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This paper examines the violation of the Islamic business ethics principle of amanah (trustworthiness) through a case study of financial statement manipulation by PT Garuda Indonesia in 2018. The company recorded unrealized revenue of USD 239 million as profit, while in fact it was operating at a loss. This action not only violated accounting standards but also breached Islamic values such as amanah (trust), shiddiq (honesty), and involved elements of tadlis (deception) and gharar (uncertainty). Using a qualitative approach and case study method, this paper analyzes documents from the Financial Services Authority (OJK), the Indonesia Stock Exchange (BEI), and Islamic business ethics literature. The findings reveal that this manipulation caused public distrust, administrative sanctions, and reputational damage. This paper recommends implementing Shariah-based corporate governance, ethical auditing aligned with Islamic principles, and strengthening ethical literacy in the business world. Therefore, justice and accountability in business can be upheld in accordance with Islamic teachings.

Kejatmikaan counseling emerged as a unique approach to counseling practice in Indonesia, based on the teachings of Kyai Samin Surosentiko that integrates social and spiritual values. Within the context of Indonesia's cultural diversity, this counseling system aims to combine international theories with local wisdom. This research explores important elements in Kyai Samin's teachings, including self-management, social awareness, and patterns of human relationships. A hermeneutic qualitative method was used to explore the basic philosophy and key concepts underlying Kejatmikaan counseling. The findings show that this approach does not only focus on solving clients' problems, but also encourages self-development and deeper awareness, resulting in individuals behaving positively in daily life. Therefore, Kejatmikaan counseling is expected to be a model of counseling practice that is harmonious with the cultural values of the community. The results of this study include: (1) Basic philosophy, (2) Main concepts, (3) Objectives of Kejatmikaan counseling, (4) Counseling relationships, (5) Counseling techniques.

This research is located at the Youth and Sports Office of Bogor City and is focused on knowing how the process of managing office space, identifying the obstacles faced, and exploring the solutions applied in the management. The method used in this research is descriptive qualitative with a case study approach to obtain a comprehensive picture of the condition of office layout. The subjects in this study were general employees who had direct involvement in the management and utilization of work space. Data collection techniques were conducted through observation, interviews, and documentation. The findings of this study indicate that spatial management has not been running optimally, as seen from the inefficient spatial arrangement, limited workspace capacity, and not maximizing the utilization of comfort support elements such as lighting, air ventilation, and aesthetic aspects of the room. The main obstacle found is the physical condition of the building which is an old building and is not fully in accordance with the current office spatial needs. Efforts made by the agency include a needs assessment in the budgeting process based on applicable public service needs standards, as well as maximizing the use of available space to support service efficiency and effectiveness. Therefore, the results of this study are expected to be a reference and consideration for agencies in developing their office space.

The phenomenon of online gambling has become a serious concern in Indonesia, as it provides very easy access for all groups, including teenagers and underage children, to engage in gambling practices. This study aims to examine and analyze the punishment for online gambling offenders from two perspectives: Indonesian positive law and Islamic law. Under national law, Article 303 of the Indonesian Criminal Code (KUHP) regulates criminal sanctions for gambling in any form, including digital formats. Meanwhile, Islamic law strictly prohibits all forms of gambling due to elements of speculation (gharar), one-sided loss, and its contradiction with moral values. This study uses a qualitative approach through literature review by analyzing legal sources such as the Criminal Code, legislation, hadiths, as well as fiqh and tafsir literature. The results show that both Islamic law and national law share common ground in prohibiting gambling and imposing sanctions, although they differ in their methods of implementation. Firm law enforcement and preventive measures are necessary to protect society, especially the younger generation, from the harmful impacts of online gambling.

This study aims to analyze the transformation of marketing elements in the digital era and how sharia values can be integrated to support business sustainability. Using a literature study method, this study found that digitalization has changed the structure of the marketing mix (7P), creating new challenges and opportunities that demand ethics and fairness in marketing practices. Sharia values such as transparency, honesty, and trustworthiness are very relevant to be applied in digital marketing, both in the context of halal products, ethical distribution, educational promotion, and services based on Islamic values. The integration of sharia principles in digital marketing has been proven to support business sustainability from an economic, social, and environmental perspective, creating a business ecosystem that is not only profitable but also ethical and oriented towards the welfare.

This study aims to improve student learning outcomes in Grade XI ATPH 3 of SMK Negeri 1 Purwosari in the subject of Vocational Expertise Concentration on fertilization elements by implementing the cooperative learning model type Teams Games Tournament (TGT) using the interactive media Bamboozle. This research is a Classroom Action Research (CAR) conducted in two cycles, each consisting of planning, action, observation, and reflection stages. Data were collected through learning outcome tests, observation, and documentation. The results showed that the implementation of the TGT model supported by Bamboozle media improved students’ average scores from 54.55 in the pre-cycle to 72.73 in cycle I and 81.82 in cycle II. The percentage of mastery learning increased from 6% to 39% and then to 82%. The use of TGT combined with Bamboozle was proven effective in enhancing students’ learning outcomes, engagement, and motivation. Thus, this strategy is recommended as an alternative interactive and engaging learning method in vocational subjects at vocational schools.

Bibliometric analysis is a method for examining metadata derived from articles or journals, including information such as citations, authors, publication years, and countries (Andres, 2009). This analysis consists of three main stages: data collection, analysis, and communication. In the initial stage, data were collected using the Publish or Perish (PoP) application, drawing from the Scopus database with the keyword “technopreneurship” for the period 2014–2024. This study aims to explore the research landscape in the field of technopreneurship and technology-based entrepreneurship published in Scopus. For the query process, the search string TITLE-ABS-KEY ("technology entrepreneurship") was used to identify documents containing significant elements such as printed books, e-learning, and database systems that indicate co-occurrence within technology entrepreneurship literature.

This research explores the impact of consumer satisfaction on brand building within the rural health industry in Sichuan, focusing specifically on the elderly population in the context of the silver economy. It identifies key factors influencing consumer satisfaction, including quality of service, customer support, and community engagement. The study highlights how high-quality healthcare tailored to the needs of older adults fosters trust and loyalty, while adequate customer support enhances the overall experience by addressing specific concerns. Furthermore, community engagement creates a sense of belonging, increasing health service satisfaction. The findings suggest that healthcare providers can strengthen their brand by prioritizing these elements, leading to better health outcomes and increased consumer loyalty among 375 local Sichuan senior citizens

Tourism potential in Pacitan Regency serves as a major attraction for both domestic and international visitors. Located on the eastern southern coast of Java, Pacitan is widely recognized for its prominent beach destinations. Among them, Watu Karung Beach stands out as a favored site, particularly among international tourists drawn to its surfing opportunities. This study aims to identify the potential of Watu Karung Beach based on the 4A elements of tourism: Attraction, Accessibility, Amenities, and Ancillary services. A descriptive qualitative method was employed, utilizing literature review, observation, and documentation as data collection techniques. The findings indicate that Watu Karung Beach possesses strong potential in terms of natural attraction and tourism activities. However, supporting facilities and ancillary services remain limited and require further development to enhance visitor comfort and the destination’s competitiveness. The study recommends strengthening infrastructure, improving tourist information services, and diversifying tourism activities as strategic steps toward promoting sustainable tourism development.

English proficiency is vital for academic and professional success in Indonesia, but students often struggle with writing. Descriptive text composition is challenging due to its intricate structure and linguistic elements. To overcome these challenges, the researcher suggests utilizing the Miro Application, a digital whiteboard tool known for fostering interactive collaboration and effectiveness in dynamic learning activities. The study aims to assess Miro's impact on enhancing 8th grade students' descriptive text writing skills at SMP Negeri 2 Sutojayan. The study utilizes a quantitative experimental approach, specifically a pre-experimental design, conducted at SMP Negeri 2 Sutojayan over one month, from November to December 2023. The population includes all 8th grade students, with a purposive sample of 31 students from a single recommended class. This research, conducted with 8th-grade students at SMP Negeri 2 Sutojayan, employed a one-group pre-test post-test design. Data analyses covered normality, homogeneity, and paired sample t-tests. Normality test values (0.095 and 0.088) aligned with good data distribution. Homogeneity test (0.067) affirmed data homogeneity, indicating methodical soundness. The hypothesis test for Miro Application based learning impact yielded a significant result (0.000 < 0.05). Miro Application significantly affected post-test scores, presented digitally via mobile phones. Finally, The Miro Application demonstrated effectiveness in enhancing descriptive text writing skills.

Film serves not only as entertainment but also as a medium for conveying messages through verbal interactions between characters. In pragmatics, illocutionary acts are central to understanding a speaker’s intention within a given context. This study aims to describe and analyze the types and functions of illocutionary speech acts in the Indonesian film Komang (2025) by Naya Anindita, which portrays a love story across religious and cultural boundaries. Using a descriptive qualitative approach, data were collected through observation and transcription of dialogue from the film. The analysis is based on Searle’s classification of illocutionary acts: representatives, directives, expressives, commissives, and declaratives. The findings reveal that all five types appear in the film, each playing a role in shaping interpersonal dynamics, emotional tension, and cultural values. Directive and expressive acts are the most dominant, reflecting intense emotional exchanges and social interactions. Commissive and declarative acts highlight commitment and authority, contributing to the narrative progression and cultural identity negotiation. The study concludes that illocutionary acts in films can represent social conflicts and cultural expressions, and recommends further research on other films with varied genres and contexts. The integration of multimodal elements is also suggested to enrich the analysis of meaning in audiovisual texts.  

In the ever-evolving digital age, the dissemination of personal information through social media has become an important issue, especially for journalists. One form of crime that has emerged is doxing, which is the collection and publication of a person's personal data for the purpose of intimidation. The doxing case against Ni Luh Anggela, a journalist in Indonesia, by the Instagram account @greschinov, is in the spotlight because it shows the vulnerability of journalists to cyber attacks. This study aims to analyze the criminal law protection available to Ni Luh Anggela and the legal steps she can take. The method used is normative juridical with a statutory approach and literature study. The results showed that the act of doxing by @greschinov fulfilled the elements of a criminal offense according to the Electronic Information and Transaction Law and the Personal Data Protection Law.

Compliance in paying taxes is a crucial element in maintaining the stability and sustainability of state revenues. Taxes as the main source of state financing require active participation from every Taxpayer in fulfilling their obligations. However, in practice, there are still many Taxpayers who experience obstacles in fulfilling these obligations, resulting in tax debt. This article aims to identify the types of tax debts that commonly occur in Indonesia and to analyze the legal and administrative consequences that can arise due to negligence or non-compliance in implementing tax obligations. This study uses a qualitative descriptive approach, by describing in detail the factual conditions based on secondary data and literature reviews. The results of the study indicate that tax debts can arise in various forms, including underpayment, late payment, or debts arising from audit results. The consequences faced by Taxpayers due to tax debts can be in the form of administrative sanctions such as interest, fines, and increases, as well as potential criminal sanctions if elements of intent or tax crimes are found. The conclusion of this article emphasizes the importance of understanding, awareness, and compliance of Taxpayers to avoid legal risks and financial burdens due to tax debts. The recommendations provided include the need to improve tax education for Taxpayers and optimize the role of tax authorities in providing guidance, supervision, and law enforcement proportionally.

Reading ability is a fundamental skill that plays a crucial role in education, as it significantly contributes to students’ academic achievement and intellectual development. This study aims to analyze the reading skills of seventh-grade students at SMP IT Robbani Indralaya, focusing on both mechanical and comprehension aspects. The research employed a descriptive quantitative method by distributing questionnaires to 19 student respondents. The questionnaire instrument was designed based on two main aspects: mechanical skills (letter recognition, linguistic elements, and slow reading speed) and comprehension skills (understanding text meaning, evaluating content, and flexible reading speed). The analysis results showed that the majority of students were in the “Good” category (63.16%), while the rest were in the “Fair” category (36.84%). There were no students in the “Very Good” or “Poor” categories. Internal factors such as motivation and reading interest, as well as external factors such as family support and school facilities, were found to influence students' reading skills. This study recommends the implementation of continuous and collaborative literacy development efforts involving students, teachers, schools, and families to improve reading skills comprehensively.    

Students are the next generation of the nation and need to be equipped with information or news that is up-to-date and contains positive and motivating values. This can be influenced by the use of good and correct language in providing information that can be accounted for its truth. The lack of critical reading literacy can affect the application of values ​​and mindsets of each individual. The development of increasingly sophisticated technology also has positive and negative impacts, especially in the use of inappropriate language that has an impact on misunderstandings related to the intent and purpose of information. In addition, the news presented does not match the elements of the news text, causing chaos, misunderstanding, and the emergence of hoax news that is easily spread to the public. This study aims to help students analyze the structure and language that is good and correct in the news text used as a learning resource. This study is also expected to provide both theoretical and practical benefits. Theoretically, the results of this study can be one of the literature on news texts that contain linguistic analysis found in online newspaper media. In addition, this study does not only discuss language, but also provides information or understanding regarding the characteristics of each online newspaper media that can be considered as a learning resource in schools. Practically, the results of this study are expected to be useful for teachers to understand and meet students' needs according to the competencies to be achieved in the learning process. In addition, the results of this study are expected to prevent language errors, especially in news texts so that the information conveyed can be well received by the public, especially students.

The concept of corporate social responsibility (CSR), also known as CSR, encompasses economic, social, and environmental elements. According to Islamic business ethics, CSR is seen as a moral and spiritual duty that is in line with the Qur'an and Sunnah. The purpose of this study is to explore the implementation of CSR in the context of Islamic values. To achieve this goal, this study uses a qualitative research method. The results of the study indicate that from an Islamic perspective, CSR is not only focused on achieving profits, but also encouraging businesses to contribute significantly to the welfare of society and environmental preservation. In CSR practices, Islamic principles such as honesty (shiddiq), amanah, responsibility (mas'uliyyah), and virtue (ihsan) are the basis. In addition, the values ​​of tauhid, justice (adl), and balance (mizan) serve as guidelines in designing an ethical company. The concept of corporate social responsibility (CSR), also known as CSR, encompasses economic, social, and environmental elements. According to Islamic business ethics, CSR is seen as a moral and spiritual duty that is in line with the Qur'an and Sunnah. The purpose of this study is to explore the implementation of CSR in the context of Islamic values. To achieve this goal, this study uses a qualitative research method. The results of the study indicate that from an Islamic perspective, CSR does not only focus on achieving profits, but also encourages businesses to contribute significantly to community welfare and environmental preservation. In CSR practices, Islamic principles such as honesty (shiddiq), amanah, responsibility (mas'uliyyah), and virtue (ihsan) are the basis. In addition, the values ​​of tauhid, justice (adl), and balance (mizan) serve as guidelines in designing ethical companies.

This research aims to analyze Imam Abu Hanifah's thoughts on salam transactions from an Islamic legal perspective. A salam transaction is a form of sale recognized in Sharia, where payment is made in advance, while the goods are delivered at a later date. This research uses a literature review method with a descriptive analysis approach, examining primary and secondary sources related to Imam Abu Hanifah's thoughts on salam. The results of the research show that Imam Abu Hanifah paid special attention to the valid conditions of salam transactions, with the aim of protecting the rights of both parties and preventing disputes. His thoughts emphasize the importance of clear specifications of goods, delivery time, and price, as well as the prohibition of practices that contain elements of gharar (uncertainty).

This research was motivated by problem of purchasing decisions (Eban Watan Women’s Studio of Ian Tena Village, Sikka Regency). This study aimed to; (1) figure out the description of purcasing decisions, promotion, and location of the Eban Watan Farmer women’s groph studio; (2) analize promotion and lokation ond procasing both partially and simultaneously. The population in this study were all consumers who made procases of ikat weaving at the Eban Watan Farmwr Women’s Group Studio Ian Tena Village with a sampling of 70 people using The Non-Probability Sampling method which mean that the elements in the population did not heve an inherent probability of being slected as a subject person. Data were collected through questionnaires and analized using descritive and inferential statistical methods, namely multyple linear regrenssion. Hypothesis testing was done through F and t-tests. Descritive analysis showed that the varyables of buyer decisions, promotions and locations were categorized as good. The statical results of the t-test sha effect ond purcahasing decisions. The result of the F test showed that simultaneously all independent variables had a significant effect on purchasing decisions. Tha coefficient of determination that the contributiont of the promotion variable and the location variable to the purcases decision of the weaving studio Eban Watan Ian Tena Village, Sikka Regency was 49,9%, while it was infulenced by outher factors outside the research variables.

With 65 million entities, micro, small, and medium enterprises (MSMEs) form the backbone of the Indonesian economy, contributing around 61% of the country's gross domestic product (GDP) and employing 97% of the working population. Despite their strategic role, most MSMEs still face various challenges, such as low adaptability to changes in the business environment, lack of planning strategies, minimal innovation, and limitations in utilizing technology. On the other hand, current consumer behavior increasingly demands quality products and practical services, including in terms of payment systems. Along with the development of the digital era, non-cash payment systems, such as e-money and QR codes, have experienced rapid growth and become important elements in encouraging financial inclusion and transaction efficiency. QRIS (Quick Response Code Indonesian Standard) is present as an innovative solution that allows MSMEs to make transactions quickly, safely, and easily by simply scanning a QR code. Realizing the importance of utilizing this technology, the community service (PkM) team conducted training activities on the creation and use of QRIS for the "Zea Ice" Orange Juice micro business actor in Deltasari Indah, Sidoarjo, East Java. This activity includes QR code creation, printing, and attaching barcodes to kiosks, as well as technical education related to their use. This initiative is expected to increase transaction efficiency, encourage the implementation of digitalization, and increase the competitiveness of MSMEs in an increasingly competitive market.

This study aims to explain the concept of religious moderation, examine its implementation within the context of Islamic Religious Education, and identify examples of religious moderation practices in Indonesia. The research employs a phenomenological method and is categorized as a literature study, utilizing secondary data from various documents. Data collection was conducted online, and data analysis followed an interactive model. The findings reveal that religious moderation is a perspective on religiosity that emphasizes tolerance. The main principle of moderation is the pursuit of balance, marked by a tolerant attitude. In Islamic education, religious moderation is interpreted as a moderate Islamic educational concept that focuses more on the quality of instruction. The Islamic teachings delivered emphasize beneficial and peaceful values. Therefore, promoting a moderate understanding of Islam in various educational institutions is essential. Religious moderation practices in Islamic education have been implemented across various institutions in Indonesia, both formal and non-formal, through training programs. Several elements applied include an inclusive curriculum, interfaith dialogue, respect for diversity, and efforts to prevent radicalism.