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Triwanto Triwanto; Alya Maya Khonsa Rahayu; FX. Hastowo Broto Laksito; Lintang Cahya Primadani

Jurnal Ilmu Hukum Sosial dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

This article comprehensively discusses the responsibility of notary for legally defective deeds, with an emphasis on the application of the principle of prudence as the foundation of the notary profession's professionalism and integrity. This research uses a normative legal method with a legislative, conceptual, and case approach to analyze the relationship between notary negligence and the resulting civil liability consequences. The study results indicate that the principle of prudence plays a central role in determining the limits of a notary's legal liability, as any negligent action in verifying identity, document validity, or the substance of the deed can cause legal harm to the parties. Conversely, if the notary can prove that their actions were in accordance with legal procedures and professional ethical standards, they can be absolved of civil liability claims. Additionally, this research also highlights the importance of applying the principle of due diligence in the context of the digitalization of notarial services, which demands stricter verification and authentication. Thus, the principle of prudence not only serves as a legal principle but also as a moral foundation that guaranties justice, certainty, and legal protection for society, as well as upholding the dignity of the notarial profession.

Nanda Latifa Ritonga; Mawar Sari; Nuriadani Harahap; Ilpa Khoiri; Darnia Darnia +4 more

Mutiara Pendidikan dan Olahraga 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Self-health education plays a crucial role in shaping the healthy habits, character, and behavior of elementary school students. This learning emphasizes not only physical hygiene but also the development of social and emotional skills that can prevent negative behaviors such as bullying. This study aims to examine teachers' strategies in implementing self-health education as an effort to prevent bullying behavior in elementary schools. The method used was a literature review by analyzing various relevant scientific sources from 2020–2025. The results of the study indicate that teachers' strategies in implementing self-health education include three main approaches: habituating clean and healthy living behaviors, integrating health values ​​into learning, and fostering social-emotional development through reflective activities in the classroom. These three strategies are effective in fostering students' awareness, discipline, responsibility, and empathy towards their peers. Self-health education also contributes to creating a safe, healthy, and respectful learning environment. Thus, self-health education can be used as a preventive strategy to prevent bullying in elementary schools. Teachers act as role models and facilitators who ensure the values ​​of health, empathy, and social responsibility are integrated into teaching and learning activities.

Dwi Nuryanti Kharisma Putri; Susi Sarumpaet

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance, with CEO Overconfidence considered as a moderating factor. The research focuses on non-cyclical consumer goods companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Using annual and sustainability reports, the analysis employs multiple linear regression and moderated regression analysis (MRA). Robust standard errors based on the Newey-West method are applied to ensure reliable estimation. The results indicate that CSR disclosure does not have a significant direct effect on tax avoidance. However, CEO Overconfidence significantly moderates the relationship between CSR disclosure and tax avoidance, highlighting the role of executive behavioral characteristics in corporate tax decisions. These findings suggest that CSR disclosure alone is insufficient to explain firms’ tax avoidance behavior without considering managerial traits. The study contributes to the literature by integrating behavioral perspectives into tax avoidance research and emphasizing the importance of executive oversight in aligning CSR practices with responsible tax behavior.

Karjaya, Ikrima Nur Ilmy; Nuha Salwa Salsabila; Lystia Desti Sukma; Andriani Andriani; Irna Hasanah

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study was conducted based on the idea that understanding the values of worship contained in the Qur'an plays an important role in shaping the faith, obedience, and religious behavior of Muslims. Worship education is not only related to the formal and ritual implementation of religious commands, but also significantly influences the formation of attitudes, personality, and character in daily life. Therefore, an in-depth study of the ideas and foundations of worship education in the Qur'an is necessary so that these values can be properly understood and applied, especially in the field of education. This research employs a qualitative method with a literature study approach, focusing on the analysis of Qur'anic verses related to worship. It is supported by various sources such as tafsir books, Islamic education literature, and relevant scientific references. The findings indicate that worship education in the Qur'an emphasizes strengthening faith in Allah, developing consistency in worship practices, and fostering noble character. Furthermore, worship education helps balance the relationship between humans and the Creator while also enhancing social interactions among individuals. The values of worship contribute to the development of spiritual awareness, discipline, moral responsibility, and positive social behavior. In conclusion, worship education based on the Qur'an serves as a fundamental foundation for shaping Muslims who are faithful, possess good character, and are able to practice Islamic values comprehensively in their daily lives.

Niken Maulida; Gevira Aurelia Azzahra; Refa Aulia; Dhestavia Dhisnu Putri; Muhamad Parhan

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study critically examines the emerging phenomenon of celebrity preachers as a significant form of religious commodification within the realm of digital da’wah. The rapid proliferation of social media has fundamentally transformed how religious messages are disseminated, with platforms like YouTube, Instagram, and TikTok becoming primary channels. Utilizing a quantitative methodology that combines comprehensive literature studies with online questionnaires distributed to social media users, this research investigates public perceptions regarding digital da’wah practices and high-profile preachers. The findings reveal a commodification process characterized by three key aspects: the tailoring of content to suit market preferences, the shift of audiences into active consumers, and the strategic construction of public images by preachers to sustain popularity. While respondents value the accessibility of digital da’wah, they strongly emphasize the necessity of ethical boundaries to preserve its spiritual essence. Consequently, digital da’wah requires sincerity, scholarly integrity, and moral responsibility to remain an authentic medium for Islamic teachings.

Tetty Simbolon; Hemma Gregorius Tinenti; Martinus Martinus; Jimiana Bunga

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The lack of awareness regarding the emotional impact of bullying remains a persistent issue in schools. It hinders students’ ability to build self-confidence, form healthy social relationships, and reach their full academic potential. In response to this concern, an anti-bullying training program was implemented at a junior high school (SMP Gembala Baik Pontianak). The program aimed to enhance students’ understanding of different forms of bullying and their consequences, while also promoting active participation in fostering a safe and supportive school environment. The training employed a multi-phase approach: material preparation, interactive presentations, group discussions, empathy-building exercises, and evaluation through questionnaires and behavioural observation. The results were notable: 98.91% of participants demonstrated improved understanding of bullying and its serious effects, while 73.11% reported increased confidence in reporting bullying incidents. Furthermore, 95.69% of students acknowledged that the training helped them appreciate the importance of embracing diversity and creating a safe environment. Additionally, 83.87% felt more motivated to show empathy toward their peers. These findings suggest that effective bullying prevention extends beyond information delivery—it must also engage students emotionally and instill a sense of personal responsibility. Similar programs are recommended to be held regularly with updated and contextually relevant materials.

Kayla Risti Adzani; Adib Hashif Herliansyah; Zaenul Slam

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Science and technology (science and technology) has a strategic role in encouraging the progress of the nation, but its development needs to be directed so that it is not separated from moral and humanitarian values. Without a strong ethical foundation, the advancement of science and technology has the potential to cause various social problems, such as inequality of access to technology, misuse of technology, and degradation of human values. In the Indonesian context, Pancasila as the basis of the state and the nation's outlook on life can be used as a paradigm in the development of science and technology that is oriented towards humanity, unity, democracy, and social justice. This research aims to examine the role of Pancasila values in building science and technology ethics in Indonesia. The method used is a qualitative approach with literature study techniques on various academic sources, public policy documents, and relevant laws and regulations. The results of the study show that Pancasila values are able to become an ethical foundation in the development of science and technology, so that technological progress is not only oriented to technical and economic aspects, but also to moral responsibility, social justice, environmental sustainability, and the welfare of society as a whole.

Micael Jeriko Damanik; Maltus Hutagalung; Marihot Simanjuntak; Fransiska Tiurma Damanik4; Parlindungan Purba +2 more

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

The increasingly competitive world of work demands that workers possess not only technical competence but also a sound understanding of professional ethics. Students at the Mitra Sauri Job Training Institute (LPK), as prospective workers, need to be equipped with professional ethical values to enable them to behave professionally, responsibly, and with integrity in the workplace. This Community Service activity aims to improve students' understanding of professional ethics as a preparation for entering the workforce. The activity implementation method includes counseling, interactive lectures, discussions, and case studies related to the application of professional ethics in the workplace. The material presented includes the definition of professional ethics, professional attitudes and behavior, work discipline, responsibility, and communication ethics in the workplace. Evaluation of the activity was carried out through questions and answers and measuring participants' understanding before and after the activity. The results of the activity showed an increase in students' understanding of the importance of professional ethics and their awareness to apply it in the workplace. It is hoped that this activity can contribute to developing human resources who are work-ready, professional, and ethical.

Rika Romatona; Yuhani Yuhani; Ryan Adriansyah

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

The analysis methods used in this study include a case study on the use of closed-loop recycling and an evaluation of biopolymer performance across various industries, both of which are important components in the transformation of the manufacturing industry toward a circular economy. The research findings indicate that recycled materials can reduce carbon emissions by thirty to fifty percent and save production costs by fifteen to twenty-five percent. Artificial intelligence-based sorting technology improves sorting efficiency to 95 percent, and closed-loop recycling maintains the mechanical properties of materials up to 90 percent after four cycles. The degradation rate of biopolymers like PLA and PHA reaches 60-80% within six months, although production costs are still 2-3 times higher. The integrated approach increases resource efficiency by 45% and reduces waste by 60%. To achieve successful implementation, Extended Producer Responsibility (EPR) policies, strategic infrastructure investments, and collaboration from various parties thru the triple helix model must work together.

Lathifah Sukma Sari; Umi Safitri; Defitri Ayu Lestari; Ariyo Fajar Wibowo; Unna Ria Safitri

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The world of education must actively participate in preparing a creative, innovative, and competitive generation in response to advances in technology and science. Schools, as formal educational institutions, have a great responsibility to improve students' entrepreneurial skills by adding innovative product development theory to the learning process. Amidst increasingly fierce competition, product innovation is essential to create added value and maintain the sustainability of managed businesses. Entrepreneurship also plays an important role in driving social change and economic growth. Students are also encouraged to learn to be more creative, take initiative, and dare to take risks if they are given the facilities to develop their entrepreneurial spirit at school. Practical learning, training in innovative product creation, and business management simulations help students understand and apply entrepreneurial principles efficiently. Schools are expected to be a sustainable place for developing students' entrepreneurial character through targeted outreach and instruction. This method not only improves students' knowledge and skills, but also builds independence and innovation, which can help students prepare for the world of work, business, and industry. The goal is to foster an entrepreneurial culture focused on developing personal potential, thereby producing independent, adaptive, highly competitive graduates who are ready to face global challenges.

Intan Nuraini; Wahdah Wahdah; Muflih Muflih

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study investigates the incorporation of Sufi-oriented values into the management practices and production processes of MADA Drinking Water operated by the Ahlus Shafa Wal Wafa Islamic Boarding School Foundation. The research focuses on the Syafi’i ethical concept known as Giti–Gito, which encompasses spiritual and moral values including sincerity, patience, inner richness, holistic physical and spiritual well-being, as well as fairness in sharing resources. The main aim of this study is to examine how these values are implemented within pesantren-based business management and to assess their impact on employees’ work attitudes, leadership styles, and interpersonal relations in the workplace. This research employs a qualitative case study method. Data were gathered through semi-structured interviews, participant observation, and a review of relevant institutional documents. The findings reveal that the implementation of Giti–Gito values has successfully shaped a work environment grounded in religious ethics, social harmony, and humanistic principles. The Giti aspect strengthens employees’ commitment to sincerity, patience, and accountability in carrying out their responsibilities, while the Gito aspect contributes to enhancing employee welfare and fostering a sense of social responsibility. Although challenges remain in reconciling spiritual values with modern management demands, the integration of both spiritual and professional dimensions has demonstrated its effectiveness in creating a productive, ethical, and sustainable organizational environment.

Febrianti Shakira; Hastiani Nasution; Ahmad Wahyudi Zein

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at PT Bank Mandiri (Persero) Tbk as one of the state-owned banks that plays a strategic role in the Indonesian banking system. The implementation of GCG is crucial in maintaining public trust, improving performance, and ensuring business sustainability in the banking sector. This research employs a qualitative method with a descriptive approach, focusing on secondary data analysis obtained from annual reports, corporate governance reports, sustainability reports, and official information published on the website of PT Bank Mandiri (Persero) Tbk. The results indicate that Bank Mandiri has consistently implemented the principles of transparency, accountability, responsibility, independency, and fairness in its corporate governance system. These principles are reflected in information disclosure practices, clear organizational structures, regulatory compliance, independent decision-making processes, and fair treatment of all stakeholders. Overall, the implementation of GCG at PT Bank Mandiri (Persero) Tbk contributes positively to strengthening internal control systems, enhancing public trust, and supporting the stability and sustainability of banking operations.

Arneta Wahyu Prabawati; Laudya Saraswati; Rizka Khoirunnisa Susanto; Siti Afifah Romadhoni; Zulaika Ratih Widhianti +1 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Student organizations in schools play an important role as social institutions that support character building and the development of students’ social and leadership skills. However, in practice, many students still perceive school organizations merely as formal or administrative activities, resulting in low participation and limited understanding of their educational value. This condition highlights the need for socialization activities that emphasize meaningful organizational learning. This community service activity aims to strengthen students’ understanding of the role of school organizations as social learning spaces. A descriptive qualitative approach was employed involving 30 eleventh-grade students at SMK Muhammadiyah 04 Boyolali. Data were collected through observation, discussion notes, and students’ responses during interactive sessions.The activity was conducted through teacher coordination, material preparation, material presentation, and discussion and question-and-answer sessions. The results indicate an improvement in students’ understanding of the functions and benefits of student organizations as social institutions. Students showed increased awareness of the importance of cooperation, discipline, responsibility, and communication, as well as greater motivation to actively participate in school organizations. These findings suggest that participatory and dialogical socialization is effective in promoting meaningful organizational learning and supporting students’ character development.

Audia Zein; Novien Rialdy

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Halal Management Sistem (HMS) has often been positioned as an administrative compliance tool that focuses on regulatory and certification requirements. This approach has the potential to simplify the meaning of halal by overlooking the inherent values, especially in the context of Muslim businesses. This study aims to interpret the understanding of the Halal Management Sistem not only as an administrative compliance mechanism, but also as an expression of worship and spiritual commitment in business practices. This study uses a qualitative approach through a literature review of scientific articles, books, and relevant publications discussing halal management, Islamic business ethics, and the perspectives of business actors. The results of the study show that the HMS is understood by business actors as a manifestation of religious obedience integrated into economic activities, where the application of halal principles is seen as part of devotion to God and a form of moral responsibility in running a business. In this understanding, administrative compliance is positioned as an implication of spiritual awareness, not as the main objective of the sistem's implementation. The research findings also indicate that the spiritual meaning of SMH encourages consistency in halal practices and strengthens long-term business orientation. Conceptually, this study has implications for the development of halal management studies by placing the spiritual dimension as the main foundation in the implementation of the Halal Management Sistem, particularly in supporting sustainable and ethical business practices.

Reyhan Jaya; Fitra Dharma; Agrianti Komalasari; Doni Sagitarian Warganegara

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The banking sector plays a strategic role in supporting financial system stability and capital market development. Market performance, reflected through stock returns, represents investor confidence in a firm’s prospects and sustainability. In recent years, investors have increasingly considered non-financial factors such as intellectual capital and corporate social responsibility in evaluating firm value. However, empirical findings regarding the effect of these factors on market performance remain inconsistent, particularly in the Indonesian banking sector. This study aims to examine the effect of intellectual capital and corporate social responsibility on market performance of conventional commercial banks listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. Intellectual capital is measured using the Value Added Intellectual Coefficient method, while corporate social responsibility is measured using a disclosure index based on the Global Reporting Initiative. Market performance is proxied by stock returns. Data analysis is conducted using multiple linear regression with the Ordinary Least Squares approach. The results indicate that intellectual capital and corporate social responsibility have a positive and significant effect on market performance. These findings suggest that effective management of intangible assets and social responsibility disclosure can enhance investor perception and firm value. The results provide important implications for bank management in formulating value-enhancing strategies and for investors in making investment decisions.  

Emirza Nur Wicaksono

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research examines the disproportionate allocation of legal responsibility between doctors and nurses in Indonesia’s health care system and proposes measures to reorganize accountability in a more fair and proportional way. The issue addressed stems from shortcomings in existing regulations, which have not yet ensured legal certainty or balanced legal protection for both professions in clinical practice. The study uses a normative juridical method, applying both statutory and conceptual approaches. The statutory approach reviews laws and regulations that govern professional authority and legal liability of doctors and nurses, while the conceptual approach analyzes legal principles, doctrines, and concepts related to professional responsibility in health services. Legal materials are collected through library research, including primary, secondary, and tertiary legal sources, and are analyzed using qualitative descriptive methods. The results show that although statutory provisions formally regulate the distribution of authority and responsibility between doctors and nurses, there are still normative uncertainties, overlapping regulations, and legal gaps. These issues may lead to an unequal burden of legal responsibility, particularly in cases involving medical errors or negligence. Such conditions weaken legal protection for nurses and can negatively affect the quality of health care delivery. The study concludes that regulatory reform is needed to clarify legal responsibility in accordance with professional authority and to implement a more just and proportional system of accountability. The findings are expected to enrich health law studies and provide guidance for policymakers in developing a fairer legal responsibility framework for health professionals.  

Siti Nuraida; Hamdiah Hamdiah; Erwan Setyanor

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Global social inequality remains one of the fundamental challenges in the contemporary world economic system. The dominance of capitalist economic structures, which emphasize growth and capital accumulation, has proven effective in stimulating economic progress; however, it has simultaneously widened the gap between wealthy and disadvantaged groups at both national and global levels. Meanwhile, socialist economic systems that prioritize income equalization continue to face limitations related to efficiency and innovation. This article aims to examine the role of Islamic economics as an alternative economic framework capable of addressing the challenge of global social inequality. The study employs a qualitative descriptive approach through a literature review of classical and contemporary sources related to global economic systems. The findings indicate that Islamic economics offers a more balanced paradigm by integrating principles of distributive justice, ethical values, and social responsibility within economic activities. Instruments such as zakat, infaq, sadaqah, waqf, along with the prohibition of riba and other exploitative economic practices, serve as essential mechanisms for reducing social inequality. Therefore, Islamic economics holds significant potential as both a normative and practical solution for promoting sustainable global economic justice.

Raihani Khairunissa Barni; Syarach Agusti Ekasuci; Ayu Maulani; Sabillah Azhari; Tati +1 more

Public Service And Governance Journal 2026 Universitas 17 Agustus 1945 Semarang

The policy of involving expatriates in the board of directors of State-Owned Enterprises (SOEs) has become a debated issue, particularly regarding its implications for corporate governance and national workforce interests. The main problem discussed in this article is how the policy of expatriate involvement in the board of directors of PT Garuda Indonesia is viewed from the perspective of Good Corporate Governance (GCG). This study aims to analyze the suitability of the policy with GCG principles and its implications for corporate governance and company performance. The research method used is a literature review by examining laws and regulations, academic journals, policy reports, and other relevant secondary sources. The analysis is conducted based on five main GCG principles, namely transparency, accountability, responsibility, independence, and fairness. The results show that the involvement of expatriates in the board of directors of PT Garuda Indonesia has the potential to strengthen corporate governance through the adoption of global managerial standards, improvement of institutional credibility, and acceleration of organizational transformation and efficiency. However, this policy also faces challenges, especially related to transparency in the selection process and the assurance of knowledge transfer to local human resources. It can be concluded that the expatriate involvement policy will provide optimal benefits if it is implemented consistently with GCG principles and accompanied by a strong commitment to strengthening local managerial capacity.

Norhayati Norhayati; Annisa Ariani; Erwan Setyanor

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Free trade is one of the central issues in the dynamics of the global economy, sparking debates about the extent to which the state should be involved in economic activities. Each economic system holds a different perspective on the relationship between market mechanisms and state intervention. This article aims to analyze the concept of free trade and the role of the state from the perspective of various economic systems, namely liberal, socialist, mixed, and Islamic economic systems. The research method employed is a literature review, examining relevant sources such as books, scholarly journals, and other academic references. The findings indicate that the liberal economic system tends to emphasize market freedom with minimal state involvement, whereas the socialist system positions the state as the main regulator in trade. The mixed economic system seeks to balance the roles of the market and the state, while Islamic economics permits free trade as long as it is conducted in accordance with the principles of ethics, justice, and social responsibility. This article is expected to contribute academically to a better understanding of the differing approaches of economic systems toward free trade and the role of the state in addressing global economic challenges.

Ovi Soviya; Lina Eta Safitri; Musmulyadin Musmulyadin

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Environmental pollution in coastal areas continues to be a critical issue, particularly in regions with high tourism activity such as Pantai Baru Seliper Ate in Sumbawa. The increasing accumulation of plastic waste and the lack of environmental awareness among visitors and local communities highlight the need for educational and practical interventions. This community service program aimed to strengthen students’ understanding of environmental cleanliness through Islamic values and participatory actions. The method consisted of short religious-based environmental education, a collaborative beach-cleaning activity, and a reflective session designed to reinforce ecological and spiritual awareness. The results showed a significant increase in students’ knowledge of environmental ethics, Islamic principles related to cleanliness, and practical skills in waste identification and sorting. The program also succeeded in improving the physical condition of the beach and fostering collective responsibility among participants. These findings indicate that integrating environmental education with Islamic values and hands-on activities can effectively enhance environmental awareness and support sustainable behavior among young people.