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This study aims to synergize the importance of simple accounting records for MSMEs with Q.S. al-Baqarah verse 282. Where many MSMEs do not implement accounting records even though they are simple. If MSMEs implement this, it can help business sustainability. Allah SWT has commanded business people to record transactions in Q.S. al-Baqarah verse 282. This study uses a qualitative method. The results of the study show that Surah Al-Baqarah verse 282 provides practical and moral guidance that is very relevant to the needs of accounting records in MSMEs. The principles of honesty, accuracy, and justice in this verse are in line with accounting practices that aim to create effective, professional, and sustainable financial management. By implementing these values, MSMEs can face modern business challenges with a strong foundation and oriented towards business sustainability and social harmony. In addition, the application of Qur’anic values can enhance business partners’ trust and improve transparency in transactional relationships. This study recommends that MSMEs strengthen Islamic value-based accounting education to create more trustworthy and competitive financial governance.

The puring plant (Codiaeum variegatum), which has been known as an ornamental plant, apparently has significant therapeutic potential, supported by the presence of secondary metabolites such as flavonoids, tannins, saponins and alkaloids. Various modern studies report the biological activity of croton leaves, including anti-cholesterol, anti-hyperglycemia, antibacterial effects, and their use in biosurfactant formulations. However, studies on how varying extract concentrations influence bioactivity parameters quantitatively are still limited, especially in the context of dose-response relationships involving many biological parameters in one series of research. Therefore, this research was conducted to evaluate eight bioactivity parameters, namely PSM, SSSP, DSSP, SL, RO, SM, PSL, and ANA at croton leaf extract concentrations of 1%, 2%, and 4%. This research uses a laboratory experimental approach by extracting croton leaves through a maceration method using ethanol, then formulated in three concentration levels. Each parameter was analyzed quantitatively to observe the pattern of changes in biological response to variations in the dose administered. The results showed that most of the PSM, SSSP, DSSP, SL, and PSL parameters showed an optimum response at a concentration of 2%, which indicates that there is a most effective dose point before a decrease in activity occurs at the highest concentration. In contrast, several parameters such as RO, SM, and ANA showed a more fluctuating response, even the ANA parameter gave the highest value at a concentration of 4%, indicating that certain activities require higher compound levels to be achieved. In general, the response pattern found was not linear, but instead formed an optimum curve typical of the bioactivity of plant extracts. These findings confirm that determining dosage is very important in the use of croton leaf extract, both for pharmacological purposes and for the formulation of natural ingredient-based products.

The Hartley transform provides a real-valued alternative to the classical Fourier transform, offering structural advantages for the analysis of real-valued signals. This paper presents a systematic study of the continuous Hartley transform, including its definition, inversion formula, Plancherel identity, and core operational properties such as shifting, modulation, and convolution. The analytical framework is developed in parallel with the classical Fourier theory to highlight structural similarities and distinctions between the two transforms. Furthermore, we establish a Hartley-type Heisenberg uncertainty principle using two complementary approaches: a direct method based on intrinsic properties of the Hartley kernel, and a Fourier-based method that exploits the algebraic relationship between the Hartley and Fourier transforms. These results provide a unified and rigorous foundation for understanding uncertainty relations within real-valued transform frameworks, and they demonstrate the continued relevance of the Hartley transform in harmonic analysis, integral transforms, and modern signal processing.

This study presents a woodcraft creation in the form of a wall clock with traditional Karo ornaments as the main visual element. The creation is driven by the urgency to preserve the visual culture of the Karo people, which is increasingly threatened by modernization, and the lack of distinctive local souvenirs in tourist areas such as Berastagi, which often offer only generic or mass-produced items. This creation aims not only to function as an indicator of time but also as a medium for cultural preservation, education, and the strengthening of the Karo visual identity in a contemporary context. The creative process applies the "three stages and six steps" approach by S.P. Gustami, which includes exploration, design, and realization. Exploration involves field observations of Karo architecture and artifacts, literary studies on Karo visual symbols, and careful selection of motifs, focusing on Tapak Raja Sulaiman, Takal Kerbo, and Pengeret-ret as representative elements rich in symbolic meaning. The design stage produces various sketches that integrate the functional aspect of the wall clock with the principles of ornamentation, ensuring both utility and cultural expression. Realization involves selecting local woods such as teak, mahogany, and jelutung, followed by manual carving techniques, the application of natural wood coloring, and protective finishing with melamine spray to ensure durability and aesthetic quality. The final result consists of twelve unique wall clocks that embody the aesthetic, symbolic, and cultural richness of the Karo people. This work demonstrates how traditional motifs can be re-contextualized into functional objects, making cultural heritage more visible and relevant in daily life, and is expected to inspire further innovation in the local crafts industry, contributing to long-term preservation and revitalization of regional cultural identity.

Era globalisasi di mana segala macam arus informasi serta kebudayaan berkembang pesat dan dapat diakses dengan mudah tentu menjadi tantangan tersendiri bagi bangsa Indonesia untuk tetap mempertahankan keutuhannya. Hasil yang terlihat terlihat di lingkungan saat ini, terdapat beberapa poin permasalahan yang disorot dan dinilai memiliki pengaruh besar terhadap generasi muda : 1.) Gaya hidup: 2.) budaya luar ; 3.) liberalisasi ; 4.) teknologi ; 5.) sosial dan moral. Tujuan penulisan jurnal ilmiah ini adalah untuk menekankan kesadaran generasi milenial untuk selalu berjiwa nasionalisme untuk menjaga identitas bangsa serta keutuhan NKRI untuk mencapai tujuan negara di tengah arus globalisasi dan modernisasi.

Increasing rice production is a national strategic priority given its role in maintaining food security and economic stability in the community. This study aims to analyze strategies for increasing rice production in Indonesia through a literature review approach based on relevant scientific articles. The analysis was conducted to identify the main factors that affect rice productivity and to formulate comprehensive strategies covering aspects of cultivation technology, land and water management, institutions and extension, production risk mitigation, and socioeconomic factors. The results of the study show that modern cultivation technology, especially the use of new superior varieties, the legowo planting system, and balanced fertilization, are the main foundations for increasing productivity. However, the success of technology implementation is largely determined by stable access to water, coordination of farmer institutions, intensive extension support, and the availability of capital and supporting infrastructure. Production risks due to climate change and pest attacks also have a significant impact on yield stability, requiring integrated mitigation strategies such as simultaneous planting and strengthening of integrated pest management (IPM). Overall, this study confirms that rice production enhancement strategies must be integrative, adaptive, and sustainable by strengthening the synergy between technology, institutions, and supporting policies. These findings are expected to serve as a basis for formulating more effective agricultural policies to boost national rice production.

Corn is one of the potential agricultural commodities in Bah Joga Village however, its utilization has mostly been limited to traditional products, resulting in relatively low economic value. This study aims to introduce corn ribs as an innovative food product derived from local corn, which is expected to strengthen the empowerment of micro, small, and medium enterprises (MSMEs) in the village. A descriptive qualitative approach was employed through observation, interviews, and literature review related to food innovation and small business development. The findings indicate that corn ribs have promising market potential since they combine flavors that suit modern consumer preferences with raw materials that are easily accessible locally. Furthermore, processing corn into corn ribs can increase the selling value of agricultural products, open new business opportunities, and enhance the competitiveness of local MSMEs. Therefore, this innovation not only contributes to the diversification of food products but also supports the economic improvement of Bah Joga Village through the development of creative enterprises based on local resources.

The development of science causes technology to grow rapidly. Social media is one of the results of technological development that is closely related to Generation Z. Through social media, everyone can express themselves and access information quickly. Through social media, everyone can express themselves and access information quickly. The ease of access to information, the ease of interacting with others, the ease of expressing oneself and one's opinion, as well as the ease of building relationships and business, make social media an important technology for modern society. However, the easy access to the outside world through social media makes social media a double-edged sword for its users. Foreign culture that freely enters through social media has jeopardized local culture, morals, and norms in society, as many young people, including Generation Z, consume and imitate western content.

This study aims to analyze learning motivation from an Islamic perspective through the integration of spiritual values, including intention (niyyah), sincerity (ikhlas), and divine reward (pahala). Unlike modern motivation theories that emphasize psychological aspects, Islam views learning as an act of worship that carries spiritual merit and divine blessing. This research employs a qualitative approach using the literature review method, conducted through the collection of scientific articles from Google Scholar and Publish or Perish databases published between 2020 and 2025. Five relevant articles were selected for in-depth analysis. The results reveal that learning motivation in Islam is not only influenced by cognitive and external factors but also by spiritual drives rooted in pure intentions, sincerity in action, and belief in divine reward. The integration of these three elements forms a holistic model of learning motivation that combines intellectual, moral, and spiritual dimensions. Therefore, Islamic education should embed the values of intention, sincerity, and reward as the foundation for fostering meaningful and spiritually oriented learning motivation among students.

Traditional settlements are a reflection of the way of life, cultural values, and interactions of society with the natural environment. In the context of Luluo Village, settlement patterns are not only formed by physical factors such as topography and natural resources, but are also influenced by the local wisdom of the Gorontalo people who have a value system, customs, and cosmology-based spatial planning. The objectives of this study are: 1) To describe the traditional settlement patterns of Luluo Village, Biluhu District, Gorontalo Regency; 2) To analyze the development and changes in settlement patterns in Luluo Village; 3) To identify forms of local wisdom that play a role in the formation and preservation of settlement patterns. Method: used in this study is a qualitative descriptive method. Results: This study is 1) Traditional Settlement Patterns of Luluo Village seen from the distribution pattern of houses, building orientation, distance between houses, open spaces. 2) forms of local wisdom in traditional settlements. 3) The development of settlements in Luluo Village. 4) The impact of settlement development on socio-cultural life. Conclusion: Based on the results of this study, it can be concluded that the development of traditional settlement patterns in Luluo Village is a dynamic process influenced by environmental, social, cultural, and economic factors. Local wisdom is the main foundation in the formation and development of settlements, despite facing the challenges of modernization. Traditional settlement patterns based on local wisdom have proven capable of creating a harmonious, sustainable, and socially value-oriented residential environment.

This study investigates the implementation of the food security program and the establishment of independent economic pillars in Patempuran Village, Kalisat, Jember, by focusing on the central role of the Patempuran Sejahtera Village-Owned Enterprise (BUMDes). Using a qualitative approach with a case study design, this study explores the strategies, achievements, and challenges of program implementation in integrating two of the village's main agricultural potentials: soybean cultivation and livestock. The core finding is the formation of an Integrative Management Model in which the BUMDes acts as the primary institutional driver, synergizing the soybean and livestock sectors. The BUMDes successfully fulfills its dual function: as an economic institution (generating a net profit of approximately IDR 9 million from 1.8 hectares of soybean cultivation) and as a social institution empowering the community through job creation and additional income. This success is closely linked to the high level of active community participation, in line with Stakeholder Theory in strengthening legitimacy and a sense of shared ownership. However, implementation faces significant challenges, including irrigation constraints in hilly areas, livestock health risks, and a manual financial recording system (based on a simple Excel spreadsheet), which limits managerial capacity and full accountability. This study recommends immediate modernization of the accounting system, strategic investment in irrigation infrastructure, and strengthening intensive technical assistance to ensure long-term sustainability and equitable partner productivity.

The phenomenon of sudden resignations, which is common among Generation Z, has become a concern in the modern world of employment. Changes in mindset, expectations of work, and demands for work-life balance are the main factors driving these decisions. However, sudden resignations also raise legal issues related to breaches of employment agreements and the moral responsibilities of employees. This article discusses this phenomenon from the perspective of Indonesian labor law, outlining the contributing factors, the impact on employment relationships, and the legal provisions that govern it. This study uses a normative-descriptive approach based on Law Number 13 of 2003 concerning Labor and Law Number 6 of 2023 concerning the Stipulation of Government Regulations in Lieu of the Job Creation Law into Law. This phenomenon shows a gap between normative labor regulations and the reality of a younger generation that is more dynamic and flexible in their work. Therefore, companies and policymakers need to be more adaptive in order to adjust labor regulations to the changing characteristics of today's workforce. In addition, this study also highlights the importance of effective communication between workers and employers to prevent sudden resignations. The results of this study are expected to contribute to the development of labor policies that are more responsive to the needs of Generation Z. Thus, a balance between legal certainty and flexibility in employment relationships can be achieved harmoniously.

Pindang tetel is a traditional Pekalongan culinary specialty born from the creativity of the community in utilizing limited food ingredients, especially beef offal, which in the past was synonymous with lower-class consumption. This culinary dish not only serves as a daily meal, but also represents historical, social, and symbolic values ​​that reflect how Javanese people respond to their economic conditions and the dynamics of their lives. This study aims to examine the cultural meaning, local identity values, and the transformation process of pindang tetel in a modern context, especially when the dish is marketed in the tourist area of ​​Lake Al Kautsar, Kayugeritan. The study used a qualitative approach with a mini-ethnography method through direct observation, in-depth interviews with sellers, and informal conversations with consumers. The results show that pindang tetel has undergone adaptations in its presentation without losing its basic character, so it remains recognized as a traditional culinary dish. In the context of local tourism, pindang tetel serves as a representation of Pekalongan's cultural identity and a medium for cultural introduction for tourists. These findings confirm that traditional culinary plays an important role in shaping collective memory, strengthening local identity, and providing sustainable symbolic and social value in addition to economic value.

Instagram has become one of the most influential digital platforms for the construction and dissemination of lifestyle meanings, particularly through the presence of social media influencers. Among various lifestyle narratives, luxury is one of the most dominant and ideologically loaded representations circulated by influencers. This study examines how luxury is represented, constructed, and naturalized in the Instagram content of female Indonesian influencers using Roland Barthes’ semiotic framework. The object of this research consists of visual and textual Instagram posts that display luxury-related lifestyles, including fashion, travel, leisure, and consumption practices. The main problem addressed in this study concerns how signs of luxury operate at the levels of denotation, connotation, and myth to shape audience perceptions of success, femininity, and social status. The objective of this research is to reveal the ideological meanings embedded in influencer content and to explain how luxury is transformed into a normalized and desirable lifestyle. This study employs a qualitative descriptive method with semiotic analysis. Data were collected through purposive sampling of Instagram posts from selected female Indonesian influencers with significant follower engagement. The findings show that luxury is represented not merely through high-priced commodities but through symbolic systems involving aesthetics, body presentation, spatial settings, and narrative captions. At the mythological level, luxury is naturalized as the result of personal effort, self-discipline, and modern femininity, thereby obscuring structural inequalities and reinforcing consumerist ideology. This study concludes that Instagram influencers function as cultural agents who reproduce dominant myths of success and luxury in digital culture.

This study aims to describe the perspectives of economic actors regarding the importance of money in daily interactions and transactions. Money, as a medium of exchange, not only facilitates the transfer of goods and services but also shapes more efficient and structured economic behavior. In everyday activities, economic actors view money as an instrument that provides value certainty, transactional convenience, and flexibility in managing needs and expenditures. The role of money is also understood as a factor influencing socio-economic relationships, as interactions between individuals are often grounded in transactional processes that require trust and universally accepted exchange values. Furthermore, the development of payment technologies has broadened economic actors’ understanding of money, especially within the context of digitalized transactions. This study illustrates that money is not merely a transactional tool but also a crucial element in shaping the socio-economic dynamics of modern society. The findings are expected to contribute to microeconomic discussions related to how economic actors utilize money as a fundamental instrument in daily economic activities.

This study aims to analyze the brand equity strategy and perception of Tomoro Coffee Blimbing based on four main dimensions: brand awareness, brand association, perceived quality, and brand loyalty. A descriptive qualitative approach was used through in-depth interviews with management, baristas, and customers. The data were then analyzed thematically through data reduction, presentation, and conclusion drawing. The results show that Tomoro Coffee's brand awareness is strongly formed through store expansion, social media activities, and a memorable slogan. Brand associations are perceived as modern, aesthetic, and closely related to youth lifestyles, although there is still a conflict between premium and economical images. Regarding quality perceptions, customers value consistent coffee taste and service, but perceived value is still influenced by promotions. Customer loyalty varies, with some indicating repeat visits due to quality, while others rely on promotions and situational needs. This study concludes that Tomoro Coffee's brand equity is quite strong, but needs to be strengthened with perceived value and fostering emotional loyalty. The implications of these findings can inform the development of marketing strategies and brand management in the increasingly competitive coffee shop industry.

Moral education is the core of Islamic teachings that emphasize the formation of noble character in human relationships with Allah SWT and with others. The phenomenon of moral deterioration that occurs in society, such as promiscuity, juvenile criminality, violence, and the loss of manners towards parents and teachers, shows the urgency of systematic moral education. This research aims to examine the content and content of the book Akhlak Lil Banin by Sheikh Umar bin Ahmad Baraja' and the strategy of the moral education concept contained in it. The research method used is a literature study with a qualitative-descriptive approach through content analysis. The results of the study show that Lil Banin's book of Morals contains fundamental moral values, including ethics with parents, manners with teachers, speaking ethics, honesty and trust, responsibility, and manners of eating and drinking. The moral education strategy in this book includes moral development towards Allah SWT, oneself, parents, teachers, fellow humans, the environment, and in all life circumstances. Thus, Lil Banin's book of Morals is not only a moral guideline for children and adolescents, but also relevant as a reference for character education in the modern era that is full of moral challenges.

This article examines the evolution of the concept of femininity in East Asian makeup culture by tracing changes in style, function, and social meaning from traditional periods to the modern era. The study focuses on makeup practices in China, Japan, and Korea, which possess distinct cultural and historical backgrounds yet similarly demonstrate dynamic developments of femininity through visual expression. The research employs a literature review using a qualitative approach, complemented by an analysis of beauty trends emerging in each country. The findings indicate that facial makeup functions not merely as an aesthetic practice but also as a medium for representing personal identity, social status, gender roles, and prevailing cultural values within society. The transformation of makeup practices is influenced by various factors, including local traditional heritage, processes of modernization, changes in women’s roles, and globalization, which introduces new beauty standards. Nevertheless, traditional elements continue to be preserved and adapted, forming distinctive regional characteristics. Overall, this study emphasizes that the concept of femininity in East Asian makeup culture is dynamic and contextual, continually adapting to social change while remaining deeply rooted in longstanding cultural values.

This article discusses the modernity of educational instruments, along with the phenomenon of technological progress, particularly the emergence of artificial intelligence (AI), and its implications for educators in the 21st century. Rapid advances in AI have led to fundamental shifts in teaching strategies and resources, shifting from traditional models to personalized and adaptive learning environments. Through automated assessments, curriculum customization, and the implementation of virtual assistants that enhance accessibility, artificial intelligence (AI) in education aims to improve efficiency and effectiveness. However, this modernity requires educators in the 21st century to change. Teachers now play the role of facilitators, designers of learning experiences, and mentors in ethics, in addition to being providers of knowledge. Teachers need to master AI literacy and focus on teaching students the four Cs of the 21st century: communication, creativity, critical thinking, and teamwork. The integration of AI raises ethical issues related to data privacy, the digital divide, and the dangers of plagiarism, but it also offers significant potential. Therefore, the effective integration of AI technology with irreplaceable human qualities is crucial for the success of contemporary educational technology. AI is an important tool for educators in the 21st century to develop a generation of technologically literate and moral individuals.

This study provides a comprehensive analysis of the role of the United States in the Cold War rivalry against the Soviet Union, spanning from the end of World War II to the dissolution of the Soviet Union in 1991. The research focuses on the political, military, ideological, and economic strategies employed by the United States to contain the spread of communism through the implementation of the containment doctrine, the establishment of security alliances such as NATO, and economic assistance programs such as the Marshall Plan. The findings reveal that the rivalry between the two superpowers extended beyond military and structural domains, reaching into technological competition through the nuclear arms race and the Space Race, as well as geopolitical confrontations manifested in proxy wars across Asia, the Middle East, Africa, and Latin America. The theoretical framework, which incorporates perspectives from realism, liberalism, and constructivism, demonstrates that U.S. actions were shaped by a combination of power interests, ideological identity, and the pursuit of global leadership. Further analysis indicates that these strategies had a profound impact on the formation of the post–Cold War international order and continue to influence contemporary global politics. The study concludes that the involvement of the United States in the Cold War was a long-term strategic process that not only determined the direction of the conflict itself but also played a crucial role in shaping modern geopolitical structures and international relations.