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Background: In the domain of corporate governance, the separation of ownership and control generates significant agency conflicts, primarily manifesting as Earnings Management (EM). Traditional reactive auditing methods fail to detect manipulation concealed within unstructured data, leading to high agency costs and diminished stakeholder trust. Objective: This study proposes an "AI Proactive Monitoring Model" utilizing Generative Artificial Intelligence to fundamentally enhance the monitoring mechanisms of Agency Theory. Methods: The research employs a qualitative conceptual framework analysis. It synthesizes Agency Theory with the Technology Acceptance Model (TAM) and Systemic Risk Theory to construct a novel strategic governance model. Results: The proposed model shifts governance from periodic sampling to real-time, continuous analysis of total data populations. By cross-referencing structured financial data with unstructured communications (e.g., emails, contracts), the system generates "Risk Narratives" that contextualize anomalies and flag opportunistic behavior immediately. Conclusion: The integration of AI significantly reduces information asymmetry and moral hazard by creating a "panopticon" effect. However, successful implementation requires distinct regulatory frameworks to manage the systemic risks associated with algorithmic reliance.

Pancasila as the foundation of the state and the national ideology of Indonesia, has a very important function in shaping the moral values, ethics, as well as the attitudes and behavior of state officials. However, the reality of the persistent prevalence of corruption cases reflects a gap between the values contained in Pancasila and the practices of national and state life. This article aims to examine the implementation of Pancasila values in efforts to prevent and address corruption cases in Indonesia. The research method used is a qualitative approach with a literature review method, conducted through an examination of laws and regulations, scientific journals, and various relevant literary sources. The discussion results show that each principle of Pancasila contains anti-corruption values, such as belief in God that instills honesty, humanitarian values that uphold justice, the value of unity that rejects the interests of certain groups, democratic values that emphasize trustworthiness, and the value of social justice for all Indonesian people. However, the implementation of these values has not been carried out optimally due to weak law enforcement and low moral awareness. Therefore, efforts are needed to strengthen Pancasila education, improve the integrity of state officials, and build a collective commitment to realize clean and just governance.

This study examines the dynamics of Buddhist religious counseling services in North Kalimantan Province in the post-pandemic period, particularly focusing on satisfaction levels and the distribution of counselors across districts. Using a quantitative approach with descriptive and correlational designs, the study involved a population of 9 Buddhist counselors and 3,993 congregants, with 98 selected respondents. Satisfaction levels were measured using the SERVQUAL framework, which evaluates service quality through five key dimensions. Findings show an overall satisfaction score of 3.65 (out of 5), categorized as “satisfied.” The highest rating was in the assurance dimension, reflecting public trust in counselor competence. However, empathy and responsiveness dimensions scored lower, especially in regions with few or no assigned counselors. A Pearson correlation analysis yielded a weak positive relationship (r = 0.214) between counselor-to-congregant ratios and satisfaction scores, emphasizing that equitable distribution is more crucial than sheer numbers. This research underscores the urgent need for needs-based distribution policies and hybrid service strategies that combine digital and in-person modalities. The results offer important policy implications, highlighting that spiritual service equity contributes to social cohesion and emotional well-being, especially in pluralistic and geographically dispersed regions.

The rapid development of e-commerce as part of the broader digital transformation has introduced various new forms of transactions that were not explicitly recognized in classical Islamic jurisprudence. These include digital contracts, non-physical goods, cloud-based services, and electronic payment systems. Such innovations present a range of legal challenges, particularly concerning the validity of contracts, the legal status of digital products, the permissibility and security of electronic payment methods, and the protection of consumers in online transactions. To address these challenges, Islamic scholars have increasingly turned to ijtihad the process of independent reasoning and interpretation—as a methodology capable of providing legal solutions for contemporary issues. This study employs a qualitative approach, primarily through literature review, to examine the foundational principles of ijtihad, various methodological tools, and their applicability to different aspects of e-commerce transactions. The findings demonstrate that ijtihad methods, including qiyās (analogical reasoning), istislāh (consideration of public interest), istihsān (juridical preference), and ‘urf (customary practice), enable Islamic law to remain adaptive and flexible, while still oriented toward justice and public welfare. By applying these methods, Islamic jurisprudence can provide legal certainty, uphold fairness, and ensure that e-commerce practices align with Shariah principles, ultimately fostering trust and ethical behavior in the digital marketplace.

This study aims to analyze the legal accountability of three judges of the Surabaya District Court who were proven to have been involved in bribery practices during the examination process of a case that resulted in the acquittal of Gregorius Ronald Tannur, the son of Edward Tannur, a former member of the Indonesian House of Representatives from the National Awakening Party (PKB). The study focuses on identifying the forms of legal responsibility that may be imposed on judges who receive bribes, as well as examining the abuse of judicial authority that influenced the issuance of the court decision. This research employs a normative juridical method using a statutory and case approach, through an analysis of Law Number 48 of 2009 on Judicial Power, Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 on the Eradication of Corruption Crimes, Decision of the Surabaya District Court Number 454/Pid.B/2024/PN SBY, and the Joint Decree of the Supreme Court and the Judicial Commission of 2009 concerning the Code of Ethics and Guidelines for Judicial Conduct. The findings indicate that judges proven to have accepted bribes may be subject to criminal sanctions in the form of imprisonment and/or fines, ethical sanctions imposed by the Judicial Commission, as well as administrative sanctions in the form of dishonorable dismissal, and that court decisions rendered by judges involved in bribery may be challenged through available legal remedies. This study underscores the importance of strengthening internal and external oversight mechanisms and enhancing transparency in judicial proceedings to maintain and restore public trust in the judiciary.

Presidential Instruction Number 1 of 2025 concerning State Expenditure Efficiency gave rise to a fiscal paradox at the beginning of the new administration, with a cut of Rp306.69 trillion facing a 17.9% APBN deficit for flagship programs such as Free Nutritious Meals, which triggered doubts about public trust, especially students at the University of Jambi affected by the BOPTN adjustment. This study analyzes the influence of student perceptions on the dimensions of effective-efficient (X1) and transparent-accountable (X2) policies on public trust (Y) as an indicator of government legitimacy. A quantitative survey approach was applied to 400 active students at the University of Jambi (proportional random sampling using the Slovin e=0.05 formula), with SPSS multiple linear regression analysis after classical assumption testing, validity (r> r-table), and reliability (Alpha Cronbach's 0.920 (x1); 0.949 (x2); 0.918 (y)). The results show a significant simultaneous effect (F=200.951; sig=0.000), partial X1 is dominant (t=7.116; β=0.162; sig=0.000) and X2 is significant (t=5.532; β=0.110; sig=0.000), with R²=0.503 explaining 50.3% of the variation in trust. The findings confirm the theory of Easton (1965) and Weber (1947) that efficiency performance evaluation shapes trust, so it is recommended that a real-time APBN dashboard, transparent communication to regional PTNs, and fiscal literacy strengthen the legitimacy of good governance.

This study aims to describe and analyze the implementation of contextual Islamic Religious Education (PAI) based on agro-education integrated with Islamic values at SMP Nurul Huda Merakurak. The background of this research is the need for a more practical and contextually relevant PAI learning model that aligns with students’ real-life environments, particularly in agrarian-based schools. This study employs a qualitative approach using a case study method. Data were collected through observation, in-depth interviews, and documentation. The results show that PAI learning is directly integrated into agro- educational activities such as plant cultivation, environmental management, and character building through values such as trustworthiness (amanah), hard work, responsibility, and gratitude. PAI teachers play an active role in connecting Islamic teachings with agro-educational practices through contextual and reflective approaches. This research contributes to the development of a contextual and transformative PAI learning model that is relevant to local potential and students’ spiritual needs. The findings are expected to inspire other educational institutions in designing innovative PAI learning models based on environmental engagement and character development.

This study aims to analyze the application of Think-Pair-Share (TPS) and Group Investigation (GI) cooperative learning strategies as pedagogical innovations in strengthening Islamic values and student learning independence in Islamic Religious Education (IRE) subjects. This study uses a library research method by examining various relevant scientific sources, including cooperative learning theory, the concept of independent learning, and Islamic educational values. The results of the study show that the integration of TPS and GI strategies can create an active, participatory, collaborative, and reflective learning process. Through paired discussions and investigative group work, students are trained to think critically, be responsible, and be able to work together harmoniously. In addition to improving academic understanding, the application of these two strategies also contributes to instilling Islamic values such as ukhuwah (brotherhood), amanah (trustworthiness), and mutual respect. Thus, this learning innovation is not only oriented towards cognitive aspects, but also towards character building and spirituality of students. The findings of this study are expected to be a reference for PAI teachers in developing effective, contextual, and Islamic character learning strategies.

Humans, as creations of Allah SWT, are entrusted with the mandate to prosper the earth; therefore, divine revelations were sent down, culminating in the Qur’an as the ultimate guide for life. Islam, as a universal religion, emphasizes education as a means to achieve a complete and meaningful life. Islamic education, as defined by scholars such as al-Syaebani, Zakiah Drajat, and Muhaimin, is a process of transforming human behavior in personal, social, and environmental contexts based on Islamic values. This study employs a library research method with a thematic tafsir (maudhu’i) approach to examine the Qur’anic foundations of Islamic education. The findings indicate that verses such as QS. Al-‘Alaq [96]:1–5 highlight the importance of literacy as the starting point of education, QS. Al-Mujadalah [58]:11 affirms the elevated status of the learned, QS. An-Nahl [16]:78 emphasizes human innate potential, QS. Luqman [31]:12–19 stresses character education, and QS. Ali Imran [3]:190–191 underscores the integration of spirituality and intellect. Thus, the Qur’anic foundation provides theological, philosophical, and practical bases for the development of Islamic education aimed at forming insan kamil—individuals who are knowledgeable, faithful, and morally upright. QS. Luqman: 13–19 highlights education based on monotheism and morals, where Luqman advises his children to have faith, do good deeds and be patient. QS. Al-Māidah: 67 emphasizes trust and courage in conveying knowledge, as Allah commanded the Prophet to convey revelation without fear

Customer satisfaction has become a major focus in the development of modern services as the role of the service sector in the regional economy increases, including in the city of Balikpapan. However, the literature discussing customer satisfaction models shows conceptual and methodological fragmentation, requiring a systematic synthesis to identify theoretical patterns and current research developments. This study aims to map customer satisfaction models in the service industry through a Systematic Literature Review (SLR) approach using the PRISMA guidelines. A total of 20 articles selected from the last five years were analyzed to identify dominant constructs, methodological approaches, and relevant research trends. The review results show that customer satisfaction models have evolved from traditional service quality-based approaches to models that integrate customer experience, perceived value, trust, and digital dimensions such as personalization and AI-based services. The findings also emphasize the importance of local context, especially in the service sector in Balikpapan, where cultural factors, customer behavior, and the dynamics of city growth influence the structure of satisfaction models. Overall, this study provides a synthesis framework that can be used as a theoretical and practical foundation for designing service quality improvement strategies and developing a further research agenda in the service sector.

Marketing Public Relations is a communication tool that is useful for promoting the advantages of each company's products to increase public trust. Another impact of marketing public relations is creating a positive impression on the public, including towards the Erigo Company. The purpose of this study is to measure the influence of Marketing Public Relations activities on the image of the Erigo company. This study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed online to 75 respondents. The theories used in this study are the Public Relations theory by Edward R. Bernays and the corporate image theory by Kotler and Keller. The results of the analysis show that Marketing Public Relations has a significant influence on the image of the Erigo company, with a contribution of 65.1% and a correlation coefficient value of 0.812, which is included in the very strong category. It can be concluded that Marketing Public Relations carried out by Erigo effectively supports the formation of the company's image among young consumers.

This study aims to analyze the comparison of small business development strategies in improving the income of traders in traditional markets around Medan City. The research employed a qualitative descriptive approach using interviews, observations, and documentation involving three traders of fruit, vegetables, and tomatoes. The results show that each trader applies different strategies depending on the characteristics of their commodities and business capacity. Fruit and tomato traders tend to implement quality sorting, price adjustments, and trust-building through honest customer service. Meanwhile, the vegetable trader relies more on traditional approaches such as giving bonuses to customers. Market facilities significantly influence the effectiveness of business strategies, where traders with proper stalls are better able to maintain income stability compared to those using temporary tents in muddy and uncomfortable areas. Seasonal factors also strongly affect income fluctuation as they determine the quality and supply of commodities. This study concludes that small business development strategies in traditional markets are shaped not only by traders’ managerial abilities but also by market infrastructure conditions and external environmental factors. It is recommended that market managers improve market facilities to support the sustainability of small traders’ businesses.

With the rapid growth of Jambi City's tourism sector, the demand for souvenir products as a representation of local culture has increased. However, this potential has resulted in fierce competition among businesses. To generate new customers, businesses require effective digital and physical marketing strategies. The purpose of this study was to examine how social media marketing, product quality, and location at Gerai Adila simultaneously and partially influence consumer purchasing decisions. A survey method was used to implement a quantitative approach; data from 387 respondents, collected through Google Forms, were selected using the Slovin formula from a population of 11,723 customers in 2024. In data analysis, instruments, classical assumptions, multiple linear regression, and hypothesis testing were conducted using SPSS 25. The results showed that social media marketing, product quality, and Gerai Adila's location partially had a positive and significant impact on consumer decisions to purchase products at Gerai Adila; social media marketing played a role in increasing consumer brand awareness and purchasing interest, while product quality influenced consumer satisfaction and trust. In addition, it was proven that all three variables had a positive and significant impact on purchasing decisions. The results show that to increase the competitiveness of souvenir shops in Jambi City, digital marketing strategies, consistent product quality, and the right location are important factors.

This study examines the role of officially appointed amil zakat in enhancing transparency and accountability in zakat governance in Mojopuro Village, Wonogiri Regency. Prior to this initiative, Mojopuro had no Zakat Collection Unit (UPZ), resulting in zakat practices that were traditional, undocumented, and lacking institutional oversight. Through a series of mentoring activities and seminars conducted from 8–18 September 2025, capacity-building efforts were directed toward prospective amil zakat, village officials, and religious leaders, focusing on zakat regulations, principles of transparency, and both vertical and horizontal accountability. The implementation methods included material delivery, group discussions, and consultative sessions, which ultimately led to the formal appointment of official amil zakat by the Wonogiri Regency BAZNAS. The findings demonstrate that the presence of official amil significantly improved the structural management of zakat, enhanced participants’ understanding of transparency and accountability, and strengthened coordination among amil, village administrators, and religious figures. These results indicate that village-based institutional mentoring can foster a transformative shift from traditional zakat practices toward professional, transparent, and accountable governance. This study thus offers a community-based empowerment model that can be replicated in other villages to improve zakat distribution effectiveness and build public trust in formal zakat institutions.

This study aims to examine and analyze the effects of product quality and distribution channel on repurchase intention, with customer satisfaction and customer trust serving as mediating variables. The research employed a quantitative method with a causal-explanatory approach. The study population consisted of customers at the Weber building materials manufacturing company in East Java, with a sample of 275 respondents selected using purposive sampling. Data were collected via questionnaires and assessed using a Likert scale. The data analysis was conducted using the Structural Equation Modeling (SEM) technique with Partial Least Squares (PLS) software. The findings of the study reveal the following: 1) Product quality has a significant positive effect on customer satisfaction; 2) Product quality has a significant positive effect on customer trust; 3) Product quality has a significant positive effect on repurchase intention; 4) Distribution channel has a significant positive effect on customer satisfaction; 5) Distribution channel has a significant positive effect on customer trust; 6) Distribution channel has a significant positive effect on repurchase intention; 7) Customer satisfaction has a significant positive effect on customer trust; 8) Customer satisfaction has a significant positive effect on repurchase intention; 9) Customer trust has a significant positive effect on repurchase intention.

This article discusses the concept of fitnah in Islam, focusing on its definition, forms, risks, and social impacts. Fitnah, referring to false accusations, deceit, and the spreading of misleading information, can pose a serious threat to individual integrity and social balance. The study employs a qualitative descriptive approach with a literature review from classical Islamic texts, Quranic verses, the teachings of the Prophet, and the latest scholarly articles from trusted sources. The findings indicate that fitnah is a significant moral and social violation that can lead to various issues, such as conflicts, defamation, social division, and the loss of trust within society. The study also emphasizes the importance of Islamic ethical principles in preventing and addressing fitnah, especially in the digital age, where information can spread rapidly and widely. The study concludes that preventing fitnah requires an increase in public literacy, more ethical communication, and adherence to Islamic values that emphasize honesty and caution in disseminating information. These efforts are expected to reduce the negative impact of fitnah in social life and foster a more harmonious society.

This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.

This study aims to examine and analyze the effects of product quality and distribution channel on repurchase intention, with customer satisfaction and customer trust serving as mediating variables. The research employed a quantitative method with a causal-explanatory approach. The study population consisted of customers at the Weber building materials manufacturing company in East Java, with a sample of 275 respondents selected using purposive sampling. Data were collected via questionnaires and assessed using a Likert scale. The data analysis was conducted using the Structural Equation Modeling (SEM) technique with Partial Least Squares (PLS) software. The findings of the study reveal the following: 1) Product quality has a significant positive effect on customer satisfaction; 2) Product quality has a significant positive effect on customer trust; 3) Product quality has a significant positive effect on repurchase intention; 4) Distribution channel has a significant positive effect on customer satisfaction; 5) Distribution channel has a significant positive effect on customer trust; 6) Distribution channel has a significant positive effect on repurchase intention; 7) Customer satisfaction has a significant positive effect on customer trust; 8) Customer satisfaction has a significant positive effect on repurchase intention; 9) Customer trust has a significant positive effect on repurchase intention.

This study analyzes the impact of artificial intelligence on youth digital political engagement through a Structural Equation Modeling approach. The development of algorithmic technology has changed the way young people access, assess, and react to political information, requiring an empirical understanding of its mechanisms of influence. This study explores how digital literacy, trust in AI, and perceived usefulness shape online political participation. Data was obtained from an online questionnaire targeting individuals aged 17-30 who are active with AI, then analyzed using the SEM-PLS 4 method. The main findings reveal that digital literacy and trust in AI have a strong influence on perceived usefulness, which acts as a key mediator in encouraging such participation. This indicates that the impact of AI is not direct, but rather occurs through cognitive processes that guide young people in assessing the benefits of technology. The implications of this research emphasize the importance of strengthening digital literacy, algorithm transparency, and responsible AI implementation to strengthen inclusive youth political participation in the digital environment.

This article develops a conceptual model that explains how social capital and digital literacy interact in shaping Islamic financial literacy in the digital era. Through a comprehensive literature review, this study synthesizes theories, empirical findings, and thematic patterns derived from reputable academic journals, scholarly books, and institutional publications. The analysis shows that social capital functions as a value foundation encompassing trust, collective norms, and behavioral orientations that influence individuals’ initial acceptance of sharia-based financial practices. Information obtained through family, religious communities, and social networks becomes a crucial entry point that shapes early perceptions and preferences toward Islamic financial products. Meanwhile, digital literacy strengthens individuals’ ability to access, evaluate, and verify Islamic financial information independently through various digital content such as online articles, infographics, educational videos, and Islamic fintech platforms. The interaction between these two dimensions creates a layered learning process in which social capital provides contextual value and trust, while digital literacy deepens technical understanding in a more objective manner. This article contributes theoretically by proposing the Social Capital–Digital Literacy Integrative Model and offers practical implications for Islamic financial institutions, regulators, and fintech providers in designing more effective strategies to enhance Islamic financial literacy in society.