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The Nusantara Real Work Lecture on Religious Moderation is a priority program of the Indonesian Ministry of Religion focusing on community service through collaboration with Religious Universities in realizing religious moderation at KKN locations. In this case, Tewang Rangkang Village became the selected village by the Ministry of Religion by implementing a competition program, namely the organizer of the Christian Guidance Committee for Religious Moderation to become a Religious Moderation Village. The aim of the NMB KKN is to strengthen the religious values of the Tewang Rangkang Village community through the main and superior work program of group IX of the Nusantara KKN Religious Moderation. The NMB KKN implementation method uses a type of research and service, namely PAR Participatory Action Research or action research involving the community, the Tewang Rangkang Village government and the Elementary School and Junior High School Education sectors in facing the excesses of globalization with a lack of community participation in religious activities and a lack of ability to realize moderation. religious. The results of the NMB KKN for 40 days showed that Tewang Rangkang Village had become a Religious Moderation Village by being able to implement the 4 pillars of religious moderation, namely diversity based on ideology, non-violence, tolerance and accommodating local culture. Based on the main and superior work program of Group IX, there is the principle of sustainable development as one of the elements of PAR. Furthermore, the results of NMB Group IX KKN can have an impact on all parties involved through the socialization of religious moderation at the educational levels of SDN 1 Tewang Rangkang, SDN 2 Tewang Rangkang, SMPN 2 Tewang Sangalang Garing and the output obtained, namely inter-religious religious competitions (Islam, Christianity, Hinduism). so as to create harmony between religious communities which is an embodiment of the values of religious moderation at the KKN location in Tewang Rangkang Village, Tewang Sangalang Garing District, Katingan Regency.  

The purpose of this study was to identify and analyze the impact of audit opinion and audit delay partially on the quality of financial statements, with profitability variables as moderating. This research was conducted at Islamic commercial banks registered with the financial services authority during the period 2018-2022. This type of research uses a quantitative approach, the research population involves a total of 11 Islamic commercial banks. The sample in the study was selected using purposive sampling method, which resulted in 11 samples with observations for 5 years. Hypothesis testing in this study used a panel data regression model with the Fixed Effect Model (FEM) approach and for testing the moderation variable using the MRA (Moderated Regression Analysis) model. The results of this study indicate that the partial results of audit opinion have a positive and significant effect on the quality of financial statements, while audit delay has a negative and significant effect on the quality of financial statements, while profitability is unable to moderate the effect of audit opinion on the quality of financial statements. Meanwhile, profitability is not able to moderate the effect of audit delay on the quality of financial statements.  

Religious moderation plays a crucial role in Indonesia, a society with diverse beliefs and religious backgrounds. Religious leaders, with government support, strive to prevent violence and intolerance in Indonesia. One approach used is interfaith moderation. The concept of moderate Islam becomes a significant religious perspective in addressing diversity in Indonesia. To strengthen the role of Islamic schools (madrasah) in combating radicalism and extremism, religious moderation needs to be incorporated into the madrasah curriculum. The aim of this approach is to mediate between two extreme poles while emphasizing the importance of internalizing religious teachings on one side and understanding the context of religious texts on the other side. To examine this issue, the research was conducted using qualitative methods, particularly a case study. This method aims to find meaning, investigate processes, and gain in-depth understanding of individuals, groups, or situations. In analyzing the data, the researcher applied an interactive model. Data analysis activities include data reduction, data presentation, conclusion drawing, and verification. The research results indicate that religious moderation instilled in students at Madrasah Tsanawiyah Al-Khairat Kwandang, North Gorontalo Regency, not only occurs in formal settings but is also integrated into every learning session. One form of moderation practiced by students is providing advice to fellow students, fostering a sense of care among them.

This purpose  of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on environmental disclosure. Profitability, have no effect on environmental disclosure.    

The purpose of this study is to determine the effect of tax planning size, multinationality and intangible assets with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria, 8 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the study partially show that tax planning has a positive effect on Transfer Pricing decisions. Multinatinality negatively affects Transfer Pricing decisions. Intangible assets have no influence on Transfer Pricing decisions.

Digital financial services provided by fintech companies operate or make use of digital technologies. One of the banks that has offered digital fintech-based services are Bank Muamalat KCP Medan Baru. These services include virtual account services, cash management systems, online banking, m-banking (M-DIN), and ATMs. the necessity of putting into practice marketing tactics that increase client happiness and faith in these services. The purpose of this study is to identify the Bank Muamalat KCP Medan Baru's digital fintech-based marketing strategy for customer service. At Bank Muamalat KCP Medan Baru, this kind of research is considered field research. This study is descriptive qualitative in nature. Interviews and documentation were used to obtain data. The key data sources used were interviews with Bank Muamalat sub-branch managers, customer care representatives, and consumers KCP Medan Baru, whereas secondary sources are drawn from written works or other types of documentation to supplement primary data. According to the research, it is known that Bank Muamalat KCP Medan Baru has applied a number of shari'ah marketing indicators, including a number of marketing mix components. Promotion has dominated marketing tactics throughout the Bank's existence. Brands, services, and procedures produce marketing value. Additionally, Bank Muamalat KCP Medan Baru is inextricably linked to the three key tenets of shari'ah marketing—piety, moderation, and virtue. The Principle of Piety is the one that is used the most frequently. Additionally, Bank Muamalat KCP Medan Baru should assess or enhance its marketing tactics for digital fintech services continuous attempts to increase usage of the system due to the fact that some clients are still unaware of Muamalat's digital fintech offerings, particularly its virtual accounts, cash management systems, and online banking.

Strengthening the values of tolerance and diversity is essential in the life of the nation and state today. Horizontal conflicts based on Ethnicity, Race, Religion, and Class are increasingly influencing the situation. Therefore, it is important to promote genuine tolerance, as seen in Tarusan Danum Village, Katingan District. The purpose of community service there is to strengthen tolerance and diversity which is starting to decline. The method used in this service is PAR (Participation Action Research). The results show that in Tarusan Danum Village, in difficult situations, people help each other regardless of religion. Gotong-royong in cleaning public cemeteries is also carried out regardless of religious differences, because people see all religions as part of God's creation. This mutual help increases harmony between religious communities and promotes moderation and tolerance in religion. This service succeeded in strengthening religious moderation, strengthening tolerance, and building togetherness among people of various religions in Tarusan Danum Village

Islam is a teaching that reliably shows the meaning of harmony and harmony. The Qur’an is also believed to include this word as al-Salam (a term for Allah the Most Calm), muslim (a person who seeks a peaceful life), silm (harmony itself), Islam (a term for the religion sent by the Prophets). Off lifting Allah’s expression), so that humans live in harmony with themselves, their families, social networks, the grave, until they enter heaven “dār al-salam”. The word welcoming comes from Arabic which means harmony, peace and is used mainly as an explanation of respect. It conveys the meaning of a sense of security, but contains the essence of being free from all dependence and tension, so that life feels calm, serene and safe. Greetings are one of the opening expressions in communication. How can communication run smoothly, let alone build harmony between religious communities, if greetings as a means of greeting non-Muslims are prohibited? The East Java MUI’s appeal, which was addressed specifically to officials not to say interfaith greetings at official events, has become controversial and polemic. In many circles. From cyberspace to the real world, this issue is widely discussed. Apart from the many parties who are against this appeal, there are also quite a few parties who are pro.

This study aims to determine the effect of price, service quality, consumer trust on usage decisions with customer satisfaction as a moderation for online transportation services, in this case Go Car. The population in this study are all customers who have used Go Car online transportation services. The sampling technique in this study was accidental sampling or accidental sampling so that there were 95 respondents. This study uses statistical tools, namely SmartPLS and Microsoft Excel as tabulation data processing. The results showed that during a pandemic, people chose to stay at home, and would only travel in very important conditions. So that consumer trust is one of the factors that can influence the decision to use Go Car online transportation services

This study aims to analyze the effect of liquidity, profitability, free cash flow that can affect debt policy in Manufacturing Companies in the Goods and Consumer Sector listed on the Indonesia Stock Exchange in 2019-2022. This study uses a quantitative approach with data sources derived from secondary data in the form of financial statements. The population in this study is manufacturing companies in the goods and consumption sector with the number of samples used is as many as 22 companies with the purposive sampling method. Technical data analysis used simple linear analysis and Moderated Reggression Anaylisis (MRA) using SPSS tool version 25. The results of this study show that partially liquidity and profitability have a negative  and significant effect on dividend policy, variable free cash flow has a positive and significant effect on debt policy. Dividend policy variables as variables cannot strengthen the relationship of liquidity  to debt policy, profitability to debt policy, and free cash flow to debt policy.

Companies must struggle to survive and be the best, this encourages companies to use various strategies and innovations to prevent bankruptcy in the laws of law there are gaps that can be utilized by taxpayers to reduce the tax burden that must be paid. One of them is tax avoidance. The purpose of this study is to determine the effect and explain profitability, leverage on tax avoidance with sales growth as moderation variables in consumer goods companies listed on the Indonesia Stock Exchange for 2020-2021. Types of research approaches are quantitative, with a population of 4 companies and 32 data samples The quarterly financial uses using purposive sampling for sample determination. Data analysis techniques conducted with descriptive statistical analysis, testing of panel data regression estimation models, classical assumption tests, multiple linear analysis, t-test, and moderation regression analysis. The results of this study were obtained that the partial profitability variable had a significant effect on tax avoidance and partially leverage had no significant effect on tax avoidance. The results of moderation regression analysis obtained by the results of sales growth instead of the moderation variable between profitability and leverage of tax avoidance.

Pendahara Village is one of Tewang Sangalang Garing Subdistrict with religious diversity. The existence of school institutions at various levels is a strategic place to regarding a life of moderation through national commitment and tolerance. Pendahara Village can produce superior human resources in the lives of religious communities. There is a need to empower the Pendahara community through educational institutions in Pendahara Village. It is hoped that Saung Moderasi can encourage all components of school institutions in community life to increase national commitment and tolerance as a region that is Bhinneka Tunggal Ika and known to the wider community. This community service activity aims to determine the effectiveness of implementing Saung Moderation in increasing national commitment and tolerance through educational institutions in Pendahara Village. This research uses the Participatory Action Research (PAR) method. The result of this service is that Saung Moderasi activities contribute to Pendahara Village through educational institutions to build national commitment and tolerance in community life.

The aims of this research are (1) to find out how PAI teachers instill the value of religious moderation through PAI subjects in class 6 of SDN 08 Suro Bali (2) to find out the supporting and inhibiting factors in instilling the value of religious moderation in class 6 of SDN 08 Suro Bali. The type of research used is qualitative research. The data sources in the research were Islamic religious education teachers and 6th grade students. The research instruments used were observation guidelines, interview guidelines and documentation. The data analysis techniques used are data reduction techniques, data presentation, and data verification. The research results found that religious moderation means a middle way of religion. With religious moderation, a person is not extreme and does not go to extremes when carrying out the teachings of his religion. Being moderate is enough to respect others and not disturb each other. (1) The way PAI teachers instill the value of religious moderation through PAI subjects in class 6 at SDN 08 Suro Bali is by using lecture, demonstration, discussion, question and answer and project assignment methods by providing understanding, experience, examples and material knowledge to the students. students, then creating an attitude of mutual respect and respect, not differentiating between students of different religions, ethnicities, races, cultures and religions, not differentiating between students' abilities when studying, educating students to always love and care for each other, prioritizing good deliberation or discussion in students, do not use violence, are always friendly, polite, behave well towards teachers and other friends.

This study aims to examine the effect of company size and profitability on dividend policy with debt policy as a moderating variable (IDX30 companies listed on the Indonesian stock exchange in 2018-2022). The research method used in this study is quantitative research and uses secondary data collection techniques in the form of an annual report. The sample in this study was selected using a purposive sampling method and a sample of 15 IDX30 companies was obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis and moderated regression analysis. The results of this study indicate that firm size has no effect on dividend policy, and profitability has an effect on dividend policy. Moderation of debt policy weakens the effect of company size on dividend policy. And in moderation the debt policy is not able to weaken the effect of profitability on dividend policy. The coefficient of determination (adjusted R Square) is 0.330 which indicates that company size and profitability on dividend policy is 33% while the remaining 67% (100% - 33%) is influenced by variables outside the research model. After adding debt policy as a moderating variable, the coefficient of determination decreases to 0.321. From these results it can be interpreted that 32.1% of the dividend policy can be explained by the variable company size and profitability with debt policy. While the rest, namely 67.9% (100% - 32.1%) is explained by variables outside the study

This study aims to determine the effect of love of money (X1), Machiavellian (X2), tax rates (X3), understanding of taxation (X4) and self-assessment system (X5) on tax evasion (Y) and tax sanctions (Z) as moderating variable, for individual taxpayers who are active and registered at the Kediri Primary Tax Office in 2023. The analysis technique in this study uses multiple linear regression analysis with moderating variables (MRA). The sampling technique uses random sampling and determines the number of samples of 100 WPOP obtained from the calculation of the Slovin Formula. The results of the study show that love of money, Machiavellianism, tax rates, understanding of taxation and the self-assessment system have a positive and significant effect on tax evasion. The test results of the variable moderation of tax sanctions are able to weaken the Machiavellian influence, tax rates and understanding of taxation on tax evasion actions, while the role of moderation of tax sanctions in the influence of love of money and self assessment systems on tax evasion actions is able to strengthen.    

This article is the result of research from online media and several book references. To answer the problem regarding the placement of wearing baju kuning (Malay) in schools in the Bengkalis district in terms of religious moderation. The baju kuning is one of the traditional clothes of the Malay community, both in Indonesia, Brunei Darussalam, Malaysia, Singapore and southern Thailand. The baju kuning is often associated with traditional clothing because the traditional baju kuning is generally used for events related to custom, both for men and women. The use of traditional Malay baju kuning in the Riau region is supported by the Pekanbaru City Regional Regulation No. 12 of 2001 concerning the use of Malay clothing in the education environment for civil servants, private/regional-owned enterprises. The implementation of this regional regulation requires that students and employees in Riau wear special clothes in traditional Malay brackets on Fridays. In terms of religious moderation, in terms of religious moderation, the general public sometimes assumes that the Malay baju kuning is a religious identity. In fact, the Malay clothes in brackets are traditional clothes or traditional clothes from the Malay tribe in Riau. And they have a great sense of tolerance so there is no problem when they are advised to wear the baju kuning on Friday at schools where Muslims wear headscarves and caps while non-Muslims don't use them.

This study aims to analyze and prove the effect of brand love on brand loyalty through self-esteem and susceptibility to normative influence as moderating variables. This research was conducted on consumers who used iPhone products at least twice. The data used in this study is primary data obtained by distributing questionnaires to consumers who use iPhones in the city of Padang. The data analysis technique used in this study is the Structural Equation Model (SEM). Data processing is done with Partial Least Square (PLS). Based on the results of testing the hypothesis that has been done, it was found that brand love has a positive effect on brand loyalty. In addition, self-esteem and susceptibility to normative influence also affect consumer brand loyalty to iPhone products in Padang City. The results of the indirect influence test show that self-esteem and susceptibility normative influence are able to mediate the relationship between brand love and consumer brand loyalty in using iPhone products in Padang City.  

This study aims to examine the effect of Ownership Institutional, Leverage, and Size Board Commissioner on CSR disclosure with Company Size as variable moderation. Population in this study is company Mining listed on the Indonesia Stock Exchange in 2019-2022, Samples obtained as many as 48 of 12 companies, taking sample use technique Purposive Sampling. Data used on study This is secondary data. Data analysis study this using an alternative structural equation modeling (SEM) using SmartPLS. The results of this study show Size Board Commissioner have a positive significant on CSR disclosure with level significant of 0,041<0,05. Institutional Ownership and Leverage have no effect on CSR disclosure. Company size cannot moderate Institutional Ownership, Leverage and Board of Commissioners Size on CSR disclosure.  

  All forms of violence and crime, including intolerance, bullying and sexual violence, are not appropriate in an educational setting. So it is necessary to take concrete steps from the school to eradicate these three behaviors from the educational environment. Through a phenomenological approach to the declaration of the three grave sins of education, the results of the study reveal: that religious moderation can be a solution to overcoming the three great sins of education: intolerance, bullying, and sexual violence. By making religious moderation an educational strategy in schools, these three grave sins can be prevented and removed from the educational environment. This research contributes to the development of the school curriculum, especially the cognitive development of adolescents as well as the prevention and treatment that must be carried out.

Khatmil Qur'an is a culture in various Islamic boarding schools that study the Qur'an, but the agenda of each pesantren is different in line with the tradition of the pesantren. Interestingly at the Al-Asy'ariyyah Islamic boarding school, there is a cultural carnival that presents various cultural attributes from various regions in Indonesia. So this article aims to find answers to the big question, "how is Islamic education based on religious moderation through expressions of cultural carnivals on the haflah khatmil Qur'an agenda at the Al-Asya'ariyyah Islamic Boarding School, Wonosobo". Through field research it was found that the cultural carnival at the al-Asy'ariyyah Islamic boarding school was used as a strategy for the pesantren to provide education to the community, that cultural essences needed to be preserved because they conflicted with religion. The fact that the Koran actually instructed the Prophet Muhammad to teach Islam in a gentle and tolerant way. Thus, the expression of cultural carnivals in Islamic boarding schools is the maturity of the scholars in presenting the Qur'an and hadith as part of the embodiment of religious moderation-based education.