Abstract:Indonesia faces a dualism within the Islamic fiscal system, where zakat and taxes operate separately without clear integration. This condition raises fundamental questions regarding the relationship between the two from…
a sharia perspective and their implications for fiscal justice among Indonesian Muslims. This study aims to examine and formulate the relationship between zakat and taxes from the perspective of the Qur’an and Hadith in order to produce an applicable reformulation model within the context of Indonesia’s fiscal system. This research employs a qualitative approach using a thematic (maudhu‘i) method applied to primary Islamic texts. Qur’anic verses and Hadiths related to zakat, taxation (kharaj, jizyah, ‘usyur), and fiscal obligations were collected, classified, and comprehensively analyzed to identify the underlying connection between the two. The analysis is further supported by a study of maqashid al-shariah and contemporary ijtihad of Indonesian scholars. This study seeks to produce a reformulation model of the zakat–tax relationship through three possible schemes: (1) a partial substitution model, in which zakat can serve as a deduction for income tax up to a certain limit; (2) a complementary model, positioning zakat as a religious obligation and tax as a civic obligation with distinct functions; and (3) a progressive integrative model, integrating zakat into the national fiscal system through a more comprehensive tax incentive mechanism. The findings indicate that the Qur’an and Hadith provide a flexible foundation for all three models, depending on the context of maslahah and public interest.
Abstract:English language learning in Islamic colleges faces challenges related to motivation, engagement, and a classroom atmosphere that tends to be monotonous. In today's digital context, Game-Based Learning (GBL) offers an innovative…
novative approach that can change these dynamics through fun and interactive game elements. This study aims to explore the subjective experiences of students at the Susha Siak Islamic College (STAI) in using Gimkit as a game-based English learning medium. The approach used is interpretive phenomenology based on Heidegger's thinking, which focuses on the meaning of participants' life experiences. Data were obtained through in-depth interviews, participant observation, and reflective journals from seven students who actively used Gimkit in their English classes. Data analysis followed Colaizzi's (1978) steps to identify essential themes from the participants' experiences.
The results of the study show three main themes: (1) fun and challenging learning, (2) a more lively and competitive classroom atmosphere, and (3) increased cohesiveness and solidarity among students. The learning experience through Gimkit brings out strong intrinsic motivation, self-confidence, and positive emotional involvement. This study concludes that GBL through Gimkit not only improves the effectiveness of English language learning, but also strengthens the values of togetherness and collaboration in the context of Islamic higher education.
Abstract:Background: Elderly individuals are at high risk of experiencing degenerative diseases, one of which is gout arthritis, caused by the accumulation of monosodium urate crystals in the joints due to hyperuricemia. Non-pharmacological…
macological therapies such as bay leaf (Syzygium polyanthum), which contains flavonoids, tannins, and essential oils, are believed to naturally reduce uric acid levels. Objective: To determine the effect of bay leaf decoction on reducing uric acid levels in elderly patients with gout arthritis in Serang Village. Method: This research used a descriptive approach with a case study method. The subject was one elderly person with gout arthritis who was given an intervention in the form of bay leaf decoction twice a day for four days. Results: The uric acid level before the intervention was 8.2 mg/dL and after the intervention was 4.2 mg/dL. The reduction of 4 mg/dL indicates that the bay leaf decoction was effective in lowering uric acid levels. Conclusion: Bay leaf decoction affects the reduction of uric acid levels in elderly patients with gout arthritis and can be used as a safe, easy, and affordable nonpharmacological alternative therapy.
Abstract:The complexity of the global economy and demands for accountability drive the need for a comprehensive study of financial management strategy typologies that align with the characteristics of Islamic educational institutions…
ions and Islamic economic principles. This research aims to identify, classify, and analyze financial management strategy typologies in Islamic educational institutions from an Islamic economic perspective. Effective financial management presents a major challenge for Islamic educational institutions facing global economic complexity and accountability demands, while most still rely on conventional models that have not fully accommodated Islamic values. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzed 6 selected articles from 77,522 articles identified from three major academic databases. The results revealed five typologies of financial management strategies in Islamic educational institutions: (1) pure sharia principles-based that emphasize sharia compliance, maqashid sharia, and justice; (2) audit and accountability-based that focus on legal compliance, transparency, and fraud prevention; (3) governance and professionalism-based that prioritize financial manager competence; (4) management function-based that include planning, organizing, implementation, and supervision; and (5) integration of Islamic values into the education system. Despite showing different characteristics, all typologies aim to achieve financial sustainability while maintaining sharia compliance. This research provides a conceptual framework that can serve as a reference in developing adaptive and contextual financial management models according to the characteristics of Islamic educational institutions.
Abstract:This study aims to analyze the use of comic media in learning Indonesian for Foreign Speakers (BIPA). One of the main challenges in BIPA learning is the low motivation of participants. This lack of motivation is often caused…
used by the monotonous classroom atmosphere. To increase learning motivation, an interesting and innovative approach is needed, especially for teenage and early adult participants. This research uses a descriptive qualitative method with a case study approach. The research subjects were beginner level participants of the Indonesian for Foreign Speakers Program (BIPA) at Prima University Medan, while the research object was the use of comic media in BIPA learning. The results showed that comic media can be used effectively to support BIPA learning objectives. Comics are able to facilitate the learning of listening, speaking, reading, and grammar, while creating a more pleasant classroom atmosphere. In addition to entertaining and attracting participants’ interest, comics also have various other benefits in BIPA learning. It is recommended for practitioners to continue to develop and integrate comic media into BIPA learning materials.
Abstract:Penelitian ini bertujuan untuk mengeksplorasi pengaruh penggunaan aplikasi Canva sebagai media pembelajaran terhadap minat belajar siswa pada mata pelajaran komputer di SMK Swasta Muhammadiyah 13 Sibolga. Pendidikan di era…
ra digital menghadapi tantangan besar dalam menarik minat siswa, khususnya dalam pembelajaran yang cenderung monoton dengan pendekatan konvensional. Salah satu solusi yang diajukan adalah penggunaan aplikasi desain grafis Canva yang memungkinkan siswa untuk menciptakan karya visual seperti poster, presentasi, dan infografis, guna mendukung pemahaman mereka terhadap materi pelajaran komputer. Penelitian ini menggunakan metode kuantitatif dengan instrumen angket untuk mengukur minat belajar siswa setelah menggunakan aplikasi Canva. Sampel penelitian terdiri dari 19 siswa kelas XI Teknik Komputer dan Jaringan yang dipilih dengan teknik total sampling. Data yang terkumpul dianalisis dengan statistik deskriptif dan inferensial menggunakan SPSS, untuk menguji pengaruh penggunaan Canva terhadap minat belajar siswa. Hasil diharapkan dapat memberikan wawasan mengenai peran teknologi dalam pendidikan serta memberikan rekomendasi bagi guru dalam mengoptimalkan media pembelajaran guna meningkatkan motivasi dan minat belajar siswa.
Kata Kunci: Aplikasi Canva, Minat Belajar, Mata Pelajaran Komputer
Abstract:Salah satu aspek yang paling penting dalam pembangunan sosial dan hukum yakni terkait perlindungan terhadap anak. Anak sebagai anugerah Tuhan Yang Maha Esa yang kehadirannya menjadi sebuah kebahagiaan dan harapan bagi orang…
orang tuanya. Dalam melakukan literature riview,
penulis menggunakan metode kepustakaan (library research), dengan cara melakukan
pengumpulan data dari sumber sumber literasi seperti buku, jurnal selain itu dapat pula berupa
bahan dokumentasi, jurnal, surat kabar maupun majalah. Ada 3 topik pembahasan, antara lain
pengertian anak, kedudukan anak dan hak hak anak dalam peraturan perundang-undangan.
Kelebihan dalam buku ini yakni substansi buku sudah mengakomodir berkaitan dengan haka nak
dalam peraturan perundang-undangan, Dimana didalamya termat aturan aturan yang dijabarkan
secara rinci dengan penjabaran yang lugas dan jelas, sedangkan untuk kekurangannya, untuk
desain cover sedikit terkesan monoton, perlu penggunaan cover yang lebih menarik.
Kata Kunci : Pengertian Anak, Kedudukan Anak dan Hak Hak Anak
Abstract:Penelitian ini bertujuan untuk meningkatkan transparansi dan akuntabilitas pengelolaan dana kampung melalui pembuatan website dan pelatihan pemberdayaan bagi aparatur Kampung Seed Agung, Distrik Muting, Kabupaten Merauke.…
. Metode pelaksanaan menggunakan pendekatan partisipatif yang terdiri dari tiga tahap utama: (1) analisis kebutuhan melalui studi pendahuluan, observasi, wawancara, dan focus group discussion; (2) implementasi yang mencakup pembuatan website berbasis Content Management System (CMS) WordPress dan pelatihan pemberdayaan dengan metode hands-on practice; serta (3) evaluasi dan pendampingan berkelanjutan untuk memastikan keberlanjutan program. Hasil pelaksanaan program menunjukkan bahwa implementasi website telah berhasil meningkatkan akses informasi dan partisipasi masyarakat dalam pengawasan dana kampung. Pelatihan pemberdayaan menunjukkan peningkatan signifikan kemampuan pengelolaan website, peserta mampu mengoperasikan website secara mandiri setelah pelatihan dibandingkan sebelumnya. Meski menghadapi tantangan keterbatasan infrastruktur internet di beberapa wilayah, program ini telah berhasil membangun fondasi untuk tata kelola dana kampung yang lebih transparan dan akuntabel melalui kombinasi solusi teknologi dan pengembangan kapasitas sumber daya manusia lokal. Keberlanjutan program diperkuat melalui kolaborasi dengan pemerintah dan strategi regenerasi pengelola website dengan melibatkan karang taruna sebagai kader masa depan.
Abstract:Modern volleyball requires complex physical capacities, particularly explosive power and match-specific endurance that are closely associated with the performance of anaerobic and aerobic energy systems. Increasing performance…
rmance demands indicate that training programs alone are insufficient to produce optimal athletic performance; therefore, sports nutrition strategies become a crucial component in supporting athletes’ physiological adaptation processes. The research problem addresses how sports nutrition contributes effectively to improving the power and endurance of volleyball athletes based on recent scientific evidence. This study aims to systematically analyze the contribution of sports nutrition to enhancing the physical capacity of volleyball athletes through a scientific literature review approach. The research method employs a Systematic Literature Review (SLR) using the PRISMA framework to examine articles indexed in Scopus and SINTA published between 2015 and 2024. The identification process yielded 312 articles, followed by a rigorous screening and eligibility assessment that resulted in 22 articles meeting the inclusion criteria, with 10 core studies analyzed in depth to obtain a synthesis of relevant scientific findings. The results indicate that carbohydrate periodization of 6-8 g/kg body weight per day contributes to an improvement in vertical jump performance by approximately 3-6%, while optimal protein intake of 1.6-2.2 g/kg body weight per day increases peak power by about 4-8%. Creatine monohydrate supplementation of 3-5 g per day has been shown to enhance explosive power by 5-12%, whereas beta-alanine supplementation improves anaerobic work capacity by 8-14%. Hydration strategies and carbohydrate regulation also contribute to an increase in VO₂max by 2-5% and reduce the fatigue index by 6-10%. The findings confirm that sports nutrition functions as an essential mediator between training stimuli and the neuromuscular as well as metabolic adaptation responses of athletes. The novelty of this study lies in its conceptual synthesis that positions nutritional periodization as an evidence-based integrative strategy for sustainably optimizing the power and endurance of volleyball athletes.
Abstract:The growing dominance of impulse buying within TikTok's live streaming commerce, particularly in the Fashion product segment, signifies a transformation in digital consumer behavior influenced by the dynamics of real-time…
e interactivity and incentive-based promotional strategies. This study empirically examines the effects of real-time interactivity and promotion incentive information on impulse buying behavior, with perceived trust serving as a mediating variable that explains the psychological pathway between digital stimuli and spontaneous purchase decisions. Employing a quantitative approach with an associative causal design, data were collected from 231 active TikTok users in Indonesia and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) version 4.0. The analysis reveals that both exogenous variables significantly enhance the tendency for impulsive purchases, both directly and indirectly through the mediation of perceived trust. Responsive real-time interactions and exclusive, time-sensitive promotions effectively foster consumer trust in sellers, which subsequently accelerates unplanned buying behavior. These findings advance theoretical discourse in digital marketing literature by emphasizing the critical integration of interactivity, promotional stimuli, and affective trust mechanisms in shaping purchasing decisions within persuasive and simultaneous digital environments. The practical implications of this study offer strategic insights for businesses, encouraging the optimization of interactive features and promotional tactics to establish credibility and drive instant sales conversions in the context of e-commerce live streaming.