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The Qur'an al-Karīm employs at least four principal terms in referring to human beings, namely al-basyar, al-insān, al-nās, and banī Ādam. These terms are not merely synonymous; rather, each represents distinct yet complementary dimensions of humanity in constructing a holistic concept of the human being. This study aims to: (1) analyze the semantic meanings of these four terms based on mufrodat studies, Makkiyah-Madaniyah classification, and asbābun nuzūl; (2) compare the interpretations of classical scholars - Al-Ṭabarī, Ibn Kathīr, Al-Qurṭubī, and Fakhr Al-Rāzī - with those of contemporary scholars - Sayyid Quṭb, Ibn ‘Āshūr, M. Quraish Shihab, and Buya Hamka; and (3) formulate their implications for Islamic education. This research employs a library research method using the tafsīr maudhū‘ī approach integrated with Izutsu’s semantic analysis model. The findings reveal that al-basyar represents the physical-biological dimension of human beings; al-insān represents the spiritual dimension in relation to ‘ubūdiyyah toward Allah; al-nās represents the social-collective dimension; and banī Ādam represents the intellectual-rational dimension inherited from Adam through the divine gift of teaching al-asmā’ (Qur'an 2:31). Collectively, these four dimensions provide fundamental implications for the development of objectives, curriculum, methodology, and evaluation within holistic and comprehensive Islamic education.

Group-based learning in the classroom plays a vital role in enhancing social interaction, individual responsibility, as well as students' critical thinking and collaborative skills. However, its implementation often faces challenges such as the dominance of certain members, social loafing, low participation, and interpersonal conflicts that hinder group effectiveness. This study aims to comprehensively examine the dynamics of learning groups by integrating four key aspects: the concept of group dynamics based on the Tuckman model, the characteristics of effective groups in cooperative learning, group formation techniques, and conflict management strategies. The research utilizes a qualitative approach with a literature study method, analyzing 25 sources including nationally accredited journals, academic books, and theses published between 2020 and 2024. Data analysis was conducted through reduction, thematic classification, content analysis, and conceptual synthesis. The results indicate that effective group dynamics can be achieved through the Tuckman stages, the application of the five elements of cooperative learning, the selection of appropriate group formation techniques with risk mitigation, and the implementation of the Thomas-Kilmann conflict management styles.The scientific contribution of this research is the development of an integrative model based on these four aspects, which serves as a conceptual framework to strengthen collaborative learning practices in the classroom. Practical implications include the formation of ideal groups consisting of 4–5 students, the establishment of initial group contracts, the use of dual assessment rubrics (individual and group), and peer evaluation mechanisms to enhance accountability and reflection.

This study aims to analyze the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the period 2015–2024 using the Springate and Grover models. The research employs a quantitative descriptive approach with secondary data obtained from the company’s annual financial statements. Financial distress analysis is conducted by calculating financial ratios included in each model to describe the company’s financial condition over the observation period. The results indicate that PT Garuda Indonesia (Persero) Tbk experienced financial distress during several periods, particularly before and during the COVID-19 pandemic, which was reflected in weakened liquidity, declining profitability, and reduced efficiency in asset utilization. However, following the financial restructuring process after 2021, both the Springate and Grover models show an improvement in the company’s financial condition, indicating a transition toward a more stable non-distress status. Although the Springate and Grover models use different financial indicators and classification approaches, both are able to descriptively capture the dynamics of financial distress experienced by the company. The differences in classification results reflect the distinct focus of each model, where the Springate model is more sensitive to liquidity and operational performance, while the Grover model emphasizes asset profitability. Therefore, the combined use of both models provides a more comprehensive overview of the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the research period.

State revenue holds a vital position in sustaining national development and the functioning of government, with taxation serving as the primary contributor to Indonesia’s State Budget (APBN). The substantial reliance on tax income obliges the government to manage the taxation system in an optimal, efficient, and sustainable manner. Nevertheless, the attainment of tax revenue targets in practice remains challenged by various issues, including structural, administrative, and strategic limitations. This study seeks to examine the role of strategic tax management in supporting the achievement of state revenue objectives. The research adopts a literature review approach by analyzing textbooks, national and international scholarly journals, official government publications, and relevant regulatory frameworks. The data are analyzed using a descriptive qualitative method through processes of classification, comparison, and synthesis of findings from previous studies. The findings reveal that strategic tax management has a crucial influence on enhancing state revenue performance through coherent policy formulation, flexible strategy execution, and ongoing performance assessment. The integration of information technology, the reinforcement of tax administration, and the improvement of taxpayer compliance emerge as key determinants in achieving revenue targets. Accordingly, strategic tax management constitutes a fundamental tool for ensuring fiscal resilience and promoting sustainable national development.

This Community Service activity reflects university students' social concern for their environment, particularly in elementary education. The activity was conducted at SDN 032 Tarakan to provide students with an understanding of the differences between needs and wants. The method used was face-to-face socialization, interactively designed through simple material delivery, ice-breaking, and an image classification game. The results showed high student enthusiasm and their ability to correctly classify most of the provided images into 'needs' and 'wants'. This activity not only enriched students' knowledge but also trained critical thinking skills in setting priorities. It is hoped that similar activities can be continued to foster economic literacy from an early age among elementary school students.

In the era of digital transformation, modern, systematic, and integrated archive management has become a crucial element in creating effective, efficient, and accountable education governance. Office Management and Business Services (MPLB) teachers in East Java still face obstacles in implementing technology-based archive management due to limited digital literacy, lack of supporting facilities, and minimal ongoing training relevant to 21st-century needs. This Community Service (PKM) activity aims to improve the professional competence of MPLB teachers in modern archive management through interactive workshop-based training, intensive mentoring, and direct simulation of the use of digital archiving applications. The implementation methods included participant needs analysis, problem-solving-based module development, digital archive management practice using a cloud system, and pre-test and post-test-based evaluation to measure competency improvement. The results of the activity showed an average increase in participant understanding of 42%, a 58% increase in operational skills in using archiving applications, and a 35% increase in archive management time efficiency. In addition, teachers are able to implement an electronic file classification system in schools and build a database of digitized documents. These activities strengthen transparent and sustainable educational administration, as well as supporting the realization of inclusive and globally competitive education in line with the Asta Cita vision towards Indonesia Emas 2030.

This study aims to determine the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, and to determine whether the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, complies with PSAP No. 07 concerning Fixed Asset Accounting. This study used a qualitative descriptive research method, using triangulation (a combination of observation, interviews, and documentation) as data collection techniques at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province. The results of this study indicate that the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, in terms of classification, recognition, measurement, cost components, post-acquisition expenditures, depreciation, retirement, and disposal, complies with PSAP No. 07 concerning Fixed Asset Accounting. Disclosure of fixed assets regarding the reconciliation of the recorded amount at the beginning and end of the period and depreciation information including the depreciation value, gross recorded value and accumulated depreciation at the beginning and end of the period is in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting. However, for the basic information on the valuation used to determine the recorded value, depreciation information in the form of the depreciation method used and the useful life or depreciation rate used is not in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting.

This study examines the challenges encountered by auditors in evaluating the fairness of notes payable and equity accounts as part of the financial statement audit process. These accounts carry a high risk of misstatement when recognition, measurement, or disclosure does not align with applicable standards. The purpose of this research is to provide an in-depth overview of the procedures, techniques, and professional judgments applied by auditors in assessing the fairness of both accounts, including issues related to misclassification, incomplete audit evidence, and limited responses from third-party confirmations. This study employs a descriptive qualitative method through a literature review of relevant academic publications. The findings indicate that auditors frequently face obstacles such as the mixing of accrued interest with the principal amount, low confirmation response rates, and inadequate supporting documentation. These challenges require auditors to perform alternative procedures and strengthen substantive testing to obtain sufficient and appropriate audit evidence. The implications of this study highlight the need for consistent application of auditing standards, comprehensive documentation, and effective communication with clients to ensure financial statements present a true and fair view.

This study examines the application of Financial Accounting Standards Statement 45 on Financial Reporting of Non-Profit Entities at the Istiqomah Foundation, which operates in the education sector. Non-profit organizations, especially educational foundations, require an accountable financial reporting system to maintain stakeholder trust. The purpose of this study is to analyze the conformity of the Istiqomah Foundation's accounting practices with PSAK 45 standards and to identify obstacles encountered in its implementation. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the Istiqomah Foundation has prepared a statement of financial position and activity report, but there are still deficiencies in the presentation of the cash flow statement and notes to the financial statements. The classification of net assets is not fully in accordance with the provisions of PSAK 45, which distinguishes between permanently restricted, temporarily restricted, and unrestricted net assets. The main obstacles found include limited human resources who understand non-profit accounting and the absence of an adequate computerized accounting system. The study recommends the need for non-profit accounting training for foundation financial managers and the development of an accounting information system that is appropriate to the characteristics of non-profit educational entities.

This community service program aimed to enhance students’ pharmaceutical literacy through the introduction of drug classification logos at SMP Muhammadiyah 04 Pangkatrejo. The background of this activity was the low level of drug-use literacy among adolescents, often leading to irrational self-medication. The activity employed a quantitative descriptive design with a one-group pretest–posttest approach. Educational interventions included interactive counseling, PowerPoint presentations, visual media using logo sticks, and pretest–posttest evaluation. Data were analyzed using the Wilcoxon Signed Rank Test. The results showed a significant improvement in students’ knowledge (p = 0.000), with mean scores increasing from 58% to 81% after the intervention. The highest gain was observed in the recognition of logo colors and drug classifications. Satisfaction analysis revealed that 96% of participants expressed satisfaction with the learning process, especially regarding material clarity and the presenters’ readiness to answer questions. The study concludes that participatory educational methods and visual media effectively improve rational drug-use awareness among junior high school students. Future programs are recommended to expand similar activities to other schools and integrate digital media for sustained impact on public health literacy.

The use of BRIMEN (BRI Document Management System) in digital document processing operations during internship activities at the Medan Regional Office of PT Bank Rakyat Indonesia (Persero) Tbk. is the main focus of this article. The objective of this study is to understand how the BRIMEN system contributes to the storage, retrieval, and classification of documents, particularly in relation to credit document management. This system was introduced to address common issues found in manual archiving, such as limited storage space, difficulties in document retrieval, and the risk of errors in preserving clients’ physical records. The research employed a descriptive qualitative approach through direct observation and active participation in daily workflows. The findings indicate that BRIMEN significantly improves operational efficiency by providing a more systematic and secure digitalization procedure for banking documents. The system not only reduces the risk of loss or damage to physical archives but also accelerates the process of data retrieval when required by work units. Through its classification and tracking features, BRIMEN ensures better consistency between digital data and physical documents, although several technical challenges remain, such as restricted access to storage rooms and difficulties in scanning older or non-standard documents. Overall, the results highlight the importance of implementing a well-structured digital document management system to support the smooth operation of modern banking institutions. BRIMEN represents a tangible step in BRI’s digital transformation, strengthening data security while simultaneously improving the quality of credit services delivered to customers. With continuous improvement, this system has the potential to serve as a model for digital document management that can be more widely adopted across Indonesia’s banking sector.

This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct observation, and interviews with parties involved in the company's financial recording process. The research findings indicate that the use of the Shortcut-AM application can accelerate the real-time recording of direct costs, reduce the risk of recording errors, and facilitate internal monitoring and audits. However, the effectiveness of the system still faces several challenges, such as delays in collecting supporting documents, account classification errors, and discrepancies between account mutation data and internal records. These challenges highlight the importance of cross-divisional coordination, ongoing technical training, and strengthening internal controls to ensure the system operates optimally. Thus, the digital-based recording system not only enhances operational efficiency but also serves as an essential foundation for maintaining the integrity and accountability of the company's financial reports.

Mining activities in the Raja Ampat area have sparked various public reactions, both supportive and critical, particularly on social media platforms such as Twitter. This study aims to analyze public sentiment regarding the mining operations by employing two classification algorithms. A total of 500 tweets related to Raja Ampat were collected from the X platform, and after data cleaning, 168 were identified as positive sentiments and 303 as negative. Sentiment analysis was conducted using text mining techniques by comparing two algorithms: Support Vector Machine (SVM) and Naïve Bayes. To address the issue of data imbalance, the Synthetic Minority Over-sampling Technique (SMOTE) was applied. The analysis results showed that SVM achieved an accuracy of 80%, outperforming Naïve Bayes, which reached only 68%. This indicates that SVM performed better in classifying sentiment. Additionally, the application of SMOTE effectively enhanced both algorithms’ abilities to detect positive sentiment, as reflected in the precision, recall, and F1-score metrics. For SVM, precision reached 85%, recall 80%, and F1-score 80%, while Naïve Bayes recorded a precision and recall of 69%, and an F1-score of 68%.

This study is a literature study that aims to analyze the practice of withholding and collecting Income Tax (PPh) Article 23 in the context of tax regulations in Indonesia. Data were obtained through a literature review of laws and regulations, tax textbooks, and relevant scientific journals. The results of the analysis indicate that although the provisions of PPh Article 23 have been regulated in detail, there is still the potential for differences in interpretation in practice, especially regarding the classification of tax objects and withholding rates. This study recommends increasing the socialization of regulations and simplifying tax administration in order to improve taxpayer compliance.

This paper provides a comprehensive examination of the concept and implementation of skill management as a cohesive set of competencies encompassing technical, interpersonal, conceptual, and strategic skills within organizational and entrepreneurial contexts. The background highlights the critical role of skill management in addressing the challenges posed by a highly competitive and rapidly evolving business environment, where mastery of these competencies determines both individual and organizational effectiveness in planning, organizing, leading, and controlling resources to achieve collective objectives. Grounded in a literature review of seminal works by Robbins & Coulter, Katz, Drucker, Mintzberg, Armstrong, and Barney & Hesterly, this study adopts a structured approach that covers definitions, classification of skill types, their roles in organizations, development strategies, implementation challenges, and applications in entrepreneurship. The findings indicate that: (1) technical, human, and conceptual skills are complementary across different managerial levels; (2) skill development requires a blend of formal education, field practice, mentorship, and technology utilization; (3) primary challenges include technological adaptation, complexity of decision-making, and limitations in training resources; and (4) in entrepreneurial ventures, effective skill management is fundamental to planning, finance, human resources, innovation, and communication. In conclusion, skill management should not be viewed as a static competency but as a strategic asset that must be continuously enhanced through lifelong learning, enabling both individuals and organizations to sustain growth and resilience in the era of globalization and digital transformation.

This study analyzes the level of economic development disparity among regions in East Java Province during the period 2009–2023 using the Klassen Typology approach. The study aims to map the classification of regions based on economic growth rates and per capita GRDP to identify spatial disparities among the 38 districts/cities in the province. The analysis results indicate significant inequality, with regions such as Surabaya, Sidoarjo, and Gresik consistently categorized as advanced and rapidly growing areas (Quadrant I), while regions such as Sampang, Pamekasan, and Bondowoso fall into the underdeveloped category (Quadrant IV). This phenomenon shows that the economic spillover effect from growth centers to surrounding regions remains suboptimal and suggests the need for spatially-based policy interventions. This study provides important implications for formulating more inclusive regional development policies and recommends further quantitative analysis to identify the determinants of inequality in greater depth.

Activities that have tasks and functions according to their provisions require fixed assets, which are an important component in supporting their operations. Indonesia uses Government Accounting Standard Statement (PSAP) Number 07 on fixed asset accounting as the asset treatment system. Every government agency that reports on its accounting treatment, including recognition, valuation, presentation, and disclosure, must use this standard statement. In addition, as a task support unit for the Tarakan City Tourism Office, the Tourism Office also provides financial reports. The purpose of this study is to determine whether this office has presented financial statements in accordance with PSAP No. 07. This research uses a qualitative descriptive approach with data collection through interviews, observation, and documentation. The results of this study indicate that the asset components of PSAP No. 07, namely asset classification, recognition, measurement, valuation, expenditure, depreciation, termination and disposal, and disclosure have met the principles of PSAP No. 07 on fixed asset accounting.

Technological advancements have brought significant transformations across various fields, including the application of machine learning in recommendation and classification systems. Machine learning leverages data processing, utilizes algorithms, and efficiently identifies patterns to produce accurate recommendations and predictions. This study aims to review machine learning-based recommendation system approaches, analyze model performance, and compare the algorithms used. A literature review was conducted by examining journals published in the past five years, focusing on algorithm implementation. The findings indicate that the Naïve Bayes algorithm delivers the best performance, achieving an accuracy of up to 97%. This algorithm is particularly well-suited for processing small to medium-sized datasets with high efficiency. The research provides comprehensive insights into the performance and limitations of various algorithms, serving as a valuable guide for future developments in the field.

UMKM is an economic platform for the community which is a basic component in the development of economic pillars starting from the lowest level, small and medium enterprises (UKM/UMKM) are types of companies in Indonesia which are owned by individuals or business entities in accordance with the criteria set by Law No. 20 of 2008. UMKM is able to defined as business run by individuals, households, or small-sized business entities. The classification of UMKM is based on limits on annual revenue turnover, total assets, and number of employees. The development and quality improvement needs to get serious support for its further growth, this is not only in terms of capital and ease of doing business, but also needs to be done in terms of management up to the ability of the perpetrators, one of that the UMKM perpetrators must learn about management, especially in financial management, starting with simple things such as preparing a cash book. Most UMKM are run by individuals who do not have special skills. UMKM run as they are and do not have a good financial planning system and financial management system, this is one of the weaknesses of UMKM, so they cannot make plans for future business development. The cash book preparation training aims to increase the financial management capacity of Micro, Small and Medium Enterprises (UMKM). The training method is designed to provide a basic understanding of accounting principles, financial statement preparation techniques, and practical applications that are relevant to the needs of UMKM. This training program is expected to improve the quality and financial performance of UMKM, so that they can be more competitive and sustainable in the market.

The growth of e-commerce in Indonesia has led to the emergence of various online shopping platforms, with Shopee being one of the most popular in Semarang City. User reviews on the Shopee application serve as a valuable data source for analyzing customer satisfaction levels; however, the large volume of data requires a systematic and accurate analytical approach. This study aims to analyze user review sentiments of the Shopee application using three machine learning algorithms: Random Forest, Naïve Bayes, and Support Vector Machine (SVM), as well as comparing the accuracy of these three algorithms. This research utilized 1000 reviews collected through web scraping from the Play Store, which were categorized into three classifications: positive, neutral, and negative sentiments. The analysis process encompassed pre-processing stages, feature extraction using TF-IDF, and classification using Random Forest, Naïve Bayes, and Support Vector Machine algorithms. The results demonstrated that the Random Forest algorithm achieved the highest accuracy at 96.19%, followed by Support Vector Machine with 95.71% accuracy, and Naïve Bayes with 84.76% accuracy. This research highlights the effectiveness of Random Forest and SVM in classifying user review sentiments towards the Shopee application.