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This study aims to analyze the effectiveness of corporate zakat management in reducing economic inequality from the perspective of muamalah. The research employs a library research method with a qualitative-descriptive approach by examining various literature sources, empirical data, and regulations related to corporate zakat in Indonesia. The findings reveal that corporate zakat management achieves optimal effectiveness when zakat funds are distributed through a productive zakat scheme. This scheme is implemented through six main stages: preliminary surveys of beneficiaries, regular assistance, provision of business capital, business partner guidance, motivational training, and periodic evaluations of beneficiaries’ business development. However, practical implementation still faces several challenges. The allocation of funds for business capital among economically disadvantaged communities has only reached approximately 0.4%, while the majority of zakat funds, around 97.1%, are still utilized for consumptive assistance. This condition indicates that the economic empowerment function of zakat has not yet been fully optimized. Therefore, integrative solutions are required, including institutional strengthening through the establishment of Islamic microfinance units such as Baitul Maal wat Tamwil (BMT) internally, as well as stronger government regulations through tax deductible incentive policies externally to support the sustainable optimization of corporate zakat distribution.

This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

This research examines the innovation of community empowerment rooted in local wisdom for environmental management and green economy advancement in Ketegan Village, Taman District, Sidoarjo Regency. The study stems from the increasing environmental issues resulting from urban development and the limited public understanding of sustainable economic measures. The research examines how local values—like cooperative efforts and social responsibility—can be incorporated into innovative, economically effective environmental management frameworks. Employing a qualitative descriptive method, data collection involved in-depth interviews, participatory observation, and the documentation of environmental policies and socio-economic information. The results indicate that residents of Ketegan have effectively created an empowerment model that integrates tradition and innovation via waste bank management, the use of organic waste for compost and biogas, and community-driven green economy projects engaging women and youth. Cooperation between the government, community, and universities has been essential in maintaining these initiatives. However, institutional capability, online marketing, and program viability continue to pose considerable obstacles. The research suggests enhancing community potential by providing training in green entrepreneurship, facilitating digital transformation, and incorporating local wisdom principles into sustainable development strategies. The results confirm that innovation rooted in local wisdom can effectively create resilient, competitive, and environmentally aware communities.

This study aims to analyze the implementation of programs strengthening financial literacy, economic digitalization, and the creative economy carried out by students participating in the Community Service Program (Kuliah Kerja Nyata/KKN) in Nagori Marihat Bukit. The programs included education on the Indonesian rupiah and the importance of saving habits, socialization of the QRIS digital payment system, a workshop on striphone production to support MSME development, and an ecoprint workshop for elementary school students. The study employed a qualitative descriptive method, with data collected through participatory observation and documentation. The results indicate that the programs successfully enhanced community understanding of financial literacy from an early age, increased the adoption of digital payment technology with 68% of participants successfully implementing QRIS, and improved creative economy skills that support the development of local MSMEs. These activities demonstrate that community-based economic education can effectively strengthen financial awareness, promote digital financial inclusion, and sustainably develop the creative economic potential of the community. Therefore, this KKN program can serve as a practical model of community-based economic empowerment in fostering economically independent communities.

The development of the palm oil industry in Indonesia typically relies on collaboration with smallholder farmers, but this collaboration often faces various problems such as poor cultivation techniques, lack of technical guidance, unclear administrative matters, and limited access to certification and markets. This study aims to develop a specific human resource management model to support collaboration with smallholder farmers, thereby improving production yields, sustainability, and engagement in the palm oil supply chain. The method used is a desk study, namely by analyzing and reconstructing information from research results, industry reports, and palm oil certification and sustainability policies. Based on the analysis, a career structure and Human Resource Management functions are proposed, consisting of collaboration supervisors, field officers, capacity training officers, collaboration administration staff, and collaboration/certification managers. This model allows for technical and administrative assistance, training for farmers, collaboration coordination, and certification and compliance management. The implementation of this model is predicted to improve cultivation quality, improve smallholder access to certification and markets, and strengthen the stability and sustainability of the supply chain. Thus, the HR model for smallholders offers a strategic solution to the various challenges of working with smallholders and supports the development of a socially, economically, and environmentally sustainable palm oil agribusiness sector.

The development of the palm oil industry in Indonesia typically relies on collaboration with smallholder farmers, but this collaboration often faces various problems such as poor cultivation techniques, lack of technical guidance, unclear administrative matters, and limited access to certification and markets. This study aims to develop a specific human resource management model to support collaboration with smallholder farmers, thereby improving production yields, sustainability, and engagement in the palm oil supply chain. The method used is a desk study, namely by analyzing and reconstructing information from research results, industry reports, and palm oil certification and sustainability policies. Based on the analysis, a career structure and Human Resource Management functions are proposed, consisting of collaboration supervisors, field officers, capacity training officers, collaboration administration staff, and collaboration/certification managers. This model allows for technical and administrative assistance, training for farmers, collaboration coordination, and certification and compliance management. The implementation of this model is predicted to improve cultivation quality, improve smallholder access to certification and markets, and strengthen the stability and sustainability of the supply chain. Thus, the HR model for smallholders offers a strategic solution to the various challenges of working with smallholders and supports the development of a socially, economically, and environmentally sustainable palm oil agribusiness sector.

Vaname shrimp (Litopenaeus vannamei) has a fast growth rate, good tolerance to a wide range of salinity and temperature, and resistance to several common shrimp diseases. Vaname shrimp has an efficient feed conversion making it more economical to cultivate, and its international market demand is high. The research method used four treatments of fermented soybean meal doses, namely 0% (control), 15%, 25%, and 35%, each with 3 replications. The feed was formulated using Pearson’s Square method targeting 35% protein, and the soybean meal was fermented using tempe yeast method. The observed parameters included daily growth rate (%), absolute weight gain (grams), survival rate (%), feed utilization efficiency (FUE), and feed conversion ratio (FCR). The results showed that the treatment with 25% fermented soybean meal dose gave the best results with a daily growth rate of 6.42%, absolute weight gain of 0.22 grams, survival rate of 90.66%, and the highest feed utilization efficiency of 0.66.

Tobacco is a leading commodity that forms the foundation of the rural economy, but its cultivation faces challenges in the form of labour intensity, significant capital requirements, and farmers' lack of understanding of systematic cost structures. This study aims to analyse the production cost structure and evaluate the economic efficiency of tobacco farming managed by the Batu Daun Farmer Group in Batuan Village, Sumenep Regency. The research method used a qualitative descriptive approach with data collection through in-depth interviews with the head of the farmer group, field observations, and analysis of financial documents as secondary data. The analysis focused on identifying fixed and variable costs, as well as evaluating economic performance using the Break Even Point (BEP) and Revenue-Cost Ratio (R/C) indicators. The results showed that the total production cost was IDR 28,597,500 (fixed costs of IDR 3,450,000 and variable costs of IDR 25,147,500) for the production of 2,800 kg of tobacco with a gross income of IDR 70,000,000. The R/C ratio value of 2.44 (>1) indicates that the business is operating efficiently and profitably, while the BEP of 215.4 kg shows that actual production far exceeds the break-even point, meaning that the business is in an economically safe zone. The results of the study conclude that the tobacco farming business of the Batu Daun Farmer Group is economically viable and efficient.

The foundation of turbine machines in industrial buildings must be able to withstand static and dynamic loads caused by operational vibrations. Generally, reinforced concrete block foundations are used due to their good stability. However, under certain conditions such as limited land, decreased soil bearing capacity, and the need for structural rehabilitation, their application becomes less effective. Therefore, this study aims to analyze the use of Micropile foundations as an alternative for turbine machine foundations at Candi Baru Sugar Factory, Sidoarjo.The research method includes literature studies, soil data collection through Cone Penetration Test (CPT), machine technical data analysis, and the design and analysis of Micropile foundations. The analysis covers bearing capacity, settlement, dynamic response, pile cap design, and cost estimation.The results indicate that Micropiles with a diameter of 0.20 m, a length of 2 m, five piles, and a pile cap size of 2 m × 2 m × 4.5 m are able to safely and stably support the machine load. In addition, this system is considered more efficient in terms of construction time and implementation. Therefore, Micropile foundations are recommended as an effective and economical alternative for turbine machine foundations.

Banana blossoms are often considered waste and rarely utilized by the community, even though this material is easily obtained, has nutritional value, and has the potential to be processed into economically valuable food products. This community service activity was carried out in Melati II Village, Pasar 6, Pala Hamlet, Perbaungan District, with the aim of providing assistance to the community in processing banana blossoms into chips as an alternative snack. The implementation method included a brief counseling on the potential and benefits of banana blossoms, training in processing techniques, hands-on practice in making chips, and a simple evaluation of the quality of the resulting product. The results of the activity showed that the community was able to process banana blossoms into chips with a crispy texture, acceptable taste, and an attractive appearance. In addition to improving community skills and creativity, this activity also helped reduce organic waste and opened up sustainable household-scale business opportunities for the local community.

Proton Exchange Membrane Fuel Cells (PEMFCs) are increasingly developed due to their high efficiency, power density, durability, and environmental friendliness. However, the high cost of platinum catalysts limits their widespread application. Reducing platinum usage through the development of low-cost catalyst support materials is a promising approach. Activated carbon derived from biomass offers a sustainable and economical alternative, particularly when utilizing agricultural waste such as coffee husks, which are often discarded. This study aims to evaluate the characteristics of activated carbon produced from coffee husk waste through pyrolysis as a catalyst support for PEMFCs. Pyrolysis was conducted at 400 °C, followed by chemical activation using 1 M H₃PO₄ and 1 M KOH with a residence time of 90 minutes. The resulting activated carbon was analyzed through proximate analysis to determine moisture content, ash content, volatile matter, and fixed carbon content. The results showed that activation with 1 M H₃PO₄ produced the lowest moisture content (3.4%), the lowest ash content (3.8%), and the highest fixed carbon content (60.5%), while 1 M KOH yielded the lowest volatile matter content (27.7%). Based on these results, activated carbon produced using H₃PO₄ meets the requirements of SNI No. 01/6235/2000 and demonstrates strong potential as a catalyst support material for PEMFC applications.

This community service program aims to improve public literacy and awareness of the Islamic capital market through socialization and educational activities in Telaga Jernih Village, Secanggang District. Islamic financial literacy in rural areas remains relatively low due to limited access to information and education, leading people to prefer traditional investments such as livestock and plantations. The activity was carried out by the Community Service Program (KKN) team in collaboration with the Indonesia Stock Exchange (IDX) as the main speaker and the village government as a supporting partner. The methods used included observation, counseling, interactive discussions, and simple simulations of Islamic investment practices. The results revealed high enthusiasm among participants, reflected in their active engagement and significant improvement in understanding the concepts, principles, and products of Islamic investment. The community began to realize that Islamic capital market investments are not only halal and safe but also offer long-term economic benefits. This activity positively influenced the community’s mindset to view Islamic financial investment as a complementary form of traditional investment. The program also opened opportunities for forming a village-based Islamic investor community and establishing a financial literacy center as a follow-up initiative. Therefore, this program plays a vital role in strengthening Islamic financial inclusion in rural areas and serves as an initial step toward creating a financially literate, independent, and economically productive society.

The Community Service Program (KKN) in Sidomukti Baru Village aims to enhance the community’s productive skills and financial awareness through training on dishwashing soap innovation and saving education. The main problems faced by the local community are the lack of skills in creating economically valuable products and low awareness of household financial management. This activity employed a descriptive qualitative method with a participatory approach, where the community was actively involved in all stages of implementation, from planning and execution to evaluation. The results show that the dishwashing soap training effectively improved participants’ skills and creativity in processing simple materials into marketable products with local economic potential. Meanwhile, the saving education activities successfully increased financial literacy and encouraged wise financial behavior within families. Through active community participation, this program not only provided new skills but also fostered economic independence and strengthened the spirit of cooperation as a foundation for sustainable empowerment at the village level.

This study aims to evaluate the effectiveness of the green water system in the nursery phase of Nile tilapia Oreochromis niloticus by observing growth performance, water quality, and survival rate. The experiment was conducted for 21 days using 450-liter circular tanks with two treatments: green water and clear water systems. The green water system was established by adding plankton starter to stimulate algal growth, while the clear water system used clean water with routine siphoning. Observations included absolute length, absolute weight, water quality parameters pH, temperature, dissolved oxygen, nitrite, and phosphate, and survival rate. The results indicate that the green water system provided superior nursery performance compared to clear water. Tilapia seeds reared in green water exhibited higher growth in length and weight, more stable water quality, and a greater survival rate 90% than those in the clear water system 80%. These improvements are attributed to the presence of microalgae, which serve as natural feed as well as bioremediation agents that reduce ammonia, nitrite, and phosphate toxicity. Therefore, the green water system proves to be more effective, economical, and environmentally friendly for tilapia nursery culture compared to the clear water system.

Acid mine drainage (AMD) is characterized by low pH and high concentrations of heavy metals such as iron (Fe) and manganese (Mn) that exceed environmental quality standards, thus requiring effective treatment to prevent environmental pollution. This study aims to evaluate the ability of a mixture of activated carbon derived from pineapple leaves mixed with coal to increase pH and reduce Fe, Mn, and Total Suspended Solids (TSS) levels in acid mine drainage at PT Alreksa Bara Mitra. The process to make activated carbon involved preparation, carbonization, and activation processes on the pineapple leaves and coal separately. The following step is to mix but pineapple leaves and coal the has been activated. The treatment was conducted using an adsorption method with variations in adsorbent mass of 4 g, 8 g, and 12 g and a contact time of 30 minutes. The parameters analyzed included pH, Fe, Mn, and TSS before and after treatment, and the results were compared with the quality standards stipulated in Minister of Environment and Forestry Regulation No. 05/2022. The results showed that the characteristics of the activated carbon mixture met the SNI 06-3730-1995 standard. Increasing the adsorbent mass contributed to the rise in pH from 5.5 to near the acceptable range of 6–9 and significantly reduced Fe, Mn, and TSS concentrations below the permitted limits.The findings indicate that the mixture of pineapple leaf- and coal-based activated carbon is an effective, economical, and environmentally friendly alternative adsorbent for acid mine drainage treatment.

This study aims to analyze the effect of using cassava (Manihot esculenta crantz) as a carbohydrate-based feed ingredient on body weight gain in beef cattle. The review was conducted using a descriptive literature study approach based on sixteen scientific articles discussing the nutritional composition, processing methods, and performance responses of beef cattle fed cassava-based diets. The analysis shows that cassava contains 17.45–88.6% dry matter, 2.4–21.45% crude protein, and 11.35–92.2% nitrogen-free extract, with variations influenced by plant part, processing method, and hydrocyanic acid (HCN) content. Processing techniques such as fermentation and ensiling can reduce HCN levels by more than 70% while increasing crude protein content up to 25%, thereby improving digestibility and feed efficiency. The inclusion of cassava in the form of flour, dried chips, pulp, or fermented peel consistently enhances dry matter intake and average daily gain (ADG) of beef cattle at inclusion levels of 20–50% in the diet. Overall, cassava has strong potential as a locally available, economical, and sustainable feed ingredient to improve beef cattle productivity.

This study aims to determine the effectiveness of the Jakarta Smart Card Plus (KJP Plus) Program at the Junior High School (SMP) level in South Jakarta in 2024. The program is an initiative by the Provincial Government of DKI Jakarta to ensure access to education for underprivileged families. This research employs Sutrisno’s (2007) program effectiveness theory, which includes five key indicators: program understanding, target accuracy, timeliness, goal achievement, and real change. The research method used is a descriptive qualitative approach, with data collection techniques including interviews, observations, and documentation involving informants from the South Jakarta Region I Education Sub-Department, school principals, students, and parents of KJP Plus beneficiaries. The results of the study indicate: (1) Understanding of the program is still uneven, particularly among parents who lack knowledge about the mechanism and use of KJP Plus; (2) Target accuracy is not optimal, as some recipients are economically capable, such as those who own cars or fall into higher welfare deciles; (3) The timeliness of fund distribution is generally good, although there are still some administrative delays; (4) Goal achievement is evident through reduced school dropout rates and increased educational participation, but not evenly across all areas; and (5) Real change is felt by most beneficiaries through easier access to education and provision of school supplies, although misuse of funds for non-educational purposes is still present. Overall, the effectiveness of the KJP Plus program at the SMP level in South Jakarta is deemed suboptimal, highlighting the need for improved data accuracy, stricter fund usage monitoring, and broader program socialization.

As a high-value crop, potatoes necessitate balanced nutrient management for optimal growth and yield. This research aimed to assess how varying applications of NPK 20-20-10 fertilizer influenced potato growth, yield, tuber quality, agronomic efficiency, and economic viability within tropical climates. The experimental setup involved a randomized complete block design, incorporating four replications across seven distinct treatments: a control, a standard inorganic fertilization regimen, and NPK 20-20-10 applied at 0.50, 0.75, 1.00, 1.25, and 1.50 times the suggested dosage. The findings indicated that applying NPK 20-20-10 significantly enhanced several parameters, including plant height, branch count, tuber count, tuber weight, and overall yield components, when contrasted with the control group. Notably, the 1.25 times recommended dose demonstrated superior performance, leading to a 34.9% increase in tuber number and a 68.6% rise in tuber weight compared to the control. Agronomic effectiveness scores surpassed 100 for dosages ranging from 0.75 to 1.50, with the 1.25 dose registering the peak value. Economic evaluations confirmed the profitability of all NPK treatments, and the 1.25 dose yielded the most favorable R/C ratio and a net profit of IDR 29,053,400. Consequently, the recommended application for potato cultivation is 675 kg/ha of NPK 20-20-10, distributed in three equal parts at planting, four weeks post-planting, and six weeks post-planting. Thus, these results underscore that NPK 20-20-10, when applied at 1.25 times the recommended rate, presents an agronomically effective and economically sound strategy for sustainable potato farming in tropical settings.

In this case, it refers to the purpose of the content in this final assignment, namely by compiling a schedule for the Implementation of KM.Mutiara Ferindo 5 Ship Maintenance during the docking process at the PT.PAL Indonesia shipyard. Making a schedule includes what components are repaired while the ship is in the shipyard, making a schedule for managing ship maintenance that has been carried out at the shipyard. The data used in this thesis is data from PT.Antosim Lampung Pelayaran Surabaya and the researcher himself. The type of data used in this study is Primary data, in this Primary data the researcher will obtain data obtained directly from the statements of the workers who will be related to the problem being studied and the results of questionnaires distributed to several employees related to this study. In the implementation of repairs, there is a list of jobs that show how many work items must be done. So this list of jobs has been approved to be carried out in the ship repair process. The repair work of the KM. Mutiara Ferindo 5 ship which carries out planned repairs both at the shipyard and when the ship anchors at sea carries out technical and economical maintenance. Repair work on RO-RO vessels involves extensive maintenance, as determined by the ship's office and authorized crew members. The repair work on the KM Mutiara Ferindo 5 was well-planned, including safety equipment and components that play a crucial role in the smooth operation of the ship (maintenance of the entire engine room, deck, safety equipment, and maintenance of the ship's interior and exterior). An economic system was implemented to estimate the remaining funds after maintenance at the shipyard.

This study aims to analyze the effect of the price of packaged cooking oil and bulk cooking oil on the elasticity of demand as one of the staple foods in Ciawitali Market, Garut Regency. The approach used is a quantitative descriptive method with a focus on associative analysis. Data were collected through observation and interviews in the period of September and October 2025. Then processed using simple linear regression analysis and demand elasticity analysis. The results show that the demand for both types of cooking oil is strongly influenced by price. For packaged cooking oil, it shows that 81.6% of the variation is influenced by price while the rest is influenced by other factors. For bulk cooking oil, it shows that 94.1% is influenced by price with an elasticity value of -6.346, which also shows elastic properties but lower than packaged oil which has an elasticity of -22.15. These results indicate that the increase in the price of packaged and bulk oil significantly reduces the amount of demand, with the greatest effect occurring on packaged oil because consumers tend to switch to more economical bulk oil.