simulations packaged in the form of web-based games that offer students the experience of running a business virtually. This research examines the effectiveness of using MonsoonSIM in increasing student competency in the Accounting Information Systems (AIS) course from the perspective of TAM and UTAUT theory. This study is quantitative research with a survey approach. The sample for this research was 102 students who used MonsoonSIM as a learning medium for the AIS course. This study confirms that Perceived Ease of Use, Facilitating Condition, and Social Influence regarding the use of MonsoonSIM have a positive significant influence on Students’ AIS competence. Then, the higher student’s competence in AIS, the better Students’ Learning Outcome. However, Perceived Usefulness and Perceived Enjoyment of MonsoonSIM do not affect significantly on Students’ AIS Competence. This study support of the use of business game simulation in accounting education institutions to enhance the better understanding of AIS.

Inflation is a condition wherein the general level of prices for goods and services in an economy continually rises. Predicting inflation serves as a crucial link in establishing future inflation values. The dynamic nature of inflation allows for changes over time, forming a nonlinear model capable of providing more accurate inflation predictions. This research aims to examine and compare the effectiveness of GARCH/ARCH and LSTM models in predicting inflation data.The results of the study indicate that the LSTM model proves to be the superior choice for predicting inflation with higher accuracy when compared to the GARCH model. The GARCH model produces more accurate predictions of future inflation periods, as evidenced by the Mean Absolute Percentage Error (MAPE) value of 2.6814%. This value signifies the extent of the comparison between the actual and predicted model values. In contrast, the LSTM model yields a Mean Absolute Error (MAE) value of 0.00895358, demonstrating its superior accuracy.Therefore, the findings of this research can be considered a valuable reference for a country looking to predict inflation more effectively. Utilizing advanced time series models, such as LSTM, can enhance the accuracy of inflation predictions, providing policymakers with valuable insights for informed decision-making

This article discusses the solution of the linear Navier-Stokes-Korteweg model in considering slip boundary conditions. This model is often used to describe the two-phase flow of fluids, where there is a phase change at the interface known as the capillary effect. To overcome the impact of the capillary effect, Korteweg developed the Navier-Stokes model by incorporating the element of capillary into the Navier-Stokes equations. The results of this article show that the Korteweg-type Navier-Stokes model has a solution for the coefficient case with . The emergence of this coefficient case is related to the condition of the roots of the characteristic equation of the model described in this article.

Purpose This study aims to develop and test a technology acceptance model for a satellite-based hydrometeorology early warning system in Indonesia.Design/methodology/approach The model was developed by extending TAM, through the inclusion of three additional variables: trust (T), image (I), and information quality (IQ). Thus, the proposed model involves seven variables: Perceived Usefulness (PU), Perceived Ease of Use (PEU), Attitude to Use (AU), Intention to Use (IU), trust (T), image (I), and Information Quality (IQ). For model testing purposes, data were collected from 100 users through a survey conducted in three Indonesian provinces: Central Java, West Kalimantan, and Riau. The analysis consists of measurement model analysis, structural model analysis, and model fit test. The analysis was conducted using partial least squares structural equation modeling (PLS-SEM).Findings The model was proven to be fit, valid, and reliable, with all hypotheses being confirmed. In the context of a satellite-based hydrometeorology early warning system, perceived usefulness (PU) positively and significantly influences the attitude to use (AU). Furthermore, perceived usefulness (PU) also has a positive and significant impact on the intention to use (IU). Additionally, perceived usefulness (PU) is shown to be affected by external factors, namely trust (T) and image (I). Perceived ease of use (PEU) is found to have a positive and significant impact on attitude to use (AU). Furthermore, perceived ease of use (PEU) is influenced by external factors specifically image (I) and information quality (IQ). The attitude to use (AU) is found to have a positive and significant effect on the intention to use (IU).Originality/value An extended Technology Acceptance Model (TAM) to test the acceptance of disaster early warning system technology is rare, even though the technology is vital.Research limitations/implications In terms of generalization, this study is limited to the acceptance of the satellite-based hydrometeorology early warning system in Indonesia. Future research should apply the model to other contexts to test its applicability and stability.

This study aims to enhance students' problem-solving skills and learning outcomes on data presentation and interpretation in the form of pie charts and measures of the center of the data in the single data. This research is a collaborative classroom action research (PTKK). The study employs the Problem-Based Learning (PBL) model, conducted at SMP Negeri 2 Salatiga in class VII B with 32 students. The results indicate an improvement in students' problem-solving abilities for each indicator. In cycle I, the student's ability to understand the problem was 36.2 %, which increased by 42.2 % to 78.4 % in cycle II. Furthermore, students' making a plan skill in cycle I was 51.2 %, increasing by 26.9 % to 78.1 % in cycle II. The student's ability to execute the plan increased by 19.6 % from 55.7 % in cycle I to 75.3 % in cycle II. The student's ability to look back and reflect in cycle I was 42.2 %, and in cycle II, it was 75 %, an increase of 32.8 %. The study also showed an improvement in learning outcomes. In cycle I, the classical student mastery level was 40.6 %, with an average learning outcome of 67.2. In contrast, in cycle II, the classical student mastery level was 75 %, with an average learning outcome of 78.2. In this case, the classical student mastery level increased by 34.4 %, with an average student learning outcome increase of 11. Based on these results, the Problem-Based Learning (PBL) model can enhance students' problem-solving abilities

Existing research on the influence of motivation on an honest budget has overlooked the roles of certain dark personality traits, management control, and perceived fairness. This study aims to explore the moderating role of Machiavellianism, management control, and fairness in the relationship between internal and external motivation and honest budget reports. This paper comprised two experiments that evaluated the main effect of motivation and moderator effects of the above factors. The first experiment involved 72 graduate students from various Indonesian universities studying accounting or financial management, and the second experiment included 261 undergraduate students from similar fields. Participants were divided into internal and external motivation groups, further randomized into fairness and management control groups, creating eight distinct groups. Each group received a specific scenario corresponding to their allocated group. The results demonstrated that internal motivation had a stronger influence on honest reporting than external motivation (F (1, 257) = 60.36, p < 0.001). However, Machiavellianism weakened this relationship (F (3, 257) = 6.24, p < 0.05). Under complete management control and perceived fairness scenarios, individuals driven by internal motivation reported budget more honestly compared to those with external motivation group under basic management control and perceived unfairness scenarios (F (4, 253) = 4.95, p < 0.001). This analysis contributes to understanding honest budget reports by distinguishing between internal and external motivations and recognizing the moderating roles of Machiavellianism, management control, and fairness. These insights could help organizations design effective budgeting systems and control mechanisms to reduce budgetary slack and improve performance.

Abstrak Perbankan syariah terus menerus mengembangkan inovasi baru dan digitalisasi produk agar dapat memberikan pelayanan terbaik bagi nasabah dan masyarakat Indonesia secara keseluruhan. Salah satu inovasi baru itu disebut BSI Mobile yang akan menjadi aplikasi perbankan yang sangat lengkap dan dapat memenuhi kebutuhan nasabah. Tujuan penelitian ini untuk menganalisis factor-faktor apa saja yang mempengaruhi kepuasan nasabah dalam menggunakan layanan aplikasi BSI mobile di kalangan generasi milenial. Peneltian ini bersifat kuantitatif. Sampel yang digunakan dalam penelitian ini menggunakan purposive sampling dengan kriteria tertentu. Data diperoleh dari kuesioner berbentuk google form sebanyak 122 responden. Penelitian ini menggunakan data analisis regresi berganda. Temuan penelitian menunjukkan variabel kemudahan, kepercayaan, keamanan, kemanfaatan, dan fitur produk syariah berpengaruh signifikan terhadap kepuasan nasabah. Hal ini dibuktikan dari hasil uji regresi bahwa nilai koefisien lebih kecil dari pada 0,05. Implikasi dalam penelitian ini memberikan informasi bagi bank untuk mengembangkan kemampuan layanan mobile banking, serta menempatkan kemudahan penggunaan dan kandalan pelanggan secara tepat dan dengan demikian menarik minat penggunaan mobile banking sebagai media untuk melakukan transaksi perbankan syariah khususnya dikalangan generasi milenial. Kata kunci : Perbankan syariah, Digitalisasi, Mobile banking Abstract The purpose of this study is to analyze the factors that influence customer satisfaction in using BSI mobile application services among the millennial generation. This research is quantitative. The sample used in this study used purposive sampling with certain criteria. Data obtained from a questionnaire in the form of google form as many as 122 respondents. This study uses multiple regression analysis data. The research findings show that the variables of convenience, trust, security, usefulness, and features of Islamic products have a significant effect on customer satisfaction. This is evidenced from the results of the regression test that the coefficient value is less than 0.05. The implication of this research is to provide information for banks to develop mobile banking service capabilities, as well as place the ease of use and customer reliability appropriately and thereby attract interest in using mobile banking as a medium for conducting Islamic banking transactions, especially among the millennial generationKeywords: Shariah banking, Digitization, Mobile banking

This article presents discourse texts in Sufism culture, especially about the meaning of dhikr and the spiritual values inherent in Sufi discourse texts. For this reason, researchers are trying to explore the concept of dhikr of the Tarekat Sheikh through a discourse study approach. This is because every living and healthy dhikr has its own special features which lie in its special message in the bias of revelation through culture and life. Researchers try to offer the concept of Sufi dhikr of Sheikh Ahmad Tet, considering that the tradition of dhikr is a reflection of Islamic culture. The aim of this research is to explore the meaning of the word dhikr through expressions in the manuscript of the book 'Secrets of Bainal Haq', as a form of discourse text that supports social-spiritual relationships.To understand this, researchers used Foucault's theory of discourse study, with analytical descriptive methods. The steps that researchers took were data collection, data processing, and interpretation of research data, which results in understanding the words and meaning of Sufi discourse texts. Therefore, the results of this research reveal that Sufi dhikr has similarities in social-spiritual values, a balance between the dimensions of faith and shari’ah, the dimensions of knowledge and worship, the dimensions of culture and morals, and the dimensions of language and culture which is the representation of religious culture traditional practices.

This article outlines a view of the origins of language according to Hegel's dialectical perspective. This stems from the author's understanding of Hegel's concept which states that the substance of the mind originates from the spirit. This article explains that history originates from a spirit that introduces itself through thought and intuition. In this context, the activity of speaking has higher value than the written word; and listening activities have higher meaning than reading activities. Therefore, intelligence-linguistics crosses historical and cultural periods, developing from the free movement and power of the mind. Researchers use four stages of the historical method, namely heuristics, verification, interpretation and historiography. This article uses Hegel's dialectical theory with a historical philosophy approach. This research aims to interpret Hegel's dialectical logic and philosophical ideas in understanding the emergence of language, as a linguistic interaction. The results of this research show that, by utilizing dialectical and intuitive logic, one can hear the intuitive phenomenon of the existence of language features such as utterances, words and abstract phonemes. On that basis, someone is able to explain and express verbal or linguistic expressions flexibly in a concrete discourse event. On this basis, someone is able to think epistemologically and linguistically. Artikel ini menguraikan pandangan tentang asal mula munculnya bahasa menurut perspektif dialektika Hegel. Hal ini bermula dari pemahaman penulis tentang konsep Hegel yang menyatakan bahwa substansi pikiran bersumber dari roh. Artikel ini menjelaskan bahwa sejarah bersumber dari roh yang mengenalkan dirinya melalui pikiran dan intuisi. Dalam konteks ini, aktivitas berbicara lebih tinggi nilainya daripada kata-kata yang tertulis; dan aktivitas mendengar lebih tinggi maknanya daripada aktivitas membaca. Oleh karena itu, inteligensi-linguistik melintasi periode sejarah dan budaya, yang berkembang dari gerakan dan kekuatan pikiran yang bebas. Peneliti menggunakan empat tahapan metode sejarah (historical method), yaitu heuristik, verifikasi, interpretasi, dan historiografi. Penelitian ini bertujuan menginterpretasikan logika dialektis Hegel dan ide-ide filosofisnya dalam memahami munculnya bahasa, sebagai suatu interaksi linguistik. Artikel ini menggunakan teori dialektika Hegel dengan pendekatan filsafat sejarah. Hasil penelitian ini memperlihatkan bahwa, dengan memanfaatkan logika dialektis dan intuitif, seseorang dapat mendengarkan fenomena intuitif keberadaan fitur-fitur bahasa seperti ucapan, kata, dan fonem abstrak. Atas dasar itu, seseorang mampu menjelaskan dan mengekspresikan ungkapan verbal atau kebahasan secara fleksibel dalam suatu peristiwa wacana yang konkret. Atas dasar itu pula seseorang mampu berpikir secara epistemologis dan linguistik.

This article explores three primary perspectives regarding the concepts of tradition and religion. Despite the prevailing tendency among modern Muslim communities to separate tradition from religion, this research presents a contrasting view. For instance, Seyyed Hossein Nasr investigates the essential relationship between tradition and religion, formulating a new approach grounded in perennial philosophy. Additionally, Abdurrahman Wahid significantly contributes by defining tradition and religion within the discourse of localism, providing profound insights into how they mutually shape the cultural and social identity of modern Muslim society. On the other hand, Nurcholish Madjid proposes that tradition and religion are parallel within the concept of the Great Tradition, offering a unique understanding of their interrelation. Utilizing a comparative study method, this article analyzes the perspectives of these three scholars on tradition and religion. This research is expected to provide valuable insights and stimulate further discussion on the intricate relationship between tradition and religion in the context of modern Muslim thought.

Purpose — The growth and development of MSMEs are increasing rapidly. In order to gain customers and survive in an intensely competitive and uncertain market, MSMEs should improve their knowledge and technology, have a good understanding of electronic commerce, and expand their network relationships. This research aims to analyze the influence of accounting knowledge, understanding of e-commerce, and network relationships on the performance of MSMEs. Method — This study employs a quantitative research approach, conducted through a survey. Data were acquired by distributing questionnaires to MSME owners. The sample for this study comprises 96 MSMEs in the city of Yogyakarta, Indonesia. The independent variables in this study include accounting knowledge, understanding of e-commerce, and network relationships, while the dependent variable is the performance of MSMEs. To test the proposed hypotheses, this research utilizes multiple linear regression analysis with SPSS software for data processing. Result — The results of this research show empirical evidence that accounting knowledge, the use of e-commerce, and network relationships have a positive and significant effect on the performance of MSMEs. Contribution — This research examines the roles of accounting knowledge, the use of e-commerce technology, and business networks in MSMEs. These aspects have not been widely studied by previous researchers. The study provides new insights for MSMEs to improve performance from both internal perspectives, such as accounting and e-commerce adoption, and external perspectives, such as expanding business network relationships.

Abstract: This article analyzes Nasr’s thoughts concerning human spirituality and compares Jung’s perspective on the Human soul in the modern era. This article uses a comparative study with a hermeneutical approach to the understanding meaning of spirituality in the contemporary era. The method of this study is library research focusing on Man and Nature and Modern Man in Search of the Soul written by Nasr and Jung. The author uses content analysis to understand the book written by Nasr and Jung. This article concludes that spirituality is critical in modern era as a discourse on religion and humanity. Abstrak: Artikel ini menganalisis pemikiran S.H. Nasr tentang spiritualitas manusia dan hendak mengkomparasikan dengan pandangan Carl G. Jung akan jiwa manusia pada era modern. Artikel ini menggunakan studi komparatif dengan pendekatan hermeneutika dalam memahami makna spiritualitas pada era modern. Metode dalam artikel ini adalah studi pustaka dengan fokus kepada buku Man and Nature Spiritual Crisis of Modern Man yang ditulis oleh S.H. Nasr dan Modern Man in Search of the Soul yang digarap oleh Carl G. Jung. Penulis juga menggunakan analisis isi untuk memahami buku yang ditulis baik oleh Nasr maupun Jung. Artikel ini menyimpulkan bahwa spiritualitas adalang sangat penting dalam era modern sebagai diskursus dalam agama dan kemanusiaan.

This research is motivated by the existence of an interesting phenomenon that occurs in society today. Such as acts of terrorism that often occur in society, one of which is by carrying out suicide bombings as an implementation of jihad. The series of actions by the western media was manipulated and disseminated that the actions of the Muslims were an act of resistance by Muslims against non-Muslims. As a result, the meaning of jihad experiences a narrowing. Wahbah Az-Zuhaili in his book wants to explain that jihad does not have a narrow meaning like the understanding of most people, especially terrorist perpetrators. The understanding that has led to terrorism includes Fundamentalism, which is a view that is upheld on beliefs, religious, political, and cultural. Also, religious schools of thought tend to interpret religious texts rigidly and literally (textually). Other views such as radicalism, extremism, and separatism also tend towards terrorism. This has led to many deviations from the true meaning of jihad. According to Wahbah Az-Zuhaili, acts of terrorism are very contrary to the teachings of Islam, such as causing damage everywhere, creating panic, and spreading fear among the people. He explained that jihad and terrorism are different things because terrorism has the connotation of all attacks, intimidation, destruction, or violations of the interests of the state without any rights, without ceasefire or declaration of war. Whereas jihad is carried out based on rights, jihad has consequences for the existence of rights, while terrorism will have consequences for the absence of rights. According to him, the greatest jihad in Islam and the greatest is with ideas and dialogue, not by violence and acts of war. And there are many other meanings of jihad.

Heavy metals have high toxicity that can cause water pollution. Cadmium (Cd) level in the water can interfere with fish physiology and result in excessive oxidative stress. Histopathological damage to the fish organs can use as a biomarkers providing early warning of environmental changes due to toxicants. This research was conducted in March – April 2021 using the survey method. Sampling was carried out three times a span of every two weeks at three stations along downstream water of the Gembong River, Pasuruan, East Java. Parameters observed included heavy metal content of Cd in the water and Mystus nigriceps organs, histopahtology of the liver, kidneys, and gill of Mystus nigriceps, and water quality as supporting data (temperature, pH, DO, and COD). Observation result of the heavy metal level of Cd in the water and Mystus nigriceps organs have exceeded the specified threshold. Tissue damage to the liver, kidneys, and gills as necrosis, cell degeneration, and hyperplasia mild to moderate. The highest damage was found at station three, each damage value of 70.7% liver, 59.9% kidney, and 70.9% gills. Water quality measurements result of temperature, pH, DO and COD still optimal supporting fish life. Based on the resulting study, it can conclude that there is a relationship between the amount of damage and the Cd levels in the water and Mystus nigriceps organs. The higher Cd level caused higher damage to the organs.

The integration of science and religion means the fusion of science and religion. But it is not completely mixed because it has its characteristics. The integration of science and religion is likely to happen in the Islamic paradigm because it is based on the concept of tawhid. Science and religion need to cultivate awareness of holistic and comprehensive education. This study aims to explain and analyze the integration of science and religion, especially in the Islamic education system, using library research, which collects data by understanding and studying theories from various literature related to research. The results of the study concluded that the integration of science and technology has implications for Islamic education, among others: first, it has implications in terms of curriculum, delivering students the desire and ability to conduct research (research) in the fields of science to find then the "connection point" with the objective reality that occurs in religious areas. Second, implications in the teaching and learning process, teachers develop creative imagination. The role of teachers with the power of creative imagination is to create certain methods so that students can absorb lessons quickly and completely. And third, implications in the aspect of religious social education. With an integrative paradigm, students will be invited to think holistically and impartially in living the plurality of beliefs and religions to foster mutual respect and respect for differences in religious beliefs.

This research aims to analyze the influence of information asymmetry, religiosity, organizational culture, and regulatory enforcement toward fraud tendency of village government officials. This study employed a survey approach as the method to obtain data. Regression analysis was used to test the proposed hypotheses. From seventy-one respondents working as village government administrators in thirty-five villages in Magetan Regency, East Java Province, this study has found that information asymmetry, religiosity, organizational culture, and regulatory enforcement significantly affect the village government officials’ tendency to commit fraud.

This study aims to analyze the effect of sharia governance and customer relationship marketing on muzakki loyalty. In this study, sharia governance was divided into six variables, i.e. transparency, accountability, responsibility, independence, fairness, and sharia compliance. Whereas customer relationship marketing was divided into four variables, i.e. trust, communication, commitment, and customer intimacy. We employed survey as a preferred method to obtained data. The samples of this study consisted of 200 muzakki (zakat payer) at amil zakat institutions (LAZ) in Yogyakarta, Indonesia. The data was analyzed using OLS regression techniques. The results of this research found that transparency, fairness and sharia compliance have a positive significant effect on customer loyalty, while accountability, responsiveness, and independency do not have significant effect on customer loyalty. Regarding the variable of customer relationship marketing, the result showed that communication, trust, and customer intimacy have a positive and significant effect on muzakki loyalty while commitment has no effect. It can be inferred that sharia governance and customer relationship marketing partially have a positive effect on muzakki loyalty.

Abstract This research discusses the estimation of the parameters for Gompertz’s law and Makeham’s law using the Maximum Likelihood Estimation method. A numerical approach to estimate the parameters of Gompertz’s law is the Newton-Raphson method. In the Makeham’s law, we use the Lagrange multiplier method to solve constraints of 0.001

Abstract This research discusses the calculation of the premium of term life-insurance based on sharia principles. The difference between the conventional method and the sharia principle is in the concept of interest rates. In this research, the concept of interest in the conventional method is replaced by the Return on Investment (ROI) that changes stochastically following the Langevin type model. The Monte-Carlo simulation is applied to generate the ROI with some initial values. On the mechanism of premium management, we apply the system without a saving element and the Al-Mudharabah relationship where the participants will get a sharing-profit of the operating surplus if they don’t make a claim until the end of the agreement period. We assume that the administrative expenses only charged in the first year. Therefore, the operating surplus will be greater after the first year. In addition, we do 20 times of Monte–Carlo simulations to generate the ROI with initial value are 7.5%, 9%, and 10%. The result shows that the annual premiums become smaller when the ROI become greater and vice versa. This is because the company get a smaller return when the initial of ROI is small. So the annual premium will be greater. The annual premium for male participants is greater than women because the rate of death of men is greater than women. The other factors that make the annual premium more expensive are length of the agreement and greater compensation. Keywords: Langevin type model, stochastic differential equation, system without a saving element, Al-Mudharabah principle, Monte–Carlo simulation. Abstrak Penelitian ini membahas mengenai perhitungan dana premi asuransi jiwa berjangka berdasarkan prinsip–prinsip syariah. Perbedaan antara metode konvensional dengan prinsip syariah adalah pada konsep tingkat bunga. Pada penelitian ini, konsep bunga digantikan dengan nilai Return on Investment (ROI) yang berubah secara stokastik mengikuti model tipe Langevin. Simulasi Monte–Carlo diterapkan untuk membangkitkan nilai ROI menggunakan beberapa nilai awal. Pada mekanisme pengelolaan dana premi, kami menerapkan sistem tanpa unsur tabungan dan hubungan Al-Mudharabah dimana peserta akan mendapatkan bagi hasil atas surplus operasional jika peserta tersebut tidak melakukan klaim sampai akhir masa perjanjian. Kami mengasumsikan bahwa biaya administrasi hanya dibebankan pada tahun pertama. Sehingga surplus operasional akan menjadi lebih besar setelah tahun pertama. Selain itu, kami melakukan 20 kali simulasi Monte–Carlo untuk membangkitkan ROI dengan nilai awal 7.5%, 9%, dan 10%. Hasil menunjukkan bahwa premi tahunan akan semakin kecil jika nilai awal dari ROI membesar dan sebaliknya. Hal ini disebabkan oleh keuntungan perusahaan yang kecil jika nilai awal ROI semakin kecil sehingga premi tahunan haruslah lebih besar. Premi tahunan untuk peserta laki-laki cenderung lebih besar daripada premi tahunan peserta wanita. Hal ini karena tingkat kematian laki-laki lebih tinggi daripada wanita. Faktor lain yang membuat premi tahunan lebih besar adalah lamanya masa kontrak asuransi dan kompensasi yang semakin besar. Kata kunci: Model tipe Langevin, persamaan diferensial stokastik, sistem tanpa unsur tabungan, prinsip Al-Mudharabah, simulasi Monte–Carlo.

Seagrass has important ecological functions, namely as a nursery-grown, spawning and protection areas for marine biota. In the world, there are 60 species of seagrasses, and in Indonesia, there are 14 species from 7 genera. The waters of North Sulawesi store a high potential of seagrass ecosystems. This study aimed to observe the distribution of seagrass from the Bahoi, Manembo-Nembo, and Tandurusa coast, North Sulawesi, Indonesia. Sampling carried out at the lowest ebb at the lunar or full moon phase. The method used for sampling is random, both for transect and squared lines. The results showed that from the Bahoi, Menembo-Nembo and Tandurusa coast, ten seagrass species from 7 genera and two families were found, namely Enhallus acoroides, Cymodocea rotundata, Cymodocea serrulata, Halodule uninervis, Halodule pinifolia, Halophila minor, Halophla ovalis, Syringodium isoetifolium, Thalassia hemprichii, dan Thalassodendron ciliatum. Information on seagrass distribution in an area can be taken into consideration for the government and related agencies in drafting a regulation in the management of seagrass ecosystem resources.

Jurnal ini menunjukkan bahwa hadis hendaknya tidak selalu dipahami secara tekstual, namun memperhatikan sosio-historis dan konteks hadis tersebut. Kesimpulan ini menjawab pemahaman hadis tentang salah satu identitas Muslim yang membedakan dengan umat lain, yaitu memelihara jenggot. Pemeliharahaan jenggot dalam konteks kekinian tidaklah menjadi satu-satunya identitas Muslim sebagaimana pada masa awal Islam, jenggot telah menjadi trend fashion yang dilakukan oleh siapapun tanpa melihat ada nilai teologis atau tidak. Beberapa ulama hadis berbeda pendapat dalam memahami hadis memelihara jenggot. Pertama ulama yang memahami hadis tersebut secara tekstual, seperti Nasīr al-Dīn al-Albanī, Abū Muḥammad bin Ḥazm, Abd Al-Azīz bin Abd Allāh bin Bāz. Mereka berpendapat memelihara jenggot merupakan perintah Nabi Muhammad saw. yang harus dilaksanakan dan merupakan bagian dari sunnah. Kedua ulama yang memahami hadis tersebut secara kontekstual, seperti al-Syarbasī, al-Qaradāwī, dan Syuhudi Ismail. Mereka berpendapat memelihara jenggot pada hadis tersebut merupakan anjuran dan bukan merupakan perintah. Penulis menggunakan teori pemahaman teks, double movement Fazlur Rahman, dalam memahami hadis memelihara jenggot dalam konteks kekinian. Pendekatan sosio-historis juga penulis gunakan untuk menemukan makna konteks ketika hadis tersebut muncul, kemudian penulis korelasikan dengan konteks kekinian.

In the implementation of teaching and learning activities, the teacher needs to know the teaching components such as teaching methods because without using methods, teaching and learning activities do not work as expected. Teaching methods as a path to provide opportunities for students in many kinds of lessons, because those are the efforts of the teacher in guiding, directing, or organizing learning in a series of activities that the students learn to accept, understand, respond, possess, master and develop it. Teaching methods are one effective and efficient way that teachers use to convey that subject matter, as well as coaching, direction, learning organizers so that children can experience all kinds of subjects. While there are factors that influence the number of teaching methods are as follows: a) Objectives of various types and functions. b) Students who have varying degrees of maturity, c) Situations of various conditions, d) Facilities that different in quality and quantity, e) Teachers’ personality that different in professional abilities.

Permendiknas No. 22 of 2006 concerning Content Standards states that the School-Based Curriculum (KTSP) containing several main subjects and local contents (mulok) which must be given in all education levels. Guidance in reading the yellow book (BMK) is one part of curriculum development on local content in MTs Salafiyah Syafi’iyah Putra who emphasizes the mastery in reading the yellow book. Assistance is carried out in learning activities, which include various methods, such as khataman, discussion, and lecture as an effort to master the yellow book, as material for students to face the madrasah competency test, which we need to know that there are two competency that must be mastered by MTs Salafiyah Syafi’iyah Putra students as one of the requirements for graduation.

Deterioration in the quality of seaweed cultivation in coastal Situbondo District of Banyuputih caused by several factors. One of these factors, such as suitability and environmental quality of coastal waters, become a major factor in cultivation. The study of aim to determine the relationship between environmental carrying capacity and the development of Eucheuma cottonii seaweed. The research method was carried out with the main supporting data collection, parameter growth analysis, spatial analysis using Geographic Information Systems (GIS), analysis of environmental carrying capacity, and strategies for developing seaweed cultivation. Evaluation of the parameters of the waters in the Banyuputih Subdistrict region can categorize as fulfilling the requirements for the development of seaweed cultivation using the floating raft method. The results of the analysis of land suitability for the development of seaweed cultivation divided into several categories, including very appropriate: 340.80 ha, as appropriate: 440.35 ha and incompatible: 720.97 ha. Effective land area for the development of seaweed cultivation 230.48 (60% of the area is very suitable) with the number of rafts that can operate is 50,223 units. The strategy for developing seaweed cultivation in Banyuputih sub-district that needs to be applied is to refer to the management of the ecological-based aquatic environment, technological aspects in seaweed cultivation and regional arrangement by the carrying capacity of the environment.

This paper examined the effect of obedience pressure on real earnings management. It also also investigated whether the relationship between obedience pressure and real earnings management is moderated by individual’s religiosity level. Religiosity is an individual believed as sources of ethical value that would normatively affect the management ethical decision. Prior studies have documented that management decision could be influenced by obedience pressure, however, there is limited study that specifically tested the effects of obedience pressure and religiosity on real earnings management. This study utilized a laboratory experiment with a 2 x 2 (obedience pressure x level of religiosity) factorial design involving 89 participants. This study found that individuals under obedience pressure were more likely to perform real earnings management than control group. However, religiosity did not significantly mitigate the association between obedience pressure and real earnings management. There is no significant effect of individual’s religiosity level on real earnings management decision.

The Rawa Danau Panggang (Panggang Lake Swamp) in Hulu Sungai Utara Regency stretches as far as 5,390.7 Ha. This swamp has a large ecological, economic and fisheries resource potential. One of its potentials is lais fish (Cryptopter spp) and plankton which are food sources for these fish biota. The purpose of this study was to determine the food composition of fish lais (Cryptopter spp) and the characteristics of Rawa Danau Panggang waters. The research method used analysis of gastric contents with the largest section index based on Natarjan and Jingran in Effendi (2002) and storet methods for supporting water quality data. The research results exhibited that the food composition found in the lais fish stomach (Cryptopter spp) was diverse. Lais fish were classified as omnivores. Phytoplankton groups have 27 genera from 3 phyla, Zooplankton 6 genera from 2 divisions, and Nekton 1 genera from 1 division. The contents of the gastric stomach (Cryptopter spp) are mostly from the phytoplankton group. The highest genus is 5, namely Navicula with IP = 26.71%, Diatoma with IP = 20.33%, Tabellaria with IP = 12.43%), and Nitzschia with IP = 8.54%, which are genera of Phylum Chrysophyta, and Gonatozygon with IP = 5.35 % which is the genera of Phylum Chlorophyta. The zooplankton group consumed by this fish has far less diversity and abundance compared to phytoplankton group. Plankton consumed by lais fish is determined by the characteristics of Rawa Danau Panggang waters. DO, pH and BOD dominate the characteristics of Rawa Danau Panggang waters.

The precise determination of the dead time is essential in a chromatography system as it is a primary parameter for the determination of other secondary parameters such as the adjusted retention time, relative retention time, retention factor and retention index. Several of the indirect methods used for the determination of the dead time in this study were iteration, nonlinear, spreadsheet and statistics methods, which were implemented using the ANSI C programming language. The calculation of each method was tested with temperature and column variations for measuring the retention time of a n-alkane homologous series and accuracy analysis of each mathematical method (indirect method) to the marker substance (direct method). Changes in the temperature and column variations (type, polarity and column length) affected the calculation of the dead time values but did not affect its accuracy. The value of the dead time generated by the non-linear method was relatively high, with errors above 10%, while the other methods utilized are quite good with errors below 8% regardless of the column and temperature variations.

Artikel ini membahas bukti grup multiplikatif 2Un menggunakan aturan kanselasi. Lebih jauh, juga dibuktikan bahwa grup tersebut merupakan grup siklik menggunakan hubungan isomorfisma grup dengan grup Un. [In this article, we prove the multiplicative group 2Un using the cancellation law. Futhermore, we also prove that 2Un is a cyclic group using an isomorphism property.]

Paper ini menguji pengaruh keadilan distributif terhadap niat pindah kerja dengan memasukkan instrumen promosi sebagai variabel mediasi dan prestasi kerja sebagai variabel moderasi dan mediasi. Penelitian ini dimotivasi oleh adanya tingkat perpindahan kerja karyawan yang semakin tinggi, khususnya di industri perbankan. Kami melakukan survey secara on-line terhadap 139 karyawan perusahaan perbankan di Indonesia. Berdasarkan hasil analisis regresi, penelitian ini menemukan bukti bahwa (1) keadilan distribusi berpengaruh positif signifikan terhadap instrumen promosi, selanjutnya instrumen promosi berpengaruh negatif signifikan terhadap niat pindah kerja, (2) prestasi kerja memoderasi pengaruh instrumen promosi terhadap niat pindah kerja, (3) keadilan distributif berpengaruh positif signifikan terhadap prestasi kerja, dan (4) prestasi kerja berpengaruh negatif signifikan terhadap niat pindah kerja. Namun, berdasarkan analisis jalur, pengaruh keadilan distributif terhadap niat pindah kerja cenderung berpengaruh langsung yang tidak dimediasi oleh instrumen promosi maupun prestasi kerja.

Celukan Bawang port is located in Buleleng Regency, Bali, Indonesia. The area of Celukan Bawang Port has a coral reef ecosystem that is very rarely found in Indonesian ports. The coral reef has an important role for coral reef fish as their habitat. This study aims to conduct coral reef fish in the Celukan Bawang port area. A survey was conducted by using UVC (Underwater Visual Census) method at four (4) stations in October 2019. The coral-reef fish family identified in this research consisted of 853 individuals belonging to 14 families and 34 species. The dominant family were Pomacentridae (63.53%), Labridae (25.21%), Achanthuridae (2.70%), Chaetodontidae (1.17%), and Ptereleotrididae (1.17%). The most abundant species were Dascyllus trimaculatus (2270 ind/ha), Halichoeres prosopeion (1550 ind/ha), and Pomacentrus coelestis (95 ind/ha). Shannon-Wiener diversity index value was 2.414, and there were no dominant species observed.

The term ‘Tasawuf Nusantara’ (archipelago’s sufism) gets influence from two major models of sufism order: falsafiyah order and sunniyah order. The former was popularly called as monoism, while the latter was dualism. This study is to formulate a conceptual framework of Abdurrahman Wahid (or mostly known as Gus Dur)’s idea on tasawuf. The typical ground of Gus Dur’s sufism is under analysis on the basis of both orders. This study uses a descriptive approch to research in order to address a fundamental question: which one of these two models of tasawuf that Gus Dur could be included? After gathering data, the conclusion of this study is that Gus Dur has been grounded in the monoism order which is later framed into islamic religiousity, indonesia nationality, and mistycal spirituality.

To increase the extraction power of a wind power system, the system must work at peak power. This paper presents maximum power extraction and control systems using a modified perturb and observe algorithm (MP&O) to achieve high efficiency maximum power extraction of wind turbines that connected to permanent magnet synchronous generators (PMSG). To get maximum power from PMSG, MP&O controls the duty cycle of synchronous buck based on the output power of the 12 pulses rectifier. The simulation results show that MP&O can work optimally at every change of wind speed. MP&O was also tested and compared with simple P&O in terms of ripples under stable conditions, response speed and ability to obtain maximum energy output. The average efficiency and convergence time achieved by MP&O are 99. 24% and 0. 71s.

Background & Objectives : Local exhaust ventilation system (LEV) is one of the most common engineering controls methods for the chemical agents in workplaces. This study aimed to determine the efficiency assessment of the LEV system for control of Fe2O3 dust in the process of oxide screen unit at iron making in steel industry . Methods : The LEV system with an extensive network of ducting including 17 hoods was investigated in a cross-sectional study. The First, variations and contradictions of the system and process were compared versus documentation (system plans), then hood Efficiency Assessment accomplished by using of the dust concentration measurement besides of the each hood (source), at two status ON and OFF of LEV system (Repeat three times), by NIOSH 500 method. Results : Result of statistical test between the concentration of pollutants at two status ON/OFF of LEV system, in 7 of 17 hoods, didn’t show significantly different (P

The very quick development of age impact on all human life aspects, especially related to the development of thought, religious affairs, diversity and uniformity in a world where all human beings live in. The issues which often arise in the recent years are those related to pluralism and human rights which are widely discussed, especially studies in Indonesia. The impact of the development of age in which people with all different views and thoughts makes pluralism and human rights placed in different positions. Therefore, pluralism and human rights sometimes led to conflict among the members of people in the earth.This paper will give an account of the views Fathi Osman in pluralism and human rights issues are now always be discussion and conversation in the context of Indonesian.This paper will give an explanation of Fathi Osman views on pluralism and human rights issues which today always become a matter of discussion and conversation in the context of Indonesian.            Key words: Rethinking, Modernity, Pluralism, Fathi Osman