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The implementation of corporate zakat in Indonesia remains relatively low despite its significant potential to support national economic development. This study aims to analyze the strategic role of corporate zakat as an instrument for reducing tax burdens and its contribution to economic equality. This research employs a literature review approach by examining relevant academic sources. The findings indicate that corporate zakat of 2.5% is obligatory for business entities that meet the nisab and haul requirements. Based on Law No. 23 of 2011 and Law No. 36 of 2008, zakat distributed through authorized institutions such as BAZNAS or LAZ can be deducted from taxable income. Corporate zakat not only fulfills religious obligations but also plays a vital role in wealth redistribution through social assistance and productive capital for mustahik. Therefore, optimizing corporate zakat can serve as a strategic instrument to promote sustainable economic justice in Indonesia. Effective policies and outreach from the government are also needed so that companies are more encouraged to pay zakat in a timely and transparent manner.

This research aims to analyze the effectiveness of the implementation of the staple food assistance program in Tapadaka Satu Village, Dumoga Tenggara Sub-district, Bolaang Mongondow Regency, Sulawesi Utara Province. The main sub-focus of this research includes five aspects of effectiveness measurement proposed by Sutrisno (2018), namely: (1) program understanding, (2) target accuracy, (3) timeliness, (4) achievement of objectives, and (5) real change. This research employs a qualitative, descriptive research approach. Data collection techniques include interviews, observation, and documentation. The results indicate that the implementation of the staple food assistance program in Tapadaka Satu Village has not been fully effective. In terms of program understanding, socialization has been conducted by the Social Affairs Office and village government, but some beneficiary families still do not fully understand the program’s mechanisms, rights, and obligations. In target accuracy, discrepancies in beneficiary data persist due to changing socio-economic conditions and the suboptimal updating of DTSEN data. In timeliness, assistance distribution generally follows the mechanism, but delays in fund disbursement still occur. In achieving objectives, the program helps reduce beneficiary families’ food expenditure burden, although delays affect results. Lastly, real change remains limited, short-term, and has not significantly improved community welfare.

This article examines the implementation of a sharia financial literacy education program aimed at supporting community economic development at the Balai Perkumpulan Sub PPKBD Tambakkemerakan, Krian, driven by the persistently low level of community literacy regarding Islamic finance concepts and practices, which has the potential to impede the optimization of Islamic principles-based economic well-being. Employing the Participatory Action Research (PAR) method, this study engaged community members actively throughout the processes of problem identification, program implementation, and evaluation, with activities conducted through socialization sessions, interactive discussions, and practical demonstrations of sharia-compliant financial management in real-life contexts. The findings indicate a measurable improvement in community comprehension of Islamic finance fundamentals, including the prohibition of riba (usury/interest), the importance of financial planning, and the utilization of sharia-compliant financial institutions, alongside observable attitudinal shifts toward more prudent and Islamically normative financial behavior. These outcomes suggest that the program contributes positively to fostering community economic independence and strengthening the application of Islamic economic principles at the household level.

This study aims to analyze the implementation of the memorization method of the Jurumiyah book in improving students’ understanding of the yellow book at Al-Istiqomah Islamic Boarding School, identify supporting and inhibiting factors, and examine its contribution to students’ learning abilities. This research employed a descriptive qualitative field study conducted at Al-Istiqomah Islamic Boarding School in Tanjungsari Village, Petanahan, Kebumen, from December 2025 to February 2026. The research subjects included caregivers, khadimul ma’had, ustadz or ustadzah, and students. Data were collected through interviews, observation, and documentation, then analyzed descriptively. The findings show that the memorization method of the Jurumiyah book is implemented through stages of preparation, memorization deposit, and evaluation. In the memorization process, students not only memorize the text but also understand its meaning and apply nahwu rules in reading the yellow book. Several supporting techniques, such as lalalaran, association, the cantol system, and tikrar, help strengthen students’ memorization. Supporting factors include motivation, discipline, teacher guidance, and a conducive environment, while inhibiting factors include differences in students’ abilities, lack of concentration, and limited learning time. Overall, the method contributes positively to improving students’ ability to read and understand the yellow book.  

This study aims to examine the effect of village apparatus capacity on accountability in village fund management, with the village financial system (SISKEUDES) as an intervening variable in Letti District, Southwest Maluku Regency. The research assessed whether the competence, knowledge, and administrative ability of village officials can improve transparent and accountable fund management. This study employed a quantitative approach using a saturated sampling technique, involving all 42 apparatus members as respondents. Data were collected through questionnaires and analyzed using multiple regression and the Sobel test to examine direct and indirect effects. The findings show that village apparatus capacity has a positive effect on village fund management accountability. This indicates that human resource capacity can support responsible planning, implementation, reporting, and evaluation of village funds. However, the village financial system does not significantly affect village fund management accountability. In addition, SISKEUDES does not function as an intervening variable in the relationship between village apparatus capacity and accountability. These results imply that strengthening human resource capacity remains more decisive than system use.

This study aims to examine and analyze the implementation of digital-based public services through the Digikel website in Biawao Village and Limba U1 Village,Gorontalo City. The main focus of this study includes three aspects:(1) support, (2)capacity, and (3) value. This study employs a qualitative approach with a descriptiveresearch design. Data were collected through observation, interviews, and documentation. The study's findings indicate that the implementation of the Digikel website hasbeen effective across the three aspects. (1) Support: The implementation of Digikelis supported by leadership commitment, active employee involvement, and policysupport from the city government through clear regulations. However, there are stillchallenges in the community's socialization process, which has not been optimal.(2) Capacity: Human resources in Biawao Village and Limba U1 Village are considered to have adequate competence through technical guidance. Nevertheless,there are still infrastructure-related obstacles, including unstable internetconnectivity and limited computer equipment. The absence of a dedicated budgetat the village level has also been a constraint in system development. (3) Value: The implementation of Digikel has had a positive impact, particularly in improving efficiency in terms of time, cost, and labor, as well as in accelerating, simplifying, and enhancing the transparency of public services. However use of this system has not yet been fully optimized due to low levers of diritalitgacy among somemembers of the community.

Land tenure conflicts between indigenous peoples and the state remain a persistent issue in Indonesia. These conflicts arise due to differences between customary law practiced by indigenous communities and the formal legal system enforced by the state. This study aims to analyze the legal recognition of indigenous land rights within the national agrarian law framework, identify the causes of such conflicts, and formulate equitable solutions for their resolution. This research employs a normative legal method using statutory and conceptual approaches. The findings reveal that although legal recognition of indigenous land rights exists in various regulations, its implementation remains weak. Conflicts are primarily caused by overlapping regulations, economic interests, and the lack of formal recognition of customary territories. Therefore, regulatory harmonization, strengthening legal recognition of indigenous peoples, and the development of participatory and socially just dispute resolution mechanisms are essential. In conclusion, the protection of indigenous land rights can be optimized within the national agrarian legal framework through comprehensive legal reform and inclusive governance.

This reseach aims to analyze the role of an innovative deep learning-based instructional model in enhancing students’ conceptual understanding, critical thinking skills, and active engagement during classroom learning processes. The rapid development of educational technology currently demands continuous innovation in instructional practices, particularly to improve teacher quality and professionalism in addressing the challenges of the 21st century. To achieve this objective, this research employed a qualitative method with a literature review approach. Data were collected through a systematic review of various national journals, international journals, books, and relevant scholarly sources published within the last ten years. The findings indicate that the implementation of a deep learning-based instructional model can significantly enhance teachers’ creativity in designing instructional strategies, strengthen the effectiveness of the learning process, and improve the quality of teacher-student interaction. Furthermore, this approach encourages teachers to become more adaptive to digital technological advancements and more responsive to the diversity of students’ needs and learning styles. Therefore, the deep learning-based instructional model can serve as a strategic and sustainable solution for improving teachers’ professional practices in the modern education era.

This study aims to develop a Puzzle Book learning media for the topic of angle measurement and to examine its validity, practicality, and effectiveness for third-grade elementary school students. The research employed a Research and Development (R&D) approach using the ADDIE model and involved 26 third-grade students as participants. Data were collected through expert validation sheets, student response questionnaires, and learning achievement tests, which were analyzed using descriptive quantitative and qualitative methods. The results showed that the Puzzle Book obtained a validity score of 98.0% from media experts and 100% from material experts, both categorized as highly valid. Student responses reached 100%, indicating that the media is highly practical and engaging. Furthermore, the analysis of learning outcomes revealed a gain score of 0.9187 in the high category, demonstrating that the Puzzle Book effectively improves students’ problem-solving abilities in angle measurement. Overall, the Puzzle Book learning media is highly feasible, practical, and effective for classroom implementation, as its interactive design and alignment with third-grade learning characteristics help students understand angle concepts more concretely, enjoyably, and meaningfully.

Adolescence is a transitional period marked by rapid biological, psychological, and social changes, which often lead to various problems for individuals, particularly at the high school level. This study aims to analyze the role of guidance and counseling services in addressing these issues using a literature review approach. The method employed is a systematic literature review of relevant scientific publications from 2020 to 2026. The data collection process was carried out through the search, selection, and evaluation of literature related to student issues and guidance and counseling services in schools. The research findings indicate that students face various challenges, such as difficulties in learning, low academic ability, academic stress and anxiety, as well as social-emotional issues influenced by internal and external factors. Guidance and counseling services play a role in supporting students to self-reflect, overcome problems, and optimize their potential through preventive, curative, and developmental approaches. The success of these services is also supported by the role of counselors, collaboration with other teachers, and parental participation. However, in practice, there are still a number of obstacles, such as limited human resources, a lack of coordination, and an incomplete understanding of the functions of these services. Therefore, efforts are needed to improve implementation and cooperation so that guidance and counseling services can operate more efficiently.

This study is motivated by the suboptimal use of intelligence tests in guidance and counseling services in schools, despite their important role in understanding students’ cognitive abilities as a basis for providing appropriate services. This study aims to examine the utilization of intelligence tests in guidance and counseling services to support the optimization of students’ academic development. The method used is a literature review with a qualitative approach through the analysis of 25 relevant scientific articles published between 2022 and 2026, using content analysis techniques. The results indicate that intelligence tests play an important role in identifying cognitive abilities, supporting the planning of guidance and counseling services, assisting in academic decision-making, and guiding interventions for students’ learning difficulties. In addition, intelligence is also related to academic achievement, although it is influenced by other factors such as motivation and the learning environment. However, the findings also reveal a gap between the theoretical potential of intelligence test utilization and its implementation in practice, which still faces limitations, particularly in the integration of assessment results and the accuracy of interpretation. The implications of this study highlight the need to improve counselors’ competence in the use of psychological assessments and to optimize the systematic use of test results in order to support more effective guidance and counseling services in developing students’ academic potential.

This study aims to analyze the implementation of digital marketing in increasing sales of small and medium enterprises (SMEs) in the bedding equipment sector on online platforms. The background of this research is driven by the high level of competition in marketplaces and the need for business actors to optimize digital marketing strategies to remain competitive. The research method used is Participatory Action Research (PAR), combined with SWOT analysis to identify business conditions comprehensively. Data collection techniques were carried out through direct observation of production and marketing activities. The results show that the implementation of digital marketing through marketplaces and social commerce can expand market reach, increase sales volume, and enhance the business actor’s understanding of managing online marketing strategies. In addition, product content optimization, the use of promotional features, and customer service play an important role in increasing consumer trust and purchase decisions. However, challenges such as high advertising costs and frequent changes in platform policies were also identified. Overall, this study concludes that well-planned and efficient digital marketing strategies can improve competitiveness, profitability, and business sustainability of SMEs in the digital era.

 Education in the 21st century demands a paradigm shift from passive learning to collaborative and student-centered learning, in line with the Merdeka Curriculum’s emphasis on the value of mutual cooperation. However, challenges arise due to the younger generation’s heavy reliance on technology, which tends to foster individualism. This study aims to examine the implementation of cooperative learning strategies as a solution to foster social interaction and student engagement. Cooperative learning strategies constitute a conceptual framework for a series of learning activities within heterogeneous small groups to achieve shared goals. Through a literature review, it was found that the implementation of these strategies involves systematic steps ranging from group formation, problem-solving discussions, to group recognition. The results of the analysis indicate that cooperative strategies have significant advantages in enhancing students’ self-confidence, independence, responsibility, and academic achievement. Although they have limitations regarding time management and the need for specific skills among educators, these strategies are considered highly relevant for fostering students’ character to be inclusive, tolerant, and capable of collaborating amidst differences.

Strengthening the capacity of micro, small, and medium enterprises (MSMEs) is a strategic effort to enhance business competitiveness and sustainability, particularly within the Pamulang MSME Friends (SUP) community. This community service activity aims to improve MSMEs’ financial management capabilities and increase production efficiency through the development of a joint production house. The main challenges faced by partners include limited financial literacy, the absence of systematic financial transaction records, and inadequate production facilities. The implementation of the program was carried out through training activities, mentoring in the use of the APIK financial recording application, and facilitation in designing a collaborative production house model. The results indicate an improvement in MSMEs’ understanding of financial management, including the ability to record transactions systematically, separate business and personal finances, and calculate production costs more accurately. Furthermore, the establishment of a joint production house contributes to greater cost efficiency, increased production capacity, improved product quality, and stronger collaboration among MSME actors. Therefore, this activity contributes to creating a more structured, efficient, and sustainable MSME ecosystem that supports long-term business development.

Vocational High School (SMK) students' lack of preparation for their future often contributes to the high unemployment rate among vocational graduates. This Community Service (PKM) activity aims to implement the POAC (Planning, Organizing, Implementing, and Controlling) management function as a framework for SMK Sasmita Jaya 2 students to manage their career and academic planning more systematically and purposefully. The methods used include outreach, participatory discussions, and mentoring in utilizing professional digital platforms to support job readiness and self-development. The activity results indicate an increase in student awareness in setting clearer, more realistic, and measurable post-graduation goals. The implementation of the POAC strategy has been proven to help students transform intentions into concrete steps through the development of a focused and sustainable action plan. In addition, students are able to develop a more structured career roadmap based on their interests and competencies, and increase their confidence in facing job selection and further education. This program also encourages collaboration with industry and alumni to broaden students' horizons and future career opportunities.

Background: Automatic segmentation of the thyroid gland in ultrasonography (USG) images using deep learning requires a user-friendly interface to support diagnostic and educational processes. Purpose: This study aims to develop and implement a Graphical User Interface (GUI) that integrates a deep learning U-Net model for interactive and efficient segmentation and visualization of thyroid USG images. Method: The development method employed the Rapid Application Development (RAD) approach using MATLAB programming language. The GUI is designed to load transverse and sagittal USG images, display automatic segmentation results, and calculate thyroid gland volume based on dimensions measured automatically from the segmentation output. Testing was conducted using USG image data from 15 volunteers, and GUI functionality was evaluated using black box testing. Result: The GUI successfully displayed USG images and segmentation results with a responsive 4-panel interface; zoom, pan, and image navigation features functioned well. Automatic segmentation occurred in real-time after image input, and volume measurement results appeared automatically. Black box testing evaluation showed all GUI features operated as expected. The average Dice Similarity Coefficient (DSC) of 0.91 indicates high performance of the U-Net model in thyroid segmentation, consistent with previous findings. Statistical testing confirmed no significant difference between volume measurements using the application and manual methods (p = 0.953). Conclusion: This GUI implementation facilitates users in performing deep learning-based segmentation and visualization of thyroid USG images, improving efficiency and accuracy in thyroid volume measurement. The GUI has potential applications in clinical practice and radiology education.

Community service is an integral part of the Tri Dharma of Higher Education, aimed at providing tangible contributions to society. This activity was carried out in the form of a training program for the development of paripurna mosque imams across Pekanbaru City, focusing on improving the competencies of imams in both religious practices and the understanding of Islamic economics. The background of this activity is based on the existing gaps in imam quality, the lack of integrated training programs, and the increasing demands placed on the role of imams in society. The methods used in this program included observation, interviews, and the implementation of direct training sessions in mosques. The results of the activity indicate an improvement in participants’ understanding of the strategic role of imams as well as their literacy in Islamic economics. In addition, this program also strengthened the role of mosques as centers of worship, education, social engagement, and community-based economic development.This activity is expected to serve as an initial step toward developing professional, ethical, and competent mosque imams who are capable of addressing the challenges of modern society.

This community service program aims to empower students. The lack of digital business literacy and knowledge about Islamic entrepreneurship in Islamic-based schools, as well as the application of sharia business principles, are the main drivers of this program. The activity implementation technique uses the Participatory Action Research (PAR) methodology. Problem identification, needs analysis, preparation of materials and instruments, pre-testing, training in Islamic business ethics and entrepreneurship theory, digital business practices, mentoring, post-testing, and program evaluation are some of the steps included in the activity. A total of 60 12th-grade students and ten instructors participated in this activity. The results showed that students' knowledge of sharia-based digital business, digital marketing skills, and entrepreneurial drive all increased. Student interest in starting a business increased by 78%, and participants' understanding of digital literacy increased by 85%. Furthermore, the program successfully instilled the ideals of Islamic entrepreneurship, such as accountability, honesty, and trustworthiness, as well as the prohibition of usury in digital business operations. In addition to encouraging the development of an Islamic digital business community within the educational environment, this community service program helps students develop personalities with noble morals, creativity, and adaptability.

The ability to write scientific papers is an essential competency for doctoral students, particularly in the preparation of journal articles and dissertations. Various challenges arise in problem formulation, methodological frameworks, reference management, and adherence to academic publication ethics. This Community Service Program aims to provide systematic mentoring in scientific writing for doctoral students at the Wahdah Islamiyah Foundation throughout South Sulawesi. Implementation methods include needs analysis, academic writing workshops, individual mentoring-based writing clinics, and manuscript evaluation using academic rubrics. Results show an improved understanding of article structure, citation techniques, argumentative consistency, and manuscript readiness for submission to accredited national journals. An internal academic community has been established, serving as a sustainable forum to strengthen research culture. Participants reported increased confidence in conducting research, organizing literature reviews, and constructing logical arguments. Overall, this program provides a replicable model to enhance doctoral students’ scientific writing skills, foster academic excellence, and produce high-quality, publishable research that contributes meaningfully to their respective fields.

Low financial literacy and managerial capability remain common issues faced by micro, small, and medium enterprises (MSMEs), particularly in the culinary sector, which consequently affects financial efficiency and business sustainability. Many business owners still maintain simple and unstructured financial records and often mix personal and business finances, leading to difficulties in determining profit and making appropriate business decisions. This community service activity aims to improve financial efficiency through operational management assistance for the MSME Warung Pecel Bu Nor located in Gading Fajar, Candi District, Sidoarjo Regency. The method used is Participatory Action Research (PAR), which actively involves business owners in every stage of the activity, including problem identification, action planning, implementation, evaluation, and reflection. Data collection techniques include observation, interviews, discussions, and joint reflection. The results indicate an improvement in the business owner’s understanding and skills in simple financial recording, separation of personal and business finances, and operational cost control. In addition, there is an improvement in the organization of business management and managerial awareness. This assistance contributes to increased financial efficiency, business stability, and the potential improvement of the economic welfare of business owners. Overall, this assistance has proven effective in supporting the sustainability of MSMEs; therefore, continuous assistance is needed so that business owners can consistently implement more professional business management practices.