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This study aims to analyze the authority structure between the Ministry of Maritime Affairs and Fisheries (KKP) and Regional Governments in managing coastal areas through marine spatial utilization following the enactment of Law Number 6 of 2023 concerning the Stipulation of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into Law. The main instrument studied is the Confirmation of Conformity of Marine Spatial Utilization Activities (KKPRL), which functions as a licensing instrument and a control mechanism to ensure that marine spatial utilization activities remain directed, integrated, and aligned with the principles of ecological, social, and economic sustainability. The research approach used is a juridical-empirical approach with a qualitative descriptive analysis method. Through this approach, the research not only examines legal norms but also captures the practice of implementing authority in the field. The results show that although the Job Creation Law is oriented towards simplifying business licensing, several problems remain that have implications for the effectiveness of coastal governance. These issues include disharmony between central and regional regulations, overlapping authority between the Ministry of Marine Affairs and Fisheries (KKPRL) and regional governments, and weak synchronization between national policies and regional instruments such as the Coastal and Small Islands Zoning Plan (RZWP3K). In addition to regulatory constraints, this study also highlights institutional and technical aspects. Limited human resource capacity in the regions, a lack of understanding of KKPRL procedures, and minimal inter-agency coordination hamper the effectiveness of coastal management. These conditions result in slow investment realization, conflicts over spatial use, and potential coastal environmental degradation. Therefore, this study recommends a strategy for harmonizing authority through improving vertical-horizontal coordination, strengthening the institutional capacity of regional governments, and developing derivative regulations consistent with the principles of good governance.

Flooding is a hydrometeorological disaster that frequently occurs in Jayapura City, especially in the catchment areas along the Acai River Basin. One of the main factors causing flooding is increased sedimentation triggered by massive land-use changes. This study aims to analyze the relationship between land conversion, increased sedimentation, and flooding in the catchment areas belonging to the Acai River during the period 2014–2024. The method used is a mixed-method approach that combines quantitative, qualitative, and spatial analysis. Data were collected through satellite image interpretation, field surveys, sedimentation measurements, and interviews with the community and related agencies. Spatial analysis was conducted to identify the dynamics of land-use changes and sedimentation zoning. Meanwhile, hydrological analysis was conducted using the Mononobe method and rational calculations to calculate the maximum flood discharge based on annual rainfall and runoff coefficient. The results of the study indicate that over the past decade there has been an increase in built-up land area of ​​more than 80%, which has resulted in an increase in runoff coefficients from 0.223 in 2014 to 0.370 in 2024. The maximum flood discharge has also increased significantly from 60.56 m³/s to 100.41 m³/s. Furthermore, river sedimentation has also increased drastically, especially in the middle and downstream parts of the watershed. The correlation map shows that areas experiencing significant land use conversion are also locations with high sedimentation levels and recurrent flooding. These findings indicate a strong link between land use conversion and increased flood risk through sedimentation mechanisms that provide river channel capacity. Therefore, an integrated watershed management strategy is needed, including controlling land use conversion and restoring riverbank vegetation to minimize the impact of future flooding.

Badung Market, as one of the largest traditional markets in Denpasar City, serves as a central hub of economic activity and sustains the livelihood of a substantial number of women traders. The presence of women in this sector is not only a reflection of their economic role but also of their contribution to household welfare and community development. This study aims to analyze the influence of education, income, dependents, and age on women’s decisions to work as traders in Pasar Badung. Employing a quantitative approach with an associative design, the research involved 88 respondents selected through purposive sampling from a total population of 768 female traders. Data collection methods included questionnaires, direct observation, and interviews, while data analysis utilized multiple linear regression preceded by validity, reliability, and classical assumption tests to ensure robustness. The results indicate that, simultaneously, all independent variables significantly affect women’s decision to engage in trading activities. Partially, education, dependents, and age show a significant positive effect, suggesting that higher educational attainment, greater family responsibilities, and maturity increase women’s participation in trading. In contrast, husband’s income exerts a significant negative effect, implying that higher spousal earnings reduce the economic pressure for women to seek income through market trading. These findings highlight that economic necessity, household responsibilities, and social roles remain the primary motivators for women’s active involvement in traditional market activities. The implications of this study are relevant for policymakers and local governments, particularly in designing targeted empowerment programs, skills training, and economic support mechanisms to enhance women’s entrepreneurial capacity in traditional markets. Strengthening women’s roles in this sector is crucial not only for family welfare but also for broader community resilience and local economic growth.

Jati Larangan Park in Iroyudan Hamlet, Bantul Regency, is a community-based tourism area with historical, cultural, and natural potential. Despite its appeal as a religious and outdoor tourism destination, the park experienced a decline in activity following the COVID-19 pandemic. This study aims to analyze community perceptions of the development of Jati Larangan Park to support participatory and sustainable tourism development strategies. The research method used a qualitative descriptive approach with data collection techniques including in-depth interviews, observation, and documentation. The results indicate that the community has a positive perception of the park because it is considered capable of providing economic, social, and cultural benefits. Youth groups, MSMEs, and the general public recognize the importance of this tourism revival, although management is still hampered by human resources, weak institutional structures of the Tourism Awareness Group (Pokdarwis), and a lack of digital literacy for the promotion and marketing of local products. Community involvement is reflected in the spirit of mutual cooperation and the desire to revitalize the park through various tourism activities. However, a more systematic strategy is still needed in terms of institutional strengthening, youth empowerment, MSME capacity development, and digital promotion. With a Community-Based Tourism (CBT) approach, Jati Larangan Park has the potential to become a leading destination in Bantul with collaborative and sustainable management. In addition to social and economic aspects, the development of Jati Larangan Park must also consider environmental and spatial planning dimensions. Currently, parts of the park are poorly managed, with a lack of sanitation facilities, information boards, and accessible tourist routes for the elderly and people with disabilities. This presents a challenge in realizing an inclusive and comfortable destination.

The Public-Private Partnership (PPP) scheme with guarantees from PT PII aims to accelerate infrastructure development through private participation, but faces legal and practical challenges, particularly related to the risk of default by the Government and Construction Service Provider (GCA) and the effectiveness of the implementation of recourse rights by PT PII towards government institutions. This study uses a normative juridical method with an analytical descriptive approach through a literature study of primary and secondary legal materials, as well as a qualitative analysis of legal documents, to understand in depth the application of recourse rights to GCA in the PPP mechanism. The application of recourse rights by PT PII as a PPP project guarantor is based on a special legal framework and complex contractual agreements to protect investors from the risk of default by the GCA. However, its implementation has the potential to face legal, political, bureaucratic, and fiscal challenges that can affect the effectiveness of protection and the fiscal sustainability of PT PII. PT PII's recourse rights in the PPP scheme are an adaptation of the borgtocht concept applied lex specialis through the PPP agreement, guarantees, and recourse to protect state finances. However, its implementation faces bureaucratic, budgetary, and fiscal constraints that can hamper its effectiveness. Therefore, binding guidelines and increased institutional capacity are needed to ensure that regress rights can be exercised effectively, accountably, and in accordance with the principles of transparency and accountability. This study concludes that to increase the effectiveness of the PPP scheme, improvements in the legal framework, inter-agency coordination, and strengthening the capacity of institutions involved in implementing regress rights are needed.

This Micro, Small, and Medium Enterprises (MSMEs) assistance program aims to improve business capacity, strengthen branding, expand marketing reach, and provide formal legal status to MSMEs. Activities carried out include digital marketing training, assistance in creating e-commerce accounts, designing and delivering MSME logos, providing grants for sealing equipment, and assisting in obtaining a Business Identification Number (NIB) through the OSS system. The implementation methods include initial observation, activity planning, interactive training, direct mentoring, and post-activity monitoring and evaluation. These methods are designed to ensure that MSMEs are not only equipped with technical knowledge but also empowered with the practical tools necessary for success in a competitive market. The results of the activities show an improvement in the digital marketing skills of MSMEs, allowing them to reach a wider audience through social media platforms and online advertising. The creation of logos as brand identities has significantly boosted the recognition of these businesses, helping them establish a stronger presence in their respective markets. Additionally, the enhanced product packaging quality with the provision of sealing tools has led to better product presentation, which is essential in attracting customers and increasing sales. Furthermore, the acquisition of NIBs as business legal status has provided MSMEs with greater legitimacy, enabling them to access more formal business opportunities and funding options. This program has had a positive impact on the professionalism and competitiveness of MSMEs, which has been reflected in their increased ability to market their products effectively and efficiently. However, further assistance is needed in optimizing digital promotion, such as improving online advertising strategies, and fully utilizing NIBs for better business expansion. Moreover, it is crucial to offer ongoing support and guidance to ensure that MSMEs can continue to thrive and adapt to the rapidly changing digital landscape

This community service program aims to increase the digital capacity and leadership of Indonesian Berkebaya Women (PBI) members through an approach that integrates traditional values with modern technology. The method used is Participatory Action Research (PAR), with the subject of service as many as 13 members of the Banyumas branch of PBI. The activity was carried out in the form of an intensive workshop for three days at the Green Valley Hotel Baturraden, which included three main sessions: Digital Transformation Workshop, Leadership Development, and Content Creation Workshop. The results of the program showed significant achievements, where 80% of participants were able to actively master at least three social media platforms. In addition, 15 quality digital content was created that reflects the organization's cultural identity and values. The digital engagement rate increased from 15% to 50%, demonstrating the effectiveness of training strategies and active participation of participants. As an indicator of the program's sustainability, a Digital Task Force was formed and a Standard Operating Procedure (SOP) was prepared for the management of the organization's digital media. The theoretical findings of this program show that the integration between cultural values and digital capabilities is not contradictory, but rather mutually reinforcing in forming an organizational identity that is adaptive to changing times. This approach has succeeded in creating a culturally based empowerment model that can be replicated in other communities or organizations with similar characteristics. The emphasis on cultural sensitivity in the design of community service programs is the key to success, especially in the context of inclusive and sustainable digital transformation. This program makes a real contribution to strengthening women's capacity based on cultural communities, as well as opening up space for the development of relevant empowerment strategies in the digital era. Thus, this model can be a reference in designing social interventions that respect local wisdom while encouraging digital innovation.

This study employs a qualitative library research method with the primary objective of analyzing the effectiveness of development administration in the management of regional budgets to support local economic development. Development administration is a crucial component in the governance process, encompassing the planning, organizing, directing, and supervising of budget utilization to ensure that resources are allocated in a targeted, efficient, and sustainable manner. Within the context of local governments, the effectiveness of budget management is considered a key indicator of the success of regional development, as it directly reflects the ability of local authorities to implement policies that foster equitable and inclusive growth. The data for this study were obtained from various scientific literature sources, including academic journals, textbooks, and relevant government policy documents addressing budgeting and regional development. The findings of the analysis highlight that successful budget management is strongly influenced by bureaucratic capacity, particularly in terms of administrative competence, professional integrity, and institutional stability. Furthermore, transparency in budget planning processes plays a significant role in building public trust and preventing misallocation of resources. Equally important is the participation of the community in monitoring and evaluating budget implementation, which ensures accountability and responsiveness to public needs. In addition, synergy between legislative and executive bodies is identified as a determining factor in strengthening checks and balances, thereby enhancing the accountability of public fund management. The study concludes that effective development administration not only supports efficient allocation of financial resources but also contributes to accelerating local economic growth, reducing social inequality, and improving community welfare. Ultimately, this research is expected to provide valuable insights and serve as a reference for local governments in formulating strategies for more optimal, transparent, and participatory budget management practices

This analysis aims to evaluate the influence of Islamic Work Ethic and Task Load Level on Employee Productivity and Job Satisfaction at Kendal Islamic Hospital. Islamic Work Ethic in this study is measured through five main dimensions, namely siddiq (integrity), istiqamah (steadfastness), fathanah (intellectual intelligence), amanah (reliability), and tabligh (communication capacity). Meanwhile, Task Load Level is understood as work pressure reflected by three main indicators, namely physical fatigue, emotional fatigue, and psychological fatigue. This study uses a quantitative approach with an explanatory research design to test the causal relationship between variables. Primary data were collected through the distribution of structured questionnaires to hospital employees using probability sampling techniques, so that respondent representation is more assured. Data analysis was carried out using multiple linear regression through SPSS software, to determine the level of direct and indirect influence between variables. The results of the study indicate that Islamic Work Ethic has a positive and significant influence on Employee Job Satisfaction and Productivity, indicating that the application of Islamic values in work ethic can encourage motivation, loyalty, and performance. Conversely, the Level of Task Load has a significant negative effect on Job Satisfaction, indicating that excessive workload can reduce satisfaction, although it is not proven to have a significant impact on Employee Productivity. Furthermore, Job Satisfaction is proven to have a positive and significant influence on Employee Productivity, so it can play a role as an important mediating variable in the relationship between work ethic and performance. This study provides a theoretical contribution to the development of human resource management concepts based on Islamic values, while also offering practical recommendations for hospital managers to strengthen Islamic work ethic and manage workload proportionally to improve employee welfare and performance.  

International trade plays a vital role in strengthening Indonesia’s economic growth, particularly through the export of fishery products which are among the country’s leading commodities. Fresh fish exports are highly influenced by external demand factors in destination countries as well as Indonesia’s own production capacity. This study aims to analyze the determinants affecting Indonesia’s fresh fish exports to its main trading partners, namely China, Japan, Hong Kong, Singapore, and Malaysia, over the period 2012–2023. The research utilizes secondary data sourced from the World Bank and the Central Statistics Agency (BPS). Several independent variables are considered, including the fish production levels in the importing country, the real gross domestic product (GDP) per capita of the importing country, and the total population of the importing country. Panel data analysis was employed to capture the variations across time and countries, with the Random Effect Model (REM) chosen based on the results of the model specification tests. The findings of the analysis indicate that fish production in the importing country exerts a negative and statistically significant effect on Indonesia’s fresh fish exports, suggesting that higher domestic fish production in these countries reduces the need for imports. Conversely, the real GDP per capita of the importing country and its population size were found to have positive and significant impacts on Indonesia’s export volumes. These results highlight that wealthier and more populous nations demonstrate stronger demand for imported fresh fish, including from Indonesia. The implications of this study underscore the importance for Indonesia to continuously improve the quality, safety, and competitiveness of its fresh fish products while also adopting effective marketing and trade strategies targeting countries with high purchasing power and large consumer bases.

Batteries are the primary component in electric motorcycle propulsion systems, playing a crucial role in storing and supplying energy. However, batteries have a limited lifespan, potentially becoming waste after their useful life. Battery waste is categorized as hazardous and toxic waste (B3) because it contains heavy metals and chemical compounds that can negatively impact human health and the environment if not managed properly. As the adoption of electric motorcycles increases in Indonesia, particularly in the Special Region of Yogyakarta (DIY), the issue of battery waste management is becoming increasingly important. Currently, there are no electric motorcycle manufacturers openly willing to manage post-life battery waste, particularly through recycling activities. This situation creates a gap that informal actors could potentially exploit. Informal actors often possess flexibility and basic technical skills, but their capacity to manage battery waste safely and sustainably still needs to be mapped and strengthened. This study focused on mapping the potential capabilities of informal actors in the Special Region of Yogyakarta by 2025. The results indicate that the potential for informal actors capable of providing battery repair services is only around 1%. This figure is very small and therefore insufficient to support future battery waste management needs. Therefore, multi-stakeholder support is needed, from the government and manufacturers to the community, to encourage capacity building among informal actors. This effort is crucial to anticipate the success of the government's 2030 target for electric vehicle conversion, while also ensuring environmental sustainability.

This research involves the DT Peduli program in an effort to empower the community's economy through the Mustahik Mandiri program. This program combines an Islamic philanthropic approach with the principle of economic independence, aiming to improve the welfare of mustahik while breaking the cycle of dependency. The program not only provides direct and sustainable financial assistance but also provides skills training, business mentoring, and full access to various economic resources. Thus, this intervention is designed not only to meet immediate needs but also to equip mustahik with long-term capacity to develop independently. The main vision of this program is to create a socio-economic transformation, where empowered mustahik are expected to transition into muzakki in the future. This process also strengthens the value of social solidarity and the strategic role of zakat in community development. The research method used is a descriptive qualitative approach with a case study strategy. Data were collected through in-depth interviews, participant observation, and documentation of several program beneficiaries in various regions. The data obtained were then analyzed using empowerment and sustainable development theories as an interpretive framework to understand the resulting impact. The research results show that the Mustahik Mandiri program has had a positive impact, increasing the income, skills, and self-confidence of beneficiaries. Furthermore, the program has contributed to the formation of stronger social networks and the capacity of community-based small businesses. These findings confirm that the Mustahik Mandiri program can be a model for sustainable economic empowerment, with significant implications for improving community welfare and strengthening the role of zakat in national development.

The abundant rice husk waste in Legundi Village, Ngawi Regency, has not been used optimally and has the potential to cause environmental pollution. On the other hand, rural communities, especially the PKK Women's group, need business diversification to increase family income. Responding to these challenges, this community service program is carried out with the main objectives: (1) utilizing rice husk waste into husk charcoal products with economic value as a planting medium; (2) increasing income and empowering community groups; and (3) strengthening the capacity of digitizing MSMEs through online marketing assistance. The activity was carried out with a participatory method that prioritized the active involvement of the community. There are two main approaches to program implementation. First, training on the practice of making husk charcoal uses imperfect combustion techniques that are simple and environmentally friendly. Second, assistance in the digitalization of MSMEs which includes training in creating and managing e-commerce accounts (Shopee and Tokopedia), the production of visual and narrative-based promotional content, and digital marketing strategies that are adaptive to consumer trends. The results of the activity show that the community is able to process husk waste into packaged husk charcoal products with the brand "Saji Tani" which has selling value and market potential. In addition, the PKK Women's group showed capacity building in business management and the use of digital platforms to expand marketing access. This program not only succeeds in reducing the environmental impact of agricultural waste, but also encourages the economic independence of village communities through innovations based on local potential. Thus, this activity is a model of integrated community empowerment that combines environmental, economic, and digital technology aspects in a sustainable manner.

This study examines tourism development policies and their contribution to increasing Regional Original Revenue (PAD) in Gresik Regency. The research specifically analyzes policy implementation, supporting and inhibiting factors, and their implications for local economic growth. Employing a qualitative descriptive approach, data were collected from key informants within the Gresik Regency Government, including the Office of Culture, Tourism, Youth, and Sports, as well as relevant supporting agencies. Primary data were supplemented with secondary sources, and analysis was conducted using McNabb’s (2002) model, which involves data grouping, interpretation, and the formulation of generalizable insights. Findings indicate that tourism development policies in Gresik Regency focus on five key areas: designation and spatial planning of tourism zones, development of tourist attractions and supporting infrastructure, promotion of tourism activities, and business development initiatives. These policies are supported by government regulations, community involvement, improved facilities, diversified tourism destinations, and marketing strategies utilizing both online and offline media. However, several inhibiting factors were identified, including limited funding, inadequate human resources, lack of cooperation with third parties, negative public perceptions, and insufficient knowledge about tourism potential. Overall, tourism in Gresik Regency demonstrates significant potential to enhance PAD, given its diverse natural, cultural, and religious attractions. The study concludes that strengthening collaboration, improving human resource capacity, and increasing promotional efforts are essential for optimizing tourism’s contribution to sustainable regional economic development. Future research should explore quantitative measurements of tourism's economic impact to validate the qualitative findings. Additionally, implementing performance-based budgeting for tourism programs may improve resource allocation and accountability.

Manado City is an area that is vulnerable to floods and landslides, but until now the effectiveness of disaster management still faces serious challenges due to low community involvement in mitigation planning. This study aims to analyze the role of participatory planning in improving community-based disaster preparedness, with a focus on how the Manado City Regional Disaster Management Agency (BPBD: Badan Penanggulangan Bencana Daerah) involves the community in the process of formulating disaster strategies. Using a non-empirical qualitative approach through a literature study method, data were obtained from scientific journals, policy documents, and institutional reports that were analyzed thematically and contextually with reference to the framework of community participation and disaster risk management. The results of the study show that community involvement is still at a symbolic level, limited to the implementation stage, and has not touched the strategic planning process in a meaningful way. Lack of institutional capacity, low disaster literacy, and absence of formal participatory mechanisms are the main inhibiting factors. As a result, disaster programs are often not aligned with local needs and have an impact on low preparedness effectiveness. This study concludes that strengthening community participation in disaster planning is needed to build a more adaptive and iterative preparedness system. Theoretically, the study broadens the understanding of the relevance of participatory planning approaches in community-based disaster management, while practically, the findings provide recommendations for BPBDs and local governments to develop more collaborative and local needs-based policies as a step towards sustainable disaster resilience. 

Small and medium-sized enterprises (SMEs) have long been recognized as a vital driver of economic growth, particularly in rural areas where access to large-scale industries is limited. In Dahu Village, the community relies on local products such as melinjo as one of the main sources of livelihood. However, despite the potential of melinjo-based products, business development has been constrained by limited innovation, low product diversification, and weak marketing strategies. These challenges hinder the competitiveness of local SMEs in wider markets, especially in appealing to younger consumers who often prefer modern and innovative products. To address these challenges, the 2025 Student Work Study Program (KKM) conducted by the University of Bina Bangsa implemented a community empowerment project aimed at enhancing the capacity of SMEs in the melinjo sector. The program introduced the development of an innovative product, namely chocolate-flavored keceprek, a melinjo-based snack with a unique taste and higher market value. The initiative not only focused on product innovation but also provided comprehensive support in production techniques, hygienic and attractive packaging, logo and banner design, as well as digital marketing strategies tailored to rural entrepreneurs. The results of the activity highlight that even a relatively simple innovation can significantly increase product appeal, improve branding, and create new market opportunities. Early feedback indicated that chocolate-flavored keceprek products successfully attracted interest from younger consumers, demonstrating the importance of innovation in maintaining the relevance of traditional products. Furthermore, the project functioned as a collaborative platform where students and local communities worked together in applying entrepreneurial concepts to local potential. This synergy not only contributed to improving the competitiveness of SMEs in Dahu Village but also encouraged sustainable economic development in rural areas through innovation, creativity, and digital-based marketing.

Small and medium-sized enterprises (SMEs) have long been recognized as a vital driver of economic growth, particularly in rural areas where access to large-scale industries is limited. In Dahu Village, the community relies on local products such as melinjo as one of the main sources of livelihood. However, despite the potential of melinjo-based products, business development has been constrained by limited innovation, low product diversification, and weak marketing strategies. These challenges hinder the competitiveness of local SMEs in wider markets, especially in appealing to younger consumers who often prefer modern and innovative products. To address these challenges, the 2025 Student Work Study Program (KKM) conducted by the University of Bina Bangsa implemented a community empowerment project aimed at enhancing the capacity of SMEs in the melinjo sector. The program introduced the development of an innovative product, namely chocolate-flavored keceprek, a melinjo-based snack with a unique taste and higher market value. The initiative not only focused on product innovation but also provided comprehensive support in production techniques, hygienic and attractive packaging, logo and banner design, as well as digital marketing strategies tailored to rural entrepreneurs. The results of the activity highlight that even a relatively simple innovation can significantly increase product appeal, improve branding, and create new market opportunities. Early feedback indicated that chocolate-flavored keceprek products successfully attracted interest from younger consumers, demonstrating the importance of innovation in maintaining the relevance of traditional products. Furthermore, the project functioned as a collaborative platform where students and local communities worked together in applying entrepreneurial concepts to local potential. This synergy not only contributed to improving the competitiveness of SMEs in Dahu Village but also encouraged sustainable economic development in rural areas through innovation, creativity, and digital-based marketing.

ST-Elevation Myocardial Infarction (STEMI) is one of the manifestations of acute coronary syndrome (ACS) and is a leading cause of disability and death worldwide. The mortality rate for STEMI is reported to reach 6%–14% of all ACS deaths. Reperfusion therapy is the primary treatment, with fibrinolytics an important option, especially in healthcare facilities that do not have the capacity to perform primary Percutaneous Coronary Intervention (PCI) in less than 12 hours. The success of fibrinolytics is influenced by various risk factors, such as hypertension, dyslipidemia, diabetes mellitus, a history of heart disease, and the duration of the attack. This study aims to determine the relationship between these factors and the success rate of fibrinolytics in STEMI patients. This study used a retrospective descriptive design with a cross-sectional method. The sampling technique used total sampling of patients diagnosed with STEMI and receiving fibrinolytic therapy according to inclusion and exclusion criteria at Dr. Fauziah Hospital. Statistical analysis was performed using the Chi-Square correlation test to assess the relationship between clinical variables and fibrinolytic success. The results showed no significant association between hyperglycemia (p = 0.823), hypertension (p = 0.240), or a history of heart disease (p = 0.704) and fibrinolytic success. Similarly, the onset of stroke variable did not show a significant association with reperfusion outcomes. In conclusion, classic risk factors such as hyperglycemia, hypertension, and a history of heart disease were not associated with fibrinolytic success in STEMI patients at Dr. Fauziah Hospital. These results suggest that fibrinolytic success is likely influenced by other factors, such as timing of drug administration, protocol adherence, and individual variation in response to therapy. Further research with a larger sample size and a prospective design is recommended to strengthen these findings.

This study aims to analyze the extent to which Statement of Financial Accounting Standards (PSAK) 109 on Zakat Accounting has been implemented in the financial reporting of Amil Zakat Institutions. PSAK 109 is designed as a guideline to ensure that the management of zakat, infaq, and alms funds is carried out in an accountable, transparent, and Sharia-compliant manner. The research employs a qualitative descriptive approach, using in-depth interviews, observation, and documentation as data collection techniques, allowing for a comprehensive exploration of zakat accounting practices applied by the institution. The findings indicate that the Amil Zakat Institution has implemented most aspects of PSAK 109, particularly in the recognition, measurement, and presentation of zakat funds, which are clearly separated from non-zakat funds. This practice demonstrates a positive effort by the institution to maintain accountability and transparency in managing public funds. However, the study also reveals weaknesses in the disclosure aspect, especially in the Notes to Financial Statements (CALK), where the information provided remains limited and has not fully met the requirements of PSAK 109. Such limitations reduce the overall quality and transparency of financial reporting. The main challenges in implementing PSAK 109 include the limited number of human resources with sufficient technical knowledge of zakat accounting, the inadequacy of the existing accounting information system, and the lack of intensive technical training. These issues hinder the optimal application of PSAK 109 and may lead to inconsistent interpretations in practice. Therefore, strategic improvements are required through internal capacity building, the development of integrated accounting information systems, and continuous assistance from relevant authorities. These efforts are expected to enhance the quality of zakat financial reporting, making it more transparent, accountable, and Sharia-compliant, while also strengthening public trust in Amil Zakat Institutions as trustworthy managers of public funds.

This community service activity was conducted as an effort to introduce integrated learning innovations based on Augmented Reality (AR) technology using the Assemblr Edu application to teachers at SMAN 1 Leuwiliang, Bogor, and several other schools in Bogor Regency. This activity was motivated by the underutilization of interactive digital technology in the learning process, particularly in helping teachers visualize abstract material. The implementation methods included preparation, webinar promotion, webinar implementation, a brief technical training session on creating learning materials using the Assemblr Edu application, and guidance in designing AR-based learning content during the webinar. Participants were asked to create AR-based teaching materials using Assemblr Edu according to the subjects they teach. In addition to providing theoretical material, the implementation team also conducted hands-on practice to ensure participants developed the skills to create AR content independently. The results of the activity showed high enthusiasm from the participating teachers, with 85% of participants stating that the training was very helpful and that they felt more confident in integrating AR technology into classroom learning. Participants were also able to produce several prototypes of Augmented Reality-based learning media that can be used as interactive teaching tools. This activity not only improved teachers' technological literacy but also broadened their understanding of how digital technologies such as AR can be creative solutions to enhance the quality of learning and student engagement. Through this community service activity, it is hoped that teachers will become agents of change in utilizing innovative technologies to create more engaging, interactive, and technology-driven learning experiences that align with the demands of 21st-century educational technology. Additionally, this program serves as a strategic step to strengthen teachers' capacity in addressing future challenges in digital learning.