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This research is motivated by the efficiency of collecting and distributing zakat which has not been maximized. The targets in question include solving poverty problems, income distribution, and improving the welfare of the people and the state. This shows how important zakat is as one of the pillars of Islam. The method used in this study is qualitative descriptive research, namely by reviewing literature and conducting data analysis, studying literature from various sources of books, the internet, and also research journals that have the same topic as the researcher mentioned. The results of the study conclude that the Zakat Collection Strategy can be interpreted as an activity to collect funds and other resources from the community (either individuals, groups, organizations, companies or the government) which will be used to finance the institution's programs and operational activities in the end is to achieve the mission and goals of the institution in the field of distribution including the fields of Economy, Education, Da'wah, Health,  Social and Humanitarian. It is evidenced by the collection and distribution/distribution of zakat funds carried out by the Medan City Baznas experiencing a positive trend from year to year which is quite significant, having an impact on the performance of the Medan City Baznas to continue to increase and of course with public awareness to distribute zakat through official institutions is getting higher so that justice and welfare are created in kaffah.

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

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

The aim of this research is to analyze the effect of sales tax on luxury goods (PPnBM) on consumers purchasing power to buy motorized vehicles. The research method used is a literature study by reviewing literature related to the concept of tax, PPnBM, consumer purchasing power, and the characteristics of motorized vehicles. The research results show that PPnBM has a negative effect on consumer purchasing power because it increases the costs that must be borne when purchasing motorized vehicles. Factors such as income and price influence consumer purchasing power. PPnBM is imposed on certain vehicles according to their categorization and rates, and the calculation uses the tax base. This research concludes that the imposition of PPnBM has an impact on reducing consumers ability to purchase motorized vehicles because it reduces purchasing power. Therefore, it is necessary to evaluate the imposition of PPnBM on consumers.

This research aims to determine the factors that cause fraud in financial reporting by reviewing literature relating to false financial reporting in agencies or organizations, especially in the scope of public work. The population used is financial reporting at several international companies in 2019-2024. The data analysis technique uses comparative analysis where the researcher compares 2/more objects to find out the differences and similarities in a study by applying a meta study to explain the analysis of previous research results. The sample in the research used a purposive sampling method where sampling was based on the author's considerations. The results show that the occurrence of fraud/fraud in financial statements is caused by several factors in accordance with the fraud triangle theory where there are 3 factors that cause individuals/groups to commit fraud/cheating, namely pressure, opportunity, and justification/rationalization so that a person/group assumes that fraud is a normal action and occurs in many companies.

Integrating internal information technology media with language acquisition can provide information that improves skills and language acquisition, especially in early childhood. This research method uses a systematic literature review. Data collection was carried out by documenting and reviewing all papers related to education for the 2018-2023 period. Articles Used In this research, 36 domestic journal articles and certified articles from Google Scholar, Research Gate, SINTA, and DOAJ were obtained. Based on this research, the data shows that the integration of technological media in learning can stimulate young children's interest, attract their attention, make children happier, increase their learning motivation, and accelerate language acquisition.  

Transfer pricing remains a critical issue in international taxation, particularly for multinational corporations (MNCs). This paper assesses the effectiveness of transfer pricing mechanisms in managing intercompany transactions and ensuring compliance with international tax regulations. By reviewing case studies of large MNCs and conducting a cross-country comparison, the research evaluates the impact of transfer pricing rules on corporate profitability, tax avoidance, and the role of accountants in mitigating risks. The findings suggest that while transfer pricing helps MNCs optimize tax liabilities, it also raises ethical and transparency concerns that require stronger regulatory oversight.

Behavioral economics has highlighted how cognitive biases influence financial decisionmaking, often leading to suboptimal outcomes. This paper explores the impact of behavioral biases such as overconfidence, loss aversion, and herding behavior on accounting and economic forecasting. By reviewing empirical evidence from market behavior, the study assesses how these biases affect financial reporting, auditing practices, and economic predictions. The paper concludes with recommendations for accountants and economists to incorporate behavioral insights into their practices to improve decisionmaking and forecasting accuracy.

Previous research is very important in a scientific research or article. Relevant research serves to strengthen theories and phenomena of relationships or influences between variables. This article is reviewing. Factors that affect the Quality of Internal Audit, namely: Knowledge, Competence, Professional A study of tax accounting literature. The purpose of writing this article is to build a hypothesis of influence between variables to be used in subsequent research This literature review article is: 1). Knowledge Influences Audit.,2) Competence Influences Audit., 3) Professional Influence on Audit.

A person who achieves the best performance will be appreciated by the company with good rewards. And with poor performance, will get punishment. The extent to which they can give their best performance depends on how they want to improve their competence and willingness (motivation) to do their best work. The purpose of this study is to improve community performance through salary, work environment, and labor training in Sunggal District, Deli Serdang. This research is a qualitative descriptive study using the literature review method through library studies based on previous research journals. The results of this study explained that several things can improve community performance in Sunggal District, Deli Serdang Regency such as the amount of income or salary, a supportive work environment, and job training needed to improve skills and knowledge at work. To achieve an improved quality of community performance, it is necessary to do several things, namely reviewing the amount of salary as a reward to the community and paying overtime hours reasonably by the overtime time used, reviewing the workforce training program which is considered less attractive, unclear direction and objectives, so that interest in participating in the workforce training program is low. And open the widest possible space for outstanding people to get promoted to a higher career level.

Gender diversity and education level of management level is one from many issues that raised where companies are continually innovating and seeking the best ways to generate higher profit through years. Therefore this research aims to find evidence of whether there is an influence of gender diversity and education level on the increase of company’s profitability, which is studied through descriptive analysis by reviewing the literature from 15 studies obtained from google scholar and emerald insight. The result was found that the gender composition and the level of education do not have a direct impact on a company's profitability but rather depend on how the company can maximize them to get more benefits from the existency of woman on the companyy’s management level job.     Keywords:  Gender Diversity, Education level, and Profitability

Technological progress is developing very rapidly nowadays, of course it cannot be separated from the contribution of experts to the philosophy of technology, one of whom is Don Ihde. This research discusses changes in technology and Don Ihde's contribution to the Philosophy of Technology. This research method is qualitative through literature study in the form of published books and journals. The aim of this research is to find out what reproductions and contributions have been realized by Don Ihde. The method used in this research is literature study by reviewing and then analyzing several published books and journals to get an answer to a problem. The findings of this research are very necessary to provide an explanation of Don Ihde's contribution to the philosophy of technology. According to Don Ihde, humans cannot be separated from technology

This article was created by reviewing the acquisition case carried out by PT Semen Indonesia of PT Holcim Indonesia. The purpose of writing this article is to determine the impact of the acquisition carried out by PT Semen Indonesia. This research uses the literature review method as a research approach. The information that will be used in this research is optional, obtained not through direct insight, but through the consequences of exploration carried out by experts in the past. The results of this article illustrate that the acquisition occurred when PT Holcim, which is owned by Lafarge Holcim Ltd, clearly stated its hope of being able to sell 80.6% of its portion which was ultimately purchased by PT Semen Indonesia. The conclusion from the discussion of the article is that PT Semen Indonesia's acquisition of PT Holcim Indonesia will result in a decline in the company's financial performance and an increase in company value which occurs due to expanding production limits, increasing products and developing market share at PT Semen Indonesia.

Financial Accounting Standards (SAK) are guidelines for the preparation of corporate financial statements in Indonesia. There is a component of the Financial Accounting Standards that has an important role in business combination is the Presentation and Disclosure Principle (PPP) in the Financial Accounting Standards. A business combination occurs when one or more companies merge to form a new business entity separate from the merging companies. The method used in this research is descriptive analysis through the development of data related to the topic of discussion collected by reviewing the financial statements of PT GoTo Gojek Tokopedia Tbk which can be accessed on the Indonesia Stock Exchange (IDX) website. The result of this study is that PT GoTo Gojek Tokopedia Tbk has carried out business combination activities by identifying the party to be acquired and measuring the value based on a predetermined acquisition price in obtaining control in accordance with the percentage of ownership. This study aims to explain the application of business combination accounting based on PSAK 22 at PT GoTo Gojek Tokopedia Tbk. This research is intended as an effort to develop the knowledge obtained by the author in order to obtain an optimal solution in exploring the combination operation process carried out by PT GoTo Gojek Tokopedia Tbk.

The purpose of this observation is to determine the impact of acquisitions on the financial performance of companies that implement acquisition strategies listed on the IDX. To assess a company's financial performance, comparisons are usually used, including: Comparison of current assets with current debt, comparison of total debt with total assets, and comparison of net profit after tax with sales. The literature review method is applied in this observation which is carried out by reviewing the results of past observations that are in line with this topic, but there are inconsistent outcomes. Observations applied by (Utari, Asriany, and Hamid 2022) which state that in acquiring companies they must be able to assess the financial performance of target companies so that the risk of loss will be reduced. While the observations applied by (Firdaus and Dara 2020) provide information that there is no change in the company's financial performance after the acquisition, the company's financial performance remains stable between pre and post acquisition. Based on this explanation, this observation was chosen to determine the impact of acquisitions on the financial performance of companies with acquisition strategies listed on the IDX.    

Financial Accounting Standards are accounting standards compiled by official institutions. SAK contains accounting rules and procedures, one of which is the principle of presentation and disclosure (PPP). Business combination is a phenomenon of the Company to gain control over another company operating as a business. This research uses descriptive analysis to collect data relevant to the topic of discussion, conducted by reviewing the financial statements of PT Bank BRI (Persero) Tbk. which can be accessed through the Indonesia Stock Exchange website. The result of this research is that the parent company implements a business combination system by identifying the acquired party based on its acquisition value. This research aims to apply and develop the information collected to find the best solution to study the process of business combination operations in the company.

Banking is one way to solve problems related to business finance. Banking is a place to provide financing to develop a business that is being worked on. According to the theory, Account Officers have an important impact on determining customers. The formulation of the problem in this study is How is the analysis of the role of the Account Officer in overcoming problematic financing at the BSI KCP Gatot Subroto bank? and How is the performance analysis of the Account Officer in overcoming problematic financing at the BSI KCP Gatot Subroto bank? This study uses a qualitative research method with a type of field study research. Data was collected through interviews, documentation and observation. The results of this study mention the role of the account officer in analyzing and processing financing applications at the BSI KCP Ponorogo bank including managing accounts, managing products, managing financing and managing sales by approaching debtors and the need for review at any time. The performance of the BSI KCP Gatot Subroto bank account officer in preventing problematic financing at the BSI KCP Gatot Subroto bank includes the financing application stage where the account officer gives time to prospective debtors to complete the requirements as a standard selection in financing, the financing proposal stage with reference to the selection of information obtained from existing social, the stage of providing financing facilities which shows that the account officer offers existing facilities based on the features of the selected prospective debtor, the financing stage which reviews the financing facilities by reviewing the financing facilities obtained by the prospective debtor or debtor. The efforts to resolve problematic financing at BSI KCP Gatot Subroto bank are financing restructuring which includes rescheduling.

This research aims to examine and analyze the legal protection given to investors in buying and selling shares in the capital market from an Islamic perspective. The research methodology used is descriptive analysis, which involves comprehensive data collection regarding the characteristics of a particular situation or symptom that contributes to strengthening the theory of Islamic capital markets. In this case, the author uses a document or literature study as a legal material collection technique, by reviewing the literature related to the research topic. This approach aims to obtain secondary data from sources such as the Quran, hadith, MUI fatwa, and relevant laws and regulations, especially Law No. 8 of 1995 concerning Capital Markets. The findings of this study reveal that the legal protection of investors in buying and selling activities in the capital market in an Islamic perspective is based on the principles of transparency and openness, the existence of a Sharia Supervisory Board (DPS), sharia audits, dispute resolution mechanisms, and the prohibition of ribawi practices or usury-based transactions.

The advancement or decline of an organization is fundamentally intertwined with the accomplishments of its workforce. Hence, each company consistently endeavors to enhance employee performance, either through the implementation of specific leadership techniques or the observation of organizational citizenship behavior displayed by its workforce. Therefore, this study seeks to delve deeper into the influence and interplay between variables related to leadership style and Organizational Citizenship Behavior in relation to employee performance at Bank Sahabat Sampoerna's Kolaka Branch. This research encompasses all employees at Bank Sahabat Sampoerna's Kolaka Branch, encompassing the entire population and adopting a saturated sampling methodology. Data analysis was conducted using the Structural Equation Modeling (SEM-PLS) approach. The results of this investigation confirm the impact that the utilized leadership style and employee organizational citizenship behavior have on employee performance.

Every company or agency that employs more than 100 people is required to implement an Occupational Safety and Health Management System (SMK3). This research aims to determine and analyze the implementation of SMK3 in the Engineering Sector of Perum Airnav Indonesia Pontianak Branch, and employee awareness in implementing an occupational health and safety management system.This study used qualitative research methods. Data collection techniques use observation, interviews, and documentation. Researchers directly made observations in the field and carried out documentation. Interviews were conducted with 3 sources, namely the Junior Manager for Safety and K3 Engineering, the Engineering Manager, and Employees in the Safety Sector. The data analysis techniques used are data reduction, data presentation, and concluding. The results of the research that has been carried out show that Perum LPPNPI Airnav Pontianak Branch in the engineering sector has implemented SMK3 Implementation in accordance with PP No. 50 of 2012 which includes: 1) Determination of K3 Policy, 2) K3 Planning, 3) Implementation of K3 Plan/Implementation, 4) Monitoring K3 Evaluation and Performance, 5) Reviewing and Improving SMK3. Employee awareness in implementing SMK3 in general is very good but there needs to be increased awareness of the importance of K3 and SMK3 among employees which must be carried out on an ongoing basis.