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This study aims to analyze financial accountability and utilization of zakat, infaq and shadaqah funds at Lazismu Medan City. This study uses qualitative research using primary data and secondary data approaches. Data collection techniques were carried out by interviews, observation and documentation. To motivate muzakki to pay ZIS through the Zakat Management Organization (OP Z), it is necessary to increase the credibility of OPZ by applying accountability values, namely trustworthiness, professionalism and transparency. The results of the study show that financial accountability in the Amil Zakat, Infaq and Shadaqoh Muhammadiyah Institutions in Medan City has been proven to have implemented PSAK 109 as the accounting standard used. Aspects of presenting ZIS at Lazismu are implemented by preparing financial reports consisting of statements of financial position, cash flow reports, reports on changes in funds, reports on changes in assets under management and notes to financial statements (CALK). Financial reports on the management of ZIS are published once a year. Apart from that, Lazismu also performs regular monthly reporting. And Utilization and ZIS at Lazsimu Medan City experienced an increase in distribution in 2021 more ZIS funds were distributed and programs were implemented compared to 2020. This shows that more mustahiq receive benefits from zakat, infaq and shadqah funds.    

This study aims to examine the effect of changes in tax rates, income levels and understanding of taxation on MSME taxpayer compliance. The population in this study are individual taxpayers who have businesses in Gresik Regency. The approach in this research is a quantitative approach. The sampling technique in the research was carried out by the methodpurposive sampling obtained a sample of 58 respondents. The data used is primary data by distributing questionnaires to individual taxpayers who have businesses. Testing data analysis using application assistance SmartPLS Version 3.2.9. The results showed that changes in tax rates had a significant positive effect on MSME taxpayer compliance, income levels had a positive and significant effect on MSME taxpayer compliance and understanding of taxation had a significant positive effect on taxpayer compliance.

This research aims to assess the financial performance of regional government at the Sikka Regency BPKAD office by analyzing financial reports based on vertical and horizontal methods. This was motivated by the instability of financial reports at the BPKAD office. This research uses a quantitative approach. The data collection techniques used in this research are observation and documentation. The data used is in the form of financial reports from the BPKAD office, namely balance sheets, budget realization reports, operational reports, reports on changes in excess budget balances, reports on changes in equity, and cash flows. The data analysis technique used in this research is a simple financial report calculation analysis. The research results show that vertical analysis of these reports shows improvements and changes in the financial and operational performance of regional governments from 2019 to 2020, while the results of horizontal analysis of regional government financial reports show significant changes in several aspects, including income, spending, transfers and financing from 2019 to 2020. Financial performance from 2019-2020 experienced instability or what is usually called fluctuation due to Covid-19 that hit.

The company strives to achieve the development of human resources and employee work abilities in the era of the industrial revolution 4.0 in order to achieve appropriate employee work efficiency. The achievement of employee work efficiency is seen based on what kind of employee development takes place. how the company places employees in positions that match what the employee has. By using brainstorming variables using a quantitative approach method with data in the form of primary and secondary data, the sample used was 76 employees. Based on the results of direct and indirect hypothesis testing, there is development of human resources and employee work abilities in the era of the 4th industrial revolution.

This research aims to find out whether the Village Financial System influences the Performance of the Village Government in Doreng District. This research uses a quantitative approach with descriptive and associative research. The population in this study was 30 people with the research sample using a saturated sample. The data used in this research is primary data. The data collection technique in this research uses a questionnaire. The data analysis techniques used in this research are descriptive statistical analysis, data quality test, classical assumption test, simple linear regression analysis, coefficient of determination, and t test using IBM SPSS Statistics 26. The results of the descriptive analysis show that the respondents' perceptions of the Village Financial System variable (X) is 90% with very good criteria. Meanwhile, the respondent's perception of the Village Government Performance variable (Y) was 86% in the very good category. The research results show that the Village Financial System variable has a significant value of 0.000 which is smaller than the α value (0.05), so Ha is accepted. Thus, the Village Financial System variable partially influences the performance of the Village Government in Doreng District.

The role of fractal geometry in analyzing growth patterns of tropical plants and its application in precision agriculture has become an emerging interdisciplinary topic in the modern era. Tropical plants often exhibit complex and irregular structures that cannot be fully described by conventional Euclidean geometry. This study aims to examine fractal-based mathematical models to identify self-similar patterns in tropical leaves and to explore their potential for optimizing precision farming practices. The methodology employs image-based mathematical analysis, using digital images of tropical plants to measure fractal dimensions and quantify growth complexity. The findings reveal that consistent fractal patterns can be observed across different species of tropical plants, particularly in leaf venation and branching structures, indicating a universal growth principle. Such patterns demonstrate high predictive potential for estimating biomass, monitoring plant health, and assessing responses to environmental changes. Furthermore, the study highlights how fractal-based approaches, when combined with precision agriculture technologies, can improve resource efficiency by supporting accurate irrigation scheduling, soil quality monitoring, and yield forecasting. The implications extend to sustainable agricultural development, as fractal analysis provides a scientific foundation for balancing productivity with environmental preservation. In conclusion, this research underscores the significance of fractals not only as mathematical concepts but also as powerful analytical tools with practical benefits, offering new pathways to advance digital farming, ecological monitoring, and sustainable food security in the modern era.

This study aims to analyze the interaction of local culture and climate change from an environmental science perspective, with a focus on the socio-ecological adaptation strategies of coastal communities in the Indonesian archipelago. Climate change has had significant impacts on coastal areas, ranging from increased tidal flooding and coastal erosion to decreased fisheries productivity. In this context, coastal communities rely not only on technical approaches but also utilize local wisdom that has been passed down through generations. The research method used is a qualitative study with an environmental ethnography approach, which allows researchers to explore the relationship between culture, ecology, and environmental adaptation. Data were collected through participant observation, in-depth interviews with traditional leaders, fishermen, and local communities, and analysis of cultural documents covering rituals, customary rules, and traditional ecological practices. Data analysis was conducted thematically to identify adaptation patterns, then compared with technical approaches in environmental studies. The results show that coastal communities in the Indonesian archipelago have various forms of culturally based adaptation that are relevant to the challenges of climate change. For example, the practice of marine sasi in Maluku serves to preserve fishery resources, traditional rituals in Bali support collective ecological awareness, and mutual cooperation (gotong royong) on ​​the coast of Java helps mitigate tidal flooding. These practices demonstrate that local wisdom serves a dual purpose: strengthening social cohesion and sustainably protecting the environment. The study's conclusions confirm that adaptation strategies will be more effective if they integrate local wisdom with science-based technical approaches. This integration not only strengthens ecological resilience but also ensures the socio-cultural sustainability of coastal communities.

Mathematics anxiety has long been recognized as a barrier to student achievement, particularly in an era where digital technologies are reshaping education. This study aims to investigate the role of cognitive psychology in modern mathematics learning as a means of reducing math anxiety and enhancing numerical creativity among digital generation learners. Employing an experimental classroom design informed by neuroeducation principles, the research explored how interventions rooted in cognitive regulation, emotional control, and cognitive load management influence student outcomes. Data were collected through pre-test and post-test instruments measuring levels of math anxiety and creativity in numerical problem-solving. The findings demonstrate a significant reduction in mathematics anxiety following the implementation of the neuroeducation-based intervention. Simultaneously, students exhibited marked improvements in creative approaches to numerical challenges, indicating that addressing psychological factors is essential to unlocking mathematical potential. These results highlight the importance of integrating cognitive psychology into mathematics instruction, moving beyond procedural learning toward a holistic approach that considers students’ emotional and cognitive states. The implications extend to educators, curriculum designers, and policymakers, suggesting that modern mathematics education should balance cognitive development, emotional well-being, and creative problem-solving skills to prepare students for the challenges of a rapidly evolving digital world.

This study aims to analyze the communication of marine mammals, especially whales and dolphins, through a bioacoustic approach combined with computational science as an effort to support conservation in the Tropical Ocean region. The focus of the location is on the Banda Sea, the Seram Sea, and the tropical Pacific region which are important migration routes for marine mammals. Data were obtained from underwater sound recordings using hydrophones, accompanied by visual observations to validate the behavior and existence of species. The analysis is carried out through several stages, including signal pre-processing with noise filtering and sound segmentation, spectral analysis using Fast Fourier Transform (FFT), as well as the creation of a spectrogram to visualize vocalization patterns. Machine learning algorithms such as Support Vector Machine (SVM) are used to classify interspecies voices, while deep learning approaches are applied to identify more complex communication patterns, including dialect variations. The results showed that whales produced low-frequency vocalizations (20–200 Hz) for long-distance communication, while dolphins used high-frequency clicks and whistles (5–20 kHz) for echolocation and social interaction. The integration of bioacoustics and artificial intelligence improves the accuracy of sound classification by more than 90%. These findings confirm the effectiveness of computational-based non-invasive methods in monitoring the presence and behavior of marine mammals and provide a scientific basis for sustainable conservation.

This study aimed to determine the effect of financial literacy and entrepreneurial mindset on the performance of Micro, Small, and Medium Enterprises ( MSMEs). This research employed a quantitative approach. The population in this study was 630 MSME players in the Alok market, Maumere. The sample was selected using the solvin formula resulting in 87 respondents. The data used in this study was primary data. The data were collected using questionnaires distributed to MSME players in the Alok market. The data were analyzed using descriptive statistical analysis, data qality test, multiple linear regression analysis, t-test, F test with the assisst of IBM SPSS, coefficient of determination. The results of this study indicated that partially and simultaneously financial literacy and entrepreneurial mindset had no effect on the performance of MSMEs in the Alok market, Maumere.

This study aims to determine the Analysis of the Effect of Customer Trust on the Decision to Use Mobile Banking Through Perceived Risk as an Intervening Variable (Case Study on Mobile Banking Application Users at UIN North Sumatra Students). This study uses a quantitative approach. In this study, a questionnaire was used to collect data, and 100 students at UIN Sumatra Utara were selected as a sample using a purposive sampling method. Data analysis in this research is quantitative data analysis. Statistical tests known as the T-test, F-test, and the coefficient of determination R2 are all components of this analysis, as are the path analysis tests. Based on the research analysis, it can be concluded that customer trust has a positive and significant effect on perceived risk, customer trust has a positive and significant effect on the decision to use, perceived risk has a positive and significant effect on the decision to use, customer trust has a positive and significant effect on the decision to use through perceived risk as intervening variable. This means that a high perceived risk in accordance with customer trust will lead to a high decision to use the mobile banking application. This result is important for Islamic banking to minimize the risks that will be felt. Through breakthroughs to improve the security of the mobile banking system, thereby maintaining customer trust which will have an impact on the decision to use mobile banking services.

Marketing activities have experienced a fairly rapid development along with development of information technology. In today's all-digital era, digital marketing formed a new strategy that is very important in the marketing of a company, especially for businesses such as online stores that allow buying and selling at once. Current company competing in developing their marketing strategies in achieving and retain customers. The virtual world is getting closer to everyday life we, making the era of digitalization we cannot avoid. The customer is currently in commit Interaction with the company is carried out by utilizing social media and applications growing rapidly. This can be caused by various factors that go wrong only environmental factor. So the author makes an activity that can help these problems by holding socialization of the Role of Digital Marketing for MSMEs in this era digitization. The method of implementing community service activities is by doing an approach in the form of socialization and useful training to add insight/education to the community so that the knowledge gained can be applied in activities MSMEs. There are three stages of implementation, namely the planning stage in the stage planning, students collect data first through surveys and interviews regarding MSMEs in Segaran Village along with the behavior of MSMEs in the Village the. Every student who takes part in the community service activity program show the attitude of responsibility as an executor, it is shown by every student on time while carrying out each task. Good communication has been shown every students during discussions and evaluations after community activities. Student always conduct an evaluation to improve an activity that has been carried out to achieve more optimal activities. In the era of digital technology has changed the human way of life communicate, act, and make decisions. Marketing activities were not separated from influence of digital technology. The term digital-based marketing has evolved from Initially marketing activities for goods and services using digital channels to broader understanding, namely the process of acquiring consumers, building preferences consumers, promote brands, maintain consumers, and increase sales.

The aim of writing this article is to discuss the role of colleagues in improving employee performance at the Padepokan Buffet Restaurant. This research uses a qualitative research method approach with primary data collection techniques through interviews and secondary data using literature studies. The analysis technique used in this research is descriptive analysis technique. The results of this study indicate that the role of coworkers has a significant impact on employee performance in restaurants. The effective role of coworkers can influence employee performance through several mechanisms. First, through good teamwork, colleagues can increase employee productivity and work quality. Synergistic teamwork enables the exchange of knowledge and experience that can improve individual skills.

Competition in the culinary industry presents numerous challenges that influence a competitor's standard. As these factors impact consumer decisions, a comprehensive marketing approach is required to maintain market share and overcome competition. The purpose of this study is to investigate the influence of 7P marketing strategy variables (product, price, promotion, place, people, process, physical evidence) on consumer purchasing decisions at Estusae Cafe. A quantitative methodology was employed in this study utilizing purposive sampling. The target population was comprised of all patrons who have consumed products at Estusae Cafe. Data was obtained via questionnaires distributed to respondents selected via purposive sampling. To assess the correlation between 7P marketing strategy variables and consumer purchasing decisions, quantitative data analysis methods were applied using linear regression techniques. The results obtained (F-value of 24.221) from Table 2.10 confirm acceptance of Ha, indicating that all seven independent variables (7P) jointly or simultaneously influence the dependent variable, Estusae Cafe Trawas Purchasing Decision. Additionally, the correlation coefficient (R Square) is 0.648, suggesting that collectively, the 7P variables influence 65% of Estusae Cafe Trawas' Purchasing Decision. The research has revealed that the 7P marketing strategy holds significant importance in influencing consumer purchasing behavior. Such findings carry broader academic implications.

The purpose of this study was to determine the effect of workload, work environment, and work motivation on the performance of employees at PT. Satria Nusantara Sakti. This study uses a quantitative approach with the category of causal associative research. The population in this study are employees of PT. Satria Nusantara Sakti as many as 35 people, with the entire population being sampled. Data collection was carried out by distributing questionnaires. The data analysis technique used multiple linear regression analysis with the help of the SPSS 22 program. The results showed that workload had a positive and significant effect on employee performance, the work environment had a positive and significant effect on employee performance, and work motivation had a positive and significant effect on employee performance. The results of the study also show that workload, work environment, and work motivation simultaneously influence employee performance.  

Performance is the output or final result of work done by employees in a certain period, the work done by employees must be in accordance with the provisions set by the organization for their employees. This study aims to determine the effect simultaneously or partially of the Communication variable and the Work Environment variable on the measured performance. The population used in this study was 50 employees of the Cikalong Health Center. The method used in this research is descriptive research with a quantitative approach. Sample selection using saturated samples. The sample used is the entire population, namely 50 employees of the Cikalong Health Center. Sources of data in this study are secondary data and primary data. The data analysis technique used is multiple linear regression with the help of SPSS 26. Based on the results of the study it is concluded that communication and the work environment simultaneously have a significant effect on performance. Communication partially has a significant effect on performance. The work environment partially has a significant effect on performance.

Strategy is a way or method that is chosen or it can also be interpreted as a way to achieve a goal in education. The definition of a learning strategy can be interpreted as a plan that contains a series of activities designed to achieve certain educational goals. The learning strategy includes specific learning approaches, models, methods and techniques. This research is a qualitative method, which is a method that aims to make a systematic, factual, accurate description, picture or painting of the properties and relationships between the phenomena investigated. In other words, descriptive research takes the problem or focuses on actual problems as they were at the time the research was carried out. What was collected was in the form of primary data and secondary data about teacher strategies in online learning, the techniques used in data collection were observations, interviews and documentation studies. Research leads to the methods used by teachers in online learning activities using platforms such as WhatsApp, email, and technology-based zoom.

Educational supervision is a very important thing to do to improve the quality of education. Teacher performance is a result of work achieved by a teacher in carrying out the tasks assigned to him based on skills, experience, and sincerity as well as time.The research method in this thesis is a descriptive qualitative approach, data collection can use primary data sources and secondary data sources, data collection techniques using observation, interviews, documentation.The results of the study show that the supervisory role of the school principal in improving teacher performance at Nurul Falah Islamic Middle School Mangaran Situbondo is to provide guidance to teachers related to theoretical and practical learning, involve teachers in training, provide opportunities for teachers to take part in various education and training at the cluster or sub-district level regularly, subject teacher deliberations (MGMP), supervising teacher deliberations (MGP), and teacher working groups (KKG), as well as seminar workshop discussions, and provision of learning resources. providing motivation to teachers, collaborating with foundations that oversee the Nurul Falah Islamic Middle School Mangaran Situbondo, school committees, and the community. The motivation of school principals in improving teacher performance at Nurul Falah Islamic Middle School Mangaran Situbondo through regulation of the physical environment, regulation of the work atmosphere, discipline, applying the principles of rewards and punishments.      

The purpose of this study was to find out how much influence E-Commerce (X1), Product Innovation (X2) and Business Capital (X3) have on Increasing Income (Y). This study uses an explanatory research approach with quantitative methods. The data collection for this research was by distributing questionnaires to 100 respondents. The data analysis technique uses SPSS software version 25, in which the data will be processed, described and discussed to answer and prove the proposed hypotheses.The research results are as follows: (1). E-Commerce (X1) has a positive and significant effect on increasing income (Y). (2). Product Innovation (X2) has a positive and significant effect on Increasing Income (Y). (3). Business capital (X3) has a positive and significant effect on increasing income (Y). (4). E-Commerce (X1), Product Innovation (X2) and Business Capital (X3) simultaneously (together) have a positive and significant effect on Increasing Income (Y).

In the ever-evolving digital era, disruption challenges face Micro, Small, and Medium Enterprises (MSMEs), including STIE Ganesha students who are preparing to enter the business world. This research explores management strategies that can help MSMEs face disruption in the digital era. Using a qualitative approach, this research aims to identify disruption trends, challenges faced, and effective management strategies. The research was conducted over six months, involving in-depth interviews with MSME owners who have experienced digital disruption. Data analysis used a qualitative approach by formulating patterns of findings that emerged from the interviews. The results showed that the strategy of STIE Ganesha students in facing disruption is the adoption of MSME digital technology, understanding of data and analytics, continuous innovation, focus on customer experience, collaboration and partnerships, increasing cyber security, increasing human resource capacity, flexibility and adaptability of creative marketing understanding of business legal aspects. The implication of this research is to provide practical guidance for STIE Ganesha students who will later run or support MSMEs. Research limitations include limitations in the number of samples and focus on local cases.