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This study investigates the feasibility of applying zero-based budgeting in themunicipalities of Anbar Governorate in Iraq, verifies the existence of a writtenstrategy for its adoption, analyzes available resources and capabilities, andproposes a practical model for its implementation.This study uses a descriptive and analytical approach through data collection andanalysis. A survey research tool "questionnaire" was used, designed to achieve thestudy objectives, and distributed to 280 municipal employees, including managers,accountants, and local council members, to assess their perceptions of applyingzero-based budgeting. In addition, interviews were conducted with senior officialsto obtain their vision towards implementing zero-based budgeting in theirdepartments and whether it is in their minds and strategies. The results of our studyindicate major gaps in current practices, including the absence of a clear strategyfor adopting zero-based budgeting, insufficient financial resources, lack of skilledemployees, insufficient technological infrastructure, weak administrative support,and the absence of legislative frameworks supporting the implementation of thistype of budgeting. The study also identified critical areas for improvement,including developing a clear strategy, enhancing staff capacity through training,enhancing administrative support, upgrading technological resources, andreviewing legal frameworks to support the foundations of zero-based budgeting.The findings underscore the need for a comprehensive and well-supportedtransition plan to successfully implement zero-based budgeting in Anbarmunicipalities. By addressing these challenges, municipalities can improve resource allocation, prioritize projects more effectively, and ultimately enhancefinancial management practices. The paper concludes with a proposed model thatrepresents the basic steps that should be adopted initially when embarking on thezero-based budgeting process, to ensure the successful implementation of zero-based budgeting.

This study presents the development and evaluation of an automatic passenger counting system for public buses using the YOLOv8 algorithm based on Convolutional Neural Networks (CNN). Accurate passenger counting plays a crucial role in optimizing public transportation operations, as it enables effective capacity management, reduces operational costs, and improves overall passenger comfort. Conventional manual counting methods are often inefficient, time-consuming, and prone to human error, particularly in high-density urban transportation environments. Therefore, an automated and intelligent solution is required to support real-time monitoring and operational decision-making. The proposed system employs deep learning-based object detection to identify and count passengers from video streams captured by cameras installed inside buses. Two camera positions, namely front and rear views, were evaluated to assess system performance under different visual conditions. The experimental results show that the system achieves high detection accuracy in the front camera view, with a confidence score of 0.82, indicating reliable performance in scenarios with minimal object occlusion. In contrast, the rear camera view demonstrates slightly lower accuracy, with a confidence score of 0.76, mainly due to increased object overlap and variations in lighting conditions. These findings emphasize the importance of appropriate camera placement and environmental consideration in improving detection reliability. In addition, the implementation of the proposed system enables real-time monitoring of passenger flow, which supports dynamic scheduling, demand-based route planning, and efficient fleet management. Accurate passenger data allows transportation operators to optimize service allocation, reduce congestion, and enhance overall service quality. Overall, this study contributes to the development of intelligent transportation systems by demonstrating the practical applicability of deep learning-based passenger counting solutions. The proposed approach offers strong potential for real-world deployment in smart city environments, supporting the creation of more sustainable, efficient, and passenger-oriented public transportation services.

Basically, the only person who can pawn an object is the owner of the object, but now incidents have become widespread where other people pawn objects that do not belong to them without the consent of the owner of the object. In this case, the owner of the object can file a lawsuit for revindication when the object is taken by someone else. However, Article 1977 paragraph (1) BW states that whoever controls a movable object is considered the owner. Given these legal problems, this research wants to examine the legal protection of owners of pawned objects whose objects are used as pawn objects by other people without their consent. This research aims to analyze the applicability of the Nemo Plus Juris Transferre Potest Quam Ipse Habet principle as a basis for encumbrances on pledged objects without the consent of the owner of the object as well as legal protection for the owner of the object and the recipient of the pledge when the object is used as an object of pawn by another person without the knowledge of the owner of the object. The research method used in this research is normative legal research using a statutory approach and a conceptual approach. This research uses primary and secondary legal sources by collecting through literature studies which are then analyzed using descriptive analytical methods. The results of the research are that the agreement made by the pawnbroker and the debtor who is not the owner of the object is valid because the validity of the pledge is determined by handing over the pawned object to the creditor and the creditor cannot be blamed if he receives an unregistered movable object in good faith.    

This study analyzes the exemplary nature of Abraham within the framework of education theological management. Abraham, recognized as the father of faith, embodies values of leadership, wise decision-making, and strong interpersonal relationships with God and others. Utilizing a qualitative approach based on a literature review of various books and scholarly articles, this research aims to explore the managerial principles derived from Abraham’s life and their applicability in contemporary management contexts.

This study analyzes the exemplary nature of Abraham within the framework of education theological management. Abraham, recognized as the father of faith, embodies values of leadership, wise decision-making, and strong interpersonal relationships with God and others. Utilizing a qualitative approach based on a literature review of various books and scholarly articles, this research aims to explore the managerial principles derived from Abraham’s life and their applicability in contemporary management contexts.

This study investigates the effectiveness of the Guided Inquiry Learning (GIL) model in enhancing students' scientific literacy, particularly in the domain of energy and its transformation. The primary aim of the research was to assess the impact of GIL on students' understanding of complex scientific concepts related to energy, focusing on energy types, transformations, and the conservation law. The GIL model, characterized by active learning, student-centered inquiry, and structured guidance, was implemented through hands-on experiments, observations, and collaborative discussions. The results of the study revealed a significant improvement in scientific literacy, with a 25% increase in post-test scores. The findings suggest that GIL fosters greater student engagement and critical thinking compared to traditional lecture-based methods. Students demonstrated increased confidence and a deeper understanding of energy concepts, making connections between theoretical knowledge and real-world applications. Despite challenges such as time constraints and resource limitations, these obstacles were addressed by adjusting schedules and incorporating virtual simulations to enhance the learning experience. Student feedback was overwhelmingly positive, with participants expressing appreciation for the hands-on nature of the model and the opportunities for peer learning. This study underscores the effectiveness of GIL in improving scientific literacy and suggests that its application could extend to other scientific topics, providing a flexible framework for fostering inquiry and understanding in various educational contexts. Future research is recommended to explore the long-term impact of GIL on other science disciplines and evaluate its broader applicability across different educational settings.

This study explores the influence of Islamic environmental ethics on Corporate Social Responsibility (CSR) and business decision-making, emphasizing how faith-based ethical frameworks guide sustainable practices in contemporary corporate environments. Grounded in the principles of stewardship (khalifah), justice (adl), and collective welfare (maslahah), Islamic ethics provide a holistic model for aligning profitability with moral and environmental responsibility. Using a mixed-method approach that combines survey research and content analysis, data were collected from 50 Shariah-compliant and ethically oriented companies across multiple industries. The survey measured the integration of ethical values into CSR initiatives, while content analysis of corporate reports evaluated transparency, environmental commitment, and ethical disclosures. The findings reveal that organizations adhering to Islamic ethical principles exhibit stronger environmental accountability, higher ethical compliance, and more sustainable long-term strategies compared to secular firms. These companies perceive environmental responsibility as a moral obligation rather than a regulatory requirement, integrating ethical governance into daily operations and strategic planning. The results also highlight that employee engagement and stakeholder trust improve significantly when CSR activities are guided by Islamic values. Furthermore, case studies of Islamic banks and small-to-medium enterprises (SMEs) in Muslim-majority regions demonstrate practical applications of these principles, including the use of zakat and waqf funds for environmental initiatives and community development programs. The study concludes that embedding Islamic ethics into business operations fosters a balance between economic growth, social welfare, and environmental stewardship. It also provides a pathway for strengthening corporate integrity and long-term competitiveness. Future research is recommended to examine the applicability of Islamic ethical principles across different industries and explore their intersection with emerging areas such as green innovation, artificial intelligence governance, and digital finance. Overall, this research underscores the potential of Islamic ethics as a foundation for sustainable business models that harmonize spiritual and economic objectives.

To effectively comprehend human actions, we have developed a Deep Neural Network (DNN) that utilizes inner spatiotemporal non-locality to capture meaningful semantic context for efficient action identification. This work introduces the Top-Heavy CapsNet as a novel approach for video analysis, incorporating a 3D Convolutional Neural Network (3DCNN) to apply the thematic actions of local classifiers for effective classification based on motion from the spatiotemporal context in videos. This DNN comprises multiple layers, including 3D Convolutional Neural Network (3DCNN), Spatial Depth-Based Non-Local (SBN) layer, and Deep Capsule (DCapsNet). Firstly, the 3DCNN extracts structured and semantic information from RGB and optical flow streams. Secondly, the SBN layer processes feature blocks with spatial depth to emphasize visually advantageous cues, potentially aiding in action differentiation. Finally, DCapsNet is more effective in exploiting vectorized prominent features to represent objects and various action features for the ultimate label determination. Experimental results demonstrate that the proposed DNN achieves an average accuracy of 97.6%, surpassing conventional DNNs on the traffic police dataset. Furthermore, the proposed DNN attains average accuracies of 98.3% and 80.7% on the UCF101 and HMDB51 datasets, respectively. This underscores the applicability of the proposed DNN for effectively recognizing diverse actions performed by subjects in videos.

The growing environmental crisis underscores the need for education systems to foster ecological responsibility among students. This study explores the potential for multifaith schools to cultivate environmental moral education through an interreligious pedagogical model. By integrating diverse religious teachings on ecology, the proposed model aims to promote shared moral values for environmental protection and sustainability. The research addresses the gap in existing environmental education, which often lacks an integrated approach that incorporates various religious perspectives. Through a qualitative research design, the study analyzes curricula, observes classroom practices, conducts interviews with educators, and evaluates existing environmental education frameworks in multifaith schools. The study identifies key strategies, including the incorporation of eco-ethics from different religious traditions, project-based learning, and interfaith dialogues, as effective means of fostering ecological responsibility. However, challenges such as balancing doctrinal differences, overcoming biases, and developing inclusive pedagogy remain. The study emphasizes the importance of designing educational content that respects all faiths and promotes intercultural dialogue, thereby encouraging a collective commitment to sustainability. The findings suggest that multifaith schools can serve as powerful platforms for environmental moral education, highlighting the value of integrating religious perspectives into sustainability education. The study concludes with recommendations for incorporating interreligious eco-ethics into curricula and teacher training programs and suggests future research on the long-term impact of interreligious environmental education and its applicability in diverse cultural contexts.

This research aims to develop learning tools based on science process skills on ecosystem materials at SMA Negeri 11 Enrekang. The research focuses on creating teaching modules and learner worksheets (LKPD) that can increase students' understanding and active involvement in biology learning. This study uses a 4-D development model consisting of four stages: definition, design, development, and deployment, with this research limited to the development stage. The methodology used involves analyzing the needs of students and teachers, designing learning tools, and testing the validity and practicality of the developed tools. The validity test involved two expert validators, while the practicality test was carried out by involving teachers at SMA Negeri 11 Enrekang. The assessment is carried out through a questionnaire that measures the validity and practicality of the learning tools. The results showed that the learning tools developed received an excellent validity assessment, with a "very valid" score for the teaching module and "valid" for the LKPD. The practicality test also showed positive results, with the learning tools rated "very practical" by teachers. These findings indicate that science process skills-based learning tools effectively improve students' understanding of ecosystem materials. This research significantly contributes to developing process skills-based learning tools, which can be adapted in other schools. Further research could test the applicability of these devices to other materials and in different schools to expand their application in biology learning.

This study investigates the efficacy of dynamic assignment strategies in enhancing English language proficiency, engagement, and motivation among learners compared to traditional assignment methods. Through a mixed-methods approach, involving quantitative analyses of language proficiency scores and engagement levels, as well as qualitative insights from student perspectives and teacher observations, the research highlights the significant advantages of integrating dynamic assignments in English language learning. Results indicate that students participating in the dynamic assignment group showed statistically significant improvements in overall language proficiency, particularly in speaking and writing skills (p < 0.05). Additionally, these students reported higher levels of cognitive, emotional, and behavioral engagement (p < 0.05), which were positively correlated with their language proficiency improvements (r = 0.62, p < 0.01). This suggests that the more engaged students are in their learning process, the better their language learning outcomes. From the qualitative data, students expressed a greater motivation and interest in learning English, attributing this to the real-world relevance and applicability of the dynamic assignments. Teachers corroborated these findings, noting enhanced active participation, collaboration, and improvements in students’ communication skills and confidence. However, both students and teachers identified challenges, including increased preparation time and the need for clearer guidelines to maximize the benefits of dynamic assignments. The study concludes that dynamic assignment strategies significantly contribute to improving language proficiency and engagement among English language learners. It suggests that addressing the identified challenges could further optimize the effectiveness of these strategies. This research advocates for a shift towards more interactive, relevant, and engaging teaching methodologies in language education to better prepare learners for real-world communication.

Ensuring the preservation of human rights and the coherence of law enforcement's tasks are predicated on the pre-trial provisions of the criminal procedure legislation. As part of its mission to ensure that the criminal justice system is fair, the pretrial facility has put safeguards in place to monitor the effectiveness with which police officers carry out their tasks. All eyes are on the judge's evaluation of the law's applicability in light of pre-trial judgment 4/Pid.Pra/2022/PN.Kla. Normative and empirical theories of law are both used in this study's methodology. Primary data collected from the field and secondary data collected from various relevant legal sources are both used in this study. The study team included a law school professor, a prosecutor from the South Lampung District Prosecutor's office, and a judge from the Kalianda District Court. The court considered the following factors in rendering pretrial decision 4/Pid.Pra/2022/PN.Kla, in accordance with the study's conclusions: Instead of using the seizure reports and records that initially connected the suspect to the South Lampung District Prosecutor's Office ( Respondent) as evidence, the judgment was based on legal, social, and philosophical factors. Beyond that, the applicant was not suspected of being the subject of an official audit by the State Financial Loss Calculation Audit (PKKN). In order to establish a monetary loss to the state, the investigator must explicitly recognize a critical component that forms the foundation or risk of the inquiry. All of the applicant's pretrial requests were therefore granted by the court. The officials tasked with carrying out the pretrial decision's enforcement have finished their task. Kla is based on the multi-stage execution of criminal legislation.

This research delves into the crucial aspect of diversity within generative models, exploring both its understanding and potential enhancement. Diversity in generative models refers to the ability of the model to produce a wide range of outputs that cover the variability present in the underlying data distribution. Understanding diversity is fundamental for assessing the quality and applicability of generative models across various domains, including natural language processing, computer vision, and creative arts. We discusses existing methods and metrics for evaluating diversity in generative models and highlights the importance of diversity in promoting fairness, robustness, and creativity. It explores strategies for enhancing diversity in generative models, such as regularization techniques, diversity-promoting objectives, and novel architectures. By advancing our understanding of diversity and implementing techniques to enhance it, generative models can better capture the complexity and richness of real-world data, leading to improved performance and broader applicability.

Ki Hajar Dewantara’s thinking about educatonal include lifelong learning that adapts to changing circumstances, take a lot of variety sources and consistent with indonesian pancasila dan cultural norms. This concept can been practicing following by merdeka curriculum. Th purpose of this study is to certain Ki Hajar Dewantara’s thinking of values and their applicability in education philosophy with merdeka curriculum. The methods in this study is qualitative descriptive in study literarature on some journal that related. The results of this study show that Ki Hajar Dewantara’s thinking tell about how important education when we can value the student’s freedom, independence dan uniqueness.    

Ki Hajar Dewantara’s thinking about educatonal include lifelong learning that adapts to changing circumstances, take a lot of variety sources and consistent with indonesian pancasila dan cultural norms. This concept can been practicing following by merdeka curriculum. Th purpose of this study is to certain Ki Hajar Dewantara’s thinking of values and their applicability in education philosophy with merdeka curriculum. The methods in this study is qualitative descriptive in study literarature on some journal that related. The results of this study show that Ki Hajar Dewantara’s thinking tell about how important education when we can value the student’s freedom, independence dan uniqueness.    

This research evaluates an English for Business textbook written by Mary Ellen Guffey & Carolyn M. Seefer with a content analysis approach. This study focuses on exploring the structure, content, and learning features in textbooks to assess their suitability to learner needs and stated goals. The examination conducted to assess the textbooks in this research employed a qualitative descriptive approach using the Cunningsworth and Miekley checklist as its foundation. The assessment scale encompasses ratings ranging from 'very good' and 'good' to 'moderate' and 'poor'. The analysis revealed the textbook's effectiveness in facilitating learning through its structured layout, engaging examples, and interactive features. Additionally, contextualization in real business scenarios and sections that promote discussion increase its relevance and applicability. This study offers valuable insights for educators, curriculum developers, and policy makers in selecting and developing ESP textbooks tailored to the specific needs of learners in the business field.

Fraudulent acts are currently flourishing following the era and technology advancement. Laws and regulations are made to anticipate this, but the existing laws and regulations seem like unable to combat the crime amid their increase in occurrences. This research aims to: firstly, to identify law enforcement against the e-commerce-based frauds; and secondly, to identify the obstacles in criminal law enforcement against e-commerce- based frauds. This research was conducted by using normative juridical method through literature research by examining secondary data including legislation, research results, scientific journals and references. The research results describe that the e-commerce- based fraudulent acts in principle are similar to the conventional frauds but differ in the evidences or means of action as the latter uses electronic systems (computers, internet, telecommunications equipment). Therefore, the legal enforcement against this kind of frauds is still under the applicability of the Indonesian Criminal Code and the Law No. 19 of 2016 regarding Amendments to the Law No. 11 of 2008 regarding Information and Electronic Transactions. Further, the law enforcement against the fraudulent acts in electronic-based transactions has been prevented at least by the following five factors, the laws and regulations, law enforcers, infra-structure or facilities that support the law enforcement, community and cultural factors.      

This study aims to describe the learning interest and cognitive learning outcomes of students with the Learning Cycle 7E learning model on environmental pollution material. This research uses a quantitative approach with the type of Pre-Experimental Design and One Group Pretest-Posttest design. The research sample was all students of class X SMA Negeri 1 Antang Kalang. The research instruments included learning interest questionnaire, cognitive learning outcomes test, and learning applicability observation sheet. Questionnaires and tests were given before and after the implementation of the Learning Cycle 7E model, while observations were made during the learning process. Data analysis shows that interest in learning based on the calculation of N-gain testing using excel shows there is an increase but still low. While the cognitive learning outcomes between pretest and postest experienced changes but classically said to be incomplete. This model also shows a high level of applicability, indicating its suitability for the context of biology learning at the high school level.

The integration of Green Internet of Things (Green IoT) systems in agriculture presents a promising solution for addressing critical challenges in water and energy usage. This study investigates the impact of real-time monitoring and data-driven irrigation control on resource optimization in precision agriculture. By incorporating soil moisture sensors, solar-powered IoT devices, and data analytics, the system aims to reduce water and energy consumption, enhancing sustainability in farming practices. The research finds that the Green IoT system can reduce water usage by up to 40% compared to traditional methods, while energy consumption is decreased by approximately 25% through the use of solar energy. The study also explores the advantages of implementing IoT-enabled systems, which ensure precise water delivery, preventing over-watering and under-watering, thereby improving crop yields and reducing waste. Despite these positive outcomes, the research identifies key challenges such as high initial costs, limited infrastructure in rural areas, and concerns related to data security. These barriers hinder the widespread adoption of Green IoT systems, especially in developing agricultural regions. Nonetheless, the findings highlight the potential of Green IoT to foster sustainable agricultural practices by promoting efficient resource use and reducing environmental impact. The study suggests that further research should explore the long-term economic implications of Green IoT adoption and investigate ways to overcome technical and financial challenges. Additionally, expanding the scope of Green IoT to other agricultural sectors, such as livestock farming, could enhance its applicability and overall impact on agricultural sustainability.

Character education has become an important conversation in the context of global education, especially in this modern era. The contribution of ideas by KH Hasyim Asy'ari, on the relevance of character education in the current context, has its own advantages. This article discusses his thoughts which emphasize universal values such as honesty, simplicity and social awareness as the main foundations of character education. This thinking is not only relevant in a traditional context, but also has strong applicability in facing the dynamics of complexity in the modern era. KH's approach. Hasyim Asy'ari in character education emphasizes the importance of forming strong morals as the main foundation in building individuals who are responsible and have integrity. Character education does not only focus on religious values, but also emphasizes the importance of developing moral and ethical aspects that are relevant in everyday life. The purpose of this research is to find out that character education from KH's perspective. Hasyim Asy'ari does not only apply to that era but can also be applied to the modern era. In the modern era full of technological changes and globalization, the values emphasized by KH. Hasyim Asy'ari such as determination, tolerance and justice have deep relevance in facing the complex challenges faced by the younger generation. Character education inspired by his thoughts is able to help the current generation to face changes and challenges that continue to develop.