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Taxes are the main fiscal instrument in modern states, serving various strategic functions such as budgeting, regulation, stability, and income redistribution. Taxes are not only a source of state revenue but also a tool to encourage economic growth and the equitable distribution of welfare. In the context of Islamic economics, taxes have a different position but are not fundamentally contradictory. Islam recognizes the concept of levies such as zakat, kharaj, jizyah, and ushr, which have similar objectives to modern taxes, namely for the welfare and social justice. This research uses a qualitative method with a literature study approach to analyze the alignment between the function of taxes in modern states and the principles of Islamic economics. Data were collected through a literature review from relevant academic sources. The research results show that although there are differences in mechanisms and characteristics, there is a common ground in the main goal, which is the welfare of society. Taxes can be accepted in Islamic economics as long as they are collected fairly, transparently, proportionally, and used for the public good. Further analysis indicates that the principles of maqashid sharia can serve as an important reference in modern tax reform to better align with Islamic values. The conclusion of this study emphasizes the importance of integrating Islamic economic principles into the tax system to create social justice, fiscal efficiency, and sustainable development. This research is expected to provide theoretical and practical contributions to the development of a tax system based on Sharia values in the contemporary era.

This study focuses on the production of herbal tea made from avocado leaves (Persea americana Mill.) and explores its potential as a health-promoting beverage. Avocado leaves are known to contain various bioactive compounds, including flavonoids, tannins, and saponins, which have antioxidant, antidiabetic, and antihypertensive properties. The production process involves selecting healthy leaves, washing, drying using a low-temperature oven (50–60°C), and grinding the dried leaves into powder. The final tea product was tested organoleptically to assess its taste, aroma, and color, and phytochemically to confirm the presence of bioactive compounds. The organoleptic test results showed that the tea has an acceptable flavor and aroma, while phytochemical tests confirmed the presence of beneficial compounds. Consumption of avocado leaf tea demonstrates potential as a functional beverage that may contribute to lowering blood pressure and blood sugar levels, as well as providing a calming effect. The findings of this study are expected to serve as a reference for the development of value-added herbal products derived from local raw materials. Such products could support efforts to improve public health and encourage the diversification of functional beverages within the community, providing both health and economic benefits for local populations.

This article discusses the role of sea fences as an instrument of national defense within the framework of the Archipelago Outlook. Sea fences are seen as a strategic line of defense against various threats in Indonesia's maritime territory. With a descriptive-qualitative approach and secondary data from online news, this article reviews the function of sea fences in strengthening the sovereignty and unity of the country's territory. The findings show that sea fences are not only physical, but also geopolitical symbols that internalize the values ​​of Pancasila and the 1945 Constitution.

This study examines how colonial power is articulated through the form, spatial layout, and symbolism of Bogor Palace, and how post-independence transformations in function and discourse shape its new identity. As a colonial architectural legacy, Bogor Palace holds historical significance and reflects power dynamics, cultural representation, and spatial acculturation in both colonial and postcolonial contexts. The research highlights the importance of reassessing colonial architecture as a medium for representing power and ideology, especially in buildings that remain national symbols. Using a qualitative approach with literature review and visual analysis, the study applies Michel Foucault’s theory of power and discourse to reveal embedded power structures, and Erwin Panofsky’s iconography and iconology to decode visual symbols and meanings. Findings show that the neoclassical European style of the palace reflects colonial dominance, yet its adaptation through local materials, construction techniques, and climate-responsive elements indicates a complex process of acculturation. Initially marginal, local culture becomes integrated into the building’s design. After independence, the palace was resemanticized from a colonial icon to a national emblem, illustrating a shift in identity and power narratives. Today, restoration efforts not only preserve its historical value but also reaffirm role as a dynamic cultural space shaping Indonesia’s collective memory.

This study aims to analyze the dynamic relationship between population density, Gross Regional Domestic Product (GRDP) per capita, and regional economic inequality in Indonesia over the period 1995–2024. Regional inequality is measured using the Gini Ratio as a key indicator. A quantitative method with a time series approach is employed using the Vector Autoregression (VAR) model. The analysis includes unit root testing, optimal lag selection, VAR estimation, impulse response function (IRF), variance decomposition, and Granger causality testing. The results show that population density has a positive effect on regional inequality, while GRDP per capita has a negative effect. However, both variables are statistically insignificant. The impulse response analysis indicates that a shock in population density tends to increase inequality in the short term, whereas a shock in GRDP per capita tends to reduce inequality. The Granger causality test reveals that population density regional inequality, while GRDP per capita does not have a significant causal effect. Overall, the findings suggest the importance of equitable economic development and population control policies in reducing regional disparities in Indonesia.

Inequality in wealth distribution is a serious problem in the modern economic system. The gap between high and low income groups continues to widen, triggering various social problems. In the perspective of Islamic economics, zakat, infaq and waqf are present as instruments that not only have worship values, but also significant social and economic functions. This study aims to analyze the contribution of these three instruments in reducing the inequality of wealth distribution in society. Through descriptive qualitative approach and literature study, this research examines various literatures and secondary data obtained from zakat, infaq, and waqf management institutions in Indonesia. The results show that zakat, infaq, and waqf are able to act as effective wealth redistribution tools, improve the welfare of vulnerable groups, and strengthen social cohesion. These three instruments are proven to be a systemic solution in creating a more equitable economic balance. Therefore, accountable, professional, and trustworthy management is needed so that the socio-economic potential of zakat, infaq, and waqf can be optimized in supporting the creation of social justice according to Islamic teachings.

The social identity of the Osing indigenous youth in Banyuwangi faces major challenges due to the influence of globalization that often affects local culture. This study aims to explore the role of traditional schools as a political identity space in shaping and reflecting the social identity of Osing youth. Using a qualitative approach and ethnographic methods, this study explores the experiences of youth in their involvement in the Pesinau traditional school. The findings show that traditional schools function not only as a place to preserve local cultural values, but also as a forum for building collective awareness, strengthening identity, and becoming a cultural protection from global domination. Identity as Osing youth is not obtained automatically, but is formed through a process of reflection, active participation, and negotiation of meaning in daily cultural activities. Traditional schools support the transformation of local values into adaptive contemporary expressions through the use of digital media, art, and education that are appropriate to the context. In this way, traditional schools play an important role as institutions in maintaining the continuity of cultural identity while creating innovative spaces for indigenous youth to face the challenges of the modern era.

This study aims to produce animated video based learning media using the Canva application for class VII students of mts Miftahul Huda Karangsono Ngunut Tulungagung. Development is an effort carried out systematically to produce products toimprove skills and insights. Animated video learning media functions as a tool in the learning process that is intended to convey messages and can prooke students thoughts feelings and desires to learn. Canva is an alternative graphic desaign media that can be used in creating learning materials to create a more interesting and enjoyable learning process. The research uses research and development methods (Research and Development) with the ADDIE model. The subjects of the study were students of class VII MTs Miftahul Huda Karangsono Ngunut Tulungagung. Data collection techniques are feasibility data which includes validity, practicality, and effectiveness. Data analysis techniques include student needs analysis techniques, media feasibility, validity, practicality and media effectiveness. The results of research and development of animated video based learning media using the canva application showed positive result, the media was declared suitable for use. Based on the validity of media experts (80%) and material ezperts (96,1%), the media was also declared practical by teachers with questionnaire and observation results of (90%) and (87,5%). In terms of effectiveness, the media was able to improve student learning outcomes with classical completeness of 83,3% (small scale) and 85,71% (large scale), and received a positive response from students with a percentage of (92,4%) and (86,38%). Thus, the development of animated video based learning media using the canva application has proven to be feasible for use in the learning process. The validation results from media and material experts show a high level of validity, while the reesults of observations and questionnaires show that this media is practical for teachers to use and interesting for students. In addition, the effectiveness of the media is shown through increased student learning outcomes and high positive responses. Therefore, the development of animated video based learning media using the canva application can be an alternative in delivering material, especially in social studies subjects in class VII MTs.   

This study investigates how Islamic da’wah can serve as a strategic instrument in strengthening civic engagement within democratic societies. Civic engagement is the active participation of citizens in public life, including policy-making, government oversight, and involvement in solving social problems. It is a crucial element in maintaining a fair and participatory democratic system. In the context of Muslim communities, Islamic da’wah not only aims to convey religious teachings but also seeks to instill universal values such as justice, equality, consultation (shura), empathy, and social responsibility—principles that form the foundation of democratic life. This research uses a descriptive qualitative method with a library research approach. Data were gathered from secondary sources such as books, academic journals, and relevant articles related to Islamic da’wah, civic engagement, and democracy. This method was chosen to allow for a comprehensive and systematic analysis of the social function of da’wah without conducting field observations or direct interviews. The results of this study show that Islamic da’wah, when practiced contextually and inclusively, can build critical social awareness, encourage public participation, and strengthen constructive social dialogue. Digital da’wah, Islamic value-based social campaigns, and the proactive role of preachers as agents of change become key elements in bridging Islamic teachings with democratic values. Furthermore, participatory da’wah empowers marginalized groups to become more involved in public discourse. Therefore, Islamic da’wah emerges not only as a spiritual medium but also as a cultural force that supports the development of a just, democratic, and civilized civil society.

This study aims to conduct an analysis of the management information system implemented at the community health center (Puskesmas). In fulfilling its operational functions, Puskesmas typically utilizes a management information system to support data processing and the delivery of healthcare services. To enable healthcare personnel to perform their duties more effectively and efficiently, the system must operate in an optimal condition. Ensuring such efficiency requires a systematic evaluation to identify existing issues, thereby allowing for targeted improvements and further system development. The evaluation was carried out using a heuristic evaluation approach focused on usability aspects, referencing ten standard indicators. Data were collected through the distribution of questionnaires to clinical staff at Puskesmas. The results of the analysis identified 15 usability-related issues distributed across 4 key usability aspects. These issues were subsequently categorized into low and medium priority levels for improvement. The findings from this study may serve as a foundation for system refinement, feature enhancement, and overall development of the management information system at Puskesmas Depok I, Sleman, ultimately aiming to improve user experience in terms of accessibility and operational convenience.

This study investigates category shifts in the Indonesian subtitle translation of The Lion King (2019) using a combination of qualitative and quantitative methods. Drawing on Catford’s Category Shift Theory (1965), the research identifies four types of shifts—structure, class, unit, and intra-system—within the film’s subtitles. The data, collected through documentation and note-taking techniques, were analyzed to determine the nature and frequency of each shift type. The findings show that structure shifts are the most dominant (54%), followed by unit shifts (21%), class shifts (18%), and intra-system shifts (7%). These shifts demonstrate the translator’s strategy in adapting the source language to suit the target language's syntactic and semantic norms. By focusing on the linguistic and functional aspects of subtitle translation, this research highlights the importance of translation shifts in maintaining clarity, naturalness, and audience engagement in cross-linguistic audiovisual media.    

This study investigates the linguistic expression mendokusai as used by the character Nagi Seishirou in the anime Blue Lock: Episode Nagi, examining how this phrase reflects his personal attitude and patterns of social behavior. Mendokusai, commonly found in Japanese youth language, conveys meanings such as “bothersome,” “annoying,” or “too much trouble,” and is often associated with a passive or indifferent tone. Adopting a pragmatics and sociolinguistics framework, this research analyzes the function of the expression within the character’s dialogue and its role in shaping Nagi’s identity as a so-called “lazy genius.” Employing a descriptive qualitative method, the study closely examines selected scenes in which Nagi uses mendokusai across different social and emotional contexts. The findings suggest that Nagi’s repeated use of the phrase is not merely habitual but a deliberate linguistic strategy that highlights his aversion to social expectations, preference for simplicity, and effortless self-assurance. This research demonstrates how the recurrence of a single expression can serve as a significant marker of character identity and behavior, especially in contemporary portrayals of Japanese youth.

This study examined efforts to optimize the functions and roles of the Regional People's Representative Council (DPRD) of Pemalang Regency in overseeing policies related to the use of the Regional Revenue and Expenditure Budget (APBD). The optimization focused on strengthening the oversight mechanisms, enhancing the technical capacity of the DPRD, and improving inter-institutional coordination to support accountable budget governance. The study was motivated by the persistent weaknesses in legislative oversight, as evidenced by various findings of budget irregularities, including overpayments, misuse of grant funds, and unilateral budget decisions by the executive. A descriptive qualitative approach was used, with data collected through in-depth interviews with members of Commission C, the Budget Committee, and expert staff from the DPRD Secretariat, as well as through document analysis. The findings indicated that the implementation of DPRD’s oversight functions had followed formal mechanisms such as the evaluation of the accountability report (LKPJ) and the discussion of the General Budget Policy and Provisional Budget Ceiling (KUA-PPAS). However, the oversight had not been optimal due to limited access to information, insufficient technical capacity, and weak inter-agency synergy. The DPRD had formulated several optimization strategies, including internal capacity building, the use of digital information systems (SIPD), and strengthening coordination with the Audit Board (BPK) and the regional inspectorate. Therefore, optimizing the DPRD’s oversight function required systemic improvements encompassing institutional capacity, information transparency, and active public involvement in monitoring regional budgets.  

This article will examine a concept of public space from Jurgen Habermas' perspective with a focus on the dynamics of human social interaction as social creatures in the broad public space zone. Through a detailed analysis of Jurgen Habermas' thoughts, this article will answer how a public space has a function as an arena where individuals and groups will participate in public discourse, such as forming recreational activities, forming academic activity venues, building social and cultural activities. , initiating a mindset in the form of opinions, ideas, ideas, discussions, and together building a context. Apart from all that, this article will also describe the challenges faced by contemporary public space zones in the digital and globalization era, focusing on the application of Jürgen Habermas' public space concept which offers a rich analytical framework for understanding the dynamics of social interaction in the context of modern society. Thus, it is hoped that writing this article will be able to contribute to the development of theory, reasoning and practice that is relevant to contemporary issues surrounding public space, such as the situation of public space as conceived from Jurgen Habermas' perspective.

Abstract This study examines the representation of Islam in the architecture of the KH Hasyim Asy'ari Indonesian Islamic Museum as a symbol of preserving Islamic history and culture in Indonesia. Using a descriptive qualitative method, this study identifies the symbolic and philosophical elements contained in the facade, interior, and circulation of the museum space. The results of the study show that the museum architecture adopts a post-modern style with a triangular pyramid shape that tapers upwards, symbolizing the majesty and sustainability of Islamic civilization. The concept of postmodern space is applied, with unclear boundaries between spaces, creating a continuous visual and functional flow, while providing a harmonious spatial experience for visitors. The arrangement of space and circulation utilizes the principle of postmodern space, where spaces appear separate but remain visually and functionally connected, reflecting diversity and inclusivity in the concept of Islam. The representation of Islam on the museum facade is depicted through a motif that resembles santri sungkem to kyai, a symbol of respect and closeness to religious teachings. The pyramid shape not only adopts world architectural designs, but also has a philosophical meaning related to the majesty, identity, and heritage of Islamic civilization in Indonesia. This study confirms that museum architecture is not only a work of visual art, but also a symbol of Islamic identity that is profound and historically and culturally meaningful.  

The rapid advancement of technology today encourages every human being in matters related to the field of industrial or machinery needs, which has a function as a power transfer from the driving force (diesel engine or electric motor dynamo) to the engine to be driven, Gearbox is a component of a machineconsisting of a house for gears, In one of the uses of machine construction and in some components often involves professional welding techniques, one of which is welding using electric arc / Shielded Metal Arc Welding (SMAW), the selection of appropriate welding current parameters affects the strength and changes in the mechanical properties of a metal. The current used is too low will cause the difficulty of igniting the electric arc, and the electric arc that occurs is unstable, this test wants to examine using high carbon steel, namely JIS S45C STEEL (ASTM 1045) in the application for gears on the Gearbox through SMAW weldingusing electrodes (E11018-G) Ø3.2 mm with current variations of 90 A, 100 A and 110 A, and see its mechanical properties of NDT testing, tensile testing, and impact testing (charpy). The NDT test results obtained no indication of cracks in the variations of 90, A, 100 A and 110 A and the porosity indication only occurredin the variation of 100 A, in the Tensile test test obtained good results in the current variation of 90 A and the less good occurred in the variation of 100 A. In the Im test test, the results of the NDT test were obtained.

Green architecture is one way to create a house or building that is environmentally friendly. One element that can be applied to realize green architecture is by making efficient use of recycled materials and development efforts by paying attention to good environmental carrying capacity, namely the use of used materials can be one solution to overcome sustainability problems. One reaction to the environmental crisis is the emergence of the concept of green architecture or green architecture which leads to sustainable design and awareness of energy and ecology in managing an environment. This study examines the application of green architecture in the residence of architect Ridwan Kamil known as the Bottle House. The Bottle House is a house that is designed to have a balanced reciprocal relationship with its environment. The use of used bottles is one design idea that helps reduce waste in Indonesia and can also be an alternative material that is not only functional but also aesthetic. Creatively, the bottle house shows how art and design can influence people's mindsets.

The Majapahit Surya Ornament is an ornament in the form of a sun decoration with a circular center and the outermost part forming the rays of the sun. The center is circular and has been divided into eight rooms with one room on the middle side. The Majapahit Surya Ornament is found in the Trowulan Museum and the Great Mosque of Demak. This ornament is a symbol of Hindu-Buddhist cosmology during the Majapahit era, which was adapted into a symbol of monotheism in the Islamic tradition during the Demak Sultanate. This study uses a three-form cultural approach: ideas, activities, and artifacts to analyze the transformation of ornaments in terms of philosophical meaning, social function, and physical form. The results of the study show that in the Trowulan Museum, this ornament is maintained in its original form to symbolize harmony and divine power, while in the Great Mosque of Demak, this ornament has undergone modifications in meaning and technique according to Islamic-Javanese values. This finding reveals the process of harmonious cultural acculturation between Hindu-Buddhist and Islam in Java, while also emphasizing the relevance of the Majapahit Surya ornament as a symbol of the rich and dynamic cultural heritage of the archipelago.

This study identifies the role of shamans in local wisdom-based wellness tourism in Belumbang Tourism Village, Kerambitan Sub-district, Tabanan Regency. Shamans as traditional spiritual figures play an important role in wellness practices that combine physical healing, spiritual rituals and local ecological understanding. Using observation and interview methods, this research was analyzed based on the six dimensions of wellness in the Extended Wellness Model (Mueller & Kaufmann, 2001), and supported by data from the Global Wellness Institute (Yeung & Johnston, 2018) and the authors' perceptions of shamans. The results show that shaman practices support all dimensions of wellness, especially the spiritual, physical and environmental aspects. Travelers gain benefits such as traditional massages, herbal concoctions, and inner peace through rituals that touch on emotional and mental aspects. Shamans also play a role in educating tourists about the harmony of humans and nature through the responsible use of resources. Thus, shamans not only function as healers, but also as guardians of local culture and tourist attractions that strengthen village identity and support sustainable health and culture-based tourism.

This study aims to evaluate the implementation of the main tasks and functions of financial management in the General and Finance Section of the Tanjungpinang City DPRD Secretariat, with a focus on identifying obstacles and formulating strategic solutions to improve the efficiency of financial management. Using a descriptive qualitative approach, data were collected through interviews, and analysis was carried out based on Edward III's policy implementation theory which emphasizes four key variables: communication, resources, disposition, and bureaucratic structure. The results of the study indicate that the implementation of the main tasks and functions is running quite well, supported by effective internal communication, the availability of human resources, budget, and infrastructure, as well as a bureaucratic structure that still faces challenges, such as minimal technical training and vacancies in functional positions that have an impact on bureaucratic effectiveness. Capacity building and structural arrangements are needed so that financial management can run more optimally, accountably, and in accordance with the principles of good governance.