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Zakat and taxation are two important instruments in the life of society and the state, both of which aim to improve social welfare. However, in practice, the integration of zakat and taxation in Indonesia has not yet been fully realised, meaning that the potential of zakat as part of fiscal policy has not been optimally utilised. This study aims to examine the status of zakat within the legal system and public policy, the form of its integration into the tax system, and the various obstacles encountered in its implementation. This study employs a normative legal methodology using legislative, conceptual, and analytical approaches, and utilises secondary data analysed qualitatively. The research findings indicate that zakat has been recognised within the national legal system; however, it is still viewed as a religious obligation that coexists alongside taxation as a state obligation. The current integration remains limited to reductions in taxable income and has not yet demonstrated comprehensive coherence within fiscal policy. Furthermore, its implementation continues to face various obstacles from legal, institutional, technical, and fiscal perspectives, meaning it has not yet been effectively implemented.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

This community service activity aimed to improve students’ knowledge and awareness regarding the dangers of vaping, free sex, and drug abuse among adolescents. The activity was conducted at SMAN 3 Lamongan on April 13, 2026, involving 28 students. The implementation method consisted of health counseling through material presentation using presentation media, interactive discussions, and evaluation using pretest and posttest methods. The materials covered the dangers of vaping and smoking, risky sexual behavior, and drug abuse. The results showed an increase in students’ knowledge after the counseling session. The average pretest score was 84.24%, which increased to 98.57% in the posttest. The Wilcoxon test result showed a significance value of 0.000 (<0.05), indicating a significant difference between pretest and posttest scores. This demonstrates that health education was effective in improving students’ knowledge related to healthy lifestyles and prevention of risky behaviors. Therefore, this activity is expected to serve as a promotive and preventive effort in shaping a healthy young generation that is aware of the importance of maintaining personal health

Organizational psychology plays an important role in understanding individual and group behavior within organizations, particularly in educational contexts. Its application can help improve the effectiveness of educational institution management by strengthening key aspects such as work motivation, leadership, communication, and a conducive work environment. By understanding these aspects, educational organizations can develop more effective work systems, enhance the performance of educators, and create a positive and productive organizational culture. However, research on organizational psychology in educational settings remains fragmented and often focuses on specific variables separately. This limits a comprehensive understanding of how these factors interact to influence overall organizational performance. Therefore, a more integrative and comprehensive review is needed to synthesize previous findings. This study aims to review and synthesize existing literature on organizational psychology in educational organizations, with a particular focus on the roles of motivation, leadership, and work environment in improving organizational effectiveness. The findings are expected to provide a more holistic understanding and serve as a basis for developing strategies to enhance the performance of educational organizations in the future.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

This study aims to examine the influence of trust on the perception of transaction security in the use of online shopping applications among millennials. The development of digital technology and the increasing use of online shopping applications have influenced how users assess security risks, personal data protection, and the reliability of transaction systems. This study employs a literature review method by examining relevant previous studies on trust, transaction security, digital risk, and user experience in online shopping. The findings indicate that user trust plays an important role in shaping perceptions of transaction security. Such trust is influenced by the platform’s ability to protect personal data, provide secure payment systems, and ensure smooth transaction processes. The higher the level of user trust in system security, the greater their tendency to use online shopping applications for transactions. Therefore, trust and transaction security are important factors in increasing millennials’ interest and comfort in online shopping.

The preservation of the nation's collective memory is a very important aspect in maintaining national identity, but its existence today is threatened by physical damage and limited access to information. This study aims to explain effective preservation methods to ensure the sustainability of the collective memory as a historical heritage. The methodology applied is qualitative descriptive by collecting data through literature review and document analysis from various literature sources and regulations related to archives. The results of this study show that the implementation of the current preservation strategy still faces major problems, especially the difference between the expected tennis standards and the reality of limited funds and the ability of human resources to carry out restoration. In addition, the digitalization process has not been fully linked to the planned long-term digital preservation management. The implications of this study show that strengthening the collaboration and technical capabilities of archivists is very important so that all historical artifacts of the nation are maintained in their authenticity, protected, and can be widely accessed by future generations.

Local wisdom is an important part of a nation's cultural identity, but its existence is beginning to be marginalized in the midst of modernization. The Kajang Indigenous People in Bulukumba Regency, South Sulawesi, are one of the communities that still maintain their traditional values through a customary legal system called Pasang ri Kajang. This community service activity aims to introduce the potential of Kajang cultural tourism to students as an educational effort in instilling the values of local wisdom. The partners in this activity are the Kajang indigenous people and local traditional leaders, including Ammatoa as the traditional leader. The activity is carried out with a participatory and educational method based on direct experience, which involves students in observation, discussion, and reflection on local culture. The results of the activity showed an increase in student knowledge by 31% and a significant change in attitudes towards the preservation of local culture, where more than 80% of participants showed an appreciative attitude towards the values inherited by the Kajang community. This activity also received a positive response from the local community because of its approach that respects traditional values. In addition, this activity produces several outputs, such as cultural introduction modules, activity documentation, and draft service articles. This activity shows that student involvement in the introduction of local culture can be an effective strategy in building multicultural awareness and preserving the nation's cultural heritage.

Low Birth Weight (LBW) refers to infants born with a birth weight of less than 2,500 grams and remains an important issue in neonatal health due to its association with increased neonatal morbidity and mortality. To analyze the determinants of LBW based on primary studies published from 2021 to 2026. A literature review was conducted using the PRISMA approach. Article searches were performed through PubMed, Google Scholar, Scopus, ScienceDirect, and ProQuest using the keywords low birth weight, determinant factors, risk factors, BBLR, and faktor risiko with Boolean operators AND/OR. The inclusion criteria were primary studies, full-text availability, publication in Indonesian or English, and publication years from 2021 to 2026. A total of 20 articles were included, consisting of 15 international articles and 5 national sources. The review showed that LBW is influenced by interrelated maternal, nutritional, obstetric, and sociodemographic factors during pregnancy. The most dominant factors included multiple pregnancy with an adjusted OR of 21.74, maternal food insecurity with an AOR of 6.85, maternal hemoglobin level <11 g/dL with an AOR of 5.21, lack of iron-folic acid supplementation with an AOR of 4.17, maternal age ≤20 years with an AOR of 3.42, pregnancy interval <1 year with an adjusted OR of 2.92, missed antenatal care visits with an AOR of 2.74, smoking during pregnancy with an OR of 2.18, and maternal hypertension with an AOR of 1.94. LBW is influenced by multiple interrelated factors; therefore, efforts to reduce its incidence should focus on evidence-based interventions, particularly through optimizing antenatal care services, improving maternal nutritional status, and early detection of pregnancy.

Rapid developments in digital technology have had a significant impact on students’ lives, particularly in the use of social media and excessive consumption of digital content. The phenomenon known as Brain rot has become a growing concern because it can affect students’ concentration, learning motivation, and quality of thinking. This study aims to provide education regarding the impact of brain rot on students’ concentration and learning motivation in the digital era. The activities were carried out through counseling methods, interactive discussions, and mentoring for junior high school students. The materials presented included the definition of brain rot, the effects of excessive digital media use, the importance of learning time management, and strategies to improve learning focus. The results of the activity showed that students gained a better understanding of the negative impacts of uncontrolled digital media use. In addition, students began to realize the importance of limiting gadget use and increasing productive learning activities. This educational program also helped raise students’ awareness of the importance of maintaining mental health and cognitive abilities amid the rapid development of digital technology. Through this educational activity, students are expected to use technology wisely so that their concentration and learning motivation can improve optimally. Educational programs regarding brain rot need to be carried out continuously as part of strengthening digital literacy within the school environment.

Technological developments have brought significant changes to various aspects of human life, including church life. These changes also impact intergenerational relationships within the congregation. This paper aims to examine the challenges faced by church leaders at GEKISIA Depok in serving Generation X, Millennials, and Generation Z, and to examine the relevance of the theological principle of Romans 12:2 in addressing these challenges. Ultimately, the author observes that differences in generational characteristics influence communication patterns, ministry models, and congregational expectations of church leadership. Therefore, church leaders in the digital age are required to be adaptive, transformative, and remain rooted in biblical values. Romans 12:2 serves as an important theological foundation for Christian leaders to experience a renewed mindset so they can serve according to God's will without being influenced by worldly patterns. Furthermore, the challenge of cross-generational leadership is not merely practical in nature, but also theological. Each generation brings different experiences, values, and perspectives in understanding faith and spirituality. Generation X tends to value institutional stability and loyalty, while Millennials are more oriented toward authentic experience and community. Generation Z, having grown up entirely in the digital age, communicates and expresses faith in ways that differ greatly from previous generations. In this context, church leaders are called to become bridges between generations, rather than simply following trends or rigidly preserving tradition.

This study was motivated by the fact that students still experience difficulties in understanding Nahwu and Shorof despite studying both sciences in Islamic boarding schools. The purpose of this research was to examine the perspectives of Arabic language, Nahwu, and Shorof teachers regarding the importance of Nahwu and Shorof in Arabic language learning, their understanding of the concepts and applications, and the effectiveness of learning implementation at Madrasah Aliyah Al-Hidayah East Tanjung Jabung. This research employed a descriptive qualitative approach using interviews, observations, and documentation as data collection techniques. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, while data validity was ensured through source and technique triangulation. The findings revealed that teachers considered Nahwu and Shorof as the fundamental basis of Arabic language learning because these sciences regulate sentence structures, word transformations, and meanings in Arabic texts. Teachers believed that mastery of Nahwu and Shorof is essential for understanding the Qur’an, hadith, and classical Islamic books. The learning process was considered fairly effective since many students already had prior knowledge from pesantren education and showed progress during the learning process. However, the effectiveness of learning still faced several obstacles, including low student motivation, differences in students’ basic abilities, limited learning time, and the complexity of the material. This study concludes that improving the quality of Nahwu and Shorof learning requires more varied teaching methods, continuous motivation, regular material reinforcement, and stronger institutional support.

This research is motivated by the importance of understanding the development of the Kingdom of God in Indonesia as a reality present in the lives of the people through the values ​​of love, justice, and peace in a pluralistic society. The purpose of this research is to analyze the factors that support and hinder the development of the Kingdom of God in Indonesia and explain its application in contemporary life. The method used is a qualitative descriptive method through a literature review and theological analysis of the social, cultural, and religious dynamics that are developing in Indonesian society. The results of the study indicate that the development of the Kingdom of God is supported by the role of the church in evangelistic missions, holistic services, universal values ​​of love and justice, and a spirit of religious moderation. On the other hand, this development is hampered by local cultural resistance, socio-political dynamics, a lack of comprehensive theological understanding, and the potential for conflict in poorly managed plurality. The implications of this research emphasize that the Kingdom of God needs to be lived as a contemporary reality through personal and social transformation, obedience to God's will, and the realization of identity as citizens of the Kingdom of God in everyday life.

This study aims to analyze the education of children with special physical needs, particularly children with speech impairment, at TK Harsya Ceria Banda Aceh. The study used a qualitative method with a descriptive approach to describe the learning process, fulfillment of physical needs, teacher assistance, family support, and obstacles faced in inclusive education. Data were collected through observation, interviews, and documentation involving school principals, teachers, parents, and children with speech impairment. The results showed that TK Harsya Ceria has implemented inclusive education by providing equal learning opportunities for children with special needs alongside regular students. Teachers use visual media, body language, educational games, and individual assistance to support children’s communication and learning processes. Family support also plays an important role in developing children’s independence, communication skills, and social interaction. However, several obstacles were found, including communication barriers, limited facilities, lack of special assistants, and high therapy costs. Therefore, collaboration between schools, families, health workers, and the government is needed to support the optimal development of children with speech impairment in inclusive education environments.

This study aims to analyze the role of teachers’ personality competence in shaping students’ learning environments through a literature review approach. Personality competence reflects teachers’ stable, mature, and authoritative character, enabling them to serve as role models for students and influencing the creation of a conducive learning environment both psychologically and socially. The method used is a literature review by analyzing various sources such as books, academic journals, and relevant official documents. The results show that teachers with positive personality traits are able to build harmonious relationships, create a comfortable classroom atmosphere, and enhance students’ learning motivation. Therefore, teachers’ personality competence is an important factor in supporting the quality of the learning environment and the success of the learning process. In addition, findings from various studies indicate that personality competence not only affects classroom interactions but also contributes to the development of students’ attitudes, discipline, and emotional stability. Teachers who demonstrate consistency, empathy, and integrity tend to foster a sense of trust and respect among students, which further strengthens classroom engagement. Moreover, a positive teacher personality helps reduce learning barriers such as anxiety, lack of confidence, and lack of participation in classroom activities. In the context of modern education, where student-centered learning is increasingly emphasized, teachers’ personality competence becomes even more essential in facilitating active learning and meaningful student involvement. Thus, strengthening teachers’ personality competence through training, reflective practice, and continuous professional development is crucial to improving overall educational quality and achieving optimal learning outcomes.

This study aims to examine the utilization of classification codes in the sorting of records and non-records. The sorting of records and non-records is an important stage in information management. However, in practice, it is often not carried out systematically, resulting in the mixing of records and non-records with different values. This condition leads to disorganized records management and difficulties in information retrieval. This study employs a descriptive qualitative method with a library research approach. The data were obtained from scientific journals, books, and relevant regulations related to records management. Data collection was conducted through literature review, while data analysis was carried out descriptively through data grouping and interpretation. The results show that classification codes are used as a basis for distinguishing and grouping records and non-records according to organizational functions and activities, thereby supporting better organization in the sorting process. The implication of this study indicates that the use of classification codes supports more structured and systematic records management.

Economic growth in ASEAN countries has shown heterogeneous dynamics, particularly in the post-pandemic period. This study aims to analyze the effect of economic complexity, manufacturing value added, and foreign direct investment on economic growth in ASEAN-8 countries during 2015–2024. The study employs a quantitative explanatory approach using panel data regression analysis. The data were obtained from the World Development Indicators (World Bank) and Harvard Growth Lab. Based on the Chow and Hausman tests, the Fixed Effect Model (FEM) was selected as the best estimation model. The results indicate that economic complexity has a negative and significant effect on economic growth, suggesting that increasing economic sophistication does not automatically promote growth when industrial and institutional readiness remain limited. Meanwhile, the manufacturing sector has a positive but insignificant effect on economic growth. In contrast, foreign direct investment has a positive and significant effect on economic growth through capital accumulation and technology transfer. Simultaneously, all independent variables significantly affect economic growth in ASEAN-8 countries. These findings imply the importance of strengthening industrial capacity, institutional quality, and technological readiness to support sustainable economic growth in ASEAN countries.

This study examines how madrasah students perceive the meaningfulness of Islamic Religious Education (Pendidikan Agama Islam/PAI) integrated with local wisdom as a means of instilling Islamic values. The Malay community in Pemayung District, Batanghari Regency, Jambi, inherits a rich array of traditions deeply rooted in Islamic values, including zikir ratib, hadrah, berzanji, and patitih. However, the extent to which such local wisdom integration in formal PAI instruction is perceived as meaningful by students has never been empirically measured. This descriptive-comparative survey study involved 82 students of MTs. Irsyadul Ibad, selected through a total sampling technique. The instrument employed was the SPIN-KL Scale (40 items, α = 0.884), measuring eight perceptual dimensions on a 5-point Likert scale. Analysis results revealed an overall mean perception score of 4.12 (SD = 0.42; positive category; 82.7% positive responses). The dimension of PAI content relevance to local wisdom obtained the highest score (M = 4.24; very positive), while the dimension of Islamic identity consolidation through local culture recorded the lowest score, though still remaining positive (M = 3.98). Independent samples t-tests indicated a significant difference based on students' active participation in religious study circles (pengajian) (t(80) = 4.74, p < 0.001, d = 1.07), whereas gender and grade level yielded no significant differences. These findings underscore the importance of collaboration between madrasah institutions and religious-cultural communities in strengthening the internalization of Islamic values.

 The quality of digital system services in the ship clearance process is closely related to the work effectiveness of shipping agency companies. The advancement of port operational services is influenced by the system’s ability to provide convenience, speed, accuracy, and service integration for users. The system used in the ship clearance process must be able to meet user needs and support inter-agency coordination so that ship services can operate more effectively and efficiently. This study aims to analyze the performance level and the level of user importance regarding the implementation of the Single Submission Pengangkut System in the ship clearance process at PT Trans Cakrawala Perkasa. The research employed a descriptive quantitative approach with a sample of 30 respondents consisting of ship agents involved in the clearance process. Data were collected through questionnaires, observations, and literature studies. The data were analyzed using validity tests, reliability tests, conformity level analysis, and the Importance Performance Analysis (IPA) method. The results indicate that the SSM Pengangkut System has made a positive contribution to accelerating document processing, facilitating system usage, increasing work productivity, and supporting coordination among related agencies. Based on the IPA Cartesian diagram, one indicator was identified as a priority for improvement, while other indicators were categorized as maintain performance, low priority, and high performance with lower importance levels. Overall, the implementation of the Single Submission Pengangkut System has been running quite well; however, continuous evaluation and improvement are still needed to optimize the ship clearance process further.

The subject of corpse care is one of the important competencies in Islamic Religious Education (PAI) at the senior high school level, which is obligatory (fardhu kifayah). However, the complexity of the material and the presence of psychological barriers often make students less interested or feel afraid. This study aims to analyze in-depth the perceptions of SMA YATPI Godong students regarding the importance of corpse care, the factors that influence these perceptions, and the urgency of this competency as a provision for social life. This study uses a qualitative descriptive approach supported by simple quantitative data percentages. The subjects were 35 grade XI students, selected using a purposive sampling technique. Data collection was carried out through participant observation, questionnaire distribution, in-depth interviews, and documentation. Data analysis followed an interactive model that includes data condensation, data presentation, and drawing conclusions. The results showed that the majority of students (82.8%) had a very positive perception of the urgency of this material and were aware of its socio-cultural responsibility. The main factors influencing students' perceptions included the demonstration method using mannequins implemented by teachers, internal religiosity values, and the encouragement of societal expectations. These skills are considered essential not only for fulfilling academic obligations but also as a form of student readiness to engage and contribute significantly to their social environment in the event of grief.