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This research aims to evaluate how the optimization of the private learning system contributes to improving the understanding of Islamic values among students and the community in Peria-ria Village, Biru-Biru District, Deli Serdang Regency. Using a qualitative descriptive approach, this study explores how private learning methods are implemented in Islamic Religious Education (PAI) and how they impact learners’ comprehension, character development, and social awareness. Data were collected through direct observation, in-depth interviews with teachers, community leaders, and students, as well as documentation during the 2025 Independent Community Service (KKN Mandiri) program conducted by Universitas Muhammadiyah Sumatera Utara. The findings show that private learning based on Islamic values effectively enhances students’ understanding of akidah, ibadah, and akhlaq in a more interactive and contextual way. The learning process encourages not only religious knowledge but also positive behavioral change, responsibility, and social solidarity within the community. Although this model requires consistent mentoring, it provides valuable insights for developing more adaptive and sustainable Islamic education strategies at the community level.

This study aims to describe the role of the Business Challenge program as a means of economic empowerment and Islamic character formation among the youth of Nurul Yaqin Mosque in Tanah Enam Ratus. The main issue focuses on the extent to which this activity enhances participants’ economic independence, creativity, and Islamic values. This research employs a descriptive qualitative approach with data collected through interviews, observations, and documentation involving program committees, mentors, and participants. The findings reveal that the Business Challenge program plays a significant role in fostering youth entrepreneurship through Sharia-based business practices, basic financial management, and teamwork rooted in the values of trustworthiness, discipline, and responsibility. Moreover, it strengthens the participants’ Islamic character, such as honesty, independence, and social concern. Therefore, the Business Challenge serves not only as an economic training platform but also as a medium for shaping a productive and morally upright generation of mosque youth.

The reading This community service activity aims to improve students' environmental skills and science literacy through training in the production and application of liquid organic fertilizer (POC) made from Morinda citrifolia fruit at MTsN 1 Kota Palangka Raya. The activity was carried out in September 2025 using an educational participatory method that actively involved MBKM UIN Palangka Raya students and students in each stage of the activity. The implementation of the activity consisted of four main stages, namely preparation, socialization, POC production practice, and evaluation and reflection. Students were trained to process noni fruit into liquid fertilizer through a fermentation process using additional ingredients of brown sugar, clean water, and EM4 solution as a microbial starter. The results of the activity showed an increase in participants' understanding of the scientific concepts of the fermentation process, organic waste management, and the application of science in everyday life. The application of POC on pakcoy plants showed better vegetative growth compared to untreated plants, characterized by greener leaves and sturdier stems. This activity not only strengthened the critical and collaborative thinking skills of the students but also fostered an environmentally conscious attitude in line with the values of the Pancasila Student Profile. Thus, the training in making POC from noni fruit can be considered a best practice in the application of contextual learning based on ecology.

Diarrhea is a leading cause of morbidity and mortality in children under five, particularly in developing countries like Indonesia. To reduce the incidence of diarrhea, the government has implemented a policy to prevent it by administering rotavirus vaccination. To determine the relationship between rotavirus vaccination and the incidence of diarrhea in infants in Sadai sub-district, the working area of UPT Puskesmas Sei Panas, Batam City in 2024. This study was a quantitative study with a cross-sectional approach to 72 infants who received rotavirus vaccination.The implementation time starts on October 23 to November 06, 2024. Sampling using cluster random sampling technique. Measurement tools using questionnaires and observation sheets. Analysis of the data used is the chi square test. The study obtained rotavirus vaccination as many as 40 infants (55.6%), the incidence of moderate diarrhea as many as 37 infants (51.4%). Chi-Square test results showed the value of p value = 2.167. Because of the value (p value 2.167 > 0.05), this relationship is not statistically significant. There is no significant relationship between rotavirus vaccination and the incidence of diarrhea in infants in Sadai Village working area of UPT Puskesmas Sei Panas Batam City in 2024.

This study examines the role of social and cultural structures as mechanisms in reconstructing and maintaining the religious practices of Hindu Kaharingan amidst the challenges of modernization. As a local belief system of the Dayak community in Central Kalimantan, Hindu Kaharingan functions not only spiritually but also as a guardian of cultural identity. This research uses a descriptive qualitative approach with a phenomenological study design. Data was collected through in-depth interviews, participant observation, and document studies to understand the meanings and experiences of the practitioners. The findings reveal that major rituals, such as Tiwah, serve a dual purpose: spiritually, to guide the souls of ancestors, and socially, as a community adhesive that reinforces solidarity through mutual cooperation (handep). Through the lens of Functionalism Theory and Religious Systems Theory, this study reveals that religious ceremonies act as a vital medium for cultural transmission. The active involvement of the younger generation in these rites serves as a non-formal educational mechanism for passing down values, philosophies, and ancestral knowledge within an oral tradition system. Thus, the socio-cultural role of the community functions as an adaptive and resistive strategy that ensures the continuity of the spiritual identity and cultural resilience of Hindu Kaharingan in the contemporary era.

The climate crisis is no longer just a concern for environmental activists, but has evolved into a strategic threat affecting global stability. The climate crisis is now worsening into a serious threat to the sustainability of human life and the existing ecosystems on Earth. In his book, "The Uninhabitable Earth," Arne Naess provides deep insights thru the Deep Ecology approach, which emphasizes the intrinsic value of all forms of life. This study explores the relationship between the environment and cosmology and its impact on human policies and behavior toward nature. By analyzing the interaction between humans and the environment, we show that a paradigm shift toward a holistic understanding can offer sustainable solutions to this climate crisis. The impact of the climate crisis is highly complex and widespread, leading to unstable weather patterns. These unstable weather patterns threaten agriculture, food security, and also result in more frequent and severe natural disasters. We need to explore the root causes of the current climate crisis, the impacts that have already occurred and may come, and the efforts that can be made by individuals, communities, and the international community to address such challenges. This research strongly highlights the importance of collective consciousness and moral responsibility in protecting the planet, while also inviting readers to reflect on their position within the broader web of life. Thru this approach, it is hoped that synergy between human development and environmental sustainability can be achieved.

This research is motivated by the phenomenon of diverse consumer behavior in making purchase decisions for Eiger products at the Eiger Store in Gunungsitoli City, particularly amid the rapid growth of online stores and price competition from general stores such as Mr. DIY. This study aims to identify the factors influencing consumer behavior and to understand the process of purchase decision-making for Eiger products. The method employed is descriptive qualitative, with data collection techniques comprising in-depth interviews, observation, and documentation. The findings indicate that consumer behavior is influenced by internal factors, such as personal motivation and an active lifestyle in outdoor activities, as well as external factors including a strong brand image, high product quality, social recommendations from family and friends, and friendly and informative store service. The results of this study are expected to provide valuable input for store management in formulating more effective marketing strategies to enhance competitiveness in the local market

Indonesia is highly susceptible to natural disasters owing to its geographical location at the intersection of three major tectonic plates. Effective disaster mitigation requires active community participation through education and tangible environmental conservation measures. This community engagement initiative aimed to strengthen community capacity for disaster mitigation and environmental preservation through cross-sectoral collaboration involving the Regional Disaster Management Agency (BPBD), the Faculty of Agriculture at Pattimura University, and the Sagu Salempeng GPM Foundation. Implementation methods comprised disaster mitigation education, extension services on conservation plant cultivation, memorandum of understanding (MoU) signing, and seedling distribution to 12 representatives from 6 villages in Ambon City, Maluku region. Outcomes revealed enhanced community comprehension of disaster mitigation concepts and strengthened commitment toward planting productive species for environmental conservation purposes. This initiative contributes to community resilience development and reinforces Indonesia's Disaster Resilient Village program.

The study aimed to examine how earnings management, particularly in transportation, utilities, and infrastructure companies listed on the Indonesia Stock Exchange (IDX), is influenced by tax planning, company size, and financial condition. The research method employed quantitative secondary data analysis using inner model analysis and processed with SmartPLS 4.0. The study population comprised transportation, utilities, and infrastructure companies listed on the IDX between 2017 and 2021, with a total of 52 companies as samples, resulting in 243 data points collected for this study. The results showed that financial condition had a positive impact on earnings management, while company size had a negative impact. Tax planning had no effect on earnings management. The study population comprised transportation, utilities, and infrastructure companies listed on the IDX between 2017 and 2021, with a total of 52 companies as samples, resulting in 243 data points collected for this study. This broad sample size enhances the reliability of the findings, ensuring that they are representative of the sector as a whole. The data was gathered from publicly available financial statements, offering an accurate reflection of the companies' financial performance over the period in question. The results showed that financial condition had a positive impact on earnings management, suggesting that companies in better financial health are more likely to engage in earnings management practices. On the other hand, company size had a negative impact, indicating that larger companies may be subject to stricter regulatory scrutiny, thus limiting their ability to manipulate earnings. Interestingly, tax planning had no effect on earnings management, possibly indicating that companies may not view tax strategies as a significant driver of earnings management practices.

The purpose of this research is to examine and ascertain how capital structure and growth affect company value in FBM KLCI businesses listed on Bursa Malaysia between 2019 and 2023, dividend policy being used as a moderating factor.  The study's sample consists of 16 FBM KLCI firms that were listed on Bursa Malaysia between 2019 and 2023.  The secondary data utilized was gathered from Bursa Malaysia's website and financial statement documentation studies.  Descriptive analysis, panel data regression analysis, MRA, traditional assumption testing, and hypothesis testing are among the data analysis methods used.  Eviews Version 13 was used to process the data for this investigation.  According to the study's findings, for the 2019–2023 timeframe, capital structure significantly and favorably affects company value in FBM KLCI businesses listed on Bursa Malaysia.  In these businesses, growth has no bearing on firm value.  In FBM KLCI businesses listed on Bursa Malaysia for the 2019–2023 timeframe, both the correlation between capital structure and company value and the effect of growth on firm value are unaffected by dividend policy.

This study analyzes the implementation of Income Tax Article 21 (PPh 21) before and after changes in the Average Effective Rate (TER) and Progressive Rate based on Government Regulation (PP) No. 58 of 2023 on permanent employees of PT Federal International Finance (FIFGROUP) Lampung Branch. The purpose of the study was to evaluate the conformity of the calculation and reporting of PPh 21 with the latest regulations and to identify the impact of changes in rates on employee tax obligations. The research method used a qualitative descriptive approach with primary data (interviews and observations) and secondary data (financial documents, tax regulations, and internal company reports). Comparative analysis reveals that the use of TER tends to result in higher monthly tax burdens compared to annual progressive calculations, especially in the Non-Taxable Income (PTKP) K/3 and TK/3 categories. This finding indicates the need for adjustments to the payroll system to minimize tax differences and improve the accuracy of deductions. Keywords: Article 21 Income Tax; Calculation of Article 21 Income Tax with TER and Progressive rates; PP No. 58 of 2023.

This study examines the influence of credit interest rates and third-party funds on the credit distribution of PT BPR BKK Banjarharjo, Brebes Regency, using a quantitative approach based on secondary data from monthly financial reports between 2020 and 2024, amounting to 60 observations. The results show that, partially, credit interest rates exert a negative and significant effect on credit distribution, while third-party funds demonstrate a positive and significant impact. Simultaneous testing further confirms that both variables collectively have a significant influence on credit distribution. These findings emphasize the importance of banking institutions in carrying out their intermediation function effectively, where the ability to maintain competitive credit interest rates and strengthen public fund mobilization becomes a strategic necessity to improve credit growth and financial stability. Moreover, the study highlights the role of micro-banking as a foundation for regional economic development, particularly in rural areas where local banks serve as drivers of community empowerment and sustainable economic activity. By reinforcing prudent management of interest rates and optimizing fund collection, banks can ensure not only improved financial performance but also the expansion of credit access for micro, small, and medium enterprises. The outcomes of this research are expected to provide practical contributions to policymakers in the banking sector, enrich scientific literature in financial management, and serve as a relevant reference for subsequent studies focusing on credit distribution, financial intermediation, and the development of microfinance institutions.

This study investigates the impact of Environmental, Social, and Governance (ESG) Risk Ratings on stock prices of companies listed in the ESG Leaders Index on the Indonesia Stock Exchange during the period 2020–2023. Using the Ohlson (1995) valuation model as the theoretical framework, the research examines the value relevance of financial information—proxied by Book Value per Share (BVPS) and Earnings per Share (EPS)—and non-financial information in the form of ESG risk ratings. The study employs purposive sampling, resulting in an unbalanced panel dataset of 120 firm-year observations. Panel regression analysis with the Random Effect Model (REM) is applied, supported by classical assumption tests and sensitivity analysis. The findings reveal that BVPS has a positive and significant effect on stock prices, highlighting its role as a stable and value-relevant measure for investors. By contrast, EPS shows a positive but insignificant relationship, confirming the declining relevance of earnings in the Indonesian market. Moreover, ESG Risk Ratings exhibit a negative but statistically insignificant effect, suggesting that while firms with higher ESG risks tend to be valued lower, sustainability considerations are not yet consistently incorporated into equity valuation by Indonesian investors. These results imply that financial fundamentals, particularly BVPS, remain the dominant factor in stock price determination, whereas ESG information has not yet achieved value relevance in the Indonesian context. The study underscores the need for stronger regulatory enforcement, standardized ESG disclosure, and greater investor awareness to enhance the integration of sustainability risks into capital market decision-making.

This research aims to examine the impact of integrating cleaner production practices with green supply chain technologies as a comprehensive approach to achieving environmental sustainability. The study highlights that cleaner production and green supply chain management represent advanced, innovative strategies that have emerged as a response to the growing environmental challenges caused by the rapid expansion and diversification of industrial activities. These technologies are not only environmentally oriented but also carry significant economic implications for organizations. The findings emphasize that adopting cleaner production involves minimizing waste generation, improving production efficiency, and ensuring that processes are designed to have minimal adverse effects on the environment. On the other hand, green supply chain technologies focus on integrating environmental thinking into every stage of the supply chain—ranging from product design, material sourcing, and manufacturing processes to logistics, product delivery, and end-of-life management. The study concludes that the synergy between these two approaches provides multiple benefits. From an environmental perspective, they contribute to reducing carbon emissions, particularly from fuel-powered machinery and transportation systems. They also promote the rational use of resources, including energy, water, and raw materials, thereby helping to preserve natural resources for future generations. From an economic perspective, their implementation leads to reduced operational costs by enhancing efficiency, decreasing waste disposal expenses, and optimizing resource usage. Furthermore, the integration of cleaner production and green supply chain technologies supports compliance with environmental regulations and enhances the corporate image of economic units, enabling them to gain competitive advantages in increasingly eco-conscious markets. Overall, the research affirms that these practices are essential tools for confronting and mitigating the environmental pollution challenges of modern industries, while simultaneously fostering sustainable economic growth and long-term environmental protection.

Indonesia's tax ratio remains below the 15 percent threshold recommended by the International Monetary Fund (IMF), reflecting a significant gap in tax revenue collection. This low ratio may indicate the presence of aggressive tax planning strategies, including tax avoidance practices, particularly among multinational enterprises. This study aims to empirically examine the relationship between multinationality, transfer pricing aggressiveness, and the use of tax havens on tax avoidance. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A total of 64 companies were selected as samples through purposive sampling based on specific criteria, including the availability of relevant financial data and disclosure of international operations. The variables analyzed include the degree of multinationality, transfer pricing aggressiveness as proxied by related party transactions, and involvement with tax haven jurisdictions. The dependent variable, tax avoidance, is measured using the effective tax rate (ETR) approach. Data were processed and analyzed using multiple linear regression analysis with the aid of STATA version 17. The findings of the study reveal that multinationality and transfer pricing aggressiveness do not have a significant relationship with tax avoidance. In contrast, the use of tax haven countries is positively associated with tax avoidance, suggesting that firms utilizing tax havens are more likely to engage in practices that reduce their tax liabilities. These results have implications for tax authorities in identifying and addressing high-risk corporate behaviors related to offshore financial structures. The study contributes to the literature on international taxation by providing empirical evidence from a developing country context.

Plant growth regulators are organic or synthetic compounds that function to regulate and stimulate plant growth, both in the vegetative and generative phases. The administration of plant growth regulators (PGRs) is an effort to provide hormones to plants for optimal growth. The purpose of this study was to determine the growth and yield of expired corn (Zea mays L.) plants after the administration of various plant growth regulators. The research using a randomized block design consisted of 10 treatments where treatment A = new seeds + Aquades, B = new seeds + 500 cc / L ZPT bean sprout extract, C = new seeds + 500cc / L ZPT young coconut water, D = new seeds + 0.2 cc / L Auxin, E = new seeds + 0.2 cc / L Gibberellin, F = expired seeds + Aquades, G = expired seeds + 500 cc / L ZPT bean sprout extract, H = expired seeds + 500 cc / L young coconut water, I = expired seeds + 0.2 cc / L Auxin, J = expired seeds + 0.2 cc / l Gibberellin. Each treatment was repeated 3 times, until 30 experimental units were obtained. Based on the results of the study, the highest plants were found in treatment I = expired seeds + 0.2 cc / L auxin at plant age 6 MST with an average of 257,667. The observation of the highest number of leaves was found in treatment I = expired seeds + 0.2 cc / L auxin at plant age 6 MST with an average of 14,530 strands, the best stem diameter was in treatment F = expired seeds + Aquades, at plant age 5 MST with an average stem diameter of 28,733, observations on the weight of the cob with husk and the best weight of the cob without husk were found in treatment F = expired seeds + Aquades with an average of 287,200 grams, and 251,533 grams, observations on the length of the best cob in treatment F = expired seeds + Aquades with an average length of 19,900 cm.

This community service activity aims to strengthen the understanding and practice of Pancasila values as the state ideology for scout group members in the university environment. This is motivated by the phenomenon of low ideological awareness among young people, especially students, which can become a serious challenge in maintaining the unity and identity of the nation. The activity is carried out as a means to strengthen student character so that they have great potential to instill national values. The activity is implemented through a participatory approach, including lectures and interactive discussions. The results of the activity show an increase in students' knowledge and awareness of Pancasila values, reflected in their commitment to continue internalizing Pancasila values both within and outside the campus environment. This activity is expected to serve as an initial step in shaping a young generation with Pancasila character, integrity, and a strong sense of nationalism.

Citizenship rights and control of agrarian resources are two interrelated aspects in realizing social justice in Indonesia. In the context of an agrarian country experiencing pressures from economic globalization and resource liberalization, unequal access to land and other agrarian resources has become a pressing structural issue. This study aims to analyze how citizenship rights—as a form of state recognition of the existence and participation of citizens—correlate with the distribution and control of agrarian resources, particularly within the framework of social justice. The method used is a qualitative approach with literature studies and critical analysis of agrarian policies, citizenship regulations, and case studies of agrarian conflicts in several regions of Indonesia. The results show that the neglect of citizenship rights in agrarian policies contributes to the marginalization of vulnerable groups, such as indigenous communities and small farmers. Furthermore, land tenure policies that tend to favor corporations reinforce structural inequality. In conclusion, social justice in the control of agrarian resources requires the integration of substantive recognition of citizenship rights and agrarian reform oriented towards redistribution and participation. Policy reform that guarantees equal access to resources for all citizens is a primary prerequisite for inclusive and equitable development.    

This study is grounded in the importance of understanding the dynamics of group behavior within multicultural Islamic education institutions , where spiritual values , organizational culture , and leadership interact to create a harmonious working climate . A strong organizational culture and inclusive leadership are believed to be the foundation for fostering collaboration , fairness , and mutual respect among members . The purpose of this study is to analyze how organizational culture and inclusive leadership styles shape group behavior within socially and culturally diverse Islamic education contexts . This research employs a qualitative method with a Systematic Literature Review (SLR) approach , reviewing relevant academic literature focused on group dynamics , work culture , and Islamic values . The findings indicate that an Islamic value - based organizational culture and inclusive leadership play a significant role in strengthening social cohesion , enhancing participation , and fostering group behavior that is both collaborative and spiritually meaningful .

Student sports achievements is not only determined by physical ability, but also by the balance of physical fitness and emotional management. At SMA N 1 Bojong, students in the Special Sports Class (KKO) still face challenges such as such as a lack of understanding of targeted physical fitness, low awareness of healthy lifestyles, and suboptimal emotional regulation. These issues may affect their athletic performance and achievement potential. This community service program aims to provide comprehensive education on the importance of physical fitness and emotional management in supporting sports achievements. The program is expected to increase students’ understanding, reduce injury risks, enhance focus, and build mental resilience among KKO students. The outreach activity was conducted by lecturers and university students in one day and covered two main aspects, namely education on physical fitness and emotional management. The activity applied a participatory approach that actively involved students in theoretical learning, practical sessions, and evaluation through pre-test and post-test assessments. Based on the results, the average pre-test score was 70.7 and the average post-test score was 95.7, indicating an improvement in students’ understanding of both physical fitness and emotional management. It can be concluded that this community service activity successfully improved students’ comprehension regarding physical fitness and emotional management as key factors that support sports achievement. In addition to increasing knowledge, this program also instilled positive values so that students can become athletes who are physically healthy, emotionally intelligent, and strong in character.