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Sukabanjar Village is one of the villages striving to improve basic infrastructure quality, particularly in drainage construction and road repair. However, limited understanding among village officials and communities regarding standardized construction cost estimation methods, specifically the Unit Price Work Analysis (AHSP), has become an obstacle in preparing accurate and efficient Budget Plans (RAB). This community service program (PKM) aims to improve the understanding of village officials, village hall staff, and Sukabanjar Village community regarding AHSP-based construction cost estimation planning as the standard reference for construction work cost calculation in Indonesia. The program involved socialization and training for 20 participants, consisting of village officials (RW/RT), village hall staff, and general public, introducing the basic concepts of AHSP, RAB component elements, and simple simulations of drainage and road work cost calculations. Evaluation was conducted through pre- and post-tests. The results of the activity showed a very significant improvement in participants' understanding. The average pre-test score was 42, which then increased to 75 in the post-test, reflecting an increase of 33 points (78.6%). In conclusion, the AHSP-based cost estimation planning socialization was effective in improving the village community's understanding of construction infrastructure budget management, although continued mentoring is still needed for optimal and sustainable implementation.

This study discusses the role of Islamic educational philosophy in guiding the transformation of pesantren education in the modern era. Islamic education in Indonesia plays an important role in shaping students’ character, spirituality, and intellectual abilities, with pesantren as one of the oldest institutions that preserve Islamic values. However, the rapid development of globalization and technology requires pesantren to adapt without losing their identity. This research aims to explain how Islamic educational philosophy becomes the foundation for transformation and to identify forms of change that are relevant to current challenges. The study uses a qualitative approach through a literature review, collecting data from journals and other relevant sources. Data are analyzed using content analysis by organizing and comparing findings from different studies. The results show that pesantren transformation occurs through a selective adaptation process, combining traditional values such as moral education, spirituality, and classical learning with modern elements like curriculum integration, interactive learning methods, and digital technology. Some challenges still exist, including limited facilities, unequal access to technology, and the need to improve teacher competence. Islamic educational philosophy helps maintain balance between intellectual, spiritual, and moral aspects so that modernization does not eliminate pesantren identity.

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

This study analyzes the adaptation of digital branding practices carried out by the Pimpinan Pusat ‘Aisyiyah Majelis Tabligh dan Ketarjihan (PPA MTK) through its Instagram account @ppa.majelistablighketarjihan. The study employed a qualitative descriptive approach using content analysis, documentation, and limited participatory observation. Data were collected from the Instagram accounts @aisyiyahpusat and @ppa.majelistablighketarjihan, organizational documents, workshop materials, and digital tabligh guidelines. The findings show that PPA MTK adapted several branding elements from the central organizational account, including visual identity, hashtags, audience greetings, and communication planning structures. However, the adaptation process did not emerge through formal organizational obligations but developed collaboratively through workshops and shared organizational identity. The study also found differences in communication orientation and content pillar structures between the two accounts. While @aisyiyahpusat emphasized broader institutional communication themes, @ppa.majelistablighketarjihan focused more on digital tabligh communication. These findings indicate that branding adaptation within faith-based women organizations may develop through organizational interaction and functional communication differentiation rather than rigid communication standardization.

An abstranct is a brief summary of a research article, The development of Islamic banking in Indonesia has shown significant growth, particularly through the implementation of murabahah contracts in financing at Sharia Rural Banks (BPRS). Murabahah is one of the most widely used financing products due to its relatively simple mechanism and ease of understanding by the public. This study aims to analyze the implementation of murabahah contracts in financing at BPRS Alwadiah Tasikmalaya, including the stages of implementation, compliance with sharia principles, and the challenges encountered. The research method used is a qualitative approach with a descriptive method. Data collection techniques include observation, interviews, and documentation involving relevant parties at BPRS Alwadiah Tasikmalaya. The results indicate that the implementation of murabahah financing has been carried out systematically, starting from the financing application process, feasibility analysis, purchase of goods by the bank, execution of the contract, and installment payments. In general, the implementation is in accordance with sharia principles, such as price transparency and the absence of riba elements. However, several challenges remain, including the limited understanding of customers, the risk of delayed payments, and the use of wakalah contracts which require proper supervision to ensure compliance with sharia regulations. Overall, the implementation of murabahah financing at BPRS Alwadiah Tasikmalaya has been effectively carried out and is in accordance with sharia principles, although improvements are still needed in customer education and contract supervision.

Machines, Materials and Manpower are the three main elements in production, if one of them is lacking it will affect productivity at work, so that the production output results will also be affected by the lack of these three elements. The workforce in a company must be considered in terms of welfare at work so that there is no spike in employee turnover rates. Turnover is the process of leaving a company's workforce due to several factors. Employee turnover greatly affects productivity at work, if the workforce in a company is lacking, then the production output figure will also decrease, this greatly affects the company's income later and will reduce consumer confidence. In this study, it focuses on the intensity of employee turnover at PT. XYZ located in Brebes, there are several factors causing employee turnover, including low income, the presence of many factories close to where employees live. The method used in this study is descriptive qualitative. Data collection techniques in the form of direct interviews with employees at PT. XYZ.

The purpose of this study is to examine the effect of Good Corporate Governance (GCG), financial performance, and Earning Per Share (EPS) on firm value. The object of this research consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2021–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements as the primary source. The sample was selected using purposive sampling based on predetermined criteria, ensuring that only companies with complete data and consistent reporting were included in the analysis. The independent variables analyzed include the audit committee, independent commissioners, institutional ownership, Return on Assets (ROA), and Earning Per Share (EPS). Multiple linear regression analysis was used to process the data in this study, allowing the researchers to examine the simultaneous and partial effects of the variables on firm value. The findings indicate that firm value is significantly influenced by financial performance, particularly ROA, highlighting the importance of operational efficiency and profitability in enhancing shareholder wealth. While certain GCG variables such as institutional ownership showed positive influence, other elements like audit committees and independent commissioners produced mixed results, suggesting that governance mechanisms may have varying effects depending on organizational context. Meanwhile, EPS demonstrated inconsistent results in relation to firm value, implying that market perceptions of earnings may not fully capture the impact on overall firm valuation. This study provides insights for policymakers, investors, and corporate managers on the relative importance of governance and financial indicators in value creation for state-owned enterprises.

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

This study aims to analyze the transformation of Don’s character in the film Jumbo using K.M. Weiland’s character arc framework. The research employs a qualitative method with a descriptive-interpretative approach. Data were collected through repeated viewing of selected scenes that represent character development, and analyzed based on narrative structure, including exposition, inciting incident, rising conflict, climax, and resolution, as well as supported by visual elements such as facial expressions, gestures, and cinematic composition. The findings reveal that Don’s character undergoes a dynamic and gradual transformation. Initially, he is driven by a strong need for social validation, which develops into a negative change arc as he reinforces false beliefs and exhibits increasingly egoistic behavior. At the climax, Don reaches a critical turning point that triggers self-reflection. Ultimately, he transitions into a positive change arc, demonstrated through empathy, responsibility, and concern for others. This study highlights that character development in film is constructed through the interplay of conflict, social relationships, and a structured narrative process.

Group-based learning in the classroom plays a vital role in enhancing social interaction, individual responsibility, as well as students' critical thinking and collaborative skills. However, its implementation often faces challenges such as the dominance of certain members, social loafing, low participation, and interpersonal conflicts that hinder group effectiveness. This study aims to comprehensively examine the dynamics of learning groups by integrating four key aspects: the concept of group dynamics based on the Tuckman model, the characteristics of effective groups in cooperative learning, group formation techniques, and conflict management strategies. The research utilizes a qualitative approach with a literature study method, analyzing 25 sources including nationally accredited journals, academic books, and theses published between 2020 and 2024. Data analysis was conducted through reduction, thematic classification, content analysis, and conceptual synthesis. The results indicate that effective group dynamics can be achieved through the Tuckman stages, the application of the five elements of cooperative learning, the selection of appropriate group formation techniques with risk mitigation, and the implementation of the Thomas-Kilmann conflict management styles.The scientific contribution of this research is the development of an integrative model based on these four aspects, which serves as a conceptual framework to strengthen collaborative learning practices in the classroom. Practical implications include the formation of ideal groups consisting of 4–5 students, the establishment of initial group contracts, the use of dual assessment rubrics (individual and group), and peer evaluation mechanisms to enhance accountability and reflection.

Intellectual property rights (IPR) are an important legal tool for trademark ownership, protecting business quality, and protecting a company's economic interests. Consumers build trust in trademarks because they signal distinct product quality and reflect a positive and consistent corporate image. Trademark protection is regulated by national law under Trademark Law No. 20 of 2016, which provides legal certainty for trademark owners. This law stipulates that a trademark is only valid if it has distinctive elements, is not imitative, and has been officially registered with an authorized institution. The "first come, first served" principle in Indonesian trademark law can be interpreted as a mechanism that grants rights to the first party to file a valid application. However, the application of this principle in practice often raises complex legal issues, particularly when a trademark has already gained widespread public recognition prior to its formal registration. This study focuses on evaluating this legal protection through a normative legal research method by examining applicable laws, regulations, and court decisions related to trademark disputes in Indonesia. The Geprek Bensu dispute has attracted public attention because it highlights the conflict between legal provisions regarding trademark ownership and public perception. This case demonstrates that the existing legal framework still requires further refinement to balance the interests of trademark registrants with those of parties who have built public reputation through prior commercial use. Therefore, legal reform and consistent law enforcement are essential to ensure fair and comprehensive trademark protection in Indonesia.

This study aims to analyze the role of brand equity in enhancing the competitiveness of batik sandal products at “Dinara Wooden Heel.” The research adopts a qualitative approach using a case study method to gain an in-depth understanding of how the elements of brand equity namely brand awareness, perceived quality, brand association, and brand loyalty are developed and utilized by the business actors. Data were collected through in-depth interviews with the business owner and consumers, direct observation, and documentation. The data analysis technique was conducted descriptively through the stages of data reduction, data display, and conclusion drawing. The findings indicate that brand equity plays a significant role in improving the competitiveness of Dinara Wooden Heel. The dimensions of perceived quality and brand association serve as the primary strengths in creating competitive advantage through consistent product quality and culture-based differentiation. Meanwhile, brand awareness declined due to distribution limitations during the pandemic, but has gradually recovered through the utilization of social media. On the other hand, brand loyalty has been established through repeat purchases, although its management remains relatively informal. Overall, the four dimensions of brand equity are integrated in enhancing competitiveness through brand visibility, product differentiation, consumer trust, and customer loyalty.

The purpose of this study is to examine how online promotion, product innovation, and brand image affect product competitiveness in Batam City's flower bucket equipment industry (CV Acmeteam). This study employs a quantitative methodology, gathering information from 100 respondents via questionnaires using Simple Random Sampling with Slovin formula from a population of 135 active customers. Data were analyzed through validity tests, reliability tests (Cronbach's Alpha = 0.750), classical assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression, partial t-test, simultaneous F-test, and coefficient of determination (R²). Results show that all questionnaire items are valid and reliable. The normality test (Asymp. Sig. = 0.866 > 0.05) indicates normally distributed data, and no multicollinearity (VIF < 10) or heteroscedasticity (Sig. > 0.05) was detected. Regression analysis reveals that online promotion (β = 0.521, Sig. = 0.041), product innovation (β = 0.668, Sig. = 0.033), and brand image (β = 0.458, Sig. = 0.049) each significantly influence product competitiveness. Simultaneously, all three variables are significant (F = 9.876, Sig. = 0.000) and explain 44.9% (R² = 0.449) of product competitiveness variance. Product innovation is the strongest predictor. This study concludes that strong brand image, continuous product innovation, and effective digital marketing are essential pillars for enhancing product competitiveness. Business actors must optimize these three elements to compete effectively in an increasingly open creative industry market.

This study was conducted to examine the extent to which product price and quality influence consumer interest in purchasing MMTC Tax. These two elements are believed to be the main considerations in the purchase decision-making process. This research applied a quantitative method using a survey technique, in which data was collected through the distribution of questionnaires to MMTC Tax service users. The data analysis technique used was multiple linear regression to measure the effect of each independent variable on the dependent variable. The findings show that both price and product quality have a positive and significant impact on purchasing interest. Together, these two factors were found to significantly influence consumers' willingness to make a purchase. Based on these results, it can be concluded that competitive pricing and superior product quality can drive an increase in the purchasing interest of MMTC Tax consumers.

This study aims to explore the practice of Buddhist marriage in the Semarang Regency, which is carried out alongside traditions and local wisdom. The research employs a qualitative approach using a cultural anthropology method to examine the influence of Javanese beliefs on the wedding rituals of Buddhist communities in the Semarang Regency area. Data were collected through the review of relevant literature and interviews with selected informants, chosen based on their background and expertise related to the research topic. The collected data were then analyzed in depth to identify the values of local wisdom within Javanese society that coexist harmoniously with Buddhist wedding ceremonies. The findings indicate that Buddhist marriage in Semarang Regency is not merely a legal recognition of union between two individuals entering married life, but also represents a socio-cultural phenomenon reflecting processes of adaptation and negotiation between religious teachings and local cultural values. Buddhist communities in Semarang Regency conduct marriage ceremony according to Buddhist religious traditions combined with Javanese practices. The religious ceremony is performed at a temple and led by a Romo Pandita, and the the wedding ceremonies continue according to Javanese culture. Javanese beliefs remain strongly influential, shaping various stages of marriage, from partner selection and proposal rituals to ceremonial practices during the wedding. Beliefs related to weton calculations, auspicious days, slametan rituals, the preparation of sesajen, and ceremonial elements within wedding receptions continue to maintain their place amid the dynamics of modern society.

The feature video titled “Earning Wages Behind Waste” portrays the lives of a waste picker community in Kampung Pemulung, Jurangmangu Barat, South Tangerang, as a concrete representation of the social dynamics of urban society. This study aims to represent the social reality of waste pickers as part of urban community dynamics through an informative and systematic expository directing approach. The creative process was carried out through three main stages pre-production, production, and post-production which were integrated to produce a coherent, structured, and easily understandable narrative flow for the audience. The expository approach is applied through the use of narration as the primary guiding element to explain the visual context, supported by a logical presentation structure, interviews with informants, and relevant factual data. In the directing process, the author actively organizes the flow of information and integrates visual elements, narration, and interviews to produce a work that is informative, contextual, and educational. Furthermore, cinematographic aspects such as shot variation and camera movement are utilized to support the gradual delivery of information, reinforce visual messages, and maintain objectivity in presentation. The results indicate that the expository approach is effective in presenting the factual reality of waste pickers’ lives and in enhancing audience understanding of their socio-economic conditions in a more comprehensive manner.

A building feasibility evaluation study is an important step to ensure the safety, comfort, and sustainability of building functions, especially in public service facilities. This activity was carried out at the PLN ULP Praya office building, Central Lombok Regency, West Nusa Tenggara, which has been operating since 1985. The purpose of this study was to determine the level of building feasibility based on structural, architectural, utility, safety, and health aspects of the building. The methods used included visual inspection, field measurements, hammer tests, and analysis of the condition of building elements based on building feasibility inspection standards. The inspection results showed that the building suffered severe damage characterized by foundation subsidence, large cracks in the walls, reinforcement corrosion, concrete peeling, and damage to the roof frame. The structural strength value obtained was below the construction feasibility standard so that the building was declared structurally unfit for function. Although several supporting aspects such as lighting, drainage, and sanitation systems still functioned quite well, the damaged condition of the main structure has the potential to endanger the safety of users. Therefore, rebuilding the building structure is recommended as the safest solution to ensure the safety, stability, and sustainability of the building's function in the future.

This study aims to analyze the impact of middlemen on the price of Fresh Fruit Bunches (FFB) of oil palm received by farmers in Lambur I Village, Tanjung Jabung Timur Regency, from a sharia economic perspective. This study also examines the FFB marketing patterns carried out by farmers and the factors that influence farmers in choosing where to sell their harvest. The method used is a qualitative approach with a case study research type. Data were obtained through in-depth interviews, field observations, and documentation to understand FFB marketing practices and the socio-economic relationships between farmers and middlemen. The results show that FFB marketing in Lambur I Village is carried out through three main channels: middlemen, the Marketing Chain of Trust (RAM), and palm oil processing factories. Most farmers choose to sell FFB to middlemen because the transaction process is easier, payments are fast, and transportation costs are not required. In addition, urgent financial needs, limited transportation facilities, and long-standing socio-economic relationships also influence farmers' dependence on middlemen. In practice, middlemen play a dominant role in determining prices, deducting approximately Rp 250–Rp 300 per kilogram from the factory price. From a sharia economic perspective, marketing practices through middlemen are essentially permissible as long as they are carried out with mutual consent and do not contain elements of usury, gharar, or injustice. However, the dominance of middlemen in determining prices indicates a bargaining imbalance that could potentially harm farmers, thus not fully reflecting the principle of justice in sharia economics