This research discusses how the integration of Islamic values and learning innovation can be applied in Islamic Religious Education in higher education, especially at the Indonesian Education University. The background of this research is the challenges of globalization and technological developments that require Islamic education to continue to innovate without ignoring the principles of sharia. This research uses a qualitative approach with a case study method, involving lecturers, students, and religious leaders as informants. The results showed that the integration of Islamic values in Islamic education is done through the Islamization of science approach, the use of technology in learning, and the creation of a religious academic environment. In addition, innovations such as Problem-Based Learning and Experiential Learning methods proved to be able to increase students' interest and understanding of Islamic teachings. In conclusion, collaboration between academics, students, and religious leaders is very important in creating Islamic Religion Education learning that is relevant, interesting, and still in accordance with Sharia law. This research is expected to provide an overview and strategic recommendations for the development of Islamic education in the modern

Rapidly growing information and communication technology has significantly changed society, especially with the emergence of social media. In Indonesia, social media has become an important platform for connecting people and sharing information. However, as the use of social media increases, it is important to remember the moral values ​​that govern human interaction, as taught by Pancasila. This study applies a qualitative method based on literature studies from various sources, such as books, journals, and other media. This qualitative study aims to interpret the phenomena that occur around us and explain their influence on the values ​​of Pancasila in the use of social media. The results of the study show that Pancasila as the moral basis of the nation faces challenges from globalization and technological advances, especially in the use of social media. The noble values ​​contained in each principle are needed and applied in the digital life of society. The implementation of the values ​​of divinity, humanity, unity, democracy, and justice can be realized through a tolerant attitude, avoiding hoaxes and hate speech, maintaining social harmony, communicating wisely, and supporting equal access to information. Thus, social media can be a strategic means to strengthen national character and maintain Indonesian unity.

This research discusses the urgency of mastering English in the recruitment process of prospective sailors at PT. Equinox Bahari Utama. In the era of globalization and the international maritime industry, proficiency in English has become an absolute requirement for sailors to meet communication standards on board. The objectives of this research are: (1) to determine the recruitment criteria standards for prospective sailors at PT. Equinox Bahari Utama, and (2) to understand the strategies of prospective sailors in mastering English for successful recruitment at PT. Equinox Bahari Utama. This research uses a descriptive qualitative method with data collection techniques through observation, interviews, and documentation during field practice in the Recruitment Division of PT. Equinox Bahari Utama. The research results show that English is a determining factor in all stages of the selection process, from interviews to online tests (Marlins and CES). The SWOT analysis reveals that the company's main strength is the implementation of high standards for English proficiency, but challenges remain in the form of a lack of training. The strategies used by prospective sailors to improve their English proficiency include courses, reading ship safety manuals, speaking practice, and interview simulations.

MSMEs play a key role in the national economy, especially in increasing economic growth and creating new jobs. However, in the digital era, MSMEs face major problems, such as low levels of digital literacy, limited access to the internet, and fierce competition with large companies that have used technology before. This study examines the variables that influence the sustainability of MSMEs amidst digital challenges and finds methods that can be used so that MSMEs can survive and grow. The research method was carried out through surveys and direct interviews with MSME actors at Pasar Pagi Setia Budi, Medan, North Sumatra. The results of the study showed that most MSME actors did not utilize digital platforms for marketing and transactions, which resulted in decreased income. To increase competitiveness, MSMEs need to improve their digital knowledge, adopt online marketing strategies, and optimize the use of e-commerce and social media. Support from the government, financial institutions, and technology companies is also very important. In the increasingly competitive digital era, by implementing the right digitalization strategy, MSMEs can improve operational efficiency, expand market reach, and maintain the sustainability of their business.

The development of the economy and business sector in every country in the world is a trigger for competition between companies to gain profit. This competition raises demands for the relevance and reliability of the company's financial reports that are sustainable, which are intended to avoid conflict between users of financial reports, both internally and externally, so that proper company management is needed in managing the components in the company. This writing is a descriptive qualitative research in the form of observation, interviews and documentation at PT PLN (Persero). Based on the data found that non-operating assets are still included in the status of operating assets and if not immediately proposed will increase the accumulated depreciation costs. Depreciation costs are one of the elements of the company's operational costs that affect the company's profit because they reduce revenue. In addition to depreciation costs, there are also costs that will have an impact, namely the cost of maintaining warehouse operations. Therefore, the company must develop a more efficient and effective strategy to manage these non-operating assets so as not to burden operations and financial performance in the long term. Thus, it is concluded that in the implementation of the asset management system there are still various obstacles in the form of incomplete administrative data and assets that have not been neatly inventoried and external obstacles such as irregular material returns that further complicate asset data management. So the author makes a recommendation, namely the implementation of an integrated asset digitalization system to help track the condition and location of assets more accurately, to speed up the identification process.

Consumer protection has been enforced through the regulation set forth in Law No. 8 of 1999 on Consumer Protection (UUPK). Skincare in Indonesia has experienced rapid growth in recent years, alongside an increase in public awareness of the importance of self-care. However, this rapid growth has also brought about new challenges, particularly related to the phenomenon of overclaim in skincare. Overclaim refers to exaggerated claims about a product or service to attract consumers. This can lead to uncertainty among consumers and potentially undermine trust in skincare products. This study aims to identify this phenomenon, analyze its impact on the market and consumers, and evaluate the effectiveness of existing regulations to enhance transparency and trust in the skincare industry in Indonesia. The research is conducted using normative legal research methods, with a legislative approach, and is analyzed descriptively. It is expected that the findings of this study will provide insights for the Indonesian public and minimize the actions of skincare owners engaging in overclaim practices.

The aim of this research is to analyze the validity of gift deeds made by taxpayers with the aim of avoiding tax, by reviewing the role of Notaries in ensuring the legality of gift deeds as well as the relevance of tax provisions related to gifts of property which are part of the Notary's duties and responsibilities. The background of this research is based on several cases that occurred, namely related to the transfer of assets through gifts which are often used to avoid tax obligations. One of the prominent cases is the manipulation of gifts by a taxpayer with the initials TY, a Supreme Court judge, who during the investigation found that the addition of assets was not reasonable and many were made through gifts. The urgency of this writing lies in the importance of ensuring that the gift deed made by the Notary does not violate the law, considering that the Notary is a public official who is responsible for compiling and making authentic deeds. The research method used is normative juridical, with an analytical approach to applicable legal regulations. The research results show that gifts from equal family members who are not related to business are not subject to tax, considering that the practice of giving is often used for tax avoidance, the Notary needs to understand the tax rules related to gifts and sanctions for violations so that the gift deed prepared can be legally accounted for. The novelty of this research is that it identifies notary’s role and analyzes loopholes in regulations that allow taxpayers to take advantage of gift deeds to avoid tax obligations considering that familial grant transactions are often difficult to verify, thereby allowing for misuse by taxpayers.
Tujuan penelitian ini adalah untuk menganalisis keabsahan akta hibah yang dibuat oleh wajib pajak dengan tujuan menghindari pajak, dengan meninjau peran Notaris dalam memastikan legalitas akta hibah serta relevansi ketentuan perpajakan terkait hibah harta yang menjadi bagian dari tugas dan tanggung jawab Notaris.  Latar belakang penelitian ini didasarkan pada beberapa kasus yang terjadi yaitu terkait pengalihan harta melalui hibah yang kerap digunakan untuk menghindari kewajiban pajak. Salah satu kasus yang menonjol adalah manipulasi hibah oleh wajib pajak berinisial TY seorang hakim agung yang dalam pemeriksaan ditemukan penambahan harta yang tidak wajar dan banyak dilakukan melalui hibah. Urgensi penulisan ini terletak pada pentingnya memastikan akta hibah yang dibuat oleh Notaris tidak melanggar hukum, mengingat Notaris adalah pejabat umum yang bertanggung jawab untuk menyusun dan membuat akta autentik. Metode penelitian yang digunakan adalah yuridis normatif, dengan pendekatan analisis peraturan hukum yang berlaku. Hasil penelitian menunjukkan bahwa hibah dari anggota keluarga yang setara dan tidak terkait bisnis bukan merupakan subjek pajak, mengingat praktik hibah sering kali dimanfaatkan untuk penghindaran pajak maka Notaris perlu memahami aturan perpajakan terkait hibah dan sanksi atas pelanggaran agar akta hibah yang disusun dapat dipertanggungjawabkan secara hukum. Kebaruan dalam penelitian ini adalah mengidentifikasi peran Notaris dan menganalisis celah-celah dalam regulasi yang memungkinkan wajib pajak memanfaatkan akta hibah untuk menghindari kewajiban perpajakan mengingat transaksi hibah yang bersifat familial sering kali sulit diverifikasi sehingga memungkinkan penyalahgunaan oleh wajib pajak.

Purpose: This research aims to develop a system interface design solution to address the university’s knowledge management problem with exam proctors. Developing a knowledge management system is expected to maintain the integrity of examinees and reduce the risk of plagiarism. This research identifies user needs in business processes and maps them to relevant features based on previous research.
Methods: This research adopted a user-centered design methodology in developing interface design solutions, which consisted of four stages: understanding the context of use, specifying user requirements, designing solutions, and evaluating against requirements. Semi-structured interviews were used for data collection, and a system usability scale (SUS) questionnaire was employed for design solution evaluation.
Result: This research identified the needs of business processes in higher education in the context of exam proctors and mapped them to a suitable feature solution. Recommendations for information architecture and knowledge management system design implementation in higher education were also provided. This research achieved a SUS score of 74.8, indicating that the developed system met users’ needs.
Novelty: This research provides a practical implementation of developing a knowledge management system in higher education with user-centered design.

The Community Service Program (KKN) in Sukosari Village, Jumantono District, Karanganyar Regency, which will be implemented in August 2024, aims to overcome the problem of community service by focusing on preventing stunting and empowering MSMEs. The main problems identified include the high rate of stunting among children and limited knowledge and support for local MSME actors. The main aim of this activity is to increase public awareness regarding the importance of nutritious nutritional intake to prevent stunting, strengthen the branding of MSME products, and ensure that these products meet legality standards through the creation of a Business Identification Number (NIB) and halal certification. The method applied includes several strategic steps, namely making complementary food products in the form of spinach nuggets and fruit salad which are aimed at meeting children's nutritional needs and reducing the risk of stunting. In addition, information signs on stunting prevention were installed in strategic locations such as posyandu and village halls to increase public awareness. To support MSMEs, the KKN team also designs label and banner designs aimed at increasing the attractiveness and professionalism of products, as well as providing assistance in creating NIBs and halal certification so that MSME products can meet regulatory standards. The results of this activity show an increase in public knowledge regarding the importance of nutritious food and preventing stunting, as well as an increase in the ability of MSMEs to manage and market their products. MSME players benefit from new designs that increase the attractiveness of their products, as well as legality that expands market access. Qualitatively, this activity involved the active participation of 40 women in socialization and 15 MSME actors in the design and certification process, with full support from village officials and related agencies, which ensured the success and sustainability of the program.

The maritime industry operates in a complex, rapidly evolving global environment where decision-making accuracy is critical for operational efficiency, sustainability, and risk mitigation. Traditionally, maritime leadership has relied heavily on experience-based decision-making, often leading to cognitive biases and strategic inefficiencies. This study examines the role of scientific paradigms in managerial decision-making, emphasizing how structured epistemological reasoning enhances strategic accuracy and reduces decision-making errors. This research provides original value by addressing the limited integration of structured decision-making models in maritime leadership, which has been largely overlooked in previous studies. While scientific reasoning has transformed decision-making in industries such as finance and healthcare, its application in maritime management remains underdeveloped. The study explores the following research questions: To what extent do scientific paradigms influence managerial decision-making in maritime leadership? How can structured reasoning reduce bias and improve decision accuracy? Using a qualitative approach, semi-structured interviews were conducted with maritime experts, lecturers, and postgraduate students, followed by thematic analysis and comparative evaluation. Results indicate that structured decision frameworks significantly improve managerial effectiveness, yet barriers such as industry conservatism and limited competency development hinder widespread adoption. The study concludes that integrating scientific reasoning into maritime leadership training programs can enhance decision accuracy, promote evidence-based management, and ensure sustainable strategic planning.