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The cigarette industry in Dawe District, Kudus, has been the backbone of the local economy for decades. However, this heavy dependence on a single industrial sector creates economic vulnerability, especially when production fluctuations or policy changes affect the tobacco industry. An economic empowerment program through agricultural entrepreneurship skills is highly relevant in this context. Modern agriculture using wick hydroponic technology and mini Nutrient Film Technique (NFT) offers an appropriate solution because it has characteristics that are suited to the geographic and socioeconomic conditions of the Dawe community. This PKM program has proven that economic empowerment through technology and skills transfer can be an effective strategy for increasing community income. Based on the results achieved, it is recommended to replicate similar programs in other areas with similar characteristics. Furthermore, ongoing monitoring and evaluation are necessary to ensure the sustainability of the businesses pioneered by participants. Collaboration with relevant agencies and microfinance institutions can strengthen participants' access to capital for broader business development.

Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.

Flower disease detection is a significant challenge in modern agriculture, particularly with factors such as changes in leaf color, petal shape and structure, and environmental conditions affecting the accuracy of conventional models. These factors make it difficult to achieve optimal results using traditional methods. Transfer learning is an effective solution to improve image detection performance, especially when data is limited. This study used several pre-trained models, namely VGG16, ResNet50, and EfficientNet-B0, to detect three types of flower diseases: black spot on roses, white powdery mildew, and leaf rust. The research process included data processing, increasing the data volume using augmentation techniques, model training, and evaluation of the results. Experimental results showed that the EfficientNet-B0 model produced the highest accuracy of 97.2%, significantly better than the CNN model built from scratch with an accuracy of 85.1%. This study demonstrates that transfer learning is highly effective in improving the accuracy of flower disease detection, making it a more reliable alternative to methods that do not utilize pre-trained models, especially for agricultural applications that require high levels of accuracy in disease detection.

The informal institution of mutual cooperation (gotong royong) in the rice farming community in Bhera Village, Mego District, Sikka Regency, remains the main foundation of social solidarity and the sustainability of agricultural activities even though modernization and the use of labor have begun to shift traditional values. A qualitative approach with a case study method was used to explore the role, form, and meaning of mutual cooperation in agricultural practices. Data were collected through in-depth interviews, participant observation, and documentation studies of rice farmers who are active in mutual cooperation activities. Data analysis was carried out through reduction, presentation, and drawing conclusions using triangulation techniques to ensure the validity of the findings. The results show that mutual cooperation is manifested in every stage of farming, from uprooting seedlings, planting (planting), clearing weeds, to harvesting, which is carried out voluntarily and in turns through the Irutan Tradition system. This institution functions as a collective work mechanism that reduces production costs, overcomes labor shortages, and strengthens social ties between farmers. Beyond its economic function, mutual cooperation has profound social and cultural significance as a symbol of brotherhood, togetherness, and collective responsibility in maintaining the sustainability of local wisdom and the resilience of farming communities amidst social and technological change.

This study aims to evaluate the effectiveness of the implementation of the marketing mix in SMEs in the laundry service sector, focusing on the 7P elements: product, price, promotion, place, process, people, and physical evidence. The research uses a descriptive qualitative method with data collection techniques including interviews, observations, and documentation with laundry business owners. The results show that a diverse range of services, competitive pricing, strategic location, and structured work processes contribute to the sustainability of the business. However, challenges such as unpredictable weather, timeliness, limited facilities, and suboptimal promotion still pose barriers to improving service quality. The findings highlight the importance of strengthening digital promotion, modernizing equipment, and improving the accuracy and consistency of human resources (HR) to enhance the effectiveness of the marketing mix. With improvements in these areas, laundry SMEs can enhance their competitiveness and provide better service to customers, thus strengthening their position in a competitive market.

Raining activities on making ketupat weaving for adolescents are important to implement as an effort to preserve Indonesia’s local cultural heritage. Ketupat weaving is a traditional skill that contains cultural, social, and philosophical values, which are at risk of fading among younger generations. This community service program was specifically designed for adolescents with the aim of providing hands-on experience and practical skills in traditional ketupat weaving. The training was conducted through several stages, including preparation, direct practice, guidance, and evaluation. Participants were actively involved in the entire process, starting from selecting materials, learning basic weaving techniques, to completing the final woven ketupat forms. The results of the activity indicate positive outcomes, including the improvement of participants’ traditional crafting skills, increased awareness of cultural values embedded in ketupat weaving, and strengthened social interaction among adolescents. In addition, the training contributed to fostering a sense of cultural pride and responsibility in preserving local traditions. Overall, this community service activity demonstrates that practical and participatory cultural training can serve as an effective medium for cultural transmission, character development, and social engagement among adolescents, while supporting the sustainability of local cultural heritage in the modern era.

As the business and technological environment evolves, modern accounting is no longer limited to recording historical transactions, but has developed into a strategic information system that emphasizes transparency, accountability, and the use of technology and integrated reporting to create long-term value. From a theoretical perspective, the development of accounting is closely related to agency theory, which explains the relationship between principals and agents. Unlike agency theory, stewardship theory assumes that management is motivated by the interests of the organization and principals rather than the personal goals of managers. The conceptual differences between agency theory and stewardship theory also influence modern accounting practices. This study was conducted to analyze the conceptual differences between agency theory and stewardship theory, the factors that distinguish the two theories, and the relevance of both theories in accounting practice. This research was conducted using a descriptive qualitative approach or comparative literature study. Empirical research results show that both theories have their own relevance according to the context of the company, so neither is completely superior. Agency theory and stewardship theory also offer different but complementary perspectives in explaining the relationship between owners and managers in modern accounting practices.  

Spirituality is a fundamental foundation of congregational faith life that directly influences character formation and daily behavior. However, social, cultural, and technological changes in the modern era have contributed to the weakening of congregational spirituality, including within the GKSI Sungai Maram congregation in Ketapang Regency, West Kalimantan. This condition is reflected in faith practices that tend to be routine and have not yet fostered holistic Christlike character. This community service program aimed to revitalize congregational spirituality as an effort to strengthen character formation and faith through a contextual and participatory approach. The program was implemented through pastoral mentoring, reflective group discussions, prayer fellowships, and community-based faith development activities involving church leaders and congregants. The implementation methods included initial observation of congregational conditions, interviews with church leaders and members, and community reflection as an evaluation tool. The results of the program indicate increased spiritual awareness among congregants, reflected in the strengthening of Christian character values such as love, integrity, responsibility, and social concern, as well as improved relational quality within the congregation. In addition, the program encouraged the establishment of sustainable shared spiritual practices as an integral part of church life. Therefore, contextual and sustainable spiritual revitalization through community service activities serves as an effective strategy for building a congregation that is mature in faith, strong in character, and socially impactful.

The development of information technology has driven digital transformation in various sectors, including the food and beverage (F&B) industry. However, many small to medium-scale F&B businesses still rely on manual ordering systems, resulting in long queues, order recording errors, limited menu information, and suboptimal user experience. This study aims to design the user interface (UI) and user experience (UX) of a web-based Smart Ordering System that provides convenience, efficiency, and comfort in the food ordering process. The research method used is the Design Thinking approach, which includes empathize, define, ideate, prototype, and testing stages. The design process involves user needs analysis, user flow development, wireframe creation, and high-fidelity prototype development using Figma. Usability testing is conducted using the Single Ease Question (SEQ) method to evaluate ease of use and user satisfaction. The results indicate that the proposed UI/UX design provides a clear ordering flow, intuitive interface, and easy-to-understand user experience. Based on the SEQ results, most users experienced no difficulty in using the system, indicating that the design meets usability criteria with a very good category and is suitable for implementation in the F&B industry.

Advances in digital technology have led to significant transformations in management accounting practices, particularly with the use of cloud accounting, big data analytics, artificial intelligence (AI), and digital-based management accounting information systems. These changes have resulted in a shift in the function of management accounting from merely a documentation tool to a strategic decision support system that provides information quickly, accurately, and in real time. This study aims to analyze the implementation of management accounting in the digital business era, identify the obstacles faced by organizations in the digitization process, and explain the opportunities that can be utilized to improve the efficiency of financial management systems. The research method applies a qualitative approach by conducting a literature study that reviews a number of journals, books, and scientific documents related to the topic. The research findings indicate that digitization has a positive impact on operational efficiency, clarity of information, and the quality of managerial decision-making. However, organizations still encounter various challenges, such as low human resource technological capabilities, complexity in system integration, and increased threats to data security. This study concludes that the implementation of digital management accounting is a strategic necessity for companies in the modern business era, requiring technological readiness, increased human resource capacity, and internal policies that support a complete digital transformation process.  

This study examines the bioethical and Sharia dilemmas arising from the production of slaughter-free meat through animal cell culture as a modern food innovation. Concerns regarding the halal status of the cell source, the use of culture media such as Foetal Bovine Serum, and ethical issues related to animal welfare necessitate an in-depth analysis of the halal status and moral implications of this technology. The research method employs a literature study with a descriptive qualitative approach, reviewing journals, books, and contemporary fatwas related to cultured meat, bioethics, and Islamic law. The results indicate that the Sharia aspect heavily depends on the cell source, the medium used, and the culture process, while the bioethical perspective highlights animal welfare, scientific transparency, and the moral responsibility of researchers. Furthermore, the acceptance among Muslim communities is significantly influenced by trust in halal certification bodies and the availability of transparent information. This study affirms the need for biotechnology-based halal standardization and the development of fully halal media and supporting materials to ensure the widespread acceptance of cultured meat in the future.

This research is purposely conducted to evaluate and compare the effectiveness, efficiency, applicability  and appropriateness of modern firefighting systems installed on board ships. As a result, the review attempt to  ascertain the significance of firefighting systems on ships in terms of their safety, types, structure, principles as  well as installations. In this way, the review tries to justify the importance of these systems on board ships. The design of this survey revolves around three basic elements that incorporate the complete firefighting  procedure. These components include: modern technology of firefighting, different types of systems that are  used on board ships and people traits in terms of drilling, firefighting training to deal with any incident of fire.  In the previous decade, the globe has experienced massive destructions, harms and injuries resulting from fire incidents on ships. This has triggered and ignited enhanced fabrication and staging of new practices,  technologies and inventions aimed at efficiently deal with fire incidents so as to support the safekeeping and  reliability on these fire systems on board ships. Equally, through this technological enhancement, the  firefighting systems have been designed to facilitate rapid detection capable of differentiating between real  smokes or flames indicators in case of a fire event on board ship. In recent times, these technological  developments have been viewed as strategies that help ship owners to ensure better protection of the crew’s life,  ship’s inventories as well as minimising on the possible losses that occur as a result of fire events on board ship.  Therefore, with the review of the recent or latest methods and technologies for speedy fire detection on ships,  the review demonstrates enhancement attributes, features and qualities of these new systems. Additionally, the  paper critically evaluates the components of these firefighting systems, as well as looking at their competences,  capabilities, benefits and applicability on board ships.

This study explores how the organizational culture of Sanggar Kartika Budaya strengthens local artistic values through identity building, leadership, training strategies, and adaptive creativity. Rooted in a commitment to traditional arts, the sanggar positions local cultural expression not only as heritage but also as a living space for innovation. The research aims to uncover how these cultural elements shape member behavior, sustain artistic traditions, and support the regeneration of young artists. Using a qualitative approach with document analysis, this study examines official profiles, program descriptions, and relevant scholarly sources. The findings reveal that the sanggar’s cultural identity centered on the motto “Pegang Teguh Seni Tradisi Siap Berkreasi”serves as the backbone of its learning system and creative ecosystem. Leadership plays a central role in directing artistic vision while safeguarding cultural authenticity. Structured training, literacy activities, and collaborative performances effectively embed traditional values in new members. The sanggar also demonstrates an ability to evolve with modern trends through creative choreography, multimedia integration, and active participation in contemporary festivals, all while maintaining strong roots in local heritage. These findings highlight how a well-structured organizational culture can act as a powerful engine for cultural preservation and artistic resilience. The implications suggest that cultural institutions can remain relevant in a fast-changing era by blending heritage with innovation, ensuring that tradition continues to live meaningfully in the hands of future generations.

This study aims to review the historical development of theology from the classical period to the contemporary period and its relationship with Islamic theological thought in the modern era. Theology plays an important role as a basis for understanding the creed and an intellectual response to the challenges of thought in every period of Islamic history. This study uses a qualitative approach with a literature study method on ten major scientific works that discuss the development of Islamic theology. Data were collected through document review and analyzed using descriptive-analytical techniques to trace the evolution of theological thought. The results show that theology of theology experienced three main phases of development: the classical period which emphasized rational defense of faith, the medieval period which combined reason and revelation in theological thought, and the modern period which focused on the issue of pluralism and contemporary socio-religious challenges. This study concludes that Islamic theology is a dynamic discipline and continues to adapt to the intellectual and social contexts of each era.

This study aims to analyze the potential and business development strategies of Warung Misop Kampung Yani Mbotz in Tanjung Morawa District as a representative of traditional culinary MSMEs. The main problems identified are limited capital, simple business management, and the lack of digital promotion. This research employs a qualitative descriptive method with a case study approach, using direct observation, interviews with the business owner, and document analysis. Data were analyzed using the SWOT (Strengths, Weaknesses, Opportunities, Threats) framework to identify internal and external factors, and the Business Model Canvas (BMC) to formulate development strategies. The results reveal that the main strengths of the business lie in authentic taste, affordable prices, and customer loyalty. Weaknesses include limited menu innovation, underutilized digital promotion, and the absence of systematic financial recording. Opportunities arise from the growing public interest in traditional culinary products and government support for MSMEs, while threats come from competition with modern food outlets, fast-food chains, and rising raw material prices. The strategies formulated through the BMC framework include product innovation, service diversification, the optimization of social media marketing, and the strengthening of business networks. The study concludes that applying BMC-based strategies can enhance the competitiveness of Warung Misop Kampung Yani Mbotz while preserving traditional culinary heritage. These findings are expected to serve as a reference for other culinary MSMEs in developing their businesses sustainably.

This study aims to explore the philosophy of Islamic education grounded in tolerance by revisiting the influential ideas of Gus Dur and assessing their significance for the younger generation in contemporary society. Adopting a qualitative descriptive approach through document analysis, in-depth interviews, and thematic interpretation, the research highlights that values such as tolerance, humanism, intellectual freedom, and respect for diversity are essential foundations for shaping modern Islamic education. The findings indicate that incorporating these principles into educational curricula not only enriches the learning experience but also strengthens inclusive and participatory teaching practices, fostering an environment that encourages open dialogue, mutual understanding, and moderation. Furthermore, the study emphasizes that systematic integration of Gus Dur’s educational philosophy can contribute to the development of students’ critical thinking, ethical awareness, and social responsibility, ensuring that Islamic education remains relevant and responsive to contemporary societal challenges. Overall, the research concludes that implementing these values consistently is crucial for advancing a modern, tolerant, and pluralistic approach to Islamic education that benefits both individuals and society as a whole.

The implementation of the eighth-grade Christian Religious Education teaching module on the topic "Love as the Foundation of a Believer's Life" was carried out as an effort to provide an active, reflective, and contextual learning process in accordance with the principles of the Independent Curriculum. Learning is designed through an interactive approach with discussion activities, analysis of biblical texts, case studies, problem-solving, and personal reflection that provide opportunities for students to construct understanding independently. Through these activities, students are guided to understand the concept of agape love as sincere love, giving without expecting anything in return, and is manifested in concrete actions towards others. The implementation results show that this teaching module is able to improve students' conceptual understanding of the meaning of love from a biblical perspective and its relevance in modern life. Students appear to be increasingly confident in expressing opinions, are able to work together in groups, and are actively involved in learning activities. In addition, the emergence of attitudes of empathy, tolerance, and habits of helping each other are indicators that the value of love is not only understood cognitively, but also internalized in behavior. This teaching module also contributes to improving students' critical thinking skills and spirituality through reflection activities that invite them to evaluate acts of love in daily life at school, family, and society.

Globalization and modernization amid the strong digital flow have become a huge challenges and obstacles for shaping moral and ethics of the students. There are many students who come to the class physically without having readiness and awareness in the study. Teacher as an educator needs to give an efforts in every process of learning with attractive concept and model to give attention and meaning in the study. Through the mindful learning, it is considered capable of giving full attention and self-awareness while studying which in the end not only gives good quality in learning but also shapes islamic ethics in the stundents. This research aims to know the concept, urgency, and the implementation of mindful learning which is capable of shaping islamic ethics. The method of the research is a qualitative approach with a literature study from various readings such as articles and journals that are relevant to the topic. The reasearch results show that mindful learning is a learning process that emphasizes self-reflection and self-awareness so students feel ready and motivated in learning. It shows that deep learning has a huge urgency in shaping student’s Islamic ethics. The implementation of mindful learning in Islamic education Studies is carried out through the pedagogic strategies that emphasize the conditioning of awareness, active students involvement, and deep reflection of Islamic values. Thus, mindful learning is capable of increasing internal awareness through muraqabah with the involving of students in every learning process.

Political participation is an important aspect in a democratic state structure, as well as a characteristic feature of political modernization. Political participation influences the legitimacy of society regarding the running of a government. One way of implementing political participation is through General Elections (Pemilu). The aim of this research is to determine the influence of presidential candidate debate broadcasts on multi-platform broadcast media on the political participation of FISIP UMJ student class of 2020. This research has an independent variable, namely presidential candidate debate broadcasts with the dimensions of frequency, attention and duration, and has a dependent variable, namely providing voting rights in elections, lobbying with officials, becoming a member of a political party. This research method uses a survey method by distributing questionnaires online to respondents via Google Form which aims to collect data from a sample of 2020 FISIP UMJ students who actively watch presidential candidate debates and know about political participation, with a total of 66 respondents selected. The data collection tool uses a questionnaire using a Likert Scale. The results of this research show that the presidential debate broadcast has an influence on political participation, which has a value of 0.736 or 73.6%, which means that the presidential debate broadcast influences political participation by 73.6% and the rest is influenced by other factors.

The evolution of modern civil procedural law demands dispute resolution mechanisms that are responsive, efficient, and substantively just. In this context, Alternative Dispute Resolution (ADR) particularly mediation and arbitration has transformed from a supplementary option into a central instrument within Indonesia’s dispute resolution architecture. This study aims to analyze the development of ADR from the perspective of modern civil procedural law, focusing on the normative status and practical efficiency of mediation and arbitration as pre-litigation mechanisms. The research employs a normative-juridical approach, analyzing primary legal sources (legislation, Supreme Court Regulations [PERMA], court decisions) and secondary sources (scholarly journals, books, policy documents). The findings indicate that mediation has been mandatorily integrated into civil procedure through PERMA No. 1 of 2016, functioning as a court-facilitated pre-litigation stage, while arbitration operates as a consensual out-of-court mechanism under Law No. 30 of 1999. Both mechanisms demonstrate clear efficiency in terms of time (resolution within weeks to months), cost (minimal to predictable), and the ability to preserve parties’ relationships through collaborative processes and procedural confidentiality. Nevertheless, implementation challenges remain, particularly concerning the availability of qualified mediators and public perception of ADR. The study concludes that ADR is no longer a marginal alternative but an integral pillar of modern civil justice, aligning with principles of procedural efficiency and substantive justice.