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This study aims to analyze the effectiveness of the zakat program in empowering Micro, Small, and Medium Enterprises (MSMEs) in Pasir Penyu District, Indragiri Hulu Regency. This study uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. Research informants consist of MSMEs who receive productive zakat and zakat managers. The results of the study indicate that the productive zakat program has a positive impact on MSME empowerment, especially in increasing business capital, business sustainability, and income stability of mustahik. In addition, the zakat program also encourages increased skills and motivation of MSMEs in managing their businesses. However, the effectiveness of the program still faces various obstacles, such as limited zakat funds, suboptimal business mentoring, and limited managerial capabilities and market access of MSMEs. The conclusion of this study shows that the productive zakat program in Pasir Penyu District, Indragiri Hulu Regency is quite effective in empowering MSMEs, but requires strengthening in terms of mentoring, program management, and business capacity development so that its impact is more optimal and sustainable.

Dysmenorrhea, which is common in adolescent girls, is a painful menstrual cycle that frequently interferes with daily activities, both in the classroom and in social situations. Dysmenorrhea is a common condition that needs particular care as a reproductive health concern, notably among young people. Both pharmacological and non-pharmacological approaches can be used to treat dysmenorrhea. The use of warm water compresses is a simple, inexpensive, and effective non-pharmacological approach. By increasing blood vessel dilatation, enhancing blood circulation, lowering muscular tension, and lowering pain perceptions, warm water compresses aid in alleviating dysmenorrhea symptoms. The objective of this study is to assess the impact of warm compresses on the severity of dysmenorrhea pain scales in teenage girls at the Buntalo Community Health Center. The design of this trial was pre-experimental, using a one-group pretest-posttest technique. Using a purposive sampling method, a sample of 20 respondents was chosen. The Wilcoxon test was used to conduct the data analysis. According to the data, there was a statistically significant reduction in pain intensity, with a Z value of -4.065 and a p-value of 0.000 (p < 0.05). The average pain scale decreased from 2.95 to 1.80. Based on these findings, it is reasonable to conclude that warm water compresses are helpful in alleviating dysmenorrhea pain in young women. One of the suggestions for non-pharmacological treatments to help alleviate dysmenorrhea symptoms in adolescents is anticipated to be the outcome of this research.

Sriwijaya 8 Kost is an accommodation business located in Curug Sangereng, Gading Serpong. This business was developed to meet the housing needs of students and workers in the area. This study aims to analyze the feasibility of Sriwijaya 8 Kost based on nine aspects, namely legal aspects, human resource management aspects, market and marketing aspects, technical aspects, consumer behavior aspects, financial aspects, PEST aspects, environmental & industrial aspects, and risk aspects. This study uses a qualitative approach with a case study method through observation, interviews, and document analysis. The results show that the business has great market potential, supported by its strategic location and appropriate consumer segmentation. Technical planning related to facilities, layout, and operations has been well designed to ensure the comfort and safety of residents. Financial analysis shows that the business is feasible with a BEP of 3 rooms per month, a payback period of 7.7 years, an IRR of 5.023%, and an ROI of 129.5%. External factors such as government policies and high demand for housing further strengthen the feasibility of the business. Overall, Sriwijaya 8 Kost is deemed viable for operation and development, with a need for continuous improvement in legality, financial record-keeping, service quality, and risk mitigation.

The development of educational tourism villages is one of the sustainable tourism strategies that integrates learning activities, environmental conservation, and local community empowerment. This study aims to analyze the potential and development strategies of Belawa Village as an educational tourism village in Cirebon Regency. The research employed a qualitative method with a case study approach. Data were collected through field observations, in-depth interviews with managers and community members, and literature review. The results indicate that Belawa Village has strong tourism potential, particularly in educational tourism based on the conservation of the Belawa softshell turtle (Amyda cartilaginea), nature-based tourism, and local cultural tourism. Educational activities such as outing classes, animal introduction programs, environmental education, and cultural arts training have been implemented and fulfill the elements of something to see and something to do in educational tourism. However, the development of this educational tourism village has not yet been optimal due to limitations in destination management, supporting facilities and infrastructure, promotion, and human resource capacity. Therefore, integrated development is required through the packaging of educational tourism attractions, improvement of human resource competencies, provision of supporting facilities, and collaboration among the government, community, academics, and tourism stakeholders. The development of Belawa Village as an educational tourism village has the potential to provide economic, social, and educational benefits while supporting environmental conservation and strengthening local cultural identity.

This study aims to determine and describe the transparency of service procedures, the ease of procedures, and the ease of obtaining information at the Kota Timur District Office in Gorontalo City. Using a qualitative, descriptive approach through observation, interviews, and documentation, the study results indicate that transparency of service procedures has been effectively implemented through the provision of clear, complete, and easily accessible information to the public. Information regarding service types, requirements, completion times, and fees is published through bulletin boards, brochures, social media, and direct explanations from officers, so that the public can understand the service process without confusion. In terms of ease of procedures, the service flow has been designed to be simple, concise, and user-friendly, ensuring ease of access for service applicants and even for vulnerable groups such as the elderly. Furthermore, the ease of access to information is also evident in the use of various communication channels, both in person and digitally. Information boards, leaflets, social media, and digital displays are actively used to disseminate information so that the public can understand procedures before visiting the office and better prepare documents. Overall, these three indicators demonstrate that the Kota Timur District Office is committed to implementing the principle of transparency in public services, although further innovation is needed to ensure information reaches a wider and more equitable public.

This study aims to explore the communication styles and experiences of healthcare workers in enhancing public service communication skills at Petir Community Health Center (Puskesmas Petir) in Tangerang City. Effective communication is a crucial factor in the quality of healthcare services for patients; however, various challenges such as time constraints, differences in patients’ backgrounds, and work pressure often hinder optimal interactions. This research employs a qualitative approach with a case study method, involving in-depth interviews, participatory observations, and document analysis to uncover the experiences, perceptions, and practices of healthcare workers in communicating with patients and the community. The findings indicate that communication skills are improved through internal training, peer mentoring, and the adaptation of communication strategies to match patient characteristics. Additionally, personal motivation, managerial support, and a conducive work environment play significant roles in the successful implementation of communication strategies. The results of this study provide an in-depth understanding of public service communication practices within the community health center context and serve as a basis for recommendations in developing training programs and policies to enhance the quality of interactions between healthcare workers and the community.

This paper reviews the role of Artificial Intelligence (AI) in Islamic education within secondary schools, emphasizing both its practical uses and the ethical challenges it presents. The review looks into the current trends, tools, and the impact of AI on the learning experience, as well as its ethical implications from an Islamic perspective. The study follows a systematic literature review (SLR) approach based on the PRISMA guidelines and includes research from 2022 to 2025, sourced from platforms like Google Scholar. After a thorough selection process, 15 articles were included in the review, offering valuable insights into the technological and ethical aspects of AI in Islamic secondary education. The use of AI has notably enhanced learning outcomes in Islamic education by allowing personalized learning, boosting student engagement, and streamlining feedback mechanisms. Tools like intelligent tutoring systems and educational chatbots have been widely adopted. However, challenges around data privacy, algorithmic bias, and technology access persist. Additionally, incorporating Islamic ethical values into AI-driven educational platforms presents both opportunities and challenges. Addressing these ethical implications is vital, requiring frameworks that align with Islamic principles such as maṣlaḥa (public welfare), justice, and human dignity. Education policies and teacher training programs should concentrate on promoting the responsible use of AI, ensuring it improves educational experiences while preserving ethical and cultural integrity.

This article delves into the application of gamification in Islamic Religious Education (IRE) for primary school students, focusing on its impact on motivation, emotional engagement, and learning psychology. It offers a systematic review of relevant studies, evaluating both the positive outcomes and challenges of using gamification in IRE. A thorough library research approach was used, drawing from academic journals, books, and conference papers. Key databases like Google Scholar, JSTOR, and ERIC were searched to identify studies published between 2010 and 2025. Studies that met specific criteria relevance to the topic, educational level, and a focus on gamification, motivation, emotional engagement, and learning psychology were selected. The findings suggest that gamification in IRE can significantly enhance student motivation, emotional engagement, and learning outcomes. Elements such as rewards, challenges, and interactive activities help create a positive learning environment, promoting better retention and understanding of Islamic teachings. Emotional engagement is particularly heightened when gamification is tailored to the cultural and religious contexts of the students, fostering a deeper connection to the material. The study emphasizes that incorporating gamification in IRE could enhance the overall educational experience for primary students, boosting their motivation and emotional involvement in learning. It also highlights the importance of designing gamified content that is culturally relevant and contextually appropriate to maximize the positive effects on student learning. The study recommends that educators, curriculum developers, and policymakers consider using gamification to improve the quality of Islamic education in primary schools.

Interoperability has become a critical enabler of integrated service delivery in contemporary digital government. However, despite significant technological investments, many governments continue to experience fragmented service systems and limited public value outcomes. This study examines how institutional design shapes interoperability capacity and how interoperability contributes to public value creation within digital government frameworks. Employing a qualitative explanatory case study approach, data were collected through semi-structured interviews, document analysis, and institutional observations. The findings reveal that interoperability is not solely a technical function but an institutional capability embedded in governance structures, regulatory frameworks, data standards, and coordination mechanisms. While technical data exchange mechanisms exist, institutional fragmentation, regulatory ambiguity, and limited cross-agency collaboration constrain seamless integration. The study demonstrates that institutional design mediates the relationship between interoperability and public value creation by influencing the effectiveness of integrated service delivery. Public value gains are evident in operational efficiency and accessibility; however, improvements in legitimacy, trust, and service coherence remain incremental where institutional alignment is weak. The research contributes to digital governance literature by conceptualizing interoperability as an institutional construct and highlighting the necessity of governance reform for sustainable public value generation. The findings suggest that governments must prioritize institutional coherence, standardized data governance, and collaborative coordination frameworks to fully realize the transformative potential of digital government.

Welfare for the poor is the most important topic in improving citizens. Islam as Ad-diin has offered several teachings for humans that apply universally with two dimensional characteristics, namely happiness and well-being in life in this world and in the hereafter. In the concept of the modern world, welfare is a condition where a person can fulfill basic needs, be it the need for food, clothing, shelter, clean drinking water as well as the opportunity to continue education and have adequate work that can support the quality of life so as to have a social status that leads to the same social status as other citizens. ZIS as an extension of the government in helping the needs of the poor with the aim of improving the welfare of the community who initially as zakat recipients turned into zakat givers, so that later the funds used will be evenly distributed and felt by the wider community. as well as purifying assets that may be accidentally mixed with assets that are forbidden for consumption. The urgency of ZIS in Sidowungu is one of the main elements of effective and efficient zakat management in order to realize the welfare of the community. As for the discussion of this article about the welfare pattern for the poor as the process of distributing ZIS funds in Sidowungu Village. The method used in this article is a quantitative approach. The subjects of this study were 165 poor people in Sidowungu Village, while the sample size was 65 poor people using probability sampling. The results of the study, processed using the PASW SPSS 23 for Windows program, showed that partial test results for H0 were rejected and H1 was accepted if the calculated t value was greater than the table t value or the sig value was less than 0.05. This means that the distribution of funds partially affected the welfare of the poor in Sidowungu Village. The magnitude of the influence between variables can be seen from the coefficient of determination of 0.079, meaning that 79.0% of the welfare of the poor in Sidowungu Village was influenced by the distribution of ZIS funds, while the remaining 21.0% was influenced by other variables not included in this study.

The increasing intensity of business competition requires companies to maintain strong financial conditions to avoid financial distress that may disrupt business continuity. This study aims to assess the financial stability and predict the potential bankruptcy of PT Sido Muncul Tbk for the 2022–2024 period using the Altman Z-Score model. A descriptive quantitative approach was applied, utilizing secondary data obtained from annual reports published by the Indonesia Stock Exchange and the company’s official website. Five key ratios in the Altman model were used as indicators to evaluate the company’s financial position and resilience. The results show Z-Score values of 4.74 in 2022, decreasing slightly to 4.66 in 2023, and rising again to 4.79 in 2024. These scores are significantly above the safe threshold of 2.675, indicating that the company is in a healthy financial state with a very low risk of bankruptcy. Overall, PT Sido Muncul Tbk demonstrates stable financial performance, supported by a strong capital structure and consistent operational results. The Altman Z-Score model also proves to be an effective early-warning tool for identifying potential financial problems.

The development of information technology has transformed trade from traditional markets to digital platforms, including Cash on Delivery (COD) payment systems. This study analyzes the integration of the COD system with the istishna contract in online transactions (specifically on Shopee), its implementation mechanisms, and its validity according to Islamic jurisprudence (fiqh muamalah). The research method used a descriptive qualitative approach through digital observation and literature review. The focus of the study was on pre-order or custom product transactions made after a specification agreement between the buyer (mustashni') and seller (shani'). The results showed that the COD system is valid in the istishna contract because it allows for final payment upon receipt of the goods. This is in accordance with Sharia law as long as the product specifications are clear, the price is transparent, and the buyer's right to khiyar is fulfilled to ensure the goods conform to the contract. As long as it is free from riba (usury), gharar (gharar), and tadlis (tadlis), the COD method in istishna transactions reflects fairness, openness, and benefits for both parties in the digital economy ecosystem.

The rapid growth of social media has created new opportunities for Generation Z entrepreneurs to build business identity and brand image through digital content. One of the most popular platforms among this generation is TikTok, a short-form video platform characterized by high interactivity and strong viral potential. TikTok is not only used as an entertainment medium but also as a strategic tool for developing business personal branding. However, the utilization of TikTok by Generation Z entrepreneurs has not yet been optimal, particularly in implementing structured and consistent content marketing strategies. This study aims to analyze the use of TikTok and content marketing strategies in building personal branding among Generation Z entrepreneurs. The research employs a descriptive qualitative method with a literature review approach, examining various academic sources, research articles, and relevant reports related to digital marketing and social media. The findings indicate that effective personal branding on TikTok is strongly influenced by the ability to create creative, authentic, informative, and audience-relevant content. In addition, consistency in content uploads and the effective use of TikTok features contribute to increased audience engagement, consumer trust, and business reach. This study is expected to provide insights and practical references for Generation Z entrepreneurs in designing effective and sustainable digital branding strategies in the creative economy era.

This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.

This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.

In the context of Indonesia's post-pandemic financial market dynamics, investment and financing decisions often face challenges of cash flow uncertainty and capital cost volatility, requiring a Profitability Index (PI) and Weighted Average Cost of Capital (WACC) perspective to ensure optimal resource allocation to maximize company value. This study aims to analyze the effectiveness of investment and financing decisions through the integration of PI and WACC based on a synthesis of the latest literature. A descriptive qualitative approach was used through a literature study with secondary data from financial journals and textbooks from 2021-2025, collected from Google Scholar and university repositories, then analyzed thematically with data reduction, presentation, and literature triangulation to interpret the PI, IRR, and WACC indicators. The results show that PI is consistently >1 (ratio of 1.15-1.45) and IRR > WACC (average of 10-12%), confirming the feasibility of 70% of manufacturing projects, while WACC of 9.8% from the optimal capital structure (debt ratio of 40-50%) supports an effective tax shield, despite being constrained by multiple IRRs, conflicting metric rankings, and BI interest rate fluctuations that increase implicit costs by up to 15%. It can be concluded that PI-WACC integration increases theoretical profitability by 12% through precise allocation, but is limited by the generalization of secondary data; a hybrid model with mixed-method validation is recommended for the non-manufacturing sector in emerging markets.

Regional development faces dynamic challenges amid rapid economic growth driven by natural resource extraction. This study aims to identify leading economic sectors, analyze structural economic transformation, and evaluate the role of these sectors in regional development. The research employs a quantitative method with a descriptive approach. Secondary data consist of Gross Regional Domestic Product (GRDP) at constant prices over the past five years. The analytical techniques applied include Location Quotient analysis to identify base sectors, Shift-Share analysis to assess structural changes as well as comparative and competitive advantages, and Klassen Typology to classify sectoral growth patterns. The results reveal a structural shift from primary sectors, such as agriculture and fisheries, toward secondary sectors, including mining and manufacturing. Despite challenges related to development equity, these leading sectors serve as key drivers of regional economic growth. To maximize the contribution of leading sectors to broader regional development, this study recommends that government policies prioritize the strengthening of intersectoral linkages.

This study discusses the comparison of traditional and modern management accounting methods with the aim of analyzing the characteristics, advantages, and disadvantages of each method and providing practical guidance for corporate decision-making. The research method uses a literature review approach, collecting and synthesizing various recent studies related to Activity Based Costing (ABC), Target Costing, and Balanced Scorecard (BSC), and comparing them with traditional methods such as job order costing and process costing. The analysis results show that traditional methods are simpler and easier to implement, but less accurate in calculating costs and less relevant for strategic decision-making. In contrast, modern methods offer higher accuracy through detailed cost allocation, comprehensive performance monitoring, and data-based decision-making support, although they require greater implementation complexity and resources. This study concludes that the choice of method must be adjusted to the characteristics of the company and the complexity of business activities, so as to optimally improve cost efficiency and profitability.

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

Background: Transnational crime has become increasingly complex and has wide-ranging impacts on victims, while existing legal systems still demonstrate fragmentation between criminal and civil law and remain inadequate in providing effective victim protection and recovery. Research objective: This study aims to analyze and strengthen victim protection in transnational crime through a restorative justice approach, with a particular emphasis on harmonizing criminal and civil legal mechanisms. Method: This study employs a socio-legal approach that integrates normative legal analysis with empirical methods, including case studies, comparative analysis across jurisdictions, and interviews with legal practitioners and non-governmental organizations. Results: The findings indicate that victim protection is hindered by weak restitution enforcement, complex compensation procedures, limited institutional coordination, and cross-border legal barriers. In addition, the implementation of restorative justice in the context of transnational crime remains limited due to the lack of integration within formal legal systems. Therefore, an integrative approach combining criminal law, civil law, and restorative justice is necessary to establish a more comprehensive, effective, and victim-oriented system of protection.