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Pengabdian ini bertujuan memperkuat akuntabilitas pengelolaan dana pembangunan masjid melalui penyusunan informasi keuangan berbasis ISAK 335. Pengabdian menggunakan pendekatan Participatory Action Research (PAR) melalui observasi, wawancara, dan pendampingan penyusunan laporan keuangan. Kegiatan dilakukan melalui klasifikasi transaksi, penyusunan laporan keuangan, serta analisis efisiensi dan partisipasi donatur. Hasil pengabdian berupa tersusunnya laporan keuangan pembangunan masjid yang lebih sistematis dan informatif. Takmir memperoleh pemahaman mengenai efisiensi penggunaan dana dan pola partisipasi masyarakat. Transparansi laporan keuangan juga memperkuat kepercayaan jamaah terhadap pengelolaan dana pembangunan. Pengabdian ini berdampak pada penguatan tata kelola, akuntabilitas, dan keberlanjutan partisipasi masyarakat dalam memakmurkan masjid.

The development of information and communication technology has increased the use of electronic documents in legal and business activities, thereby affecting the evidentiary system in Indonesian civil procedural law. This study aims to analyze the legal regulation of electronic evidence and its evidentiary strength in resolving civil cases under Indonesian civil procedural law. The research method used is normative juridical research with statutory and library research approaches. The data were obtained from primary and secondary legal materials and analyzed qualitatively. The results show that electronic evidence has been legally recognized through Law Number 11 of 2008 in conjunction with Law Number 19 of 2016 concerning Electronic Information and Transactions. Its evidentiary strength has the same legal position as other forms of evidence as long as it fulfills the requirements of authenticity, integrity, and validity of electronic data. Therefore, more detailed regulations regarding authentication standards and examination procedures for electronic evidence are still needed to ensure legal certainty in civil court practices.

Land rights disputes arising from overlapping land certificates remain a complex agrarian law issue frequently encountered in Indonesia. This phenomenon reflects weaknesses in the land administration system, particularly in data collection, land measurement, and certificate issuance. Such disputes create conflicts, legal uncertainty, and reduced public trust in the land registration system. In practice, these disputes are generally resolved through civil litigation procedures in the District Court. This study aims to comprehensively analyze civil procedural law in resolving land rights disputes involving overlapping certificates and to examine the evidentiary strength of land certificates in judicial proceedings. This research employs a normative legal method using statutory and conceptual approaches, supported by primary and secondary legal materials. The findings indicate that dispute resolution begins with the filing of a lawsuit, followed by mediation, court examination, and the evidentiary process as the most crucial stage in determining lawful ownership. Land certificates serve as strong evidence; however, they are not absolute, as they may be challenged if administrative or substantive legal defects are identified. Judges play a central role in assessing certificate validity by considering land history, physical possession, good faith, and compliance with legal procedures. Nevertheless, the effectiveness of dispute resolution still requires improvement through better land administration, enhanced data accuracy, and stronger institutional integration.

This study examines the foundational framework and evolving dynamics of Indonesian civil procedural law (Hukum Acara Perdata) amid its transformation from colonial legal heritage toward a modern, digitalized justice system. Using normative-doctrinal legal research methodology combined with empirical court statistics from 2022–2024, the study analyzes four dimensions: (1) core procedural principles rooted in the HIR and RBg; (2) the mandatory mediation framework under PERMA No. 1 of 2016; (3) the evolution of evidence law toward electronic evidence under the amended UU ITE (Law No. 1 of 2024); and (4) mechanisms of judicial decisions and legal remedies. Findings show that e-court implementation has dramatically increased efficiency minutasi productivity rose from 64.35% (2022) to 96.50% (2024)—while 594,816 users registered through e-court by 2023. The study concludes that Indonesia’s civil procedural law is actively adapting to technological disruption, though structural challenges such as digital inequality, electronic evidence authentication gaps, and regulatory harmonization remain unresolved.

The digital transformation of the Indonesian judicial system through the implementation of e-court and e-litigation necessitates a redefinition of conventional evidentiary laws, which have historically been governed by the Herziene Inlandsch Reglement (HIR) and the Rechtreglement voor de Buitengewesten (RBg). This research aims to analyze the evidentiary strength of electronic documents as expanded means of proof in civil proceedings and to identify the challenges regarding their implementation. The research method employed is normative legal research using a statutory approach and a conceptual approach. The findings indicate that based on the principle of functional equivalence, electronic documents hold a legal status equivalent to paper-based documents, provided they meet the requirements of integrity, accessibility, and authenticity through certified electronic signatures as mandated by Law Number 1 of 2024 concerning Electronic Information and Transactions. The evidentiary strength of an electronic document may reach the level of conclusive evidence, similar to an authentic deed, if supported by a reliable electronic system. However, implementation still faces technical hurdles concerning metadata verification and limited human resource competency within the judiciary. This research recommends the urgent need for a new codification of civil procedural law and the standardization of digital forensic procedures in trials to ensure legal certainty and justice for all parties in the digital era.

Gorontalo Province possesses significant mineral resource potential, particularly gold, silver, and copper, positioning the mining sector as a key driver of regional economic growth. However, a shortage of skilled local labor and the scarcity of vocational educational institutions in the mining field severely hamper human resource development in this sector. This study aims to design a Mining Polytechnic Campus in Gorontalo by applying sustainable architecture principles, encompassing energy efficiency, environmentally friendly materials, sound wastewater management, and user comfort. The research approach involves literature studies, field observations, interviews with relevant stakeholders, and quantitative data analysis regarding resource potential, the number of senior high school students, and educational space requirements. The design results emphasize site arrangement, building mass configuration, utility systems, and interior and exterior spaces that support academic, social, and community activities. The application of sustainable architecture principles is expected to create a campus that not only meets the needs of mining vocational education but also contributes to environmental conservation and sustainable regional development.

This study aims to analyze strategies for increasing reading interest in developing a literate generation among elementary school students and to identify factors influencing literacy culture within school and family environments. The phenomenon of low reading interest among elementary school students has become a significant concern because the rapid development of digital technology tends to shift students’ attention from reading activities to audiovisual entertainment. This research employed a descriptive qualitative approach using a case study method at SDN 1 Notoharjo. Data were collected through semi-structured interviews, observations, and documentation studies. The participants consisted of one classroom teacher and four third-grade students of SDN 1 Notoharjo. Data analysis was conducted through data reduction, data display, and conclusion drawing, while data validity was tested using source triangulation and method triangulation. The findings revealed that literacy strengthening was implemented through morning reading activities, book discussions, the use of visual and digital media such as e-books, and the utilization of reading corners and school libraries. The study also found that students’ reading interest was influenced by the availability of reading materials, the comfort of literacy environments, family support, and the dominant use of gadgets for entertainment purposes. This study contributes scientifically by strengthening the concept of collaborative literacy involving schools, families, and digital technology in developing reading culture among elementary school students. The findings imply the need for more integrated, adaptive, and sustainable literacy programs to improve students’ reading interest in the digital era.  

This study aims to analyze the participation of the faithful in the Sacrament of Penance and to identify the pastoral challenges influencing its practice in the Vicariate of West Sulawesi, Archdiocese of Makassar. Theologically, the Sacrament of Penance serves as a means of reconciliation that restores the relationship between humanity, God, and the Church. However, in contemporary contexts, its practice encounters various social, psychological, and pastoral dynamics. This research employed a descriptive quantitative approach involving 267 respondents from four parishes through questionnaire distribution. The data were analyzed using percentage-based statistics to map participation frequency, spiritual motivation, level of understanding, post-sacramental experiences, and perceived obstacles. The findings indicate that although most respondents demonstrate strong theological understanding, sincere spiritual motivation, and positive spiritual experiences after receiving absolution, participation remains largely seasonal and periodic. The principal challenges include psychological factors such as shame and anxiety, structural limitations related to schedule and accessibility, and formative deficiencies such as insufficient ongoing catechesis. The study concludes that the primary issue is not a crisis of faith in the sacrament itself, but a gap between theological awareness and concrete practice, thus calling for more dialogical, communicative, and contextual pastoral renewal.

The presence of Generation Z, who grew up entirely in the digital era, has triggered a fundamental transformation in Muslim religious practices, where social media has replaced conventional religious institutions as the primary source of religious information. This condition creates a paradox: Gen Z has become a generation that is highly religious online, yet is often disconnected from physical communities and traditional religious authorities. This study aims to analyze the character of Muslim Gen Z religiosity, identify its forming factors, and examine the impact of the digital era on their religiosity. This study employed a descriptive qualitative approach using a library research method. The findings indicate that Muslim Gen Z religiosity is characterized by personalization, flexibility, and digital spirituality, strongly influenced by social media. These characteristics are shaped by massive digital technology accessibility, the effectiveness of contextual Islamic preaching on platforms such as TikTok, as well as spiritual needs and social pressure from the digital environment. The digital era brings positive impacts in the form of increased accessibility and religious literacy, but also negative impacts including shallow religious understanding, vulnerability to information bias, and potential exposure to extreme ideologies. This study implies the importance of an integrated digital religious literacy strategy through critical thinking-based Islamic Religious Education curriculum reform, enhancement of educators' digital capacity, and cross-sector collaboration to strengthen Gen Z's moderate and reflective religious understanding.

This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.

The problem lies in the quality of the umbrella nails for asbestos or zinc roofs which often experience damage to the nail head is not large enough, the tip of the nail is blunt, thus damaging the roof material, and susceptibility to corrosion due to weather, and slow manual production. The purpose of making is to obtain umbrella nails with a length of 50 mm and a diameter of 2.5 mm which are strong, pointed tips, relatively fast. The manufacturing method includes: making cylindrical umbrella pieces from 2 mm thick aluminum with a diameter of 25 mm and a 1.5 mm hole center, selecting raw materials for low carbon steel wire, AISI 1020 in the form of a 3 mm diameter coil, straightening and reducing the cross-section of wire using a die (wire drawing),, forming the nail head (cold heading), mechanically cutting the pointed end, forming the nail umbrella from cylindrical pieces that have been inserted with 50 mm long nails and pressed, immersing the umbrella nails in 500oC zinc liquid (galvanizing) for 2 minutes, checking dimensions and quality standards. The manufacturing results are in the form of strong zinc-coated thumbtacks measuring 50 mm in length, 2.5 mm in diameter, 1.2 mm in thickness of the thumbtack plate, total production cost of IDR 340/unit, and process duration of 12 seconds/unit, which implies that the need for strong and corrosion-resistant thumbtacks can be met for various related engineering needs.

Introduction: Ramadan fasting is a religious practice observed by Muslims by abstaining from food and drink from dawn until sunset. These changes may increase the need for oral and dental healthcare. However, some Muslims still perceive that undergoing dental treatment while fasting may invalidate the fast, leading many patients to delay or avoid dental visits during Ramadan. Objective: This study aims to review and analyse various scientific literature regarding the safety and permissibility of dental procedures for patients who are observing fasting during Ramadan. Methods: This study used a narrative review method by searching scientific articles through PubMed, ScienceDirect, and Google Scholar databases using keywords relevant to the research topic. Articles were selected based on predetermined inclusion and exclusion criteria. Results: The review findings indicate that most dental procedures, such as local anaesthesia administration, scaling, restorative treatment, and tooth extraction, generally do not invalidate fasting as long as no material or fluid is intentionally swallowed. The use of suction devices, isolation of the treatment area, and proper scheduling of dental procedures are important factors in minimizing the risk of swallowing fluids during treatment. Conclusion: Most dental procedures can be safely performed on fasting patients while still considering both medical aspects and Islamic principles. Patient education regarding the safety of dental procedures during fasting should be improved to prevent delays in treatment and complications in oral health.

The era of globalization presents challenges of moral degradation among students, including intolerance, individualism, and declining nationalism. These issues make character strengthening through Civic Education (PKn) a national priority. This study aims to analyze the effectiveness of PKn in shaping students’ character, particularly the values of religiosity, nationalism, independence, mutual cooperation, and integrity. The research employed a qualitative Library research design using secondary data from 18 scientific journals and 2 books published between 2021 and 2026. Data were collected through literature review and analyzed using content and thematic analysis to identify patterns of PKn implementation and its impact. The findings indicate that PKn effectively develops Good citizenship through character education based on Pancasila. Effective strategies include teacher role modeling, Problem-Based Learning (PBL), and digital media such as infographics and gamification. These approaches were reported to improve empathy, national loyalty, and integrity among students. The Merdeka Curriculum further supports character development by emphasizing affective learning through authentic projects. Challenges arising from foreign cultural influences can be addressed through collaboration among schools, families, and communities. The study concludes that PKn plays a significant role in strengthening students’ character and supporting the realization of Golden Indonesia 2045 through sustainable character education.

This study was motivated by the lack of standardized and objective assessment instruments for the teaching of the Syofyani Minang Payung Dance at the junior high school level, resulting in an assessment process that remains largely subjective and fails to measure psychomotor, affective, and cultural aspects in a balanced manner. This study aims to design and test the validity and reliability of a performance assessment rubric for the Syofyani Minang Payung Dance in cultural arts education at SMP Negeri 1 Bukittinggi. The research method used is a mixed-methods approach with a sequential explanatory design. The research subjects consisted of three dance instructors serving as expert judges, one cultural arts teacher, and 33 junior high school students. The research instrument was a performance-based assessment rubric covering five competency indicators: basic movement techniques; alignment with musical rhythm and dynamics; expression and character interpretation; mastery of payung props and movement safety; and accuracy of floor patterns and group synchronization. Quantitative data analysis was conducted using IBM SPSS Statistics through the Corrected Item-Total Correlation validity test and Cronbach’s Alpha reliability test, while qualitative data was analyzed using descriptive-interpretive methods. The research results show that all indicators have validity scores above 0.30 and are therefore considered valid, and the Cronbach’s Alpha reliability score is above 0.70, indicating good internal consistency of the instrument. Furthermore, the interview results indicate that the rubric is considered relevant, clear, and aligned with the learning characteristics of Syofyani’s Minang Payung Dance at the junior high school level. Consequently, the developed assessment rubric is deemed suitable for use as an objective, standardized, and contextually appropriate assessment instrument for dance education rooted in local culture.

This study examines teachers’ strategies in instilling citizenship values among students to develop democratic character and social responsibility. The background of this study is rooted in the increasing need to strengthen students’ civic awareness and character in the face of rapid social and technological changes. The objective of this research is to identify and analyze effective strategies used by teachers in integrating citizenship values into the learning process. This study employs a library research method by analyzing various relevant academic sources, including journals, books, and scholarly articles related to citizenship education and character development. The findings indicate that effective strategies include student-centered learning approaches, the integration of character education into civic education, the use of inquiry-based learning methods, and the utilization of technology to enhance student engagement. Additionally, extracurricular activities and a democratic classroom environment play a significant role in reinforcing students’ understanding and application of citizenship values. These strategies contribute to the development of students’ critical thinking, participation skills, and social awareness. The implications of this study suggest that teachers need to continuously innovate and adapt their teaching strategies to meet the evolving needs of students and societal demands. Furthermore, educational institutions should provide adequate support and resources to optimize the implementation of citizenship education in fostering responsible and democratic citizens.

This study aims to analyze the process of internalizing legal values in the formation of a culture of law-abidingness by emphasizing the perspective of civic responsibility and the Islamic Sociological Jurisprudence Theory approach. The main problem studied is how legal values are not only understood normatively, but also internalized in the individual and collective consciousness of society, thus giving rise to sustainable law-abiding behavior. The research method used is a normative juridical approach with strengthening conceptual and sociological analysis of legal dynamics in society. The results show that the internalization of legal values is a multidimensional process involving cognitive, affective, and spiritual aspects, which are influenced by education, the social environment, role models, and the consistency of law enforcement. In the context of civic responsibility, a culture of law-abidingness is not only formal compliance with regulations, but also reflects moral awareness and active participation of citizens in maintaining social order. Meanwhile, Islamic Sociological Jurisprudence Theory offers an integrative paradigm that combines the normative dimensions of sharia with social reality, through a comparative approach of schools of thought, maqāṣid al-syarī‘ah, and an orientation toward the welfare of the people. This research emphasizes that the formation of an effective culture of law-abidingness requires a holistic and contextual approach, in which law is understood as a living and adaptive social instrument. Thus, the internalization of legal values based on civic responsibility and an Islamic sociological jurisprudence approach can encourage the realization of substantive justice, high legal awareness, and a civilized and sustainable social order.    

The high volume of fishery waste often poses an environmental burden if not managed appropriately. Conversely, the circular economy concept offers sustainable solutions aligned with Maqasid Shariah principles in environmental preservation (Hifz al-Alam). This study aims to educate and implement the processing of fish waste into high-quality animal feed that meets halal standards (halalan thayyiban). This research employs a qualitative approach using the Asset-Based Community Development (ABCD) method. The stages include socializing the concept of Sharia circular economy, technical training on waste processing, and nutritional content testing of the feed. The findings indicate an 80% increase in community understanding regarding the economic value of waste. Technically, the fish waste processing successfully produced an alternative animal feed with high protein content, free from najis (impurity) through a purification process according to Islamic jurisprudence (fiqh). This education proves that the integration of circular economy and Sharia principles not only reduces environmental impact but also creates sustainable economic added value for local communities.

The high volume of fishery waste often poses an environmental burden if not managed appropriately. Conversely, the circular economy concept offers sustainable solutions aligned with Maqasid Shariah principles in environmental preservation (Hifz al-Alam). This study aims to educate and implement the processing of fish waste into high-quality animal feed that meets halal standards (halalan thayyiban). This research employs a qualitative approach using the Asset-Based Community Development (ABCD) method. The stages include socializing the concept of Sharia circular economy, technical training on waste processing, and nutritional content testing of the feed. The findings indicate an 80% increase in community understanding regarding the economic value of waste. Technically, the fish waste processing successfully produced an alternative animal feed with high protein content, free from najis (impurity) through a purification process according to Islamic jurisprudence (fiqh). This education proves that the integration of circular economy and Sharia principles not only reduces environmental impact but also creates sustainable economic added value for local communities.

This study aims to analyze a comparison of coal stockpile volumes using the DJI Mavic 3 Pro Unmanned Aerial Vehicle (UAV) method versus the truck count method at PT. Mitra Barito. Data collection was conducted through aerial photography using a UAV at altitudes of 60 meters and 70 meters, as well as Ground Control Point (GCP) measurements using GPS. The aerial imagery data was processed using photogrammetry software to generate orthophotos and a Digital Elevation Model (DEM), followed by a geometric accuracy test based on the Geospatial Information Agency Regulation No. 6 of 2018, using the Circular Error 90% (CE90) and Linear Error 90% (LE90) parameters. The research results show that high-quality processing at an altitude of 60 meters yields a CE90 value of 2.1619 meters and an LE90 value of 4.3656 meters, thereby meeting the accuracy standards for RBI maps at a scale of 1:5,000, Class 3 for horizontal accuracy, and a scale of 1:10,000, Class 3 for vertical accuracy. Volume calculations of the stockpile using UAVs yielded a result of 22,750.900 m³, while the truck count method produced a volume of 23,503.300 m³. The volume difference between the two methods was 753.400 m³, with a deviation percentage of 3.2%. Based on the research results, the UAV method is considered capable of providing relatively accurate calculations of coal stockpile volume.

The study highlights the importance of spirituality as a foundational framework for shaping adolescents’ life orientation in the complex digital era, marked by pervasive distractions and fragmented meaning. Ignatian spirituality, emphasizing reflection and lived experience as loci of encounter with God, provides a contextual approach to help adolescents construct deeper existential meaning. The study aims to examine how reflective practices within this framework support students of SMK Katolik St. Mikael Surakarta in internalizing spiritual values and navigating digital challenges. Using a qualitative descriptive case study design, data were collected from 195 reflective writings of twelfth-grade students and reduced to 90 representative samples. The film Hacksaw Ridge was employed as a reflective stimulus to enhance affective and existential engagement. Data analysis was conducted using the four pillars of Jesuit education: Competence, Conscience, Compassion, and Commitment. The findings reveal that all reflections contain at least one element of the 4C framework integrated with Ignatian spirituality. Reflection serves not only as a medium of self-expression but also as a transformative process fostering moral awareness, social sensitivity, and commitment to action. It effectively enables students to process both personal and digital experiences into meaningful learning. The study affirms the strong relevance of integrating spirituality, reflection, and Ignatian pedagogy in contemporary education, contributing to the formation of reflective, value-oriented individuals committed to the common good.