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This study analyzes the mechanism of money creation in Islamic financial institutions by examining its relationship with prudential principles and financial intermediation. The research is motivated by the growth of Indonesia’s Islamic capital market, which reached a capitalization of IDR 5,060 trillion in 2025, yet conceptual challenges remain regarding money creation in line with maqashid al-shariah. The study employs a Systematic Literature Review (SLR) using the PRISMA framework, reviewing 38 relevant academic articles. Findings indicate that money creation in Islamic finance occurs only through real-asset-based activities, differing from the conventional system that relies on credit expansion and interest. Intermediation functions are carried out through partnerships emphasizing fair risk and profit sharing, while the prudential principle ensures controlled monetary expansion. The study concludes that the integration of moral and economic dimensions establishes a fair, stable, and sustainable Islamic monetary paradigm and contributes conceptually to strengthening Islamic financial policy in Indonesia.

The halal cosmetics industry in Indonesia has grown rapidly in recent years in line with the increasing awareness of Muslim consumers regarding product safety, cleanliness, and compliance with Islamic law. However, this industry still faces several challenges, particularly related to the availability of halal-certified raw materials, production process standardization, and coordination among key stakeholders. This study aims to analyze the synergy between the government, business actors, and halal certification institutions in the development of the halal cosmetics cluster in Indonesia. Using a qualitative approach and case study design, this research draws on literature analysis and applies the concepts of halal industry clusters and the triple helix model. The results indicate that collaboration among cosmetic manufacturers, government institutions, and certification bodies such as BPOM and LPPOM-MUI has strengthened consumer trust and legal assurance regarding halal products. Nevertheless, barriers remain, including limited knowledge among producers about halal standards and uneven support infrastructures across regions. Therefore, strengthening policy integration, capacity building for industry players, and institutional support is necessary to enhance the competitiveness and sustainability of the halal cosmetics industry in accordance with the principles of Maqashid Sharia.

Taxes are a primary source of government revenue and play a crucial role in economic development. However, tax avoidance practices are still widely practiced by companies, including in the mining sector, which has significant potential to generate state revenue. This study aims to examine the influence of financial distress, corporate governance (independent commissioners and audit committees), and institutional ownership on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The study population consisted of 83 companies, and through purposive sampling, 61 companies were selected, with a total of 244 observations. The analysis used panel data regression with the help of Eviews 25. The results indicate that financial distress and institutional ownership have a positive effect on tax avoidance, while independent commissioners and audit committees have a negative effect on tax avoidance. These findings suggest that a company's financial condition and ownership structure play a significant role in determining tax avoidance policies.

This study aims to determine self-efficacy as an intervening variable in influencing the relationship between servant leadership and organizational citizenship behavior among employees of the Muaro Jambi District Environment Agency. The analysis method used is quantitative analysis. The population and sample consisted of 56 employees. Data collection was conducted by distributing questionnaires using a Likert scale. The statistical analysis used Structural Equation Modeling (SEM) techniques, with Partial Least Squares (PLS) as the tool for managing it using SmartPLS 4.1.1. The results of this study indicate that servant leadership has a positive and significant effect on organizational citizenship behavior, servant leadership has a positive and significant effect on self-efficacy, self-efficacy has a positive and significant effect on organizational citizenship behavior, and servant leadership has a positive and significant effect on organizational citizenship behavior and is mediated by self-efficacy.

This study aims to identify the business strategies implemented by used motorcycle showrooms and to examine their impact on the income generated. The research focuses on four used motorcycle showrooms located on Jalan Panglima, Kuala Tungkal, Tanjung Jabung Barat Regency. The intense competition in a concentrated area encourages each showroom to adopt appropriate strategies to remain competitive and sustain stable income. This research uses a qualitative approach with a comparative study method. Data were collected through observation, in-depth interviews, and documentation. Data analysis was carried out using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results show that each showroom implements different business strategies based on their internal strengths and market characteristics. Showrooms that combine the marketing mix (7P) with good service approaches tend to earn higher income. Additionally, Islamic business values such as honesty, transparency, and trustworthy service contribute to the effectiveness of the strategies applied.

This study aims to develop interactive PowerPoint-based audio-visual learning media for Grade X Economics and to test its feasibility and effectiveness in improving student activity and learning outcomes. The method used is Research and Development (R&D) with the ADDIE model, which includes the stages of analysis, design, development, implementation, and evaluation. The research subjects consisted of students in grades X6 and X7 at SMA N 1 Ngluar and SMA Muhammadiyah 1 Muntilan. Data were collected through interviews, questionnaires, and learning outcome tests. The feasibility test results showed that the interactive PowerPoint media was considered very feasible to use, with an average score of 4.6 from subject matter experts, 4.8 from media experts, 4.45 from teachers, and 4.5 from students. The effectiveness test showed N-Gain Scores for activity and learning outcomes of 0.42 and 0.58, respectively, at SMA N 1 Ngluar and 0.44 and 0.55 at SMA Muhammadiyah 1 Muntilan. Thus, interactive PowerPoint media is effective in increasing student activity and learning outcomes in economics learning.

The rapid development of information and communication technology has driven the transformation of human activities into the digital realm, making cyber law regulation an essential need to govern activities in the virtual world. This research discusses the comparison of cyber law regulations in Indonesia and Singapore, specifically the Electronic Information and Transactions Law (UU ITE) and the Cybersecurity Act as well as the Protection from Online Falsehoods and Manipulation Act (POFMA), focusing on legal philosophy, enforcement mechanisms, and the protection of freedom of expression. A normative legal research method with a comparative approach is used to analyze the normative context, law enforcement implementation, and the social impacts of both regulations. The research findings indicate that Indonesia adopts a repressive legal approach with fragmented enforcement and challenges related to digital literacy, which leads to potential restrictions on freedom of expression. In contrast, Singapore applies a risk-based regulatory framework with centralized coordination and a more adaptive mitigation approach, aiming to balance content control with the protection of human rights. This research recommends reforms and strengthening of cyber law regulations in Indonesia to improve law enforcement effectiveness and ensure proportional freedom of expression in the digital era.

This study aims to analyze the role of Public Relations in establishing partnerships with the press to increase publicity at SMPN 12 Jember. The background of this study is influenced by the importance of positive media publications in building a school's reputation and competitiveness amidst intense competition among educational institutions. The research method used is a qualitative case study approach, involving in-depth interviews, participant observation, and documentation studies of public relations staff and media partners. The results show that the role of public relations has evolved from an administrative function to a strategic spearhead that manages two-way communication, fosters relationships, and builds reputation. The strategies implemented include the use of convergent media, by combining traditional media (such as school magazines and brochures) with digital media (such as websites, Instagram, and YouTube) to expand the reach of messages. In addition, adaptations to local culture, such as the use of polite Javanese language and a family-like approach, have proven effective in building public trust. This study also emphasizes the importance of systematic and participatory evaluation to improve program effectiveness. The implications of this study suggest that schools design measurable and contextual public relations strategies with local values ​​to increase the school's visibility and positive image.

In the digital age, English Education students still face difficulties in developing Academic English Proficiency because classroom learning is still dominated by traditional methods that are less appealing to digital natives. This study aims to explore and evaluate the integration of TikTok Learning Games (TLG) as a gamification-based learning medium to improve EAP for students in the English Education Study Program at Medan State University. Using a qualitative approach with a limited Research and Development model, data was collected through open-ended questionnaires and digital observations on TikTok, then analyzed using thematic analysis. The results showed that after two weeks of implementing TLG, students experienced improvements in academic vocabulary, pronunciation, contextual understanding, learning motivation, and speaking confidence, with 80% of participants stating that learning felt more enjoyable and less boring. However, a small number of students did not show significant changes due to limited access to technology and inconsistent use. Overall, this study concludes that TLG is an effective and practical digital gamification strategy for improving English proficiency, and can be used as a reference for lecturers in developing social media-based learning innovations in higher education.

This study discusses the basis of Indonesian society’s obligation to comply with the Marriage Law (UUP) as a manifestation of obedience to both state law and religious teachings. The study arises from the reality that, despite the UUP and the Compilation of Islamic Law (KHI) serving as the legal foundation for marriage in Indonesia, many still violate its provisions, such as through unregistered (siri) marriages. Using a normative juridical approach and qualitative descriptive analysis, this research examines the juridical, philosophical, and sociological foundations of legal obedience to the UUP and its implications for family and social life. The findings show that juridically, obedience to the UUP is grounded in the principle of legality and state sovereignty; philosophically, it reflects the values of Divinity and Humanity embodied in Pancasila; and sociologically, it functions as social engineering to protect women and children while ensuring social order. Compliance with the UUP therefore holds not only legal but also moral and spiritual significance, serving as a means to achieve harmonious families, social order, and a just nation.

The rapid development of technology encourages the change in crime patterns from conventional to digital through the use of electronic devices. This phenomenon makes many individuals and groups use technology not only for positive purposes, but also to gain financial gain illegally. Instagram as one of the most popular social media applications has also become a space for digital crime practices, especially through the creation of fake accounts. Fake accounts are used for various harmful acts such as online fraud, the spread of fake news, the use of identities or photos without permission, acts of bullying and negative comments that trigger conflicts, to the spread of pornographic content. This research aims to identify the forms of fake account practices on Instagram, analyze the causative factors, and evaluate the application of applicable laws, especially Law Number 19 of 2016 concerning Information and Electronic Transactions. The research method used is empirical legal research with a qualitative approach. The data was collected through interviews with investigators from the Directorate of Criminal Investigation of the Metro Jaya Police, academics, and civil society organizations (CSO). The results of the study show that the practice of fake accounts still often occurs due to low digital literacy, weak supervision from platforms, and not optimal law enforcement. Although Article 35 jo Article 51 paragraph (1) of the ITE Law has regulated the prohibition of data and identity manipulation, its implementation still faces a number of obstacles from aspects of legal substance, enforcement structure, and community legal culture. This study recommends the need for collaboration between the government and social media platforms in limiting the creation of fake accounts, improving people's digital literacy, and reformulating legal rules that are clearer and more adaptive to the dynamics of digital crime. These efforts are needed so that the protection of social media users is optimal and able to create a safe digital space.

Local Own-Source Revenue (PAD) serves as a vital instrument in supporting regional independence and public welfare. For decades, the Land and Building Tax (PBB) has been one of the primary sources of local revenue; however, excessive dependence on PBB is considered less effective in promoting equitable economic development and enhancing citizens’ economic rights. Forcing PBB increases of hundreds of percent, as has recently occurred in a number of regions such as Pati Regency, Central Java, and dozens of other regions amid the current difficult economic situation, has invited criticism and protests. This policy has been accused of violating human rights. For this reason this study aims to analyze the urgency of exploring alternative local revenue sources beyond PBB, such as local taxes, public service retributions, management of regional assets, and innovative revenue models based on local potential. The research uses a qualitative approach through literature review and fiscal policy analysis at the regional level. The findings indicate that diversification of local revenue sources can strengthen regional fiscal capacity, improve public service delivery, and foster broader community economic participation. By sustainably and transparently developing local potential, local governments can not only enhance community welfare but also uphold the principle of economic justice as mandated by the Constitution. Therefore, optimizing local revenue sources beyond PBB represents a strategic step toward inclusive and equitable regional economic independence.

This study aims to investigate in detail the tax planning and implementation strategies applied by PT Unilever Indonesia Tbk in fulfilling its Corporate Income Tax (CIT) obligations. While taxes serve as a major source of government revenue, they also represent a financial burden for businesses that can impact net profits. Therefore, the implementation of a carefully designed tax planning approach is crucial to effectively manage tax liabilities while remaining compliant with existing legal regulations. The research employs a descriptive-analytical method, supported by a review of relevant literature and the use of secondary data obtained from taxation-related documentation. The study seeks to identify the tax planning protocols adopted by the company and assess their influence on the effectiveness of the firm’s tax-related financial expenditures. The findings reveal that PT Unilever Indonesia Tbk has successfully implemented tax planning strategies through the strategic utilization of deductible expenses as outlined in Article 6(1) of the Indonesian Income Tax Law, which includes expenditures for employee training, research and development activities, and corporate social responsibility (CSR) initiatives. This approach allows the company to legally reduce its tax obligations while enhancing its financial efficiency. The insights gained from this research are expected to serve as a framework for other organizations in developing tax planning policies that are not only effective and efficient but also sustainable in the long term.

This study aims to systematically examine the influence of digital literacy on the learning outcomes and 21st-century skills of high school students. The method used is a Systematic Literature Review (SLR) following the PRISMA guidelines. Data sources were obtained from various academic databases, including Google Scholar, ERIC, ScienceDirect, and SpringerLink, with publications ranging from 2019 to 2025. A total of 30 articles were selected based on predetermined inclusion and exclusion criteria. The analysis was conducted using a thematic approach to identify patterns, relationships, and the contribution of digital literacy to learning outcomes and the development of 21st-century skills, such as critical thinking, collaboration, communication, and creativity. The synthesis results show that digital literacy has a significant influence on improving learning outcomes and strengthening 21st-century competencies. This study emphasizes the importance of integrating digital literacy into secondary school curricula and teacher training to support effective 21st-century learning.

This study aims to analyze the effect of brand image, packaging, and digital marketing on consumer purchasing decisions for the Loloh Cem-cem Ibu Kunil product in Penglipuran Tourism Village, Bangli Regency. The background of this research is based on the phenomenon of increasing competition among MSMEs and the importance of effective marketing strategies to enhance purchasing decisions. This study employs a quantitative approach with an associative research type. The research population consists of consumers of Loloh Cem-cem Ibu Kunil, with a total sample of 160 respondents obtained through purposive sampling techniques. Data were collected using questionnaires, while data analysis was conducted through multiple linear regression. The results show that brand image, packaging, and digital marketing have a positive and significant effect on purchasing decisions. Partially, brand image has the most dominant effect compared to the other variables, followed by packaging and digital marketing. Simultaneously, the three independent variables explain the variation in purchasing decisions with a coefficient of determination (R²) value of 34.2 percent. These findings emphasize the importance of strengthening brand image, optimizing packaging design, and utilizing digital marketing strategies to enhance consumer purchasing decisions, particularly for local traditional beverage products.

Salah satu bentuk pengolahan limbah menjadi energi yang berasal dari limbah padat perkotaan adalah sampah bahan bakar turunan atau Refuse Derived Fuel (RDF). Terdapat berbagai teknologi pengeringan yang biasanya digunakan untuk pengeringan RDF. Contoh penerapannya adalah oil tube rotary dryer sebagai alternatif dari steam tube rotary dryer karena sejumlah alasan utama. Pertama, penggunaan oil engine sebagai material penghantar panas tidak membutuhkan tekanan tinggi seperti pada steam tube rotary dryer sehingga komposisi desain yang tidak serumit steam tube rotary dryer. Penelitian ini dilakukan untuk mengetahui perancangan dan analisis kekuatan struktur mesin oil tube rotary dryer yang dilakukan melalui software Solidworks. Cara kerja mesin dimulai dari pemanasan thermal oil di unit pemanas hingga mencapai suhu operasi yang diinginkan. Oil panas kemudian disirkulasikan secara tertutup ke dalam tube di dalam drum pengering. Pada saat yang sama, RDF dengan kadar air awal 55% dimasukkan melalui inlet housing ke dalam shell. Suhu yang bekerja pada oil untuk memanaskan sekitar 150°C, jumlah total tube 65 buah berdiameter 1,25 inch, dan panjang pipa 10 m yang tersusun di dalam shell. Hasil analisis struktur mesin oil tube rotary dryer berdasarkan simulasi didapatkan stress (von mises) dengan nilai tertinggi 9,371 × 108 N/m^2. Sedangkan nilai terendah 9,628 × 103 N/m^2. Nilai tertinggi dari hasil simulasi tersebut terjadi pada sudut tajam bagian support roller yang tidak terdapat kontak, sehingga hal ini dapat diabaikan karena merupakan stress singularity. Hasil simulasi displacement  dengan  nilai tertinggi 1,026 × 101 N/m^2. Sedangkan nilai terendah 1,000 × 10-30 N/m^2. Nilai tertinggi dari hasil simulasi tersebut merupakan penerapan dari gaya centrifugal yang terjadi pada drum/shell rotary. Hasil simulasi Safety factor yaitu mengacu pada rata-rata probe result adalah 2,3. Sehingga dari hasil simula

Delays in high-rise building construction projects in Surabaya are a crucial issue as they can significantly affect cost, quality, and project completion schedules. This reserach intends to identify the dominant factors contributing to project delays using the Relative Importance Index (RII) method, considering both frequency and impact aspects. Data were obtained from 80 valid respondents who hold strategic roles in construction project implementation, such as Project Managers, Site Managers, Site Engineers, Estimators, Field Supervisors, General Managers, and Company Directors. The analysis results indicate that in terms of frequency, the dominant factors are unfavorable weather conditions (RII = 0.750), labor shortages (RII = 0.743), and design changes during construction (RII = 0.735). Meanwhile, in terms of impact, the dominant factors are delays in material delivery (RII = 0.780), labor shortages (RII = 0.770), and substandard material quality (RII = 0.740). These findings emphasize that labor shortage consistently influences project delays in both frequency and impact, while weather and material factors show different patterns between occurrence and consequence. All dominant factors were classified into the High-Medium category, indicating that they should be prioritized in project risk management.

E-Tendering is an electronic-based procurement method that integrates all parties involved in construction projects through a digital platform, simplifying communication, document exchange, and transactions from the initial stage to project completion. The primary objective of implementing E-Tendering in the construction sector is to improve efficiency and transparency in the procurement process of goods and services. However, construction service providers often face obstacles in E-Tendering, such as limited technological proficiency, administrative errors that may disqualify bids, and technical issues like internet connectivity and platform system reliability. Therefore, this research aims to identify the barriers and level of understanding of E-Tendering among construction service providers in Surabaya. A total of 51 respondents were selected using snowball sampling, based on their participation in the E-Tendering system. Data processing in this study employed a quantitative approach using the Fuzzy AHP method to analyze the criteria and sub-criteria related to understanding and obstacles in participating in electronic construction service tenders (E-Tendering). The results of the analysis of service providers’ understanding of the E-Tendering system using the AHP method showed a λmax value of 9.09, a Consistency Index (CI) of 0.01, and a Consistency Ratio (CR) of 0.007. The CR value, which is far below the threshold of 0.10, indicates that the respondents’ assessments are consistent, meaning that the pairwise comparison results of the nine criteria can be considered valid and reliable.

This study aims to describe the professional competence of Early Childhood Education (ECE) teachers in implementing technology-based learning at PAUD “X”. Teacher professionalism plays a crucial role in determining the quality of early childhood learning, particularly in the digital era where educators are expected to adapt to technological advancements. This research employs a descriptive qualitative approach, utilizing observations and semi-structured interviews to obtain an in-depth understanding of teachers’ abilities in managing learning processes, mastering instructional content, and integrating appropriate learning media. The findings indicate that teachers demonstrate strong pedagogical, social, and personal competencies. They successfully create an engaging and  developmentally appropriate learning environment, use language that is easily understood by young children, and exhibit patience, discipline, and effective communication skills. Positive interaction among teachers, children, and parents contributes to a supportive and collaborative learning atmosphere. Teachers also incorporate simple learning materials, such as origami and visual aids, to enhance student engagement. Nevertheless, the study reveals that teachers’ professional competence in utilizing digital technology remains limited. Although technological tools are available, several teachers lack confidence and technical skills in operating digital devices, such as projectors and interactive media. Insufficient training and mentoring are identified as primary barriers. The study concludes that strengthening teachers’ technological competence should be prioritized through continuous professional development programs, including structured training and peer mentoring. Enhanced technological skills will enable teachers to design learning experiences that are more interactive, innovative, and responsive to the developmental needs of young children.

The purpose of this classroom action research is to improve students' ability to apply Indonesian language learning knowledge on short stories by implementing the Cooperative Integrated Reading and Composition model in grade IV of SDN 2 Manembo. The number of students in grade IV is 14 people. This research uses a classroom action research (CAR) method based on the inquiry learning method according to Kemmis and McTaggart (Aqib Zainal, 2016:64) and is implemented in two cycles. Each cycle consists of four stages, namely planning, action implementation, observation, and reflection. Qualitative data collection techniques are carried out through observation of learning activities, while quantitative data are collected from the results of LKPD. The data analysis technique uses the formula (Trianto, 2019:41) KB = T/Tt × 100%. Student learning outcomes in cycle I reached an average value of 70% with incomplete criteria, but increased in cycle II to 92% with complete criteria. In addition to improving learning abilities, students also feel more enthusiastic and active in participating in learning by implementing the Cooperative Integrated Reading and Composition model. It can be concluded that the implementation of the Cooperative Integrated Reading and Composition (CIRC) model can improve the reading comprehension skills of fourth-grade elementary school students.