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The implementation of online zakat payments by BAZNAS Jambi Province faced several challenges, including suboptimal use of the Simba application due to system errors. Additionally, there was a lack of public trust in online zakat payments, insufficient public literacy on the matter, and inadequate socialization and education from BAZNAS Jambi regarding the online payment process. This study used a qualitative descriptive approach, with data collection via interviews. To optimize digital zakat management, BAZNAS Jambi implemented a strategy involving both their website and the SIMBA system, offering two digital payment options: transfers and QRIS codes. They also pursued partnerships with companies and promoted zakat payments through social media platforms such as YouTube, TikTok, Facebook, Google Ads, Meta Ads, as well as TVRI and RRI television. However, there were challenges, including human resource limitations at BAZNAS Jambi, which resulted in delays when verifying factual data. Additionally, high IT operational costs limited the effectiveness of SIMBA and the website. The coordination issues, including both functional and institutional coordination, were also identified as significant problems. To address these challenges, BAZNAS Jambi has been working on solutions such as community education, socializing zakat management with the public and local government agencies (OPDs), and improving internal coordination.         

This study aims to develop interactive PowerPoint-based audio-visual learning media for Grade X Economics and to test its feasibility and effectiveness in improving student activity and learning outcomes. The method used is Research and Development (R&D) with the ADDIE model, which includes the stages of analysis, design, development, implementation, and evaluation. The research subjects consisted of students in grades X6 and X7 at SMA N 1 Ngluar and SMA Muhammadiyah 1 Muntilan. Data were collected through interviews, questionnaires, and learning outcome tests. The feasibility test results showed that the interactive PowerPoint media was considered very feasible to use, with an average score of 4.6 from subject matter experts, 4.8 from media experts, 4.45 from teachers, and 4.5 from students. The effectiveness test showed N-Gain Scores for activity and learning outcomes of 0.42 and 0.58, respectively, at SMA N 1 Ngluar and 0.44 and 0.55 at SMA Muhammadiyah 1 Muntilan. Thus, interactive PowerPoint media is effective in increasing student activity and learning outcomes in economics learning.

This research investigates the impact of Corporate Social Responsibility (CSR), along with Capital Intensity, Company Scale, and Profitability, on practices of Tax Evasion within energy firms registered on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The matter of tax evasion endures as a major concern, given its effects on government funds and business openness. By employing a quantitative method featuring a causal-associative structure, the study empirically explores the links between these factors. Information from secondary sources, including yearly reports and sustainability documents, was collected and examined through multiple linear regression analysis via IBM SPSS version 26. The findings show that CSR exerts a positive and meaningful influence on Tax Evasion, whereas Capital Intensity and Company Scale demonstrate positive influences that lack significance. In opposition, Profitability displays a negative and meaningful effect on Tax Evasion. As a whole, the independent factors together exert a significant influence on tax evasion behaviors. These outcomes strengthen agency and legitimacy theories, implying that CSR initiatives could function as a tool for securing legitimacy in handling tax duties while promoting long-term corporate adherence to fiscal obligations.

Learning is a dynamic process involving interactions between students, educators, and learning resources in an environment designed to achieve a deep understanding of the material. One of the challenges often faced in education is learning difficulties, especially in subjects considered difficult such as Mathematics and English. Additional tutoring programs outside of class hours are a solution to help students overcome the academic difficulties they face. This study aims to evaluate the effectiveness of a tutoring program in addressing learning difficulties in Kedondong District, with a focus on Mathematics and English. This program involves students experiencing difficulty understanding the subject matter and provides intensive guidance using an interactive approach and the use of technology-based learning media, such as multimedia and educational quizzes, which make learning more engaging. The evaluation results show a significant increase in student understanding of the material, as well as positive changes in student motivation, independence, and self-confidence. This program not only successfully improves academic understanding but also fosters a higher enthusiasm for learning in students. Despite challenges, such as limited resources and differences in student understanding levels, this program is able to create a conducive learning environment. Therefore, it is hoped that this program can be replicated in other regions to improve the quality of education in a sustainable manner, by involving various parties, such as the government, educational institutions, and the community.

This research aims to know the Role of Teachers in Addressing Bullying Behavior in Fourth Grade Students of XXV Wailiti Maumere Elementary School. The method used is a qualitative approach with data collection through interviews, observations, and documentation. The data sources in this study are primary and secondary data. The primary data obtained from the fourth-grade students and teachers of XXV Wailiti Maumere Elementary School, while the secondary data is collected from archives or school data and books and journals that support this research. Data analysis in this study was conducted before entering the field, during the fieldwork, and after completing the fieldwork. The activities in data analysis include data reduction, data presentation, and conclusion drawing. The research results show that the role of the teacher in addressing bullying behavior among fourth-grade students at XXV Wailiti Maumere Elementary School is that when there are problems, the class teacher calls the involved students, those who have issues are called one by one, the problems that occur are investigated, the issue is clarified first, the teacher identifies the problems that occur, the student who made the mistake is called and confronted, the student involved in the issue is asked one by one "Did you do it or not?", both parties are reconciled, an agreement is made so that the behavior is not repeated, and if it cannot be resolved, then the parents are called or the matter is handed over to the principal or his deputy.

Abstract. A store requires an effective and efficient accounting information system to manage its finances, ensuring business continuity and financial sustainability. One such case is Am Collection Store, which has not yet adopted computer technology. The store still uses manual methods for cash receipts processing. This Cash Receipt Application was designed using the waterfall method, applied as a system development method, and utilizes PHP and MySQL programming languages. The objective is for Am Collection Store to record all cash receipts from sales without the need for manual bookkeeping. The system design tools used include UML, such as Use Case Diagram,  and Class Diagram. The result of this research is the design of a web-based accounting information system for cash receipts, which simplifies cash management to be more effective and efficient. Additionally, it produces detailed reports on matters related to the cash receipt processes from transactions conducted by both customers and sellers.

The purpose of study This is For know influence Implementation Standard Accountancy Government in a way significant to quality report finance in the Agency BKKBN Government; for know influence SAP implementation in general significant to competence employees at the agency Population and Family Agency government National Planning; For know influence SAP implementation in general significant to Quality Report Finance through Competence Employees at the Agency BKKBN Government. Samples taken use formula slovin so that obtained as many as 77 respondents in filling questionnaire. Data analysis methods used is Structural Equation Model with using SmartPLS Software version 3.0. Research result show that (1) Variable SAP implementation has an impact in a way significant to Quality Report Finance in Institutions BKKBN Government, things This show that the more Good SAP implementation then quality Report Finance in Institutions Population and Family Agency Government National planning is also increasing good. (2) Variable SAP implementation has an impact in a way significant to competence employees at the agency BKKBN Government. (3) The implementation of SAP has an impact to Quality Report Finance through Competence Employee , thing This prove that SAP implementation with existence competence employee as variable moderation so can more increase quality report finance Because competence employee become matter fundamental in carry out the implementation of SAP.

This conceptual study examines the implementation of the Project-Based Learning (PBL) model, supported by digital media tools such as Simplebooklet and Canva, in Social Studies learning for sixth-grade students at SDN 1 Bangoan. The study arises from the need for contextual, engaging, and student-centred learning as a response to the typically theoretical and less interactive nature of Social Studies instruction. Through the integration of digital media, students can engage in meaningful projects that foster critical thinking, collaboration, creativity, and digital literacy. The learning process includes stages such as problem formulation, project planning, product development, and reflection. This study presents a conceptual overview showing that implementing the PjBL model with the support of Simplebooklet and Canva can enhance student engagement and strengthen understanding of the subject matter.

The problems in this community service are: “Can teachers use documentary film media as a learning resource for students at SMA Negeri 6 Palu? The objectives that can be achieved in this service are: (1). Documentary films are well documented and are expected to be a learning resource for students at SMA Negeri 3 Palu, (2) Documentary films can be a source of inspiration for history teachers both in teaching and in making teaching materials, (3) Documentary films can be well selected, which are adapted to subject matter based on the curriculum used. Assistance to the target audience, namely teachers and students to assist in utilizing documentary film learning media as a learning resource for History at SMA Negeri 3 Palu. The hope to be achieved through this community service is that teachers and students can benefit from the use of documentary film learning media in the learning process to improve the quality of both teaching and learning.

Community service represents a tangible contribution of higher education institutions in improving the quality of learning at the elementary level. This service activity was carried out collaboratively by lecturers and students at MI Miftahul Huda 2 Palangka Raya with the aim of enhancing the quality of IPAS (Ilmu Pengetahuan Alam dan Sosial) learning through the development of interactive teaching materials based on Canva. The program applied the Asset-Based Community Development (ABCD) approach, which emphasizes the empowerment of existing assets within the school community. The implementation involved mentoring sessions, technical guidance, and direct classroom application of the developed materials. Effectiveness was evaluated through pretests and posttests, showing an increase in students' understanding from an average pretest score of 55.19 to a posttest score of 77.04, with an average N-Gain of 0.47 (moderate category). Validation results from subject matter experts (96%), design experts (97%), and classroom teachers (89%) confirmed that the developed media were appropriate in terms of content, visual quality, and language use. In addition to improving learning outcomes, the use of technology-based teaching media also increased student motivation and teacher engagement during the learning process. The outcomes of this program not only provided direct benefits to the partner school but also demonstrated the potential for broader application as a participatory and sustainable model for digital innovation in basic education.

The golden period in the first two years of a child's life can be achieved optimally if supported by proper nutritional intake from birth. Breast milk (ASI) as the only nutrition for babies up to six months of age is considered to play a very important role in growth and development, so that recommendations from the government, even WHO policies on this matter have been established and published throughout the world. The purpose of this study was to increase public knowledge about stunting in mothers of babies aged 6-24 months. The Community Service Method was carried out by means of counseling and practicing making MP-ASI. The results of community service showed that the implementation of MP-ASI training had increased awareness of the importance of MP-ASI to prevent stunting and support optimal child growth. The conclusion of the PKM activity was that on average participants were able to understand the material and practice how to process MP-ASI properly.

This study aims to assess how well the Problem-Based Learning learning model improves the learning outcomes of Science High School Negeri 1 Nanusa grade XI students studying the Structure and Function of Plant Tissues. Learning biology frequently calls both a thorough conceptual grasp as well as an instructional strategy that may best engage pupils. The Classroom Action Research methodology is used in this study in two cycles, each with two meetings. Pre-tests, post-tests, observation of teacher and student activities, and documentation of the learning process were used to gather data. The study's findings demonstrated that using the Problem-Based Learning paradigm improved student learning outcomes' average score from 70 in the first cycle to 82 in the second. Additionally, the percentage of classical completeness rose dramatically from 40% to 90%. Furthermore, the second cycle appeared to have better results regarding students' active participation in group discussions, comprehension of the subject matter, and capacity to communicate group work outcomes. These results suggest that biology instruction at the secondary school level benefits greatly from using problem-based learning. This methodology promotes students' active participation, conceptual comprehension, and improved academic performance.

This service aims to analyze the improvement of learning quality at SD Negeri 173653 Nalela through the application of additional learning methods. This activity was carried out by HKBP Nommensen University students involved in the Community Service Practice Lecture (KPPM) program. The research method in this service is a qualitative analysis approach. To obtain the necessary data and information, observations and interviews were conducted. Information is obtained from direct observation, interviews, and also documentation in the form of photographs of activities. The results of this service show that this program has succeeded in increasing student motivation and understanding of the subject matter. In addition, the social interaction that occurs in additional learning activities creates a more supportive environment, so students feel more motivated. However, the challenges faced include the long distance between each elementary school student's home and the KPPM Group IX pokso. This additional learning work program is strongly supported by the Nalela village community as parents of children who participate in additional learning. This service suggests that the additional learning program be expanded to include more students and actively involve parents and the community. With a comprehensive approach, it is hoped that the quality of education in SD Negeri 173653 Nalela can continue to improve.

This study aims to analyze the implementation of the State Civil Apparatus Information System (SIASN) website in internal ASN management services at the Jambi Animal, Fish and Plant Quarantine Center. This study uses a qualitative research method with a case study approach to analyze the impact of the implementation of the SIASN website on service speed, time efficiency, or obstacles and challenges faced. The results of this study indicate that the implementation of SIASN has succeeded in reducing the time in various ASN administration processes, which previously took several days to only a matter of hours. In addition, this system also increases transparency in employee data management. The main supporting factors for the success of SIASN are the availability of adequate infrastructure and HR competence in operating the system. Overall, this study confirms that SIASN has a significant effect on increasing the efficiency and effectiveness of internal ASN management services.

LGBT identity has become a focus of debate that triggers controversy related to the conflict between ther ole of tradition and modernity in defending human rights, as well as sexuality. This research discusses the controversy generated by LGBT identity in society with the main focus on highlighting the different perspectives on LGBT identity and sexual orientation. Using various sources of articles and journals that have been analyzed for this research, the result show that controversies caused by LGBT groups are often due to the clash between traditional perspectives and modern views on identity and freedom of individual rights. This explains how diverse perspectives on objective content shape cultural discourse and influence wise behavior on matters related to human rights and social justice.    

Preliminary study as the basis for development of discovery learning-based booklet media. The purpose of this study is to describe the data of the initial research stage obtained as a basis for developing learning media and learning based on research results that will be made in the future. The development model applied in this study is the Plomp model, which has reached the initial data investigation stage. Instruments for collecting data include interviews, observations, and questionnaires. The results of the student needs questionnaire revealed that students agreed that it was necessary to develop a discovery learning-based booklet with a percentage of 81.8%. The learning media that has been used in learning is less effective so that students are less able to understand the subject matter. So it can be concluded that there is a need for the development of booket media based on discovery learning of calm digestive system material in humans in grade VIII of SMPN Siak Hulu.

Chicken manure, produced by both broiler and laying hens, has a large capacity as an organic fertilizer. Its composition varies, depending on several factors, such as the ration given, the physiological nature of the chicken, and the condition of the cage, involving temperature and humidity. As a source of organic material, chicken manure has an important effect on the physical and chemical properties of the soil and plant growth. This manure is rich in nutrients and organic matter, with a relatively low water content. Chicken manure is a product produced by chickens as part of their digestive process, which also includes urine and other food waste. This manure plays an important role as a fertilizer, because it is rich in elements that support soil fertility, replacing nutrients that have been absorbed by plants. Manure, which comes from the manure of livestock such as chickens, horses, goats, sheep, and cows, has various benefits. In addition to adding nutrients to plants, manure also improves soil structure, increases humus and organic matter in the soil, and supports the growth of microorganisms in it.

Performance assessment is very important for a company when it comes to making decisions. Performance assessment can also affect employee motivation and commitment at work and can affect the criteria for promotion. In general, some companies use a performance assessment system that is subjective and is considered less effective because there is no standard, making employees feel less fair in terms of assessment. To overcome these problems, it is necessary to design an assessment system with the Behaviorally Anchor Rating Scale (BARS) method because this method is more objective in matters that need to be assessed. It is hoped that this BARS method can assess all employees more objectively and fairly and can affect the motivation of employees to be more active in work.