Penelitian ini bertujuan untuk mengeksplorasi peran zakat dalam perekonomian, dengan fokus pada dampak sosial dan ekonomi dari penerapannya dalam masyarakat. Zakat, yang merupakan salah satu dari lima rukun Islam, tidak hanya berfungsi sebagai ibadah tetapi juga sebagai alat redistribusi kekayaan yang efektif dalam mengurangi kesenjangan sosial dan meningkatkan kesejahteraan umat. Penelitian ini mendalami berbagai aspek zakat, termasuk definisi dan konsep zakat, sejarah penerapannya, peran sosial, dan dampak ekonominya. Selain itu, penelitian ini juga membahas mekanisme distribusi zakat, studi kasus penerapan zakat di berbagai negara, serta peran kebijakan pemerintah dalam mendukung pengelolaan zakat. Dalam konteks modern, tantangan dan peluang pengelolaan zakat dihadapkan pada perkembangan teknologi informasi yang dapat meningkatkan efisiensi dan transparansi dalam pengelolaan zakat. Program zakat yang difokuskan pada pemberdayaan ekonomi umat menunjukkan hasil yang signifikan dalam meningkatkan kemandirian dan produktivitas masyarakat miskin. Peran lembaga amil zakat dalam mengelola dan mendistribusikan zakat sangat penting untuk memastikan bahwa zakat benar-benar mencapai mereka yang membutuhkan. Secara keseluruhan, penelitian ini menyimpulkan bahwa zakat memiliki peran penting dalam mendukung stabilitas ekonomi dan kesejahteraan sosial, terutama dalam situasi krisis. Penggunaan teknologi dalam pengelolaan zakat dapat lebih meningkatkan efisiensi dan akuntabilitas, serta memfasilitasi pembayaran zakat secara online.

Increasing catfish seed production sustainably is important to meet market needs. One effort to increase seed production is through the degree of egg hatching. This study aims to test the effectiveness of the application of the green water system on the success of hatching sangkuriang catfish eggs. The method used in this study was an experiment with two levels of treatment and 3 replications. The results of the study from the spawning of a pair of parents, obtained an average fertilization rate value produced in the GWS pond of 96.6% and the control pond 97.4%. In addition, the hatching rate showed a difference, with an average in the GWS pond of 90.6% while in the control pond 78.3%. The difference in the degree of egg hatching in the GWS pond can be associated with several factors, such as the availability of higher dissolved oxygen. Dissolved oxygen in the GWS pond is higher through the process of photosynthesis. Chlorophyceae is the most abundant phytoplankton found in the GWS hatching pond. Based on the research results, it can be concluded that the implementation of the Green Water System is effective in increasing the hatching of sangkuriang catfish eggs with an HR of 90.6%. This can be an alternative technology that is useful for cultivators to increase seed production.

This socialisation activity aims to optimise the utilisation in processing fishery products through making shredded tilapia with young jackfruit as an additional ingredient in the Kedungpeluk Village area, which is located in Candi District, Sidoarjo Regency. The method used was observation, interview, preparation of work programme and practice in making shredded tilapia. The activity began with socialisation to the PKK women's group to increase understanding and skills in processing tilapia into shredded fish. The use of young jackfruit is a form of innovation in developing local food potential and is an effort to diversify food which is a diversity of products consumed and improve the value of fibre in processed meat such as shredded which has low fibre. This socialisation activity is expected to be able to provide direction to the Empowerment and Family Welfare (PKK) women's group in Kedungpeluk Village, Candi Subdistrict, Sidoarjo Regency to gain knowledge and skills in processing tilapia and young jackfruit into processed products

In the rapidly evolving digital era, cybersecurity has become increasingly crucial as information technology permeates nearly every aspect of life. Students from the Faculty of Informatics Engineering, known for their tendency to adopt new technologies early, face high risks from constantly evolving and complex cyber threats. The importance of cybersecurity cannot be overstated, and educating and socializing safe technology practices are key to protecting oneself from cyberattacks. This community service aims to explore the effectiveness of cybersecurity awareness among students of the Faculty of Informatics Engineering at Ibnu Sina University, focusing on efforts to enhance understanding and protection against online threats. The activities include workshops and involve several stages, from planning to evaluation and reflection. The results indicate a significant improvement in students' understanding and proactive attitudes towards online security practices. Evaluation suggests that these awareness efforts effectively change students' behaviors to enhance digital safety. Recommendations for the future include increasing collaboration between universities and industry to provide additional resources and training. This initiative not only benefits students directly but also serves as a foundation for developing more comprehensive and sustainable cybersecurity education strategies in academic environments.
 

This study examines the influence of the school environment on students' speaking ethics at SMA Negeri 1 Gedeg Mojokerto, considering the importance of character education in schools as a place where students spend much of their time. Using a correlational method and quantitative research type, the researcher involved 193 eleventh-grade students from a population of 425 as respondents. Data collection was carried out through a questionnaire with 38 statements that had been tested for validity and reliability. Data analysis included descriptive analysis, normality test, linearity test, as well as correlation coefficient analysis, determination coefficient analysis, and simple regression analysis for hypothesis testing. The results showed that the school environment and students' speaking ethics were in the moderate category, with average scores of 65 and 73, respectively. There is a significant influence of the school environment on students' speaking ethics, as evidenced by the t-test result (8.364) being greater than the t-table (1.97), leading to the acceptance of Ha and the rejection of Ho. Simple linear regression analysis showed a regression coefficient of 29.881, with an R square of 0.268, indicating that the school environment positively affects speaking ethics by 26.8%, while 73.2% is influenced by other factors. This study supports the theory that the school environment influences students' speaking ethics.

Jabatan Wakil Menteri di Indonesia, yang pertama kali diperkenalkan pasca proklamasi kemerdekaan, terus menjadi subjek perdebatan terkait kedudukan, kewenangan, dan tanggung jawabnya. Meskipun diatur dalam Undang-Undang Nomor 39 Tahun 2008 tentang Kementerian Negara, regulasi mengenai peran dan fungsi Wakil Menteri masih kurang jelas, menimbulkan tantangan dalam efektivitas pelaksanaan tugas dan pengelolaan anggaran. Penelitian ini bertujuan untuk menganalisis kedudukan dan kewenangan Wakil Menteri serta menilai efektivitas perannya dalam konteks pertanggungjawaban, kinerja, dan anggaran. Metode yang digunakan adalah penelitian yuridis normatif dengan analisis kualitatif terhadap peraturan perundang-undangan dan putusan pengadilan terkait. Hasil penelitian menunjukkan adanya kebutuhan untuk memperjelas kerangka hukum dan operasional posisi Wakil Menteri guna meningkatkan efisiensi dan efektivitas pemerintahan. Implikasi dari penelitian ini adalah perlunya revisi kebijakan dan peraturan terkait untuk memastikan peran Wakil Menteri memberikan kontribusi nyata dalam pencapaian tujuan nasional.

This research aims to determine the accounting treatment of fixed assets in non-profit entities, a case study at the RMS Foundation and to determine the suitability of the accounting treatment that has been applied based on PSAK 216 dated 1 January 2024. The method used in this research is a qualitative method to find out in depth the treatment. fixed asset accounting at the RMS Foundation. The data collection technique in this research uses triangulation techniques, namely researchers collect data using different data collection techniques to obtain data from the same data source. The data collection techniques used were interviews, observation and documentation. The data analysis technique uses the Miles and Huberman model by carrying out data collection, data reduction, data display, and drawing/verification. The results of this research are that there is conformity regarding the accounting treatment of fixed assets at the RMS Foundation and there are some that have not been implemented. Appropriate accounting treatment is recognition, measurement upon recognition, measurement after recognition, and presentation of fixed assets. The accounting treatment for fixed assets that has not been implemented is termination and disclosure.

The crime of maltreatment is a deliberate act that causes injury, pain or even death to a person. However, efforts to resolve minor persecution crimes can be done through Restorative Justice. Restorative Justice can be done through mediation of victims of persecution. This research formulates the problem of knowing how the legal arrangements by the Prosecutor's Office on Restorative Justice and knowing how the efforts and obstacles to overcoming persecution crimes based on Restorative Justice by the North Padang Lawas State Attorney's Office. This research method is through empirical juridical research with field studies at the North Padang Lawas State Attorney's Office related to countermeasures against criminal acts of persecution based on Restorative Justice. The data collection technique used by the author in this research is Field Research, which includes data sourced from interviews with the Public Prosecutor at the North Padang Lawas State Attorney's Office. Data analysis used in this research is qualitative analysis. The process of applying Restorative Justice in the crime of persecution in the North Padang Lawas District Attorney's Office is carried out by means of the Public Prosecutor offering peace efforts to the victim and suspect. Based on cases that meet the criteria for Restorative Justice, the State Attorney's Office will write to the High Prosecutor's Office and the Deputy Attorney General's Office for General Crimes to seek approval for Restorative Justice. The North Padang Lawas District Attorney's Office prioritizes peace between victims and perpetrators in resolving cases of light maltreatment by involving the families of both parties, such as community leaders, without any pressure, coercion, or intimidation from the Public Prosecutor who acts as a facilitator.

Wedding gifts, which used to be personal and called seserahan, are now commonplace in Indonesian society and must be present at a number of wedding events. In Javanese traditional ceremonies (for example in Central Java and East Java), seserahan are usually given the night before the wedding. These wedding gifts have a very promising opportunity if made into a business. This wedding gift making training from all kinds of gifts is open to women in Lebosari Village. The delivery method is by directly providing and making materials to match the desired quality. The trainer first provides the shape of the gift, then the participants are invited to make additional shapes. Participants will also learn about statue making techniques and the tools needed to make wedding gifts. In addition, training participants also get information about the cost of making wedding gifts. The result of this training is that it can make the community more enthusiastic in filling their free time by taking advantage of existing business opportunities such as making wedding gifts.

This study aims to analyze the influence of cash turnover, inventory turnover, and receivables turnover on the profitability of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. This quantitative explanatory research uses secondary data from the financial reports of pharmaceutical companies listed on the IDX. Data analysis techniques include classical assumption tests and panel data regression to examine the relationship between the independent variables (cash turnover, inventory turnover, and receivables turnover) and the dependent variable (profitability). The results indicate that all three variables, both partially and simultaneously, have a significant effect on profitability. Efficient management of cash, inventory, and receivables contributes to higher profitability levels. This study highlights the importance of effective management of these components in improving the financial performance of companies. Limitations of the study include reliance on secondary data and a population limited to pharmaceutical companies listed on the IDX. Future research is suggested to extend the study period and consider other variables such as cost management and investment. A mixed-method approach with qualitative insights can provide deeper understanding. This study offers significant contributions to understanding how the management of cash, inventory, and receivables affects the profitability of pharmaceutical companies in Indonesia, and provides practical recommendations for companies, investors, and regulators to enhance the financial performance of the pharmaceutical sector.