This research focuses on the application of the Teams Games Tournament (TGT) learning model to enhance student participation at SMAN 6 Pandeglang. This topic is significant because many students exhibit low engagement in collaborative learning environments. TGT, as a cooperative model, involves students in competitive games that encourage their active involvement. The research employs a qualitative descriptive method, following five steps of TGT implementation: information delivery, team formation, games, tournaments, and group awards. The findings indicate that the application of the TGT model successfully improved student participation and motivation. Students reported feeling more engaged and enthusiastic during the learning process. In conclusion, the TGT model is effective not only in increasing student participation but also in fostering 21st-century skills such as collaboration and communication.
 
 

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 aims to design a new warehouse layout at Alfamart with a dedicated storage method to increase material storage capacity. The instrument cluster assembly process at Alfamart is very dependent on the smooth supply of materials. The increase in production capacity from 2,500 units/day to 3,000 units/day in 2021 causes a larger need for storage space. The main problem identified is the limitation of the material placement area in the old warehouse. In this study, an analysis was carried out on the types of goods placement policies and optimal facility layout. The research method used is a combination of literature study and data collection from the research site. The results of the analysis show that the new layout design can increase the storage capacity up to 30%, from 240 pallets to 312 pallets. The new layout not only improves the placement of goods, but also increases operational efficiency through wider lanes, clear zoning systems, and better lighting. Thus, this research makes a significant contribution to warehouse management at Alfamart, ensuring that all materials can be stored and accessed in accordance with the established standards.

The rapid development of information and communication technology demands the education sector to strengthen digital literacy, particularly in mastering computer networks. Observations at SMK Taruna Bakti Baturraden revealed that 10th-grade students face difficulties in understanding basic network concepts such as topology, hardware, IP addresses, and the use of Cisco Packet Tracer. This study aims to measure the effectiveness of interactive teaching methods in improving students' understanding. The activities were carried out through stages including observation, module preparation, delivery of interactive materials, and evaluation. The learning process involved participatory presentations, discussions, and hands-on simulations. Evaluation was conducted using quizzes and student reflections. The results showed a significant increase in students' understanding of networking concepts and enthusiasm in learning network technologies. Furthermore, the activity enhanced students' digital literacy through a practical approach and the use of simulation applications. These findings indicate that interactive teaching methods are effective in improving computer network comprehension and can serve as a replicable digital literacy-based learning model in other vocational schools.

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

This research seeks to explore the significance and impact of fiqh muamalah as the foundation of Islamic business ethics in addressing the challenges of the modern economy. In the dynamic world of business, principles such as honesty, justice, and social responsibility are essential for building an ethical and sustainable economic system. The research method used is a literature review with a descriptive approach, analyzing both classical and contemporary sources related to fiqh muamalah. This study highlights how Islamic values can be applied in the context of digital economics, e-commerce, fintech, and corporate social responsibility. The findings indicate that fiqh muamalah remains relevant and can serve as an ethical foundation for modern business practices. Sharia principles offer moral guidance for entrepreneurs in balancing material and spiritual aspects. Keywords : fiqh muamalah, islamic business ethics, modern economics

This study aims to determine the effect of work-life balance and work discipline on the loyalty of elementary school teachers in Samarinda City District. To achieve this goal, this study uses a quantitative approach involving 93 responded as a samples. Data collection techniques are carried out through observation, as well as distributing questionnaires to teachers. The data collected were analyzed using descriptive statistics. The results of the studies indicate that work-life balance and work discipline have a positive influence on the loyalty of elementary school teachers in Samarinda City District.

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.

This research conducts a comprehensive exploration of the nuanced dimensions surrounding the role and protection of victims of sexual violence against children in Indonesia, with a specific focus on Decision Number 28/Pid.Sus/2021/PN Bbs, employing a normative juridical methodology. The study aims to reveal legal intricacies in victim form and protection throughout the judicial proceedings outlined in Decision Number 28/Pid.Sus/2021/PN Bbs, utilizing secondary sources such as laws, regulations, books, legal journal articles, and media coverage. Employing a descriptive analytical approach, the research identifies two pivotal dimensions. Firstly, victims of sexual violence against children in Decision Number 28/Pid.Sus/2021/PN Bbs exhibit vulnerability, easily persuadable traits, and compromised mental and physical conditions. External factors, including determinants of life, personality, and education, further contribute to the complexity of their roles. Secondly, an exploration of victim protection within the decision reveals that not all legally stipulated safeguards are embraced, with the Witness and Victim Protection Agency (LPSK) providing no support due to a lack of initiative from the family or law enforcement officials. Despite this, non-juridical protections, particularly in health, were identified, such as post-mortem medical treatment. To enhance comprehensiveness, the study incorporates perspectives of advocacy and victim protection, critically examining the efficacy of advocacy initiatives and evaluating existing frameworks for both juridical and non-juridical protection. This comprehensive approach aims to provide a holistic understanding of challenges and opportunities in safeguarding victims of sexual violence against children within the context of Decision Number 28/Pid.Sus/2021/PN Bbs.

The rise of digital transformation and increasing competition in the Islamic financial sector require microfinance institutions such as KSPPS BMT NU Sejahtera Bumiayu to implement innovative strategies to build competitive advantage. This study aims to analyze the development of innovative services through the Blue Ocean Strategy (BOS) framework, which focuses on value creation and the discovery of untapped market space. A descriptive qualitative method was employed, with data collected through in-depth interviews involving management and active customers. The findings indicate that based on external analysis (PEST and Five Forces) and internal evaluation, the institution holds strong potential to develop service strategies driven by innovation. The application of the ERRC Grid led to several strategic actions, including eliminating administrative fees, simplifying procedures, enhancing service quality and technology, and developing the digital application BMT Mobile. The study concludes that BOS is an effective strategic framework for expanding inclusive, community-based Islamic finance. The results contribute both theoretically and practically to the development of adaptive and competitive Islamic microfinance service models.