Dakwah adalah strategi/cara ulama’ atau orang yang memiliki pengetahuan agama untuk mengajak seseorang kepada tujuan kebaikan dan menghindari keburukan dengan cara-cara tertentu tanpa adanya paksaan. Penelitian ini mendiskripsikan tentang analisis strategi dakwah gus Iqdam, strategi dakwah sentimental, strategi dakwah rasional, dan strategi dakwah indrawi. Penelitian ini merupakan penelitian kepustakaan dengan pendekatan kualitatif. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis isi. Hasil dari penelitian ini menunjukkan bahwa 1) strategi dakwah sentimental dalam strategi dakwah gus Iqdam dilakukan dengan mauidzoh hasanah menggunakan bahasa yang santai dan mudah dipahami. 2) strategi dakwah rasional dalam strategi dakwah gus iqdam, beliau selalu mengajak jama’ahnya untuk mengambil pelajaran saat pengajian beliau. 3) strategi dakwah indrawi dalam strategi dakwah gus Iqdam, beliau memberikan tauladan yang baik kepada jama’ahnya.

The research aims to shed light on the role of accounting theory as one of the main subjects that have an active role in the intellectual skills and abilities of the students of the Department of Accounting and to provide a theoretical framework linking the subject of accounting theory and the intellectual skills and abilities of the students of the Department of Accounting and to indicate the relationship of correlation and influence between the subject of accounting theory and the intellectual skills and abilities of students of the Department of Accounting, and to provide recommendations and proposals to the organisation of the research sample regarding the subject of teaching accounting theory and its active role in the intellectual skills and abilities of students of the Department Accounting, the deductive and inductive approach was adopted in dealing with the research problem and proving its hypotheses in the theoretical aspect to achieve the objectives of the research and relying on the descriptive approach in the practical aspect, The research sample was represented by the students of the Department of Accounting at the College of Administration and Economics - University of Al-Qadisiyah for the year 2024, a questionnaire form was designed and distributed to the research sample and then collected and analysed statistically for the purpose of proving the research hypotheses and achieving the results The research reached a set of conclusions, the most important of which is the information that there is a statistically significant correlation between accounting theory and the intellectual skills and abilities of students of the accounting department The strength of the correlation is characterised by being very strong and its value is (.636**), which is at a lower moral level From (0.01), which confirms the positive correlation of this research, the existence of a significant effect between the variables of the research and the value of the regression coefficient was (?) (.636), which confirms the positive impact of this research, and therefore the study recommends a set of recommendations, the most important of which is the development of the accounting theory approach adopted in the accounting department so that it is able to keep pace with the continuous development known by the reality of the profession, which enables the accountant to perform his tasks better and understand how to teach accounting theory in decision-making processes.

Due to the quick advancement of digital technology, online purchasing and selling has become easier. Online transactions do, however, come with a number of drawbacks, including fraud, mismatches between products and their descriptions, and privacy violations. With reference to Law Number 8 of 1999 on Consumer Protection, the purpose of this study is to examine the legal safeguards that Indonesian consumers have when making purchases online. The study's results, which were obtained using a normative juridical research methodology with an emphasis on statutory regulatory analysis, indicate that while the Consumer Protection Law creates a basic legal framework, more oversight and regulations are necessary to ensure its greater efficacy when applied in the digital sphere.

The study intends to define the idea of joint auditing, its significance and goals, and the allocation of audit responsibilities from the start of the audit process to the joint report's writing. It also seeks to elucidate the function of joint auditing in enhancing the caliber of the attributes of accounting data, which helps to provide high-quality information that benefits management and the beneficiaries of that information to make sound decisions that benefit the development of the institution's work for management and owners on the one hand and benefit investors on the other hand, as the study sample included a group of auditors In Iraq by creating and designing a questionnaire form and presenting it to a panel of arbitrators; data analysis was conducted using the statistical analysis software SPSS; and the findings were examined, an important role was reached for joint auditing in improving accounting information and the study recommended the need to adopt this type of audit method that increases users' confidence in accounting information.

Artikel ini membahas telaah makna Tafsir Al-Mishbah terhadap surat Al-Baqarah ayat 286 serta konsep keseimbangan keseimbangan antara ujian dan kemampuan manusia dalam perspektif Tafsir Al-Misbah karya Quraish Shihab, dengan fokus pada Surat Al-Baqarah ayat 286. Metode penelitian yang digunakan adalah studi pustaka dengan pendekatan kualitatif deskriptif, mengandalkan sumber primer dari Tafsir Al-Mishbah dan sumber sekunder yang relevan. Teknik analisis data yang digunakan adalah analisis isi. Hasil penelitian ini mencakup telaah mendalam tentang makna ayat, yaitu 1)Allah tidak membebani diluar kemampuan manusia, 2)konsep tanggungjawab dan balasan atas perbuatan manusia, 3)Doa sebagai pengakuan keterbatasan manusia, dan 4)Tawakkal dan ketergantungan kepada Allah. Quraish Shihab menegaskan bahwa setiap ujian yang diberikan Allah tidak melebihi kemampuan manusia, sehingga memberikan harapan dan ketenangan. Sedangkan pada pembahasan keseimbangan antara ujian dan kemampuan manusia, menyoroti bahwa pemahaman terhadap ayat ini memberikan landasan spiritual yang kuat bagi umat Islam untuk menghadapi berbagai tantangan hidup, mendorong mereka untuk berserah diri kepada Allah, berdoa, dan terus berusaha.

UMKM in Jarin Village, Pamekasan Regency face various challenges in developing their businesses. One of the challenges faced is the suboptimal protection and development of their businesses, many of which do not yet have a NIB or even a PIRT. The investigative approach employed is a type of empirical legal inquiry utilizing a field study methodology (Field Research). Data gathering for this investigation involved various techniques such as interviews, observations, and literature reviews. The study's location is situated in Jarin Village, within the Pademawu District of Pamekasan Regency. The data analysis technique applied in this research is descriptive-qualitative. Findings from the study during the MBKM KKNT indicated that the UMKM present in Jarin Village, Pademawu District, Pamekasan Regency are limited in number, only a handful. Among these is an UMKM focused on the Krupuk Opak and Jagung Goreng venture, which maintains a marketing scope that remains at the regional tier. Furthermore, business operators have yet to secure a PIRT certificate, despite the fact that legally, those in the food or snack industry are mandated to acquire PIRT in accordance with the Food and Drug Supervisory Agency Regulation Number 4 of 2024 related to Guidelines for Issuing Certificates of Commitment Fulfillment for Home-Processed Food Production, therefore KKNT participants provide assistance to the Pamekasan Regency Health Office for the issuance of PIRT. It is proven that after obtaining a P-IRT permit, the product marketing network has increased and sales have increased and the legality of the business is strong.
 

The aim of this research is to give a new definition and study a new notion of fuzzy ??g-topological R-module spaces using fuzzy ??g-open sets. The concept of fuzzy ??g-topological R-modules is introduced and study them to provide a mathematical basis. Traditional cautiousness for F bisected by ??g-tautologies reigns furtive-space yield we assay different fuzzy ??g-separation axioms such as  where  in the context of these spaces.  Also, we study fuzzy -separation axiom  in fuzzy  - Topological. R-Module space. The results indicate that throughout the  domain of a fuzzy topological R-module space  the following fuzzy separation axioms  and are valid.  Also, we also show that possessing fuzzy ??g-open neighborhoods has further consequences to the structure and continuity of fuzzy topological spaces. The main conclusion of our research is that the mysterious ??g topological R-unit spaces are a new and interesting area for further study. The terms of their operations in addition to providing important information about the interaction between fuzziness and topological properties that may be useful in many mathematical and applied branches.

The aim of this research was to determine and assess the level of physical condition of male futsal extracurricular students at State High Schools in Batu City. This type of research uses a quantitative descriptive survey design, the variable studied is the level of physical condition. In this study, the sample taken from the entire population who took part in the men's futsal extracurricular at State High Schools in Batu City amounted to 90 students using a total sampling technique. The results of the physical condition of male futsal extracurricular students at SMAN Se-Kota Batu include the "Very Good" category showing a frequency of 7 students with a percentage of 8%, for the "Good" category showing a frequency of 19 students with a percentage of 21%, while the "Fair" category shows the frequency was 32 students with a percentage of 36%, while the "Less" category showed a frequency of 28 students with a percentage of 31%, and the "Very Less" category showed a frequency of 4 students with a percentage of 4%. The results of this research can be concluded that the physical condition of male futsal extracurricular students at Batu City State High Schools is dominant in the "Enough" category. Suggestions from researchers are that the training material be more varied and that students' physical condition should be paid more attention and needs to be improved.

Penelitian ini bertujuan untuk menganalisis kemampuan penetrasi dua jenis proyektil, yaitu WC-6Co dan baja standar Pindad, terhadap pelat baja Armox 500T, yang dikenal memiliki ketahanan tinggi dan digunakan dalam aplikasi pertahanan. Simulasi dilakukan menggunakan perangkat lunak ANSYS Student dengan pendekatan eksplisit dinamik untuk mengevaluasi total kecepatan dan deformasi selama tumbukan proyektil pada pelat. Proyektil WC-6Co menunjukkan kemampuan penetrasi yang signifikan, menembus pelat Armox 500T dengan kecepatan maksimum mencapai 1063,4 m/s, serta menghasilkan deformasi maksimum 3,1779 meter. Sebaliknya, proyektil baja standar Pindad hanya menghasilkan deformasi lokal tanpa penetrasi, dengan kecepatan maksimum 1347,7 m/s dan deformasi maksimum 4,0253 meter. Hasil ini menunjukkan bahwa proyektil berbasis WC-6Co lebih efektif dalam menembus pelat baja Armox 500T dibandingkan dengan proyektil baja Pindad, memberikan wawasan penting bagi pengembangan sistem pertahanan dan pilihan material pelindung.
 

This community service activity aims to enhance the competencies of students and lecture at Universitas Nasional (UNAS) in the field of digital business through training and socialization of the competency certification scheme. Digital business competency certification has become essential in the digital era, when these skills are needed to improve the quality of human resources and the competitiveness of graduates. The methods used in this activity include training, competency test simulations, and the socialization of the benefits of certification in the job market. Evaluation results show that this activity successfully increased participants' understanding of the certification process and their readiness to undertake the competency tests. It is hoped that, through this activity, UNAS graduates will gain superior competencies in the digital business field.