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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.

This study examines customer churn prediction in subscription-based telecommunications from a digital marketing perspective using machine learning. The analysis utilizes a secondary dataset of 7,043 customer records that simulate behavioral, contractual, and financial attributes commonly found in telecom services. Three classification algorithms Logistic Regression, Random Forest, and Gradient Boosting are applied to model churn behavior. Data preprocessing includes handling missing values, encoding categorical variables, and splitting data into training and testing sets. Model performance is evaluated using accuracy, recall, and ROC-AUC, with emphasis on recall due to its importance in identifying at-risk customers. The results show that Gradient Boosting achieves the highest overall performance with an ROC-AUC of 0.84, while Logistic Regression provides relatively higher recall. Key drivers of churn include short-term contracts, higher monthly charges, and lower service engagement. However, recall remains moderate, indicating limitations in capturing complex behavioral factors. These findings suggest the need to combine predictive models with behavioral insights and highlight the importance of early customer engagement and long-term retention strategies.

The rapid development of digital technology has led to an increased adoption of digital payment methods in online transaction-based businesses. However, in practice, failures and limitations in the implementation of digital payment systems still occur, potentially disrupting transaction processes and reducing customer convenience. Payment related obstacles may result in transaction cancellations and increase the risk of customer churn. This study aims to analyze the impact of failures and limitations in digital payment methods on customer churn using a classification-based approach. The data used in this research are secondary e-commerce customer data obtained from the Kaggle platform, including transaction information, payment methods, customer behavior, and historical transaction records. The research methodology consists of data preprocessing, time-based feature engineering, and classification modeling using logistic regression, decision tree, and random forest algorithms. Model performance is evaluated using accuracy, precision, recall, F1-score, and confusion matrix metrics. The results indicate that the decision tree model demonstrates superior capability in identifying churn customers compared to the other models, although it does not always achieve the highest accuracy. In addition to digital payment methods, other factors such as purchase value, transaction frequency, purchase timing patterns, and product return rates also influence customer churn. The findings highlight the importance of optimizing digital payment systems as part of customer experience enhancement strategies and customer retention efforts in online transaction–based businesses.

Customer churn is a strategic challenge for digital streaming platforms because it directly Impacts revenue and business sustainability. This study aims to analyze the factors influencing customer Churn and develop a churn prediction model using the Random Forest algorithm. The study uses a Quantitative approach with an explanatory design and utilizes secondary data from the Netflix Customer Churn and Engagement Dataset available on Kaggle. The dataset consists of 1,000 customer data with 16 Variables covering demographic characteristics, service usage behavior, financial condition, and customer Satisfaction level. The data was processed through preprocessing, one-hot encoding, and a 70:30 split Between training and test data. Model performance was evaluated using accuracy, precision, recall, F1 Score, and ROC-AUC metrics. The results show that the Random Forest model produces an accuracy of 53.7%, precision of 56.3%, recall of 63.6%, F1-score of 59.7%, and ROC-AUC of 0.534, indicating Moderate predictive ability and only slightly better than random classification. Feature importanceAn.evealed that user engagement levels, such as viewing duration and frequency of interactions, Were the most dominant factors influencing churn, followed by economic factors and customer satisfaction. The results of this study are expected to provide a basis for streaming platforms to design more effective Customer retention strategies.

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.

Because it directly impacts revenue, customer loyalty, and long-term business sustainability, customer churn is a critical issue for the e-commerce industry. High churn rates indicate that a business is unable to retain existing customers, which means it is more expensive to acquire new customers. Therefore, a precise analytical approach is needed to identify customer behavior patterns that are likely to churn. Using machine learning methods, this study analyzes and predicts customer churn. For this study, the E-Commerce Customer Churn 2025 dataset, obtained from Kaggle, was used. This dataset consists of 10,000 customer data and contains fifteen variables covering transaction behavior, customer characteristics, and churn status. Data preprocessing, descriptive analysis, exploratory data analysis (EDA), and classification model development using Logistic Regression and Random Forest algorithms were part of the research project. Model evaluation was conducted using a Confusion Matrix and Receiver Operating Characteristic (ROC) Curve to evaluate the model's accuracy and ability to distinguish between churned and non-churned customers. The results showed that the Random Forest model performed better than Logistic Regression, with an ROC-AUC of 1.00. Furthermore, feature importance analysis revealed that the days_since_last_purchase variable was the most dominant factor in predicting customer churn. These findings are expected to help e-commerce companies design more effective, data-driven customer retention strategies.  

User reviews on the Shopee e-commerce platform represent an important source of information for understanding consumer perceptions of products and services. Sentiment analysis is commonly applied to classify user opinions into positive, neutral, and negative sentiment categories based on textual data. This study aims to analyze the performance of the Long Short-Term Memory (LSTM) method in sentiment classification of Shopee user reviews. The dataset used in this study consists of Indonesian-language user reviews that have undergone preprocessing stages, including case folding, text cleaning, tokenization, and stopword removal. The LSTM model was trained using preprocessed text represented as word sequences. Model performance was evaluated using overall accuracy and class-wise classification results. The experimental results indicate that the LSTM method achieved an overall accuracy of 87.62%. In addition, the classification performance for the positive sentiment class reached 95.27%, the neutral class achieved 4.96%, and the negative class reached 74.26%. These results demonstrate that the LSTM method performs well in classifying sentiment in Shopee user reviews, particularly for positive sentiment. This study is expected to provide insights and references for the application of deep learning methods in sentiment analysis of Indonesian e-commerce review data.

This research aims to develop a multiclass flower image classification system using the Convolutional Neural Network (CNN) algorithm with the EfficientNet architecture. The main problem addressed is the difficulty of manual identification of flower species that share high visual similarity. The research stages include collecting 17,299 flower images across 19 classes, performing data preprocessing such as image resizing, pixel normalization, and augmentation, followed by model training using the EfficientNet transfer learning approach. The model was trained for 10 epochs with an 80:20 training-validation data split. The evaluation results show that the model achieved a validation accuracy of 98.05% with a loss value of 0.0968, and an average precision, recall, and F1-score of 0.98. The trained model was then implemented into a web-based application built using the Next.js framework, enabling users to upload flower images and obtain real-time classification results via the Hugging Face API. The system successfully identified flower species with a confidence level of 99.87%. These findings demonstrate that combining a modern CNN architecture with transfer learning provides efficient and highly accurate flower classification performance, which can be effectively implemented for educational and digital conservation purposes.

Detection and identification of plant diseases is critical to the success and efficiency of agricultural production. Plant disease outbreaks are becoming more frequent throughout the world, and the presence of these diseases in cultivated plants has a significant impact on productivity. Therefore, researchers are focusing on developing effective and reliable plant disease detection methods. Thus, farmers can take advantage of early detection of this disease to minimize future losses. This article discusses machine learning approaches as well as decision trees, K-nearest neighbors, naive Bayes, support vector machines (SVM), and random forests for detecting coffee leaf diseases using leaf images. The above-mentioned classifications were researched and compared to determine the most suitable plant disease prediction model with the highest accuracy. Compared with other classification algorithms, the SVM algorithm achieves the highest accuracy of 99.75%. All the models trained above will be used by farmers to quickly identify and classify new diseases in images as a prevention strategy. As a preventive measure, farmers can detect and classify new diseases in images early.

The performance of the Indonesian National Team (Timnas) in the 2026 World Cup qualifications has triggered massive and diverse responses on social media, particularly on platform X. This study aims to identify and classify public sentiment regarding Timnas Indonesia's performance into positive, negative, and neutral categories using a data mining approach. Text data was processed through pre-processing stages, term weighting using TF-IDF, and the application of the Synthetic Minority Over-sampling Technique (SMOTE) to address significant class distribution imbalance. The classification algorithm employed was Multinomial Naïve Bayes. Model performance evaluation was conducted by comparing two training-testing data split scenarios: 90:10 and 80:20 ratios. The results indicate that public opinion is dominated by negative sentiment at 73.2%, reflecting public disappointment. In terms of model performance, the 90:10 ratio scenario yielded the best accuracy of 80%, outperforming the 80:20 ratio which recorded an accuracy of 75%. These findings demonstrate that combining Multinomial Naïve Bayes with the SMOTE technique is effective in handling imbalanced text data and is capable of accurately mapping public perception.

The development of social media platforms like TikTok has created new spaces for digital economic activities, including the practive of thrifting, which has now become a trend among the public. However, government policies that block these activities have sparked various public reactions. This study aims to analyze public sentiment regarding the issue of thrifting bans on the TikTok platform using the Bidirectional Long Short-Term Memory (Bi-LSTM) method. This method was chosen because it can understand text context from both directions, allowing it to capture deeper semantic meaning. The dataset consist of 4,000 TikTok user comments collected through a crawling process. The research stages include data preprocessing, sentiment labeling, splitting training and test data, training the Bi-LSTM model, and evaluating performance using accuracy, precision, recall, and F1-score metrics. The research results show that the Bi-LSTM model achieved an accuracy of 86.15%, with stable classification performance and minimal error rate. These findings indicate that Bi-LSTM is effective for sentiment analysis of public opinions on Indonesian language social media, particularly on context specific policy issues. Further development can be carried out by adding pre-trained embeddings or attention mechanisms to improve the model’s performance.

Manual quality assessment of Platelet Concentrate (TC) is highly subjective and inconsistent, necessitating an objective, automated classification system. This study aims to develop a computationally efficient, low-cost model for TC quality classification using Histogram Features extracted from grayscale images combined with the K-Nearest Neighbor (KNN) algorithm. The methodology employed critical preprocessing steps, including StandardScaler for normalization and SMOTE for balancing the training data, followed by optimization across K=1 to K=30. The optimal model achieved a maximum accuracy of 69.23% at K=6, with an F1-Score of 71.43%, confirming robust performance on the imbalanced testing set. The results validate the effectiveness of the Histogram-KNN approach as a consistent and reliable decision support system for rapid TC quality screening in resource-limited settings.

Tourism is one of the sectors that plays an important role in boosting economic growth through travel activities and destination exploration. Tourists' preferences for nature-based tourism options, such as mountain hiking or beach tourism, are influenced by various factors, ranging from personal experiences and recreational interests to social characteristics. Therefore, a technology-based approach is needed to predict destination choice tendencies more accurately. As artificial intelligence technology develops, deep learning methods have been widely used in classification processes due to their ability to process large amounts of data and recognize complex patterns. In this study, a Multilayer Perceptron (MLP) model is used to classify tourists' preferences between mountain or beach destinations based on a survey dataset. The research stages include data processing, data splitting using a train-test split, model training, and performance evaluation using accuracy, precision, recall, and F1-score. The test results show that the MLP model is capable of achieving an accuracy rate of 99%, confirming that deep learning methods are effective in automatically mapping tourism preference trends. This research is expected to serve as a basis for the development of more personalized travel destination recommendation systems, as well as to support tourism management in formulating targeted promotional strategies.

Hijaiyah letters have varying shapes, and some of them are very similar, often causing errors in the manual character recognition process. This study aims to classify Hijaiyah letters based on digital images using the Convolutional Neural Network (CNN) method. This method was used in this study with a dataset consisting of 28 letter classes and a total of 4,480 images obtained from various public sources and private data. All images underwent a preprocessing stage that included labeling, resizing, normalization, and augmentation, then were divided into three parts, namely training data, validation data, and test data with a ratio of 70:20:10. The training process was carried out using the Python programming language with the help of the TensorFlow and Keras libraries on the Google Colab platform. The test results showed that the CNN model achieved an accuracy of 97.10%, with an average precision, recall, and F1-score of 0.97, respectively. Classification errors only occurred in letters that had similar shapes, such as Syin and Sin. Based on these results, the CNN method proved to be effective, efficient, and accurate in recognizing Hijaiyah letter image patterns, so it can be used as a basis for developing classification models with higher accuracy in the future.

Waste has become a serious environmental problem in Indonesia, which continues to increase along with population growth. The issue of waste management poses serious challenges for the environment, especially in the process of separating organic and inorganic waste. In the field of computer vision, recognising the type and shape of waste through camera images remains a challenge due to variations in shape, colour, and complex lighting conditions. Therefore, this problem utilises Deep Learning technology, which is expected to be widely applied in Indonesia, especially in large cities with high waste volumes. This study aims to distinguish between organic and inorganic waste using the Convolutional Neural Network (CNN) method based on digital images. The developed CNN model was trained to recognise the visual patterns of each type of waste and tested to measure its accuracy. The test results show that the CNN-based classification system is capable of achieving an accuracy rate of 95%, thus proving the effectiveness of this method in supporting artificial intelligence-based automatic waste sorting systems.

The rapid expansion of e-commerce in Indonesia has resulted in a significant rise in the number of customer reviews, which serve as a valuable source of insight for understanding consumer satisfaction. This study aims to classify or identify sentiments from product reviews on the Tokopedia platform into three categories, using the Support Vector Machine algorithm. The classification method data were ethically collected through web scraping and include review text, ratings, and the number of “likes.”  The preprocessing stage involved several NLP techniques such as pre-procesesing data representation was generated using the Term Frequency–Inverse Document Frequency method, while the issue of class imbalance was addressed using the Synthetic Minority Over-sampling Technique.  Based on the test results, the SVM model achieved an accuracy of 79.48% on the test data using a linear kernel, showing the best performance in classifying positive sentiments. However, the classification of neutral and negative sentiments still requires improvement. This study demonstrates that the combination of the TF-IDF method, additional numerical features, and data balancing techniques can produce an an efficient sentiment analysis model within the e-commerce domain.

Penelitian ini bertujuan untuk mengembangkan sistem pendukung keputusan yang dapat membantu tim Marketing Officer (MO) PT. Alvarel Technology Innovation dalam menentukan status pelanggan secara objektif dan terstruktur. Sistem ini dirancang menggunakan kombinasi metode Analytical Hierarchy Process (AHP) dan Weighted Sum Model (WSM). Metode AHP digunakan untuk menentukan bobot kriteria yang meliputi Potensial Pasar, Urgensi, Finansial, serta Hubungan dan Reputasi, dengan memastikan konsistensi matriks perbandingan berpasangan. Hasil pembobotan kemudian digunakan dalam metode WSM untuk melakukan perhitungan skor total pelanggan dan menyusun pemeringkatan status berdasarkan nilai tertinggi hingga terendah. Data penelitian diperoleh dari catatan internal perusahaan dan wawancara dengan Marketing Officer, dengan jumlah sampel 30 pelanggan. Hasil pengujian menunjukkan bahwa sistem dapat menghasilkan peringkat status pelanggan dalam lima kategori, yaitu potensial, prospek, pending, pasif, dan skip. Temuan utama memperlihatkan bahwa kategori prospek memperoleh skor tertinggi dan menjadi prioritas tindak lanjut. Dengan demikian, sistem pendukung keputusan berbasis AHP–WSM ini mampu mengurangi subjektivitas, meningkatkan efisiensi, serta memberikan rekomendasi yang lebih akurat dan terukur untuk mendukung pengambilan keputusan strategis perusahaan dalam pengelolaan pelanggan.

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.