Integrating Sharia principles into accounting practice still faces structural and technical problems, especially when they don't match up with Sharia-based accounting standards (PSAK Syariah). This study seeks to: (1) analyze the impact of Sharia governance on PSAK syariah (2) Investigate the effect of Shariah governance on audit quality; (3) Analyze the effect of audit quality on compliance with Shariah Financial Accounting Standards (PSAK Syariah); and (4) Examine whether audit quality mediates the relationship between Shariah governance and compliance with Shariah Financial Accounting Standards (PSAK Syariah) in the Islamic banking sector. A quantitative descriptive methodology was utilized, employing multiple linear regression and the Sobel test as analytical instruments. The findings reveal that Shariah governance has no significant direct effect on compliance with Shariah Financial Accounting Standards (PSAK Syariah). In addition, Shariah governance does not significantly influence audit quality, and audit quality itself does not have a significant effect on compliance with PSAK Syariah. However, the results indicate that audit quality plays a mediating role in the relationship between Shariah governance and compliance with PSAK Syariah. These findings suggest that while the direct relationships are statistically insignificant, the indirect mechanism through audit quality provides an important explanatory pathway in understanding compliance with Shariah accounting standards.

Study region The Upper Indus Basin of Pakistan is a critical headwater region for the country’s water supply. Study focus This study investigated meteorological and hydrological drought characteristics and the propagation of meteorological drought into hydrological drought in the Upper Indus Basin of Pakistan during 1982–2022. Meteorological drought was quantified using the Standardized Precipitation Index at 1-, 3-, 6-, 9-, and 12-month scales, and hydrological drought using the one-month Standardized Runoff Index. Drought propagation time was estimated using the maximum Pearson correlation coefficient method, while rate, counts, and intensity were derived from event-based analysis, and an explainable machine-learning framework (XGBoost-SHAP) was used to identify the dominant drivers. New hydrological insights for the region Meteorological drought was most frequent at short time scales, whereas hydrological drought was less frequent but more persistent. Mean propagation time was 5.84 months, with 31.61% of the basin showing a one-month response. Mean propagation counts and rate were 18.25 and 0.32, respectively. The model performed well, with a mean R² of 0.75 and a maximum of 0.84 for propagation intensity. Vegetation condition, temperature, and runoff were the dominant drivers of propagation time, whereas temperature, runoff, and potential evapotranspiration mainly controlled propagation counts and intensity. By integrating multiscale drought propagation metrics with explainable machine learning, this study provides new regional evidence to support drought monitoring and climate adaptation.

Pondok Pesantren Al Haris Makassar merupakan lembaga pendidikan Islam yang pengelolaan data akademik santrinya masih dilakukan secara manual, sehingga menyebabkan keterlambatan penyampaian informasi kepada wali santri terkait nilai, laporan perkembangan, dan administrasi. Penelitian ini bertujuan merancang dan membangun sistem informasi akademik berbasis website menggunakan metode Waterfall dengan teknologi PHP dan database MySQL. Sistem dikembangkan melalui tahapan analisis kebutuhan, perancangan sistem menggunakan UML, implementasi, pengujian, dan pemeliharaan. Pengujian dilakukan menggunakan Black Box Testing yang menunjukkan seluruh fungsi sistem berjalan sesuai kebutuhan, serta User Acceptance Testing (UAT) terhadap 10 responden dengan nilai rata-rata 91,2% dalam kategori Sangat Setuju. Pengujian performa menunjukkan waktu respons halaman login sebesar 94 ms dalam kondisi stabil. Sistem ini terbukti mampu meningkatkan efisiensi pengelolaan data akademik dan memudahkan wali santri dalam memantau perkembangan akademik santri secara real-time melalui website.

Tujuan penelitian ini adalah untuk mengukur efektivitas Problem Based Learning dalam kemampuan berpikir spasial dalam mata pelajaran vektor pada siswa kelas X SMA Negeri 3 Probolinggo. Kemampuan visualisasi arah, posisi, dan besaran vektor yang rendah dipelajari di sekolah menjadi alasan penulis untuk melaksanakan penelitian ini. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskripsi dengan periode penelitian 06 Oktober- 06 November 2025. Instrumen yang digunakan dalam penelitian ini adalah tes kemampuan berpikir spasial, pedoman wawancara, dan dokumentasi yang telah melalui validitas isi, validitas konstruk, serta reliabilitas berbasis triangulasi data. Kelas eksperimen mendapat pembelajaran masalah, sementara kelas kontrol masih memperoleh pembelajaran konvensional. Adapun hasil penelitian menunjukkan terdapat peningkatan yang signifikan pada kelas eksperimen, yaitu dari rata-rata pretest 71,63 menjadi 86,03 pada posttest, sementara kelas kontrol dari 61,96 menjadi 77,06. Hal tersebut didukungi oleh wawancara dan dokumentasi terhadap peningkatan kemampuan visualisasi ruang, rotasi mental, orientasi spasial, dan representasi vektor di kelas eksperimen. Hal ini membuktikan bahwa Problem Based Learning dapat meningkatkan kemampuan berpikir spasial siswa dan memberikan dasar kuat empirik bagi guru untuk memberikan materi vektor dengan memperdalam konteks nyata.

Tujuan penelitian ini adalah untuk mengkaji pola komunikasi siswa di SMA Negeri 5 Makassar di era digital. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan menggunakan kuesioner Skala Likert untuk mengumpulkan data dari 22 partisipan. Menurut temuan penelitian, pola komunikasi siswa termasuk dalam kategori cukup baik/sedang, dengan skor rata-rata 65%. Media sosial merupakan alat utama untuk memperoleh informasi, sedangkan komunikasi informal lebih efektif dalam membina keakraban antar siswa. Meskipun demikian, komunikasi formal masih memiliki masalah seperti miskomunikasi dalam kerja kelompok dan kurangnya kepercayaan diri siswa saat berbicara dengan guru. Akibatnya, peningkatan keterampilan komunikasi formal diperlukan untuk mendorong pembelajaran yang efektif di era digital.

This study analyzes the effect of digital service quality in the Jakarta Kini (JAKI) application on user satisfaction in Jakarta. JAKI, a flagship smart city innovation developed by the Jakarta Provincial Government, functions as an integrated digital public service platform designed to streamline bureaucratic processes, enhance accessibility, and strengthen citizen participation. Using a quantitative approach, questionnaires were distributed to 100 active users who had used JAKI for at least three months. Simple linear regression indicates that digital service quality—comprising ease of use, system reliability, data security, and responsiveness significantly influences user satisfaction (R² = 0.68; p < 0.05). Users report feeling more assisted, satisfied, and comfortable when accessing public services, and responsive digital interactions further reinforce trust in government performance. These findings underscore the critical role of high-quality digital services in shaping positive user experiences, increasing platform adoption, and supporting Jakarta’s broader smart city agenda. The study also provides practical implications for policymakers, including the need to improve inter-agency coordination, strengthen cybersecurity measures, accelerate response times for citizen reports, and optimize user interface design to ensure more efficient, transparent, and user-centered digital public services.

Perlindungan hak cipta di era digitalisasi menjadi isu yang semakin penting seiring dengan meningkatnya kasus pembajakan konten. Kemajuan teknologi informasi dan komunikasi telah memudahkan penyebaran karya kreatif, namun juga menimbulkan tantangan baru bagi pencipta dan pemilik hak cipta. Penelitian ini bertujuan untuk menganalisis efektivitas perlindungan hukum terhadap hak cipta di Indonesia, terutama dalam konteks pembajakan konten digital. Metode yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan dan konseptual. Hasil penelitian menunjukkan bahwa meskipun regulasi telah ada, kesenjangan antara norma hukum dan praktik di lapangan masih menjadi kendala. Selain itu, perkembangan teknologi seperti kecerdasan buatan (AI) menambah kompleksitas dalam penegakan hak cipta. Oleh karena itu, diperlukan sinergi antara regulasi yang ketat, kebijakan perusahaan yang proaktif, dan adaptasi terhadap perkembangan teknologi untuk melindungi hak cipta dan mendukung keberlanjutan industri kreatif

Presentasi Tempat Pengelolaan Makanan (TPM) di Kepulauan Riau sebesar 40,4% Kota Bintan cakupan tertinggi dan Kota Batam dengan cakupan terendah. Tujuan Penelitian ini untuk mengetahui hubungan perilaku dan fasilitas sarana prasarana terhadap personal hygiene pengelola makanan jajanan di Sekolah Kecamatan Bengkong Kota Batam 2024.Penelitian ini bersifat observasional dengan pendekatan kuantitatif dengan metode cross- sectional. Sampel pada penelitian ini 30 responden. Analisa data menggunakan univariat dan bivariat dengan menggunakan uji chi-square dengan tingkat kepercayaan 95% dengan nilai p- value 0.05.Terdapat hubungan bermakna antara pengetahuan (p= 0,048), sikap (p= 0,008), saluran air limbah (p= 0,021) terhadap personal hygiene. Tidak ada hubungan ketersediaan tempat sampah (homogen) dan ketersediaan air bersih (homogen) terhadap personal hygiene. Perilaku lebih berhubungan dibandingkan sarana terhadap personal hygiene. Disarankan penjamah mendapatkan edukasi kembali mengenai hygiene dan sanitasi.

Manusia merupakan makhluk sosial yang hidup berkelompok yang saling membutuhkan satu sama lain. Sebagai makhluk sosial dan hidup berkelompok dalam kehidupan sehari-hari tentu tidak luput dari interaksi atau komunikasi. Partisipasi aktif mahasiswa dalam kegiatan akademik merupakan sebuah indikator penting keberhasilan proses pendidikan di perguruan tinggi. Dengan adanya strategi komunikasi pendidikan yang baik, dapat membantu meningkatkan partisipasi aktif mahasiswa dalam berbagai kegiatan akademik. Namun, berbagai penelitian menunjukkan bahwa tingkat keterlibatan mahasiswa cenderung masih rendah disebabkan oleh faktor komunikasi yang kurang efektif antara dosen, mahasiswa, dan institusi. Artikel ini bertujuan untuk menganalisis dan merumuskan strategi komunikasi pendidikan yang efektif dalam meningkatkan partisipasi aktif mahasiswa. Hasil analisis menunjukkan bahwa strategi komunikasi pendidikan yang efektif perlu menekankan pada aspek empati komunikator, keterbukaan pesan, media komunikasi digital yang interaktif, serta pola komunikasi dialogis. Komunikasi pendidikan yang partisipatif diyakini dapat menumbuhkan rasa memiliki, tanggung jawab, dan motivasi intrinsik mahasiswa terhadap kegiatan akademik sehingga partisipasi mahasiswa menjadi aktif.

The Forum Komunikasi Pengembangan Makla (FKPM) is a cemetery management body that faces challenges in managing data from the Serikat Tolong Menolong (STM) and cemetery information services. The main problem lies in the limitations in delivering information and the slow adoption of information technology in the administration system. To overcome this, the Pengabdian kepada Masyarakat Team (PKM) of the Potensi Utama University implemented the Pemberdayaan Berbasis Masyarakat (PBM) program through a participatory approach in three stages: socialization, training (workshops), and structured mentoring. All of these stages support the implementation of cloud-based digital information technology to improve service quality and data management efficiently. The implementation method includes needs analysis through site visits and interviews, design and development of web-based applications, system usage training, application trials, and periodic monitoring and evaluation. This activity also involves students in the Merdeka Belajar-Kampus Merdeka (MBKM) scheme through internship programs relevant to information technology courses. The results of the program showed an increase in the knowledge of FKPM administrators by 96.17% and an increase in digital data management skills of up to 92.86%. The implementation of the cloud system accelerates the previously manual administrative process to be faster, more accurate, and more efficient, as well as increasing the openness of information to the public. This program has been published through accredited national journals and electronic media, and is expected to be a pilot model for the application of digital technology in similar public services in other regions.

Air circulation and natural lighting are among the key aspects influencing the comfort of room usage, particularly in dormitory buildings inhabited by university students. This study aims to explore thermal comfort more deeply, focusing on air circulation and natural lighting within student dormitory rooms in the Riau Islands. A qualitative method was employed, collecting up-to-date data on the selected building. Building simulations using Computational Fluid Dynamics (CFD) and DIALux were conducted to analyze the speed of air circulation and the quality of natural lighting within the rooms. The results reveal that prior to evaluation, the dormitory rooms faced thermal issues related to poor air circulation and insufficient natural lighting. Wind speed was recorded at less than 2 m/s, and the incoming and outgoing airflow collided due to the presence of only one ventilation access. The evaluation using cross-ventilation through room openings showed a positive impact on indoor air circulation, increasing wind speeds to 2–4 m/s. The cross-ventilation concept also enhanced the discharge and exchange of indoor air, preventing air stagnation. In terms of natural lighting, the simulation showed that lighting intensity in several rooms was below the minimum standard of 250 lux, particularly in areas far from the window openings. After modifications to the window layout and the addition of secondary light-transmitting elements, the lighting level significantly improved to meet the recommended standard. These findings highlight the importance of incorporating both passive ventilation and natural lighting strategies in student dormitory designs. Improving these environmental aspects not only enhances thermal comfort but also supports the health, productivity, and well-being of the residents. This study contributes to the growing body of research on sustainable dormitory design and can be used as a reference for future architectural planning and policy improvements.

This community service activity aimed to increase the enthusiasm of children in Naman Jahe Village for learning to recite the Qur’an through a joyful and interactive approach. Initial observations revealed that the Qur’an learning sessions at Masjid Raya Naman Jahe were monotonous and less engaging, highlighting the need for innovative teaching methods suited to the characteristics of early childhood learners. The method employed was Participatory Action Research (PAR), involving 13 students from various faculties of IAIN Lhokseumawe. The core program, Bimbel Ceria, was conducted over 40 days in 20 sessions, held every afternoon following Qur’an and Iqra’ lessons. The activities integrated general subjects such as mathematics and Arabic language with religious content using playful methods, quizzes, and ice-breaking games. Data were collected through direct observation, informal interviews, and activity documentation, and were analyzed thematically and narratively. The results showed an increase in children’s participation from 85% in the first week to 100% in the final week. Children demonstrated positive behavioral changes, such as arriving earlier, asking questions actively, and showing high learning motivation. Community response was overwhelmingly positive, with strong support from the mosque’s nazir and parents for the program’s continuation. The discussion indicates that the joyful and interactive approach effectively fosters learning motivation in early childhood, strengthens religious literacy, and positions the mosque as a community-based educational center. This program can be replicated in other villages with similar characteristics as a model for inclusive and engaging Islamic education.

Desa Plalangan yang terletak di Kecamatan Gunungpati, Kota Semarang, Provinsi Jawa Tengah, masih menghadapi permasalahan sanitasi lingkungan, khususnya dalam pengelolaan air limbah rumah tangga. Berdasarkan hasil survei dan observasi lapangan, wilayah ini diketahui belum memiliki saluran pembuangan air limbah (SPAL) yang layak. Air limbah rumah tangga dibuang langsung ke tanah tanpa pengolahan, sehingga berpotensi mencemari lingkungan dan meningkatkan risiko penyebaran penyakit. Melalui kegiatan Pengabdian kepada Masyarakat, Program Studi Teknik Sipil Universitas Negeri Semarang (UNNES) berupaya merancang dan membangun SPAL yang sesuai dengan kondisi serta kebutuhan masyarakat setempat. Tujuan utama kegiatan ini adalah untuk meningkatkan kualitas sanitasi dan kesehatan lingkungan. Selain memberikan solusi teknis, kegiatan ini juga diharapkan dapat meningkatkan kesadaran masyarakat akan pentingnya pengelolaan air limbah yang berkelanjutan.

Strategi penetapan harga merupakan salah satu proses penting dalam kegiatan pemasaran, karena harga berperan langsung terhadap daya tarik produk di mata konsumen dan tingkat keuntungan yang diperoleh. Dalam menentukan harga jual, terdapat beberapa aspek yang harus dipertimbangkan, antara lain biaya produksi, nilai produk menurut konsumen, serta perbandingan dengan harga yang ditawarkan oleh pesaing. Mitra kegiatan ini merupakan sebuah usaha kuliner yang berlokasi di Jakarta Pusat. Dalam praktiknya, usaha tersebut masih menghadapi kendala dalam menetapkan harga jual produk yang tepat. Permasalahan ini dapat menghambat perkembangan usaha apabila tidak segera diatasi. Oleh karena itu, kegiatan pengabdian ini dilaksanakan dengan tujuan untuk meningkatkan pemahaman mitra dalam menentukan strategi harga yang sesuai. Metode kegiatan dilakukan secara tatap muka melalui diskusi dan pendampingan langsung mengenai berbagai pendekatan penetapan harga. Melalui strategi ini, diharapkan mitra mampu menetapkan harga yang lebih tepat, memperoleh keuntungan yang optimal, serta menjaga keberlanjutan usaha agar dapat bertahan, berkembang, dan bersaing di pasar.

Konvensi Perserikatan Bangsa-Bangsa tentang Hukum Laut (United Nations Convention on the Law of the Sea/UNCLOS) 1982 memberikan kerangka hukum internasional yang mengatur hak dan kewajiban negara-negara terhadap penggunaan laut, termasuk pengaturan lalu lintas kapal asing di wilayah negara kepulauan seperti Indonesia. Sebagai negara kepulauan terbesar di dunia, Indonesia memiliki kepentingan strategis dalam menyeimbangkan antara kedaulatan teritorial dan kewajiban internasional untuk menjamin kebebasan navigasi. Penelitian ini menganalisis implementasi UNCLOS 1982 dalam hukum nasional Indonesia melalui instrumen seperti Undang-Undang No. 6 Tahun 1996, PP No. 37 Tahun 2002, dan Keputusan Presiden terkait Alur Laut Kepulauan Indonesia (ALKI). Hasil kajian menunjukkan bahwa Indonesia telah mengadopsi prinsip-prinsip UNCLOS dalam sistem hukum nasional, namun tantangan implementatif tetap ada, seperti lemahnya koordinasi kelembagaan, keterbatasan pengawasan, serta dinamika politik global. Oleh karena itu, diperlukan penguatan regulasi nasional, peningkatan kapasitas pengawasan laut, dan diplomasi maritim yang efektif guna melindungi kepentingan nasional Indonesia di tengah tuntutan hukum laut internasional.

This study was motivated by the phenomenon of differences in the timing of Friday prayers in a number of mosques in South Jayapura District, reflecting variations in the application of Sharia law due to differences ininterpretation of the timing of prayers. The study aims to identify the factors causing these differences and analyze them from Fiqih and Ilmu Falak review. Using a qualitative method with a normative-empirical approach and descriptive-analysis research type, data was collected through in-depth interviews with religious leaders and mosque administrators, as well as direct observations at nine mosques. The results of the study indicate that differences in the timing of Friday prayers are influenced by internal mosque policies, the discipline of staff, the readiness of congregants, differences in the use of clocks or timers, and weak coordination between mosques. In fiqh, Friday prayers are valid as long as they are performed within the Zuhr time frame (after zawal until before Asr), while astronomy precisely determines the time through calculation, which is 11:52 WIT. In conclusion, these differences reflect the dynamics between the flexibility of Islamic law and astronomical precision, which require synergy to achieve uniformity in the timing of Friday prayers in the region.

Mathematical connection ability is a crucial competence that should be developed from the elementary level, as it helps students understand the interrelationships between mathematical concepts and their applications in daily life. This study aims to analyze the mathematical connection abilities of first-grade elementary school students in learning flat shapes. The research employed a descriptive quantitative method using cognitive and psychomotor assessment instruments. The cognitive test consisted of multiple-choice and essay questions measuring students' ability to recognize, understand, classify, and apply flat shapes. The psychomotor test involved tasks such as assembling flat shapes into meaningful objects and classifying shapes by type. The results showed that students were fairly capable of identifying and grouping flat shapes, but had difficulty explaining classification reasons or relating shapes to real-life objects. The psychomotor results also indicated that fine motor skills and the ability to make real-world connections need improvement. These findings highlight the importance of contextual learning approaches and the use of concrete media to strengthen students’ mathematical connections from an early age.

Computing the shortest-path distance between any two given vertices in road networks is an important problem. A tremendous amount of research has been conducted to address this problem, most of which are limited to static road networks. Since road networks undergo various real-time traffic conditions, there is a pressing need to address this problem for dynamic road networks. Existing state-of-the-art methods incrementally maintain an indexing structure to reflect dynamic changes on road networks. However, these methods suffer from either slow query response time or poor maintenance performance, particularly when road networks are large. In this work, we propose an efficient solution Dual-Hierarchy Labelling (DHL) for distance querying on dynamic road networks from a novel perspective, which incorporates two hierarchies with different but complementary data structures to support efficient query and update processing. Specifically, our proposed solution is comprised of three main components: query hierarchy, update hierarchy, and hierarchical labelling, where query hierarchy enables efficient query answering by exploring only a small subset of vertices in the labels of two query vertices and update hierarchy supports efficient maintenance of distance labelling under edge weight increase or decrease. We further develop dynamic algorithms to reflect dynamic changes by efficiently maintaining the update hierarchy and hierarchical labelling. We also propose a parallel variant of our dynamic algorithms by exploiting labelling structure which aligns well with parallel processing. We evaluate our methods on 10 large road networks and it shows that our methods significantly outperform the state-of-the-art methods, i.e., achieving considerably faster construction and update time, while being consistently 2-4 times faster in terms of query processing and consuming only 10%-20% labelling space.

Jiwa enterpreneurship sangat dibutuhkan dalam membangun lapangan pekerjaan di Indonesia. Namun kegiatan wirausaha di Indonesia termasuk rendah, Indonesia dibandingkan negara-negara lain memiliki tingkat enterpreneurship yang rendah. Hal ini menjadi sebuah perhatian yang harus ditanggulangi dengan kegiatan yang dapat meningkatkan keminatan masyarakat kita agar ikut terlibat dalam berwirausaha. Tujuan Pengabdian meningkatkan keminatan terkait enterpreneurship sedini mungkin. Maka, program ini dapat dilaksanakan pada masyarakat usia sekolah untuk dikenalkan sedini mungkin sehingga memberikan peluang yang tinggi atas keminatan masyarakat terhadap wirausaha. Selain itu perlunya peran sekolah sebagai wadah pemberian pemahaman mengenai pentingnya enterpreneurship sejak dini. Berdasarkan hal tersebut, kegiatan pengabdian ini dilakukan pada peserta anak-anak didik sekolah dasar serta sekolahan yang menaunginya,yaitu lingkupYayasan Tahfids Syafian Hafiyah. Metode pengabdian terdiri atas tiga sesi meliputi sesi survey awal kegiatan pengabdian, sesi pelaksanakan pengabdian dan sesi monitoring & evaluasi. Metode pelaksanaan mengunakan pendekatan ceramah, diskusi interaktif dan simulasi. Hasil kegiatan pengabdian berjalan dengan baik dengan umpan balik peserta siswa memiliki peningkatan pemahaman mengenai enterpreneruship dan sekolah memilki rencana kedepan terkait pelaksanaan kegiatan entrepreneurship yang dimasukkan pada kegiatan sekolah secara berkala.