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This study aims to analyze the implementation of Land and Building Tax (Pajak Bumi dan Bangunan or PBB) collection and its significant impact on local revenue generation. Land and building tax is a crucial component of local government revenue in Indonesia, especially following the implementation of regional autonomy and fiscal decentralization policies. Despite its critical role in funding local infrastructure and public services, the realization of PBB often falls short of its potential targets. This research utilizes a qualitative descriptive approach, employing secondary data collected from local revenue agencies and extensive literature reviews of previous academic publications. The objectives are to evaluate the effectiveness of current collection mechanisms, identify the primary obstacles hindering taxpayer compliance, and assess the overall contribution of PBB to regional financial independence. The findings reveal that while the administrative framework for PBB collection is generally well-established, practical implementation faces numerous challenges, including outdated land value assessments, low taxpayer awareness, suboptimal database management, and limited human resources within the tax apparatus. Furthermore, the study indicates that targeted digitalization of tax services and proactive public socialization campaigns can significantly enhance compliance rates. Practically, the results provide valuable recommendations for local policymakers to reform their tax collection strategies, optimize revenue streams, and ensure sustainable regional development.

This study aims to examine the implementation of Probolinggo City Regional Regulation Number 2 of 2024 concerning the Respect, Protection, and Fulfillment of the Rights of Persons with Disabilities, specifically regarding entrepreneurial rights in Kanigaran District. A descriptive qualitative approach with a single case study design was employed. Data were collected through in-depth interviews with four key informants, field observation, and documentary study. Data analysis used Miles and Huberman's interactive model, interpreted through Thomas B. Smith's policy implementation theory encompassing four variables: Idealized Policy, Target Groups, Implementing Organization, and Environmental Factors. Findings indicate that implementation has been underway but has not yet reached an optimal state. The policy possesses strong normative substance, yet socialization to target groups remains shallow and uneven. Entrepreneurial motivation among persons with disabilities is high, but constrained by limited capital, social stigma, transportation barriers, and insufficient post-training mentorship. The DKUP has conducted training and marketing facilitation programs, however capital support capacity and sustained mentorship remain critically limited. Environmental factors reveal potential through the KDK community and digital technology, while social stigma and transportation infrastructure continue to pose significant obstacles.

The Society 5.0 era brings major changes in various aspects of life, including the economic and financial systems. The integration of digital technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), Big Data, and Financial Technology (Fintech) has created both opportunities and challenges for the development of the sharia economy. This article aims to: (1) analyze the challenges of the sharia economy in the Society 5.0 era, (2) identify opportunities that can be utilized to strengthen the sharia economy, and (3) formulate strategies for strengthening the sharia economy based on digital transformation and the maqashid sharia. This research uses a qualitative approach through literature study (library research) by analyzing various journals, books, reports of sharia financial institutions, and relevant official documents. The results show that the sharia economy faces challenges in the form of low sharia financial literacy, limited human resources, unequal access to technology, and regulations that are not yet fully adaptive to digital developments. However, Society 5.0 also opens up significant opportunities through the development of Islamic Fintech, the digitalization of the halal industry, the optimization of digital zakat and waqf, and the strengthening of Islamic financial inclusion. Therefore, strategies to strengthen the Islamic economy need to be implemented through increasing Islamic digital literacy, developing an Islamic Fintech ecosystem, strengthening Governance based on the principles of Islamic principles (maqasid) and synergy between the government, academia, industry, and the community.

This study examines the implementation of Environmental, Social, and Governance (ESG) principles as a sustainability instrument for consumer cooperatives from the perspective of Islamic economics. Consumer cooperatives, as people-based economic institutions, face significant challenges in maintaining sustainability amid rapid economic transformation and increasing demands for corporate accountability. ESG, as a global framework for measuring sustainability performance, is considered relevant to the values of Islamic economics which emphasize justice, transparency, social benefit, and environmental responsibility. This research uses a qualitative approach through literature study and document analysis to formulate a conceptual model of ESG implementation in consumer cooperatives based on Islamic economic principles. The findings show that ESG dimensions are in line with maqashid al-syariah, namely the protection of religion, life, intellect, lineage, and property. Environmental aspects correlate with the stewardship principle of khalifah fil ardh, while social aspects align with the concept of takaful ijtima’i, and governance reflects the values of amanah and shura. This study offers a conceptual framework for integrating ESG within the cooperative institutional governance system as a strategic step toward sustainable and equitable economic development.

The development of Artificial Intelligence (AI) has driven significant transformation in hospital management, particularly in operational efficiency, service quality, and patient safety. This study aims to analyze the implementation of AI in hospital management based on recent scientific evidence from 2020 to 2026. The method used was a systematic review guided by the PRISMA 2020 framework. Literature was retrieved from PubMed, ScienceDirect, SpringerLink, Google Scholar, and ProQuest. From 360 identified articles, a stepwise selection process was conducted, resulting in 15 articles that met the inclusion criteria. The findings indicate that AI contributes to improved operational efficiency through patient flow optimization, operating room management, workforce scheduling, and electronic medical record management. AI also enhances service quality through predictive data analytics and supports patient safety through risk detection and early warning systems. In conclusion, AI has strong strategic potential to support modern hospital management. However, its implementation still faces several challenges, including human resource readiness, data security, algorithmic bias, system interoperability, and investment requirements. Therefore, AI implementation should be carried out in a planned, ethical manner and evaluated from a health economics perspective.

This study examines the effectiveness of integrating the demonstration method with audio-visual interactive multimedia to enhance Grade III elementary students' proficiency in sunnah rawatib prayers. A quasi-experimental design was employed with an experimental group (n=21) receiving demonstration-assisted multimedia instruction and a control group (n=22) undergoing conventional teaching. The primary instrument was a validated worship practice observation checklist (CVR=1; Cronbach's Alpha=0.873). Data analysis included the Shapiro-Wilk normality test, N-Gain calculation, and the Mann-Whitney U test. The experimental group achieved a posttest mean of 85.95 (100% mastery rate) compared to the control group's 74.32 (77.27% mastery). The experimental group's N-Gain score of 0.7146 (high category) substantially exceeded the control group's 0.4423 (moderate category). The Mann-Whitney U test yielded an Asymp. Sig. (2-tailed) value of < .001, confirming a statistically significant difference between both groups. These findings affirm that demonstration enriched by interactive multimedia scaffolding effectively constructs students' procedural knowledge of worship rituals and optimally engages multiple sensory modalities at the primary level.

The implementation of Electronic Medical Records (EMR) has become an essential part of digital transformation in the healthcare sector, aiming to improve the quality, effectiveness, efficiency, and continuity of healthcare services. In Indonesia, the implementation of EMR is supported by the Regulation of the Minister of Health Number 24 of 2022, which mandates healthcare facilities to adopt electronic medical records. However, the implementation process is often challenged by various technical and non-technical factors that may affect its success. This study aims to analyze the success factors and barriers to EMR implementation in hospitals through a literature review approach. The research method used was a literature review by examining and analyzing 11 scientific articles obtained from Google Scholar and other relevant scientific sources. The findings indicate that the success of EMR implementation is influenced by three main aspects, namely human, organizational, and technological factors. Supporting factors include management commitment, user readiness, continuous training, availability of information technology infrastructure, system quality, and organizational support. Meanwhile, common barriers include limited digital literacy among healthcare workers, insufficient information technology personnel, unstable internet connectivity, system errors, inadequate facilities and infrastructure, budget limitations, and the absence of specific standard operating procedures. Furthermore, EMR implementation provides significant benefits, such as improving service efficiency, facilitating access to patient information, enhancing documentation quality, supporting communication among healthcare professionals, and increasing patient safety. Therefore, successful EMR implementation requires synergy between human resources, organizational readiness, and technological infrastructure to achieve optimal healthcare service delivery.

This study looks at how da'wah management plays a role in running the Qur'an memorization curriculum at SDIT Islamiyah Proyek Desa Belinteng. The tahfizh program isn't just seen as a way to pass on religious knowledge it's also viewed as a da'wah tool and a means of building religious character in students from an early age. The study aims to explore how management functions including planning, organizing, directing, and evaluating are applied in running the tahfizh program at the school. The research uses a descriptive qualitative approach, with data collected through interviews, observation, and document review. The key informants were the school principal and the tahfizh teachers. The findings show that the tahfizh program has been managed in a fairly structured way, covering memorization target-setting, clear division of responsibilities, regular memorization sessions, and periodic progress assessments. Beyond improving students' memorization skills, the program also helps instill discipline, good manners, and a love for the Qur'an. That said, the program still faces some challenges, mainly students' lack of focus and limited muroja'ah practice at home.

This study examines the implementation of religious freedom in Indonesia, focusing on the case of the sealing of the POUK Tesalonika House of Prayer in Teluknaga, Tangerang Regency, in April 2026. This incident reflects the tension between administrative regulations, specifically the Building Permit, and the constitutional right to freedom of religion as guaranteed in Article 28E and Article 29(2) of the Constitution of the Republic of Indonesia. This study employs a normative legal method with legislative,conceptual, and case-based approaches. The analysis reveals that the sealing action fails to meet the principle of proportionality in administrative law, and results in legal discrimination that contradicts the principle of equality before the law and the spirit of Pancasila. These findings affirm that the right to worship is a non-derogable right that cannot be diminished by technical permitting regulations. Therefore, the state must prioritize a facilitative and protective approach in regulating places of worship, to guarantee freedom of religion and uphold Indonesia’s integrity as a democratic and tolerant rule of law state.

Integrasi keilmuan Islam merupakan konsep fundamental untuk menghadapi perkembangan ilmu pengetahuan pada era kontemporer. Perkembangan sains dan teknologi yang semakin maju mampu menghubungkan dua ilmu yang berbeda, yakni ilmu agama dan ilmu umum yang saling melengkapi dan tidak bertentangan satu sama lain. Permasalahan dalam penelitian ini adalah bagaimana pengertian, unsur-unsur, manfaat integrasi ilmu dalam konsep berpikir menurut perspektif Islam, konsep akal dalam perspektif Al-Qur’an, dan kesalahan berpikir manusia. Penelitian ini bertujuan untuk menjelaskan pengertian integrasi ilmu, menganalisis unsur-unsur yang membentuknya, menelaah manfaat integrasi ilmu, memganalisis konsep akal dalam perspektif Al-Qur’an, dan memahami kesalahan berpikir manusia. Penelitian ini menggunakan metode kualitatif deskripsi dengan pendekatan studi pustaka melalui analisis berbagai sumber yang kredibel dan relevan terkait topik penelitian. Hasil penelitian menunjukkan bahwa Islam memandang ilmu agama dan ilmu umum sebagai satu kesatuan utuh yang saling berkaitan dan berperan penting dalam kehidupan manusia sehari-hari. Globalisasi abad ke-21 mengalami perubahan signifikan dari segi sosial, budaya, dan teknologi, sehingga sektor pendidikan harus beradaptasi. Pendidikan tidak hanya bertujuan sebagai wadah ilmu melainkan menjadi pondasi utama dalam membentuk karakter, kreativitas, dan pola pikir seseorang agar dapat bersaing dalam lingkup global. Teknologi yang semakin berkembang berdampak pada pembentukan pola pikir masyarakat. Konsep unity of knowledge juga menekankan bahwa seluruh cabang ilmu berasal dari sumber yang sama tanpa dikotomi antara ilmu agama dan ilmu umum. Integrasi ilmu juga dibangun melalui dua unsur utama, yaitu landasan filosofis yang berperan dalam pembentukan pola pikir dan strategi implementasi yang berperan dalam pembentukan pendidikan dan kehidupan bermasyarakat. Kesimpulan penelitian ini adalah penerapan integrasi ilmu memberikan dampak positif untuk pemecahan masalah, memperkuat nilai moral dan etika, meningkatkan kualitas pendidikan, serta membentuk keseimbangan antara spiritual dan intelektual setiap individu.

This study aims to analyze the implementation of digital marketing in Sharia cooperative retail business units to increase sales volume. Advances in information technology have driven changes in consumer behavior, leading to an increasing reliance on digital media for product information and transactions. This situation requires Sharia cooperatives to adapt through the implementation of effective digital marketing strategies. This study employed a qualitative method with a case study approach. Data were obtained through observation, in-depth interviews, and documentation. The research informants consisted of cooperative administrators, retail business unit managers, and consumers who interacted with the cooperative's digital marketing media. Data analysis techniques used the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the implementation of digital marketing through social media, WhatsApp Business, and digital promotions can expand market reach, enhance interaction with consumers, and drive increased sales volume. However, obstacles remain, including limited human resources and consistency in digital content management. Therefore, improving the digital competency of cooperative managers is necessary to optimize digital marketing strategies.

Penelitian ini bertujuan untuk menganalisis penerapan implementasi manajemen sumber daya manusia (SDM) dalam pengelolaan tenaga kerja asing (TKA) di Indonesia, dengan fokus pada proses perizinan, pengelola SDM dan Knowledge transfer. Peningkatan jumlah TKA di Indonesia menunjukan kebutuhan Perusahaan terhadap kompetensi global yang tidak sepenuhnya tersedia dipasar tenaga kerja lokal. Menurut data Kementerian ketenagakerjaan jumlah TKA meningkat dari 102.902 orang (2021) menjadi 183.964 orang (2024), menunjukan tren peningkatan signifikan yang membutuhkan sistem manajemen SDM  yang efektif dan adaptif. Metode penelitian menggunakan pendekatan  metode kualitatif deskriptif melalui studi Pustaka dengan menggunakan sumber primer berupa peraturan perundang-undangan serta sumber sekunder dari jurnal ilmiah dan dan laporan penelitian terdahulu. Analisis menggunakan perspektif Manajemen sumber daya manusia (HRM) dan Resource-Based View (RBV) untuk memahami bagaimana Perusahaan memanfaatkan tenaga kerja asing sebagai sumber daya strategis. Hasil penelitian menunjukkan bahwa implementasi manajemen SDM dalam proses perizinan dan pengelolaan tenaga kerja asing telah dilakukan  melalui proses administrasi perizinan, perekrutan, penempatan kerja, pelatihan, pengawasan, serta evaluasi kinerja tenaga kerja asing. Namun, perusahaan masih menghadapi beberapa kendala seperti perubahan peraturan ketenagakerjaan, hambatan administrasi terkait otorisasi, perbedaan budaya ditempat kerja, dan proses knowledge transfer kepada tenaga kerja lokal. Oleh karena itu, perlu ditingkatkan koordinasi antara perusahaan dan pemerintah serta memperkuat sistem manajemen SDM agar pengelolaan tenaga kerja asing dapat beroperasi dengan cara yang lebih efisien dan sesuai dengan peraturan yang berlaku di Indonesia.

Ketidaksesuaian kualitas pada proses assembly sepatu kulit kerap memicu siklus rework berulang yang menguras sumber daya waktu maupun biaya produksi secara signifikan. Penelitian ini mengkaji mekanisme pengendalian cacat yang diterapkan pada Product D-01 di Lini C PT XYZ, dengan menggunakan DMAIC sebagai kerangka perbaikan utama serta Pareto, P-Chart, Fishbone Diagram, 5 Whys, Failure Mode and Effects Analysis (FMEA), dan Cost of Quality (COQ) sebagai alat pendukung. Data primer bersumber dari catatan produksi internal perusahaan, pengamatan lapangan, dan wawancara terstruktur bersama pengawas produksi dan staf quality control. Pengukuran baseline menunjukkan bahwa Lini C menyumbang volume cacat paling tinggi di antara seluruh lini yang ada, dengan Product D-01 mencatat 10.487 pair cacat dari total output 80.387 pair, sehingga menghasilkan defect rate sebesar 13,05%. Distribusi Pareto mengidentifikasi wrinkle, incorrect colour, dan not straight sebagai tiga kategori cacat paling kritis. Penilaian FMEA menetapkan Risk Priority Number tertinggi sebesar 245 pada perilaku operator yang terburu-buru selama proses lasting dan brushing. Tindakan korektif mencakup pemasangan SOP visual, implementasi checklist QC pra-shift, verifikasi kondisi mesin secara rutin, dan penyediaan sampel referensi warna serta bentuk yang terstandar. Pemantauan selama dua periode berikutnya mengkonfirmasi penurunan defect rate secara bertahap menjadi 12,80% dan kemudian 11,65%, disertai penurunan estimasi biaya kegagalan internal dari Rp 2,36 juta menjadi Rp 1,86 juta per periode.

The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening internalization of religious values have contributed to a decline in students' moral character, which is reflected in poor communication ethics, lack of respect for lecturers, plagiarism practices, individualistic attitudes, and weak academic responsibility. This study aims to analyze the implementation of Islamic values in addressing the crisis of student etiquette at UIN Walisongo Semarang. The research employs a qualitative approach with a descriptive method through literature review, observation, and data collection from various scientific journals. The findings indicate that the implementation of Islamic values, such as akhlaq al-karimah (noble character), trustworthiness (amanah), discipline, Islamic brotherhood (ukhuwah Islamiyah), and responsibility, can serve as effective solutions in developing students' religious and ethical character. These values are implemented through spiritual development programs, an Islamic academic culture, lecturers' role modeling, Islamic student organization activities, and character education based on Islamic principles. This study emphasizes that the integration of Islamic values into the campus education system constitutes a strategic step in shaping a generation of Muslim intellectuals who excel not only academically but also possess strong morality and ethical conduct.

The quality of Catholic Religious Education learning is an important aspect in shaping students’ faith, character, knowledge, and religious life skills. However, the learning process at SMK Negeri 1 Talibura still faces various challenges, particularly in the areas of spiritual attitudes, social attitudes, Catholic religious knowledge, and religious life skills. This study aims to describe the implementation of the Independent Learning Curriculum (Merdeka Belajar Curriculum) and its contribution to improving the quality of Catholic Religious Education learning at SMK Negeri 1 Talibura. The research employed a qualitative approach with a descriptive research design. Data were collected through observations, interviews, and documentation involving the principal, Catholic Religious Education teachers, students, and parents. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results show that the implementation of the Independent Learning Curriculum has been carried out effectively through learning planning, learning implementation, learning assessment, and the Pancasila Student Profile Strengthening Project (P5). This implementation has had a positive impact on the learning process, outputs, and outcomes. Students demonstrated improvements in spiritual attitudes, social attitudes, Catholic religious knowledge, and religious life skills, as well as positive behavioral changes in their daily lives. The findings imply that the Independent Learning Curriculum can serve as an effective strategy for improving the quality of Catholic Religious Education learning in a holistic manner.

This study aims to describe the implementation of the Poago tradition in Kapoa Barat Village, South Buton Regency, identify the Islamic values embedded within it, and explain its role as a form of local wisdom in the community. The research employed a descriptive qualitative approach. Data were collected through observation, interviews, and documentation involving traditional leaders, religious leaders, village officials, tradition practitioners, and local community members. Data analysis was conducted through data reduction, data presentation, and conclusion verification. The findings reveal that the Poago tradition continues to be preserved as an integral part of the community’s cultural life and serves as a medium for strengthening social relationships among residents. The tradition embodies various Islamic values, including gratitude, mutual assistance, deliberation, social bonding, togetherness, and social care. These values reflect the harmonious integration of Islamic teachings and local cultural traditions. In addition to functioning as a means of cultural preservation, the Poago tradition contributes to strengthening social solidarity and serves as a medium for transmitting religious and moral values to younger generations. Therefore, the Poago tradition can be regarded as a form of local wisdom that remains relevant in maintaining social harmony and religious life within the community.

The development of digital technology encourages companies to utilize social media as a digital marketing tool in supporting communication and business service marketing activities. This study aims to analyze the implementation of social media as a digital marketing tool in the Business Services Division of Telkom Bogor and to identify the forms of interaction and audience engagement through social media. This study used a qualitative approach with a descriptive method. Data collection techniques were conducted through observation, semi-structured interviews, and literature studies. The research informants consisted of internal parties involved in managing the company’s social media and followers of the company’s social media accounts as audience representatives. The data were analyzed using thematic analysis techniques. The results showed that social media is utilized as a promotional tool, a medium for delivering service information, increasing Brand awareness, and strengthening relationships with customers. The social media platforms used include Instagram, TikTok, YouTube, Facebook, LinkedIn, and WhatsApp Business, each having different communication functions according to audience characteristics. The implementation of social media is carried out through the stages of content planning, content creation, content publishing, audience engagement, and evaluation and reporting. The findings also indicate that visual content quality, information relevance, and publication consistency influence audience engagement with the company’s social media. Overall, social media is considered effective in supporting the company’s digital marketing activities through interactive digital communication based on audience needs.

Hypertension is one of the leading non-communicable diseases contributing significantly to cardiovascular morbidity and mortality worldwide. Despite the availability of extensive electronic medical record data in healthcare institutions, these data are often utilized only for administrative reporting rather than predictive analysis. Consequently, opportunities to identify age groups with a higher probability of developing hypertension remain underutilized. This study aims to implement the Naïve Bayes classification algorithm to analyze age distribution and classify the risk of hypertension among patients using healthcare data. The research adopted the Cross-Industry Standard Process for Data Mining (CRISP-DM) methodology, including business understanding, data understanding, data preparation, modeling, evaluation, and deployment. Patient medical record data consisting of demographic and clinical attributes, including age, systolic blood pressure, diastolic blood pressure, body weight, gender, and hypertension status, were processed using the Naïve Bayes algorithm. Model performance was evaluated using a confusion matrix by measuring accuracy, precision, recall, specificity, and balanced accuracy. The implementation demonstrates that the Naïve Bayes algorithm is capable of classifying hypertension risk efficiently while providing probabilistic information regarding age groups with a higher tendency to experience hypertension. The resulting classification model offers an effective decision-support tool for healthcare providers in conducting targeted screening, preventive interventions, and evidence-based health planning. The findings also indicate that data mining techniques can transform routinely collected medical records into valuable clinical knowledge for early hypertension prevention and healthcare decision-making.

The Merdeka Curriculum introduces a paradigm shift in Indonesia's educational assessment system, moving from an outcome-oriented approach toward one that positions evaluation as an integral part of the learning process itself. This article examines how learning evaluation is implemented as an instrument to improve the quality of student learning within the Merdeka Curriculum framework. This study employs a library research method, analyzing relevant policy documents, regulations, and academic literature. The findings indicate that the Merdeka Curriculum shifts the focus of evaluation from mere measurement (assessment of learning) toward assessment as learning and assessment for learning, realized through three main forms of assessment: diagnostic, formative, and summative. Proper implementation of these three forms enables teachers to map students' individual learning needs, provide continuous feedback, and design differentiated instruction that is more relevant to learners' characteristics. However, field implementation still faces several challenges, including uneven teacher understanding, time constraints, and limited technical training in designing authentic assessment instruments. This article recommends strengthening teacher competence, providing practical technical guidance, and offering continuous mentoring as strategic steps to ensure that learning evaluation truly functions as an instrument for improving learning quality, rather than merely an administrative formality.

Substandard housing remains a multidimensional urban problem because it intersects with structural safety, indoor environmental quality, sanitation, clean water, poverty, and the effectiveness of policy implementation. This study evaluates the implementation of the substandard housing improvement program (RTLH) in Lubuk Linggau City by integrating a technical audit of housing quality with an implementation analysis based on the variables of communication, resources, implementer disposition, and bureaucratic structure. A descriptive-evaluative mixed approach was applied through field observation, technical scoring of ten rehabilitated houses, document review, and structured interviews with regulators, field facilitators, and beneficiary households. The results show that the cumulative technical conformity index reached 3.325 out of 4.00, equivalent to 83%, and was classified as adequate housing. Structural resilience achieved the highest score at 88%, followed by space adequacy at 85%, natural lighting and ventilation at 80%, and sanitation and clean water at 75%. Five houses were classified as adequate housing, while five were classified as fairly adequate/light substandard housing. The implementation analysis indicates that clear practical communication and facilitator assistance strengthened structural quality, but limited financial resources, weak environmental-health prioritization, and administratively oriented supervision reduced sanitation and ventilation performance. The study recommends standardized septic systems, stronger post-construction technical verification, healthy-housing education, realistic unit budgets, and quality-oriented monitoring.