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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.

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 application of safety is an important matter in carrying out activities inland transportation including railroad transportation. Jabodetabek travel routes are handled directly by PT. Kereta Komuter Indonesia. This activity certainly requires a lot of human labor so safety is very important in this regard. With the existence of safety arrangements, it will avoid any related things from accidents or losses due to the delay in the completion of work caused by the inaccurate company safety management system. Therefore each element involved in each activity requires further knowledge and understanding of the core factors that are in accordance with the safety management system used. Referring to this approach, research is carried out on the railroad industry in Indonesia by developing a safety model in the railway industry. The research was conducted by finding the right literature and then developing a model for the factors considered appropriate to be applied to the safety management system in railroad transportation in Indonesia. After the model was developed, the model was confirmed by the Confirmatory Factor Analysis (CFA) approach with the Structural Equation Modeling (SEM) method. The results of the study will prove that the factors developed in the safety model are positively related to the implementation of commuter train safety management in Indonesia.  

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.

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.

Economic concepts are often considered abstract and difficult to understand by high school students. The lack of connection between the subject matter and the reality of everyday life is one of the factors causing low student interest in learning in this field. This study aims to explore the effectiveness of the "home economics" learning approach in improving students' understanding of the economic system. The study was conducted at SMAN 12 Medan using a quantitative method with a questionnaire instrument that has been tested for validity and reliability. The results showed that this approach was able to explain 59.2% of the variation in students' understanding of economics. This study suggests that teachers use contextual learning models to improve the effectiveness of the economics learning process.    

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.

Religious gaslighting is a form of psychological manipulation that uses religious authority and teachings to question or doubt a person's perceptions, emotions, and experiences, so that the victim feels guilty or unfaithful. In the context of the Muslim community, this practice can occur when religious understanding is used narrowly and authoritarianly, suppressing freedom of thought, and perpetuating power imbalances—both in family relationships, communities, and religious institutions. This article examines the phenomenon of religious gaslighting from the perspective of critical Islamic education, with the aim of dismantling manipulative patterns wrapped in religious narratives. The approach used is qualitative-descriptive with literature analysis of classical and contemporary Islamic sources, as well as interdisciplinary studies in the fields of religious psychology and educational philosophy. The results of the study show that religious gaslighting is not only a matter of individual morals, but also part of an authoritarian social and cultural structure that needs to be countered through liberating (ta'dib) and transformative Islamic education. Islamic education based on the values ​​of justice (al-‘adl), compassion (rahmah), and deliberation can be a critical tool for building a healthy spiritual awareness and freeing people from the shackles of manipulative authority. Thus, education has a central role in forming a generation of Muslims who are able to distinguish between the authenticity of Islamic teachings and their misuse in the practice of power.    

This study investigates the dual impact of teacher competence on student academic performance and the development of leadership qualities in Senior High Schools and Vocational High Schools in Kabupaten Serang, Banten Province. Using a qualitative research approach, data were collected through interviews, focus groups, and classroom observations involving teachers and students. The findings reveal that teacher competence encompasses not only mastery of subject matter and pedagogical skills but also emotional intelligence and leadership modeling. Competent teachers create supportive and participatory learning environments that enhance both academic achievement and leadership development among students. The research highlights that effective teachers are those who not only deliver content but also engage students in meaningful ways, fostering a sense of belonging and motivation. This engagement is crucial, as it encourages students to take ownership of their learning and develop critical thinking skills. Furthermore, the study identifies that teachers who model leadership behaviors—such as ethical decision-making, effective communication, and collaboration—significantly influence students' perceptions of leadership and their willingness to adopt similar traits. However, challenges such as limited access to professional development and resource constraints affect the full realization of teacher competence. Many teachers express a desire for ongoing training and support to enhance their skills, yet systemic barriers often hinder their professional growth. The study underscores the need for comprehensive teacher development programs and policy support to improve educational outcomes holistically. These insights are valuable for educators, policymakers, and school administrators aiming to foster academic excellence and leadership skills in students. By prioritizing teacher competence and providing the necessary resources, schools can create an environment that not only promotes academic success but also prepares students to become effective leaders in their communities. 

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.

This study aims to explore the use of canva digital media in improving achievement and learning skills at the Bintan State Special School (SLB). In the digital era, inclusive education is a priority to provide equal opportunities for students with special needs. Digital media such as interactive learning apps, videos, and other digital aids are used to assist deaf, visually impaired, and students with other special needs in improving their learning abilities. This study uses a descriptive qualitative method, with participatory observation and interviews as data collection techniques. The results of the study show that the use of digital media at SLB Negeri Bintan contributes positively to increasing students' learning motivation and independence. The use of digital aids, such as voice-based applications and interactive videos, makes it easier for students to understand the subject matter, especially those with visual or hearing impairments. Despite challenges such as limited infrastructure and training for teachers, digital media has been shown to significantly improve student academic achievement. This study concludes that digital media has great potential to create a learning environment that is more inclusive, adaptive, and responsive to the needs of students with special needs. Appropriate technology support and increased training for educators will strengthen the implementation of digital media in learning at SLB.  

Employee productivity is one of the key factors determining the success of an organization. In Islam, good work ethics are not only based on technical competencies and skills but also on moral and spiritual values that improve work quality. The five key elements of Muslim work ethos—sincerity for Allah, honesty in all matters, responsibility toward work and trust, justice in actions, and dedication and professionalism in work—play a significant role in enhancing employee productivity. This article aims to examine the implementation of these five elements of Muslim work ethos across various industry sectors and their impact on employee productivity. Based on literature review, the application of Muslim work ethics has proven to yield significant results in improving productivity, efficiency, and employee satisfaction. This research is expected to contribute to the development of human resource management based on Islamic principles in the workplace.

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.    

This paper aims to understand "Container Handling and Arrangement" and to explore various aspects of Container Handling and Arrangement at PT. Terminal Peti Kemas (TPK) Pelindo Belawan in the context of modern logistics industry. It will discuss the latest methods and technologies used in container management, as well as their impact on operational efficiency and cost reduction. Container handling and arrangement are critical components in international trade, requiring careful planning and implementation. By investing in new equipment, implementing automation technologies, developing efficient logistics systems, and providing training and development programs, ports can improve efficiency and effectiveness in container handling and arrangement. The data used in this research are primary data obtained through field observations, direct interviews with company personnel, and secondary data collected from books, journals in libraries, and other reading sources related to the subject matter. One of the main challenges in container handling is managing limited storage space.  

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.