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This study investigates the feasibility of applying zero-based budgeting in themunicipalities of Anbar Governorate in Iraq, verifies the existence of a writtenstrategy for its adoption, analyzes available resources and capabilities, andproposes a practical model for its implementation.This study uses a descriptive and analytical approach through data collection andanalysis. A survey research tool "questionnaire" was used, designed to achieve thestudy objectives, and distributed to 280 municipal employees, including managers,accountants, and local council members, to assess their perceptions of applyingzero-based budgeting. In addition, interviews were conducted with senior officialsto obtain their vision towards implementing zero-based budgeting in theirdepartments and whether it is in their minds and strategies. The results of our studyindicate major gaps in current practices, including the absence of a clear strategyfor adopting zero-based budgeting, insufficient financial resources, lack of skilledemployees, insufficient technological infrastructure, weak administrative support,and the absence of legislative frameworks supporting the implementation of thistype of budgeting. The study also identified critical areas for improvement,including developing a clear strategy, enhancing staff capacity through training,enhancing administrative support, upgrading technological resources, andreviewing legal frameworks to support the foundations of zero-based budgeting.The findings underscore the need for a comprehensive and well-supportedtransition plan to successfully implement zero-based budgeting in Anbarmunicipalities. By addressing these challenges, municipalities can improve resource allocation, prioritize projects more effectively, and ultimately enhancefinancial management practices. The paper concludes with a proposed model thatrepresents the basic steps that should be adopted initially when embarking on thezero-based budgeting process, to ensure the successful implementation of zero-based budgeting.

This research examines the concepts of identity and tolerance within the context of multiculturalism, focusing on the ideas of Bhikhu Parekh. The background of this study stems from the increasing complexity of social interactions in multicultural societies, where individual and group identities continue to evolve. The objective of this research is to analyze how identity is formed in multicultural societies and the role of tolerance in addressing potential conflicts. The methodology employed is a qualitative approach through literature analysis, reviewing Parekh's works and other relevant sources. The findings indicate that identity is not a static entity but rather a result of dynamic social interactions. Furthermore, tolerance is viewed as a crucial solution in alleviating tensions between groups. The implications of this research emphasize the need for inclusive public policies that promote intercultural dialogue and protect individual rights without neglecting community values. Consequently, this study contributes to the understanding of the importance of identity and tolerance in creating harmonious societies.

Data collection is an important initial step in research and decision-making, serving as a valuable asset that can provide deep insights into various contexts, including education. The purpose of this research is to understand the management of data collection accurately based on literature studies. The method used is a literature review, which involves searching for materials or data by reviewing and gathering information from various credible and relevant sources such as scientific journals, articles, books, and others related to the topic of data collection management. THE RESULTS OF THIS RESEARCH INCLUDE THE FOLLOWING ASPECTS: (1) The definition of data collection (2) Types of data about students (3) Characteristics and various tools for data collection (4) Mechanisms for data collection and storage

The main problem in this study is how conflict management can be applied effectively in school organizations. The discussion of this study uses the literature review method. The data obtained are processed by reviewing scientific journals and books related to the topic. This study aims to provide a better understanding of the role of conflict management in school organizations and to identify effective strategies in handling conflicts. The findings of this study are that determining the approach and strategy of conflict management is very important, namely with open communication. In addition, the role of the principal is also very important and needs to improve skills and attend training on conflict management. The implications of this conflict management can minimize stress in school organizations.    

This study aims to analyze the efficiency of the curriculum of Islamic universities in Indonesia in ensuring the readiness of students to enter the workforce, by reviewing the role of Islamic religious education in improving intellectual competence. Through a literature study approach, this study identifies the challenges and opportunities faced by Islamic universities in integrating religious values ​​with the intellectual and professional needs of students. The main focus of this study is the effectiveness of the curriculum in balancing theoretical aspects of religion and practical skills needed in the workplace. This study found that the curriculum of Islamic universities in Indonesia has attempted to adopt an integrative approach that combines religious education with the development of soft skills and hard skills that are relevant to professional careers. However, there are still some weaknesses in the implementation, such as the lack of curriculum adjustment to the dynamics of the labor market, as well as the imbalance between religious education and practical skills. The results of this study indicate that Islamic religious education has an important role in shaping the character and professional ethics of students, which are the main capital in entering the workforce. Therefore, increasing the efficiency of the curriculum through collaboration between academics, industry practitioners, and policy makers is needed to ensure that students' intellectuality is in accordance with the demands of the workplace. This study contributes to the academic discussion on the reform of Islamic higher education curriculum and emphasizes the importance of Islamic religious education in producing graduates who are not only intellectually competent, but also have strong ethical values ​​to face professional challenges. The implication of this study is the need for a more flexible and adaptive curriculum strategy to improve the competitiveness of Islamic higher education graduates in the global job market.

Verbal abuse is a form of social violence that frequently occurs at home and in schools. This type of abuse includes mocking, insults, or degrading words often directed at children. This study aims to understand how verbal abuse impacts children’s mental development and self-confidence. By reviewing various related studies, the findings show that children who frequently experience verbal abuse tend to face mental health issues, such as low self-esteem, anxiety, and even depression. Additionally, they often lack self-confidence, which can affect their ability to interact with others and cope with life’s challenges. In conclusion, verbal abuse has a serious impact on children’s mental development and self-confidence, highlighting the need for preventive measures and support from family and community to create a safe environment that positively supports children’s growth and well-being.

Land acquisition for public interest often gives rise to various legal issues, including disputes between the government, landowners, and other interested parties. These disputes typically revolve around compensation, the acquisition process, and legal certainty. This article aims to analyze the examination mechanism for specific disputes arising from land acquisition for public purposes, by reviewing relevant laws and regulations. The research employs a normative juridical approach to examine statutes, regulations, and court decisions related to land dispute resolution. The findings indicate that although regulations governing dispute resolution mechanisms exist, their implementation often faces challenges, such as unclear compensation values and lack of transparency in the land acquisition process. Therefore, regulatory reforms and increased oversight are necessary to ensure justice and legal certainty for all involved parties.  

This article was written with the aim of identifying spiritual leaders in the development of Islamic education. This research uses a certain type of library research. Reviewing various periodicals and relevant reference volumes is known as library research. The research findings show that spiritual leadership is a strategy to persuade other people to carry out activities in accordance with the ideals and principles taught by the Prophet Muhammad SAW to achieve a certain goal. Spiritual leadership is the process of persuading others to take beneficial actions to achieve certain goals. The Prophet Muhammad is considered an influence in Islam because of his leadership style. Loyalty is one of the main characteristics that characterizes spiritual leadership. In this context, loyalty shows that both leaders and followers must obey Allah SWT in terms of goals, uphold Islamic law and values, maintain integrity, be disciplined, be consistent, and not be arrogant. In Islamic educational institutions, spiritual leadership is implemented through instilling ideals that are focused on both life in this world and the afterlife. To fulfill their responsibilities, madrasah principals and teachers must do more than fulfill their administrative and instructional duties; they must also serve Allah SWT. By emulating the leadership qualities exemplified by the Prophet Muhammad SAW, such as effective communication between the head of the madrasah and its members, the head of the madrasah as a motivator, fairness, honesty, trustworthiness, deliberation, and applying the principles of discipline, madrasahs can also implement spiritual leadership.  

The need for adequate parking space is one of the main challenges for the Muhammadiyah University Magelang Campus along with the increasing number of student and staff vehicles. The current parking facilities are not able to accommodate the volume of vehicles, especially on days with high campus activity. This condition demands an effective parking management solution to optimize the use of available land and meet future parking needs. This research aims to analyze the management of parking space requirements on the Muhammadiyah University Magelang Campus as an alternative in handling parking facilities. This study uses systematic research methods, starting from reviewing previous research, problem identification, surveys, data collection from written references, to data processing and drawing conclusions. The analysis results show that the need for vehicle parking spaces on campus is greatest on Wednesdays, with a total requirement of 1,293 SRP, while the currently available parking capacity is only 839 SRP. This indicates that the existing parking capacity is not sufficient for the needs of vehicles parked on campus. Projections for the next five years show the need for parking spaces of 1,600 SRP in 2025, 1,468 SRP in 2026, 1,462 SRP in 2027, 1,383 SRP in 2028, and 1,348 SRP in 2029. Based on these data, it can be concluded that this will happen parking shortage on campus in the next five years. As a solution, this research recommends increasing parking capacity through the construction of new parking lots by increasing the number of parking floors on campus. In particular, it is planned to build a multi-storey parking building for motorbikes and additional parking spaces for cars with a more effective and efficient 60° angle parking pattern.

The topic of marrying women who conceive before marriage continues to spark debate in Islamic law, with diverse viewpoints across Muslim communities. Lack of awareness about Islamic rules and governmental policies frequently results in unions that defy both sharia teachings and applicable laws. This piece explores Islamic fiqh opinions on the marriage of unmarried pregnant women and evaluates how this is applied in marriage services at the Religious Affairs Office in Medan Timur District. The study adopts a qualitative framework using juridical-normative and empirical methods. Data was obtained by reviewing fiqh literature, legal regulations, and conducting interviews with KUA officials. The research reveals that ulama hold differing views on the acceptability of marrying a woman pregnant due to adultery, especially concerning the marriage ceremony timing and the child's familial status. Practically, the Medan Timur KUA follows guidelines from the Islamic Law Compilation and state administrative norms, all while exercising prudence. This investigation is intended to provide clearer insights for the public and act as a benchmark for Islamic law professionals facing similar scenarios.

The use of anime as a business mark without the permission of the creator or copyright holder of the anime is an infringement of copyright. Copyright infringement of the use of anime as a business mark may be subject to criminal sanctions and/or civil sanctions. The type of research that the author uses is Normative legal research (Library Research) which is carried out by examining library materials (secondary data) or legal materials such as reviewing theories, laws and regulations (law in book) related to this writing through literature studies. The legal consequences of using anime as a business brand without permission can be subject to sanctions which are based on Law Number 28 of 2014 concerning copyright described in Article 9 paragraph (1), Article 112 paragraph (1), Article 113 paragraph (1), also in Law Number 20 of 2016 concerning trademarks and geographical indications which are regulated in Article 100 paragraph (1), (2) and (3).Before using anime as a trademark, business actors must ensure that they have obtained official permission from the copyright holder to avoid the risk of legal sanctions.

Law Number 1 of 2023 about Criminal Code (KUHP), standardizes the criminalization of insults head of state Indonesia, particularly in Articles 217 to 220. The rule is considered contradictory because it can limit criticism toward the government. This study aims to examine regulations akining castigations against the President and Vice President and evaluate the impact of criminalization on freedom of expression and human rights. The research method utilized normative legal research conducted by reviewing literature and focusing on the democracy principles, freedom of speech, and civil rights. The study results show that the criminalization of offences aim the President and Vice is considered a mechanism check and conducive balance, ensuring that criticism against the President is conveyed responsibly without violating ethics, and maintaining the honor and dignity of the president. In conclusion, insulting the President provokes great consequences, in regard to the constitution, freedom of speech is not as limitless, and not absolute and must be rationated by the human rights of others. Therefore the rules concerning the criminalization of insults aim the President and Vice are suitable to maintain stability and public interest and belongs to the process of legal reform.

Human rights are inherent in every human being who has the same rights, including unilateral termination of an agreement, then these human rights are disturbed and not protected. The research method uses normative legal research, namely the doctrinal method, namely inventorying positive law, finding legal principles and doctrines, synchronizing existing laws and regulations and conducting research by reviewing and examining various existing literature. With the Legislative Approach, Historical Approach, Comparative Approach, and Conceptual Approach. The results of the study indicate that unilateral termination of an agreement has the potential to be categorized as an unlawful act if the unilateral termination of the agreement is carried out without a valid reason, violates the principles of propriety and law, and causes losses to other parties. In addition, unilateral termination of an agreement if carried out without a valid reason violates human rights related to the right to legal certainty and human freedom without discrimination.

This study aims to examine the resolution mechanisms for water traffic accidents causing death through Dayak customary law in Central Kalimantan, as well as the challenges faced in implementing this customary law. The research used a socio-legal methodology, reviewing applicable legal norms and the reality of their implementation in society. Data were collected from literature reviews, case notes, related reports, and interviews with directly involved parties. Data analysis was conducted descriptively to depict the dispute resolution process and its challenges. The findings indicate that resolutions of water accident cases resulting in death in the Dayak region are often settled through local customary institutions using fines and customary rituals. The fines imposed vary depending on the level of fault determined and can amount to millions of Rupiah, adjusted according to the demands of the victim's heirs and the perpetrator's ability. However, challenges in applying this customary law include the limited ability of the Mantir Adat to determine suspects and resolve discrepancies in statements between involved parties. A lack of explicit regulations also poses challenges, particularly concerning penalties for cases of death not explicitly regulated in the prevailing customary law. This research is significant as it provides insights into the role and challenges of customary law in dispute resolution in remote communities, promoting the need for adaptation and strengthening of customary law to be more responsive to community needs.  

The purpose of this article is to provide an overview of formal leaders in formal Islamic educational institutions. Formal leaders in formal Islamic education institutions are individuals who give commands or influence subordinates to carry out activities in accordance with established procedures and methods in order to achieve common goals. The method used is library research and content analysis with a qualitative approach. Library research is research carried out by reviewing various journals, books and other relevant references. The research results show that formal leadership in formal Islamic education institutions has a very large role in improving institutional performance in various aspects. There are five dimensions of leadership which include (1) leadership goals, (2) individuals who influence the group (3) individuals who are influenced, (4) interaction processes, and (5) situations where leadership takes place. The most basic types or styles of leadership are authoritarian leadership, democratic leadership and laissez faire leadership. Formal institutions consist of institutions established by the government and non-governmental organizations. Leaders of these institutions are required to have 2 competencies, namely core competencies (soft skills) and technical-knowledge competencies (hard skills). These two competencies are described in levels of proficiency with the lowest level being level 1 and the highest being level 5.  

The purpose is to develop the students of class XI-TFLM 2 of SMK Negeri 5 Surabaya in understanding the structure of news text by using SQ3R technique. The main problem identified is that students are unable to recognize the important elements of news text, such as title, introduction, news content, and conclusion. This research method includes two action cycles using the SQ3R strategy and consists of the following steps: research, questioning, reading, reciting, and reviewing. In Cycle I, this strategy was introduced to improve students' understanding of news text structure, resulting in an increase in students' average score from 55.82 points in the pre-action to 71.06 points. Based on the reflection of Cycle I, it was found that students still had difficulty distinguishing and analyzing the elements of news structure. In the second cycle, they strengthened the SQ3R strategy through group discussions and extensive reading, so that their average score increased to 80.76. These results show that the SQ3R strategy is effective in improving students' news text analysis skills. The improvement of students' ability in analyzing the structure of news texts is reflected in the better results in cycle II, showing the potential of this method as an effective approach in Indonesian language learning. This study recommends a more comprehensive application of the SQ3R strategy to improve news text analysis skills in secondary education.

Forensic accounting plays a vital role in combating financial crimes resulting from accounting estimates, as it combines specialized knowledge in accounting with forensic investigative skills to analyze financial statements and uncover manipulations.and The research aims to explore how forensic accounting affects the identification of financial crimes related to accounting estimatesThe most important conclusions of the research were : Forensic accounting plays a vital role in discovering financial manipulations and frauds associated with accounting estimates. Through careful examination and forensic analysis of financial statements, forensic accountants are able to detect any manipulation of numbers or exaggeration of profits or losses. andThe most important recommendations include examining the necessity of implementing strict internal control procedures that include reviewing accounting estimates regularly, using forensic accounting methods. This would reduce the chances of financial manipulation and fraud, and this research contributes to clarifyingThe role of forensic accounting in detecting financial crimes related to estimatesAccounting.And improvement transparencyAnd the accuracy of financial reports by examining estimatesAccounting.andDevelop effective financial investigation strategies to combat illegal financial activities.  

The academic world is an important focus in doing assignments, which is a process that is full of obstacles because there are many challenges that students must go through while working on it. In Indonesia, there has been a threat to the well-being of students in the form of academic stress and there are various cases of the consequences of this pressure. This article aims to outline the importance of overcoming student stress in the academic field, as well as efforts to overcome the problem based on a biblical perspective on stress. Qualitative method with analytic descriptive approach, which explains the situation under study in detail through descriptive presentation. Qualitative research methods through literature studies related to "Theological Review of Academic Stress" can be accessed by reviewing journal articles and studying theories from the literature that support this research. This research can produce relevant data through analyzing various sources of information found by the researcher through explanations based on the researcher's observations of existing data. In the next stage, the research will explore the biblical or theological perspective on stress, relating it to academic stress. The research shows the results of the complexity of academic stress with implications for mental, emotional, and physical well-being as well as the quality of academic achievement. The theological perspective highlights how important it is to manage everyone's worries and stress based on a correct understanding of theology.    

Corruption is one of the major problems that hinder development and prosperity in Indonesia. In Batam City, the handling of corruption crimes is often not optimal, especially in the aspect of recovering illegally obtained assets. The Non-Conviction Based Asset Forfeiture (NCBAF) mechanism is one of the instruments that is expected to accelerate the process of recovering state losses without having to wait for criminal punishment. This research aims to assist in the regulation of NCBAF laws and standards in resolving corruption crimes in Batam City, as well as identify the obstacles faced and efforts that can be made to optimize their implementation. The research methods used are normative juridical and empirical juridical. The normative juridical approach is carried out by reviewing relevant regulations, including Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering Crimes, as well as related literature. The empirical juridical approach is carried out through case studies and interviews with law enforcement officials in Batam City. The results of the study show that although the NCBAF has been regulated in the regulations, its implementation in Batam City still faces various obstacles, such as lack of coordination between law enforcement agencies, high standards of proof, unclear legal procedures, and limited resources and technical capacity of the apparatus. Examples of corruption in infrastructure assistance, embezzlement of social funds, and corruption in the procurement of goods and services show that assets suspected of originating from criminal acts often cannot be immediately confiscated and utilized by the state. To overcome these obstacles, this study suggests increased coordination between law enforcement agencies through the formation of special teams, the preparation of clear standard operating procedures (SOPs), intensification of training for law enforcement officials, increased international cooperation, and community campaigns to increase public awareness and support. With these steps, the NCBAF is expected to become a more effective instrument in eradicating corruption and recovering state losses in Batam City.

Batam Port is one of the strategic ports in Indonesia that plays an important role in the flow of goods and passengers and supports regional and international connectivity. As a port with mandatory pilotage waters, pilotage and towing services are vital components in ensuring the safety and efficiency of port operations. The imposition of Non-Tax State Revenue (PNBP) of 5% from these services aims to increase state revenue and the quality of port services. However, the implementation of this policy raises various challenges, such as overlapping levies that increase ship operational costs and low levels of user compliance.This study aims to analyze the legal regulations, implementation, and impact of the imposition and management of PNBP contributions of 5% from pilotage and towing services in Class II Pilotage Waters of Batam Port. The research method used is qualitative with data collection techniques through in-depth interviews, observations, and documentation studies. Research respondents included officials of the Batam Special Harbormaster and Port Authority Office (KSOP), Port Business Entities holding pilotage delegations, shipping companies, and port service user.The results of the study show that the imposition of 5% PNBP is supported by a strong legal basis, but its implementation still faces obstacles such as high operational costs due to overlapping levies and low understanding and compliance of service users. The management of PNBP funds that is not transparent is also an obstacle in achieving the goal of improving port services and infrastructure. To overcome this problem, efforts are needed to harmonize levy policies, increase transparency and accountability in fund management, and provide more effective education and socialization to the maritime community. Suggestions submitted include harmonization of policies between KSOP Batam and the Port Business Entity BP Batam, increasing socialization and education to service users, and reviewing regulations by the government to ensure port efficiency and competitiveness. With these steps, it is hoped that the implementation and management of 5% PNBP can be more efficient, fair, and provide optimal benefits for all stakeholders in Batam Port.