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The purpose of the research was to boost tax revenues and enhance the accuracy of accounting information by implementing the SIX SIGMA technique. In order to gather primary data from the study sample, which consisted of (148) personnel in the quality and internal audit departments or the representatives of them in the Iraqi General Tax Authority, a questionnaire with (148) items was created. The study came to several conclusions, chief among them being that Six Sigma standards—which include senior leadership commitment and support, feedback and measurement, continuous improvement, processes and systems, and human resources—have a major influence on enhancing the degree of accounting information quality and collecting tax revenue (internal audit activities management, risk management evaluation, planning and carrying out the audit procedure, and sharing the findings) at a significant level (0.05). The report advised focusing on the Six Sigma idea and showcasing its potential for reducing mistakes, enhancing the caliber of accounting data, and boosting tax revenues.

Iin Triyanti. Gaya Kepemimpinan Terhadap Kinerja Pelayanan Pada Kantor Kecamatan Rambutan Kabupaten Banyuasin Penelitian ini bertujuan untuk mendeskripsikan gaya kepemimpinan terhadap kinerja pelayanan pada Kantor Kecamatan Rambutan Kabupaten Banyuasin. Penelitian ini dilakukan selama tiga bulan dengan menggunakan pendekatan kualitatif deskriptif. Pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Teknik analisis data dilakukan dengan cara penyajian data, reduksi data, dan penarikan simpulan. Hasil penelitian menunjukkan bahwa kepemimpinan Camat Rambutan bersifat partisipatif, dimana Camat Rambutan tidak mengambil keputusan secara sepihak melainkan melakukan koordinasi atau sharing kepada bawahan, mulai dari sekretaris, camat, camat dan staf, sehingga gaya kepemimpinan seperti itu dapat meningkatkan kinerja pegawai, karena pegawai merasa dilibatkan dan dihargai. Bukan hanya sebagai suruhan. Camat mempunyai tugas melaksanakan sebagian kewenangan Pemerintah Kabupaten di wilayah kerjanya, yaitu meliputi bidang pemerintahan, perekonomian, pembangunan, kesejahteraan rakyat dan pembinaan kehidupan bermasyarakat serta urusan pelayanan umum lainnya yang diserahkan oleh Bupati. Dan peran Camat dalam hal ini sebagai pemimpin adalah memastikan segala sesuatunya berjalan sesuai dengan tugas pokok dan fungsi yang telah ditetapkan. Faktor pendukung dalam peningkatan kinerja pegawai adalah adanya sistem koordinasi yang baik antara atasan kepada staf dan sesama staf, sehingga tidak terjadi salah pengertian. Faktor penghambat adalah kualitas pegawai dilihat dari jenjang pendidikan yang masih belum strata satu (S1).

Merdeka Curriculum is a new curriculum with a foundation as a complement to the 2013 Curriculum, but in implementing the Independent Curriculum it is necessary to implement it first for teachers before teaching it to students. So that it is able to build quality student character both in the academic field and in other fields. Research is to find out PAI learning in the Merdeka Curriculum in Islamic Religious Education subjects at SMA Negeri 1 Tilatang Kamang. Data collection techniques are carried out through observation, interviews and documentation. The results of this research show that the implementation of Islamic Religious Education learning consists of 3 activities, there are preliminary activities, then core activities and closed with closing activities, plus the P5 project. Then there are problems that occur in the implementation of Islamic Religious Education learning, namely educators do not take part in training, differentiated learning is less than optimal and the mindset. So the efforts made to overcome these problems are by taking part in internal/external workshops, increasing creativity as a teacher and sharing with fellow educators or with people who know more (often ask questions).

This research aims to determine and analyze the influence of local revenue, general allocation funds, special allocation funds, profit sharing funds and population on financial performance. The study was conducted at district/city governments in West Java Province in 2014-2023. The sample size was set at 27 districts/cities with observation data from 2014 to 2023. The type of data used is secondary data in the form of panel data. The data analysis technique used is multiple linear regression with the Eviews application. The results of this research show that: 1) local original income, special allocation funds, profit sharing funds, population and regional government financial performance have an increasing trend. Meanwhile, general allocation funds have a downward trend; 2) local original income, general allocation funds, special allocation funds, profit sharing funds and population simultaneously influence the financial performance of regional governments; 3) Original regional income has a positive and significant effect on regional government financial performance. General allocation funds and population have an insignificant negative effect on local government financial performance. Special allocation funds have a negative and significant effect on local government financial performance. Profit sharing funds have an insignificant positive effect on local government financial performance.

Through the use of repetition and the Active Knowledge Sharing learning approach, this study seeks to improve the learning outcomes of students in class X-8 SMAN 9 Surabaya when writing Observation Report Texts (LHO). Action research in the classroom was the methodology, and data was analyzed twice. The four phases of each cycle planning, action, observation, and reflection were designed to assess how well the applied learning approach worked. While learning outcomes were not at their best in the first cycle, there was an increase in students' active participation. All pupils attained learning completion after showing growth in the second cycle. This enhancement demonstrates that the Active Knowledge Sharing and recitation approach combination not only enhances students' engagement in the learning process but also significantly boosts their academic performance. Hence, this approach demonstrated efficacy in enhancing the caliber of education and pupils' learning results when composing Observation Report Texts.    

The aim of this research is to examine the legal certainty of deeds of sharing joint rights due to divorce related to blocked land title certificates. The type of research that will be used is normative. The research approach is carried out using the statutory approach, case approach, conceptual approach and analytical approach. Sources of legal materials used in normative legal research consist of primary, secondary and tertiary legal materials. Data analysis techniques by collecting legal materials and other sources of legal materials that are relevant to the legal issues being studied. Analysis of legal materials carried out in this research is legal interpretation (interpretation) and legal construction methods, namely grammatical interpretation, systematic interpretation. Legal certainty regarding the Deed of Sharing of Joint Rights regarding divorce is based on the Civil Code, the Marriage Law and legal regulations regarding land so that the process of transferring land rights can be carried out.

This differentiated learning lesson study for the Lubuklinggau City Science Teacher Learning Community was carried out at Lubuklinggau City 5 Public High School on January 10-12, 2024 involving 20 science teachers at Lubuklinggau City 5 Public High School. This activity uses the Plan, Do, See and Redesign cycle. To measure participants' achievement using a pre-test and post-test before the activity. The Plan stage begins with identifying learning problems which include teaching materials, learning strategies, and who will act as a model teacher; The Do (implementation) stage, namely: (a) learning implementation activities carried out by one of the model teachers to put into practice the learning plans that have been prepared together, and (b) observation activities carried out by the teacher, the principal acting as an observer. In the See (reflection) stage, due to efforts to improve the learning process, lecturers and teachers then reflect on what is interesting, what things need to be improved and what things we need to leave behind. The results of the analysis show that differentiated learning lesson study is very useful in increasing scientific literacy. Lesson study has a positive impact on teachers collaborating and sharing good practices in scientific literacy teaching strategies so that they can improve the quality of learning and increase teacher pedagogical competence. Lesson study can develop skills in problem solving.

Trust to leading, psychological empowerment, and knowledge sharing can give rise to innovative work behavior of workers, especially workers in Batik Tulis MSMEs. Research Objectives: Trust to leading (1) To test the influence of Trust to leading on knowledge sharing in Batik Tulis MSME workers, (2) to test the influence of Psychological empowerment on knowledge sharing in Batik Tulis MSME workers, (3) the influence of Trust to leading on innovative work behavior in Batik Tulis MSME workers, (4) to test the influence of Psychological empowerment on innovative work behavior in Batik Tulis MSME workers,  (5) to examine the influence of knowledge sharing on innovative work behavior in Batik Tulis MSME Workers, (6) to examine the influence of Trust to leading on innovative work behavior through knowledge sharing in Batik Tulis MSME workers, (7) to examine the influence of Psychological empowerment on innovative work behavior through knowledge sharing in Batik Tulis MSME workers. The research is quantitative research with a sample of 75 workers in Batik Tulis MSMEs. The results showed that (1) there is a direct and significant influence  of Trust to leading on knowledge sharing in Batik Tulis MSME workers, (2) there is a direct and significant influence  of Psychological empowerment on knowledge sharing in Batik Tulis MSME workers, (3) there is a direct and significant influence of Trust to leading on innovative work behavior in Batik Tulis MSME workers, (4) there is a direct and significant influence of Psychological empowerment on innovative work behavior in Batik Tulis MSME workers, (5) there is a direct and significant influence of knowledge sharing on innovative work behavior in Batik Tulis MSME Workers, (6) there is an indirect influence of Trust to leading on innovative work behavior through knowledge sharing in Batik Tulis MSME workers, (7) there is an indirect influence  of psychological empowerment on innovative work behavior through knowledge sharing in Batik Tulis MSME workers.    

This research examines the implementation of musyarakah contracts in the Islamic banking system in Indonesia. The main focus of the study is to analyze the implementation mechanisms, challenges faced, and development strategies of musyarakah contracts. Using a qualitative approach with a descriptive-analytical method, this research combines primary data from in-depth interviews with Islamic banking practitioners and secondary data from literature studies. The results show that although musyarakah contracts have great potential in realizing economic justice, their implementation still faces several obstacles, including operational complexity, risk management, and limited public understanding. This study finds that most musyarakah practices are in compliance with sharia principles, but still require improvements in aspects of risk sharing and loss management. The proposed development strategies include enhancing education, strengthening regulations, product innovation, and technology utilization. In conclusion, optimizing musyarakah contracts requires collaborative efforts from various stakeholders to overcome challenges and harness its potential in promoting fair partnership-based economic growth.

The presence of both parents plays a crucial role in the development of early childhood, especially in creating an environment that supports their optimal growth and development. Ideally, fathers and mothers work together in parenting with a balanced division of roles. However, in Indonesia, father involvement is often less than optimal because of the view that the father's main task is to earn a living. This study aims to improve the understanding and knowledge of the community, especially in Tanjunganom Village, about the importance of father involvement in child care. Through seminars and mentoring held by the KKN POSKO 5 UIN Walisongo Semarang team, fathers were given insight into the division of roles, monitoring strategies, and evaluation in child care. The results of this activity showed an increase in knowledge among fathers regarding their role in parenting, as well as their ability to balance time between work and child care. Children who are cared for by actively involved fathers show progress in social, emotional, cognitive, and affective development. In conclusion, father involvement in early childhood care is very important to support children's overall development. Fathers who are active in parenting have a stronger relationship with their children, which ultimately makes children more sensitive to their emotions and environment. Therefore, it is highly recommended for fathers to understand that child care is a shared responsibility between father and mother.

Banking has an important role in the development and support of the country's economy, especially after the enactment of Law Number 10 of 1998 concerning Banking. Islamic economics in Indonesia has now begun to be recognized and approved by the public, given the proliferation of Islamic-based banks making people understand the systems in Islamic economics. The establishment of the Islamic Development Bank (IDB) in 1975 triggered the establishment of Islamic banks around the world including Indonesia. The birth of Law Number 21 of 2008 concerning Islamic Banking is a guarantee for the existence and legal protection of Islamic banking after the last decade of its existence which only regulates one of the principles of profit sharing which does not definitively and comprehensively regulate bank activities based on sharia principles. The method used in this research uses qualitative research methods using interview, observation and documentation techniques. This type of research uses descriptive analysis. The development of Islamic economic law in the future must increasingly refer to the protection of the benefit of the people by using maqashid sharia as a methodology and perspective. To establish economic law that falls within the scope of muamalah fiqh, a comprehensive mastery of ushul fiqh is absolutely necessary, especially to find and determine the legal illat for ongoing economic practices. Failure to determine the illat leads to failure to master the source of the problem. The current Islamic economics only talks a lot about distribution and consumption, such as the distribution of money and capital claimed to be without usury and halal product certification, and does not appear to talk much about production and all aspects related to it, such as ownership of land, resources, capital and by the private sector and conglomerates, including the fulfillment of labor rights, destruction of nature by production activities, and so on. The determination of the illat and maqashid of sharia in the economic field is also expected to pay more attention to the material conditions in which unequal production relations between community groups have resulted in economic colonization and which are very detrimental to society, especially those who are in a weak position in terms of capital, resources and power.

This research is motivated by an interesting phenomenon in the field where it is difficult for Sharia Banks to maintain customer loyalty because many customers switch to other banks due to the public's lack of knowledge of Sharia Banking. This research aims to find out the strategies or methods used by Bank Syariah Indonesia KCP Bukitinggi Sudirman in maintaining consumer loyalty so that consumers do not move to other banks which has an impact on decreasing financing achievements and collections can decrease, so an analysis of the strategies implemented by Bank Syariah KCP is needed. Bukitinggi Sudirman using SWOT analysis, namely strengths, weaknesses, opportunities and threats. This research is descriptive qualitative in nature and data collection methods are interviews, observation and documentation. Meanwhile, the technical data analysis used by researchers is SWOT analysis, IFE Matrix analysis, EFE Matrix, SWOT Matrix and Score Weight Table analysis. From the results of the research carried out, the strategy that can be implemented in maintaining consumer loyalty at BSI KCP Bukitinggi Sudirman is by using the SO strategy, namely offering a competitive ratio or profit sharing value based on special banking regulations for sharia banks and the strength of the LPS (deposit insurance agency), improving quality. services, socializing bank products (financing) so that they are more easily understood and accepted by the public.

The increasing accessibility of information in the digital era has accelerated the dissemination of messages. In the context of the rampant circulation of illegal cigarettes in society, the Mojokerto Regency Government is striving to address this issue by launching the “Crackdown on Illegal Cigarettes” campaign. The aim of this study is to clarify the message framework used to understand how news about “Crackdown on Illegal Cigarettes” is reported on the mojokertokab.go.id website. This research is a qualitative descriptive study utilizing Robert N. Entman’s framing analysis model, which includes: identifying the problem, diagnosing its causes, assessing the moral implications, and proposing solutions. Data collection methods include documentation and literature review, with the object of the study being news coverage related to the “crackdown on smuggled cigarettes.” The findings of this study indicate that the news coverage of the “Crackdown on Illegal Cigarettes” on the mojokertokab.go.id website emphasizes the importance of supporting legal cigarettes because they contribute to public welfare through the Tobacco Excise Sharing Fund (DBHCT) program. Therefore, minimizing the circulation and sale of illegal tobacco is crucial to ensure that DBHCT can be utilized optimally, thereby enhancing overall community welfare.

The ability for young entrepreneurs nowadays in the middle of dynamic economic globalization environment is a worthy skill and have to be enhanced. Beside giving a chance for individuals to improve economically, entrepreneurship ability is important to be enhanced and improved to motivate creativity, innovation and open the job vacancy. One of the important knowledge and skill to become a young entrepreneur is capable in marketing aspect . The purpose of this community service activity is to help young entrepreneurs whether they are new or is in business now. In this community service activity, the method that are used is knowledge transfer through socialization dan discussion about marketing aspects in business with sharing session and question answer activity about marketing strategy and the problem that occur. The result is giving the more knowledge for the young entrepreneurs in selling their product or services

Balongwono Village has the potential of natural resources that are very dominant, namely corn agricultural products and some of the Balongwono Village people make a living as corn farmers. The purpose of the socialization carried out by group 1 KKNT Bela Negara UPN "Veteran" East Java is to increase public knowledge about the use of corn and utilize corn to be more effective, innovative, and efficient which can be traded and can improve the economy of housewives in Balongwono Village. It is hoped that with this socialization activity, this "Corn Chick" corn nugget can become a superior innovation product that has high selling value. The method used is The method of implementation in the innovation activity of utilizing natural resources in the form of corn is carried out by learning by doing, the first stage is sharing recipes, the second is sharing knowledge by explaining the ingredients used and the process of making products, the tools needed, how to store and serve, finally student group 1 demonstrates how to process the product. The results of this service are that students have succeeded in socializing the use of corn and participants can absorb the knowledge that has been given.

This study aims to determine how the process of implementing the principle of profit sharing and risk management in musyarakah financing at BNI Syariah Jambi branch. This study uses a qualitative research method with a field approach through structured interviews. The results of this study indicate that BNI Syariah Jambi branch in implementing the principle of profit sharing and risk management is in accordance with the procedures and provisions that have been set. Operational constraints of BNI Syariah in implementing the principle of profit sharing and risk. Customer income is not reported to the Bank every month. The level of customer honesty is very low in terms of business development.    

Fintech is recognized as a crucial innovation in the financial industry and is growing rapidly in Indonesia, driven by the sharing economy, regulations, and information technology. Financial technology transforms the way financial services are accessed and managed, providing efficient solutions. Crowdfunding plays a vital role in supporting initiatives with online contributions. Blockchain, a distributed ledger technology, offers high security and transparency. This research employs a descriptive-analytical approach to investigate fintech development in Indonesia, highlighting growth, innovation, and blockchain implementation. From this research, the authors conclude that the development of Fintech in Indonesia, particularly in Crowdfunding and Blockchain, has a positive impact on the accessibility of financial services, investment innovation, and the prevention of accounting fraud, forming a solid foundation for sustainable growth in the modern financial ecosystem.

Knowing how legal remedies are in the use of social media, social media has become a phenomenal and inseparable need for the Indonesian people. Some of the features possessed by social media include uploading statuses, sharing news pages, chatting, audiovisual communication and other features. Even though all people's behavior on social media platforms has been regulated by law, criminal acts as cybercrime still occur. Cybercrime is an unusual form of crime, in fact this crime can not only harm society, but can cause losses, and the peak can even destroy a country. This information age is often referred to as the digital revolution through technological developments and the development of communication tools. The internet is an information and communication technology that is most often encountered in human activities. The internet is one for surfing in cyberspace without any restrictions, a network that is very easy to access. The Criminal Procedure Code (KUHAP) and the Law on Information and Electronic Transactions (UU ITE), namely Law Number 19 of 2016 Amendments to Law Number 11 of 2008 have been applied to cyber crime.

This study explores the effect of Islamic microfinance on empowering rural communities through environmentally sustainable business practices. Rural areas often face significant financial exclusion, with limited access to ethical financial services, particularly for eco-friendly enterprises. Islamic microfinance, grounded in Sharia principles such as risk-sharing, ethical investment, and the prohibition of interest (riba), offers an alternative financing model that can potentially foster both economic and environmental sustainability. The objective of this research is to analyze the impact of Islamic microfinance on rural communities, focusing on income growth, the adoption of environmentally sustainable business practices, and social empowerment. Using a mixed-methods approach, the study combines field surveys and interviews with beneficiaries of Islamic microfinance institutions (IMFIs) in rural areas. Data collection tools included questionnaires, focus group discussions, and institutional reports. Key findings reveal that participants in Islamic microfinance programs experienced significant income growth, an increase in environmentally friendly entrepreneurship (e.g., organic farming and recycling businesses), and enhanced community participation and self-reliance. The discussion highlights how Sharia principles encourage ethical investment and sustainable practices, contributing to a triple-bottom-line impact—economic, social, and environmental. However, challenges such as limited awareness, lack of green finance literacy, and regulatory constraints were identified. A comparison between Islamic and conventional microfinance outcomes showed that Islamic microfinance offers a distinct advantage by integrating moral, social, and ecological responsibilities. The study concludes that Islamic microfinance can serve as a transformative tool for rural development, offering solutions to both economic and environmental challenges. The research underscores the need for supportive policy frameworks and further investigation into the long-term impacts of green Islamic finance.

This study explores the role of Sharia-compliant crowdfunding platforms as ethical financial innovations in supporting green startups, particularly in emerging economies. Green startups, which are inherently mission-driven and environmentally conscious, often face challenges in accessing traditional funding due to the long-term nature of their returns and perceived investment risks. Conventional financing mechanisms are frequently profit-oriented and risk-averse, making them unsuitable for ventures that prioritize sustainability and community impact. In contrast, Sharia-compliant crowdfunding platforms offer alternative financing pathways that are grounded in Islamic ethical principles, such as profit-and-loss sharing and the prohibition of interest and speculation. The research uses a qualitative-comparative case study approach, drawing from secondary data and interviews with platform operators and green startup founders. Thematic and comparative analyses reveal that Sharia crowdfunding platforms not only attract ethically motivated investors but also foster trust, transparency, and alignment with the values of environmentally conscious communities. These platforms provide higher levels of ethical accountability, although they are currently limited by low public literacy and a lack of regulatory frameworks in many regions. The study concludes that Sharia-compliant crowdfunding platforms have significant potential to bridge the financing gap for green startups. Their success depends on collaborative support from government, financial institutions, and academia, along with increased efforts in education and regulatory development. By integrating religious ethics and sustainable finance, these platforms can help create inclusive, transparent, and socially responsible funding ecosystems that contribute meaningfully to green economic growth.