The development of Corporate Social Resposibility is not only applied at the conventional company, but also thrive in Islamic-based business economy that is often referred as the Islamic Social Reporting (ISR). The company that reported their liabilities in the form of ISR assumes that an entity is not only being required to do accountability to internal and external parties but more is the existence of an obligation to do accountability to Allah SWT.As an agricultural company wjich has been listed on the Indeks Saham Syariah Indonesia (ISSI) was supposed to do the disclosure of ISR in accordance with Sharia principles. This is necessary to meet the importance of muslim stakeholders who want social activityinformationwhich is undertaken by a syari’ah company.This research was aimed to analyze the factors that affect the disclosure of ISR. The population in this research was the entire agricultural companies listed on the Indeks Saham Syariah Indonesia (ISSI) in the Bursa Efek Indonesia.The selection of the sample used the purposive samplingmethod with criteria of agricultural sector companies who conducted disclosure of ISR and consistently at ISSI in the year of 2012– 2015. The samples is 11 companies. Data analysis technique that was used in this research is a multiple regression analysis method.The results of this research indicated that there was a significant influence among all independent variables simultaneously against the dependent variable. Partially it indicated that profitability, proportion of independent commissioner, the size of the company, and the age of the company which has an influence on disclosure of Islamic Social Reporting.

The company strives to produce quality products or services. Therefore, companies seek satisfaction or consumer needs so that consumers are satisfied. This study uses the Kano method and QFD. Kano aims to find out the attributes of chocolate products according to consumer desires. Furthermore, QFD gives priority to priority development. The research objective is to find out the product attributes that consumers want and provide information in an effort to improve quality. The results showed that there were 23 attributes which were consumers and 11 who were responsible for making new design designs, checking the composition and quality of raw materials, choosing fonts that were easy to read by consumers, adding filling nuts and eating in promotions via Instagram.

<p>Penelitian ini bertujuan untuk mendeskripsikan nilai-nilai karakter yang terkandung dalam permainan tradisional <em>Gempuran</em> yang dilakukan oleh anak usia dini serta mengetahui dampak positif dan negatif dalam permainan tradisional <em>Gempuran</em>. Metode yang digunakan adalah kualitatif deskriptif. Pengumpulan data menggunakan teknik wawancara, observasi, dan dokumen. Dokumen yang dikumpulkan berfungsi sebagai data pendukung. Keabsahan data dilihat pada saat melakukan kegiatan permainan tradisonal <em>Gempuran</em> yaitu dengan mengecek dan mengobservasi segala aktivitas yang dilakukan oleh pendidik dan peserta didik dalam kegiatan pembentukan karakter melalui permainan <em>Gempuran</em> serta melakukan wawancara dengan pendidik. Hasil penelitian menunjukkan bahwa terdapat nilai-nilai karakter di dalam permainan tradisional <em>Gempuran, </em>yaitu<em> </em>rasa gotong royong, demokrasi, persatuan, dan kepatuhan. Nilai-nilai tersebut menjadi dasar bagi anak usia dini untuk menjalankan aktivitas pada tahap usia berikutnya. Secara garis besar ada dampak positif yang dapat berpengaruh besar terhadap pertumbuhan dan perkembangan anak seperti dapat bersosialisasi, anak merasa senang, anak dapat bersikap sportif, serta menjadikan anak kreatif. Adapun dampak negatifnya yaitu dalam hal waktu bermain, yang dapat diatasi dengan adanya pembatasan waktu dalam bermain. Dari dampak negatif yang diperoleh maka terdapat temuan baru yang didapatkan, yaitu bagaimana mengajarkan anak untuk menghargai waktu dengan bersikap disiplin. </p>

Education in Indonesia has undergone many significant changes due to the Covid-19 pandemic, including its learning system. Blended learning is a combination of offline and online learning models. The purpose of this study is to describe the implementation of the blended learning model during the COVID-19 pandemic at the islamic elementary school level. Blended learning can be implemented either online or face-to-face. This qualitative descriptive study conducted observation, interviews, and documentation to collect the data. The blended learning model during the COVID-19 pandemic was potentially capable of delivering more innovative learning. However, several problems experienced by teachers, students, and parents were also noticed. Teachers’ problems included limited media to deliver material in online learning. Meanwhile, the student's problem lay in their lack of learning independence. While parents’ role in guiding their children was pivotal, not all parents were capable of doing it. Students could improve their understanding by confirming directly with the teacher during the offline class, and parents were helped by a direct explanation from the teacher during the offline class.

The purpose of this study was to determine the relationship between Good Corporate Governance and Corporate Social Responsibility on tax revenue. In this study, three control variables were used, namely firm size, profitability, and leverage. The data used in this study were the financial statements of companies listed in Indonesia Stock Exchange (BEI) in the period of 2015 to 2019, which were 53 companies or equivalent to 265 observational data. The results of this study indicate that: (1) the proportion of independent commissioner board as a proxy for GCG has no significant effect on tax revenue; (2) managerial ownership as a proxy for GCG has no significant effect on tax revenue; and (3) CSR disclosure has a significant effect on tax revenue.