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 rapid advancement of artificial intelligence (AI) offers new opportunities to enhance teaching and learning in early education. This study applies deep learning approaches to support early cognitive development among…
primary students in an Indonesian Islamic school. A hybrid Convolutional Neural Network (CNN) and Long Short Term Memory (LSTM) model was designed to analyse students’ cognitive patterns, attention, and engagement. Using a mixed-methods design, the research involved 60 students aged 8–10 at MIS Terpadu Alhijrah Bintuju. The model processed multimodal classroom data to generate adaptive feedback and personalized learning pathways. Results showed significant improvements in attention (+18%), memory recall (+22%), and problem-solving (+25%) after eight weeks of AI-assisted learning. Qualitative findings revealed higher motivation, engagement, and self-regulation. The study demonstrates that culturally aligned AI systems can effectively enhance early cognitive development and promote learner autonomy in Islamic primary education.
Abstract:This study aims to implement the work ethics of government employees in providing public services in Tamalate District based on Law Number 25 of 2009 concerning Public Services. This study uses a qualitative method with…
a case study approach in administrative services in Tamalate District. Data were collected through in-depth interviews with government employees and service users, direct observation of the service process, and analysis of relevant documents. The results of the study indicate that the work ethics of government employees in providing public services is still not optimal. Some employees exhibit unprofessional behavior, such as slow service delivery, lack of empathy towards the public, and low transparency in the service process. However, there are also employees who demonstrate positive behavior, such as providing clear and accurate information, and praying friendly and patient in serving the public. This study concludes that improving the work ethics of government employees is essential through public service ethics training programs, strict supervision, and regular evaluation and monitoring of employee performance. This effort is crucial to ensure public services meet the standards of professionalism, transparency, and accountability as mandated by Law Number 25 of 2009. The results of this study are expected to contribute to improving the quality of public services in Tamalate District and serve as a reference for similar research in the future.
Abstract:This study aims to analyze the application of Feminine Energy among Generation Z female influencers in constructing self-identity on social media. Feminine Energy is understood as an energy that embodies empathy, gentleness,…
ess, and emotional balance, which has become a symbol of women’s empowerment (soft empowerment) in the digital era. This phenomenon is significant as it reflects a shift in the meaning of femininity from physical appearance toward self-awareness and personal authenticity. The research employs a qualitative approach, with data collected through in-depth interviews and observations of social media content produced by influencers who express Feminine Energy values. The analysis draws on Social Identity Theory (Tajfel & Turner, 1979), which highlights the processes of categorization, identification, and social comparison. The findings reveal that the application of Feminine Energy manifests in five key aspects: self-love, confidence, empathetic communication, calm emotional expression, and healthy personal boundaries. Through social processes, influencers internalize these values as integral parts of their personal and digital identities. In conclusion, Feminine Energy is not only a lifestyle but also a social identity strategy used by Gen Z female influencers to build an authentic, empowered, and reflective self-image in the digital space.
Keywords : Feminine Energy, Social Identity, Influencers, Generation Z, Tiktok
Abstract:This study aims to analyze the application of spiritual quality in cupping and ruqyah services and identify strategies for improving spiritual quality implemented at the Soreang Branch of the Bekam Ruqyah Center. The problems…
blems identified were customer dissatisfaction related to limited service space and a less than optimal religious atmosphere that affected comfort during therapy. This study used a descriptive qualitative approach with data collection techniques through in-depth interviews, participant observation, and documentation. While data validity was strengthened by triangulation of sources, methods, and theories with the help of NVivo 12 software and supplemented with a SWOT analysis. The results showed that the implementation of spiritual quality improvement was carried out by the presence of Islamic values, maintaining cleanliness, reciting prayers, and the therapist's empathetic attitude were important factors in fostering a sense of calm and comfort in customers. Implementing strategies for improving spiritual quality through therapist training, implementing SOPs based on Islamic law, and creating a supportive spiritual environment. However, limited service facilities and infrastructure still need to be addressed for improvement. Therefore, this study as a whole confirms that service quality that connects spiritual and physical aspects holistically contributes significantly to customer satisfaction.
Abstract:This study aimed to identify risk factors associated with hypertension in Bonto Tallasa Village, Uluere Subdistrict, Bantaeng Regency, in 2025. The research examined three factors: family history, excessive sodium intake,…
, and stress. A quantitative case–control design was applied to 60 respondents (30 cases and 30 controls) selected through purposive sampling. The results showed that individuals with a family history of hypertension were about 26 times more likely to develop hypertension than those without such a history, indicating a strong and significant association. Excessive sodium intake increased the risk approximately 3.5 times and was statistically significant. Stress was associated with nearly double the risk, but this association was not statistically significant, possibly due to individual differences in coping mechanisms and measurement limitations of subjective stress levels. This suggests that stress may influence hypertension indirectly through behavioral or physiological pathways. In conclusion, family history and excessive sodium intake are significant predictors of hypertension, while stress contributes to an elevated yet statistically nonsignificant risk. Preventive strategies should emphasize sodium reduction, regular blood pressure monitoring, and effective stress management in daily life.
Abstract:Diabetes Mellitus (DM) is a disease caused by pancreatic failure in performing its function of producing insulin. A lack of insulin will lead to an increase in blood glucose levels, also known as hyperglycemia. Hemoglobin…
n A1c and microalbuminuria are screening examinations used to detect the early onset of diabetic nephropathy. Diabetic nephropathy is defined as a clinical syndrome in diabetes mellitus patients characterized by persistent albuminuria, an irreversible decrease in glomerular filtration rate, and increased arterial blood pressure. The purpose of this study is to determine the relationship between Hemoglobin A1c and microalbuminuria in diabetes mellitus patients at Prodia Sunter. The research method used is quantitative analytic with a cross-sectional approach. The data collected were secondary data from the period of January–July 2024 with a total of 60 samples. Sampling was conducted using purposive sampling and met the inclusion criteria, namely patients over 60 years of age, Hemoglobin A1c value ≥7, diagnosed with diabetes mellitus, no history of thalassemia, and who had undergone Hemoglobin A1c and microalbuminuria examinations. The results of this study show a significant unidirectional positive relationship with a very strong correlation between Hemoglobin A1c levels and microalbuminuria in diabetes mellitus patients, with sig (2-tailed) = 0.000 and correlation coefficient value = 0.892. The relationship between Hemoglobin A1c levels and microalbuminuria is unidirectional positive, meaning that the higher the Hemoglobin A1c levels, the higher the microalbuminuria levels.
Abstract:The purpose of this study is to describe how local factors through a Buddhist approach influence the practice of religious moderation in the village of Rajabasa Lama, Labuhan Ratu District, East Lampung Regency, Lampung…
Province. The primary focus of this research is on the role of Buddhists in internalizing and implementing the four main pillars of religious moderation, namely commitment to nationalism, tolerance, anti-violence, and appreciation of local culture in the life of the village community. This study uses a qualitative approach with a phenomenological method. Data collection techniques involve participatory observation, in-depth interviews, and documentation studies. According to Colaizzi, the research procedure refers to the seven stages of phenomenology, while informants were selected using purposive sampling techniques. Data are analyzed through pattern matching, explanation making, and time series analysis. The research results show that Buddhist communities in the village of Rajabasa Lama have successfully implemented religious moderation by integrating the values of the Hasta Arya Marga teachings in Buddhism and the principles of multiculturalism in social life. National commitment, a sense of tolerance, anti-violence, and appreciation for their local culture are reflected in inclusive attitudes, active tolerance, and participation in interfaith activities without creating exclusive boundaries. This moderation process is formed through the practice of wisdom, morality, and concentration expressed in peaceful, ethical, and dialogical social discourse, thus strengthening a harmonious collective identity.
Abstract:This study aims to analyze the role of Personal Innovativeness in influencing the actual use of the MyTelkomsel application through an extended Technology Acceptance Model (TAM). In this model, Personal Innovativeness is…
positioned as a core construct that influences three key user perceptions: Perceived Ease of Use, Perceived Usefulness, and Perceived Enjoyment. A total of 355 respondents participated in the study, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that seven out of eight hypothesized paths between constructs in the model demonstrate statistically significant effects. The only non-significant relationship is found between Perceived Ease of Use and Attitude Toward Use, suggesting that ease of use is no longer a major determinant of user attitudes toward digital applications, possibly because it is now perceived as a basic standard in technology usage. Conversely, Personal Innovativeness consistently exerts a significant influence on all three key perceptions, which in turn affect users’ attitudes, intentions, and actual behaviors. These results underscore the strategic role of innovative personal characteristics in driving adoption and active engagement with digital applications. The practical implications highlight the importance of user segmentation based on innovation levels, the development of enjoyable features, and the refinement of user experience to promote sustained engagement within digital ecosystems such as MyTelkomsel.
Abstract:Pain in breast cancer is one of the most common and significant problems experienced by patients. If not properly managed, the impact of breast cancer pain can lead to increased morbidity and a diminished quality of life.…
. This study aims to determine the effect of Benson relaxation on pain levels in breast cancer patients. A quantitative research method was employed using a pre-experimental one-group pre-test and post-test design. The sample consisted of 17 patients selected through purposive sampling. Data were collected using the Numeric Rating Scale (NRS). The average pain score of respondents during the first measurement (pre-test) was 6.12, and during the second measurement (post-test) it decreased to 3.12. The difference in average pain levels between the first and second measurements showed a reduction of 3.00 points. The statistical test results revealed an Asymp. Sig (2-tailed) p-value of 0.000, indicating a significant effect of Benson relaxation on reducing pain in breast cancer patients. Benson relaxation can significantly help lower pain levels after therapy. This relaxation technique plays an important role by inhibiting sympathetic nerve activity, which in turn reduces oxygen consumption by the body and relaxes the muscles, leading to a sense of calm and comfort.