Along with the increasing public interest in fun recreational activities such as water parks, the tourism sector has grown rapidly in recent years. This study examines the effect of physical evidence and perceived value on revisit intention through visitor satisfaction as an intervening variable for visitors to Labersa Waterpark Riau Fantasi. This research was conducted using quantitative research methods. The sampling technique used was Accidental Sampling with a sample size of 98 respondents. The data obtained is then processed using SmartPLS 4.0 software. The results of this research are : (1) physical evidence has a significant effect on revisit intention, (2) perceived value has a significant effect on revisit intention, (3) physical evidence has a significant effect on visitor satisfaction, (4) perceived value has a significant effect on visitor satisfaction, (5) visitor satisfaction has a significant effect on revisit intention, (6) visitor satisfaction is able to mediate the effect of physical evidence on revisit intention, (7) visitor satisfaction is able to mediate the effect of perceived value on revisit intention. 

The growth of the Islamic economy in Indonesia requires financing instruments that are not only in line with Islamic principles but also capable of driving the real sector productively. Istisna' contracts, which involve the sale of goods by order, offer a promising solution for financing construction projects, manufacturing, and micro-businesses. This study aims to explore the definition, role, and implementation of istisna' contracts in supporting the growth of the Islamic economy. Using a descriptive qualitative method based on literature review and normative-economic approaches, the study finds that istisna' contracts can enhance productivity, create employment opportunities, and support sustainable economic development. However, their implementation still faces challenges such as limited public understanding, financing risks, and a lack of education for business actors. Therefore, efforts to optimize the use of istisna' in Islamic financial institutions are essential

This study aims to analyze the role of human resources (HR) in improving the effectiveness of public services through a collaborative approach between PLN UP3 Nias and the community in Hambawa Village, Gunungsitoli Utara District. The background of this study is based on the importance of HR competencies in supporting responsive, adaptive, and participatory electricity services, especially in 3T areas. Using a qualitative approach through a case study design, data was collected through in-depth interviews, participatory observation, and documentary analysis of PLN's collaborative practices at the village level. The research findings indicate that the collaboration between PLN and the community successfully accelerated the resolution of power outages, reduced the number of customer complaints, and significantly improved community satisfaction. The role of human resources with technical skills, social adaptability, and communication proficiency is a key factor in building synergy with local communities. This study implies that improving the quality of public services in remote areas can be achieved by strengthening human resource capacity that is not only focused on internal efficiency but also on transformative social engagement.

Moral crisis and educational challenges in the era of globalization are hot issues currently being faced by the world of education in Indonesia. The purpose of this study is to examine the urgency of teacher professionalism in Indonesia for solutions to the moral crisis and educational challenges in the global era. In the midst of rapid social change, globalization, and the degradation of moral values ??among students, the teaching profession is expected not only to be limited to teaching, but also to build national character. This study uses a library research method with a descriptive-qualitative approach, through a review of various literature such as books, scientific journals, and previous relevant research. The results of the study indicate that teacher professionalism which includes pedagogical, professional, social, and personality competencies has an important role in creating an adaptive, moral, and quality education system. Strengthening teacher professionalism is the first strategic step in forming a generation with character that is able to face global challenges without losing the nation's identity.

This study examines the legal protection of the owner of the means of transportation in cases of unlawful acts (PMH) related to state deprivation, based on the Study of Decision Number 27/Pdt.G/2019/Pn.Tbk. The main focus of this study is to analyze the legal position of the owner of the transportation facilities who are not directly involved in the crime, but suffer losses due to acts of confiscation by the state. The research method used is empirical normative with a case study approach. The results of the study show that the court in the decision did not provide adequate protection for the civil rights of the owner of the means of transport, even though there was no evidence of direct involvement in the crime. This decision indicates the weak legal protection for third parties in good faith and the importance of strengthening the principle of due process of law in the process of confiscation by the state so as not to violate legitimate civil rights. This study recommends the need for a clearer regulation of the mechanism of objection and restoration of rights for parties aggrieved by acts of state deprivation.

Musyarakah Mutanaqisah (MMQ) is a form of sharia-based financing that offers a home ownership solution free from elements of interest (riba). This article aims to analyze the application of the MMQ contract in housing finance, compare it with the conventional mortgage scheme (Kredit Pemilikan Rumah/KPR), and evaluate its impact on community welfare. This study employs a descriptive qualitative approach through literature review of academic sources, regulations, and other relevant data. The analysis shows that MMQ is superior in terms of compliance with Islamic principles, fairness in risk sharing, and flexibility in payment structure. Furthermore, the MMQ scheme contributes to the improvement of social and economic well-being, particularly for the lower-middleincome segment of society. Nevertheless, its implementation still faces challenges such as the risk of default and the need for strengthened risk management systems. Therefore, collaboration between Islamic financial j, the government, and the public is essential to optimize the potential of MMQ as a fair and sustainable alternative for home financing

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.

This training aims to introduce the use of Microsoft Word as an initial medium for strengthening digital literacy in the context of basic web development for high school students. This activity is motivated by the limited facilities at SMA Ibrahimy 2, which until now does not have a computer laboratory or optimal access to information and computer technology (ICT) learning. Through a training method based on direct practice and a qualitative approach, students are guided to create Word documents. And convert it into HTML format which is then uploaded to GitHub and published as a web page via GitHub Pages. The results of the training show that students are able to follow each stage, starting from writing content, inserting image media, to the web publication process independently.

This study aims to systematically review the literature related to teamwork in the context of formal organizations, with a focus on concept mapping, identification of key factors, and remaining research gaps. The method used is Systematic Literature Review (SLR) by analyzing 797 articles published in 2021-2025. The selection process was rigorous using inclusion and exclusion criteria, followed by thematic coding to identify key patterns. The analysis showed that effective communication, participative leadership, and psychological safety are the main factors that shape solid teamwork and positively impact employee performance and job satisfaction. However, there were a number of organizational contexts where teamwork did not contribute significantly, indicating the need for attention to contextual factors, organizational culture and psychosocial dynamics. This study makes theoretical and practical contributions to designing evidence-based organizational interventions to sustainably improve teamwork effectiveness.

In the modern era, approaches to understanding hadith have undergone significant transformations, necessitating more systematic and contextualized methodologies. Thematic hadith studies (maw??‘?) have emerged as a methodological solution capable of integrating the Prophet’s teachings with contemporary realities in a more comprehensive manner. This research aims to examine the concept, history, and development of the thematic methodology in hadith studies. The primary focus is to explore the epistemology of this approach and its implications within modern Islamic academic discourse. This study employs a qualitative method using a library research approach. Data were collected through the analysis of primary and secondary literature, then analyzed using descriptive-analytical and historical-critical methods. The findings indicate that while the thematic method has existed since the classical era, its conceptual maturity has advanced significantly in the contemporary period. This approach has proven effective in addressing the issue of ikhtil?f al-?ad?th, clarifying inter-narration relationships, and expanding the scope of hadith understanding according to the needs of the time. However, its main challenges include potential subjectivity in interpretation and the need for stricter methodologies in validating both sanad and matn. Therefore, thematic hadith studies serve as a bridge between classical understanding and modern academic demands. Its implications extend beyond the development of hadith science to the continued relevance of Islamic teachings in addressing contemporary intellectual and social challenges.