This study aims to analyze and describe the implementation of performance management at CV Nuansa Warna Tanjungpinang Branch. The type of research used is descriptive research with a qualitative approach. Data collection techniques are carried out through observation and in-depth interviews. The sample used in this research is a purposive sample with the informant, SPV, Mr. Riyanto Setiyawan . Data analysis was carried out using triangulation through the steps of reduction, presentation and conclusion. The results of this study found that the implementation of performance at CV Nuansa Warna Tanjungpinang Branch has been implemented quite well. This includes the stages of planning, monitoring, evaluation, and follow-up. However, there are some obstacles, such as CV Nuansa Warna facing unique challenges in implementing performance management, including limited resources, and structured formal systems. Implemented strategies include technical training, KPI implementation, and CRM system development. This study concludes that effective performance management can improve productivity, service quality, and competitiveness of the company, although it requires continuous improvement to face the existing challenges.

The aim of this research is to compare the roles and duties of BAZNAS and LAZ based on the old zakat law and the new zakat law, as well as the synergy of roles between the two. The urgency of this research is that it is hoped that this research can provide input for the implementation of zakat management in Indonesia to be more optimal, as well as input for the revision of the zakat law related to the duties and roles of the two zakat management institutions. The type of research used in this research is normative juridical with a statutory and comparative approach, with analytical descriptive research specifications, and the type of data used is secondary data. The results of this research show that BAZNAS and LAS, both have similar tasks and similar goals, they are not competitors with each other, in fact, they are partners and must work together so that zakat management becomes more effective and efficient so that the potential of zakat in society can be maximally absorbed. The findings from this research are that there is harmonization of roles between BAZNAS and LAZ, this harmonization does not yet exist in the Zakat Law. It is hoped that the new zakat law will include this as part of an effort to increase the quality of implementing the functions of BAZNAS and LAZ as they should in accordance with current developments, especially in the digital era.




Tujuan penelitian ini untuk mengkaji perbandingan peran dan tugas BAZNAS dan LAZ berdasarkan UU zakat lama dan UU zakat yang baru, serta sinergi peran di antara keduanya. Urgensi penelitian ini diharapkan penelitian ini dapat menjadi masukan bagi pelaksanaan pengelolaan zakat di Indonesia agar lebih maksimal, serta masukan revisi Undang-Undang Zakat terkait dengan tugas dan peran kedua lembaga pengelola zakat tersebut. Jenis penelitian yang digunakan dalam penelitian ini ialah yuridis normatif dengan pendekatan perundang-undangan dan perbandingan, dengan spesifikasi penelitian deskriptif analitis, dan jenis data yang digunakan ialah data sekunder. Hasil penelitian ini menunjukkan bahwa BAZNAS dan LAS, keduanya memiliki persamaan tugas dan kesamaan tujuan, keduanya bukan pesaing satu sama lain, justru keduanya merupakan mitra dan harus bersinergi, agar pengelolaan zakat menjadi lebih efektif, dan efesien sehingga potensi zakat di masyarakat dapat terserap secara maksimal. Temuan dari penelitian ini adanya harmonisasi peran antara BAZNAS dan LAZ, harmonisasi ini belum ada dalam Undang-Undang Zakat. Harapannya Undang-Undang Zakat yang baru nanti memasukkan terkait hal tersebut sebagain upaya untuk peningkatan kulitas penerapan fungsi BAZNAS dan LAZ sebagaimana mestinya sesuai dengan perkembangan zaman terutama di era digital.

This research was motivated by the low awareness and implementation of environmentally conscious practices in Tegal Regency, where 18.2 tons of waste are generated daily. This issue is further compounded by the prevalence of littering and a general lack of awareness and understanding of effective waste management practices. This study aims to explore the significance of environmental stewardship among students and its internalization through the Pancasila Student Profile Strengthening Project at SMP Negeri 1 Slawi. The research employed a qualitative case study approach that included observation, in-depth interviews, focus group discussions, and documentation. The findings indicate that despite receiving the Adiwiyata award, implementing environmentally friendly practices at SMP Negeri 1 Slawi remains inadequate. The observation of students littering and the lack of responsibility exhibited in sorting waste suggest that further improvements can be made. The Pancasila Student Profile Strengthening Project successfully optimized students' awareness and behaviour in maintaining cleanliness and waste management. This study suggests enhancing collaboration between schools, families, and communities, as well as government support through policies, infrastructure, and law enforcement to strengthen environmental care programs.

This study aims to examine the implementation of Jesus' exemplary role as a Great Teacher in the Christian Religious Education learning process in fifth grade at SDN 38 Pahauman. Jesus is seen as a teacher who not only conveys knowledge but also instills noble spiritual values, character, and integrity in His students. Jesus' exemplary role, such as compassion, patience, firmness, humility, and the ability to teach teachings with real life, is an inspiration in the world of education, especially in Christian religious learning. This study uses a qualitative descriptive approach, with data collection techniques through observation of the learning process, interviews with Christian Religious Education teachers and students, and documentation of learning activities. The results of the study show that teachers strive to apply Jesus' exemplary role in every aspect of learning, both verbally and nonverbally. For example, teachers demonstrate compassion and patience in dealing with students who have different backgrounds and characteristics. Teachers also instill the values of firmness in enforcing discipline and use a contextual teaching approach, so that the teaching material can be more easily understood and applied by students in their daily lives. However, the implementation of Jesus' exemplary values still faces challenges, particularly in terms of consistent teacher behavior and a lack of support from the overall school environment. Several factors, such as limited time, teacher administrative burdens, and a lack of continuing education, also hinder the deep internalization of Christian values. The implications of these findings are the importance of training and strengthening the capacity of spiritual teachers so they can continue to be true role models for students. Furthermore, creativity is needed in integrating Gospel values into the learning process to shape students' overall character in accordance with Christ's example.

Through literature studies and case analysis, this research in-depth examines the sharia fintech business model based on zakat and waqf. This research identifies potential, challenges, and provides policy recommendations to support the growth of this business model. The research results show that this business model has great potential in increasing financial inclusion and expanding the reach of beneficiaries. This research aims to examine how sharia fintech can contribute to improving social welfare through more effective management of zakat and waqf

Technological advancements in the Society 5.0 era have transformed the economic landscape, including taxation mechanisms. This study focuses on the role and responsibilities of digital platforms in tax imposition in Indonesia, governed by various regulations such as the Harmonized Tax Law (UU HPP) and Electronic Information and Transaction Law (UU ITE). The study finds that while digital platforms are central to the digital economy, existing regulations have not fully addressed the complexity of their operations, particularly in the context of taxation. Using a normative juridical approach, this research examines key challenges such as transaction anonymity, taxation disparities between conventional and digital companies, and tax avoidance by multinational digital platforms. On the other hand, the Indonesian government has initiated adaptation efforts by imposing Value-Added Tax (VAT) on digital trade, although its implementation still faces technical and administrative barriers. The study concludes that Indonesia's tax regulations need reforms to better accommodate the dynamics of the digital economy, including implementing fair and legally certain taxes for digital platforms. Recommendations include strengthening oversight, enhancing international collaboration, and utilizing technology to improve transparency and efficiency in the tax system. This research aims to contribute to the government, regulators, and business actors in creating an inclusive and sustainable digital economic ecosystem.

This study aims to examine the influence of sexual stigma on suicidal ideation in early adult lesbian, gay, bisexual, and transgender (LGBT) individuals aged 18-29 in Indonesia. Suicidal ideation is a global mental health issue frequently experienced by LGBT individuals due to discrimination and stigma. The study employed a quantitative survey design, involving 120 LGBT early adult participants selected through purposive sampling. The research instruments included an adapted version of the Sexual Stigma Scale to measure sexual stigma and the Adult Suicidal Ideation Questionnaire (ASIQ) to measure suicidal ideation. Data analysis utilized linear regression to assess the influence of sexual stigma on suicidal ideation. The results revealed a significant positive relationship between sexual stigma and suicidal ideation, with a Pearson correlation coefficient of 0.414 (moderate category) and a significance value of 0.000 (p < 0.01). Sexual stigma contributed 17.1% to suicidal ideation, indicating a significant influence while acknowledging the presence of other influencing factors. These findings emphasize that higher sexual stigma is associated with an increased risk of suicidal ideation in LGBT individuals..
 
 

This study aims to identify morphological and reproductive characters in Thallophyta and Bryophyta in UIN Sunan Gunung Djati Bandung. Bryophytes have high species diversity and are known as the second largest group of plants after flowering plants. They play an important role in maintaining ecosystems, especially water balance and nutrient cycles, and serve as bioindicators due to their sensitivity to environmental changes. The study was conducted by taking samples of leaf lichens and crustose lichens on various substrates such as rocks, soil, and trees, then observed using a stereo microscope and binocular microscope. The results showed that Thallophyta, such as crustose lichens, have unique morphological structures and can reproduce through ascospores, while Bryophyta, such as leaf mosses, have a life cycle that includes gametophyte and sporophyte stages. Reproduction in leaf mosses occurs sexually through the antheridium and archegonium, and asexually through stolon fragmentation. In addition to their ecological role, lichens also provide important habitat for a variety of organisms and help maintain the balance of tropical forest ecosystems. The adaptation of lichens to a wide range of environmental conditions allows them to survive in various substrates and extreme situations. This study provides new insights into the role of lichens in ecosystems and their potential applications for environmental conservation and restoration. The results of this study can serve as a basis for biodiversity conservation efforts and sustainable environmental management. Therefore, it is important to take appropriate conservation measures to preserve the vital role of lichens in ecosystems and the overall health of the environment.

This study aims to analyze the sentiment of iPhone product reviews from Amazon using the BERT (Bidirectional Encoder Representations from Transformers) model to classify reviews as either positive or negative. The dataset, sourced from Kaggle, includes text reviews and star ratings, where high ratings indicate positive sentiment and low ratings indicate negative sentiment. After text preprocessing steps, including data cleaning, tokenization, and sentiment labeling, the BERT model was fine-tuned for sentiment classification, with the data split into training, validation, and test sets. Evaluation results demonstrate that the BERT model achieves a high classification accuracy, with an accuracy rate of 93.9% and a balanced F1 score between precision and recall. Confusion matrix evaluation also indicates that the model consistently identifies both positive and negative sentiments. This study shows that Transformer-based models like BERT are highly effective in understanding customer opinions in e-commerce, with broad application potential for data-driven decision-making in marketing strategies and product development.

This study analyzes the strategy and development of industry in Indonesia with the aim of identifying the main factors that influence the growth of the industrial sector. This study uses a qualitative method with a literature study through related documents and journals. The results of the study indicate that industrial growth is influenced by economic, social, technological factors, and government policies. These factors include the growth of the manufacturing sector, the availability of skilled labor, investment, and the adoption of Industrial Revolution 4.0 technology. Government strategies such as Making Indonesia 4.0, tax incentives, and infrastructure improvements have played a significant role in encouraging industrial competitiveness in the global market. However, challenges such as limited infrastructure, high production costs that hinder growth, especially for Micro, Small and Medium Enterprises (MSMEs) and product quality that does not meet international standards are still major obstacles. This study concludes that in order to maintain competitiveness, industry must increase innovation, implement new technologies and strengthen the quality of human resources. The active involvement of the government in supporting policies and infrastructure is crucial to encourage sustainable industrial development.