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Welfare for the poor is the most important topic in improving citizens. Islam as Ad-diin has offered several teachings for humans that apply universally with two dimensional characteristics, namely happiness and well-being in life in this world and in the hereafter. In the concept of the modern world, welfare is a condition where a person can fulfill basic needs, be it the need for food, clothing, shelter, clean drinking water as well as the opportunity to continue education and have adequate work that can support the quality of life so as to have a social status that leads to the same social status as other citizens. ZIS as an extension of the government in helping the needs of the poor with the aim of improving the welfare of the community who initially as zakat recipients turned into zakat givers, so that later the funds used will be evenly distributed and felt by the wider community. as well as purifying assets that may be accidentally mixed with assets that are forbidden for consumption. The urgency of ZIS in Sidowungu is one of the main elements of effective and efficient zakat management in order to realize the welfare of the community. As for the discussion of this article about the welfare pattern for the poor as the process of distributing ZIS funds in Sidowungu Village. The method used in this article is a quantitative approach. The subjects of this study were 165 poor people in Sidowungu Village, while the sample size was 65 poor people using probability sampling. The results of the study, processed using the PASW SPSS 23 for Windows program, showed that partial test results for H0 were rejected and H1 was accepted if the calculated t value was greater than the table t value or the sig value was less than 0.05. This means that the distribution of funds partially affected the welfare of the poor in Sidowungu Village. The magnitude of the influence between variables can be seen from the coefficient of determination of 0.079, meaning that 79.0% of the welfare of the poor in Sidowungu Village was influenced by the distribution of ZIS funds, while the remaining 21.0% was influenced by other variables not included in this study.

This study aims to examine the effect of accounts payable, profitability, and Other Comprehensive Income (OCI) on audit fees in FMCG Food & Beverage companies listed on the Indonesia Stock Exchange for 2020–2024. A quantitative method using multiple linear regression was applied, supported by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests which indicated that the model is statistically valid. The regression results show that accounts payable significantly affects audit fees (sig 0.002), while profitability (sig 0.286) and OCI (sig 0.064) have no significant partial effect. Simultaneously, all variables significantly influence audit feeswith an F-test value of 0.000. The coefficient of determination (R²) of 0.576 indicates that 57.6% of audit fee variation is explained by the independent variables. These findings highlight that company risk, reflected in higher accounts payable, is the primary determinant of audit fees in the FMCG sector.

Presidential Instruction Number 1 of 2025 concerning State Expenditure Efficiency gave rise to a fiscal paradox at the beginning of the new administration, with a cut of Rp306.69 trillion facing a 17.9% APBN deficit for flagship programs such as Free Nutritious Meals, which triggered doubts about public trust, especially students at the University of Jambi affected by the BOPTN adjustment. This study analyzes the influence of student perceptions on the dimensions of effective-efficient (X1) and transparent-accountable (X2) policies on public trust (Y) as an indicator of government legitimacy. A quantitative survey approach was applied to 400 active students at the University of Jambi (proportional random sampling using the Slovin e=0.05 formula), with SPSS multiple linear regression analysis after classical assumption testing, validity (r> r-table), and reliability (Alpha Cronbach's 0.920 (x1); 0.949 (x2); 0.918 (y)). The results show a significant simultaneous effect (F=200.951; sig=0.000), partial X1 is dominant (t=7.116; β=0.162; sig=0.000) and X2 is significant (t=5.532; β=0.110; sig=0.000), with R²=0.503 explaining 50.3% of the variation in trust. The findings confirm the theory of Easton (1965) and Weber (1947) that efficiency performance evaluation shapes trust, so it is recommended that a real-time APBN dashboard, transparent communication to regional PTNs, and fiscal literacy strengthen the legitimacy of good governance.

This study aims to determine the effect of interactive learning media based on Math Playground on student learning outcomes on fraction materials in class IV SDN Kedung Dalem III. The problem studied is whether there is a significant influence between the use of interactive learning media based on Math Playground on student learning outcomes in grade IV SDN Kedung Dalem III. This study uses a quantitative method with a one group pretest-posttest design. The sample of this study were fourth grade students of SDN Kedung Dalem III, totaling 17 students. The research instrument used is a test (Pretest-Postest) of student learning outcomes on fraction material, which consists of 10 multiple choice questions. The results of the analysis using the wilcoxon test show that the sig value (2 tailed) is 0.000 which indicates significance <0.05 so that H0 is rejected and H1 is accepted. This shows that the interactive learning media Math Playground has a significant effect on improving student learning outcomes. The conclusion of this study is that Math Playground interactive learning media can improve student learning outcomes on fraction material. Therefore, teachers and educators can use Math Playground as an alternative learning media to improve student learning outcomes.

This study aims to design and build a population distribution application in Demak Regency in 2025 using a Geographic Information System (GIS) approach. The study focuses on three main variables: population, population density, and population growth rate per sub-district. The author used the research method of collecting data and references that can later strengthen the results of this study and the application design using the waterfall model. Non-spatial data, namely data in the form of population information, was obtained from the Central Statistics Agency of Demak Regency, while spatial data is data related to regional administrative boundaries. Data processing was carried out using QGIS 2.18 through the stages of joining attributes, classification using the Natural Breaks (Jenks) method, and thematic map creation. The results show that population distribution is uneven. Demak Kota, Karangtengah, and Sayung sub-districts have the highest number and density, while coastal sub-districts such as Wedung and Bonang have low densities. The highest population growth rate is in Karangtengah sub-district at 0.8%. The application of GIS has proven effective in visualizing population distribution and supporting spatial-based regional development planning.  

This study examines the influence of work discipline, training, and motivation on employee performance at PDAM Tirta Ayu, Tegal Regency. In a public service organization such as PDAM, employee performance is crucial to ensure customer satisfaction and strengthen institutional competitiveness. A quantitative survey method was used with questionnaires distributed to all 115 employees using a saturated sampling technique, as the entire population was included. The independent variables analyzed were work discipline (attitude, compliance with rules, responsibility), training (materials, methods, instructor competence, duration, facilities), and motivation (intrinsic and extrinsic). Employee performance, as the dependent variable, was measured using indicators of work quality, work quantity, teamwork, and problem-solving ability. The data were processed through multiple linear regression to assess simultaneous and partial effects. The research findings revealed that work discipline, training, and motivation each have a positive and significant impact on employee performance, but for training has a positive and insignificant effect, this is shown by the significant results of each significant level for work discipline sig value = 0.000 (<0.05), training sig value = 0.632 (>0.05) and motivation with sig value = 0.000 (<0.05). These results highlight the importance of strengthening employee discipline, implementing well-structured and sustainable training programs, and fostering sustainable motivation strategies. This research provides practical implications for PDAM Tirta Ayu management in designing policies to improve overall employee performance, thereby improving service quality and organizational competitiveness.  

Nilai perusahaan mencerminkan persepsi pasar terhadap potensi laba dan risiko di masa depan, sehingga menjadi dasar penting dalam pengambilan keputusan investasi dan pendanaan. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan inflasi terhadap nilai perusahaan pada PT Bank Mandiri Tbk yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan Bank Mandiri serta data inflasi nasional dari Badan Pusat Statistik (BPS) selama periode penelitian. Hasil analisis deskriptif menunjukkan bahwa struktur modal Bank Mandiri relatif stabil dengan rata-rata sebesar 6,40 dan standar deviasi 0,043, mencerminkan kebijakan keuangan yang konsisten serta pengelolaan risiko yang baik. Tingkat inflasi juga berada pada kondisi rendah dan stabil (rata-rata 0,03; standar deviasi 0,015), menandakan tekanan eksternal makroekonomi yang ringan. Nilai perusahaan memiliki rata-rata 3,18 dengan standar deviasi 0,026, menunjukkan kepercayaan investor yang tinggi terhadap kinerja Bank Mandiri. Hasil uji asumsi klasik memperlihatkan bahwa data berdistribusi normal (Sig. 0,200 > 0,05), tidak terdapat multikolinearitas (VIF 1,639 < 10; Tolerance 0,610 > 0,1), tidak terjadi heteroskedastisitas (Sig. X1 = 0,934; X2 = 0,202 > 0,05), dan tidak terdapat autokorelasi (Durbin-Watson = 1,513). Dengan demikian, model regresi yang digunakan dinyatakan layak untuk menguji pengaruh struktur modal dan inflasi terhadap nilai perusahaan.

This study investigates the effectiveness of a multimodal approach in improving students’ English reading comprehension at SMPN 10 South Tangerang during the 2025/2026 academic year. Involving 42 eighth-grade students, the research aimed to determine whether integrating various modes of learning—such as text, images, audio, and video—could enhance reading comprehension more effectively than traditional text-based instruction. A pre-experimental one-group pre-test and post-test design was used to measure students’ progress before and after the implementation of multimodal learning. Data were analyzed using a paired sample t-test to identify significant differences between the two tests. The results indicated a notable improvement, with the mean score increasing from 70.48 on the pre-test to 79.76 on the post-test, representing a gain of 9.28 points. The significance value (Sig. 2-tailed = 0.000) confirmed that the improvement was statistically meaningful. These findings demonstrate that multimodal instruction enhances comprehension by presenting information through multiple sensory channels, supporting diverse learning preferences, and creating a more engaging and interactive learning environment. The study concludes that the multimodal approach is an effective method for teaching reading comprehension in junior high school and recommends broader application in English classrooms to strengthen students’ motivation, understanding, and overall learning outcomes.

This study aims to examine the influence of shopping lifestyle, hedonic shopping value, and e-wallet on impulsive buying behavior among students of the Management Study Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja. This research is quantitative in nature, using multiple linear regression analysis. The sample consisted of 80 respondents, determined using Slovin's formula and purposive sampling technique as the basis for selecting respondents deemed relevant to the research objectives. The results of the study indicate that, partially, shopping lifestyle significantly influences impulsive buying with a t-value of 3.608 and sig = 0.001, hedonic shopping value significantly influences impulsive buying with a t-value of 2.186 and sig = 0.032, and e-wallet significantly influences impulsive buying with a t-value of 3.043 and sig = 0.003. Simultaneously, all three independent variables significantly affect impulsive buying, with a significance value of 0.000 < 0.05. The coefficient of determination (R2) value of 0.223 indicates that the three independent variables explain 22.3% of the variation in impulsive buying behavior, while the remaining 77.7% is explained by other factors not investigated in this study. These findings suggest that shopping lifestyle, the value gained from shopping, and the convenience of digital transactions through e-wallets are triggers for unplanned buying behavior.

Anxiety is an emotional response that children often experience when facing medical procedures, including circumcision. Unresolved anxiety can have a negative impact, such as increasing pain, disrupting the process of action, and causing trauma. Non-pharmacological efforts such as audiovisual administration and puzzle game therapy can be used to reduce anxiety. This study aims to analyze the difference in anxiety levels in pre-circumcision children between audiovisual giving and puzzle games at Pondok Khitan, Bancang Village, Tahulu Village. Research design using quantitative with post test design only design. The research population is pre-circumcision children at Pondok Khitan, Bancang Hamlet, Tahulu Village with a sample of 40 respondents taken with the purposive sampling technique. Consists of 20 children of the Audiovisual group and 20 children of the Puzzle Game Group. The research instrument is in the form of a child anxiety questionnaire. The research results were analyzed using the Mann-Whitney test with a significance level of α = <0,05 with an Asymp value. Sig. (2-tailed) = 0.029 < 0.05. the mean rank value of the Audiovisual group of 24.23 and the Puzzle Game group of 16.77 shows that the Puzzle Game is more effective in minimizing anxiety in pre-circumcision children which means H1 is accepted. The discovery of meaningful differences between Audiovisual and Puzzle Games towards anxiety so that the technique can be used as an interactive educational medium.

This study aims to analyze the effect of the Quantum Learning model using miniature terrarium media to improve science learning outcomes in grade V of SD Negeri 104202 Bandar Setia. The type of research used is a pre-experimental method with a One Group Pretest-Posttest design . The subjects in this study were 21 students in class VC who were determined through non-probability sampling techniques. The test instrument was in the form of 20 multiple-choice questions that had been analyzed through validity and reliability tests. The data results were analyzed using normality, homogeneity, linearity, simple linear regression, and paired sample t-test tests . The results showed that the average pre-test score was 68.57, increasing to 87.14 in the post-test. The paired sample t-test produced a Sig. value. 0.000 < 0.05 so that H0 is rejected and H1 is accepted, while the regression test obtained an R (R Square) of 0.691, which means that the Quantum Learning model with miniature terrarium media has an effect of 69.1% on improving student learning outcomes. This finding confirms that the Quantum Learning model using terrarium media has an effect on improving student learning outcomes.

The cement packaging waste (paper sack) and leftover cardboard are types of waste generated from daily work activities at PT X. These wastes were found to be piled up without any proper utilization, thus posing a potential breeding ground for disease vectors and potentially polluting the workplace environment. The socialization activity conducted aimed to provide education and innovation in sanitation technology engineering by utilizing mirror frame products with economic value, applying the 3R principles of reducing, reusing, and recycling. The method was implemented through a socialization activity using a one-on-one approach. An evaluation of increased understanding was conducted using pre- and post-tests consisting of 10 questions. Based on the normality test results, a p-value of 0.600 and 0.124 was obtained, which exceeded the alpha value, indicating that the data followed a normal distribution and could proceed with parametric testing using the Paired Sample T-Test. The p-value or sig obtained was 0.006, which is below the alpha value (0.05), so it can be concluded that h alpha is greater than h0. This means that h alpha is accepted and h0 is rejected, indicating that there is a difference between the pre-test and post-test results.

Learning is the process of forming behavior or behaviorism and is seen from the cognitive aspect of students, in fact to support the achievement of ideal educational goals with the existing education system in Indonesia. In this research, the author is interested in researching students' cognitive aspects in line with 21st century learning to determine students' critical thinking abilities using the problem based learning model. This type of research is research using a quantitative research approach. The sample in this study was control class VII A students with a total of 13 students and VII B was an experiment with a total of 12 students at Halioam State Middle School, totaling 25 students. Data collection techniques use test questions and documentation, interviews. Data analysis used the independent sample t-test hypothesis test and the N-Gain score test. The results of the research show that the problem based learning model can have an influence on the critical thinking abilities of class VII students at Halioan State Middle School. This is proven by assessing students' critical thinking abilities using a hypothesis test using an independent sample t-test. The result was a 2-tailed sig of 0.000 < 0.05 so that there is an influence of the problem based learning model on Halioan State Middle School students' critical thinking abilitie.

The birth facilities and birth attendants are directly linked to maternal mortality. It has been demonstrated that births attended by healthcare professionals help lower the risk of maternal mortality. Traditional birth attendants and non-health personnel have a very restricted understanding of physiology and pathology, which leads to issues with delivery help, which are the primary reasons for high rates of maternal and perinatal mortality and morbidity. The significance of family support for selecting a birth attendant. At the Benao Community Health Center, this research sought to determine the link between husband support and the choice of birthplace among pregnant women in their third trimester. This study employed a descriptive analytical design with a cross-sectional methodology, which is a study to establish the existence of two relationships or a number of variables. In the meantime, the sampling method employed complete sampling, which resulted in a sample size of 30 individuals. In this study, a questionnaire was employed as the instrument. The data was then analyzed with SPSS using Chi Square analysis. After using the chi-square statistical test, a P-value (asymp. Sig 2-tailed) of 0.000 < 0.05 was found, indicating a correlation between the location of delivery chosen by pregnant women in their third trimester and the support of their spouses. As a result, since H0 was disproved and H1 was proven, it may be inferred that there is a link between a pregnant woman's choice of delivery location in her third trimester and the support she receives from her spouse.

The rapid growth of Indonesia's tourism sector, especially in East Java, has increasingly created fierce competition between local culinary brands. Steamed coating product Surabaya, as one of the leading souvenirs, appears on a solid brand awerness representation with an authentic customer experience. This study empirically examines the influence of Brand Awareness and Customer Review on the Purchase Decision of Steamed Layer Products of Surabaya Heroes. A causal quantitative approach was applied by purposive sampling on 96 offline and online buyer respondents. Primary data was obtained through questionnaires, analyzed using multiple linear regression supported by validity, reliability, classical assumptions, and hypothesis tests. The results showed that there was a simultaneous positive influence of the two variables on the purchase decision (F = 92.484; Sig. = 0.000). Partially, Brand Awareness (t = 6.457; β = 0.485) was more dominant than Customer Reviews (t = 5.685; β = 0.427). Adjusted R² = 0.658 explains 65.8% of the variation in purchasing decisions, with the rest by other factors. These findings underscore the urgency of brand equity and digital management reviews to build consumer trust as well as competitive advantage.

This study aims to analyze the influence of entrepreneurship and product innovation on the marketing performance of local coffee shops in Banda Aceh City. The background of this research is based on the increasing trend of the local coffee industry which has not been accompanied by optimal marketing and innovation strategies. The research method used a descriptive-associative quantitative approach with the population of coffee shop owners and managers and a sample of 25 respondents. Data analysis was carried out by multiple linear regression using SPSS 26.0. The results of the study show that simultaneously entrepreneurship and product innovation have a significant effect on marketing performance, with an F value of 60,024 and a significance of 0,000. However, partially, only the innovation variable had a positive and significant effect on marketing performance (sig. 0.001 < 0.05), while entrepreneurship had no significant effect (sig. 0.288 > 0.05). A determination coefficient value (R²) of 0.845 indicates that 84.5% of the variation in marketing performance is explained by both variables. This study emphasizes the importance of product innovation as a dominant factor in improving the marketing performance of local coffee shops and provides implications for business owners to strengthen creativity and adaptation to consumer trends.

This study is based on facts in the field regarding the speed of the dollyo chagi kick. The aim of this study was to determine the effect of SAQ (Speed, Agility, and Quickness) training on the speed of the dollyo chagi kick of Caraka Taekwondo Subang athletes. The method used in this research is Experimental with a One-Group Pretest-Posttest Design. The population in this study were 10 athletes from Caraka Taekwondo Subang aged 13-17 years. Sampling was done by using purposive sampling. The instrument used was a 10-second dollyo chagi kick speed test. Data analysis used the paired sample t-test. The results showed a significant increase in the speed of the dollyo chagi kick with a Sig. (2-tailed) value of 0.000 < 0.05. It can be concluded that SAQ training has a significant effect on increasing the speed of the dollyo chagi kick in Caraka Taekwondo Subang athletes.

Penelitian ini bertujuan untuk menganalisis dampak dari kepemimpinan transformasional, motivasi kerja, dan budaya organisasi terhadap kinerja karyawan di Noms Kopi Semarang Timur. Seluruh populasi karyawan yang berjumlah 40 orang digunakan sebagai sampel, mengadopsi pendekatan sensus. Untuk pengumpulan data, kuesioner disebarkan kepada karyawan dengan respons yang diukur menggunakan skala Likert lima poin. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa kepemimpinan transformasional memiliki pengaruh yang positif dan signifikan terhadap kinerja karyawan (Sig. 0.001 < 0.05; thitung​ 6.161 > ttabel​ 2.028). Serupa, motivasi kerja juga menunjukkan pengaruh yang positif dan signifikan (Sig. 0.001 < 0.05; thitung​ 4.928 > ttabel​ 2.028). Sebaliknya, budaya organisasi ditemukan memiliki pengaruh yang negatif namun signifikan terhadap kinerja karyawan (Sig. 0.001 < 0.05; thitung​ -7.939 > ttabel​ 2.028). Lebih lanjut, secara simultan, ketiga variabel tersebut (kepemimpinan transformasional, motivasi kerja, dan budaya organisasi) secara kolektif memberikan pengaruh yang signifikan terhadap kinerja karyawan (Sig. 0.001 < 0.05; Fhitung​ 44.839 > Ftabel​ 2.87).  

This study aims to examine the effect of group counseling services using the cognitive therapy technique on improving students’ self-efficacy at MTs Negeri Pematangsiantar. The research was motivated by initial findings that several students had low self-efficacy levels, which negatively impacted their learning motivation. This quantitative research employed a quasi-experimental method with a nonequivalent control group design. The sample consisted of 16 eighth-grade students with low self-efficacy, divided into an experimental group (8 students) and a control group (8 students), selected using purposive sampling. Data were collected using a self-efficacy scale with a reliability coefficient of α = 0.975. Data analysis used the Mann-Whitney test. The results revealed a significant difference between the post-test scores of the experimental and control groups (Asymp. Sig. = 0.005 < 0.05). The experimental group’s mean score increased from 39.375 (low category) to 53.5 (moderate category), while the control group only increased from 40.143 to 44.143 (remaining in the low category). These findings indicate that group counseling services using cognitive therapy are effective in enhancing students’ self-efficacy. The study recommends that school counselors apply this technique sustainably to help students develop positive thinking patterns, increase motivation, and strengthen confidence in facing academic and personal challenges.

The rapid growth of financial technology has led to the emergence of digital wallets as an efficient and practical means of payment. One of the most widely used services in Indonesia is Shopeepay, particularly among Generation z, who are known for their adaptability to new technologies. This study aims to examine to influence of perceived usefulness (X1) and perceived risk (X2) on the intention to use digital wallets (Y), with Shopeepay payment method (M) as a moderating variable. This research employed a quantitative approach by distributing questionnaires to 60 University students who actively use Shopeepay. The collected data were analyzed using multiple linier regression and Moderated Regression Analysis (MRA). The findings reveal that perceived usefulness has a positive and significant effect on the intention to use Shopeepay (sig. 0,004<0,05). Perceived risk also shows a significant effect in thr multiple regression test (sig. 0,003<0,05), but becomes insignificant when tested with MRA (sig. 0,094>0,05). This suggests that impact of risk tends to weaken when moderated by the payment methode. Furthermore, the Shopeepay payment method itself does not significantly influence user intention (sig. 0,067>0,05) collectively, perceived usefulness and perceived risk significantly affect the intention to use Shopeepay (sig. 0,001).