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Zakat and taxation are two important instruments in the life of society and the state, both of which aim to improve social welfare. However, in practice, the integration of zakat and taxation in Indonesia has not yet been fully realised, meaning that the potential of zakat as part of fiscal policy has not been optimally utilised. This study aims to examine the status of zakat within the legal system and public policy, the form of its integration into the tax system, and the various obstacles encountered in its implementation. This study employs a normative legal methodology using legislative, conceptual, and analytical approaches, and utilises secondary data analysed qualitatively. The research findings indicate that zakat has been recognised within the national legal system; however, it is still viewed as a religious obligation that coexists alongside taxation as a state obligation. The current integration remains limited to reductions in taxable income and has not yet demonstrated comprehensive coherence within fiscal policy. Furthermore, its implementation continues to face various obstacles from legal, institutional, technical, and fiscal perspectives, meaning it has not yet been effectively implemented.

The swift proliferation of short-video-centric social media, notably TikTok, has revolutionized the educational landscape by facilitating novel methods of knowledge production, dissemination, and interpretation. This phenomenon denotes a transition in media and signifies an epistemological transformation in educational practices within the digital age. This study seeks to analyze the representation and interpretation of knowledge in TikTok educational content using a qualitative methodology grounded in an interpretive case study framework. Data were gathered via digital participant observation, comprehensive interviews, and document analysis involving 12 participants, comprising educational content creators and active TikTok users in higher education settings. Thematic data analysis was performed utilizing a Multimodal Critical Discourse Analysis framework to elucidate the interplay among visual, verbal, and auditory components in the construction of meaning. The results show three main patterns: the conflict between quick understanding and deep knowledge, the importance of emotional multimodal experiences in learning, and the negotiation of knowledge authority in changing digital spaces. These results indicate that learning via TikTok encompasses not only cognitive aspects but also intricate emotional, aesthetic, and social dimensions. This study theoretically enhances multimodal discourse analysis by integrating users' subjective experiences, while practically informing the advancement of critical digital literacy and the design of social media-based learning. Moreover, this study facilitates additional investigation into algorithmic dynamics, digital identity, and the evolution of learning methodologies within platform-centric contexts.

The Qur'an al-Karīm employs at least four principal terms in referring to human beings, namely al-basyar, al-insān, al-nās, and banī Ādam. These terms are not merely synonymous; rather, each represents distinct yet complementary dimensions of humanity in constructing a holistic concept of the human being. This study aims to: (1) analyze the semantic meanings of these four terms based on mufrodat studies, Makkiyah-Madaniyah classification, and asbābun nuzūl; (2) compare the interpretations of classical scholars - Al-Ṭabarī, Ibn Kathīr, Al-Qurṭubī, and Fakhr Al-Rāzī - with those of contemporary scholars - Sayyid Quṭb, Ibn ‘Āshūr, M. Quraish Shihab, and Buya Hamka; and (3) formulate their implications for Islamic education. This research employs a library research method using the tafsīr maudhū‘ī approach integrated with Izutsu’s semantic analysis model. The findings reveal that al-basyar represents the physical-biological dimension of human beings; al-insān represents the spiritual dimension in relation to ‘ubūdiyyah toward Allah; al-nās represents the social-collective dimension; and banī Ādam represents the intellectual-rational dimension inherited from Adam through the divine gift of teaching al-asmā’ (Qur'an 2:31). Collectively, these four dimensions provide fundamental implications for the development of objectives, curriculum, methodology, and evaluation within holistic and comprehensive Islamic education.

This article examines umpasa as the determinant of the validity of the Mangalahat Horbo ritual and as a vehicle for transmitting the cultural values of the Batak Toba people from an anthropolinguistic perspective. Mangalahat Horbo is a buffalo sacrifice ritual that functions simultaneously as a cosmological, political, and linguistic event. This study employs a descriptive qualitative approach using three theoretical frameworks: Dell Hymes' (1974) SPEAKING model to analyze the ritual as a speech event, Roland Barthes' (1968) semiotics to dissect the denotative and connotative meanings of umpasa, and Kluckhohn's (1953) theory of cultural values and Sibarani's (2014) local wisdom theory to identify embedded cultural values. The findings reveal that umpasa operates on three simultaneous layers of meaning: pragmatic-performative, social-hierarchical, and cosmological-ecological. Umpasa is not merely an aesthetic ornament but a constitutive element of the ritual that shapes the social and cosmological reality of the Bius community. Eight cultural values are identified: communicative courtesy, adat knowledge transmission, self-restraint, collective responsibility, cultural preservation, cosmological reciprocity, distributive justice, and ecological harmony. This study affirms the urgency of anthropolinguistic documentation of Mangalahat Horbo before the Parhata masters of umpasa diminish further.

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.

This study examines the meaning of eschatology in the teachings of the Catholic Church as a source of hope and comfort for the faithful. The eschatological meaning of comfort and hope is rooted in the belief that human life is not completed in limitations, suffering, and death at this time, but leads to the fulfillment of God's promise of life with Him. This research uses a qualitative method through literature study by analyzing church documents, theological thoughts and execes from books and articles to compile and present the topic of this research. The results show that the principle of eschatology is rooted in belief in the resurrection of Jesus Christ, and that it affirms the promise of eternal life and provides comfort and hope over suffering and death. The teachings of death, judgment, and eternal life are the basis of hope as well as comfort for the people in facing the various crises of life. In addition, eschatology is also relevant in today's life because it encourages people to live in love, justice, and moral responsibility as a manifestation of faith.  

The phenomenon of emotional healing has become increasingly prominent in popular culture as the younger generation experiences increasing loss, emotional exhaustion, and numbness. Popular music serves as a medium of expression, representing these emotional dynamics through poetic language and symbolic structures. This study aims to analyze the emotional representation of healing in Umay Shahab's song "Perayaan Mati Rasa" using Roland Barthes's semiotic approach. The research method used is descriptive qualitative, analyzing three layers of meaning: denotation, connotation, and myth, through breaking down the lyrics into several lexicons and reading signs. The results show that (1) denotatively, the lyrics construct an emotional arc from inner tension to self-contemplation; (2) connotatively, the use of diction and imagery represents vulnerability, resilience, and emotional reflection; and (3) at the mythical level, the song constructs release as a form of emotional maturity and loss as a process of identity formation. Thus, this song functions as a cultural representation in interpreting the process of emotional healing in popular culture.

This study examines the role of spiritual intelligence in shaping students’ understanding of happiness in the digital era from an Islamic psychology perspective. Employing a qualitative phenomenological approach, the research involves university students who actively engage with social media. Data were collected through in-depth interviews, observations, and documentation, and analyzed using thematic analysis. The findings reveal a significant shift in the meaning of happiness, from a substantive and intrinsic concept to a more symbolic and externally driven construct influenced by digital culture and online validation. Nevertheless, spiritual intelligence functions as a reflective and stabilizing mechanism, enabling students to reinterpret happiness as a deeper, more meaningful inner state. From the perspective of Islamic psychology, true happiness (sa’adah) is grounded in closeness to God and the internalization of spiritual values in daily life. This study underscores the importance of spiritual intelligence in addressing psychological challenges in the digital age and fostering a more balanced and authentic sense of well-being among students.

This study aims to analyze the novel Laskar Pelangi by Andrea Hirata using a critical hermeneutic approach developed by Jürgen Habermas. The focus of this research is to uncover the critical meaning contained in the novel as a reflection of social reality, especially in the field of education. The method used is descriptive qualitative research with data collection techniques through literature studies and text analysis in the form of excerpts in novels. The results of the study show that the novel Laskar Pelangi not only presents an inspiring story, but also contains criticism of the education system in Indonesia which is still colored by inequality and injustice. In the aspect of communicative action, it was found that there was a dialogical interaction between teachers and students as well as the value of solidarity and strong struggle. However, in the aspect of communication distortion, there is injustice in access to education and a lack of space for poor groups to voice their interests. In addition, the analysis also reveals the existence of ideology and domination, especially economic dominance over education and social systems that oppress the lower groups. On the other hand, the emancipatory interest in this novel is reflected through education as a tool of liberation and the struggle of its characters in fighting against limitations. Thus, this study concludes that the novel Laskar Pelangi has an important role as a social criticism medium that is able to build readers' critical awareness of the reality of education and social inequality that occurs in society.

This study aims to examine the gastronomy of the traditional culinary dish Ayam Napinadar as part of Batak cultural identity, covering aspects of history, ingredients, processing techniques, cultural values, and preservation challenges. The background of this research is based on the importance of maintaining the sustainability of traditional cuisine amid modernization and changes in consumption patterns. The method used is a qualitative approach through in-depth interviews with three informants, namely an MSME (Micro, Small, and Medium Eterprises) practitioner, a traditional leader, and a consumer. The results show that Ayam Napinadar has a unique characteristic in the use of andaliman and blood (gota) as its distinctive flavor. Traditionally, the cooking process involves grilling over firewood to produce a characteristic smoky aroma, although it has now shifted to more practical methods without altering the original recipe. From a cultural perspective, Ayam Napinadar holds symbolic meaning as an expression of prayers, blessings, and joy in various Batak traditional ceremonies. However, there are challenges in its preservation, such as the declining participation of younger generations in traditional activities and the increasing influence of modern foods. In conclusion, Ayam Napinadar functions not only as food but also as a medium for preserving cultural values and ethnic identity. This study provides benefits as a basis for developing gastronomic tourism and strategies for preserving traditional cuisine through education, collaboration, and the use of modern promotional media.

A single paragraph, maximum 250 words. Abstract content must contain (1) an overview of the object of research, (2) problems, and research objectives, (3) proposed methods, (4) main findings and results and synthesis of main ideas, and (5) conclusions. In recent years, the Iran–United States conflict has not only unfolded within the geopolitical arena but has also been intensively constructed through international media framing that shapes how global audiences understand this reality. In the context of the digital information overflow, media no longer function merely as conveyors of facts; rather, they act as agents that construct meaning, evoke emotions, and shape the social perceptions of audiences. This study aims to analyze how international media framing constructs representations of the Iran–United States conflict and how audiences interpret such discourse within their social experiences. This research adopts a qualitative approach with a Critical Discourse Analysis (CDA) design. Data were collected through document analysis of 25 news articles from both Western and non-Western media, as well as exploratory interviews with nine participants from academic backgrounds. Data analysis was conducted using a thematic approach based on Norman Fairclough’s three-dimensional model. The findings reveal three main patterns: the construction of threat through media language, moral polarization that produces a dichotomy of “us versus them,” and the negotiation of meaning by audiences, which is reflective and not always linear. These findings indicate that audiences are not entirely passive; rather, they actively interpret and, at times, question media framing. Theoretically, this study extends Critical Discourse Analysis by incorporating the dimension of audience experience into the discursive process. Practically, it underscores the importance of critical media literacy in navigating the complexity of global information and opens avenues for further exploration of the relationship between discourse, power, and social experience.

The Director of Photography (DOP) is responsible for the visual aspects of documentary video production, covering the pre-production, production, and post-production stages. The DOP plays a crucial role in translating concepts and messages into visual form through the arrangement of composition, lighting, camera angles, and camera movement to produce visuals that are both aesthetically appealing and meaningful. The purpose of this final project report is to explain the role of the DOP in the production process of a documentary video that focuses on the rehabilitation of the Javan slow loris. The method used is a descriptive approach to systematically and comprehensively identify the object of study. In the pre-production stage, the DOP designs the visual concept, prepares the shot list, creates the storyboard, and coordinates with the director. During the production stage, the DOP is responsible for capturing footage by applying cinematographic techniques. In the post-production stage, the DOP conducts visual evaluation and provides input during the editing process. In conclusion, the Director of Photography has effectively fulfilled their role in producing visual quality that supports message delivery in the documentary Bisakah Aku Kembali? about Javan slow loris rehabilitation.

The development of documentary films in Indonesia has encouraged the need for presenting reality in an informative manner while maintaining strong visual quality. Documentary films were no longer viewed merely as a medium for recording facts, but also as a creative medium capable of delivering social messages through a cinematic approach. Cinematography became an important element because it played a role in constructing meaning, atmosphere, and viewing experience through well-directed visual management. This study discussed the management of cinematographic elements by the Director of Photography in the documentary film “Mindful Sip: Matcha Beyond The Trend”, which raised the phenomenon of increasing matcha consumption as part of the lifestyle trend among young people. The method used was a creative approach based on expository documentary through the stages of pre-production, production, and post-production. The entire creation process was focused on concept planning, image capturing, and visual as well as narrative refinement so that the documentary message could be conveyed effectively. The results showed that matcha had developed into a symbol of a healthy, productive, and aesthetic lifestyle, yet awareness of responsible consumption was often neglected. The management of camera angle, camera movement, type of shot, and composition was proven to strengthen visual representation and help audiences understand the phenomenon more critically. Therefore, cinematography played an important role not only in producing attractive visuals, but also in clarifying the documentary’s message regarding the relationship between consumption trends and bodily experience.

Documentary film scriptwriting is a crucial element in structuring and delivering information coherently to audiences. This article examines the application of expository narrative in the scriptwriting of the documentary film Mindful Sip: Matcha Beyond the Trend, which addresses the social phenomenon of matcha consumption among Generation Z in Indonesia. The creative process was conducted through pre-production, production, and post-production stages, with scriptwriting as the primary focus. The narrative is structured through three sequences aligned with the three-act framework: sequence orientation introduces the matcha phenomenon contextually and factually; sequence development elaborates the issue across social, scientific, and personal dimensions; and Sequence resolution synthesizes the overall exposition while offering a non-judgmental space for audience reflection. The findings indicate that expository narrative, applied through these three sequences, enables coherent, communicative, and critically reflective scriptwriting. This approach demonstrates how documentary scriptwriting can function not merely as a textual framework, but as the primary instrument in constructing meaningful narratives about contemporary social phenomena.

Indonesia is a country rich in cultural diversity, one of which is the Tedak Siten tradition that is still preserved by Javanese communities, including those in Bancar Village. This tradition is not merely a cultural heritage but also contains important educational and spiritual values in community life. This study aims to understand the meaning of the Tedak Siten tradition, identify the educational and spiritual values embedded within it, and analyze it from the perspective of Islam Nusantara. The research employs a qualitative descriptive approach using observation, interviews, and documentation techniques, with informants selected purposively from community members directly involved in the tradition. The findings reveal that Tedak Siten functions as a medium for character education, instilling values such as independence, responsibility, and perseverance from an early age. In addition, the tradition strengthens spiritual values through prayers and expressions of gratitude to Allah SWT. From the perspective of Islam Nusantara, Tedak Siten reflects a harmonious acculturation between local culture and Islamic teachings without contradicting the principle of monotheism. The implications of this study indicate that local traditions can be utilized as contextual learning resources in Islamic education while also serving as a means of preserving valuable cultural heritage. Therefore, Tedak Siten remains relevant not only as a tradition but also as a medium for character building and strengthening religious values in society.

Micro, small, and medium enterprises (MSMEs) constitute a pivotal pillar of local economic resilience in Bandar Lampung, particularly in the fashion, salon and beauty, and professional service sectors. Notwithstanding their considerable growth potential, many MSMEs continue to encounter structural constraints that impede business expansion, most notably limited entrepreneurial capability, restricted access to capital, and the suboptimal utilization of digital marketing. Against this backdrop, the present study aims to examine the partial and simultaneous effects of entrepreneurship training, capital access, and digital marketing strategy on MSME business expansion. This research employed a quantitative explanatory design with a cross-sectional approach. Data were collected from 100 MSME owners selected through purposive sampling from a population of 2,785 enterprises, and were analyzed using multiple linear regression with SPSS. The findings reveal that entrepreneurship training does not exert a statistically significant effect on business expansion (B = 0.000; p = 0.998), indicating that training, in isolation, has not yet been effectively translated into concrete growth-oriented business practices. By contrast, access to capital has a positive and significant effect (B = 0.263; p = 0.001), demonstrating that financial accessibility enhances operational scale and market development. More importantly, digital marketing strategy emerges as the most influential determinant of business expansion (B = 0.593; p < 0.001), confirming that digital platform utilization substantially strengthens market reach, customer engagement, and business competitiveness. Simultaneously, the three variables significantly affect MSME expansion (F = 34.061; p < 0.001), with an explanatory power of 51.6%. It can therefore be concluded that MSME expansion is primarily driven by the synergy of financial accessibility and digital market adaptation, while entrepreneurship training becomes meaningful only when effectively operationalized within business practice.

English learning at the elementary school level plays an important role in developing students’ early language competence, particularly in listening skills as the foundation for other language abilities. However, many learning processes still rely on conventional teaching methods that do not fully accommodate the developmental characteristics of young learners, resulting in limited engagement and listening comprehension. Therefore, this study aims to analyze the role of storytelling in improving English listening skills among elementary school students and to identify effective implementation strategies in classroom learning. This research employs a library research method by reviewing and analyzing various relevant literature sources, including books, scientific journals, and previous research findings related to storytelling in English language learning. The analysis shows that storytelling contributes significantly to improving students’ listening comprehension, vocabulary acquisition, attention, and learning motivation. Through structured narratives, expressive delivery, and the support of visual media, storytelling creates a contextual and meaningful learning environment that helps students understand spoken English more effectively. The findings also indicate that the effectiveness of storytelling is closely related to the developmental characteristics of elementary school students who learn better through concrete, imaginative, and engaging experiences. Furthermore, the implementation of storytelling through systematic stages pre-listening, while-listening, and post-listening can enhance students participation and comprehension during the learning process. In conclusion, storytelling can be considered an effective instructional strategy for improving English listening skills among elementary school students while also supporting vocabulary development and creating an engaging learning atmosphere.

Independent plantations are a favorite in the Jambi Regional economy, as they are a source of economic growth, employment, exports, and foreign exchange for the region. Despite their relatively low productivity, oil palm plantations in Jambi Province have a major competitive advantage compared to other commodities. This study aims to describe, analyze competitiveness, analyze policy impacts, and conduct sensitivity tests on independent oil palm plantations. The research location was in Merlung District, selecting three sample villages: Tanjung Paku Village, Merlung Village, and Lubuk Terap Village purposively, with a total sample of 43 farmers. The data analysis method used the (PAM) method. The results of the analysis show that independent farmers still have relatively low productivity. The DRCR value is 0.379 (<1) and the PCR value is 0.368 (<1) which indicates savings in the use of domestic resources by 37.9% and 36.8%. These results indicate a comparative and competitive advantage. The divergence impact shows a negative impact, meaning that government policies are not distorted properly, as indicated by an NPCI value of 1.18 (> 1) and an NPCO value of 0.87 (< 1). Sensitivity tests show that independent oil palm plantations still have competitiveness (< 1), despite experiencing policy distortions such as input price increases (11% and 25%) and a decrease in FFB prices (45%).  

This study examines the implementation of Papua Special Autonomy in the context of the relocation policy affecting indigenous betel nut vendor women in Sorong City, using an interpretative perspective. The research focuses on how betel nut women vendors understand and experience the relocation policy as indigenous actors directly affected by public policy. The objective of this study is to explore the meanings, experiences, and interpretations constructed by these women in relation to relocation policies under the framework of Papua Special Autonomy.  This research employs a qualitative method with an interpretative approach, utilising in-depth interviews, field observations, and document analysis. The findings reveal that the relocation policy has not fully reflected the core principles of Special Autonomy, particularly in protecting, empowering, and recognising the rights of indigenous Papuans. The women vendors interpret relocation not merely as an urban spatial arrangement, but as a restriction on their economic space and socio-cultural identity.  This study contributes theoretically by enriching the discourse on Special Autonomy from the perspective of local actors, and practically by offering policy recommendations for more inclusive, participatory, and culturally sensitive relocation policies in Papua.

Explainable artificial intelligence (XAI) has become a critical requirement in cybersecurity due to the high-stakes nature of security decision-making and the limitations of black-box learning models. This study investigates the construction of an explainable cybersecurity knowledge representation by leveraging standardized terminology from the NIST cybersecurity glossary. The primary problem addressed is the lack of transparent and semantically grounded reasoning mechanisms in existing AI-driven cybersecurity systems, which limits trust, accountability, and analyst adoption. To address this challenge, we propose a NIST-based semantic knowledge graph that embeds explainability directly into its ontology structure and reasoning process. The proposed framework systematically extracts definitional entities and relations from NIST glossary entries to construct a domain ontology and a multi-relational knowledge graph. A rule-based semantic relation extraction method is employed to ensure faithful, interpretable, and reproducible reasoning paths. The resulting knowledge graph contains over 3,000 cybersecurity concepts and approximately 27,000 semantic relations, covering hierarchical, associative, dependency, and mitigation semantics. Experimental evaluation demonstrates that the proposed approach achieves a high level of explainability, with 92.4% of reasoning outcomes being fully traceable and only 1.4% classified as non-traceable. Most explainable reasoning paths are limited to two or three hops, indicating an effective balance between inferential depth and human interpretability. Structural analysis further confirms the presence of meaningful hub concepts that support multi-hop semantic inference. These results confirm that ontology-driven, standard-based knowledge graphs provide a robust foundation for explainable cybersecurity intelligence. The study concludes that explainability-by-design, grounded in authoritative standards, offers a viable and trustworthy alternative to opaque AI models for cybersecurity applications.