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The flash floods and landslides in Central Aceh Regency are hydrometeorological disasters resulting from the interaction between natural factors and environmental conditions, such as extreme rainfall and declining ecological capacity due to land-use changes. In this context, community service activities conducted by law students of Universitas Islam Negeri Sumatera Utara function not only as humanitarian responses but also as a medium for social learning in internalizing the values of religious moderation based on local wisdom. This study aims to examine the role of students in disaster response and how these values are internalized through interactions with the Gayo community. This research uses a qualitative approach with a descriptive-participatory design. Data were collected through participatory observation, informal interviews, and documentation during activities in disaster-affected areas, and analyzed through data reduction, presentation, and conclusion drawing. The findings show that these activities contributed to both physical recovery and social-psychological support, including trauma healing. Local wisdom values such as deliberation, mutual cooperation, and social solidarity act as social capital in strengthening community resilience and reflect religious moderation in daily life. Overall, this approach integrates academic knowledge, humanitarian values, and religious moderation while fostering students’ social awareness, empathy, and commitment

Business success is often influenced by various external and internal factors, including Government Support and Entrepreneurial Attitude from business actors. This study aims to analyze the influence of Government Support on Business Success on business actors in Surabaya, focusing on Entrepreneurial Attitude as a moderation variable. A quantitative approach was used in this study, involving a survey of 250 MSMEs in Surabaya as a research sample. Data was collected through questionnaires and analyzed using the SEM model with the Smart PLS data processing tool to determine the extent to which Entrepreneurial Attitude mediates the relationship between Government Support and Business Success. The results of the study show that Government Support has a significant positive influence on Business Success. In addition, Entrepreneurial Attitude strengthens this positive influence, where business actors with a high Entrepreneurial Attitude tend to be more able to take advantage of Government Support to achieve business success. These findings emphasize the importance of developing an Entrepreneurial Attitude in strengthening the effectiveness of Government Support for business actors. The practical implications of this study indicate that government policies should consider aspects of developing Entrepreneurial Attitude to encourage sustainable Business Success.

This study aims to examine the challenges and opportunities in the role of Catholic religious instructors related to religious moderation in the Riau Islands Province. Religious moderation has become a crucial issue in maintaining social harmony amidst the pluralism of Indonesian society. The Riau Islands Province, with its diversity of religions and ethnicities, presents unique dynamics in the context of tolerance and coexistence. Catholic religious instructors play an important role in promoting the values of moderation, tolerance, and interreligious dialogue, but they face various challenges, such as limited resources, skills, and policy support. This research employs a qualitative method with a case study approach. Data were collected through in-depth interviews with Catholic religious instructors, religious leaders, and local communities, as well as document analysis of related religious policies in the region. The study results indicate that the main challenges faced by Catholic religious instructors include limited access to training on religious moderation, and insufficient infrastructure and logistical support in remote areas. On the other hand, there are significant opportunities to strengthen the role of Catholic religious instructors, particularly through interreligious collaboration and increasing understanding of religious moderation values relevant to the local context. The study suggests the need to enhance the competence of religious instructors through continuous training, and to increase synergy between the government and religious institutions to facilitate dialogue and cooperation among religious communities. In this way, the role of Catholic religious instructors can be optimized to support religious moderation and create harmonious religious life in the Riau Islands Province.

This study aims to examine the challenges and opportunities in the role of Catholic religious instructors related to religious moderation in the Riau Islands Province. Religious moderation has become a crucial issue in maintaining social harmony amidst the pluralism of Indonesian society. The Riau Islands Province, with its diversity of religions and ethnicities, presents unique dynamics in the context of tolerance and coexistence. Catholic religious instructors play an important role in promoting the values of moderation, tolerance, and interreligious dialogue, but they face various challenges, such as limited resources, skills, and policy support. This research employs a qualitative method with a case study approach. Data were collected through in-depth interviews with Catholic religious instructors, religious leaders, and local communities, as well as document analysis of related religious policies in the region. The study results indicate that the main challenges faced by Catholic religious instructors include limited access to training on religious moderation, and insufficient infrastructure and logistical support in remote areas. On the other hand, there are significant opportunities to strengthen the role of Catholic religious instructors, particularly through interreligious collaboration and increasing understanding of religious moderation values relevant to the local context. The study suggests the need to enhance the competence of religious instructors through continuous training, and to increase synergy between the government and religious institutions to facilitate dialogue and cooperation among religious communities. In this way, the role of Catholic religious instructors can be optimized to support religious moderation and create harmonious religious life in the Riau Islands Province.

This research was conducted to design Plaza Utama Al-Amin Living Lab and Industrial Park in Sampe Cita Village, Kutalimbaru District to fulfill the space needs and requirements. The design of Al-Amin Main Plaza Living Lab and Industrial Park in Sampe Cita Village, Kutalimbaru District can create the flexibility of the desired space and shape. Plaza is a word derived from Spanish which has a meaning related to “field”. Plaza can be described as an open space for the public (public space) that can be found in urban areas or a region. Sustainable architecture, also known as green architecture, is an architectural concept that seeks to minimize the negative impact of the building environment with efficiency and moderation in the use of materials, energy, and development space and ecosystem at large. The development of Al-Amin Living Lab and Industrial Park is adjusted to the plans and concepts that have been made. The detailed design of the area to be created must follow the rules of the concept of sustainability and local wisdom. Every building that will be built in this area must have an environmentally friendly and energy-efficient concept. The design of the Main Plaza of Al-Amin Living Lab and Industrial Park follows the rules of sustainable architectural design. This is shown by the use of environmentally friendly materials and designs that are in harmony with the environment. The design concept of the Main Plaza of Al-Amin Living Lab and Industrial Park also refers to the masterplan of the area that has been made before.

This research aims to determine the influence of the bystander effect, whistleblowing and locus of control on accounting fraud with love of money as a moderation variable. The data collection method was carried out using a questionnaire. The research subjects were employees of the Gresik Regency Regional Apparatus Organization (OPD). The total sample processed was 100. The data in this research was obtained using PLS-SEM. The result of this research show that the bystander effect and whistleblowing variables have a positive and significant effect on accounting fraud, while locus of control has a negative and significant effect on accounting fraud. The love of money variable moderates the influence of bystander effects on accounting fraud, but love of moneuy variabel does not moderate the influence of whistleblowing and locus of control on accounting fraud.

The purpose of this research is to understand that the current development of technology has brought about a phenomenon known as flexing. People who frequently show off their wealth, possessions, and achievements on social media are referred to as flexing. This study employs expert theories related to the spirituality of modesty, particularly A. Setyo Wibowo's theory, which emphasizes sophrosyne (moderation). Modesty teaches individuals to live sufficiently, without excess. The study uses a qualitative research method with a phenomenological approach. Data collection techniques include observation and in-depth interviews. The findings of this study suggest that the phenomenon of flexing should be addressed through the spirituality of modesty by practicing gratitude in all circumstances, learning self-control, and living with love. Thus, society and social media users are encouraged to always embrace the spirituality of modesty.

The relationship between religious moderation and the first precept of Pancasila is that every religious person believes that the God they worship is One or one, but the general public of Indonesia does not know very well the religion other than the one he adheres to. The problems that arise due to the ignorance of the community make the author interested and motivated to provide an understanding of this through this article. The method used in the study is a qualitative method with a case study approach. Each religion has its own meaning regarding the One Godhead, every religion in Indonesia has similarities regarding the meaning of God Almighty. This concept of divinity is relevant to the First Precept of Pancasila. The first precept of Pancasila as one of the foundations for religious moderation has clearly represented various religions in Indonesia, not just dominating one religion. This shows how Indonesia's ideology.

For a company to achieve its goals, the human resource aspect must be competitive. Human resource performance is the spearhead of this achievement. Therefore, the company must provide work comfort to employees so that their performance is optimal and maximum. The purpose of this study aims to analyse the extent of the effects of job increments and remuneration on job performance through job comfort. The effect of job increments and remuneration on job comfort directly or indirectly through moderating variables. The population in this study totalled 136 people. With 120 respondents taking the sempel. The sampling technique uses proportional random sampling method. The data analysis method uses Structural Equation Modeling (SEM). The results of the study are job increments affect job comfort, remuneration affects job comfort, job increments affect job performance, remuneration affects job performance, job comfort affects job performance, job increments have no effect on job performance through job comfort, remuneration affects job performance through job comfort.

Religious moderation, rooted to the Arabic concept "al-wasathiyah", is an important approach to addressing diversity. Its application aims to provide a real-life example of how religious moderation can be manifested in the modern age, and it explains how to reinforce religious moderation in the midst of differing views in Islam. In the village of mulyosari, practicing islamic moderation harmoniously works. The celebration of the glorious hut of mulyosari isa concrete proof, in which all citizens are involved without regard for their religious or islamic organization. This qualitative study presents detailed and narrative results from various perspectives, showing the positive effect of moderate religious application in the mulyosari village. Such activities as communal prayer involving an entire community of diverse religious backgrounds, as well as praying, provide insight into religious moderation and enhance cooperation between islamic organizations

The socialization program "Stop Bullying: Stop the Hate and Let's Spread the Love" is part of the Real Work Lecture (KKN) activities carried out at SMP Negeri 1 Wonotunggal, Wonotunggal Village, Wonotunggal District, Batang Regency. This program aims to increase students' awareness of the dangers of bullying and promote a harmonious friendship environment without violence. Through lecture methods, discussions and interactive activities such as positive affirmation and express yourself sessions, students are encouraged to understand the impact of bullying and how to prevent it. The implementation of the values of religious moderation in this program emphasizes the importance of respecting differences, rejecting violence, and building solidarity among students. The results of this program show active participation from students and support from the school in efforts to prevent bullying, with the hope of creating a safe and comfortable school environment for all students.

Harjowinangun Timur Village is a village located in Tersono District, Batang Regency, Central Java Province, Indonesia. Harjowinangun Timur Village has a livelihood in agriculture and the majority of the people of Harjowinangun Timur Village work as farmers, farm laborers, and factory workers. Waste is one of the problems that occurs in Harjowinangun Timur Village. Waste is something that cannot be avoided and is difficult to solve, in an effort to reduce the waste population, the first thing to do is to increase public awareness about the dangers of waste. Therefore, the UIN Walisongo Religious Moderation Community Service (KKN) group has one work program that has urgency regarding this problem, namely conducting socialization of waste and the impact of waste on the environment to create a clean and healthy environment. With the socialization program of waste and the impact of waste on the environment to create a clean and healthy environment in Harjowinangun Timur Village, it is hoped that the environmental conditions of Harjowinangun Timur Village will improve and can overcome the waste problem in Harjowinangun Timur Village

Poorly managed social media can lead to the dissemination of inaccurate information, as well as radicalization and social conflict. Therefore, an appropriate intervention is needed to build a society that is wise in using social media, especially among students of SDN Pejambon, Warungasem, Batang. The purpose of this program is to improve media literacy and develop religious moderation skills in the use of social media among students. The method used is Participatory Action Research (PAR), which involves the community actively in every stage of the activity. Based on the results of problem formulation, a Community Service (PKM) strategy was developed to overcome these challenges. The program succeeded in increasing media literacy and awareness of religious moderation among students. The implication is that this program can be a model for other schools in building a social media-wise society in the digital era.

The Indonesian nation consists of various religions, cultures, races, and tribes, or what can be called multicultural. In society, we are required to appreciate and respect the differences that exist in this country. The purpose of this paper is to discuss the Kalang Obong culture that can coexist with the Muslim community. In essence, Kalang Obong is held in a death ceremony. The conclusion of this research is that living in a nation and state that consists of various cultures, must have the awareness to respect and maintain the Kalang Obong Tradition. A tolerant attitude in religious moderation is needed by every citizen and community leader for the realization of peace.

Indonesia's economic and social transformation has been significantly reinforced by the implementation of the Quick Response Code Indonesian Standard (QRIS) through digitalization. This research investigates the impact of the implementation of QRIS on the digitalization of MSMEs in the promotion of religious moderation and the establishment of social harmony. This research discovered that the adoption of QRIS not only enhances transaction efficiency and financial inclusion, but also fortifies social interactions among individuals from a variety of backgrounds, through surveys and direct assistance to 30 MSMEs in Pudakpayunh Village. The findings indicate that QRIS plays a role in the reduction of economic inequality, the enhancement of welfare, and the reinforcement of ethical values in business, all of which contribute to the establishment of a more harmonious and moderate social life. As a result, the implementation of QRIS is not only pertinent in an economic context, but also as a means of enhancing social cohesion and diversity in Indonesia.

The art of Karungut and traditional Dayak music, rich in values of togetherness, tolerance, and cultural wealth, has the potential to be an effective tool for instilling the spirit of religious moderation in the younger generation. This project focuses on integrating Karungut art as a medium for education and character building that is moderate, tolerant, and respectful of diversity. The main goal of this initiative is to increase the awareness and understanding of the youth in Tewang Darayu Village about the importance of religious moderation through Karungut art. Additionally, the program aims to preserve traditional Dayak art so it can continue to be passed down to future generations. The method used in this project is Participatory Action Research (PAR), which emphasizes the active participation of all community members. The first step involves socialization and Focus Group Discussions (FGD) with village officials, religious leaders, traditional leaders (Pisur), and the general public to identify their needs and expectations for this program. This project has achieved several positive outcomes. First, there has been a significant increase in the understanding and awareness of the younger generation regarding the importance of religious moderation. Second, Karungut art and traditional Dayak music have regained a place in the hearts of the community, especially among the younger generation. Third, this program has also strengthened social bonds in Tewang Darayu Village, as it involved the active participation of various community members, from village officials and religious leaders to traditional leaders and the general public. Thus, this program has not only succeeded in preserving Karungut art but also in building a more moderate and tolerant community.

The purpose of this study was to determine the effect of the significance of word of mouth and product quality on customer satisfaction with price as a moderating variable on Omah Wedangan customers in Mojosongo Surakarta. Quantitative research type. The data sources used are primary data and secondary data. The sampling technique in this study used purposive sampling technique, which is a sampling determination technique with certain considerations. The number of samples used in this study was 100 respondents. The instrument testing technique used validity and reliability tests, classical assumption tests consisting of multicollinearity tests, autocorrelation tests, heteroscedasticity tests and normality tests. The data analysis technique used in this study was descriptive analysis, multiple linear regression analysis with moderating variables, t-test, F-test, and R2 test and moderation test. The results of this study indicate that the t-test obtained a ρ-value (significance) = 0.003 <0.05, meaning that word of mouth has a significant effect on Y (customer satisfaction). The ρ-value (significance) = 0.000 <0.05 means that product quality has a significant effect on Y (customer satisfaction. The ρ-value (significance) = 0.000 <0.05 means that price has a significant effect on Y (customer satisfaction). The F test shows an F count value of 207.158 with a significance value (p.value) of 0.000 <0.05, meaning that the model is right in predicting the effect of X1 (word of mouth), X2 (product quality) and Z (price) on Y (customer satisfaction). The results of the determination coefficient test (adjusted R Square) are 0.862, meaning that the amount of contribution of the influence of the independent variables X1 (word of mouth), X2 (product quality) and Z (price) is 86.2%. The rest (100% - 86.2%) = 13.8% is explained by other variables outside the model, such as location, service, comfort and cleanliness. Test results moderation 1 (b) is negative, meaning that price weakens the influence of word of mouth on customer satisfaction. The significance value (p-value) of the interaction X1Z (moderation 1) = 0.071 > 0.05 is obtained, meaning that price does not moderate the influence of word of mouth on customer satisfaction. Moderation 2 (b) is negative, meaning that price weakens the influence of product quality on customer satisfaction. The significance value (p-value) of the interaction X2Z (moderation 2) = 0.003 < 0.05 is obtained, accepted, meaning that price moderates the influence of product quality on customer satisfaction at Omah Wedangan in Mojosong Surakarta.

This study was conducted to examine the influence of good corporate governance with proxies by managerial ownership, institutional ownership and independent commissioners as well as corporate social responsibility with profitability as a moderation variable on company value. The sample selection technique in this study uses purposive sampling and was obtained from 11 retail companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis used in this study is multiple linear regression analysis using  SPSS software version 27. Based on the results of the study, it can be concluded that managerial ownership and CSR have no effect on company value, institutional ownership and independent commissioners have a positive effect on company value, profitability cannot moderate the influence of managerial ownership and CSR on company value, and profitability can weaken the influence of institutional ownership and independent commissioners on company value.

This study was conducted to examine the influence of GCG and CSR on company value with company size as a moderation variable. The sample selection technique in this study uses the purposive sampling  method and was obtained from 20 transportation and logistics companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period. The data analysis used in this study is multiple linear regression analysis using  SPSS software version 25. Based on the results of the study, it can be concluded that managerial ownership and institutional ownership have no effect on the company's value, while the independent board of commissioners and CSR have a positive effect on the company's value. The size of the company is able to moderate managerial ownership and institutional ownership on the value of the company, but it is not able to moderate the influence of the independent board of commissioners and CSR on the value of the company. It is recommended that researchers further add other factors that affect the value of companies, as well as expand the scope of companies so that the sample will be more and more.

This study discusses the application of religious moderation in an effort to build a peaceful and tolerant community in Tewang Kadamba Village, Central Kalimantan. This village is known for its cultural and religious diversity, where the Dayak Kaharingan tribe is the majority of the population while Hinduism, Islam, and Christianity live side by side harmoniously. However, there are challenges related to the lack of motivation in worship activities and the shortage of Islamic religious teachers in the village. This is a serious concern because it can affect the social and religious life of the community. The Tewang Kadamba Village KKN Team took the initiative to empower the community through strengthening religious values ​​by involving the younger generation and cadres in the religious teaching program. This program is expected to encourage positive changes in religious life and social life in the village. This study uses the Participatory Action Research (PAR) method and literature study, with the aim of evaluating the effectiveness of the religious teaching program in improving the understanding and practice of religious moderation values ​​among the Tewang Kadamba Village community. It is hoped that the results of the study can provide useful suggestions for the development of religious teaching programs in Tewang Kadamba Village, so that they can support the formation of a religious, tolerant, and peaceful society