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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.

This study aims to analyze the implementation of the Bravo PUPR Online attendance system in improving the work discipline of Civil Servants (ASN) at the National Road Implementation Center of East Nusa Tenggara. The research focuses on punctuality of attendance, consistency in fulfilling working hours, task completion, compliance with attendance procedures, alignment between recorded data and actual conditions, and acceptance of consequences for violations. The study employs a qualitative approach with data collection techniques including observation, documentation, and interviews with leaders, system operators, and ASN as direct users. The results indicate that the implementation of the Bravo PUPR Online attendance system has improved administrative order in attendance and increased ASN awareness of time discipline. However, work discipline has not been fully optimal, as several issues remain, such as inconsistent attendance, suboptimal fulfillment of working hours, and discrepancies between attendance data and actual field conditions. In addition, technical constraints such as internet connectivity and GPS accuracy, as well as behavioral factors like negligence and lack of supervision, also affect system effectiveness. In terms of compliance, the Bravo system integrated with e-HRM is considered effective in detecting violations and enforcing strict consequences, ranging from warnings to administrative sanctions. This demonstrates that the attendance system functions not only as a recording tool but also as an instrument for monitoring discipline.

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.

This research is motivated by the low speaking ability of elementary school students which is characterized by a lack of confidence, difficulty in expressing opinions in a coherent manner, and the lack of students' ability to express information clearly in learning Indonesian. These problems show that the learning that takes place has not fully provided opportunities for students to actively practice speaking skills. This research aims to Develop a booklet  based on Student Worksheets (LKPD) on interview text materials to support the speaking skills of grade IV elementary school students. The method used is research and Development with a 4D model which includes the define, design, and Develop stages. At the Development stage, the product is validated by media experts and subject matter experts to assess the feasibility level of the LKPD booklet  Developed. The results of the study showed that the LKPD booklet  obtained a feasibility percentage of 91.17% in the media aspect and 90.32% in the material aspect with a very feasible category. These results show that the LKPD booklet  Developed has met the eligibility criteria both in terms of appearance and content as teaching materials for learning Indonesian language in elementary schools. However, this research is still limited to the product validation stage, so further research is needed through field trials to determine the effectiveness of LKPD booklet s in improving students' speaking skills in more depth.

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.

Ntobo Specta is a community service program implemented by students of the Community Service Program (KKN) of the Bima College of Economics (STIE) as an effort to support the development of a creative economy based on local potential in Ntobo Village. Ntobo Village is known as one of the centers of traditional weaving craftsmen who are the main source of income for most of the community. However, promotion and marketing of woven products are still limited, so innovative activities are needed to increase the attractiveness and economic value of local weaving. Ntobo Specta activities are packaged in the form of a bazaar for weaving MSMEs and a fashion show made from typical Ntobo woven fabrics involving elementary, middle, and high school students. This activity aims to introduce Ntobo weaving to the wider community, increase the interest of the younger generation in local culture, and open marketing opportunities for weaving MSMEs. The implementation method is carried out through the stages of coordination, activity preparation, event implementation, and evaluation. The results of the activity show that Ntobo Specta is able to be an effective medium for promoting culture and the creative economy. The enthusiasm of the community and participants has a positive impact on increasing the existence of Ntobo weaving as a superior regional product. Furthermore, this activity also stimulates economic growth in the community by increasing awareness of local woven products and expanding the marketing network for MSMEs. Thus, Ntobo Specta is a form of community empowerment that integrates cultural preservation with strengthening the creative economy based on local wisdom.

Management psychology is an approach that plays a crucial role in understanding individual and group behavior within organizations, particularly in the ever-evolving educational and work environments. The application of psychological principles to management practice is believed to improve performance, leadership effectiveness, and create a more conducive work and learning environment. This study aims to examine the development of trends, approaches, and key findings in the study of management psychology through a literature review. Furthermore, this study also seeks to answer two research questions: (1) how have management psychology research trends developed over the past five years, and (2) what are the key findings in the educational and organizational contexts. The method used is a qualitative approach by searching various literature sources through the Google Scholar and Publish or Perish (PoP) databases, using the keyword "management psychology." Of the 20 articles found between 2021 and 2026, five were selected as the most relevant for further analysis. The study results indicate three dominant themes: the role of management psychology in education, the influence of motivation and leadership on performance, and its contribution to the organizational adaptation process. The conclusions of this study confirm that integrating psychological aspects into management plays a crucial role in increasing organizational effectiveness. Therefore, further research is recommended to empirically examine the relationship between psychological variables and a broader scope.

This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests that corporations with higher sustainability transparency tend to exhibit better tax compliance and avoid aggressive tax avoidance schemes. Grounded in stakeholder and legitimacy theories, these findings underscore that ethical ESG adoption strengthens public accountability and enhances the integrity of corporate governance within the Indonesian capital market.

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

This study addresses the troubling increase in illegally managed micro, small, and medium enterprises (UMKM) operated by foreign nationals in Bali, which poses significant threats to local economic stability and fairness. The analysis focuses on the legal frameworks governing UMKM, including Law No. 20 of 2008 and the Online Single Submission (OSS) system, as well as the regulatory gaps that allow foreign entities to exploit these mechanisms for their gain. A multi-method approach was employed to evaluate the current situation, emphasizing the roles of local government initiatives, banking regulations, and community engagement in combating illegal business operations. The findings reveal a pressing need for enhanced verification processes, stricter compliance measures, and localized regulations to protect legitimate businesses from exploitation by foreign competitors. The study concludes that only through coordinated efforts among government bodies, financial institutions, and local enterprises can Bali achieve sustainable economic growth, ensuring that UMKM can thrive within a fair and equitable commercial landscape.

The development of digital technology and internet penetration are driving changes in consumer behavior and demanding that MSMEs not only adapt but also understand the operational motives and marketing channel integration strategies to face competition in the digital era. This study aims to examine the operational motives and technical adaptation processes of Micro, Small, and Medium Enterprises (MSMEs) in Bali in integrating online and offline marketing channels through an omnichannel strategy to respond to intense market competition in the digital era. This descriptive qualitative research uses a multiple case study approach in three different MSME sectors: goods maintenance services, creative services, and fashion retail. Data collection was conducted through direct observation, in-depth interviews, and a review of digital activities, then analyzed through single-case and cross-case stages. The results show that MSMEs optimize digital channels as instruments to expand reach and trigger consumer emotional engagement through a visual storytelling approach, while physical stores are crucially maintained as points of sensory validation. Functional integration has been proven to accommodate the shift in consumer behavior towards a hybrid decision-making pattern. In this pattern, consumers conduct information searches and initial evaluations online, but tend to shift to offline interactions to validate quality and finalize transactions to minimize purchase risk. In conclusion, cross-channel operational synergy has proven essential in boosting the competitive advantage of MSMEs.

Food waste is an important indicator in evaluating the effectiveness of food service management, especially in institutional settings such as Islamic boarding schools. High levels of food waste can be influenced by several factors, including food taste and satisfaction with food service. This study aimed to analyze the relationship between food taste and food service satisfaction with food waste among students at Al-Hasyimi Islamic Boarding School Sukolilo Bancar. This research used a quantitative method with a cross-sectional design. The population consisted of 127 female students, with 98 respondents selected using stratified random sampling. Data were collected using the Comstock form to measure food waste and questionnaires to assess food taste and food service satisfaction. Data analysis was conducted using univariate and bivariate analysis with the Spearman Correlation test. The results showed a significant relationship between food taste and food waste (p=0.000), as well as between food service satisfaction and food waste (p=0.000).

This study presents an innovation design for an Internet of Things (IoT)-based watering and liquid fertilizer control system for chili plants using a NodeMCU ESP32. The main problem addressed is the manual watering and fertilizing process, which makes it difficult for farmers to monitor soil moisture, temperature, air humidity, and light intensity in real time. The recommended method used in this draft is Research and Development (R&D) with a prototyping approach because the study focuses on designing, building, integrating, and testing an IoT device through iterative stages. The system is designed using a soil moisture sensor, DHT11, LDR sensor, two-channel relay, two 12 V DC pumps, 16x2 I2C LCD, and the Blynk Mobile application for remote monitoring and control. Sensor data are transmitted to Blynk as percentage values and plant condition statuses, while the water and fertilizer pumps can be controlled using virtual buttons. The control logic defines the optimal condition for chili plants based on soil moisture of 60-80%, temperature of 25-30°C, air humidity of 60-80%, and light intensity of 50-90%. Prototype documentation and functional testing data will be completed in the next stage.

The growing elderly population in nursing homes is often accompanied by physical and psychosocial declines that negatively impact their quality of life. This study aims to analyze the effect of occupational therapy implementation on the quality of life among the elderly at the Jambi Nursing Home. Utilizing a quantitative pre-experimental design with a one-group pretest-posttest approach, this study involved 30 elderly respondents selected through sampling mehtods. Data were collected using the WHOQOL-BREF questionnaire and analyzed using the Paired Sample T-Test. The results revealed that prior to the intervention, the majority of respondents (53,4%) had a poor quality of life. However, after receiving a two-week occupational therapy program, their quality of life significantly improved, with 60% of respondents shifting into the good category. Bivariant analysis demonstrated a p-value of 0,000 (p <0,05). Indicating a significant influence of occupational therapy, Occupational therapy is proven effective as a non-pharmacological intervention to enhance independence and well-being among the elderly in in institutional care.

Hypertension is a condition where blood pressure increases above normal limits as indicated by systolic and diastolic values ​​during examination. In Karanglangit Village, the community's low level of knowledge regarding risk factors, prevention and treatment of hypertension is an obstacle in controlling this disease. This service activity aims to increase public understanding so that they are able to implement efforts to prevent and manage hypertension independently. The method used is direct counseling with the help of presentation media and educational posters. The activity stages include completing a pre-test, providing material about hypertension, an interactive discussion session, and a post-test. The activity was carried out in January 2026 at the Karanglangit Village Hall, Lamongan District, with 26 PKK women participating. The results show an increase in participants' knowledge, marked by an increase in the average score from 76.92% in the pre-test to 100% in the post-test. The paired t-test showed a significant difference before and after the counseling (p<0.001), so that the activity was considered effective in increasing community knowledge. Apart from that, participants also better understand the importance of a healthy lifestyle, regular check-ups, and compliance in maintaining stable blood pressure.

Penggunaan obat yang kurang tepat selama ibadah puasa masih menjadi permasalahan di masyarakat akibat keterbatasan pemahaman mengenai penyesuaian jadwal minum obat. Desa Banjarwati yang terletak di Kecamatan Paciran merupakan wilayah yang masih memerlukan peningkatan edukasi kesehatan, khususnya terkait penggunaan obat saat berpuasa. Kegiatan dilaksanakan pada tanggal 30 Januari 2026 di Apotek Tiara Farma, Desa Banjarwati, Kecamatan Paciran, Kabupaten Lamongan. Metode yang digunakan berupa penyuluhan secara langsung melalui presentasi interaktif, diskusi, serta penggunaan media edukasi berupa leaflet dan poster. Evaluasi dilakukan menggunakan pretest dan posttest untuk mengukur peningkatan pengetahuan peserta. Hasil menunjukkan peningkatan rata-rata nilai pengetahuan dari 72,94 sebelum penyuluhan menjadi 92,94 setelah penyuluhan, dan analisis statistik menunjukkan nilai signifikansi p < 0,001 yang menandakan adanya perbedaan bermakna.

Legal education in higher education institutions remains predominantly dominated by cognitive approaches, which have not fully succeeded in shaping students’ character, particularly in terms of integrity, professional responsibility, and legal empathy. This condition highlights the need for learning approaches that integrate practical experience with professional ethical values. This community engagement activity aims to strengthen the character of law students through a clinical legal education-based intervention integrated with professional ethics education. The activity was conducted using a participatory approach involving 35 law students from the Faculty of Law at Universitas Madura over the period from 21 April to 13 May 2026. The intervention consisted of a series of activities, including legal education sessions, basic legal consultations, and structured ethical reflection. The community partners were local residents with limited access to legal information and services.The results indicate an improvement in students’ character scores across several dimensions, namely integrity (from 3.42 to 4.21), professional responsibility (from 3.51 to 4.28), and legal empathy (from 3.37 to 4.35). In addition, more than 80% of students reported that the activity enhanced their understanding of legal practice and the social conditions of the community. The activity also had a positive impact on the community, particularly in improving legal literacy. These findings demonstrate that experience-based legal clinics are effective in strengthening law students’ character while simultaneously providing tangible benefits to the community. Therefore, community engagement activities based on clinical legal education can be developed as a strategic medium for strengthening character education in law faculties.

 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.

Adolescents are considered a vulnerable group to nutritional problems because they experience rapid physical growth accompanied by lifestyle changes and unhealthy eating habits. The increasing prevalence of overweight and obesity among teenagers has become a major public health concern that requires serious attention. This study was conducted to examine the relationship between peer influence, the frequency of eating out, and fast-food consumption habits with the incidence of overweight among students at SMAN 1 Surabaya. The research applied a quantitative approach using an analytical observational design with a cross-sectional method. A total of 81 students participated in the study and were selected through proportional random sampling. Data were collected using questionnaires, SQ-FFQ forms, and anthropometric measurements, then analyzed using the Chi-Square statistical test. The findings revealed significant associations between peer influence, eating out frequency, and fast-food consumption habits with the occurrence of overweight among adolescents. Students who more frequently consumed meals outside the home and regularly ate fast food showed a greater tendency to experience overweight and obesity. These results indicate that social environments and modern dietary patterns contribute to the increasing prevalence of overweight among adolescents. Therefore, nutrition education and healthy lifestyle promotion should be strengthened through the involvement of schools, families, and peer groups.

The book on the City of God and the City of Man is a masterpiece by St. Augustine that is very influential in the history of philosophy and theology. This book contains the background of Augustine's philosophical and theological reflections on the accusation of the destruction of the Roman Empire against Christianity. The City of God described in Augustine's perspective is a city that prioritizes love for God. While the City of Man is a city that reflects self-love. The implications of both types of cities in Augustine's perspective are very relevant to be discussed in the discourse on the concept of statehood. This paper also aims to analyze the relationship between democracy and capitalism in the perspective of Augustine of Hippo's thought, especially through the concept of civitas Dei (City of God) and civitas terrena (World City). This study uses a qualitative method with a library research approach. The results of this study show that democracy and capitalism, although providing space for freedom, are vulnerable to deviations when not guided by the correct moral orientation. In light of Augustine's thought, the crisis in modern democracy such as; Money politics, media manipulation, and anarchic demonstrations reflect the dominance of self-love (amor sui) that characterizes the civitas terrena. Therefore, democracy can only operate fairly if it is rooted in moral values ​​that lead to the common good (Bonum communae).