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The presence of Generation Z, who grew up entirely in the digital era, has triggered a fundamental transformation in Muslim religious practices, where social media has replaced conventional religious institutions as the primary source of religious information. This condition creates a paradox: Gen Z has become a generation that is highly religious online, yet is often disconnected from physical communities and traditional religious authorities. This study aims to analyze the character of Muslim Gen Z religiosity, identify its forming factors, and examine the impact of the digital era on their religiosity. This study employed a descriptive qualitative approach using a library research method. The findings indicate that Muslim Gen Z religiosity is characterized by personalization, flexibility, and digital spirituality, strongly influenced by social media. These characteristics are shaped by massive digital technology accessibility, the effectiveness of contextual Islamic preaching on platforms such as TikTok, as well as spiritual needs and social pressure from the digital environment. The digital era brings positive impacts in the form of increased accessibility and religious literacy, but also negative impacts including shallow religious understanding, vulnerability to information bias, and potential exposure to extreme ideologies. This study implies the importance of an integrated digital religious literacy strategy through critical thinking-based Islamic Religious Education curriculum reform, enhancement of educators' digital capacity, and cross-sector collaboration to strengthen Gen Z's moderate and reflective religious understanding.

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.

Inclusive education aims to provide equal learning opportunities for all students, including those with special needs, within regular educational settings. However, mathematics learning in inclusive classrooms remains challenging because mathematical concepts are often abstract and require logical reasoning that may not be easily accessible to learners with diverse cognitive characteristics. Ethnomathematics has emerged as an alternative approach by integrating cultural practices, local wisdom, and students’ daily experiences into mathematics instruction, creating more meaningful and accessible learning environments. This study aims to analyze the development, implementation patterns, opportunities, and research gaps related to ethnomathematics in inclusive mathematics learning. A literature review method was employed by examining scientific publications from 2020–2025 obtained from Google Scholar, Scopus, ERIC, Springer, and ProQuest databases. Data were analyzed through content analysis involving reduction, classification, interpretation, and synthesis. The findings indicate that ethnomathematics has been implemented through cultural artifacts, digital teaching materials, and project-based contextual learning. The approach supports inclusive learning through multi-representational access, instructional adaptations, scaffolding strategies, and collaborative teaching practices aligned with Universal Design for Learning principles. Furthermore, ethnomathematics enhances students’ motivation, conceptual understanding, mathematical literacy, and cultural identity. Nevertheless, studies focusing on disability-specific adaptations and long-term learning outcomes remain limited and require further investigation.

Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a crucial aspect of the work of contemporary financial institutions. In this context, this research highlights CSR practices in banks. It relied on a sample of nine Iraqi banks listed on the Iraq Stock Exchange, which are characterized by their continued banking operations and regular publication of their annual financial reports. The research period was set from 2014 to 2023, and included a set of statistical tests that incorporated a number of financial determinants as control variables to determine their contribution to enhancing the impact of CSR when included alongside it, and to define the nature of the relationship between the research variables. We have reached a number of conclusions, most notably that when regulatory variables are included in the analysis model, this effect becomes statistically insignificant, which indicates that banks’ interest in internal financial factors still outweighs their interest in social aspects.

The physiological changes that occur during pregnancy, both physically and mentally, may be rather uncomfortable, particularly in the second and third trimesters. Pregnant women often report back discomfort, muscular aches, trouble sleeping, excessive exhaustion, and irregular sleep patterns. Mothers' physical and mental health as well as the health of their unborn children may be significantly impacted by inadequate sleep quality during pregnancy. To enhance comfort and the quality of sleep during pregnancy, one non-pharmacological technique is to use an aromatherapy maternity pillow. An ergonomic and ecologically sustainable invention to enhance mother comfort during pregnancy was the goal of this research, which intended to produce a Pregnancy Pillow Therapy product with pineapple leaf fiber and aromatherapy. A descriptive research design using a prototype creation technique was used in this study. The stages of the research included problem identification, literature review, product design, material selection, prototype manufacturing, and product evaluation. Data were collected through literature studies and observations related to sleep discomfort in pregnancy, maternity pillow utilization, aromatherapy therapy, and pineapple leaf fiber characteristics. The developed product was designed ergonomically to support the back, abdomen, waist, and legs of pregnant women. The addition of aromatherapy was intended to provide a relaxing effect and improve sleep quality. The use of pineapple leaf fiber also supports environmentally friendly product innovation through agricultural waste utilization. The results indicate that Pregnancy Pillow Therapy has the potential to become a supportive product for improving comfort and sleep quality among pregnant women. Further studies are recommended to evaluate product effectiveness directly among pregnant women.

This study aims to describe the implementation of instilling Islamic Religious Education values in the aspects of the Qur’an and Aqidah at TPQ Fattuhul Qulub, Doyo Baru District. The background of this research is based on the importance of Islamic religious education in shaping children’s character and morals from an early age amid the decline in the morality of the younger generation. TPQ, as a non-formal educational institution, has an important role in instilling Islamic values through learning the Qur’an, aqidah, and morals. However, in its implementation, several obstacles are still found, such as the low understanding of students regarding religious values, varying abilities in reading the Qur’an, and the lack of support from family and community environments.This study employed a descriptive qualitative approach. Data were collected through observation, interviews, and documentation at TPQ Fattuhul Qulub, Doyo Baru District. The focus of the research includes the planning, implementation, and evaluation processes of instilling Islamic Religious Education values in the aspects of the Qur’an and Aqidah.The results of the study indicate that the instillation of Islamic Religious Education values has been carried out through structured stages of planning, implementation, and evaluation. The learning process was conducted using the methods of Iqra’, tahsin, tahfidz, talaqqi, lectures, role modeling, habituation, and exemplary stories. In the Qur’anic aspect, students were guided to read the Qur’an according to tajwid rules and memorize short surahs, while in the Aqidah aspect, students were taught the pillars of faith, the attributes of Allah and His Messenger, and the formation of Islamic morals. The evaluation results showed improvements in Qur’anic reading skills, memorization, understanding of aqidah, and changes in students’ religious behavior, such as becoming more disciplined, polite, and diligent in worship. This success was supported by the exemplary behavior of the teachers and the involvement of parents in the learning process.

The increasing complexity of urban transportation systems demands intelligent and measurable navigation methods. Medan City, the capital of North Sumatra Province, has a dense road network with multiple route options that often confuse road users. Dijkstra's Algorithm, developed by Edsger Wybe Dijkstra in 1959, is a greedy-based computational approach proven effective for solving the shortest path problem on non-negative weighted graphs. This study applies Dijkstra's Algorithm to determine the shortest route from Medan Railway Station to Universitas Negeri Medan (UNIMED). The road network was modeled as an undirected weighted graph with 15 nodes and 16 edges, where edge weights represent actual road distances measured via Google Maps. The graph has a density of 0.152, confirming its sparse graph characteristic. Three alternative routes were identified and analyzed. The algorithm was implemented in Python 3 using the heapq module as a priority queue. Results show that the optimal route is A → B → C → E → F → M → N → O via Jl. M.T. Haryono, Jl. Aipda KS Tubun, Jl. Madong Lubis, and Jl. Prof. H.M. Yamin, with a total distance of 6.64 km. This achieves 99.1% accuracy compared to Google Maps, with a deviation of only 0.06 km. The optimal route is 6.25% more efficient than Alternative Route 1 (7.30 km) and 11.9% more efficient than Alternative Route 2 (7.54 km). The algorithm executes in under 1 millisecond with time complexity O((V+E) log V). These findings confirm Dijkstra's Algorithm as highly effective for medium-scale urban road network optimization.

This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample consisted of 67 companies, with a total of 201 observations. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results showed that profitability had a significant negative effect on KAM disclosure, while company size had a significant positive effect on KAM disclosure. The type of public accounting firm showed a significant negative effect on KAM disclosure. Furthermore, audit fees did not moderate the relationship between profitability and KAM, but they did moderate the relationship between company size and type of public accounting firm on KAM disclosure. This study demonstrates that company and auditor characteristics play a significant role in determining the disclosure of Key Audit Matters in the independent auditor's report.

The optimal therapeutic impact of local vaginal drug delivery systems is strongly influenced by the physical characteristics balance of Solid Vaginal Suppositories. A comprehensive review regarding the comparison of mechanical profiles, specifically melting time and crushing strength parameters, from various base classifications constitutes the primary objective of this literature research. The implementation of a Literature Review study design was executed through the extraction of empirical data from twelve experimental journals published within the last ten years. Excessively rapid phase transformation characteristics at physiological basal temperatures and low compression resistance were consistently demonstrated by lipophilic bases such as Oleum Cacao. The risk of structural deformation during the distribution process is highly susceptible to unmodified lipid preparations. High surface elasticity accompanied by a delay in molecular hydration duration reaching 120 minutes was recorded in the utilization of Glycerinated Gelatin Base. Structural rigidity exceeding 4 kgF and disintegration time efficiency under 60 minutes were optimally demonstrated by Polyethylene Glycol (PEG) Base. An enhancement in mechanical resistance against external shocks during the storage period is offered by the thorough modification of the synthetic polymer ratios. Therefore, the determination of the PEG base as the most optimal material is recommended to maintain the quality stability of pharmaceutical products. Compendial regulation standards regarding the physical strength testing of pharmaceutical preparations must be obeyed by every institution to ensure long-term treatment effectiveness. Thus, the alignment between active substance release duration and physical preparation endurance can be realized for absolute patient comfort.

This study aims to examine the role of Madrasah Ibtidaiyah teachers in shaping students’ Islamic character through a character education approach. The research employs a qualitative method with a library research design by reviewing various literature sources, including books, journal articles, and relevant previous studies. The findings indicate that Madrasah Ibtidaiyah teachers play a strategic role as educators, mentors, role models, facilitators, and guides in instilling Islamic character values in students from an early age. These values include honesty, discipline, responsibility, patience, empathy, humility, gratitude, mutual respect, cooperation, and obedience to Islamic teachings. The formation of Islamic character is carried out through classroom learning activities, daily habituation, exemplary behavior demonstrated by teachers, and various religious programs integrated into school life, such as congregational prayers, Qur’an recitation, and Islamic celebrations. In addition, teachers collaborate with parents and the school environment to create a consistent and supportive atmosphere for character development. The study concludes that the success of Islamic character education at the Madrasah Ibtidaiyah level is strongly influenced by the consistency, commitment, and quality of teachers’ roles in carrying out their educational responsibilities and serving as positive examples for students in everyday life.

This study aims to analyze the role of teachers’ personality competence in shaping students’ learning environments through a literature review approach. Personality competence reflects teachers’ stable, mature, and authoritative character, enabling them to serve as role models for students and influencing the creation of a conducive learning environment both psychologically and socially. The method used is a literature review by analyzing various sources such as books, academic journals, and relevant official documents. The results show that teachers with positive personality traits are able to build harmonious relationships, create a comfortable classroom atmosphere, and enhance students’ learning motivation. Therefore, teachers’ personality competence is an important factor in supporting the quality of the learning environment and the success of the learning process. In addition, findings from various studies indicate that personality competence not only affects classroom interactions but also contributes to the development of students’ attitudes, discipline, and emotional stability. Teachers who demonstrate consistency, empathy, and integrity tend to foster a sense of trust and respect among students, which further strengthens classroom engagement. Moreover, a positive teacher personality helps reduce learning barriers such as anxiety, lack of confidence, and lack of participation in classroom activities. In the context of modern education, where student-centered learning is increasingly emphasized, teachers’ personality competence becomes even more essential in facilitating active learning and meaningful student involvement. Thus, strengthening teachers’ personality competence through training, reflective practice, and continuous professional development is crucial to improving overall educational quality and achieving optimal learning outcomes.

The rapid transformation of education driven by globalization and technological advancement demands adaptive learning approaches that align with the characteristics of Generation Z learners. This generation is known for its curiosity, independence in thinking, and openness to diverse perspectives, yet it is also vulnerable to misinformation and negative online influences. Within the context of Islamic education, learning is not solely oriented toward cognitive development but also emphasizes the cultivation of moral values, particularly tolerance. This study aims to explore how contextual teaching methods can contribute to fostering tolerant attitudes among Generation Z students in Islamic educational settings. The research employs a qualitative approach through library research, utilizing a descriptive-analytical framework. Data were collected from various sources, including academic journals, books, and previous studies related to contextual learning, multicultural education, and Generation Z characteristics. The data collection technique involved document analysis, followed by content analysis procedures such as data reduction, categorization, and conclusion drawing. The findings indicate that contextual learning effectively promotes tolerance by engaging students in discussion, problem-solving, reflection, and real-life experiences. The integration of multicultural values and the role of teachers as facilitators and role models further strengthen this process. However, challenges remain, including limited teacher understanding, the persistence of conventional methods, inadequate supporting facilities, and the influence of social media. Overall, contextual learning presents a relevant strategy for developing open-minded, balanced, and socially adaptive Generation Z learners.

Background: Acute respiratory infection (ARI) remains a major public health concern, particularly in primary care settings. Lifestyle factors such as dietary patterns and physical activity are increasingly recognized as potential contributors to respiratory health. Objective: This study aimed to examine the association between dietary patterns, physical activity, and ARI among primary care patients in East Halmahera, Indonesia. Methods: A cross-sectional study was conducted at a primary health care facility in East Halmahera, Indonesia, from January to February 2026, involving 106 respondents selected using a total sampling technique. Data were collected using structured questionnaires and medical records. Variables included sociodemographic characteristics, dietary patterns, physical activity, and ARI status. Data were analyzed using descriptive statistics and Chi-square tests with a significance level of p < 0.05. Results: The prevalence of ARI among respondents was 77.4%. Bivariate analysis showed that dietary patterns (p = 0.006) and physical activity (p = 0.015) were significantly associated with ARI. In contrast, age, gender, marital status, education level, employment status, smoking, and alcohol consumption were not significantly associated with ARI (p > 0.05). Conclusion: Dietary patterns and physical activity were significantly associated with ARI among primary care patients in East Halmahera. These findings highlight the importance of lifestyle-related factors in addressing respiratory infections at the primary care level.  

This study aims to analyze the socio-economic characteristics, income levels, and welfare levels of business actors at Lake Sipin Tourism, Jambi City. A descriptive survey approach was employed, involving 50 business actors as the sample selected through a saturated sampling technique. Data were collected using structured questionnaires, while descriptive analysis based on criteria established by the Central Statistics Agency was applied as the primary analytical tool. The findings reveal that the socio-economic profile of business actors is predominantly female, with an average age of 42 years, a senior high school educational background, and operating food-based businesses independently with considerably limited capital. In terms of income, the average monthly net income of Rp2,486,000 falls within the moderate category according to the Central Statistics Agency criteria, although 40% of respondents still belong to the low-income group. Meanwhile, the welfare level was measured through the proportion of food consumption expenditure relative to total household expenditure, which reached 48.41% per month, placing the majority of business actors within the moderate welfare category overall.

The rapid advancement of information technology has reshaped modern society, in particular influencing how young individuals express their identities through fashion. The choice of clothing goes beyond mere practical functions, becoming a symbol of social status and values as young people attempt to adapt to rapidly changing trends, driven largely by digital platforms such as social media. These phenomena have simultaneously led to alarming waste production and environmental degradation, reflecting the mismatch between modern lifestyles and theological mandates on the management of creation. The fast-paced fashion industry, characterized by rapid production cycles and high consumerism, exacerbates the ecological crisis by generating large amounts of textile waste and contributing to detrimental practices in global supply chains. The study uses a qualitative approach, emphasizing literature research to analyze relevant literature and synthesize findings into meaningful discourse. Ultimately, it advocates a transformative catechesis that integrates ecological awareness into the formation of young people's faith, leveraging digital spaces to advocate for simplicity and community engagement in sustainable practices. The challenges faced in fostering this ecological awareness include the prevalence of a culture of instant gratification and the gap between knowledge and action, which hinders the alignment of belief with action. Theological reflection further emphasizes the spiritual implications of consumer behavior, placing ecological responsibility as a fundamental aspect of authentic expression of faith. Based on these insights, this paper underscores the importance for the Church to be proactively involved in the fight for ecological preservation, recognizing that true faith is manifested through tangible actions that honor the divine creation.

This research aims to analyze: (1) the general characteristics of farmers who convert rubber land to oil palm plantations in Sungai Gelam District, and (2) the economic impact of this land conversion, particularly on farmers’ income. This study uses a quantitative approach with survey data collected from rubber and oil palm farmers. The results show that there are notable differences in farmer characteristics, including capital, labor use, and market access. The average income difference between rubber and oil palm farmers is IDR 2,712,000, indicating higher earnings from oil palm cultivation. Based on the BNT test, with a value of IDR 405,000, the average income difference exceeds the threshold, confirming that the difference is statistically significant. Furthermore, the calculated F value is greater than the F table value, which strengthens the conclusion that there is a significant difference in income between rubber and oil palm farmers. Therefore, land conversion contributes positively to farmers’ income improvement.

Amid the accelerating rhythm of digital culture, academic competition, and the changing patterns of student life in higher education, the formation of Muslim student character has become an increasingly urgent concern. A campus mosque can no longer be viewed merely as a place of worship; it must also be understood as a strategic nonformal Islamic educational space that nurtures spirituality, morality, social awareness, and student identity in a more contextual way. This study aims to analyze the role of the campus mosque as a space for shaping Muslim student character through the Islamic mentoring program at Masjid Syamsul Ulum, Telkom University. This research employs a descriptive qualitative approach based on document study and thematic analysis of scholarly articles, mentoring program documents, and relevant works on campus mosques, religious moderation, and student character education. The findings show that the mentoring program at Masjid Syamsul Ulum is systematically designed through a clear structure, curriculum, methods, evaluation tools, and mentor regeneration, all of which are integrated with the institutional values of Harmony, Excellence, and Integrity. Socioculturally, the program functions not only as a medium for religious instruction but also as a process of value internalization, habituation of religious practice, strengthening of moderation, and construction of Muslim student identity within a technology-oriented university environment. This study proposes a conceptual understanding that the campus mosque can serve as a strategic space for shaping Muslim students who are religious, moderate, collaborative, and adaptive in the digital era.

Early marriage is a social phenomenon that remains prevalent in Indonesia and gives rise to various problems in family life. This article aims to analyze the implications of early marriage in light of the Code of Canon Law (CCL) Nos. 1055 and 1056 in the context of Catholic couples. This study employs a qualitative method with a descriptive-analytical approach through a literature review of books, scientific journals, and Church documents. The findings indicate that the CIC affirms marriage as a sacred covenant between a man and a woman oriented toward the bonum coniugum (the good of the couple), openness to children, and characterized by unity and indissolubility. In the context of early marriage, various implications were identified, such as emotional immaturity that triggers domestic conflicts, a high risk of divorce, low levels of education, and impacts on the health of mothers and children. Additionally, early marriage also indicates a weak understanding of the sacramental dimension and family responsibilities, including childrearing. Thus, CIC Nos. 1055 and 1056 provide an important normative foundation that marriage requires human, spiritual, and social maturity for the realization of a wholesome and prosperous Catholic family.

Family communication plays a crucial role in shaping the character and behavior of adolescents, especially in facing social challenges such as online gambling. This study aims to determine how parental communication patterns influence adolescents' involvement in online gambling activities in Lalang Village, Rana Mese District, East Manggarai Regency. Furthermore, this study also identifies various efforts made by parents to address this problem. The method used was a descriptive qualitative approach, with data collection through interviews, observation, and documentation. The results indicate four family communication patterns implemented by parents: pluralistic, consensual, protective, and laissez-faire. The pluralistic pattern is characterized by open communication and equal discussion, which encourages children to avoid online gambling. The consensual pattern combines warm communication with an emphasis on shared values. Conversely, the protective pattern tends to be dominant, where parents supervise without providing space for dialogue, resulting in children becoming withdrawn. The laissez-faire pattern, with minimal communication, makes children feel free to engage in gambling. This study uses the symbolic interaction theory, namely mind, self, and society. In addition to communication patterns, this study also found that parents undertake various efforts, such as limiting digital device use, providing advice, and increasing supervision of their children's social environment. These efforts demonstrate that their effectiveness is highly dependent on the quality of communication within the family.

This activity aims to provide children at the Al-Riyadhoh Tenggumung Wetan Surabaya Islamic Boarding School (TPQ) on how to manage their time and energy during Ramadan to ensure a balance between learning and worship. The method used was descriptive with a qualitative approach and an Asset-Based Community Development (ABCD) approach. Data collection techniques were carried out through observation, interviews, and documentation. The results of the activity showed that the webinar and mentoring provided were able to increase the children's understanding and enthusiasm in managing their time between learning, worship, and rest during Ramadan. This activity also had a positive impact on increasing children's motivation to learn and discipline in carrying out daily activities. Therefore, good time and energy management is crucial to help children carry out learning and worship activities more effectively during Ramadan. In addition, this activity encourages the formation of positive habits, personal responsibility, and children's awareness to use their time productively and beneficially every day.