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:The delivery of the first harvest by the people of Kolimasang Village to the King of Sagu in Adonara represents a symbol of agrarian relations rich in cultural and spiritual meaning. In Lamaholot tradition, the king is not…
ot only a political–traditional leader but is also regarded as a representation of cosmic power that must be respected. In this perspective, the delivery of the first harvest becomes a kind of “rite of passage” from the profane world (the field) to the sacred world (the palace). Within Lamaholot tradition, this relationship is known as the 4A: Atadiken (Human), God, Nature, and Ancestral Spirits.
The findings show that the procession of delivering the first harvest has been practiced for generations since the establishment of the Adonara Kingdom. The procession is carried out for two consecutive days, Tuesday and Wednesday, during the harvest week and month, usually March or April. On Tuesday, the ritual takes place in the fields during the first harvest, the yields of which are taken to the King of Adonara in Sagu. On Wednesday, the procession takes place in Lewo Sagu Atu Matang – Tanah Kota Dolu Wewang (the palace of the Adonara king), the site of the migration of King Arkian Kamba (the first Islamic King of Adonara). Both processions are preceded by traditional ritual prayers (Bao Lolon) addressed to God, Nature, and the Ancestral Spirits (3A). The equipment involved in the procession includes the harvest yield, tuak (palm wine) in bamboo containers, coconut-shell cups, gongs and drums, spears, machetes, and traditional clothing. In the procession, the king and his kin receive the harvest in a ceremonial welcome marked by traditional rituals, during which the king wears royal attire: the lipa sarong, a jacket, and a cap. The harvested produce is not only given to members of the royal family for consumption but also distributed to the wider community (ribu ratu). A tradition that remains preserved to this day—and considered the most essential—is the distribution of the first harvest by the king and his family to widows, the poor, orphans, and abandoned children. This symbolizes love, fairness, and equitable sharing—values that continue to be upheld today.
Abstract:This study aims to determine the difference in the level of financial literacy between women workers in the formal and informal sectors in the community in Tote Village, West Bolangitang District, North Bolaang Mongondow…
Regency. Financial literacy is an individual's ability to manage finances which includes aspects of knowledge, attitudes, and skills in making financial decisions. This study uses a quantitative method with a comparative approach. The population in this study is all women who work in the formal and informal sectors in Tote Village, with sampling using purposive sampling techniques. The research instrument is in the form of a questionnaire that is compiled based on financial literacy indicators, then analyzed using a different test (Independent Sample T-Test). The results of the study show that there is a significant difference in the level of financial literacy between women workers in the formal sector and the informal sector. Women in the formal sector tend to have a higher level of financial literacy compared to women working in the informal sector. These findings indicate the importance of more inclusive financial education and training programs, especially for women in the informal sector, to improve financial management skills and support the welfare of families and communities in a sustainable manner.
Abstract:Economics education plays a crucial role in developing entrepreneurs who understand economic concepts, possess managerial skills, financial literacy, and sustainable business innovation. Within the context of the Sustainable…
able Development Goals (SDGs), economics education contributes to job creation, inclusive economic growth, and socially and environmentally responsible businesses. Beyond simply transferring knowledge, this education shapes the character of creative, ethical, and sustainability-oriented entrepreneurs. Through a holistic approach, the values of business ethics, social responsibility, and environmentally friendly technology can be integrated into entrepreneurial practices. A literature review of research over the past five years shows that structured economics education can enhance individuals' capacity to build profitable businesses that positively impact society and the environment. Synergy between educational institutions, the government, and the private sector is needed to create an innovative and highly competitive entrepreneurial ecosystem.
Abstract:Menstrual pain or dysmenorrhea can cause disruption of daily activities in teenage girls, lessen concentration, and even affect their academic achievement. Lemon aromatherapy is a non-pharmacological method used to reduce…
e dysmenorrhea pain by giving relaxation and analgesic effects with its active compounds, such as limonene and linalool. Based on the data from the World Health Organization (WHO), around 90% of women experience dysmenorrhea, and 10–15% of them suffer from severe dysmenorrhea that requires intervention. This study aims to determine the effect of lemon aromatherapy in reducing the level of dysmenorrhea pain among girls. This study was a quantitative research with a quasi-experimental approach using a one-group pretest-posttest design. The population was all seventh and eighth-grade female students of SMP Negeri 1 Simpang Tiga, Aceh Besar, who experienced dysmenorrhea. A total of 15 respondents were selected using purposive sampling. The study was conducted from May 29 to June 21, 2025. The intervention was carried out by giving lemon aromatherapy on the first to third day of menstruation, once a day intake for about 15 minutes. The pain level was assessed using the Numerical Rating Scale (NRS). The data were analyzed using the Paired Samples T-Test. The results showed that most respondents experienced moderate pain (93.3%) before receiving the treatment, and a small proportion experienced severe pain (6.7%). After receiving lemon aromatherapy, the pain level decreased to mild pain (46.7%) and moderate pain (53.3%). The mean pain score before intervention was 3.07 and decreased to 2.53 after intervention, with a difference of 0.54. The statistical analysis obtained a p-value of 0.001 (p < 0.05), indicating that there was a significant effect of lemon aromatherapy on reducing dysmenorrhea pain. Thus, based on the findings, this study recommends that teenage girls use lemon aromatherapy as an alternative independent treatment to reduce menstrual pain complaints.
Abstract:This study aims to examine the effectiveness of the Rally Table strategy in improving students’ English writing skills at the junior high school level. The research employed a quasi-experimental design with a pre-test and…
and post-test non-equivalent control group design. The participants consisted of eighth-grade students from MTsS Al-Qosimiyah Sorek Satu, divided into experimental and control groups. The experimental group received writing instruction using the Rally Table strategy, a cooperative learning technique where students take turns contributing to a written task collaboratively. In contrast, the control group received conventional teaching methods. Data were collected through writing tests and analyzed using statistical methods to determine the significance of the improvement. The results indicated that students in the experimental group showed a significantly higher improvement in writing performance compared to those in the control group. These findings suggest that the Rally Table strategy can effectively enhance students’ ability to generate ideas, organize content, and use grammar and vocabulary appropriately in writing. It is recommended that English teachers integrate cooperative learning strategies such as Rally Table into their writing instruction to foster active participation and improve writing outcomes.
Abstract:PT Telkom Indonesia, as the largest telecommunications company in Indonesia, has implemented Jira within its Digital Business and Technology Division as a primary project management tool to support collaboration, task organization,…
ganization, and project monitoring. This study focuses on three key independent variables individual competence, organizational culture, and training and development which are considered essential elements in improving human resource quality. These factors directly influence team capability as a mediating variable, which in turn affects employee performance as the dependent variable. The research was conducted through a survey of 146 respondents from the Digital Business and Technology Division of PT Telkom Indonesia. The findings are expected to provide strategic insights for optimizing the use of project management tools to enhance employee performance, ensuring that their implementation aligns with team characteristics, organizational culture, and technical readiness.
Abstract:This study examines structural and spatial gaps in Indonesia’s railway network through a comparative analysis with Japan, India, the Philippines, and Uzbekistan, aiming to formulate adaptive, efficient, and sustainable railway…
railway modernization strategies. Using a qualitative descriptive-comparative approach grounded in pragmatism, the research emphasizes the policy relevance of global best practices adapted to Indonesia’s context. Lessons from Japan and India highlight network integration, business diversification, and logistics efficiency, while the Philippines and Uzbekistan demonstrate the importance of adaptive governance, technological innovation, and institutional reform in strengthening interregional connectivity. In Indonesia, modernization should integrate the roles of PT Kereta Api Indonesia (KAI), the Directorate General of Railways, and local governments to enhance connectivity, improve logistics efficiency, and promote equitable regional development. These findings provide a conceptual and managerial reference for designing inclusive, adaptive, and equitable national public transport policies.
Abstract:The purpose of this study was to determine the relationship between online game addiction and emotional changes among school-age children at UPT SDN Garuda Makassar. The phenomenon of increasing gadget and online game use…
e among children has become a major concern because it can affect their emotional and social aspects. This research employed a quantitative method with a descriptive correlational design and a cross-sectional approach. The population consisted of all fifth- and sixth-grade students totaling 37 respondents, with 34 students meeting the inclusion criteria. Data were collected through questionnaires and analyzed statistically using a significance level of 0.05. The results showed that most respondents experienced online game addiction (18 students or 52.9%) and emotional changes (18 students or 52.9%). Based on the bivariate test results, a p-value of 0.007 (p < 0.05) was obtained, indicating a significant relationship between online game addiction and emotional changes among school-age children.
Abstract:This study aims to develop a Pre-Marital Education Model for prospective brides and grooms at the Office of Religious Affairs (KUA) Padang Bolak. The purpose of the model is to enhance the readiness of couples in facing…
marital life and to promote the establishment of sakinah, mawaddah, and rahmah families based on Islamic values. The research employs the Research and Development (R&D) method adapted from the Borg and Gall model, consisting of seven main stages: needs analysis, planning, product development, expert validation, revision, limited field trials, and final product refinement. Data were collected through expert validation sheets, observation, questionnaires, and interviews, then analyzed using quantitative and qualitative descriptive techniques. The validation results showed high feasibility, with average expert ratings of 90% (content), 92% (design), 96% (language), and 90% (implementation). The trial results indicated that the model is valid, practical, and effective in improving participants’ understanding, communication skills, and emotional readiness for marriage. This study concludes that the developed pre-marital education model can be effectively implemented as an innovative framework for family education at KUA. It contributes to strengthening Islamic marriage preparation programs and supports the government’s efforts to reduce divorce rates through comprehensive pre-marital guidance.