The concept of religious moderation in Islamic education becomes very relevant to form individuals who are able to live harmoniously in a multicultural society. However, there are still few studies that deeply examine how the principles of religious moderation reflected in the verses of the Qur'an and Hadith can be integrated in Islamic education. This study aims to analyze the concept of religious moderation in the Qur'an and Hadith and its implications in Islamic education. The method used is library research by analyzing the relevant texts of the Qur'an and Hadith, and connecting them with the theory of Islamic education. The results show that religious moderation, manifested in the balance between rights and obligations and the avoidance of extremism, can be a strong basis for developing a more inclusive and tolerant Islamic education curriculum. Moreover, the application of these moderation values has the potential to reduce social polarization and promote harmony in society. This research makes an important contribution to the development of moderation-based Islamic education theory and opens up opportunities for further research involving empirical approaches and the implementation of a religious moderation-based curriculum. The social and ethical implications of this research also demonstrate the importance of using digital technology in supporting the dissemination of religious moderation values to create a more peaceful society.

Job analysis is an essential component of developing an effective organizational structure. A systematic process known as “job analysis” is used to determine the responsibilities, authorities, and competencies required for each job position. This analysis helps organizations create a clear structure, prevent overlapping roles, and ensure that jobs are designed to support strategic objectives. This research conducted a literature study by looking at ten articles in relevant journals that included research objectives, results, and suggestions. To facilitate the presentation of the results, the data collected was analyzed and summarized in tabular form. The results show that job analysis is helpful in building an organizational structure that is flexible, efficient, and relevant to business needs. A structure based on job analysis can also improve efficiency, productivity, communication, and employee motivation as well as help organizations adjust to market and technological developments. Based on these findings, organizations are advised to implement job analysis on a regular basis.

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.

This study discusses the Optimization of the Use of Islamic Religious Education Laboratories in the Practice of Student Worship at State Junior High Schools in Pangkajene District, Pangkep Regency. The main problem is how the Islamic Religious Education Laboratory can be optimized as a facility and infrastructure that supports the development and progress of Islamic Religious Education. The author uses a research approach with qualitative methods in data collection, as well as testing and analyzing data qualitatively. The research paradigm is constructivism; data sources are Principals, PAI Teachers, Students (primary data) and documents related to the management of the PAI Laboratory (secondary data); The research instrument is the researcher himself and is assisted through data collection tools, namely observation guidesheets, interview guidelines and document study guidelines; Data collection techniques are participation observation, in-depth interviews, and documentation; and testing the validity of the research results applying source triangulation and triangulation techniques. The research was carried out in four State Junior High Schools in Pangkajene District, Pangkep Regency. The results of the study showed that 1) The condition of PAI laboratories in the schools studied varied in terms of availability and quality of facilities. All schools have PAI laboratories, but there are gaps in infrastructure and equipment due to differences in budget allocation. 2) Laboratory use of PAI showed variation in intensity and effectiveness. Some schools have integrated the use of laboratories into the curriculum, while others still face challenges in optimization. 3) The practice of students' worship varies in the level of consistency and understanding. The majority of students have awareness of the importance of worship, but the level of practice varies. 4) Factors that affect the use of PAI laboratories include the availability of infrastructure, teacher competence, budget allocation, school management, student motivation, and education policies. This study recommends increasing budgets, developing teacher competencies, integrating curriculum, collaboration between schools, utilizing technology, and periodic evaluations to optimize the use of PAI laboratories and improve students' practice of worship.

Salah satu indikator utama dalam mengukur perkembangan koperasi dari tahun ke tahun adalah dengan melihat besarnya Sisa Hasil Usaha (SHU). Penelitian ini bertujuan untuk mengetahui sejauh mana pengaruh modal sendiri terhadap Sisa Hasil Usaha (SHU) pada Koperasi Credit Union anggota Pusat Koperasi Credit Union Indonesia (PUSKOPCUINA). Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan mengandalkan data yang diperoleh dari laporan keuangan, seperti Neraca dan Laporan Laba Rugi tahun 2023. Untuk menganalisis data, digunakan teknik analisis regresi linier sederhana. Berdasarkan hasil analisis, pengaruh modal sendiri terhadap Sisa Hasil Usaha (SHU) menunjukkan bahwa data terdistribusi secara normal dengan koefisien R sebesar 0,894, yang berarti Modal Sendiri memiliki pengaruh terhadap SHU sebesar 89,4%, sementara 10,6% sisanya dipengaruhi oleh faktor lainnya. Hasil uji hipotesis menunjukkan bahwa terdapat hubungan yang signifikan antara modal sendiri dan Sisa Hasil Usaha (SHU).

Tujuan penilitian ini  untuk menguji pengaruh pengungkapan laporan keberlanjutan dan struktur modal terhadap nilai perusahaan. Penelitian dilakukan pada perusahaan industri energi yang terdaftar di bursa efek indonesia tahun 2022-2023 dengan total sampel 38 perusahaan. Alat analisis regresi data panel adalah metode analisis data yang digunakan. Hasil penelitian menunjukan,pengungkapan sustainability reporting tidak berpengaruh terhadap nilai perusahaan dan struktur modal tidak berpengaruh terhadap nilai perusahaan.

Zakat as one of the main pillars of Islamic economics has great potential in eradicating poverty, especially in North Sumatra, Indonesia, which has a fairly high poverty rate. However, the realization of zakat only reached 6.4% of the total national potential in 2023, indicating obstacles in distribution. This study aims to analyze the optimization of zakat distribution through the transformation of Islamic banking business processes as a poverty alleviation strategy. The research method used is qualitative with a literature study approach, which examines theories, concepts, and previous findings descriptively and analytically. The results of the study show that digital transformation, such as the integration of mustahik data and the digitization of payment systems, increases the efficiency of zakat distribution. In addition, the synergy between Islamic banks and zakat institutions (LAZ) creates a significant social impact, such as increasing mustahik income by up to 45%. The main obstacles identified include low digital literacy and limited technological infrastructure. Suggested solutions include digital literacy education, provision of technological infrastructure, and the use of blockchain technology to increase transparency and efficiency. This study provides practical implications for zakat managers, Islamic banking, and policy makers in supporting community empowerment through zakat as part of achieving the Sustainable Development Goals (SDGs).

The purpose of this study is to determine the effect of zakat on poverty reduction in Indonesia. This study uses one dependent variable, namely poverty and one independent variable, zakat. The research method used is a quantitative method with a simple linear regression model. The data source used is secondary data obtained from the official BPS website, namely www.bps.go.id and BAZNAN www.baznas.go.id. Data analysis techniques use classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests), T statistical tests, and linear regression tests. The results of this study indicate that zakat has a significant effect and has a negative effect on poverty in Indonesia, where zakat has an effect of 31.36% on poverty in Indonesia while the remaining 68.64% is explained by variables outside the model

The use of organic fertilizers in agriculture in Dahana Village has significant potential in improving soil fertility and crop productivity. Organic fertilizers, which are derived from natural materials such as agricultural waste and animal manure, serve to improve soil structure, increase water retention capacity, and provide nutrients needed by plants. This study explored different methods of applying organic fertilizers and their impact on plant growth and the quality of agricultural produce. Results show that organic fertilizer not only improves vegetative growth but also yield quality, making it an essential component in sustainable agricultural practices. Thus, this study emphasizes the importance of integrating the use of organic fertilizers in land management strategies to achieve optimal and sustainable agricultural yields in Dahana Village.

Education on the Concept of Waste Bank, Green Economy, and Circulating Money to the Community is carried out in order to understand how its application becomes a household income opportunity, for example by becoming a new source of income from saving household waste that has been applied so that it is able to read the economic and environmental problems that occur. How the impact of the Waste Bank on income from household waste. Which is related to improving household welfare through community knowledge / understanding related to Waste Bank, Green Economy, and Circulating Money. From this community service, the results show that with the existence of the Waste Bank, the application of the Green Economy concept can be seen from the collection of household waste easily collected at the Waste Bank, the community becomes a customer, has savings, withdraws money, then continues consumption shopping from the money, which means there is buying and selling activity in the market because there is money circulating in the community. This affects economic activity in the Medan Belawan sub-district.