Money laundering is a financial crime that undermines economic stability and ethical standards, particularly when viewed through the lens of Islamic economics. This study aims to analyze money laundering from both ethical and regulatory perspectives, focusing on how Islamic values can complement positive law in combating financial crimes. Using a qualitative normative approach, the research relies on interpretative analysis of legal documents, Islamic economic principles, and scholarly articles. The findings reveal that the conventional legal system, while imposing strict penalties through laws such as Indonesia’s Law No. 8 of 2010, often lacks moral foundations, making enforcement less effective. Islamic economics offers a holistic alternative, emphasizing core values such as honesty (shiddiq), justice (‘adl), and accountability (amanah) in financial transactions. These principles not only prohibit illicit enrichment but also promote a transparent and fair economic system. Furthermore, the Islamic concepts of ta’zir and hisbah provide ethical sanctions that can support existing regulations. This integration of legal and spiritual frameworks presents a viable strategy for fostering a morally sound and legally robust financial system, aligned with the Islamic objective of maslahah (public welfare). Keywords : Money Laundering, Ethics,Islam, Regulasi

Islamic Religious Education (PAI) in Indonesia has a long history, reflecting the dynamics of social, political, and cultural changes from the colonial era to the digital era. During the Dutch colonial era, Islamic education experienced strict restrictions, while during the Japanese occupation, it was given more flexible space even though it was full of ideological interests. After independence, PAI underwent a significant transformation with its official entry into the national education system, accompanied by the formation of the Ministry of Religion as an institution managing religious education. In the digital era, Islamic education faces new challenges in the form of unverified religious information flows, so that digital literacy becomes important in maintaining the integrity of Islamic teachings. This study uses a descriptive qualitative approach with a library research method. Data were obtained from academic literature, regulations, and official government documents and educational archives. The analysis technique used is content analysis with a focus on identifying patterns of development of Islamic Religious Education in Indonesia from the pre-independence, post-independence, to the contemporary era based on technology. This study also examines the challenges faced in each period and how Islamic education responds to these changes adaptively and contextually. The results of the study show that Islamic Religious Education continues to evolve both in terms of policy and pedagogical approach. From traditional forms such as Islamic boarding schools that focus on teaching classical books, to a formal education system based on the national curriculum, and now towards digital technology-based innovation that supports reflective and contextual learning. Thus, Islamic Religious Education in Indonesia shows its resilience as an important instrument in the formation of relevant Islamic character and identity amidst the challenges of the times.
 
 

The role of transformational leadership, organizational culture, and work motivation in improving employee productivity in manufacturing companies is discussed in this study. Companies face great challenges to maintain and improve their productivity in an era of globalization and intense competition. Employees get inspiration and motivation from transformational leadership, and a positive corporate culture encourages teamwork. To ensure that employees remain energized and dedicated, it is crucial to have high work motivation. The method used is a quantitative method involving data analysis using the Partial Least Squares Structural Equation Model (PLS-SEM). With an R2 value of 0.953, the third variable has a positive and significant impact on employee productivity. The results show that in a competitive business environment, increasing productivity through developing better leadership, improving organizational culture, and increasing work motivation is essential.

The rapid advancement of information technology has had a significant impact in various fields, particularly in pattern recognition and image processing. One of the ongoing challenges is accurately recognizing handwritten digits, which plays a crucial role in document digitization, automated form reading, and other intelligent systems. This study aims to implement and evaluate the K-Nearest Neighbors (KNN) algorithm, a simple yet effective classification technique, in recognizing handwritten digit images. The data used comes from the public dataset load_digits from Scikit-learn, which contains 1,797 grayscale images of handwritten digits sized 8x8 pixels. Each image is represented as a 64-dimensional feature vector. The dataset is split into training and testing data with an 80:20 ratio, and the model is trained using KNN with k=3. The experimental results show a classification accuracy of 96.94%, with minimal prediction errors that typically occur in digits with similar visual shapes, such as 5 and 9. This study demonstrates that KNN, despite its simplicity, can provide high accuracy in handwritten digit recognition when supported by proper preprocessing and parameter selection. The implications of this research highlight the potential for developing intelligent applications in education, data entry automation, and identity verification.

This research focuses on developing a cayenne pepper quality detection system using the YOLO (You Only Look Once) V5 algorithm. The system is designed to address the limitations of manual post-harvest sorting by classifying cayenne peppers into three categories: “good” (ripe), “bad” (rotten or dry), and “raw” (green), based on their visual characteristics. A dataset consisting of 565 images was manually collected, labeled using Roboflow, and pre-processed through resizing and orientation standardization. Model training was conducted over 150 epochs, achieving high detection performance with a mean average precision (mAP) of 99.5%, precision of 99.6%, and recall of 99.9%. Real-time testing demonstrated the system’s capability to detect and classify cayenne peppers with exceptional accuracy. This research is expected to enhance the efficiency and accuracy of the cayenne pepper sorting process, while paving the way for the application of YOLO-based systems to other agricultural commodities. Further research is recommended to expand the dataset and optimize model parameters for improved system performance.

Waste that arises from health care activities, including diagnosing, preventing, and treating diseases, is known as Medical waste, and it poses threats to human and environmental health if adequately addressed. Objectives: This study aimed to identify HCWs' knowledge, attitude, and practice concerning MWM at Al-Imammein Al-Kadhimein Teaching Hospital in Iraq. Patients and methods: An exploratory quantitative descriptive survey was administered to 300 randomly selected healthcare personnel and included questions on knowledge, attitude, and practice about MWM. Results: All statistical analysis was done using SPSS-25 with significance testing done at p-value ? 0.05 using the Pearson Chi-square test (X2-test). The cross-tabulation analysis by percentage showed that 55.7% of respondents had good knowledge, 25.3% had moderate knowledge, and 19% had poor knowledge of MWM. In this case, the positive attitude of the participants was 57. 7%, while the negative attitude was 42.3%. While comparing the practices, 46.7% followed good practices, and 53.3% followed poor practices.Conclusions: Overall knowledge, attitude, and practice regarding medical waste management showed average responses from the included participants, necessitating implication for training programs to raise the healthcare personnel's knowledge.

This study aims to examine the regulatory conflict regarding the granting of Mining Business Permits (IUP) to religious organizations and to assess whether, from a business law perspective, religious organizations are eligible to manage mining operations. This research employs a normative legal research method based on statutory regulations, specifically Law Number 3 of 2020 and Government Regulation (PP) Number 25 of 2024. The study also adopts a literature review approach, where the researcher examines literature discussing mining permits through research findings, reports, scientific studies, and other regulations related to the cases analyzed in this study, utilizing the business law perspective applicable in Indonesia. The study concludes that granting Mining Business Permits (IUP) to religious organizations is still not compliant with regulatory provisions. Furthermore, the eligibility of religious organizations to manage mining operations needs to be thoroughly assessed, particularly in terms of administrative compliance, financial capability, waste or environmental management, and technical requirements as stipulated in Law Number 3 of 2020 concerning Mineral and Coal Mining.

Penelitian ini bertujuan untuk mengkaji konflik regulasi pemberian Izin Usaha Pertambangan (IUP) bagi Ormas keagamaan dan mengkaji apakah Ormas keagamaan dalam perspektif hukum bisnis layak untuk mengelola usaha pertembangan. Penelitian ini menggunakan metode penelitian hukum normatif yang didasarkan pada peraturan perundang-undangan Undang-Undang Nomor 3 Tahun 2020 dan Peraturan Pemerintah (PP) Nomor 25 Tahun 2024. Penelitian yang dilakukan juga menggunakan pendekatan studi literatur di mana peneliti mengkaji literatur yang membahas tentang izin pertambangan melalu hasil penelitian, laporan, kajian ilmiah dan peraturan lain yang berkaitan dengan kasus yang dikaji di dalam penelitian ini dengan menggunakan perspektif hukum bisnis yang berlaku di Indonesia. Penelitian ini menyimpulkan bahwa Izin Usaha Pertambangan (IUP) untuk Ormas keagamaan secara regulasi masih tidak sesuai dan kelayakan Ormas keagamaan dalam mengelola pertambangan masih perlu diuji baik secara administratif, kemampuan finansial, pengolahan limbah atau lingkungan, dan syarat-syarat teknis yang diatur dalam Undang-Undang Nomor 3 Tahun 2020 tentang Pertambangan Mineral dan Batubara.

Giant Freshwater Prawn (Macrobrachium rosenbergii) or also known as Giant Freshwater Prawn is a type of crustacean that has the largest size compared to other freshwater prawns. Giant prawns are a freshwater fisheries commodity that has great potential to be developed because it has a high selling value. This Field Work Practice (PKL) activity was carried out at the Brackish Water Cultivation Installation (IBAP) in Probolinggo City, East Java. The results of Field Work Practices (PKL) regarding giant prawn nursery techniques start from preparing nursery ponds, preparing water for rearing media, stocking juveniles, managing water tanks for rearing media, water quality management, feed management, controlling pests and diseases, as well as harvesting and packaging. Water quality measurements include DO with values obtained at 5.1-5.6 mg/L, pH 7.1-8.7, temperature reaching 24-28°C, and salinity ranging from 0-5 ppt. The feed given is Artemia salina, corn bran mixed with flakes in a ratio of 3:1, and commercial feed is in the form of pellets with a frequency of administration twice a day, namely in the morning and evening.

The research aimed to Emphasise the significance of the statement of cash flows developed by the International Accounting Standards Committee (IASC) and the International Accounting Standards Board (IASB) and Understand the concept of documented accounting information and Highlighting financial fraud and how to minimize it. The research problem was as follows from the fact that the financial statements, which do not contain the basic characteristics of accounting information, including reliability, will reduce the degree of reliance on them, which affects those lists prepared by financial institutions (banks) operating in Iraq that not taking into account the preparation of the cash flow statement will inevitably reduce the reliability of accounting information, resulting in misleading accounting outputs that will be a door to financial fraud in its various forms. Hence, the main research problem is the following question: Does enhancing the reliability of accounting information according to the preparation of the cash flow statement reduce financial fraud? The research reached many conclusions, the most important of which are International accounting standards can be said to be a written statement issued by an authorized body aimed at unifying and coordinating accounting treatments and policies to reach unified results for a set of financial transactions for ease of comparisons and understanding by the relevant parties. The statement of cash flows works to provide historical changes in financial institutions and others through and for a specific period of time and these flows are either operational, investment or financing for their various activities. The research reached many recommendations, the most important of which are: Emphasis on the different economic units to prepare a statement of cash flows because of the information it provides on historical changes in the different economic units and their quality, whether operational, investment or financing.