This study aims to examine the application of the Hungarian method in solving assignment problems based on linear programming, particularly in optimizing work time allocation. Through a literature review of 15 research articles, it was found that the Hungarian method consistently proves effective in improving work efficiency, reducing time waste, and optimally matching resources with appropriate tasks. These studies reported reductions in work time ranging from 3 to 663 minutes after applying the method, depending on the complexity and context of each case. Additionally, integrating the Hungarian method with software tools such as POM-QM and LINGO further accelerates the optimization process. The findings indicate that the Hungarian method is a practical, flexible, and relevant mathematical approach across various sectors, supporting operational decision-making in an objective and efficient manner.

This study aims to describe models of technology integration, namely SAMR and TPACK. Each model explains the components contained therein, which certainly have advantages and disadvantages in their application in PAI learning. The SAMR framework is used to evaluate the level of technology integration in learning, while TPACK helps identify the knowledge required for teachers to effectively combine technology with pedagogy and content. The method used in this study is library research, which involves using relevant literature as a source of information. The findings of this study indicate that: (1) the use of the SAMR model can improve students' critical thinking skills and learning motivation, as well as make the learning process more modern and effective. (2) Although there is significant potential to increase students' interest and teachers' positive perceptions of technology use, challenges such as teachers' readiness and competence, as well as the integration of technology into the curriculum, need to be addressed. (3) Teachers require ongoing training and support to optimise the use of technology in learning, enabling them to effectively apply the SAMR and TPACK models.

As global attention to sustainability increases, the implementation of Environmental, Social, and Governance (ESG) principles has become increasingly important in the business world. However, the social aspect of ESG is often overlooked compared to environmental and governance aspects. This study aims to identify and analyze the challenges faced by companies in implementing the social aspect of ESG through a literature review of various academic sources. The findings indicate that companies encounter challenges such as limited understanding, resource constraints, organizational cultural barriers, regulatory uncertainty, and stakeholder pressure. This research provides insights into the obstacles and potential strategies that companies can adopt to address them. However, the study is limited by its reliance on literature alone, highlighting the need for future research using primary quantitative or qualitative data to strengthen these findings.

Perilaku konsumen dalam pembelian ayam broiler dipengaruhi oleh berbagai faktor yang saling berkaitan. Penelitian ini bertujuan untuk menganalisis pengaruh perilaku konsumen dalam pembelian ayam broiler serta mengidentifikasi faktor utama yang menentukan keputusan pembelian. Metode yang digunakan dalam penelitian ini adalah Systematic Literature Review (SLR) dengan pendekatan PRISMA, yang melibatkan analisis terhadap 15 jurnal nasional maupun internasional yang dipublikasikan dalam rentang waktu 2020-2025. Setelah melalui proses seleksi, sebanyak 13 jurnal dinyatakan relevan dan digunakan dalam analisis lebih lanjut. Hasil penelitian menunjukan bahwa faktor pribadi memiliki pengaruh terbesar terhadap keputusan pembelian ayam broiler, dengan tingkat keterlibatan mencapai 100%. Faktor ini mencangkup aspek harga, kualitas produk, tampilan, kemasan, dan kebersihan. Selain itu, faktor budaya sebesar 15%, sosial, dan psikologis masing-masing memiliki pengaruh sebesar 23%. Temuan ini menunjukan bahwa pemahaman mendalam mengenai perilaku konsumen menjadi aspek krusial bagi pelaku usaha dalam menyusun strategi pemasaran yang lebih efektif. Dengan memahami faktor-faktor utama yang mempengaruhi keputusan pembelian, produsen dan pedagang ayam broiler dapat menyesuaikan produk, harga, serta strategi promosi agar lebih sesuai dengan kebutuhan dan preferensi konsumen.

This research examines the breadth of Indonesia's banking sector and financial service providers, focusing on their contributions to national economic development. The research methodology employed involves comprehensive literature review through examination of pertinent academic and industry sources related to Indonesia's traditional banking sector. The findings reveal that Indonesia's financial banking framework comprises two primary segments: traditional commercial banks and Shariah-compliant banking institutions, distinguished by their core operating philosophies, profit-sharing mechanisms, and regulatory oversight structures. Shariah-based banking has demonstrated remarkable expansion, achieving approximately 15% annual asset growth rates, indicating growing consumer confidence and market acceptance. Indonesia's financial service landscape encompasses two distinct categories: Banking Financial Service Providers (LKB) and Non-Banking Financial Service Providers (LKBB), where each category fulfills essential functions in facilitating financial intermediation processes. The digital revolution has fundamentally transformed financial service delivery models, promoting greater financial inclusion and accessibility across diverse population segments. The research findings indicate that effective collaboration among different categories of financial institutions is crucial for maintaining overall financial system stability while fostering sustainable national economic expansion.

This Community Service Activity was carried out at the Integrated Development Post (POSBINDU) Dahlia Indah Rw 01 Pesanggrahan District, South Jakarta which aims to improve the knowledge and skills of Micro, Small, Medium Entreprise (MSME) actors in utilizing digital marketing and environmentally friendly product packaging. The method used is Application of Science and Technology to the Community in the form of training, which focuses on the use of e-commerce (Shopee), Promotion strategies through social media and content marketing and education that provides an understanding of green packaging product packaging. The results of this community service activity show an increase in the knowledge and skills of Micro, Small, Medium Entreprise (MSME) actors in managing digital marketing and product packaging. This activity is expected to provide a sustainable contribution in improving business and solving real problems.

Income Tax Article 21 (PPh Pasal 21) is a tax withheld on income received by resident individual taxpayers in connection with employment, services, or activities. PPh Pasal 21 plays a crucial role in Indonesia's taxation system as a pay-as-you-earn mechanism, ensuring stable and equitable state revenue. The subjects of PPh Pasal 21 include employees, pension recipients, former employees, members of the board of commissioners or supervisory board who are not permanent employees, and recipients of honoraria or other remuneration. The calculation of PPh Pasal 21 involves several components, including gross income, occupation costs, pension contributions, and Non-Taxable Income (PTKP). Effective implementation of PPh Pasal 21 requires a comprehensive understanding of relevant laws and regulations, as well as accuracy in calculation and reporting, to minimize compliance risks and tax disputes.

This research examines the application of fiqh muamalah in Islamic economic practice by utilizing Corporate Social Responsibility (CSR) funds as a solution to overcome social inequality. This research uses a qualitative approach with a library research method. The main focus of this approach is to understand in depth how the principles of fiqh muamalah are applied in Islamic economic practice, especially in the management of Corporate Social Responsibility (CSR) funds as an effort to realize social justice. This approach was chosen because it is in accordance with the purpose of the study, which emphasizes conceptual and interpretative understanding of literary data. Thus, CSR functions as a manifestation of corporate social responsibility, as well as a means of da'wah bil hal that spreads benefits widely and reflects the principle of rahmatan lil 'alamin. This application is also in line with DSN-MUI fatwa No. 77/DSN-MUI/VII/2010, which emphasizes the importance of CSR management according to sharia principles. Fatwa DSN-MUI No. 77/DSN-MUI/VII/2010 provides guidance on the implementation of CSR in accordance with sharia, including the management of halal funds, setting clear social goals, and applying the principles of transparency and sustainability. In conclusion, CSR in the view of fiqh muamalah is a very important strategy to create a fair, sustainable and inclusive Islamic economic order. This is particularly relevant in Indonesia, which is a Muslim-majority country.Keywords : fiqih muamalah, ekonomi islam, corporate social responsibility, keadilan sosial

Murder has a major impact on the victim and his family in terms of psychology, social, and economics. Therefore, it is only right that the victim and his family are given protection and equal attention as given to the perpetrator in the judicial process. However, in practice, the criminal justice system is still focused on the perpetrator and the criminalization process while the rights and attention of the victim and his family tend to be sidelined. This study aims to analyze the psychosocial impact on the victim and his family and the extent to which the guarantee and implementation of the protection of the victim's rights related to the case in Decision Number 448/Pid.B/2023/PN Serang. The method used in this study is empirical yuridical based on data obtained directly through interviews. The results of this study indicate that the victim's family from the case in Decision Number 448/Pid.B/2023/PN Serang experienced long-term psychological trauma, social stigma against the victim's partner because of the case's connection to infidelity, and economic difficulties due to the loss of the main source of income. In addition, there is also fear and insecurity about the occurrence of similar crimes in society. During the judicial process, the position of the victim and his/her family is merely an instrument needed to ensnare the perpetrator while their rights such as financial compensation, mental rehabilitation, and legal protection tend to be ignored. A more significant role for the victim as a subject entitled to recovery and legal protection will reflect a just and humane criminal justice system.

In an effort to create a safe and productive work environment, the Behavior Based Safety (BBS) approach has become one of the main strategies in occupational safety management, especially in high-risk industries such as logistics. This study aims to evaluate the effectiveness of the implementation of the Behavior Based Safety (BBS) method in shaping the safe behavior of workers at PT XYZ, a logistics company in Balikpapan. The BBS method is an occupational safety approach that focuses on individual behavior in preventing work accidents. This study uses a qualitative method with a descriptive approach through direct observation and interviews with management and workers. The results of the study indicate that the implementation of BBS at PT XYZ has not been running optimally. Some of the main obstacles found include the lack of standard operating procedures (SOPs), lack of occupational safety training, weak communication between management and workers, and minimal involvement of workers in a safety culture. Although there is a commitment from management, improvements are still needed in the aspects of socializing safety policies, providing written documents, and ongoing training to build a safe and sustainable work culture.