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This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

This study aims to assess the financial performance of 11 non-financial companies that conducted acquisitions in 2025 and are listed on the Indonesia Stock Exchange (IDX). Using a quantitative descriptive-comparative approach with a case study design, six financial ratios were analyzed: Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), and Return on Equity (ROE). Data were obtained from consolidated financial statements as of December 31, 2024 (pre-acquisition) and December 31, 2025 (post-acquisition). The results show that the impact of acquisitions varies across companies. No consistent or significant differences were found in the CR, DAR, DER, ROA, or ROE ratios between the two periods. Meanwhile, the TATO ratio tended to decrease after the acquisition, indicating that the newly consolidated assets have not yet operated optimally. These findings confirm that the short-term financial impact of an acquisition is heavily influenced by the transaction’s funding structure, the size of the acquired entity, and the industry sector. This study contributes to the financial accounting literature on corporate acquisition strategies in the Indonesian capital market.

The study examines John 15:1–8, highlighting its Christological, ecclesiological dimensions, and pastoral implications in a contemporary context, particularly in West Kalimantan. Employing an exegetical approach integrated with theological reflection, the metaphor of the “true vine” is understood as a declaration of Jesus’ identity as the source of authentic life and the relational foundation of the community of disciples. The concept of “abiding” is interpreted as an ongoing existential connectedness with Christ, expressed through practices of faith such as engagement with the Word, prayer, and love. Meanwhile, “bearing fruit” is not merely ethical output but an authentic manifestation of life grounded in this relational union. Furthermore, the study argues that Johannine ecclesiology is organic in nature, portraying the church as a living community deriving its existence from and in Christ, rather than a purely institutional structure. The pastoral implications of this metaphor are significant in addressing local challenges such as individualism, ecological crisis, religious plurality, and the spiritual formation of youth. Using a praxis–reflection–praxis framework, the text is integrated into theological education as a model linking faith reflection with concrete action. The findings affirm that Christ-centered spirituality fosters personal and communal transformation relevant to the contemporary church.

This study examines students’ interest in participating in the Al-Kautsar Tahfidz Dormitory Program at MAN 1 Baubau and identifies the factors influencing their participation. The study also seeks to provide a deeper understanding of how both internal and external conditions shape students’ willingness to engage in the program. Using a qualitative descriptive approach, data were collected through semi-structured interviews with dormitory supervisors, participating students, and non-participating students. Additional supporting information was also gathered through informal discussions and observation in the dormitory environment to strengthen the data validity. Data were analyzed through data reduction, data presentation, and conclusion drawing in an iterative process to ensure accurate interpretation. The findings indicate that students’ interest is shaped by internal factors, such as religious motivation, the desire to memorize the Qur’an, and self-improvement, as well as external factors, including parental support, peer influence, program socialization, and the religious dormitory environment. Conversely, low interest is associated with limited family support, low self-confidence in Qur’anic literacy, competing activities outside school, and perceptions of a demanding dormitory schedule. Overall, the program contributes positively to students’ religious character, discipline, and Qur’anic memorization skills, although variations in student interest remain evident depending on their personal and environmental conditions.

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.

Background: The elderly are a vulnerable group requiring special attention, particularly regarding degenerative diseases like hypertension. In Melinggih Village, there are around 250 elderly residents, but participation in village activities is very low (only 57 are active). The main issues include limited information on degenerative diseases, a lack of skills in preparing traditional medicine, and weak cadre capacity in designing productive activities. Based on these conditions, this community service program (PKM) was implemented to improve the quality of life, health, independence, and productivity of the elderly, supporting the Indonesia Emas 2045 Vision and SDGs targets. Method: The research team partnered with the elderly group. Implemented solutions included education on degenerative diseases, training in making celery-based herbal drinks using Balinese local wisdom to lower hypertension, cadre mentoring, and elderly gymnastics. The program concluded with a comprehensive evaluation of participants' knowledge and skills. Results: Active activities were structured to increase elderly productivity: 1) Elderly gymnastics, educational activities, and active mentoring were conducted with the PKM team, cadres, and elderly in Melinggih Village regarding hypertension, resulting in increased knowledge and skills in managing elderly hypertension. 2) The elderly learned to make herbal drinks from celery. 3) Health cadres appeared active and collaborated well with the PKM team. Conclusion: Education on degenerative diseases, specifically hypertension, went well, successfully increasing cadres' and the elderly's understanding of their conditions to optimize health awareness. Training on traditional medicine preparation, specifically making celery drinks to lower hypertension, also progressed successfully.

The shift in the structure of modern society's economy from an agrarian base to a service- and expertise-based one has given rise to new forms of income, namely salaries, wages, and professional honorariums, which are not explicitly regulated in classical zakat fiqh. This phenomenon has generated the discourse on professional zakat (zakat profesi) as one of the central issues in contemporary fiqh muamalah. This article aims to analyze the legal basis, the methods for determining nisab and haul, and the map of scholarly disagreement (ikhtilaf) regarding professional zakat, while also examining its relevance to the objective of social justice in Islam. This study employs a qualitative method with a normative-juridical approach through library research, examining the Qur'an, hadith, legal maxims (qawa'id fiqhiyyah), fatwas of religious institutions, and journal articles published within the last five years. The findings show that the majority of contemporary scholars, including Yusuf al-Qardhawi, obligate professional zakat based on the general implication of zakat verses and the method of analogical reasoning (qiyas), likening it to the zakat on gold and silver in terms of nisab (equivalent to 85 grams of gold, at a rate of 2.5%) or to agricultural zakat in terms of the timing of payment. However, some scholars, particularly those adhering to the principle of tauqifiyyah in worship, reject the obligation of professional zakat as a distinct category because it lacks explicit textual basis. This disagreement reflects the methodological tension between textual and contextual approaches in legal reasoning (istinbath al-ahkam), while also demonstrating the flexibility of Islamic fiqh in responding to socio-economic dynamics without abandoning the fundamental principles of sharia. Keywords: Professional Zakat, Contemporary Fiqh, Qiyas, Nisab And Haul, Scholarly Disagreement.

This research is motivated by the importance of implementing Standard Operating Procedures (SOP) in speed boat maintenance activities as a supporting facility for ship agency operations at PT. Sinar Pasific. The high intensity of speed boat usage makes the fleet vulnerable to damage if maintenance is not carried out regularly and according to procedures. Based on initial observations, inconsistencies in maintenance implementation, incomplete documentation, and damage to the engine, electrical systems, and hull were still found, which can disrupt company operations. This study aims to determine the implementation of SOPs, the obstacles encountered, and the efforts made to optimize speed boat maintenance at PT. Sinar Pasific. This research was conducted at PT. Sinar Pasific during the author’s Onboard Practical Training (PRADA) from August 2024 to July 2025. The research method used is a descriptive qualitative method. The data sources were obtained through direct field observation, semi-structured interviews with personnel involved in speed boat operations, and documentation studies related to fleet maintenance activities. The results show that the implementation of Standard Operating Procedures (SOP) in speed boat maintenance at PT. Sinar Pasific has been carried out but has not yet run optimally. This is indicated by inconsistent maintenance schedules, lack of supervision, and incomplete maintenance documentation. In addition, several problems were still found, such as damage to the engine, electrical systems, and speed boat hulls, which can hinder company operations. To overcome these obstacles, the company has made efforts by improving discipline in SOP implementation, conducting regular supervision and evaluation, improving maintenance documentation, and increasing technicians’ understanding of the importance of preventive maintenance so that speed boat conditions are maintained and operational activities run smoothly.

The Indonesian Archipelagic Sea Lane II (ALKI II) constitutes a strategic route stretching from the Sulawesi Sea to the Indian Ocean with trade values reaching USD 1.5 million daily and traversed by more than 36,773 vessels annually. The complexity of maritime security threats in this region has increasingly intensified following the relocation of the capital city to East Kalimantan, thereby demanding an effective decision support system to assist Indonesian Warship Commanders in making operational decisions that are rapid, accurate, and in accordance with applicable legal provisions. This research employs a qualitative approach through in-depth interviews with four maritime expert sources, with data analysis using NVivo 12 software. Analysis results identified maritime operational complexity and the urgent need for a comprehensive decision support system. These findings subsequently served as guidance in designing a Decision Support System (DSS) with a tab-based interface that integrates international legal frameworks such as UNCLOS 1982, Law No. 3/2025 on TNI, and related national regulations to generate structured action recommendations along with their legal foundations. Research findings demonstrate that the developed DSS successfully integrates operational, legal, and situational aspects to support decision-making that is rapid, accurate, and legally compliant. This system has proven to enhance the effectiveness of Indonesian Warship Commanders in addressing the complexity of maritime security (KAMLA) challenges in ALKI II through the provision of legally-based action recommendations from national and international frameworks accessible in realtime during operational situations.  

The rapid growth of the global halal economy has positioned halal products and services as important contributors to international trade, economic development, and evolving consumer markets. This study investigates the role of halal consumer protection law in supporting the advancement of the halal economy from both legal and economic perspectives. Employing a qualitative approach with a juridical normative framework, this research examines regulatory structures, halal certification mechanisms, consumer protection principles, and the broader economic implications of halal governance. The findings indicate that effective halal consumer protection frameworks are essential for establishing legal certainty, preserving product authenticity, strengthening consumer trust, and improving market transparency. From an economic perspective, comprehensive halal regulations contribute to enhancing product competitiveness, expanding global market access, encouraging industrial innovation, attracting investment, and promoting sustainable economic growth. Nevertheless, this study highlights several ongoing challenges, including the lack of harmonization among international halal standards, limited regulatory enforcement capacity, the financial burden of certification processes for micro, small, and medium enterprises (MSMEs), and the increasing complexity of digital trade and cross-border e-commerce.

This study aims to formulate an engineering strategy for water quality management and pollution control in the Tiku Sub-watershed, North Musi Rawas Regency. The study used a descriptive approach by integrating selected technical data from a dissertation-based assessment with semi-structured interviews involving 20 key informants representing technical agencies, village and subdistrict governments, community leaders, artisanal and small-scale gold mining actors, farmers, and riverbank communities. The analysis focused on water quality status, water availability and demand, pollution sources, perceived impacts, implementation constraints, and priority interventions. The results showed that the Tiku Sub-watershed is under significant environmental pressure. The average pollution index was 6.65, indicating a moderately polluted status, while mercury, cadmium, phosphate, and ammonia were the dominant parameters of concern. Surface water availability remained relatively adequate at 45,842,699.79 m3/year, and the average Criticality Ratio was 0.266; however, the water pollution carrying capacity was poor. Interview results indicated that mercury use and processing waste from artisanal gold mining were the most urgent issue (35%), followed by land-cover change and riparian degradation. The recommended strategy combines mercury-free processing technology, alternative livelihood development, cross-sectoral supervision, riparian rehabilitation, and transparent water-quality monitoring. The findings imply that watershed engineering should integrate technical, institutional, and socio-economic interventions.

This study aims to examine the effectiveness of implementing forgiveness therapy in enhancing the personal growth of inmates at the Tangerang Class II-A Women’s Correctional Facility. The method used was a pre-experimental study with a one-group pretest-posttest design. Nine subjects aged 20-40 years were selected from 50 inmates based on low to moderate scores on the forgiveness scale and the psychological well-being scale. The intervention consisted of six sessions adapted from the forgiveness model developed by Enright and Fitzgibbons. Data analysis utilized a paired-sample t-test and the N-Gain formula. The results showed a significant increase in personal growth scores from the pretest (M = 7.00; SD = 1.225) to the posttest (M = 9.44; SD = 1.424), with t(8) = −8.315 and p < 0.001. An N-Gain value of 0.610 indicates moderate effectiveness. The follow-up measurement (M = 9.67; SD = 1.118) did not differ significantly from the post-test (p = 0.347), indicating the sustainability of the changes achieved. Forgiveness scores also increased from 65.33 (pre-test) to 86.67 (post-test) and 87.33 (follow-up), confirming the role of forgiveness as a psychological mechanism for personal growth. These findings support the integration of structured forgiveness therapy into correctional programs for women’s prisons.

This research investigates the integration of Sound Governance principles within the sustainable tourism policy cycle as a mechanism to mitigate institutional fragmentation and evaluation inefficiencies in developing economies. Adopting a sequential explanatory mixed-methods design, the study establishes a multidimensional evaluation framework congruent with the Sustainable Development Goals (SDGs). Policy performance is rigorously analyzed across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative methodology employs 17 adapted SDG indicators to assess policy efficacy, while the subsequent qualitative phase utilizes semi-structured interviews and stakeholder mapping to deconstruct complex power dynamics within multi-actor co-management structures. The empirical findings demonstrate that Sound Governance—predicated on transparency and accountability—acts as a fundamental catalyst for policy effectiveness. It significantly enhances destination sustainability through a structured input-process-output-outcome-impact pathway. Evidence from the case study of Penglipuran Village, Bali, validates these results, showing that while indigenous institutional legitimacy bolsters social responsiveness, it remains susceptible to economic dependencies driven by overtourism. Ultimately, this study asserts that embedding SDGs into the policy evaluation cycle elevates assessments from perfunctory administrative exercises to strategic instruments essential for ecosystem preservation and long-term demand stability. These insights establish Sound Governance as a strategic intangible asset, providing significant theoretical contributions to development administration and offering pragmatic frameworks for policy-makers managing sustainable destinations in competitive global markets.

Multi Sari MSME, located in Pangkalan Batang Village, Bengkalis Regency, produces traditional local products such as fish crackers, shrimp crackers, and sago crackers. Despite having quality products, legal business permits, halal certification, and stable raw material availability, the enterprise still faced limitations in digital marketing practices, resulting in a limited market reach. This community service program aimed to improve the marketing capacity of the MSME through the implementation of digital marketing strategies. The methods employed included SWOT and STP analyses, Google Business Profile development, social media management, content calendar preparation, promotional content creation, and marketplace utilization. The program also involved mentoring and training activities to enhance the partner’s understanding of digital marketing tools and techniques. The results showed significant improvements in the partner’s knowledge and skills in utilizing digital platforms for marketing purposes. Furthermore, Multi Sari MSME now possesses more structured digital marketing channels, increasing product visibility and creating opportunities to reach a broader market. Therefore, digital marketing has proven to be an effective strategy for enhancing MSME competitiveness, business sustainability, and market expansion in the digital era.

Due to its effect on the caliber of generations to come, iron deficiency anemia in teenage females is one of Indonesia's most pressing reproductive health concerns. Adolescents' awareness to autonomously adopt preventative actions is shaped mostly by their knowledge. The purpose of this research is to determine whether there is a correlation between the prevalence of anemia among teenage females in Boyolali Regency and their degree of education. Using a cross-sectional design, this study employs quantitative correlational analytic methods. An accidental sampling approach was used to obtain a sample size of 80 respondents from the population of seventh grade female pupils. A digital POCT device was utilized to quantify the incidence of anemia variables based on hemoglobin (Hb) levels, while a structured questionnaire instrument was employed to gather data for knowledge variables. The Chi-Square test was used to assess the bivariate data analysis. According to the univariate analysis, 62.5% of the participants (50 respondents) had a decent level of knowledge, and 73.8% of the participants (59 respondents) did not suffer from anemia (Hb > 12 g/dL). With a p-value of 0.000 (p < 0.05), the results of the bivariate test were generated. Anemia is more common among female students at MTs Al Ihsan Doglo who have a higher degree of expertise, according to this study. School districts should keep an eye on students' iron pill use and improve their nutrition education programs.

This study aims to examine the implementation of policies regarding the use of the e-Kelurahan feature in the Sangu Palu application in Taipa Village. The study employs George C. Edward III’s policy implementation theory, which consists of four dimensions: communication, resources, disposition, and bureaucratic structure. A qualitative descriptive approach was used, with data collected through observation, in-depth interviews, documentation, and literature review involving nine informants. The findings indicate that the implementation of the e-Kelurahan policy has not yet run optimally. The main obstacle lies in the communication aspect, particularly the lack of direct public socialization regarding the use of the application, resulting in low public understanding and limited utilization of digital services. In addition, training for village officials has not been conducted continuously, as it was only provided during the initial implementation stage. Therefore, periodic retraining is needed to improve technical competence and evaluate service performance. Although the aspects of disposition and bureaucratic structure have generally functioned well, they have not been sufficient to optimize digital service utilization. These findings are consistent with the Electronic-Based Government System (SPBE) evaluation results, which place Palu City in the “sufficient” category, indicating the need for further improvement in digital service implementation.

Collaboration between classroom teachers and Islamic Religious Education (PAI) teachers constitutes an essential strategy for instilling religious moderation values in elementary schools. This study aims to: (1) describe the forms of collaboration developed between classroom teachers and PAI teachers; (2) assess the effectiveness of such collaboration in inculcating religious moderation values; (3) identify changes in students' attitudes as tangible outcomes of collaboration; and (4) analyze supporting and inhibiting factors of collaboration at SDN 3 Wanamekar. A descriptive qualitative approach was applied using field study methods. Data were gathered through in-depth interviews, participatory observation, and document review. Data analysis followed the interactive model of Miles, Huberman, and Saldana, encompassing data condensation, data display, and conclusion drawing. Data credibility was ensured through source triangulation and technique triangulation. Findings indicate that collaboration occurs in two primary forms: reactive collaboration as a spontaneous response to students' intolerant behavior, and planned collaboration involving curriculum coordination, partial co-teaching, and joint evaluation. Collaboration was assessed as sufficiently effective yet suboptimal due to time constraints and excessive administrative burdens. Positive changes in students' tolerance and inclusive attitudes were identified as concrete outcomes. Supporting factors include favorable interpersonal communication, principal support, and moderation value integration in the Merdeka Curriculum. Main inhibiting factors are time limitations, administrative burdens, shallow conceptual understanding of religious moderation, and the absence of a standardized collaboration model. The study recommends establishing structured collaboration schedules and religious moderation training programs for all teachers.

Correctional institutions impose sustained psychological burdens on inmates, including social isolation, fractured family bonds, and disrupted identity development, which collectively heighten the risk of mental health deterioration. Unlike preventive psychoeducational approaches, group counseling operates as a curative, therapeutically structured service that enables participants to process shared difficulties through interpersonal dynamics. This community service study implemented group counseling within a Participatory Action Research (PAR) framework involving 50 early adult inmates at Lapas Kelas III Rangkasbitung. PAR was operationalized as an implementation framework in which each counseling cluster cycle followed the Plan-Act-Observe-Reflect sequence, enabling iterative refinement of therapeutic content. Pre-service needs assessment using the Alat Ungkap Masalah (AUM) Umum Masyarakat instrument identified dominant problems in family relations (13.33%), personal self (12.97%), and social relations (10.76%). Group counseling was conducted across three thematic clusters. Program evaluation revealed improvements in social interaction, self-acceptance, and emotional regulation among participants, with the PAR reflective cycle enabling context responsive adaptation of each session. These findings affirm that PAR-grounded group counseling constitutes a contextually adaptive model for psychosocial rehabilitation in correctional settings.

The development of Artificial Intelligence (AI), particularly Large Language Models such as ChatGPT, has changed the paradigm of creative writing learning in secondary schools. However, empirical evidence regarding the relationship between the intensity of this technology utilization and the quality of students' literary works is still limited. This study aims to examine the relationship between AI utilization and the poetry writing skills of grade XI students at Karya Budi Putussibau Senior High School. The method used was a quantitative correlational method with a sample of N = 27 students selected through a random sampling technique. Data were collected using an AI utilization questionnaire (30 valid and reliable statements, (α= 0.975) and a poetry writing test assessed with an analytical rubric. The results of descriptive statistical analysis showed that the level of AI utilization was in the high category (M =    3.70) and students' poetry writing skills were in the good category (M =  78.41). The Pearson Product Moment correlation test showed a very strong and significant positive relationship between the two variables (r = 0.978; p < 0.01). These findings confirm that proper AI integration acts as a creative catalyst that helps students explore diction and imagery structure in the poetry writing process.

Evacuation planning in spatial networks requires the identification of critical nodes that maintain connectivity, accessibility, and flow distribution during emergency situations. Existing approaches often rely on individual centrality measures, which capture only a single structural dimension of node importance and may therefore produce incomplete or biased prioritization. To address this limitation, this study proposes a Composite Centrality Framework for identifying critical nodes in meso-scale spatial networks with semi-structured connectivity. The network is modeled as a weighted undirected graph, and Degree, Betweenness, and Closeness Centrality are integrated into a unified composite index to capture complementary structural roles. The framework is implemented in MATLAB and evaluated using a real-world campus spatial network consisting of 30 nodes and a synthetic network comprising 16 nodes with comparable structural characteristics. The results reveal a highly uneven distribution of node importance, with a small set of structurally dominant nodes consistently identified across both networks. In the campus network, node P1 achieves the highest composite centrality score (0.2195) and ranks first across the individual centrality measures, indicating its dominant role in maintaining network connectivity, accessibility, and flow distribution. Quantitative evaluation demonstrates strong agreement between the composite ranking and the individual measures, with Spearman rank correlation coefficients of 0.94, 0.89, and 0.91 for Degree, Betweenness, and Closeness Centrality, respectively. However, only one node (P1) appears simultaneously in the top five of all rankings, highlighting the complementary nature of the individual centrality measures and supporting the need for multi-criteria integration. Sensitivity analysis across three weighting scenarios yields rank correlations exceeding 0.97, confirming ranking stability and methodological robustness. Overall, the proposed framework provides a balanced and reliable approach for identifying critical nodes and demonstrates potential applicability to evacuation planning and spatial network analysis in semi-structured environments.