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This study aims to analyze the concept of religious moderation based on the perspective of Surah Al-Baqarah verse 126 and Surah Ali-Imran verse 159, as well as its implementation in Islamic Religious Education (PAI) in Indonesia. Using a qualitative approach with a library research method, the study collects data from tafsir books, scientific journals, academic articles, and previous research. The analysis shows that according to the interpretations of Ibn Kathir, Al-Qurthubi, and Al-Misbah, the values of religious moderation include love for the homeland, justice, gentleness, non-violence, and consultation. The implementation of these values in PAI is carried out theoretically through the integration of moderation values into the curriculum and practically through educators’ role modeling, habituation of values in the learning process, and supporting programs such as field studies and cultural festivals. Evaluation of this implementation is conducted through monitoring and instruments such as questionnaires and daily habit trackers. This study emphasizes the importance of religious education that not only focuses on cognitive aspects but also builds a moderate character within students. Thus, religious moderation can be sustainably instilled to shape an Indonesian society that is just, harmonious, and tolerant.

The dual citizenship policy in Indonesia is a complex issue within national law and has various implications, including from the perspective of Islamic law. Islamic law does not explicitly regulate the concept of citizenship in the modern sense but has principles that can be used to analyze this policy, such as al-wala’ (loyalty), mu’ahadah (agreements), and maqasid al-shariah (the objectives of Islamic law). This study employs a normative juridical method with a conceptual and comparative legal approach to understand how Islamic law can contribute to assessing Indonesia's dual citizenship policy. The findings indicate that although Islamic law does not explicitly prohibit dual citizenship, certain principles must be considered, such as loyalty to the state and justice in legal relations. Therefore, the implementation of the dual citizenship policy in Indonesia should take into account aspects of Islamic law to align with the national legal identity based on Pancasila and the values of justice.

This study aims to analyze the relationship between the tax transportation system and the level of taxpayer compliance. In the context of tax administration modernization, tax transportation refers not only to physical mobility but also to the efficient mechanism of digitalization and distribution of tax information. The implications of an effective tax transportation system include increased transparency, easy access to tax information, and acceleration of the reporting process. This study examines how optimizing tax infrastructure, such as online reporting systems, mobile tax education, and integration between agencies, can encourage voluntary and formal compliance levels. Data were obtained through a quantitative approach by distributing questionnaires to individual and corporate taxpayers in several major cities. The results of the analysis show that there is a significant positive correlation between tax transportation efficiency and taxpayer compliance. This study recommends strengthening the tax information and technology system as a strategic step in improving national tax compliance.

This study aims to analyze the legal implications of the luxury goods Value Added Tax (VAT) increase policy in Indonesia, which will take effect in January 2025. This policy is based on Law Number 7 of 2021 on the Harmonization of Tax Regulations and its derivative regulations, with the objective of increasing state revenue and reducing the consumption of luxury goods, which is often associated with economic inequality. This research employs a normative method with a literature study approach, analyzing tax regulations, academic journals, and relevant literature. The findings indicate that while this policy may enhance tax revenue and reduce economic disparity, its implementation faces challenges related to legal certainty, tax compliance, and its impact on consumer purchasing power and investment in the luxury goods sector. Additionally, the potential rise in tax disputes due to differing interpretations of luxury goods classification is a major concern. Therefore, clear regulations, a more transparent tax administration mechanism, and economic impact mitigation strategies are necessary to ensure the effectiveness and fairness of this policy implementation.This study aims to analyze the legal implications of the luxury goods Value Added Tax (VAT) increase policy in Indonesia, which will take effect in January 2025. This policy is based on Law Number 7 of 2021 on the Harmonization of Tax Regulations and its derivative regulations, with the objective of increasing state revenue and reducing the consumption of luxury goods, which is often associated with economic inequality. This research employs a normative method with a literature study approach, analyzing tax regulations, academic journals, and relevant literature. The findings indicate that while this policy may enhance tax revenue and reduce economic disparity, its implementation faces challenges related to legal certainty, tax compliance, and its impact on consumer purchasing power and investment in the luxury goods sector. Additionally, the potential rise in tax disputes due to differing interpretations of luxury goods classification is a major concern. Therefore, clear regulations, a more transparent tax administration mechanism, and economic impact mitigation strategies are necessary to ensure the effectiveness and fairness of this policy implementation.

This research discusses the implications of Autocratic Legalism Practices for Democracy, Legality and Justice in Law no. 17 of 2023 concerning Health. This research aims to analyze whether the practice of autocratic legalism in Indonesia will have a direct impact on weakening the democratic system adopted by Indonesia. Autocratic legalism describes a person who has power at the legislative, executive and judicial levels by using hidden methods and hiding behind the law to take advantage of people's sovereignty and abandon the principles of constitutionalism, so the problem formulation of this analysis is how the practice of autocratic legalism has an impact on weakening democracy. and how the characteristics of autocratic legalism can impact the validity and fairness of legislative regulations. The benefit of the results of this analysis of autocratic legalism is to find out to what extent the practice of autocratic legalism in Indonesia threatens the principles of constitutionalism and has the potential to develop and spread widely in society and of course will have a negative impact on the democratic system and the validity and fairness of laws and regulations. This legal research uses normative juridical methods, namely based on the main legal materials in the form of theories, concepts, principles and statutory regulations related to the writing of this journal.

This study examines the importance of professional ethics of accountants and its impact on audit quality, focusing on auditor integrity and responsibility. Through a case study of PT Great River International Tbk, this study identifies ethical violations in financial statements that result in legal consequences for auditors. Qualitative methods are used to explore ethical sensitivity between early and late semester accounting students, and confirm that auditor ethics and integrity have a significant influence on audit quality, while competence does not show the same influence. In addition, this study notes that the application of technologies such as AI and Big Data Analytics can improve audit efficiency, despite the challenges of high costs and data security risks. A survey in Jakarta showed that auditor competence and ethics contribute positively to audit quality, while auditor experience has no significant effect. The conclusion of this study confirms that professional ethics of accountants is very important to maintain audit integrity and quality, and recommends more attention to factors that influence the determination of audit materiality levels.

Student discipline is a crucial aspect in the world of education that directly affects the effectiveness of the learning process. This study aims to analyze the implications of punishment on student discipline using a behaviorist learning theory approach. In this theory, punishment functions as a consequence that reduces unwanted behavior, while positive reinforcement aims to encourage expected behavior. A case study of Mrs. Supriyani, a teacher accused of committing violence against students, is the focus of this study. The results of the study indicate that punishment given appropriately and consistently can build a deterrent effect and increase student discipline. However, excessive or unfair punishment tends to have negative impacts, such as emotional resistance and damaged teacher-student relationships. To achieve more effective discipline, a combination of educational punishment and positive reinforcement is needed so that students not only understand the bad consequences of violations but are also motivated to demonstrate good behavior. Prospects for further development of this research include the implementation of restorative justice methods in conflict resolution and strengthening the role of teachers as learning facilitators who educate without having to cause fear.

The rapid development of digital technology has encouraged the emergence of crypto assets as a new investment instrument in Indonesia. Along with the increasing popularity of digital assets, the government responded by imposing tax policies in the form of Value Added Tax (VAT) and Income Tax (PPh) on every crypto transaction. This study aims to analyze the suitability of the tax imposition with the basic principles of tax law, as well as to examine its impact on the growth of the digital asset industry in Indonesia. The method used in this research is a literature study with a descriptive qualitative approach sourced from regulations, scientific journals, official reports, and international comparative studies. The results of the study show that the imposition of VAT on crypto transactions is not fully in line with the principles of fairness, legal certainty, and efficiency in taxation. In addition, the disproportionately high tax burden has a negative impact on investor interest, encourages offshore transactions, and slows down innovation in the domestic blockchain industry. Therefore, policy reformulation is needed, such as the application of capital gains tax and the provision of fiscal incentives, so that tax regulations can support the sustainable growth of the national digital economy.

The spirituality of shepherding (Satua Niha Keriso) plays a crucial role in shaping spiritual leadership within the congregation. This article examines the concept of shepherding from a New Testament perspective and its implications for church development. Using a qualitative approach based on biblical and theological studies, this research highlights Christ’s example as the Good Shepherd and its application in church ministry. The findings indicate that the spirituality of shepherding is not only related to teaching and faith nurturing but also reflects love, humility, and responsibility in building a spiritually healthy community. These findings emphasize that church leaders must embody the values of true shepherding in nurturing, guiding, and serving their congregation with integrity. Thus, the spirituality of shepherding contributes to strengthening faith and fostering church growth in the contemporary context.    

Perkembangan komputasi kuantum memberikan potensi besar dalam bidang teknologi informasi, namun juga menimbulkan ancaman signifikan terhadap sistem keamanan siber yang ada saat ini. Sebagai respons terhadap tantangan ini, penelitian ini bertujuan untuk merancang sistem keamanan siber inovatif yang berbasis kecerdasan buatan (AI) guna melawan ancaman komputasi kuantum. Metode yang digunakan melibatkan penerapan algoritma AI untuk mendeteksi dan merespons serangan kuantum secara dinamis, serta integrasi kriptografi pasca-kuantum untuk meningkatkan ketahanan sistem terhadap potensi peretasan. Penelitian ini juga mengeksplorasi penggunaan pembelajaran mesin untuk mengidentifikasi pola ancaman dan memperkuat sistem secara otomatis seiring waktu. Temuan dari penelitian ini menunjukkan bahwa sistem yang dikembangkan mampu mendeteksi ancaman kuantum dengan tingkat akurasi yang tinggi dan menawarkan solusi yang dapat diimplementasikan pada berbagai platform siber. Implikasi dari hasil penelitian ini adalah kemajuan signifikan dalam pengembangan sistem keamanan yang lebih tangguh dan adaptif terhadap evolusi komputasi kuantum, membuka jalan bagi terciptanya infrastruktur digital yang lebih aman di masa depan

Perkembangan komputasi kuantum memberikan potensi besar dalam bidang teknologi informasi, namun juga menimbulkan ancaman signifikan terhadap sistem keamanan siber yang ada saat ini. Sebagai respons terhadap tantangan ini, penelitian ini bertujuan untuk merancang sistem keamanan siber inovatif yang berbasis kecerdasan buatan (AI) guna melawan ancaman komputasi kuantum. Metode yang digunakan melibatkan penerapan algoritma AI untuk mendeteksi dan merespons serangan kuantum secara dinamis, serta integrasi kriptografi pasca-kuantum untuk meningkatkan ketahanan sistem terhadap potensi peretasan. Penelitian ini juga mengeksplorasi penggunaan pembelajaran mesin untuk mengidentifikasi pola ancaman dan memperkuat sistem secara otomatis seiring waktu. Temuan dari penelitian ini menunjukkan bahwa sistem yang dikembangkan mampu mendeteksi ancaman kuantum dengan tingkat akurasi yang tinggi dan menawarkan solusi yang dapat diimplementasikan pada berbagai platform siber. Implikasi dari hasil penelitian ini adalah kemajuan signifikan dalam pengembangan sistem keamanan yang lebih tangguh dan adaptif terhadap evolusi komputasi kuantum, membuka jalan bagi terciptanya infrastruktur digital yang lebih aman di masa depan

Inovasi sosial dan kewirausahaan sosial telah menjadi strategi utama dalam menciptakan solusi berkelanjutan bagi tantangan sosial dan ekonomi yang tidak dapat diselesaikan oleh pendekatan bisnis konvensional. Makalah ini bertujuan untuk: 1) Menganalisis inovasi sosial dan perannya dalam kewirausahaan sosial; 2) Mengidentifikasi hubungan antara inovasi sosial dan keberlanjutan UMKM dalam konteks ekonomi berbasis dampak sosial; 3) Menjelaskan faktor-faktor utama yang mempengaruhi keberhasilan kewirausahaan sosial. Hasil penelitian menunjukkan inovasi sosial berkontribusi dalam meningkatkan daya saing dan ketahanan UMKM melalui penerapan model bisnis berbasis dampak sosial, ekonomi sirkular, serta digitalisasi bisnis. Keberhasilan kewirausahaan sosial dipengaruhi oleh faktor internal, seperti kepemimpinan yang visioner, strategi pengelolaan sumber daya manusia yang efektif, serta model bisnis yang adaptif dan inovatif. Sementara itu, faktor eksternal yang berperan mencakup dukungan kebijakan pemerintah, akses terhadap pendanaan berbasis dampak sosial, serta kemitraan strategis dengan sektor swasta dan akademisi. Indikator utama keberhasilan kewirausahaan sosial mencakup pengukuran dampak sosial dan ekonomi, keberlanjutan finansial dan operasional, serta efektivitas model bisnis dalam menjangkau masyarakat yang lebih luas. Sebagai implikasi, makalah ini merekomendasikan penguatan kebijakan publik yang mendukung bisnis sosial, peningkatan akses pendanaan berbasis dampak, serta integrasi inovasi sosial dalam strategi pengembangan UMKM. Dengan menciptakan ekosistem yang lebih mendukung bagi kewirausahaan sosial, diharapkan inovasi sosial dapat menjadi pilar utama dalam pembangunan ekonomi yang lebih inklusif dan berkelanjutan.

This study aims to analyze the impact of internal and external factors on low student learning outcomes in Pancasila Education subjects in elementary schools. Pancasila education plays an important role in shaping the nation's personality and teaching students their duties and rights in the context of Indonesian society. However, low learning outcomes in this subject indicate a problem that needs to be solved. This research applied the Systematic Literature Review (SLR) method to synthesize, evaluate and integrate information from previous studies. The data is analyzed with a content analysis approach. This research reveals that low student learning outcomes depend on internal and external influences. The most dominant internal factor is learning motivation, where students who are less motivated tend not to be able to follow learning optimally. In addition, differences in learning styles between students also affect the way they understand the material. On the external side, the use of conventional and less interesting learning media and the limited learning facilities available are important factors that affect students' low learning outcomes. Therefore, in order to improve learning outcomes of Pancasila Education in elementary schools, it is necessary to increase learning motivation, adjust learning styles, and utilize more interesting and supportive learning media and facilities

Tuberculosis (TB) remains one of the main challenges in the health sector in Indonesia, with a fairly high number of cases each year. This study aims to analyze the distribution of TB cases based on occupation and identify community groups that are at higher risk of spreading this disease. The data used in this study were obtained from estimates of the 2022 TB epidemiology report. The results of the analysis show that informal workers, such as laborers and traders, are the group with the highest number of TB cases, at 36.0%. This is followed by formal workers (21.6%), farmers/fishermen (17.3%), housewives (14.4%), students (6.5%), and unemployed or retired groups (4.2%). The high prevalence of TB in informal workers is caused by several factors, including an unhygienic work environment, limited access to health services, and unhealthy lifestyles. Based on these findings, a more effective strategy is needed in efforts to prevent and control TB, especially for groups with high levels of vulnerability. Health education, increasing access to health services, improving work environment sanitation, and early detection programs are important steps in reducing the spread of TB. With the right intervention, it is hoped that the number of TB cases in Indonesia can be reduced significantly.

This study discusses the comparative implementation of the 2013 Curriculum (K13) and the Independent Curriculum in elementary education at UPT SD Negeri 060816. The main focus of this study is to analyze the differences in implementation, identify the challenges and advantages of each curriculum, and evaluate their impact on learning effectiveness. The research method used is observation and interviews with grade 4 and 6 teachers as the main respondents. The results of the study show that the 2013 Curriculum is more structured with complete learning materials, while the Independent Curriculum provides flexibility for teachers and students in the project-based learning process. However, there are significant challenges in the implementation of the Independent Curriculum, including limited learning resources, demands for teacher creativity, minimal parental participation, and difficulties in project-based assessments. However, both curricula have their respective advantages in developing student competencies. This study is expected to contribute to understanding the effectiveness of both curricula at the elementary education level and become a reference for policy makers in improving the quality of learning in schools.

Ahlussunnah Wal Jama’ah (Aswaja) is an Islamic doctrine based on the Qur’an, Hadith, and the understanding of the companions and early scholars. This study aims to examine the Qur’anic and Hadith-based evidence that legitimizes Aswaja and its relevance to Islamic education. The research employs a literature review method, analyzing primary sources such as classical and contemporary tafsir books, major Hadith collections (Sahih Bukhari, Sahih Muslim, Sunan Tirmidhi), and scholarly works by figures like Imam Ash’ari and Al-Ghazali. The findings indicate that Qur’anic verses, such as Surah Al-An’am (6:153) and Surah Ali Imran (3:103), emphasize the importance of adhering to the straight path, which is a central tenet of Aswaja. Furthermore, the Hadith on the division of the Muslim ummah into 73 sects supports Aswaja’s position as al-firqah an-najiyah (the saved sect). These sources provide textual legitimacy to the doctrine of Aswaja, affirming its central role in preserving Islamic unity. The implications for Islamic education are significant, including the integration of Aswaja values into curricula, the promotion of a moderate and balanced understanding of Islam, and the strengthening of faith based on authentic textual evidence. By incorporating Aswaja principles, educators can foster an environment that prioritizes tolerance, inclusivity, and intellectual engagement within Islamic educational settings. This study contributes to reinforcing a moderate and tolerant Islamic approach, promoting a harmonious balance between tradition and modernity in educational contexts.

Penelitian ini bertujuan untuk mengeksplorasi perilaku investor wanita dalam pengambilan keputusan investasi. Investor wanita di Makassar adalah informan penelitian tesis ini serta menggunakan kualitatif dengan pendekatan deskriptif. Paradigmanya interpretif dengan metode fenomenologi. Analisis datanya interpretative phenomenological analysis (IPA). Teori dalam penelitian ini menggunakan teori perilaku keuangan (behaviour finance) dengan konsep utamanya teori prospek. Hasilnya yaitu pemahaman investor wanita dalam keamanan berinvestasi, penggalian data, ketepatan waktu, kemudahan transasksi, dorongan menanti, pemaknaan berita, dorongan kejelian, dan imbal hasil. Implikasinya dari hasil dari pemahaman investor wanita dalam berinvestasi akan memicu pemahaman investor wanita dalam penggalian data, ketepatan waktu dan pemaknaan berita akan memuculkan perilaku keamanan. Pemahaman investor wanita dalam kemudahan transaksi, dan  dorongan kejelian akan memunculkan perilaku kenyamanan. Untuk pemahaman investor wanita dalam penggalian data, ketepatan waktu, dorongan kejelian dan imbal hasil akan memunculkan perilaku keuntungan. Dari ketiga perilaku yang ada yaitu keamanan, kenyamanan dan keuntungan akan menghasilkan sebuah perilaku investor wanita.

Penelitian ini bertujuan untuk mengevaluasi efektivitas Blackbox.ai dalam pengembangan website menggunakan metode Systematic Literature Review (SLR). Dengan menganalisis literatur dari artikel jurnal, prosiding konferensi, dan laporan industri, penelitian ini mengidentifikasi dampak Blackbox.ai terhadap kinerja website, pengalaman pengguna, dan efisiensi pengembangan. Hasil penelitian menunjukkan bahwa Blackbox.ai meningkatkan otomatisasi dalam penulisan kode, mengoptimalkan proses desain, dan mempercepat pengembangan website. Namun, terdapat tantangan dalam integrasi, kustomisasi, dan adaptasi terhadap berbagai platform. Implikasi dari temuan ini menunjukkan bahwa meskipun Blackbox.ai menawarkan banyak manfaat, diperlukan penyempurnaan dan penerapan strategis untuk memaksimalkan potensinya dalam pengembangan website. Penelitian ini memberikan wawasan bagi pengembang, pelaku industri, dan akademisi mengenai peran kecerdasan buatan dalam pengembangan website modern.

Penelitian ini bertujuan untuk mengevaluasi efektivitas Blackbox.ai dalam pengembangan website menggunakan metode Systematic Literature Review (SLR). Dengan menganalisis literatur dari artikel jurnal, prosiding konferensi, dan laporan industri, penelitian ini mengidentifikasi dampak Blackbox.ai terhadap kinerja website, pengalaman pengguna, dan efisiensi pengembangan. Hasil penelitian menunjukkan bahwa Blackbox.ai meningkatkan otomatisasi dalam penulisan kode, mengoptimalkan proses desain, dan mempercepat pengembangan website. Namun, terdapat tantangan dalam integrasi, kustomisasi, dan adaptasi terhadap berbagai platform. Implikasi dari temuan ini menunjukkan bahwa meskipun Blackbox.ai menawarkan banyak manfaat, diperlukan penyempurnaan dan penerapan strategis untuk memaksimalkan potensinya dalam pengembangan website. Penelitian ini memberikan wawasan bagi pengembang, pelaku industri, dan akademisi mengenai peran kecerdasan buatan dalam pengembangan website modern.

Early marriage is a crucial issue in Indonesia, including in Tombolikat Village, which is often not registered at the Office of Religious Affairs (KUA). This study aims to identify the process of early marriage in Tombolikat Village and analyze the legal implications of unregistered early marriages. The research method used is empirical legal research with a qualitative approach. The results showed that early marriage in Tombolikat Village is still prevalent due to social, economic and cultural factors. Marriage that is not registered with the KUA results in no legal protection for the parties involved, especially women and children. The legal implications include difficulties in managing children's birth certificates, inheritance rights, and the potential for domestic violence without adequate access to legal protection. More intensive outreach and collaboration between village governments, religious leaders, and the community are needed to reduce the rate of early marriage and ensure that every marriage is officially recorded for legal certainty and protection of citizens' rights.