Jurnal Online Universitas Muhammadiyah Surabaya
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THE EFFECT OF HOSPITAL ACCREDITATION ON IMPROVING SERVICE QUALITY AND PATIENT SAFETY: A LITERATURE REVIEW
Get PDFObjective: To identify the effect of hospital accredition on improving service quality and patient safety.
Methods: This journal uses a literature review methodology, using articles from PubMed and Google Scholar databases related to hospital accreditation. The journal criteria used were journals published in the last 15 years, namely 2009-2024.
Results: In general, several journals explain that accreditation has a positive effect on service quality and patient safety. The quality of health services is very important for the overall quality of health. The quality of health services is reflected in its form, appearance, performance, function, and aesthetics. However, it is still necessary to conduct regular evaluations and the role of all hospital staff so that the quality of health is still achieved.
Conclusion: Hospital accreditation has a significant impact on service quality and patient safety so that health quality will be maintained. Periodic assessments are carried out because the quality of service is not only influenced by accreditation but also by several other variables, which require a plan to maintain or improve the level of health care performance
Pengaruh Media Pembelajaran Quizizz Sebagai Sumber Belajar Dalam Meningkatkan Minat Belajar PAI Di MI Muhammadiyah 02 Sedayulawas Gresik
Get PDFMinat belajar siswa merupakan faktor penting dalam keberhasilan proses pembelajaran, khususnya dalam mata pelajaran Pendidikan Agama Islam (PAI) yang sering dianggap kurang menarik. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan media pembelajaran digital Quizizz terhadap minat belajar siswa kelas 5 MI Muhammadiyah 02 Sedayulawas tahun ajaran 2024/2025. Penelitian ini menggunakan pendekatan kuantitatif dengan metode eksperimen semu (quasi experiment) melalui desain pretest-posttest. Instrumen yang digunakan berupa angket minat belajar yang disebarkan sebelum dan sesudah pembelajaran dengan Quizizz, serta didukung oleh observasi. Hasil uji paired sample t-test menunjukkan adanya peningkatan rata-rata minat belajar sebesar 4,88 poin setelah penggunaan Quizizz, dengan nilai signifikansi 0,000 (p < 0,05). Pembelajaran interaktif melalui Quizizz terbukti lebih efektif dibandingkan metode ceramah konvensional karena melibatkan siswa secara aktif, menyenangkan, dan relevan dengan dunia digital mereka. Kesimpulan dari penelitian ini adalah bahwa penggunaan Quizizz sebagai media pembelajaran dapat meningkatkan minat belajar siswa dalam pelajaran PAI, dan direkomendasikan sebagai alternatif pembelajaran yang inovatif di era teknologi saat ini.Minat belajar siswa merupakan faktor penting dalam keberhasilan proses pembelajaran, khususnya dalam mata pelajaran Pendidikan Agama Islam (PAI) yang sering dianggap kurang menarik. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan media pembelajaran digital Quizizz terhadap minat belajar siswa kelas 5 MI Muhammadiyah 02 Sedayulawas tahun ajaran 2024/2025. Penelitian ini menggunakan pendekatan kuantitatif dengan metode eksperimen semu (quasi experiment) melalui desain pretest-posttest. Instrumen yang digunakan berupa angket minat belajar yang disebarkan sebelum dan sesudah pembelajaran dengan Quizizz, serta didukung oleh observasi. Hasil uji paired sample t-test menunjukkan adanya peningkatan rata-rata minat belajar sebesar 4,88 poin setelah penggunaan Quizizz, dengan nilai signifikansi 0,000 (p < 0,05). Pembelajaran interaktif melalui Quizizz terbukti lebih efektif dibandingkan metode ceramah konvensional karena melibatkan siswa secara aktif, menyenangkan, dan relevan dengan dunia digital mereka. Kesimpulan dari penelitian ini adalah bahwa penggunaan Quizizz sebagai media pembelajaran dapat meningkatkan minat belajar siswa dalam pelajaran PAI, dan direkomendasikan sebagai alternatif pembelajaran yang inovatif di era teknologi saat ini
Nilai Feminimisme dalam Film Sundel Bolong
Get PDFThe movie “Sundel Bolong” highlights the struggle of women in a patriarchal society through the character of Alisa, who faces moral and social dilemmas after becoming pregnant out of wedlock. Her transformation into Sundel Bolong illustrates an attempt to achieve existential freedom, despite having to pay with stigma and ostracization. This article uses a qualitative approach to analyze the value of feminism in the film, highlighting how women are portrayed as victims of the patriarchal system through experiences of sexual violence and betrayal. The film not only presents a horror story, but also offers insight into women's struggle against oppression, highlighting the duality of women as “angels” and “monsters” and criticizing traditional gender roles. Sundel Bolong's retaliation against her abuser becomes a symbol of resistance to patriarchy, while the theme of women's loss of existential freedom is central to the narrative.ABSTRAK
Film Sundel Bolong menyoroti perjuangan perempuan dalam masyarakat patriarkal melalui karakter Alisa yang menghadapi dilema moral dan sosial setelah hamil di luar nikah. Transformasinya menjadi Sundel Bolong menggambarkan upaya untuk mencapai kebebasan eksistensial, meskipun harus membayar dengan stigma dan pengucilan. Artikel ini menggunakan pendekatan kualitatif untuk menganalisis nilai feminisme dalam film tersebut, menyoroti bagaimana perempuan digambarkan sebagai korban sistem patriarki melalui pengalaman kekerasan seksual dan pengkhianatan. Film ini tidak hanya menyajikan cerita horor, tetapi juga menawarkan wawasan tentang perjuangan perempuan melawan penindasan dengan menyoroti dualitas perempuan sebagai malaikat dan monster serta mengkritik peran gender tradisional. Pembalasan Sundel Bolong terhadap pelaku kekerasan menjadi simbol perlawanan terhadap patriarki, sementara tema kehilangan kebebasan eksistensial perempuan menjadi pusat narasi.
Kata kunci: Feminisme, film Sundel Bolong, nilai-nilai
ABSTRACT
The movie “Sundel Bolong” highlights the struggle of women in a patriarchal society through the character of Alisa, who faces moral and social dilemmas after becoming pregnant out of wedlock. Her transformation into Sundel Bolong illustrates an attempt to achieve existential freedom, despite having to pay with stigma and ostracization. This article uses a qualitative approach to analyze the value of feminism in the film, highlighting how women are portrayed as victims of the patriarchal system through experiences of sexual violence and betrayal. The film not only presents a horror story, but also offers insight into women's struggle against oppression, highlighting the duality of women as “angels” and “monsters” and criticizing traditional gender roles. Sundel Bolong's retaliation against her abuser becomes a symbol of resistance to patriarchy, while the theme of women's loss of existential freedom is central to the narrative.
Keyword: Feminism, Sundel Bolong movie, value
Ragam Bahasa Pedagang Kaki Lima di Pasar Pangkalpinang, Bangka Belitung: Kajian Sosiolinguistik
Get PDFStreet vendors play a very important role in the local economy and are often a representation of the cultural and linguistic diversity of an area. Thus, studying the variety of languages used by street vendors can provide valuable insight into the social identity and dynamics of the community. Based on the geographical and social context, Bangka Belitung is a province consisting of islands with ethnic, cultural and linguistic diversity. Therefore, this research aims to examine the language variety of street vendors in the Pangkalpinang market, Bangka Belitung. This research is a sociolinguistic study, because it discusses language varieties. This means that this research can increase language vocabulary, especially Indonesian. This research is qualitative research with qualitative descriptive methods. The data source in this research is the variety of languages of street vendors in the Pangkalpinang market. The results of the research show that the variety of languages used by traders and buyers uses regional or everyday languages, although sometimes regional languages are used.ABSTRAK
Ragam bahasa adalah variasi bahasa yang timbul karena perbedaan konteks sosial, maksud komunikasi, saluran penyampaian, dan latar belakang pembicara. Bahasa lisan para pedagang kaki lima umumnya bersifat tidak formal, mendadak, dan penuh kreativitas. Dengan demikian, mempelajari variasi bahasa yang dipakai oleh pedagang kaki lima bisa memberikan perspektif berharga mengenai identitas sosial dan dinamika komunitas tersebut. Oleh sebab itu, studi ini bertujuan untuk menganalisis variasi bahasa pedagang kaki lima di pasar Pangkalpinang, Bangka Belitung. Penelitian ini adalah suatu analisis sosiolinguistik, karena membahas tentang variasi bahasa. Dengan demikian, penelitian ini dapat memperkaya kosakata bahasa, khususnya bahasa Indonesia. Studi ini adalah penelitian kualitatif menggunakan metode deskriptif kualitatif. Data dalam penelitian ini berasal dari variasi bahasa yang digunakan oleh pedagang kaki lima di pasar Pangkalpinang. Hasil studi menunjukkan bahwa variasi bahasa yang dipakai oleh penjual kepada pembeli adalah dengan bahasa lokal atau bahasa sehari-hari, meskipun kadang-kadang diselingi dengan bahasa daerah.
Kata kunci: Ragam bahasa, pedagang kaki lima, sosiolinguistik
ABSTRACT
Language variety is a variation in language that arises due to differences in social context, communication intent, delivery channel, and speaker background. The spoken language of street vendors is generally informal, abrupt, and full of creativity. Therefore, studying the language variations used by street vendors can provide valuable perspectives on the social identity and dynamics of the community. Therefore, this study aims to analyze the language variations of street vendors in Pangkalpinang market, Bangka Belitung. This research is a sociolinguistic analysis, because it discusses language variations. Thus, this research can enrich the vocabulary of languages, especially Indonesian. This study is a qualitative research using qualitative descriptive methods. The data in this study comes from the language variations used by street vendors in Pangkalpinang market. The results of the study indicate that the language variations used by sellers to buyers are local or everyday languages, although sometimes interspersed with regional languages.
Keyword: Variety of languages, street vendors, sociolinguistic
Analisis Komparatif Pemilihan Akad Murabahah il Wakalah Dan Akad Salam Bil Wakalah Dalam Pembiayaan Perbankan Syariah Perspektif Hukum Islam
Get PDFThis study discusses the reasons for the dominant use of murabahah bil wakalah contracts in Islamic banking financing compared to salam bil wakalah contracts from the perspective of Islamic law. Although the salam bil wakalah contract has been recognized as valid by the DSN-MUI fatwa and has great potential in supporting financing for the productive sector, Islamic banking practices in Indonesia prefer the murabahah bil wakalah contract which is considered more efficient and has minimal risk. The problem of this research is why the murabahah bil wakalah contract is preferred and what are the obstacles to using the salam bil wakalah contract according to Islamic law. The research method used is library research with a descriptive qualitative approach through analysis of literature, fatwas, and related documents. Research results The use of the murabahah bil wakalah contract is more in line with the reality of Islamic banking financing in Indonesia, where customers generally do not have the initial funds to purchase the goods they need.Penelitian ini membahas alasan dominasi penggunaan akad murabahah bil wakalah dalam pembiayaan perbankan syariah dibandingkan akad salam bil wakalah dari perspektif hukum Islam. Meskipun akad salam bil wakalah telah diakui keabsahannya oleh fatwa DSN-MUI dan memiliki potensi besar dalam mendukung pembiayaan sektor produktif, praktik perbankan syariah di Indonesia lebih memilih akad murabahah bil wakalah yang dianggap lebih efisien dan minim risiko. Permasalahan penelitian ini adalah mengapa akad murabahah bil wakalah lebih dipilih dan apa kendala penggunaan akad salam bil wakalah menurut hukum Islam. Metode penelitian yang digunakan adalah library research dengan pendekatan kualitatif deskriptif melalui analisis literatur, fatwa, dan dokumen terkait. Hasil penelitian Penggunaan akad murabahah bil wakalah lebih sesuai dengan realitas pembiayaan perbankan syariah di Indonesia, di mana nasabah pada umumnya tidak memiliki dana di awal untuk membeli barang yang dibutuhkannya
Kata Kunci: Murabahah Bil Wakalah; Salam Bil Wakalah; Hukum Islam; PerbankanSyariah; Akad Syariah
Analisis Maqāṣid Al-Syarī‘Ah Terhadap Pertimbangan Hakim Dalam Pemberian Izin Poligami Di Pengadilan Agama Kota Bima
Get PDFThis study aims to analyze the judges' considerations in granting permission for polygamy at the Religious Court of Bima City. Polygamy in Islamic law is permitted under certain conditions; however, its implementation in the context of Indonesian positive law is restricted by Law Number 1 of 1974 on Marriage and the Compilation of Islamic Law (KHI). The focus of this research is on how judges interpret and apply these conditions, particularly in relation to justice, the husband's capability, and the condition of the first wife. This study employs a normative juridical approach with qualitative analysis of court decisions related to polygamy permits. The results show that judges at the Religious Court of Bima City carefully consider aspects of justice and the welfare of wives and children when ruling on polygamy cases, and they rigorously assess the evidence presented by applicants. Therefore, the judges’ considerations are based not only on normative regulations but also on the principles of justice and the protection of women's rights. These findings reflect the judiciary’s caution in handling polygamy cases as a form of protection for the institution of the family.
Penelitian ini bertujuan untuk menganalisis pertimbangan hakim dalam memberikan izin poligami di Pengadilan Agama Kota Bima. Poligami dalam hukum Islam diperbolehkan dengan syarat-syarat tertentu, namun dalam konteks hukum positif Indonesia, pelaksanaannya dibatasi oleh Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan serta Kompilasi Hukum Islam (KHI). Fokus penelitian ini adalah pada cara hakim menafsirkan dan menerapkan syarat-syarat tersebut, khususnya terkait dengan keadilan, kemampuan suami, dan kondisi istri pertama. Penelitian ini menggunakan pendekatan yuridis normatif dengan analisis kualitatif terhadap putusan-putusan pengadilan yang berkaitan dengan izin poligami. Hasil penelitian menunjukkan bahwa hakim di Pengadilan Agama Kota Bima sangat mempertimbangkan aspek keadilan dan kesejahteraan istri dan anak-anak dalam memutuskan perkara poligami, serta secara ketat menilai bukti-bukti yang diajukan oleh pemohon. Dengan demikian, pertimbangan hakim tidak hanya berlandaskan pada aturan normatif, tetapi juga pada asas keadilan dan perlindungan terhadap hak-hak perempuan. Temuan ini mencerminkan kehati-hatian peradilan dalam menangani perkara poligami sebagai bentuk perlindungan terhadap institusi keluarga.
Kata Kunci: Pandangan Hakim, Pertimbangan Hakim, Poligami, Pengadilan Agama
Tinjauan Maqashid Syariah Atas Perkawinan Beda Agama : (Analisis Komprehensif SEMA No. 2 Tahun 2023)
Get PDFThis article provides a comprehensive analysis of Supreme Court Circular Letter (SEMA) No. 2 of 2023 concerning the registration of interfaith marriages in Indonesia, specifically through the lens of Maqasid Syariah. It delves into the legal, philosophical, religious, and human rights dimensions, presenting both arguments supporting and opposing the SEMA. The research employs a normative juridical method, utilizing statutory, conceptual, and case approaches, drawing from primary and secondary legal materials, including relevant jurisprudence. The analysis reveals that SEMA No. 2 of 2023, while aiming for legal certainty and uniformity in interpreting the Marriage Law, faces significant challenges. Its proponents emphasize legal positivism, natural law, and Pancasila values to uphold the sacredness of marriage and public morality, often aligning with the preservation of religion and lineage as per Maqasid Syariah. Conversely, opponents argue that the SEMA infringes upon human rights, contradicts legal pluralism, and possesses weak legal standing as a circular letter. The study highlights inconsistencies in judicial interpretations, particularly regarding Constitutional Court Decision No. 71/PUU-XX/2022 and post-SEMA district court rulings, which complicate its practical implementation. The SEMA's restrictive stance may inadvertently lead to legal subterfuge and create legal uncertainties for families, especially concerning children's status and inheritance rights, which can be viewed as detrimental to the preservation of offspring and property in Maqasid Syariah. This article concludes by suggesting the need for legislative reform to harmonize marriage laws with Indonesia's pluralistic society and human rights principles, while also considering the broader objectives of Maqasid Syariah.
Keywords: Interfaith Marriage, SEMA No. 2 Tahun 2023, Maqasid Syariah.Artikel ini menyajikan tinjauan komprehensif atas Surat Edaran Mahkamah Agung (SEMA) Nomor 2 Tahun 2023 mengenai pencatatan perkawinan antar-umat beragama di Indonesia, khususnya dari perspektif Maqasid Syariah. Pembahasan mencakup dimensi hukum, filosofis, agama, dan hak asasi manusia, menyajikan argumen pro dan kontra terhadap surat edaran tersebut. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus, bersumber dari bahan hukum primer dan sekunder, termasuk yurisprudensi terkait. Analisis menunjukkan bahwa SEMA Nomor 2 Tahun 2023, meskipun bertujuan menciptakan kepastian dan kesatuan penerapan hukum perkawinan, menghadapi tantangan signifikan. Pihak yang mendukung menekankan positivisme hukum, hukum kodrat, dan nilai-nilai dasar negara untuk menjaga kesakralan perkawinan dan moralitas publik, seringkali selaras dengan pemeliharaan agama dan keturunan menurut Maqasid Syariah. Sebaliknya, pihak yang menentang berpendapat bahwa surat edaran ini melanggar hak asasi manusia, bertentangan dengan prinsip keberagaman hukum, dan memiliki kekuatan hukum yang lemah sebagai surat edaran. Studi ini menyoroti inkonsistensi dalam interpretasi yudisial, khususnya terkait Putusan Mahkamah Konstitusi dan putusan pengadilan tingkat pertama pascapenerbitan surat edaran, yang memperumit implementasi praktisnya. Sikap restriktif surat edaran tersebut berpotensi mendorong praktik penghindaran hukum dan menciptakan ketidakpastian hukum bagi keluarga, terutama terkait status anak dan hak waris, yang dapat dilihat sebagai kerugian terhadap pemeliharaan keturunan dan harta dalam Maqasid Syariah. Artikel inimenyimpulkan perlunya reformasi legislatif untuk menyelaraskan hukum perkawinan dengan realitas masyarakat majemuk dan prinsip-prinsip hak asasi manusia di Indonesia, sekaligus mempertimbangkan tujuan-tujuan Maqasid Syariah yang lebih luas.
Kata Kunci: Perkawinan Beda Agama, SEMA Nomor 2 Tahun 2023, Maqasid Syariah
ANALISIS KETERAMPILAN MEMBACA PEMAHAMAN MELALUI MEDIA PEMBELAJARAN KOMIK DIGITAL CERITA RAKYAT SISWA KELAS III SD KABUPATEN MAGELANG
Get PDFThis study aims to analyze the reading comprehension skills of third-grade elementary school students through digital comic media based on folktales in Magelang Regency. This research is a qualitative descriptive study conducted in five elementary schools in Salaman District: SDN 1 Salaman, SD Muhammadiyah Tempuran, SD IT Laboratorium, SD Muhammadiyah Jetis, and SDN Ngadirejo. Data collection techniques included literature review, observation, test sheets, and documentation. The findings reveal that the reading comprehension skills of third-grade students in Salaman District still face challenges, particularly in reading fluency and learning motivation, which are crucial factors for comprehension. The use of digital comic media has been shown to improve students' reading comprehension skills, with achievement levels increasing from 69.5% to 88% after implementation, supported by enhanced motivation and active student participation. However, not all students experienced the same level of improvement, indicating the need for additional interventions such as learning support, tailored teaching methods, visual aids, and counseling services. The success of digital comics in learning demonstrates their potential as collaborative and contextual literacy media, supported by a conducive learning environment and parental involvement. Furthermore, a comfortable school environment and a literacy movement involving the entire school community reinforce students' literacy achievements.
Penelitian ini bertujuan untuk menganalisis keterampilan membaca pemahaman siswa melalui media komik digital cerita rakyat siswa kelas III SD di Kecamatan Salaman, Kabupaten Magelang. Penelitian ini merupakan penelitian deskriptif kualitatif. Penelitian ini dilakukan di 5 SD di Kecamatan Salaman, Kabupaten Magelang yaitu SDN 1 Salaman, SD Muhammadiyah Tempuran, SD IT Laboraturium, SD Muhammadiyah Jetis, dan SDN Ngadirejo. Teknik pengumpulan data dilakukan melalui beberapa teknik, yaitu studi literatur, observasi, lembar tes, dan dokumentasi. Hasil penelitian menunjukkan bahwa keterampilan membaca pemahaman siswa kelas III SD di Kecamatan Salaman, Kabupaten Magelang masih menghadapi tantangan, terutama dalam kelancaran membaca dan motivasi belajar, yang merupakan faktor krusial untuk pemahaman bacaan. Penggunaan media komik digital terbukti meningkatkan keterampilan membaca pemahaman siswa, dengan tingkat ketuntasan 69,5% hingga 88% setelah penerapan, didukung oleh peningkatan motivasi dan partisipasi aktif siswa. Namun, tidak semua siswa mengalami peningkatan yang sama, sehingga diperlukan intervensi tambahan seperti dukungan belajar, metode pengajaran yang disesuaikan, alat peraga, dan layanan bimbingan konseling. Keberhasilan komik digital dalam pembelajaran menunjukkan potensinya sebagai media literasi yang kolaboratif dan kontekstual, dengan dukungan lingkungan, dan keterlibatan orang tua. Selain itu, lingkungan sekolah yang nyaman dan gerakan literasi yang melibatkan seluruh warga sekolah memperkuat pencapaian literasi siswa
Blockchain Applications in Accounting and Auditing: A Review Article of Future Research Implications
Get PDFBlockchain applications are important for accounting and auditing, as they have the opportunity to change transparency, security and efficiency in keeping financial records. This article examines today's research trends and future implications of blockchain use in these areas. Using learned articles from the Scopus database for bibliometric analysis, studies study research patterns, geographical references, thematic trends, collaboration networks and insights that can inform future research and policy on the effect of blockchain on accounting and revision practices. Recently, there has been a significant increase in publications, which reflects the growing interest in the region. The UK emerged as a pioneer in international cooperation, contributed significantly and maintained continuously. Keywords indicate increasing attention to integrating blockchain with large computer technologies to increase trends revision and accounting practices. Emerging subjects such as privacy and digital technology require more attention. Large publication sources included financial and credit activity: principle and behavioral problems and the International Journal of Digital Accounting Research. Research identifies major challenges in using blockchain technology in accounting and auditing, which includes ensuring security, establishing a regulatory structure and realizing the financial value. It recommends integrated management model, redesign the regulatory structure, and promotes responsible technological advances as AI for simplicity by using blockchain in these areas.Blockchain applications are important for accounting and auditing, as they have the opportunity to change transparency, security and efficiency in keeping financial records. This article examines today's research trends and future implications of blockchain use in these areas. Using learned articles from the Scopus database for bibliometric analysis, studies study research patterns, geographical references, thematic trends, collaboration networks and insights that can inform future research and policy on the effect of blockchain on accounting and revision practices. Recently, there has been a significant increase in publications, which reflects the growing interest in the region. The UK emerged as a pioneer in international cooperation, contributed significantly and maintained continuously. Keywords indicate increasing attention to integrating blockchain with large computer technologies to increase trends revision and accounting practices. Emerging subjects such as privacy and digital technology require more attention. Large publication sources included financial and credit activity: principle and behavioral problems and the International Journal of Digital Accounting Research. Research identifies major challenges in using blockchain technology in accounting and auditing, which includes ensuring security, establishing a regulatory structure and realizing the financial value. It recommends integrated management model, redesign the regulatory structure, and promotes responsible technological advances as AI for simplicity by using blockchain in these areas
Optimization of Government Investment in Capital Accumulation For The Period 2004-2020 Iraqi Economy
Get PDFThis article aims to study the optimality of government investment in capital accumulation in the Iraqi economy, focusing on the impact of taxes and non-oil revenues. The research problem lies in the fact that government spending, despite its increase after 2004, did not contribute sufficiently to raising the efficiency of the Iraqi economy and achieving social justice. The researcher used a number of statistical programs, namely (Microsoft Excel vs. 16, SPSS VS. 25, Eviews Vs. 12, Smart Pls 4). The results showed that increasing taxes negatively affects investment decisions, which hinders capital accumulation and reduces the efficiency of government spending, which requires improving investment efficiency and directing resources towards productive sectors such as agriculture and industry. The research came out with a number of recommendations, the most important of which is re-evaluating the tax system to reduce tax rates and enhance tax exemptions for investors, which contributes to attracting investment and achieving sustainable development. Balanced tax policies should also be formulated to ensure the achievement of government revenues without a significant negative impact on capital accumulationThis article aims to study the optimality of government investment in capital accumulation in the Iraqi economy, focusing on the impact of taxes and non-oil revenues. The research problem lies in the fact that government spending, despite its increase after 2004, did not contribute sufficiently to raising the efficiency of the Iraqi economy and achieving social justice. The researcher used a number of statistical programs, namely (Microsoft Excel vs. 16, SPSS VS. 25, Eviews Vs. 12, Smart Pls 4). The results showed that increasing taxes negatively affects investment decisions, which hinders capital accumulation and reduces the efficiency of government spending, which requires improving investment efficiency and directing resources towards productive sectors such as agriculture and industry. The research came out with a number of recommendations, the most important of which is re-evaluating the tax system to reduce tax rates and enhance tax exemptions for investors, which contributes to attracting investment and achieving sustainable development. Balanced tax policies should also be formulated to ensure the achievement of government revenues without a significant negative impact on capital accumulatio