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TPS 3R is a community-based waste management approach aimed at reducing waste generation through reduce, reuse, and recycle activities. However, the operational sustainability of TPS 3R still faces several challenges,including  waste processing effectiveness, and community participation. This study aims to analyze the community’s Willingness to Pay (WTP) for waste management fees and to formulate priority recommendations for improving the performance of TPS 3R Banjar Sugihan using the Quality Function Deployment (QFD) method. The research was conducted in Banjar Sugihan Village, Tandes District, Surabaya City, involving 563 household respondents. WTP analysis was carried out using the bidding game method, while QFD analysis was conducted through the preparation of the House of Quality (HoQ). The results showed that the community’s WTP ranged from IDR 16,000 to IDR 19,000 per month. If applied to all 3,758 households in Banjar Sugihan Village, the potential retribution revenue is estimated to reach IDR 60,128,000–IDR 71,402,000 per month. The QFD analysis indicated that the priority strategies for improving TPS 3R performance include enhancing infrastructure facilities, optimizing waste sorting and processing, increasing waste processing capacity, strengthening human resource capacity, and implementing a WTP-based retribution system. Therefore, the implementation of a WTP-based retribution system and priority strategies derived from QFD analysis are expected to support the sustainability of waste management at TPS 3R Banjar Sugihan.

The development of digital media has transformed virtual public spaces into major arenas for shaping public opinion on religious issues, including Islamic law and sharia in Indonesia. Discussions surrounding sharia on social media are frequently accompanied by stigma and misperceptions influenced by media framing, digital algorithms, and identity polarization. This study aims to analyze the construction of stigma toward Islamic law in the digital era, identify forms of sharia misperception in the Indonesian public sphere, and explain factors contributing to the reproduction of such stigma. This research employs a qualitative approach based on an integrative literature review combined with digital media discourse analysis. Data were collected through scientific literature reviews, social media observations, and analysis of digital content related to sharia discourse. The findings reveal that sharia is often associated with violence, anti-democracy, restrictions on women’s rights, and opposition to modernity due to media simplification and emotionally driven digital content. In addition, low levels of religious digital literacy and the prevalence of echo chambers reinforce the spread of stigma toward Islamic law in virtual public spaces. This study emphasizes the importance of strengthening religious digital literacy and promoting moderate and inclusive Islamic narratives in contemporary digital society.

Nature tourism is one of the sectors that plays an important role in supporting the development of regional tourism, including in Lahat Regency, which has significant waterfall tourism potential. Currently, many visitors share their reviews and experiences through digital platforms such as Google Maps. This review can be used as a source of information to understand the public's evaluation of the quality of tourist attractions. This study aims to examine public perception of tourist attractions in Lahat Regency using the Support Vector Machine (SVM) method. Research data were collected through scraping from Google Maps, totaling 500 reviews from five tourist attractions, namely Curup Maung, Curup Buluh, Senyawe Waterfall, Panjang Waterfall, and Green Canyon. The research stages include data preprocessing, consisting of cleaning, case folding, normalization, tokenization, stopword removal, and stemming. After that, feature extraction was carried out using the TF-IDF method and the classification process using the SVM algorithm. Based on the research results, the Support Vector Machine (SVM) method is able to perform sentiment classification quite well, although the accuracy level varies for each tourist attraction. Curup Maung and Panjang Waterfall achieved the highest accuracy level of 90%. Nevertheless, most visitor reviews were dominated by negative sentiments. This indicates that there are still several aspects that need to be improved, particularly related to tourist facilities and services. This research is expected to serve as a consideration for tourism managers and local governments in efforts to improve management quality as well as the development of tourism in Lahat Regency.

People with disabilities still face various barriers in exercising their equal rights, including in accessing public facilities and tourism sites. This study aims to analyze the factors that support and hinder the implementation of Cimahi City Regulation No. 20 of 2018 on the Protection and Fulfillment of the Rights of Persons with Disabilities, particularly at tourist attractions in Cimahi City. The approach used is qualitative, employing a case study method to explore the phenomenon of policy implementation in depth using various data sources. The research findings indicate that supporting factors include strong legal legitimacy, the local government’s political commitment, coordination across Local Government Agencies (LGAs), the use of social media for outreach, and the involvement of the disability community in the planning process. Meanwhile, inhibiting factors include budget constraints, suboptimal accessibility facilities, a weak database system for disability needs, uneven public outreach, low empathy among tourism managers, and weak enforcement of sanctions. This study implies the need for strengthened oversight, optimization of resources, massive legal education, and a shift in mindset to achieve substantive inclusivity.

This study aims to examine the development of teachers’ multicultural competence at SMA Ta'miriyah Surabaya. The study employed a qualitative approach using a case study design. Data were collected through interviews, observations, and documentation involving the principal and teachers as research informants. Data analysis applied the interactive model of Miles, Huberman, and Saldana, which consisted of data condensation, data display, and conclusion drawing. The findings revealed that the development of teachers’ multicultural competence at SMA Ta'miriyah was carried out through three main pathways. First, training programs that implicitly integrated multicultural values into general educational programs, such as the teacher mobilization program. Second, organizational development grounded in Islamic values as the foundation for fostering tolerance and respect for diversity, implemented through curriculum integration, school regulations, teacher role modeling, and collaboration among teachers. Third, career development, which remained primarily focused on academic aspects and had not explicitly incorporated indicators of multicultural competence. Teachers’ multicultural competence at SMA Ta'miriyah was reflected in three main dimensions. In terms of knowledge, teachers acquired understanding through teaching experience, formal education, and training. In terms of attitudes, teachers demonstrated tolerant and inclusive behavior when interacting with students from diverse cultural and ethnic backgrounds. In terms of skills, teachers were able to manage classroom diversity harmoniously through adaptive and responsive pedagogical approaches that accommodated students’ differences.

This article examines the moral philosophy of Saint Augustine, focusing on the concept of free will and its implications for human sinful actions. The study aims to provide a philosophical and theological understanding of Augustine’s concept of free will and to analyze its correlation with human acts of sin. Augustine conceives of free will as a rational capacity inherent in human beings, enabling them to make conscious choices. In its essence, this freedom is oriented toward the good. However, due to the fallen condition of humanity, the will becomes disordered and is directed toward things that are lower than the highest good. Therefore, there exists an inherent correlation between free will and sinful action, wherein sin is understood as the manifestation of a misused will. Accordingly, the thought of Saint Augustine of Hippo affirms that free will is an essential gift that enables human beings to make conscious choices, including the choice to commit sin. Free will does not stand apart from moral reality; rather, it serves as the foundation for explaining that sin occurs as a result of the deviation of the human will from the highest good, namely God. Thus, it can be asserted that there is a clear, close, and inseparable correlation between Augustine’s concept of free will and human sinful action.

This study aims to analyze the forms of tasybīh ḍimnī in Dīwān al-Imām al-Syāfi‘ī by Imam al-Shafi‘i, identify its elements (musyabbah, musyabbah bih, and wajh al-syabah), and examine the Islamic educational values contained within it. This research employs a descriptive qualitative approach using the content analysis method. The data consist of poetic verses containing tasybīh ḍimnī, focusing on 10 representative stanzas selected from 279 poems. The results show that tasybīh ḍimnī is an implicit form of simile that does not explicitly employ comparative particles, but is instead understood through contextual meaning relations. From the perspective of balaghah, this form is characterized by its implicit and argumentative nature, as well as its ability to construct meaning through logical analogy. The elements of tasybīh can still be identified through meaning reconstruction, even though they are not directly stated. Furthermore, the study reveals Islamic educational values encompassing the dimensions of īmān, islām, and ihsān. The value of īmān is reflected in dependence upon Allah, the value of islām in social life practices, and the value of ihsān in the cultivation of moral virtues such as patience and qanā‘ah (contentment). Thus, tasybīh ḍimnī functions not only as an aesthetic element, but also as an integrative educational medium.

Education is the main driver of a nation's progress, which is not only related to intellectual intelligence, but also the formation of student character. Unfortunately, currently the world of education is facing serious problems, such as declining interest in learning and increasingly complex external factors in the digital era. This study aims to explore in depth the impact of learning motivation on student academic achievement, identifying obstacles that hinder this achievement. The method used in the current study is a literature study with a qualitative approach. Data were collected through theoretical studies and analysis of various relevant scientific sources, including research journals and textbooks, which were then combined to develop a comprehensive argument. The findings of this study indicate that learning motivation is the main factor that encourages student persistence and consistency in achieving the best learning. Academic success is defined as the result of a complex interaction between internal and external factors, where the existence of a supporting ecosystem such as good learning facilities, a supportive environment, and effective communication between lecturers and students plays a very important role. On the other hand, phenomena such as digital fatigue, low independence, and excessive workload are identified as significant barriers that can reduce academic performance. This analysis concludes that there is synergy in strengthening psychological aspects and creating an adaptable learning environment to maintain the stability of academic achievement amidst global demands.

Poor soil quality and inefficient nutrient utilization remain major constraints in tomato (Solanum lycopersicum L.) cultivation, often resulting in reduced plant growth, lower productivity, and suboptimal fruit quality. This study aims to evaluate the growth performance of rose tomatoes through the integration of open-field cultivation and hydroponic planting systems. The research methods included land preparation using the Pythagorean technique to ensure proper spacing and planting layout, the application of organic fertilizers to improve soil fertility, and the transition to a hydroponic drip irrigation system using rockwool as the growing medium during weeks 1 to 7 of plant development. Plant growth parameters, including plant height, leaf development, stem vigor, and overall plant health, were observed throughout the cultivation period. The results indicated that the combination of appropriate soil management practices and precise nutrient delivery in the hydroponic system significantly enhanced nutrient uptake and supported healthy plant growth. Furthermore, the drip irrigation system helped optimize water use efficiency while reducing nutrient losses. This integrated cultivation approach demonstrated its potential as an effective solution for maintaining crop quality and productivity, particularly in areas with limited land resources. Overall, the findings suggest that integrated management practices can provide a practical, efficient, and sustainable strategy for farmers seeking to improve horticultural production in modern agricultural systems.

Magelang City faces the challenge of limited land availability, with a total area of only 18.58 km2 and a high population density. Consequently, telecommunications infrastructure development requires a precise strategy. This study aims to analyze the business model and investment feasibility of Pole and Greenfield type telecommunication towers in Magelang City. Using a descriptive quantitative approach, this research processes secondary data from PT Dayamitra Telekomunikasi Indonesia by applying feasibility analysis based on Life Cycle Costing (LCC), Net Present Value (NPV), Internal Rate of Return (IRR), Break-Even Point (BEP), Payback Period (PP), and Benefit-Cost Ratio (BCR). The results indicate significant differences in cost structures; Pole towers proved to be more efficient, requiring an initial capital outlay of only 28.8% of the total capital required for Greenfield towers. Greenfield towers generated an NPV of Rp13.07 billion with an IRR of 20%, while Pole towers generated an NPV of Rp2.46 billion with a higher IRR of 23%. Pole towers have proven to offer a faster return on investment and better operational cost efficiency, making them the most strategic option to support network densification and the implementation of 5G technology in urban areas with spatial constraints like Magelang City.

Tax avoidance presents a unique challenge, as it is morally acceptable and does not violate the law, yet it is detrimental to the government. There are loopholes (grey areas) in the tax code that are exploited. To further examine the influence of factors including institutional ownership, audit committees, firm age, and debt (leverage) on tax avoidance, this study aims to gather data. The analysis uses multiple regression at a 5% significance level on data obtained from 177 of 59 consumer goods sector companies listed on the IDX for the 2022–2024 period. A partial and statistically significant relationship was found between fiscal policy and factors such as firm age, institutional ownership, audit committees, and leverage. Penghindaran pajak menghadirkan tantangan khusus, karena secara moral dapat diterima serta tidak pemerintah tidak melanggar hukum, namun merugikan pemerintah. Ada celah (grey area) dalam kode pajak yang dimanfaatkan. Guna mempelajari lebih lanjut berkaitan dengan berpengaruhnya faktor termasuk kepemilikan institusional, komite audit, firm age, serta utang (leverage) atas penghindaran pajak, penelitian ini bermaksud untuk mengumpulkan fakta. Analisis menggunakan regresi berganda pada tingkat signifikansi 5% pada data yang diperoleh sebanyak 177 dari 59 perusahaan sektor barang konsumsi terdaftar di BEI periodisasi 2022-2024. Ditemukan hubungan parsial serta sinifikan secara statistik kebijakan fiskal serta faktor seperti umur perusahaan, kepemilikan institusional, komite audit, serta leverage.

This study analyzes netizen sentiment concerning the 17+8 public aspirations circulating the digital platform X spanning the period from August 18 through October 31, 2025. 1,837 comments obtained through scraping method. Classification Research stages include data preprocessing, sentiment weighting based on lexicon, and feature extraction using TF-IDF. Data 80% used for learning purposes and the remaining 20% utilized for validation. The findings reveal that the majority of comments, amounting to 81.14%, contained negative sentiment, while the remaining 18.86% were positive. The outcomes demonstrate that community reactions toward the 17+8 People's Demands were dominated by unsupportive views. From a theoretical standpoint this scholarly work offers to enriching knowledge concerning public opinion classification on political issues through a computational approach, while also serving as a reference for future research focused on improving the accuracy of sentiment analysis related to political dynamics and the behavior of state institutions.

This study aims to explore the phenomenon of using a second Instagram account among Generation Z as a strategy for impression management and privacy protection. Amidst the dominance of a culture of show-off and hegemonic aesthetic standards on primary accounts, Generation Z tends to experience aesthetic fatigue and social pressure due to scrutiny from diverse audiences (context collapse). Using Erving Goffman's Dramaturgy theory, this study examines how individuals construct distinct identities on the front stage and back stage. The research method used is descriptive qualitative. Data were collected through in-depth interviews with five Generation Z informants who have multiple accounts, as well as passive participant observation of their digital activities. The sampling technique used was purposive sampling, while data analysis followed the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The results show that the primary account functions as a highly curated front stage to maintain professional and social reputations. Conversely, the second account functions as a back stage that allows Generation Z to engage in emotional catharsis, honest self-disclosure, and identity experimentation through unique names (pseudonyms). The use of a second account is a strategic response to reclaim personal authority over their life narratives from the pressure of algorithms and public judgment. The study concludes that second accounts are not just a technological trend, but rather a self-defense mechanism for Generation Z to maintain authentic space and maintain mental health amidst massive digital transparency.

Pengabdian ini bertujuan memperkuat akuntabilitas pengelolaan dana pembangunan masjid melalui penyusunan informasi keuangan berbasis ISAK 335. Pengabdian menggunakan pendekatan Participatory Action Research (PAR) melalui observasi, wawancara, dan pendampingan penyusunan laporan keuangan. Kegiatan dilakukan melalui klasifikasi transaksi, penyusunan laporan keuangan, serta analisis efisiensi dan partisipasi donatur. Hasil pengabdian berupa tersusunnya laporan keuangan pembangunan masjid yang lebih sistematis dan informatif. Takmir memperoleh pemahaman mengenai efisiensi penggunaan dana dan pola partisipasi masyarakat. Transparansi laporan keuangan juga memperkuat kepercayaan jamaah terhadap pengelolaan dana pembangunan. Pengabdian ini berdampak pada penguatan tata kelola, akuntabilitas, dan keberlanjutan partisipasi masyarakat dalam memakmurkan masjid.

This research was motivated by the importance of public relations management in building cooperation among schools, parents, and communities to support the improvement of educational quality in elementary schools. This study aimed to analyze public relations management in increasing parent and community participation in elementary schools. The research used a qualitative approach with a descriptive research design. Data collection techniques were conducted through interviews, observations, and documentation involving the principal, teachers, parents, and community members as informants. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results showed that public relations management was implemented through direct communication in parent meetings, the use of digital media such as WhatsApp Groups, parental involvement in school activities, and collaboration with the community in supporting educational programs. Parent participation was reflected in mutual cooperation activities, assisting students’ learning, and supporting school programs. The obstacles found included parents’ limited time, low digital literacy among some parents, and the lack of optimal evaluation of school public relations programs. The implications of this study indicate that effective public relations management can increase parent and community involvement in supporting the educational process in elementary schools.

Coal hauling activities are an important part of mining operation because they affect production continuity, cycle time efficiency, and operational safety. This study aims to analyze the requirements of road support equipment on the coal hauling road from Sector 4 to the new Coal Processing Plant (CPP) at PT. Asmin Bara Bronang, Central Kalimantan. Based on road geometry, traffic density, California Bearing Ratio (CBR), and Unsurfaced Road Condition Index (URCI). The research method used was applied research with a quantitative approach. Primary data ware collected through field measurements consisting of road geometri observations, traffic density observations, Dynamic Cone Penetrometer (DCP) testing to obtain CBR values, and road surface condition assessment using the URCI method. Secondary data were obtained from the company records. The results showed that the hauling road has a total length of 9.1 km with an average width of 16 m, and grade values ranging from -7.68% to 10.52%, which are still below the maximum standard of 12%. Traffic density reached 184 dump trucks/day, for coal hauling and 62 units/day for construction material transportation, indicating high traffic intensity. CBR values ranged from 7% to 100%, showing variations in subgrade bearing capacity. The URCI value ranged from 72,50 to 91.00, indicating fair to good road conditions. Based on the analysis of road conditions and maintenance area requirements, the recommended support equipment for maintaining the hauling road consists of 1 motor grader unit, 1 compactor unit, 1 bulldozer unit, and 1 water truck unit.

Land rights disputes arising from overlapping land certificates remain a complex agrarian law issue frequently encountered in Indonesia. This phenomenon reflects weaknesses in the land administration system, particularly in data collection, land measurement, and certificate issuance. Such disputes create conflicts, legal uncertainty, and reduced public trust in the land registration system. In practice, these disputes are generally resolved through civil litigation procedures in the District Court. This study aims to comprehensively analyze civil procedural law in resolving land rights disputes involving overlapping certificates and to examine the evidentiary strength of land certificates in judicial proceedings. This research employs a normative legal method using statutory and conceptual approaches, supported by primary and secondary legal materials. The findings indicate that dispute resolution begins with the filing of a lawsuit, followed by mediation, court examination, and the evidentiary process as the most crucial stage in determining lawful ownership. Land certificates serve as strong evidence; however, they are not absolute, as they may be challenged if administrative or substantive legal defects are identified. Judges play a central role in assessing certificate validity by considering land history, physical possession, good faith, and compliance with legal procedures. Nevertheless, the effectiveness of dispute resolution still requires improvement through better land administration, enhanced data accuracy, and stronger institutional integration.

The development of information and communication technology has increased the use of electronic documents in legal and business activities, thereby affecting the evidentiary system in Indonesian civil procedural law. This study aims to analyze the legal regulation of electronic evidence and its evidentiary strength in resolving civil cases under Indonesian civil procedural law. The research method used is normative juridical research with statutory and library research approaches. The data were obtained from primary and secondary legal materials and analyzed qualitatively. The results show that electronic evidence has been legally recognized through Law Number 11 of 2008 in conjunction with Law Number 19 of 2016 concerning Electronic Information and Transactions. Its evidentiary strength has the same legal position as other forms of evidence as long as it fulfills the requirements of authenticity, integrity, and validity of electronic data. Therefore, more detailed regulations regarding authentication standards and examination procedures for electronic evidence are still needed to ensure legal certainty in civil court practices.

This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.

This study aims to analyze the participation of the faithful in the Sacrament of Penance and to identify the pastoral challenges influencing its practice in the Vicariate of West Sulawesi, Archdiocese of Makassar. Theologically, the Sacrament of Penance serves as a means of reconciliation that restores the relationship between humanity, God, and the Church. However, in contemporary contexts, its practice encounters various social, psychological, and pastoral dynamics. This research employed a descriptive quantitative approach involving 267 respondents from four parishes through questionnaire distribution. The data were analyzed using percentage-based statistics to map participation frequency, spiritual motivation, level of understanding, post-sacramental experiences, and perceived obstacles. The findings indicate that although most respondents demonstrate strong theological understanding, sincere spiritual motivation, and positive spiritual experiences after receiving absolution, participation remains largely seasonal and periodic. The principal challenges include psychological factors such as shame and anxiety, structural limitations related to schedule and accessibility, and formative deficiencies such as insufficient ongoing catechesis. The study concludes that the primary issue is not a crisis of faith in the sacrament itself, but a gap between theological awareness and concrete practice, thus calling for more dialogical, communicative, and contextual pastoral renewal.