This research investigates the understanding of religious moderation among teachers and students in the context of Islamic Religious Education. The results of this research are based on data analysis from a survey conducted in junior high schools. The research results show that the majority of teachers and students have a positive attitude towards religious moderation, including acceptance of state ideology, respect for ideological diversity, and an attitude that rejects violence on the basis of religion. Apart from that, they also show tolerance towards different local cultures. These findings have important implications in the educational context, especially in efforts to increase understanding of religious moderation among the younger generation.

This article aims to explore and improve the professionalism of Islamic Religious Education (IRE) teachers at Lambung Mangkurat University (ULM) by implementing interdisciplinary collaboration strategies. The research method involved in-depth interviews with IRE lecturers at ULM, gaining in-depth insights into implementing cross-disciplinary collaboration to improve professionalism. The surprising research results revealed that cross-disciplinary cooperation is essential in enriching IRE teaching methods beyond conventional boundaries. Integrating disciplines such as psychology, technology, and pedagogy allows for adjustments to students' diverse learning styles, shifting the teaching paradigm to be more holistic, adaptive, and responsive to current educational dynamics. In addition to confirming the need for continuous professional development for educators, this study also identified several challenges that must be overcome to strengthen the professionalism of IRE educators, including financial limitations, insufficient social recognition, and rapid technological development. Recommendations from this study include the development of holistic and technology-based continuing training programs and advocacy to increase social recognition and appreciation of the critical role of IRE educators in facing the growing complexities and demands of modern education.

This article aims to explore the impact of learning methods and cognitive styles on the ability to read Islamic texts in English. This study utilized an experimental method with a factorial design. The findings of this study can be summarized as follows: (1) The group of students who received learning with inquiry method showed a higher ability to read Islamic text in English compared to students who received the expository method; (2) The ability to read Islamic text in English was higher in the group of students with field-dependent cognitive style compared to students who had field-dependent cognitive style; (3) There was an interaction between learning method and cognitive style that affected the ability to read Islamic text in English; (4) The ability to read Islamic text in English taught with inquisitive method is higher than that taught with expository method in the group of students who have field-independent cognitive style; (5) Students with field-independent cognitive style show higher ability to read Islamic text in English compared to students who have field-dependent cognitive style, especially in the group of students who get learning with inquisitive method.

This study aims to analyze and describe the concept and implementation of spiritual intelligence development through the internalization of Sufi values within the Islamic boarding school education system. The method employed in this research is a qualitative approach using a case study method. The case studied in this research is the interconnected system within Islamic boarding schools in developing spiritual intelligence through the internalization of Sufi values. Findings from this research indicate that the development concept. The research utilizes a qualitative approach with a case study method. The case examined in this research is the development of spiritual intelligence through the internalization of Sufi values supported by the sub-system of Islamic boarding schools. The findings of this research are: (1) the transformation of Sufi values is divided into three domains: individual-social, vertical-horizontal, and human-cosmic. This development is carried out with rational values such as social sciences, natural sciences, and humanities, (2) the transaction of Sufi values is supported by the Sufi environment of the Islamic boarding schools such as dhikr (remembrance of God), spiritual struggle (mujahadah), thariqah rituals, and beneficial admonitions (mauidloh hasanah), (3) the transinternalization of Sufi values to develop spiritual intelligence is developed through academic environments such as research, discussion, and interaction.

This research investigates the implementation of multicultural Islamic values in Pondok Modern Darussalam Gontor, a renowned Islamic educational institution in Indonesia. The primary objective of this study is to comprehend how Islamic Religious Education (PAI) values encompassing tolerance, cultural diversity, and interfaith dialogue are applied in the multicultural context of this Islamic boarding school. The research methodology employed is a qualitative approach with semi-structured interviews and participatory observation as the primary data collection instruments. The research subjects encompass teachers, students, and administrators at Pondok Modern Darussalam Gontor. Qualitative data obtained from interviews and observations are analyzed using content analysis. The findings reveal various practices and efforts undertaken by the institution in implementing multicultural PAI values. Additionally, the study identifies challenges and opportunities encountered in the process of implementing these values. This research holds significant implications for a deeper understanding of Islamic religious education in a multicultural context and can offer guidance to similar educational institutions in realizing inclusive and tolerant religious education in an increasingly diverse world." With a comment about the importance of the results or conclusions brief.

This research aims to analyze the rationale and formulation of a featured program, namely Hafidz Quran, which is implemented by educational institutions, especially at Muhammadiyah Sukamara Junior High School. The research was qualitative, which did not use statistical formulas in processing and analyzing data but was described naturally as it was. The study found that the formulation and rationale for the featured program of Hifdzul Qur'an at Muhammadiyah Sukamara Junior High School is the juridical formulation consisting of Law of the Republic of Indonesia Number 20 of 2003 concerning the National Education System and Muhammadiyah Central Leadership Guidelines Number 01/PED/I.0/B /2018 concerning Muhammadiyah Primary and Secondary Education. The religious formulation is based on the guidance of the Quran and Hadith, which are the basic needs of managers and society. Apart from being a continuation program for tahfiz from kindergarten and elementary school, this program is also a necessity for schools and the community in building the nation's life more intelligently.

This article aims to describe the role and strategy of Babo (Kyai) in developing Islamic education in Madrasah Tarbiah Diniyah Thailand. This article uses qualitative research methods with a case study approach. The data obtained was done by observation, interview, and documentation in Madrasah Tarbiah Diniyah Thailand. The important findings of this article are to show that (1) Babo's role in developing education when becoming an educator Babo is not only a teacher and educator but also a leader and manager of the boarding school to survive in the face of modernization and Babo must be able to adjust his education in the boarding school so that his students have character or character under the mission carried out in Islam (2) Strategies in developing education Babo always applies an integration process between methods, techniques, tactics in determining learning strategies. Babo combines various strategies such as Uswah Hasanan, exemplary, and habituation.

The demand for teachers’ digital literacy competencies has become a worldwide concern in transforming education in the digital era, as technology has become an important part of the teaching and learning process. Therefore, this study aimed to identify how sustainable teacher development impacts teachers’ digital literacy competencies. This study used a qualitative approach with interviews, questionnaires, documentation, and Focus Group Discussions (FGD) as instruments to gather data. The findings showed that preschool teachers’ digital literacy improved, particularly in their ability to create digital content for learning. The strategy to enhance preschool teachers’ digital literacy was conducted through a sustainable professional development scheme that placed the teacher community at its center, serving as a medium for teachers to develop their professional abilities. The program focused on three main schemes to improve teachers’ digital literacy skills: (1) self-development through Wakelet training to assist teachers in managing digital content in collaboration with other teachers, (2) conducting research-based learning to improve the quality of learning, and (3) fostering teacher innovation in developing teaching media that integrates technology into learning practices. The results of this study provide a significant contribution to exploring the schemes for preschool teachers’ professional development in improving digital literacy skills. Future research could capture more creative solutions to technical challenges in sustaining teachers’ professional development programs.

This study aims to describe the character of tolerance and its development strategy at Mathlabul Ulum Jambu Lenteng Islamic Boarding School Sumenep. The research method used is a qualitative approach with data collection techniques through interviews, observation, and documentation. The results showed that the character of tolerance at Mathlabul Ulum Islamic Boarding School was developed through four forms, namely planting tolerance values, learning tolerance values, acculturation of tolerance, and Niha'i program. The cultivation of tolerance values has been the core strategy of the pesantren since its inception, which is motivated by the historical reality of the surrounding community, which is full of conflict and disharmony. The learning of tolerance values is integrated into the formal curriculum and the teaching of moral books. Acculturation of tolerance is done through activities that involve interaction with the community, such as gotong royong, night patrols, imamah prayers, and routine recitations. The Niha'i program, which consists of Real Work Lectures (KKN) and community service, is the culmination of tolerance character development. The strategy of developing a tolerance character is carried out through exemplary kai/caregiver, fostering tolerance values, and community service. The findings of this study confirm and strengthen the urgency of tolerance education in pesantren, as well as contribute a new perspective on a comprehensive and systematic model of tolerance character development.

Despite the extensive documentation of educational curriculum research, there is still a lack of studies examining the constructs of integrated curriculum and its presentation by incorporating religious content into various subjects. To address this gap, this research aims to analyze the constructs of integrated curriculum in terms of curriculum content, presentation, and the supporting factors for implementation in the learning process. Data collection involves document analysis of curriculum guidelines, teacher manuals, student package books, and direct observation of learning implementation. The study's findings, based on document analysis and observation, are further reinforced through interviews with the school principal and teachers. The research reveals that the curriculum constructs at SDIT Insantama Kendari encompass the classification of material comprising elements of Islamic character formation, introduction to Islamic culture (tsaqafah), and the introduction of science and skills. These components are presented in the learning activities by integrating religious education into all subjects through team teaching, non-co-education, and a shared perception among teachers who assume the role of religious educators.

Islamic religious education is one of the disciplines that play a crucial role with significant impacts on human life, from birth in this world to one's existence in the afterlife. In its current context, especially with the rapid development of information and communication technology, the learning of Islamic religious education can be made more effective and efficient for educators, students, and educational institutions. One way to achieve this is by utilizing the Classpoint learning application software, integrated with Microsoft PowerPoint, which facilitates the delivery of instructional material through engaging presentations. This article aims to describe the utilization of the Classpoint application in Islamic religious education learning with a multidisciplinary approach. The research employs a literature review study method with data collection techniques involving literature review and the Systematic Literature Review method. Tools such as Watase Uake, EBSCO, Google Scholar, and the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) technique are used in the study. The research findings demonstrate that in Islamic religious education learning with a multidisciplinary approach, three perspectives – historical, anthropological, and sociological disciplines–can be effectively and efficiently conveyed through the Classpoint application.

This article aims to explore the tradition and culture of education in madrasahsMadrasah to see the educational construction found in the reinforcement of a nation’s character. This study used a qualitative approach of ethnography study, which emphasizes the importance of the central role of culture in understanding the way of life of observed groups through the ethnography method. Furthermore, the data source consists of primary data such as the words or spoken stuff and the behaviors from the subjects related to the Madrasah’s educational instruction in the reinforcement of characters and secondary data such as text, recording, or pictures, which is related to educational practices conducted. The findings show that the educational culture and tradition of the Madrasah have transformed the characters’ values scientifically through the tradition implemented in the daily activity of the people in the Madrasah. The uniqueness of characteristics of people in the Madrasah is shown through the individual or group behavior, language, and tradition, which can reflect the values of honesty, togetherness, tolerance, respect, and others, which all values are part of the substance in reinforcing characters. The reinforcement of students’ character at Madrasah is through the process of self-establishment, the habituation of good students’ behavior through every activity until they become strong cultural characters.

This study aims to see the integration of accounting concepts in expressing corporate social responsibility and implementing good corporate governance, and achieving profitability level. This research is explanatory research intended to explain the causal relationship between variables through hypothesis testing. This analysis is used to determine the magnitude of the influence of independent variables on the dependent variable. This research is an empirical and grounded study conducted based on existing theories which then developed into a model of research where the model in this study is designed to examine the influence of corporate social responsibility disclosure and the implementation of good corporate governance to the level of profitability. This study aims to find and obtain empirical research evidence to obtain answers to research problems on how much influence the disclosure of corporate social responsibility and the implementation of good corporate governance to the level of profitability. The benefits of this research are to contribute scientifically to the science of financial accounting and management accounting and to solve problems for managers in the execution of tasks related to the increase in profitability level. The output of this research is in the form of publications in international journals.

This research examines the influence of Corporate Governance on Firm Performance measured by Tobin's Q and Financial Distress measured by Z-score. The samples used were 72 companies engaged in the manufacturing industry are listed on the Indonesia Stock Exchange (BEI) for five years from 2011 to 2015. The analytical methods used in this research is panel data regression, discriminant analysis, and logistic regression. The results showed that (1) there is no significant impact between corporate governance practices on firm performance. (2) there is negative impact between corporate governance practices on financial distress. Then, the companies need to increase corporate governance in order to avoid possibility of financial distress and for the investor before making an investment should consider the factors that affect the firm performance and financial distress

The objective of this research is to analyse a company’s bancruptcy by the use of Altman Z-Score model. This study used the descriptive quantitative analysis method. The data used are secondary data, the annual financial statements and income statements of each company. Data were analyzed using four X ratio defined by Altman and were used to calculate the Z score of each company in order to determine its health level. The analysis shows that in 2010 - 2012 the company's health condition was not good. In 2010 the company was in the gray zone, then the next year the company's  condition declined, and in 2012 it was at an unhealthy condition/bankrupt. Telkom is in a healthy state and has increased each year, Indosat is in the unhealthy zone with Z score tends to increase every year. By knowing the health condition of a company, corporate management is able to evaluate each financial ratio and fix the company's financial performance in order to survive and compete.

Insurance and reinsurance companies are required, to maintain a soundfinancial standing and comply with the provisions on the companies equity as stipulated by the government. To achieve such equity, the companies must retain their profitability. Under a supervision system supported by the audit committee, internal auditor and external auditor, it is expected that the insurance companies shall be able to fulfill their obligation in complying with all the prevailing regulations. If these companies fail to do so, the companies shall be subject to the supervision by the government. This study was conducted on insurance and reinsurance companies listed in the Indonesian Stock Exchange in 2012 (11 companies). Thirty eight high officials of the top management of the companies were interviewed as respondents. By applying the SPSS program the results showed that there are significant relations among the audit committee, the internal and external auditor in supervising the operations of the insurance companies. There is a positive correlation between the audit committee and the internal auditor; and there is a positive correlation between the audit committee and the external auditor whereas there is also a positive correlation between the internal auditor and the external auditor. Simultaneous influence of the audit committee, the internal audit and the external audit shows a positive effect on the financial soundness. However, external audit has only partial influence on the financial soundness. The simultaneous influence of audit committee, audit internal, audit external and financial soundness shows a significant effect on the profitability. The partial influence on each independent variabel (mentioned above) has a significant effect on the profitability.

Abstract: This study aimed to show whether the ratio of CAMEL (Capital, AssetQuality, Management, Earnings and Liquidity) can be used as an indicator in predicting the health of banks in the future. This study was carried out on the banks listed on the Indonesia Stock Exchange in the period 2008-2012. Descriptive analysis and logistic regression analysis are used to analyze the data. Hypothesis testing is done with the normality test, Independent Sample T-Test and Mann Whitney test are used to determine if two sets of data are significantly different from each other. The result of this research showed that LDR and NIM variables of bank financial conditionhave no significant differents while CAR, ATTM, APB, NPL, P_PPAP, BOPO, ROA, and ROE have a significant differents. Hyphothesis testing result found that CAR, ATTM, APB, NPL, NIM, and LDR variables did not affected bank financial condition significantly while P_PPAP, ROA, ROE, and BOPO variables affected bank financial conditionsignificantly.Â

Abstract: In order to expand their business in several ways, for example companies can offer their shares to the general public. Underpricing is a phenomenon that often appears and is experienced by companies that conduct an Initial Public Offering on the various stock exchanges in the world, where the IPO price is set lower than the true value of the company. Underpriced shares often occur because of information asymmetry or inequality of information that occurs in the group of investors who have information and a group of investors who do not have the information about the prospects of the issuer company. This study examined whether the age of the firm, firm size, and return on assets (ROA) affect the level of IPO underpricing on the company at the Indonesian Stock Exchange. This study was measured by Initial Return underpricing. The objects in this study are 32 companies that did the initial public offering in 2002 to 2004 at the Indonesia Stock Exchange and experienced under pricing . Conclusions from the study indicate that the companies age and their size variables are not shown to affect the dependent variable Underpricing, while the variable Return on Assets (ROA) Under pricing are shown to affect the dependent variable at a significant level of 5%.

The objectives of this study are to analyze and map the progress of the opinionon LKPD as well as to analyze the follow-up status of the BPK recommendation based on the BPK assesment result. The methodology of this research uses bivariate correlation, map of markers radar, and histogram analysis. The opinion on LKPD showed positive and significant progress in West Kalimantan from 2007 to 2008 and in 2009 ; also in Central Kalimantan from 2007 to 2008 as well as in 2010 and 2011 ; and in East Kalimantan from 2007 to 2008 as well as in 2010 and 2011 . The map of the opinions on LKPD in West Kalimantan changed from narrow zigzag in 2007-2009 into a stable wide trend in 2011 (13 of 15 entities in the circle of the three maps), whereas in Central and East Kalimantan remained zigzag up to 2011. The status “followed up as recommended” was given by BPK to the three studied regions; West Kalimantan with approximately 3,007 cases which amounted 68.336 billion rupiah , Central Kalimantan with 3,800 cases which was equal to 126.569 billion rupiah, and finally East Kalimantan with 2,350 cases which resulted in 202.01 billion rupiah and USD 1,126,272,000. Conclusion in West Kalimantan, Central Kalimantan, East Kalimantan The Opinion on LKPD have Developed in a Positive.

The purpose of this study is to obtain empirical evidence about the effects ofleverage, institutional ownership,and firm size on tax avoidance of the manufacturing companies listed on the Indonesian Stock Exchange from 2010-2012. Tax avoidance is a dependent variable, while leverage, institutional ownership, and firm size are independent variables. The data used are secondary data and sample of 170 financial statements of listed companies on the Indonesian Stock Exchange from 2010-2012. This research used non-random sampling. The sampling used purposive sampling and the data were analyzed by using multiple linear regression analysis. Data were analyzed using SPSS software 21 version. The result of the research showed that leverage has no significant effects on tax avoidance, while institutional ownership and firm risk have significant effects on tax avoidance. To get better research results, further researches may add other variables that have major impact probabilities, use companies other than manufacturing, and extend the period of study.