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This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

The development of digital technology has driven significant economic transformation in various countries, including Muslim countries. Economic digitalization offers various opportunities, such as increased transaction efficiency, expanded market access, and strengthened financial inclusion. However, this development also presents various challenges, such as low Islamic financial literacy, the risk of technology misuse, and the emergence of economic practices inconsistent with Islamic principles. This study aims to analyze the role of Islamic economic values ​​in supporting the economic resilience of communities in Muslim countries in the digital era. The study used a descriptive qualitative approach with library research methods. Data were obtained from various literature sources, such as scientific journals, books, academic articles, and reports relevant to Islamic economics, economic resilience, and the digital economy for the 2021–2026 period. Data analysis was conducted using content analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic economic values, such as justice, honesty, trustworthiness, and the prohibition of riba (usury), gharar (gharar), and maysir (gambling), play a crucial role in creating more transparent, ethical, and sustainable digital economic activities. Furthermore, the development of Sharia-compliant fintech, Sharia-compliant digital financial services, and Sharia-compliant business platforms also supports increased financial inclusion and community economic resilience. Therefore, integrating digital technology and Islamic economic values ​​can be a strategy for strengthening the economic resilience of communities in Muslim countries.

This study aims to develop a strategy for developing praise and worship services through a deeper biblical theology of Psalm 150, as a fundamental solution for congregational growth at YHS Eka Sinta Church in Kapuas Regency. The main premise of this study is based on the crucial disconnect between contemporary church music practices, which tend to be performative, and the essence of the doxology authoritatively contained in the text Scripture. By integrating descriptive qualitative methods and an exegetical biblical theology approach, this study explores the imperative meaning and poetic structure of Psalm 150 and then engages them in intercultural dialogue with the sociocultural context of local churches in Kalimantan. The results reveal that the biblical theology Psalm 150 emphasizes the totality of instrumental use and the universality of the subject of praise as an absolute reflection of God's sovereignty and might. Field findings indicate that the effectiveness of music services is often hampered by technical limitations and theological shallowness of liturgical ministers. This study concludes that healthy congregational growth, both in terms of spiritual quality and quantity, is rooted in the extent to which the church able to actualize biblical theological values ​​in expressions of praise that are relevant and resonate with the cultural background and local identity of its congregation. The resulting strategy offers a holistic ministry model, in which church music returns to its essential function as an instrument of faith transformation and a means of growing the Kingdom of God, adaptively yet faithful to the biblical text.

This study examines the transformation of the authority of Islamic courts in Indonesia across the colonial and post-colonial periods and their contribution to the formation of national law. Employing a normative-juridical method with historical, statutory, and conceptual approaches drawn from library sources, the research traces how a once-autonomous Islamic judicial institution was reshaped by Dutch colonial legal politics, from the recognition implied by the receptio in complexu theory to the systematic reduction of competence under the receptie theory through Staatsblad 1882 No. 152 and Staatsblad 1937 No. 116 and 610. The findings show that the colonial intervention narrowed the jurisdiction of religious courts, particularly by removing inheritance disputes, yet did not extinguish their existence. After independence, the receptie exit and receptie a contrario theories provided the ideological basis for restoring Islamic judicial authority, institutionalized through the establishment of the Ministry of Religious Affairs, Law No. 14 of 1970, Law No. 1 of 1974, Law No. 7 of 1989, the Compilation of Islamic Law, and Law No. 3 of 2006. The study implies that the religious court has become an integral pillar of the national judicial system rather than a colonial remnant.  

The Society 5.0 era brings major changes in various aspects of life, including the economic and financial systems. The integration of digital technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), Big Data, and Financial Technology (Fintech) has created both opportunities and challenges for the development of the sharia economy. This article aims to: (1) analyze the challenges of the sharia economy in the Society 5.0 era, (2) identify opportunities that can be utilized to strengthen the sharia economy, and (3) formulate strategies for strengthening the sharia economy based on digital transformation and the maqashid sharia. This research uses a qualitative approach through literature study (library research) by analyzing various journals, books, reports of sharia financial institutions, and relevant official documents. The results show that the sharia economy faces challenges in the form of low sharia financial literacy, limited human resources, unequal access to technology, and regulations that are not yet fully adaptive to digital developments. However, Society 5.0 also opens up significant opportunities through the development of Islamic Fintech, the digitalization of the halal industry, the optimization of digital zakat and waqf, and the strengthening of Islamic financial inclusion. Therefore, strategies to strengthen the Islamic economy need to be implemented through increasing Islamic digital literacy, developing an Islamic Fintech ecosystem, strengthening Governance based on the principles of Islamic principles (maqasid) and synergy between the government, academia, industry, and the community.

This study analyzes the juridical transformation of freedom of expression after the enactment of Law Number 1 of 2024 as the second revision of the Electronic Information and Transaction Law (ITE Law). The main focus of the research is the reconstruction of defamation offenses from Article 27 paragraph (3) to Article 27A, as well as its implications for constitutional guarantees in Article 28E paragraph (3) of the 1945 Constitution. The method used is normative juridical with legislative, conceptual, and case approaches. The case study of the case of Haris Azhar and Fatia Maulidiyanti is used as a limited empirical analysis. The results of the study show that even though Law No. 1 of 2024 has narrowed insults to absolute complaints, the formulation of norms that are still multi-interpreted, especially in the phrase "attacking honor", still has the potential to threaten freedom of expression and create a chilling effect in the digital space. In addition, the lack of clear parameters regarding public criticism and personal insults creates legal uncertainty. Therefore, consistent interpretation guidelines and harmonization with human rights principles are needed so that the protection of citizens' constitutional rights is guaranteed.

This study aims to examine the role of Ahlussunnah wal Jama'ah (Aswaja) An-Nahdliyah in strengthening religious moderation among young people amid increasingly complex, pluralistic, and digitalized societies. Globalization, advances in information technology, and easy access to diverse religious perspectives through digital media have influenced the religious attitudes and behaviors of younger generations, highlighting the need to reinforce moderate religious values. Aswaja An-Nahdliyah promotes the principles of tawassuth (moderation), tasamuh (tolerance), tawazun (balance), and i'tidal (justice) as the foundation for social, national, and civic life. This study employed a qualitative approach using a library research method. Data were collected from books, scientific articles, official documents, and relevant literature on Aswaja An-Nahdliyah and religious moderation. The data were analyzed using content analysis to identify the contribution of Aswaja values in fostering moderate attitudes among young people. The findings indicate that Aswaja An-Nahdliyah plays a strategic role in internalizing inclusive, contextual, and tolerant Islamic values through formal and non-formal education, youth organizations, religious study groups, and digital media. The implementation of these values enhances tolerance, respect for diversity, patriotism, and critical awareness among young people in confronting radical and intolerant ideologies, thereby supporting the development of a harmonious and peaceful pluralistic society.

The study critically examines the Gospel of John as a theological text integrating the incarnate Logos and sacramental symbolism. Using a qualitative, library-based approach with historical-critical and hermeneutical analysis, it shows that John’s Gospel not only narrates Jesus’ life but constructs a symbolic, existential, and transformative theological reflection. The Logos shifts from a metaphysical principle to a personal reality in history through the incarnation, enabling a concrete encounter between God and humanity. Within this framework, symbols such as water and bread function as media of revelation guiding individuals toward a living, relational faith experience. Furthermore, sacramental symbolism in the Gospel of John is ontologically grounded in the incarnation of the Logos. Faith is thus understood not merely as intellectual assent but as participation in divine life that transforms human existence. The integration of Christological and sacramental dimensions indicates that faith is holistic, encompassing spiritual, material, and relational aspects. Thus, the Gospel of John presents a theological vision of faith as a concrete and dynamic existential encounter, relevant for contemporary theological reflection.

The study examines John 15:1–8, highlighting its Christological, ecclesiological dimensions, and pastoral implications in a contemporary context, particularly in West Kalimantan. Employing an exegetical approach integrated with theological reflection, the metaphor of the “true vine” is understood as a declaration of Jesus’ identity as the source of authentic life and the relational foundation of the community of disciples. The concept of “abiding” is interpreted as an ongoing existential connectedness with Christ, expressed through practices of faith such as engagement with the Word, prayer, and love. Meanwhile, “bearing fruit” is not merely ethical output but an authentic manifestation of life grounded in this relational union. Furthermore, the study argues that Johannine ecclesiology is organic in nature, portraying the church as a living community deriving its existence from and in Christ, rather than a purely institutional structure. The pastoral implications of this metaphor are significant in addressing local challenges such as individualism, ecological crisis, religious plurality, and the spiritual formation of youth. Using a praxis–reflection–praxis framework, the text is integrated into theological education as a model linking faith reflection with concrete action. The findings affirm that Christ-centered spirituality fosters personal and communal transformation relevant to the contemporary church.

This study explores the development of a sustainable framework for Syariah and legal studies within the context of contemporary educational transformation. Employing a qualitative research approach through content analysis, this study examines relevant scholarly literature, Islamic legal sources, and contemporary educational perspectives to identify key strategies for strengthening Syariah and legal education in response to evolving societal challenges. The findings reveal that the sustainability of Syariah and legal studies requires an integrated approach that combines classical Islamic scholarship with modern legal, social, and technological developments. Several essential dimensions are identified, including institutional reform, curriculum innovation, pedagogical transformation, research advancement, international academic collaboration, and technology integration. Furthermore, the study highlights the importance of interdisciplinary engagement between Syariah studies and other fields, such as constitutional law, international law, economics, sociology, and digital studies. The findings also emphasize the significance of student-centered learning, critical thinking, and research-based education in enhancing academic quality and intellectual engagement

Traditional wedding rituals constitute intangible cultural heritage rich in symbolic meaning, serving to strengthen social solidarity and transmit cultural values. The massive penetration of modernization and digitalization has created new pressures for the Bugis-Makassar community in maintaining this heritage. This study analyzes the transformation of Bugis-Makassar traditional wedding rituals in South Sulawesi within the digital era context, focusing on how the community negotiates their cultural identity between the forces of tradition and modernity. Using a critical ethnographic approach with a multiple case study design grounded in Bhabha's concept of the third space, the study involved 42 informants from three groups: young couples (digital generation, aged 22–35), parents/family (middle generation, 40–60), and customary elders (to panrita lopi/bissu, 65+) in Makassar City, Bone Regency, and Wajo Regency. Data were collected through in-depth interviews, participant observation in 12 wedding ceremonies, and social media content analysis. Results reveal three main transformation patterns: (1) digital spectacularization—rituals adapted for social media consumption; (2) reflective selectivity—young couples actively choosing which traditional elements to retain; and (3) procedural hybridization—the integration of customary procedures with contemporary elements. These transformations are colored by intergenerational contestation that generally ends in compromise between demands for customary completeness and the aesthetic preferences of the younger generation. The study concludes that this transformation is not merely a loss of tradition, but a creative form of identity negotiation in which the Bugis-Makassar community actively reconstructs the meaning of siri' (self-esteem/dignity) and pesse (solidarity) within the changed socio-cultural landscape. The findings imply the need for cultural preservation policies that understand change as inherent to living culture, and open avenues for longitudinal studies on the intergenerational transmission of cultural values.

The enactment of the Bharatiya Nyaya Sanhita, 2023 (BNS) and the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) represents a significant transformation in India’s criminal justice system. Although environmental protection in India has traditionally been governed by specialized environmental statutes, the newly enacted criminal laws also contain provisions capable of addressing environmental crimes and ecological harm. This article examines the role of the BNS and BNSS in promoting environmental accountability and strengthening green justice within India’s legal framework. The study adopts a doctrinal and analytical legal research methodology based on statutory interpretation, constitutional analysis, and judicial precedents. The research finds that provisions relating to public nuisance, water pollution, atmospheric contamination, hazardous substances, and acts likely to spread disease collectively establish a broader criminal law framework for environmental protection. Judicial interpretation of Article 21 of the Constitution, together with principles such as the polluter pays principle, precautionary principle, and sustainable development, has further strengthened environmental jurisprudence in India. The article argues that the BNS and BNSS contribute toward mainstreaming environmental protection within criminal law, but effective enforcement, institutional coordination, and stronger implementation mechanisms remain necessary for achieving sustainable environmental justice.

This study contributes to the advancement of Islamic social finance discourse by developing a conceptual framework for a digitally integrated zakat governance model within the agricultural sector. The study addresses a critical gap between productive zakat practices and the emerging landscape of digital agricultural transformation. While previous research has largely focused on the redistributive function of zakat as a mechanism for poverty alleviation, limited scholarly attention has been directed toward its potential transformation into a technology-enabled and productivity-oriented instrument that supports sustainable development objectives. Employing a qualitative research approach through content analysis, this study synthesizes interdisciplinary perspectives from Islamic economics, zakat governance, agricultural technology innovation, and digital sustainability studies. The study proposes a Digital Farming Zakat Platform framework consisting of five interconnected dimensions: geospatial-based beneficiary identification, smart farming empowerment, sharia-compliant financial mechanisms, agricultural market integration, and data-driven monitoring systems.

This study examines the transformation of business education curricula in response to the rapid expansion of the digital economy. The increasing integration of artificial intelligence, big data analytics, cloud computing, and digital platforms has significantly reshaped industrial demands and professional competencies. Using a qualitative research approach and content analysis, this study explores the challenges and strategic opportunities associated with curriculum transformation in higher education institutions. The findings reveal that universities face critical challenges related to technological infrastructure, faculty readiness, curriculum relevance, and industry alignment. However, digital transformation also provides opportunities for interdisciplinary learning, experiential education, global collaboration, and technology-driven innovation. The study emphasizes the importance of adaptive leadership, faculty development, industry partnerships, and student-centered pedagogies in supporting sustainable curriculum reform. Ultimately, transforming business education curricula is essential for preparing graduates with digital competencies, critical thinking abilities, and innovative skills necessary to compete effectively in the global digital economy.

Digital transformation in the military procurement sector has brought significant changes to accountability patterns at the Naval Academy (AAL). Using the AP2EP management cycle (Analysis, Planning, Execution, Evaluation, and Control) as an analytical tool, this paper dissects the extent to which the E-Procurement system can mitigate budget deviation risks and enhance financial transparency. As a military educational institution striving to become a World Class Naval Academy, AAL faces unique challenges in balancing state financial regulations with specific educational logistics needs. Through a descriptive qualitative approach, this research demonstrates that procurement digitalization provides an automated audit trail that minimizes human intervention. Despite technical and cultural obstacles, strategic steps such as developing real-time dashboards have proven effective in optimizing state financial governance to support cadet education quality and maintain an Unqualified Opinion (WTP).

This study aims to examine relevant and effective Christian Religious Education (CRE) learning methods in the digital era. The rapid development of information and communication technology has brought significant changes in education, including CRE instruction. The research method employed is a literature study with a descriptive-analytical approach to various academic sources and technology-based CRE learning practices. The results indicate that integrating digital media such as online learning platforms, Bible-based interactive applications, and social media creatively can enhance students' engagement and understanding of Christian faith values. Furthermore, the use of digital technology opens wider opportunities for contextual and meaningful faith formation across diverse learning environments. The study also identifies key challenges faced by CRE teachers, namely digital readiness, infrastructure limitations, and maintaining relational and spiritual dimensions in virtual learning environments. Teachers must therefore be equipped not only technologically but also theologically to navigate these complexities. The research concludes that the transformation of CRE methods in the digital era is not merely a technology adoption but a holistic theological integration of faith, technology, and pedagogy.

This study examines the role of inclusive curriculum reform in promoting educational equity within multicultural education systems. The research focuses on the interconnected roles of curriculum transformation, educational policy, and transformative leadership in fostering inclusive and socially just learning environments. Using a qualitative content analysis approach, the study analyzed scholarly articles, policy documents, educational reports, and academic literature related to multicultural education, inclusive pedagogy, leadership, and equity-oriented policies. The findings reveal that inclusive curriculum reform serves as a fundamental strategy for recognizing cultural diversity, reducing discrimination, and enhancing equal participation among students from diverse backgrounds. Furthermore, effective educational policies and transformative leadership practices were identified as essential factors in supporting sustainable inclusive educational reform. However, the study also found that the implementation of inclusive curriculum reform continues to face significant challenges, including inadequate teacher preparation, limited institutional resources, policy inconsistency, technological inequality, and sociocultural resistance

In order to raise the standard of healthcare services in the contemporary period, digital transformation in hospital management has become a phenomena. The purpose of this study is to investigate the adoption, advantages, difficulties, and success aspects of digital transformation in healthcare facilities. A literature review employing a narrative review system was the methodology. 14 papers that met the inclusion requirements were found using data sources from Google Scholar, PubMed, and ScienceDirect databases with publication years ranging from 2020 to 2025. To determine the primary study themes, data analysis was carried out utilising a thematic synthesis approach. According to the study's findings, digital transformation can enhance operational effectiveness, service quality, and patient safety by using technology including electronic health records (EHR), telemedicine, and hospital management information systems. However, there are still a number of obstacles to its adoption, such as inadequate infrastructure, inadequate human resource competency, expensive investment costs, and data security threats. Significant barriers also include a lack of system integration and opposition to change. Government policies and regulatory assistance have an impact on the success of digital transformation in hospital administration.

Evolving tourism trends indicate a transition among tourists from merely visual recreation (hedonic) toward transformative travel (eudaimonic), which is oriented toward self-reflection and the search for meaning in life. Museum Topeng Cirebon holds significant potential for transformative tourism due to its mask collection that is rich in life philosophies. The urgency of this research is to analyze these transformative tourism experiences to support the quality of tourists' intellectual experiences and the sustainability of local culture. This qualitative research employed thematic analysis with purposive sampling techniques, involving 70 respondents who completed a Google Form questionnaire, which was further supported by interviews and a literature review. The results from the pre-visit phase showed that initial motivations were dominated by hedonic tourism at 37.1%. During the visit, a transformation occurred; tour guides acted as human catalysts in building narrative engagement (62.9%), and the chronological, philosophical flow of the masks sparked an awakening of consciousness for 80% of respondents. In the post-visit phase, eudaimonic impacts were experienced by 91.4% of respondents, including an expanded worldview (37.1%) and a commitment to becoming agents of cultural change (27.1%). However, operational challenges remain, including inconsistent opening hours and a lack of digital self-information facilities.

This study aims to overhaul the conventional understanding of tourism through a missiological lens, by positioning social interactions at the Parbubu Tarutung Soda Water Tourism Object as the locus of Missio Dei (God's Mission) manifestation. Amidst the tendency of modern humans to be trapped in egocentrism, alienation, and minimal openness due to secular routines, God is present with a mission to transform human relations. Using a qualitative descriptive-theological method, this study analyzes three axes of social interaction (inter-tourists, tourists-managers, and tourists-local communities). The results of field research indicate that although the pattern of interaction between visitors is still minimalist and egocentric-group due to a purely physical recreation orientation, there is a strong spiritual modality in the service aspect (hospitality) of the managers that reflects the restoration of the image of God (Imago Dei). The absence of social conflict and the presence of sincere hospitality are identified not merely as business strategies, but as real implications of the work of the Holy Spirit who precedes the church (prevenient grace) in destroying human egoism. This study concludes that tourism can be an eschatological means by which social interactions are transformed into encounters that bring about God's Shalom, meaning that tourism can be a way to bring about God's peace through authentic encounters between tourists, rather than simply ordinary tourist transactions. The author recommends the reconstruction of public spaces in this destination as inclusive communal spaces that facilitate reconciliation and social transformation.