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This study focuses on the elements of gharar (uncertainty), tadlis (fraud), and breach of contract in examining multiple transactions of a single land object from the standpoint of Islamic economic law. The rising frequency of disagreements over land purchases and sales brought on by the same seller engaging in overlapping transactions, unclear ownership status, and a lack of transparency has prompted this research. This study aims to investigate the effects of these activities on Indonesian positive law and Islamic economic law. This case study employed an empirical legal approach and was carried out in Grogol Village, Tulangan District, Sidoarjo Regency. Data was gathered through observation, interviews, and documentation by the buyer, seller, and local authorities. The findings indicate that due to unclear land boundaries and ownership status, the transaction contained significant elements of gharar and tadlis because the seller concealed important information about the previous transaction. Furthermore, the seller's failure to fulfill obligations stipulated in the contract constitutes a breach of contract under positive law. This study demonstrates that these practices not only violate legal regulations but also contradict the principles of Islamic economic law such as justice, transparency, and good faith. According to this study, legal awareness, administrative accuracy, and institutional oversight are vital to prevent such issues in the future.

Iron deficiency anemia remains a major public health problem among pregnant women in Indonesia, with a national prevalence of 37.1% and higher rates in regions such as Brebes Regency. Adequate nutritional knowledge and sufficient iron intake are expected to prevent decreases in hemoglobin (Hb) levels during the third trimester. This study aimed to analyze the relationship between nutritional knowledge, iron intake adequacy, and Hb levels among third-trimester pregnant women at Puskesmas Brebes. An analytic observational study with a cross-sectional design was conducted on 62 respondents using total sampling. Data were collected through a nutritional knowledge questionnaire, a Semi-Quantitative Food Frequency Questionnaire (SQ-FFQ) to assess iron intake based on the Recommended Dietary Allowance of 27 mg/day, and Hb measurement using a digital device. The prevalence of anemia was 32.3%, with a mean Hb level of 11.25 ± 1.74 g/dL. Most respondents had high nutritional knowledge (72.6%), but 79.0% had inadequate iron intake. Chi-Square analysis showed no significant relationship between nutritional knowledge and Hb levels (p=0.109) or between iron intake adequacy and Hb levels (p=0.426). Other factors, including iron absorption inhibitors, compliance with iron supplementation, nutritional status, and limited sample size, may have influenced the results.

This study aims to evaluate simple bookkeeping practices in traditional Micro, Small, and Medium Enterprises (MSMEs) through a comparative study between Nasi Padang and Warung Madura MSMEs. The background of this study is based on the still low level of financial literacy of MSMEs, especially in terms of recording and managing business finances, which are often not done systematically. The methods used in this activity include direct observation, simple bookkeeping training, and evaluation of the implementation of financial recording. The results of the observation indicate that Nasi Padang MSMEs have not kept complete financial records and still mix personal finances with business finances. Meanwhile, Warung Madura MSMEs have kept simple bookkeeping and separated business finances from personal finances, but the records are not organized neatly and systematically. The implementation of simple bookkeeping training has a positive impact on improving business actors' understanding in recording cash inflows and outflows and preparing simple profit and loss reports. The evaluation results show an increase in the ability of MSMEs to manage business finances in a more structured manner. Thus, simple bookkeeping plays an important role in increasing financial transparency, assisting business decision-making, and supporting the sustainability of MSMEs. This study recommends ongoing mentoring so that simple bookkeeping practices can be consistently implemented by MSMEs.

This study aims to evaluate simple bookkeeping practices in traditional Micro, Small, and Medium Enterprises (MSMEs) through a comparative study between Nasi Padang and Warung Madura MSMEs. The background of this study is based on the still low level of financial literacy of MSMEs, especially in terms of recording and managing business finances, which are often not done systematically. The methods used in this activity include direct observation, simple bookkeeping training, and evaluation of the implementation of financial recording. The results of the observation indicate that Nasi Padang MSMEs have not kept complete financial records and still mix personal finances with business finances. Meanwhile, Warung Madura MSMEs have kept simple bookkeeping and separated business finances from personal finances, but the records are not organized neatly and systematically. The implementation of simple bookkeeping training has a positive impact on improving business actors' understanding in recording cash inflows and outflows and preparing simple profit and loss reports. The evaluation results show an increase in the ability of MSMEs to manage business finances in a more structured manner. Thus, simple bookkeeping plays an important role in increasing financial transparency, assisting business decision-making, and supporting the sustainability of MSMEs. This study recommends ongoing mentoring so that simple bookkeeping practices can be consistently implemented by MSMEs.

The transformation of payment systems from cash to digital through the Quick Response Code Indonesian Standard (QRIS) is part of financial transaction modernization in Indonesia. This transformation has begun among Micro, Small, and Medium Enterprises (MSMEs) in the Baduy community, particularly in Baduy Luar, which has higher interaction with external communities. However, the adoption of digital payment systems has not been fully supported by adequate financial management capabilities. This community service activity aims to identify the transformation process of payment systems and describe the financial literacy conditions of Baduy MSMEs. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that some MSMEs have adopted QRIS through Bank BRI as an alternative payment method alongside cash and have utilized social media such as TikTok Live and Instagram for product marketing. The main sources of income include handicrafts, traditional clothing, accessories, and food products. However, financial management practices remain simple and lack systematic recording. This indicates improved financial inclusion but not yet accompanied by adequate financial behavior. Therefore, strengthening financial literacy is essential to support sustainable financial modernization in the Baduy community.

This study aims to analyze Catholic marriage in the perspective of Martin Buber's dialogical philosophy, particularly the concept of “I-Thou,” as an integrative and applicable approach to building family life. Catholic marriage is understood as a sacrament that is monogamous and indissoluble, based on the Holy Scriptures, Church teachings, and the Code of Canon Law. However, various contemporary challenges such as communication crises, technological developments, and internal family conflicts demand a renewal of the way of understanding husband-wife relationships in a more dialogical and personal manner. This study uses a qualitative method with a literature approach, descriptive-analytical in nature, through content analysis and hermeneutics of relevant primary and secondary sources. The results of the study show that the integration of the “I-You” concept in Catholic marriage affirms the husband-wife relationship as an encounter between subjects who are equal, dialogical, and reciprocal. This model places marriage as a responsibility for unity, a practice of dialogue for the bonum coniugum, and a communion that reaches its peak in a relationship with God, so that sacramental teachings are concretely realized in the dynamics of family life.

Corruption remains a persistent challenge in Indonesia because it weakens public trust, undermines welfare, and obstructs equitable development. This article examines how Aristotle’s virtue ethics can contribute to anti-corruption efforts by addressing the moral roots of corrupt behavior. The study argues that corruption is not only a legal or administrative violation but also a failure of character, judgment, and commitment to the common good. Using a qualitative conceptual design, the article employs philosophical analysis, a structured literature review, and Socratic questioning to examine the relationship between virtue, leadership, and public integrity. The analysis identifies three principal roots of corruption: weak moral character, poor ethical judgment, and self-interest over the common good. It shows that Aristotelian ethics offers an integrated response through the cultivation of moral virtue, intellectual virtue, and practical wisdom. The findings suggest that virtue-based ethics is most effective when combined with anti-corruption education, ethical leadership, stronger rule-of-law implementation, and institutional arrangements that reduce opportunities for abuse of power. Aristotle’s framework does not provide a complete solution, but it offers a valuable normative foundation for strengthening ethical public culture in Indonesia.

This study aims to analyze the role of assessment in decision-making within guidance and counseling services. Assessment plays a crucial role in providing accurate, objective, and comprehensive data regarding students’ characteristics, needs, and problems. This research employs a qualitative approach using a literature review method by analyzing 25 relevant scholarly sources related to assessment, measurement, and counseling services. The findings indicate that measurement serves as the fundamental basis of assessment, which involves systematic processes to obtain quantitative data. The quality of assessment results is highly influenced by the reliability and validity of the instruments used. Reliable instruments ensure consistency, while valid instruments ensure accuracy in measuring intended variables. Furthermore, assessment functions as a basis for diagnosis, planning, implementation, and evaluation of guidance and counseling services. The study also reveals that the application of assessment in schools is not yet optimal due to several factors, including limited counselor competence and lack of effective use of instruments. In addition, the integration of technology and the use of both test and non-test instruments have been shown to improve the accuracy and effectiveness of assessment. In conclusion, systematic and well-implemented assessment significantly enhances the quality of decision-making in guidance and counseling services. Therefore, improving counselors’ competencies and optimizing the use of assessment instruments are essential to support more effective counseling practices

The transition from paper-based to Computer-Based Test (CBT) in the Academic Potential Test (TPA) for state university entrance selections has significantly transformed the educational assessment landscape. This conceptual study aims to evaluate the instruments of CBT-based TPA, focusing on validity, reliability, fairness, and technological infrastructure constraints. Employing a systematic literature review approach, this research synthesizes various foundational theories of educational measurement, specifically Item Response Theory (IRT) and Computerized Adaptive Testing (CAT), alongside contemporary empirical findings from the last five years. The findings indicate that while CBT offers enhanced administrative efficiency and rapid grading, the validity of the instruments is frequently challenged by item exposure and the diverse digital literacy levels of test-takers. Furthermore, infrastructural disparities among regions pose a significant threat to testing fairness. The implication of this study suggests the urgent need for a dynamic item bank generation system and the implementation of adaptive testing to mitigate cheating and ensure equitable assessment. Future educational policies must bridge the digital divide before uniformly mandating CBT. Ultimately, this review provides a comprehensive framework for test developers to refine CBT TPA instruments, ensuring they genuinely measure academic potential rather than technological proficiency.

Social Studies (IPS) learning in elementary schools plays an essential role in developing students’ critical thinking skills and civic attitudes as part of 21st-century competencies. However, in practice, IPS learning is still commonly teacher-centered and lacks contextual learning experiences, resulting in low student engagement and limited development of higher-order thinking skills. This study aims to analyze the implementation of Project-Based Learning (PjBL) in IPS learning to enhance critical thinking skills and civic attitudes of grade VI students at SDN Prekbun. The research employed a qualitative approach with a case study design. Data were collected through classroom observations, semi-structured interviews with teachers, students, school principals, and parents, as well as documentation of learning activities. Data analysis was conducted using the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing and verification. The findings indicate that the implementation of PjBL effectively enhances students’ active participation, critical thinking skills in analyzing social issues, and civic attitudes such as responsibility, cooperation, and social awareness. Learning becomes more meaningful as students are directly involved in contextual, collaborative, and problem-based project activities. Despite these positive outcomes, several challenges were identified, including limited learning facilities, time management constraints, and variations in students’ confidence levels. This study implies that PjBL is an effective instructional model for strengthening character education and developing 21st-century skills in elementary social studies learning

This study analyzes visual signs in the Charlie Chaplin animations Safari at The Park and The King in The Ring using Charles Sanders Peirce’s semiotic framework, focusing on icons, indexes, and symbols. Film and animation communicate meaning through visual elements such as gestures, facial expressions, movements, and character interactions, making them rich for semiotic analysis. Using a descriptive qualitative method, the research identified and categorized visual signs in both animations. Results show that icons, which resemble real-world objects, dominate by establishing story settings natural safari environments in one animation and competitive boxing arenas in the other. Indexes reveal cause-and-effect relationships, demonstrating how gestures, expressions, and actions convey danger, fatigue, or emotional shifts. Symbols convey conventional or cultural meanings, such as Charlie Chaplin’s bowler hat and cane representing his comedic identity, a championship belt symbolizing victory, or a rose indicating affection. While both animations use the same types of signs, the intensity and focus vary with the narrative context: Safari at The Park emphasizes situational and natural elements, whereas The King in The Ring highlights competition and emotional reactions. This study confirms that Peirce’s triadic model effectively explains how meaning is constructed in animation through dynamic visual communication.

Fiqh learning education activities play an important role in improving early childhood worship awareness, particularly in understanding the pillars of Islam as the foundation of Islamic teachings. This study was motivated by the low level of children’s understanding of the pillars of Islam, which was caused by learning methods that were less engaging and less interactive. Therefore, this study aims to improve the understanding, habituation, and worship awareness of early childhood through the use of a simple, communicative, and easy-to-understand lecture method at TPQ Al-Hidayah, Pacar Kembang, Surabaya. This study employed a Participatory Action Research (PAR) approach consisting of several stages, namely problem identification, learning planning using the lecture method, implementation of activities, evaluation, and joint reflection to enhance learning effectiveness. The results showed that fiqh learning through the lecture method had a positive impact on improving children’s understanding of the pillars of Islam, developing worship habits, and fostering full awareness in carrying out daily worship practices. Thus, the lecture method is considered effective in enhancing understanding and worship awareness among early childhood learners.

This study aims to examine the effect of HR Analytics, competency development, and leadership support on employee performance with organizational agility as a moderating variable among employees of the Department of Industry and Trade of Lampung Province. This research employed a quantitative approach by distributing questionnaires and analyzing the data using SEM-PLS. The results show that competency development and leadership support have a positive and significant effect on employee performance, while HR Analytics has no significant effect. Organizational agility does not moderate the relationship between HR Analytics, competency development, leadership support, and employee performance. These findings suggest that while HR Analytics may not directly influence performance, the development of competencies and strong leadership support remain critical to enhancing employee outcomes. Furthermore, the lack of a moderating effect from organizational agility indicates that factors beyond agility, such as employee training programs and leadership practices, play a more crucial role in driving performance. This study highlights the importance of strengthening employee competencies and leadership support to improve employee performance in government institutions. Further research could explore other potential moderating factors in this context.

This study was conducted to determine the effect of profitability and cost of debt on tax avoidance in wholesale trading companies from 2018 to 2021. The population in this study was 53 companies spanning a four-year period. The sample size used in this study was 49 from a population of 212. The sampling technique used was non-random sampling, with criteria being determined for sample selection. Testing was conducted using descriptive statistics, classical assumption tests, outlier tests, and multiple linear regression. The results showed that profitability and cost of debt had a significant positive effect on tax avoidance, accounting for 19.3% of the total, with the remainder coming from other variables. Partially, profitability had a significant negative effect on tax avoidance, meaning that an increase in profitability would decrease tax avoidance. Meanwhile, the cost of debt had an insignificant negative effect on tax avoidance, meaning that the higher the cost of debt, the higher the tax avoidance

This study aims to analyze the influence of national income, as measured by Gross Domestic Product (GDP), on poverty levels in Indonesia from a sharia economic perspective. The research method used is quantitative with a simple linear regression approach, supported by a literature review to enrich the analysis from an Islamic perspective. The data used is annual secondary data from the 2010-2023 period sourced from the Central Statistics Agency (BPS). The results indicate that national income (GDP) has a negative and significant effect on poverty levels in Indonesia, meaning that every increase in GDP is followed by a decrease in the percentage of the poor. From a sharia economic perspective, national income growth must be accompanied by a fair distribution mechanism through zakat, infaq, sedekah, and waqf (ZISWAF) instruments so that its benefits can be felt by all levels of society, in line with the concepts of falah and maqashid sharia.

Inventory management is a crucial aspect of business sustainability, particularly for Micro, Small, and Medium Enterprises (MSMEs) that often face limitations in data management and technological adoption. Selaras Muba Lestari is Incubation Center, which supports MSMEs in Musi Banyuasin Regency, encounters challenges in managing product inventory due to reliance on manual recording systems. This study aims to design and develop a web-based inventory application using the Laravel framework to improve the efficiency and accuracy of stock management. The research adopts the Software Development Life Cycle (SDLC) Waterfall model, which includes requirements analysis, system design, implementation, and testing. The results indicate that the developed system is capable of improving data accuracy, accelerating the recording process, and providing real-time inventory reports. Furthermore, this study reinforces previous findings that digitalizing inventory systems serves as a strategic solution to enhance the competitiveness of MSMEs.

This study aims to analyze the effectiveness of legal capacity-building for Temporary Land Deed Officials (PPATS) in the preparation of land deeds in Aceh Besar Regency, Aceh Province. The research employs an empirical juridical method with a qualitative approach, utilizing data collection techniques including interviews, observation, and document analysis. This approach enables a comprehensive examination of both the normative framework and its practical implementation in the field. The findings indicate that the effectiveness of capacity-building for PPATS remains suboptimal, as the existing programs are largely administrative, incidental, and insufficient in addressing substantive legal aspects. Several factors influence this condition, including the non-legal educational background of PPATS, prevailing community legal culture, limitations in training programs, weak institutional coordination, and social pressures encountered in the practice of land deed preparation. These challenges contribute to a low level of material competence and legal prudence among PPATS in carrying out their duties. Accordingly, there is a need for a more sustainable, contextual, and competency-based capacity-building model to enhance the professionalism of PPATS. Such an approach is essential to strengthen their substantive legal understanding, improve the quality of land deeds, and ultimately support the realization of legal certainty in land administration services.

This study examines the influence of technology utilization, records management, infrastructure, and training on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Batam City. A quantitative approach with an associative design was employed to identify relationships between variables and measure their effects. The study involved 89 employees as respondents using a saturated sampling method to ensure all members of the population were included. Data were collected through structured questionnaires and analyzed using multiple linear regression along with F-test and t-test to assess both simultaneous and partial effects. The findings reveal that all independent variables simultaneously have a significant impact on employee performance, while individually technology, records management, infrastructure, and training also demonstrate significant positive effects. These results indicate that the effective use of digital systems, well-organized archival practices, adequate and supportive facilities, and continuous training programs play a crucial role in enhancing employee performance and productivity, as well as improving efficiency, accuracy, and overall organizational effectiveness. The study suggests that organizations should strengthen technological implementation, improve document management systems, provide sufficient work facilities, and conduct sustainable training programs to achieve optimal and long-term organizational outcomes.

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.

A mid the growing complexity of contemporary education, the challenge of integrating intellectual achievement with moral and spiritual development has become increasingly urgent. This study examines educational strategies in the Qur’an through the perspective of tafsir tarbawi, focusing on four core approaches: exemplary conduct, advice, dialogue, and storytelling. The research aims to explore how the Qur’an presents pedagogical methods that not only convey knowledge but also shape character and internalize values in learners. Employing a qualitative library research design with thematic and tafsir tarbawi approaches, this study analyzes relevant Qur’anic verses and supporting scholarly literature. The findings reveal that the Qur’an offers a holistic and dynamic model of education in which exemplary conduct functions as a behavioral model, advice serves as a means of value internalization, dialogue promotes reflective and critical thinking, and storytelling strengthens moral awareness through narrative experience. These strategies are interconnected and operate across cognitive, affective, and behavioral domains. The study concludes that Qur’anic educational strategies remain highly relevant for contemporary Islamic education, particularly in strengthening character formation, reflective learning, and the integration of values in educational practice.