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This study examines the effectiveness of zakat distribution during the leadership of Umar bin Abdul Aziz and its relevance to poverty alleviation models in Indonesia. Structural poverty remains a persistent challenge in Indonesia’s economic development, requiring systematic and sustainable solutions. Within Islamic economic thought, zakat functions not only as a religious obligation but also as a fiscal instrument capable of promoting social welfare and economic independence. This research employs a qualitative approach through historical and literature study methods, analyzing classical Islamic governance practices alongside contemporary zakat management in Indonesia. The findings reveal that the success of zakat distribution under Umar bin Abdul Aziz was supported by centralized governance, strong institutional reform of Baitul Mal, strict supervision, and integrity-based leadership, resulting in effective wealth redistribution and significant poverty reduction. The study further finds that productive zakat distribution, institutional integration, regulatory reinforcement, and digital transparency are crucial elements for enhancing the performance of zakat institutions in Indonesia. The implications suggest that strengthening governance, accountability, and productive empowerment programs can transform zakat into a strategic socio-economic policy instrument capable of addressing structural poverty in a sustainable manner.

This study aims to critically examine the concept of economic justice proposed by Abu Ubaid al-Qasim bin Sallam in his work Al-Amwal and to evaluate its relevance to contemporary economic dynamics. The research applies a qualitative approach using a library research method, in which Al-Amwal serves as the primary source, supported by various secondary references related to Islamic economics and theories of distributive justice. The data were analyzed through content analysis to identify Abu Ubaid’s core ideas, followed by a comparative approach to relate his framework to modern economic principles and practices. The findings reveal that Abu Ubaid’s concept of economic justice is both distributive and structural in nature. It not only emphasizes equitable wealth distribution but also highlights the importance of systemic regulation and public policy oriented toward social welfare. Zakat is positioned as a central instrument for wealth redistribution aimed at reducing social inequality and alleviating poverty. Furthermore, the state plays a strategic role in managing public resources transparently and fairly to ensure collective prosperity. Ethical values are also fundamental in economic activities to prevent exploitation, injustice, and imbalance. Overall, Abu Ubaid’s economic thought remains highly relevant in addressing modern challenges, particularly issues of income inequality, social justice, and sustainable development in today’s global economic system.

This study analyzes the concept of al-Kasb in the view of Muhammad ibn al-Hasan al-Shaybani and assesses the relationship between this concept and contemporary work ethics. With the changes in the modern economic system, which emphasize efficiency, objective rationality, and the achievement of optimal results, various ethical conflicts in the professional and business world have become more apparent. The methodology applied in this study is a literature review with a descriptive-analytic approach, through the analysis of classical and contemporary texts to explore the theological, ethical, and social aspects contained in the concept of al-Kasb, and then conceptually compare it with the characteristics of modern work ethics. The findings of this study show that al-Kasb is not only understood as an economic activity aimed at accumulating wealth, but also as a normative guide that integrates the goals of worship, ethical responsibility, and social obligations in the production process. Work activities are viewed as an individual responsibility that supports the practice of worship and as a collective responsibility to maintain social-economic welfare and harmony. Therefore, al-Kasb provides an integrative ethical foundation that has the potential to enrich and strengthen current work ethics by emphasizing values of integrity, justice, and social responsibility in the economic aspects of life.

Penelitian ini dilakukan untuk mengevaluasi sejauh mana implementasi Sistem Informasi Akuntansi (SIA) digital berkontribusi pada peningkatan kualitas laporan keuangan yang dihasilkan oleh penjual E-Commerce. Penelitian ini menerapkan kerangka kuantitatif menggunakan metode survei terhadap 119 penjual E-Commerce yang telah mengimplementasikan SIA digital. Data dikumpulkan melalui kuesioner, pengolahan data selanjutnya dilakukan melalui prosedur regresi linier sederhana dengan bantuan aplikasi SPSS. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa tingkat kinerja SIA digital memberikan pengaruh positif dan signifikan secara statistik terhadap standar laporan keuangan. Hasil ini menegaskan bahwa adopsi mekanisme akuntansi digital yang berfungsi dengan baik mampu meningkatkan relevansi, keandalan, ketepatan waktu, dan keterbandingan keluaran pelaporan keuangan. Dengan demikian, pemanfaatan SIA digital secara optimal memainkan peran penting dalam meningkatkan kualitas pelaporan keuangan bagi penjual E-Commerce.

Education in remote areas continues to face various problems that affect the quality and equity of learning outcomes. The lack of adequate facilities and infrastructure, the shortage of competent teachers, and limited access to learning resources are the main obstacles to implementing effective education in these regions. In addition, the national curriculum, which is uniform in nature, is often less relevant to the needs, potential, and local context of the community. This study aims to analyze educational problems in remote areas and their relevance to adaptive and contextual curriculum design. Using a literature review approach, the study shows that a curriculum aligned with local conditions can improve students’ learning motivation, develop regional potential, and strengthen life skills. Therefore, collaborative efforts among the government, educators, and the community are needed to design a curriculum that can effectively address educational challenges in remote areas in a sustainable manner.

This community service activity was carried out to support and strengthen the role of Sunday school teachers in fostering the social and emotional development of preschool children. Early social experiences generally begin in the family, but schools and religious education institutions also play a significant role in shaping children’s abilities to interact, share, and communicate effectively. The program was implemented at PAUD Arastamar Kids Pekanbaru through participatory activities that involved teachers and children. The approach emphasized interactive methods such as giving praise, teaching simple religious values, playing games, and organizing creative learning activities. Examples included origami-making, group singing, storytelling, and encouraging children to share crayons or toys with their peers. These activities not only created a fun and engaging learning atmosphere but also helped children develop empathy, cooperation, and independence. Teachers were guided to consistently integrate these activities into their routines to maximize the positive outcomes. The results of this service showed that Sunday school teachers could effectively encourage positive social-emotional growth by combining religious teachings with play-based and interactive learning. In conclusion, the program provided valuable contributions to strengthening the capacity of teachers while creating a supportive environment for children to interact positively and independently with others.

This research analyzes the fundamental conflict between state regulation and Sharia principles regarding cryptocurrency in Indonesia, aiming to explore the views of Islamic scholars and the legal perspective in the Qur'an and its interpretations. Cryptocurrency has become a popular investment trend, especially among the youth. While the Bank Indonesia (BI) prohibits its use as a legal payment instrument, its trading activity is legalized as an investment asset under the supervision of OJK and BI. Conversely, the MUI Fatwa and the majority of scholars declare crypto transactions as forbidden (haram) due to the presence of elements prohibited in Islamic economics: riba (usury) and gharar (uncertainty). Gharar is linked to the extreme price volatility that encourages speculation (maysir) and the non-physical nature of crypto. Riba, on the other hand, is associated with the potential for unfair profit in lending and staking mechanisms. This prohibition is rooted in the interpretation of the Qur'an (QS. Al-Baqarah: 275 and QS. An-Nisa: 29), which strictly forbids riba and consuming others' wealth through bathil (unlawful) means. Consequently, although legally accepted as an investment asset, many scholars view crypto as violating the principles of justice and transparency in Islamic economics.

Achievement Motivation as the Responsibility of Teachers and Parents Towards Students in the 4.0 Era and Its Relevance in Christian Religious Education. The background of writing this article is to understand the motivation of students' learning achievement in the 4.0 era. The purpose of this study is to improve students' learning achievement, one of the determining factors of success is learning motivation. Motivation plays an important role in encouraging students to study diligently, tenaciously and with full concentration so that learning achievement can be optimal. The research method used in this study is qualitative research through literature study. The results are that learning motivation consists of intrinsic and extrinsic motivation which is influenced by various factors such as ideals, abilities, physical and psychological conditions of students, and the surrounding environment. Teachers and parents have an important role in providing achievement motivation through proper guidance, support, and supervision. In the era of the Industrial Revolution 4.0, the challenges of learning motivation are increasingly complex because it facilitates access to technology that can distract students. Therefore, the role of Christian religious education is very important in shaping the character and spiritual values ​​of students so that they are able to face technological challenges wisely, maintain face-to-face relationships, and foster strong learning motivation.    

This study aims to determine the innovation of musyarakah contracts in Islamic Banking, Hadith Perspective and its Relevance to Modern Practices. This study uses a descriptive qualitative method through a literature study method, with secondary data in the form of the Qur'an, hadith, and related literature. The analysis was carried out using the syarah maudhui (thematic) method of relevant hadiths. The research findings show that musyarakah values such as justice, transparency, trust (amanah), and the prohibition of betrayal and usury are the ethical and spiritual basis for Islamic banking operations. The application of the musyarakah concept today, including in the form of schemes such as musyarakah mutanaqisah and working capital financing, has encouraged innovation and flexibility in Islamic financial products.

This study examines the economic thought of Abu Ubaid al-Qasim bin Sallam as presented in his seminal work Kitab al-Amwal, with a particular focus on public finance within the framework of Islamic economics. Abu Ubaid emphasized the importance of distributive justice and the balance between individual rights, society, and the state in managing public wealth. He outlined various fiscal instruments such as zakat, kharaj, jizyah, fa’i, ‘usyur, and khumus as sources of state revenue that must be administered in accordance with sharia principles. In addition, his views on agrarian policies (such as iqtha’, ihya al-mawat, and hima) and the function of money demonstrate a strong relevance to a just and sustainable modern economic system. This research employs a qualitative approach using literature review as its primary method. The findings reveal that Abu Ubaid’s economic concepts are not only contextually relevant to the Abbasid era but also remain applicable in addressing contemporary challenges in public finance and wealth distribution, particularly in strengthening zakat governance in Indonesia.  

This study aims to examine the relevance of Islamic economic thought during the time of the Prophet Muhammad to contemporary economic challenges, such as wealth distribution inequality, ethical crisis, and free market dominance. With a qualitative-descriptive approach through a literature study of classical and contemporary literature, the analysis is carried out based on the maqashid al-shariah framework. The results show that the basic principles of the Prophet's economy, such as the prohibition of usury, distribution justice, protection of property rights, and ethics-based market regulation, remain relevant and applicable in today's global context. Economic instruments such as zakat, infaq and waqf have proven effective as a means of wealth distribution and social security. In addition, maqashid al-shariah plays an important role as a paradigm in evaluating modern economic policies so that they remain oriented towards social justice and sustainability. The conclusion of this study confirms that the Prophet's economic thought is not only historical and normative, but also has practical and strategic value in formulating an alternative economic system that is more humane, ethical, and sustainable.

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman yang komprehensif mengenai konsep the living law dalam KUHP Nasional kepada masyarakat Desa Kiyangkongrejo, Kecamatan Kutoarjo, Kabupaten Purworejo. Melalui pendekatan sosialisasi dan dialog interaktif, kegiatan ini mengupayakan untuk menciptakan kesadaran hukum masyarakat yang tidak hanya memahami aturan-aturan formal dalam KUHP sebagai hukum yang harus dipatuhi, tetapi juga menyadari adanya pengakuan terhadap nilai-nilai dan praktik hukum lokal dalam sistem hukum nasional. Kegiatan yang dilaksanakan pada 20 April 2025 ini dihadiri oleh 78 peserta yang terdiri dari berbagai elemen masyarakat dan pemangku kepentingan. Hasil pengabdian menunjukkan peningkatan pemahaman peserta yang signifikan, dengan rata-rata peningkatan sebesar 41,02% berdasarkan perbandingan pre-test dan post-test. Pembahasan dalam kegiatan ini mencakup fenomena living law di Desa Kiyangkongrejo, harmonisasi the living law dengan KUHP Nasional, serta tantangan dan solusi dalam implementasinya. Beberapa praktik penyelesaian konflik berbasis kearifan lokal yang ada di desa, seperti rembug desa dan peran tokoh masyarakat, didiskusikan untuk melihat relevansinya dengan ketentuan dalam KUHP Nasional. Kegiatan ini merekomendasikan perlunya penguatan kapasitas tokoh masyarakat, penyusunan pedoman teknis, dokumentasi praktik-praktik penyelesaian konflik berbasis adat, serta membangun mekanisme koordinasi yang efektif antara aparatur penegak hukum, pemerintah desa, dan tokoh masyarakat. Dengan demikian, diharapkan akan tercipta harmonisasi antara living law dan KUHP Nasional dalam kehidupan masyarakat desa yang mendukung terciptanya keadilan substantif.

Constitusionalism, as a fundamental principle upholding the rule of law and the recognition of fundamental rights of citizens, holds crucial relevance in the formation of laws in Indonesia. The primary objective of constitusionalism in this context is to ensure the alignment of statutory regulations with the noble values enshrined in the 1945 Constitusion of the Replubic of Indonesia (UUD 1945). The legislative process in Indonesia, which is based on the principles of democracy, justice, and respect for human roghts, necessitates contitutionalism as a mtehodological guideline. This research employs a qualitative research method with a literature study apporoach. Through an indepth analysis of various legal and theoretical sources, this study explores how constitutionalism influences the formation of laws, including ensuring the absence of substantive and procedural contradictions with the UUD 1945. Furthermore, this research examines the role of conctitutionakism in regulating the relations between state institutions in the legislative process, strengthening the function of the Constitutional Court in judical review and limiting the potential for abuse of power. Consequently, this research argues that the relevence of constitutionalism the quality of the resulting laws, as well as their implications for the justice and welfare of all Indonesian people.

The history of Islamic economic thought has developed since the time of the Prophet Muhammad and continues to experience enrichment by Muslim scholars. These thinkers tried to build Islamic economic concepts that are relevant to the context of their times, while still based on the Qur'an and Hadith. One of the important figures in Islamic economic thought is Abu Ubaid, whose main work Kitab al-Amwal is the main reference in understanding the classical Islamic economic system. In his work, Abu Ubaid emphasizes the importance of justice as the main principle in economic management, including the use of money. He views money as having two main functions, namely as a standard of value and a medium of exchange. His views show strong relevance to the modern economic system, where the function of money still plays an important role in economic activity. This paper aims to examine in depth Abu Ubaid's thoughts on the function of money and assess its relevance in the context of contemporary economics.

Unemployment remains a structural problem in Indonesia with an open unemployment rate reaching 4.91% (BPS, 2024). This study aims to examine the concept of kasb (earning a living) from the perspective of Imam Al-Syaibani and its relevance in the socio-economic context of contemporary Indonesia. The method used is a qualitative literature study with a descriptive-analytical approach, collecting and analyzing classical to contemporary literature related to Al-Syaibani's thoughts and the issue of unemployment. The results of the study show that the concept of kasb emphasizes work as worship that must be carried out in a halal manner, oriented towards a balance between individual (self-interest) and social (public-interest) interests. Al-Syaibani classifies economic endeavors into four types: ijarah (rent), tijarah (trade), zaira'ah (agriculture), and sina'ah (industry), with agriculture as the main sector that brings blessings. This concept is relevant to improving work ethic, productivity, and social responsibility, so that it can be a theoretical and practical solution in reducing unemployment. The integration of spiritual values ​​in economic activities, such as the intention of worship and fair distribution of wealth, can encourage collective welfare. This study contributes to the development of Islamic economics by offering a holistic perspective that combines moral and technical dimensions in overcoming unemployment

Ibn Khaldun is recognized as a prominent Muslim thinker who made significant contributions to the fields of economics, sociology, and politics. In his seminal work Muqaddimah, he introduced economic ideas that were far ahead of his time, including the concepts of national wealth, wage theory, market mechanisms, and the role of the state in fiscal policy. This study aims to examine the core economic thoughts of Ibn Khaldun and their relevance to current economic dynamics. Using a qualitative descriptive approach based on literature review, the study finds that many of Khaldun's ideas remain highly relevant, particularly regarding the importance of productivity, fiscal justice, and the integration of social and economic aspects in building a sustainable system. Most people know that Ibn Khaldun is one of the most famous Muslim thinkers, and he did a lot in the fields of politics, economics, and sociology.  In his monumental work, Muqaddimah discusses various long-established economic concepts, such as the market mechanism, wage theory, national wealth, and the role of the state in fiscal policy.  The purpose of this research is to study Ibn Khaldun's ideas on economics and evaluate how these impact contemporary economic developments.  The study found that many of Khaldun's ideas are still relevant today thanks to the use of descriptive qualitative methodology based on literature study. A sustainable and inclusive economic system relies on the idea of productivity as the source of economic growth, fiscal justice in the taxation system, and integration between social and economic aspects.  The results show that classical economic thought not only has historical value, but also offers solutions to many modern economic problems such as inequality, productivity stagnation, and institutional crisis.

This study aims to analyze the economic thought of Ibn Khaldun and its relevance to the modern economic system. Employing a qualitative approach through library research and document analysis, the study examines key concepts in Al-Muqaddimah, such as the economic cycle theory, market mechanisms, the role of the state, and distributive justice advocated by Ibn Khaldun. The findings reveal that Ibn Khaldun’s economic thought holds significant relevance in addressing modern economic challenges, particularly social inequality, wealth redistribution, and market regulation. Empirical studies on the implementation of zakat systems in Malaysia and modern economic theories like Keynesianism and institutional economics support these findings. Therefore, integrating Ibn Khaldun’s classical economic values into contemporary economic policies can enhance the stability, justice, and sustainability of the global economic system. This research contributes to enriching Islamic economic literature and offers practical solutions for inclusive and equitable economic development.

This study aims to analyze the concept of economic justice according to Ibn Taimiyah and examine its relevance to the challenges of the modern economic system. Through a qualitative approach based on literature studies, it was found that principles such as honesty in trade, justice in the distribution of wealth, state involvement in maintaining market balance, and the prohibition of exploitation and monopoly are important foundations in Ibn Taimiyah's thinking. These values ​​have proven to remain contextual in facing the problems of global economic inequality, the dominance of large corporations, and the crisis of social justice in the modern era. The integration of the principles of ethics and justice promoted by Ibn Taimiyah is the key to building a more humane, inclusive, and sustainable economic order

Ibn Khaldun's thoughts in Muqaddimah on economic cycles and taxation remain relevant in the context of modern economics. He explains that the growth and decline of a nation's economy follow a cyclical pattern, where imbalanced fiscal policies can accelerate the downfall of a civilization. Ibn Khaldun emphasizes the importance of fair and proportional taxation to avoid hindering societal productivity and investment. His views on the impact of taxation on the economy align with the Laffer Curve concept, which states that excessively high taxes can actually reduce state revenue. This study employs a literature review method to analyze Ibn Khaldun’s thoughts and their relevance to modern economic systems and fiscal policies. The findings indicate that his ideas can serve as a foundation for formulating sustainable Islamic economic policies. By applying the principles of balance between taxation, production, and societal welfare, a nation can maintain long-term economic stability. Therefore, Ibn Khaldun's thoughts remain relevant as a reference for contemporary economic policies, particularly in addressing economic disparities and preventing financial crises.

Kajian materi parkir ini bertujuan untuk menganalisis relevansi pelayanan parkir di tepi jalan umum terhadap pendapatan retribusi di Kota Semarang. Hasil Kajian menunjukkan bahwa pelayanan parkir di tepi jalan umum memiliki kontribusi yang signifikan terhadap pendapatan retribusi di Kota Semarang. Faktor-faktor yang mempengaruhi pendapatan retribusi parkir di tepi jalan umum antara lain adalah jumlah kendaraan yang parkir, tarif parkir, dan kualitas pelayanan parkir. Penelitian ini juga menemukan bahwa perlu adanya peningkatan kualitas pelayanan parkir dan pengawasan yang lebih ketat untuk meningkatkan pendapatan retribusi parkir di Kota Semarang