Along with the rapid advancement of digital technology, the practice of zakat payment has also evolved, such as by making non-cash zakat payments online. Online zakat payment offers the potential to reach zakat givers and recipients more broadly, as well as to increase efficiency in the collection and distribution of zakat funds through a digital system. However, this online zakat payment system still raises debates among the public regarding the validity of its implementation and the law, which is considered unclear because the method was not found in the time of the Prophet Muhammad SAW. Therefore, this research was conducted to examine the concept, Islamic legal review, advantages and disadvantages, as well as challenges and solutions in the application of the online non-cash zakat payment system from the perspective of Islamic law. This research uses normative legal methods in qualitative form and by conducting a literature study of literature or library materials. The findings of this research show that online non-cash zakat payments are sharia-acceptable as long as they fulfill the pillars and conditions of zakat and are carried out by official amil zakat institutions or platforms affiliated with amil zakat institutions.

The novel Teruslah Bodoh Jangan Pintar by Tere Liye is one of the novels that has many readers in Indonesia. This study aims to describe the structure and educational values in the novel Teruslah Bodoh Jangan Pintar by Tere Liye. This research uses qualitative method. The data in this study are in the form of sentences in the novel Teruslah Bodoh Jangan Pintar by Tere Liye. The data source in this research is Teruslah Bodoh Jangan Pintar by Tere Liye. The result of this research shows that Teruslah Bodoh Jangan Pintar by Tere Liye has an intact structure as a novel. The structure includes theme, plot, characterisation, setting, language style, point of view, and mandate. Furthermore, the novel Teruslah Bodoh Jangan Pintar by Tere Liye also contains educational values such as the value of loving the environment, honest value, empathy value, responsibility value, courage value, and critical thinking value. Thus, the novel Teruslah Bodoh Jangan Pintar by Tere Liye can be used as an alternative teaching material in schools.

Purpose: The study explores the work program preparation, budgeting, implementation, and accountability of SDGs targets and achievements by Central Java and Yogyakarta.
Method: The research used a qualitative approach and included case studies of the governments of Central Java and Yogyakarta. Data was collected through interviews with the SDGs Implementation Team and study of SDGs documentation, then reduced, presented, and concluded.
Findings: The results showed three main themes that reveal accountability SDGs in Central Java and Yogyakarta: preparation and budgeting, implementation and accountability, and strengthening the implementation of SDGs. Those themes explained that the implementation of SDGs by Central Java and Yogyakarta governments are not carried out separately but are attached to programs and activities prepared about the Regional Medium-Term Development Plan. This study is expected to improve integration between central and regional governments so that SDGs can be reported according to actual conditions.
Novelty: The research provides an overview of the accountability mechanisms for SDG programs and activities, starting from the planning process, budgeting, and implementation to strengthening. This also reveals the facts SDGs accountability in the field, which demonstrate the legitimacy of local governments towards the commitment of implementation of SDGs.

This study aims to analyze the impact of TikTok usage on the politeness behavior of elementary school students. Using the Systematic Literature Review (SLR) method, this article examines various previous studies related to the topic. The findings indicate that TikTok usage has a significant influence on students' behavior, particularly in terms of politeness. Although there are some positive effects, such as enhanced creativity, self-confidence, and cognitive abilities, the negative impacts are more dominant. Students tend to show a decline in polite behavior, such as the use of harsh language, lack of respect for parents and teachers, and reduced responsibility towards school assignments. High intensity of TikTok usage is one of the main factors contributing to the development of such deviant behavior. Therefore, the role of teachers and parents is crucial in supervising, setting examples, and guiding students to use social media wisely in order to uphold character and moral values.

Background: A low-purine diet is one of the treatments that can be carried out by elderly who suffer from gout to control their uric acid levels. This study aims to determine the effectiveness of low purine diet education on the knowledge level of elderly with gout. Methods: This research used a quasi-experimental design with a non-equivalent control group approach. This research was carried out on May 16th – 20th 2024 in the Harapan Raya Health Center working area, Pekanbaru City with a total sample of 34 respondents selected based on inclusion criteria using purposive sampling technique. The analysis used is univariate and bivariate analysis with the Wilcoxon test and Mann-Whitney test. This research used a low-purine diet knowledge questionnaire and a flip sheet containing material about a low-purine diet. Result: There is an increase on knowledge in the experimental group by 29% with the majority of respondents having a level of knowledge in the good category of 47.1% after being given low-purine diet education. Statistical tests obtained the results of the p value (0.000) < ? (0.05) which means that there is an increase in knowledge after the intervention. Conclusion: Low-purine diet education is effective on the knowledge of elderly suffering from gout.

Bullying is an act of oppression that is carried out intentionally and repeatedly with the aim of hurting another person. Bullying can occur physically, verbally, or in subtle ways such as forcing or manipulating. Bullying can have a negative impact on victims, perpetrators and witnesses. Victims can experience psychological stress, behavioral changes and trauma. There are several reasons why someone does bullying, namely because they see their parents often fighting. Unhealthy parenting patterns, too liberated, too harsh, or lacking love and attention. This community service activity aims to provide education regarding the negative impacts of bullying and maintain the mental health of children in Mojowono village, Kemlagi subdistrict, Mojokerto regency. The target of this community service activity is 111 elementary school children from grades 1 to 6 using the hybrid learning method. The results of the evaluation of children's understanding of the material showed that 85% of children really understood the material presented

Interest is a sense of interest in something, while learning is the process of producing knowledge, skills and behavior. therefore, interest in learning is an interest in the learning process. This research focuses on the low interest in seeking knowledge by students in Indonesian language learning at level 5 of public elementary school 3 cintabodas, culamega sub-district. This research serves to identify things that make the lack of interest in participating in Indonesian language learning and its influence on the skills of students in capturing and applying to Indonesian language learning. the results of the study indicate that the lack of interest of students in participating in Indonesian language learning is due to the views of students who think that Indonesian language learning is easy and monotonous learning methods in order to develop Indonesian language learning, teachers are advised to apply creative learning methods with varied media. this analysis uses a descriptive qualitative approach with information obtained through question and answer results and evidence and involves educators as the main source.

This study aims to analyze the comparative Differences in Perception Between Compilers and Users of Financial Reports in the Region in the context of Changing the Accrual-Based Government Accounting System in Kota Sungai Penuh. This study uses a qualitative approach by conducting an interview process with informants to conduct the data analysis and triangulation process. The results of this study explain that there are differences in the perceptions of Compilers and Users regarding the implementation of Accrual-Based Accounting, compilers understand more in terms of compliance with the regulations. The implication of this study is that for the successful implementation of an accrual-based system, competent human resources are needed.

This research aims to analyze cash turnover, receivables turnover and inventory turnover on profitability in textile and garment subsector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2023. This research uses quantitative methods. The population of this research is all textile and garment subsector manufacturing companies listed on the IDX. The sample in this study used purposive sampling totaling 16 textile and garment subsector manufacturing companies listed on the IDX. The data collection technique in this research uses secondary data. Data analysis used the classic assumption test, then multiple linear regression analysis was carried out, and continued with hypothesis testing using the SPSS version 25 software program. The results of this research show that cash turnover and accounts receivable turnover have no effect on profitability. Meanwhile, inventory turnover affects profitability. Simultaneously cash turnover, accounts receivable turnover and inventory turnover together influence profitability
 

This research is research with a quantitative approach carried out at the Directorate of Yogyakarta State University. This research aims to determine whether or not there is an influence of budget planning, bureaucratic environment, budget evaluation on budget absorption with management commitment as a moderator. The data collection method in this research is a questionnaire. The sampling method used was the purposive sampling method. The population that was the object of research was the financial planning and management team at the Directorate of Yogyakarta State University. The sample in this study was 100 members of the Directorate of Yogyakarta State University. Hypothesis testing was carried out with Partial Least Square (PLS) through the SmartPLS 4.0 program. Based on the research results with a significance level of 5%, the conclusions obtained are: (1) There is a positive and significant influence of Budget Planning on Budget Absorption with at statistic of 3.255 and a significant value of 0.001; (2) There is a positive and significant influence of the Bureaucratic Environment on Budget Absorption with at statistic of 2.410 and a significant value of 0.008; (3) There is a positive and significant influence of Budget Evaluation on Budget Absorption with at statistic of 1.688 and a significant value of 0.046; (4) Management Commitment strengthens the positive influence of Budget Planning on Budget Absorption with at statistic of 2.071 and a significant value of 0.019; (5) Management Commitment does not strengthen the positive influence of the Bureaucratic Environment on Budget Absorption with at statistic of 0.534 and a significant value of 0.297; (6) Management Commitment strengthens the positive influence of Budget Evaluation on Budget Absorption with at statistic of 1.685 and a significant value of 0.046.