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Muama, Nur Kholif; Suprapto, Agus; Permana, Iwan

Amphibious Journal 2026 Akademi Angkatan Laut

The rapid development of information technology has created new challenges for military organizations, including the increasing accessibility of online gambling among military personnel. This study aims to analyze the optimization of mental development programs for Indonesian Navy personnel at the Naval Academy as an effort to prevent online gambling behavior. The study employed a descriptive qualitative approach using interviews, observations, documentation, and questionnaires. Data were collected from military leaders, military police personnel, mental development officers, and Naval Academy personnel. The findings indicate that mental development programs have been implemented through religious guidance, counseling, lectures, and character-building activities, which generally receive positive responses from personnel. However, several obstacles remain, including limited participation due to operational activities, rapid technological advancement, easy internet access, and the absence of specific educational materials concerning online gambling. Factors influencing personnel involvement in online gambling include low self-control, unproductive use of leisure time, environmental influences, and personal economic problems. The study concludes that mental development can effectively prevent online gambling when implemented continuously, supported by leadership involvement, digital literacy enhancement, supervision of technology use, and specific educational materials addressing the dangers of online gambling.

Wira Utama, Muhammad Rocky Satria; Salamah, Umi; Yuristiani, Desi

MALFINA : Maritime Logistics and Financial Journal 2026 Akademi Angkatan Laut

Analyzing the freshwater needs on Landing Platform Dock (LPD) type ships in the Amphibious Unit of Koarmada II, with a focus on the implementation of the Reverse Osmosis (RO) system to supply freshwater at sea. The problem faced is the limited supply of freshwater on ships operating far from external freshwater sources. This study uses a qualitative approach with interviews, observations, and documentation as data collection methods. The results of the study indicate that the RO system can improve the efficiency of freshwater supply, although technical challenges such as maintenance and crew training still need to be addressed. Optimal implementation of the RO system can support the logistical independence of the ship during long-term operations in remote waters. This study is expected to serve as a reference for the development of freshwater supply systems on Indonesian warships.

Hendro Damanra; Bambang Istijono

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

Limited land availability is a major constraint in developing school infrastructure in active urban educational facilities. This study evaluates the classroom development plan at SDN 39 Lubuklinggau from the perspective of a planner, focusing on land limitation, functional needs, safety, constructability, and long-term building performance. A descriptive-evaluative approach was applied through technical observation, document review, alternative assessment, weighted scoring, and risk analysis. The results indicate that horizontal expansion is constrained by limited open space and may reduce internal circulation, student activity areas, and emergency space. Three alternatives were compared: horizontal expansion, building rearrangement, and a two-storey classroom scheme. The two-storey alternative obtained the highest score of 84, compared with 61 for rearrangement and 56 for horizontal expansion. However, its feasibility depends on further soil investigation, structural design, staircase and evacuation safety, utility coordination, construction phasing, and strict site safety control. The study recommends that the planner prioritize detailed site measurement, geotechnical investigation, detailed engineering design, construction safety planning, and post-construction functional evaluation. A vertical classroom strategy can be considered a rational solution for land-constrained schools when supported by accountable technical planning and integrated project control.

Alfirmansyah Alfirmansyah; Insannul Kamil; Dwi Eri Yanti; Ummi Jayanti

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

This study aims to formulate an engineering strategy for water quality management and pollution control in the Tiku Sub-watershed, North Musi Rawas Regency. The study used a descriptive approach by integrating selected technical data from a dissertation-based assessment with semi-structured interviews involving 20 key informants representing technical agencies, village and subdistrict governments, community leaders, artisanal and small-scale gold mining actors, farmers, and riverbank communities. The analysis focused on water quality status, water availability and demand, pollution sources, perceived impacts, implementation constraints, and priority interventions. The results showed that the Tiku Sub-watershed is under significant environmental pressure. The average pollution index was 6.65, indicating a moderately polluted status, while mercury, cadmium, phosphate, and ammonia were the dominant parameters of concern. Surface water availability remained relatively adequate at 45,842,699.79 m3/year, and the average Criticality Ratio was 0.266; however, the water pollution carrying capacity was poor. Interview results indicated that mercury use and processing waste from artisanal gold mining were the most urgent issue (35%), followed by land-cover change and riparian degradation. The recommended strategy combines mercury-free processing technology, alternative livelihood development, cross-sectoral supervision, riparian rehabilitation, and transparent water-quality monitoring. The findings imply that watershed engineering should integrate technical, institutional, and socio-economic interventions.

Heru Fahrudin Faiz; Rika Ampuh Hadiguna

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

Road improvement projects require consistency between technical planning documents and field implementation to ensure that service quality, structural performance, construction time, and user safety are achieved. This article evaluates the conformity between planning and realization in the Pangkalan-Batas Jambi road improvement project in Rawas Ulu District, North Musi Rawas Regency. The study used a descriptive-quantitative evaluative approach based on field monitoring, project technical documents, comparative quantity analysis between contract and Contract Change Order (CCO), and identification of implementation constraints. The results showed that several work items changed during construction because initial planning data did not fully capture actual field conditions. Quantities increased for drainage excavation (+18.87%), roadbed preparation (+8.99%), aggregate class A base course (+12.51%), and AC-Base (+11.98%). Conversely, reinforced pipe culverts decreased (-58.33%), unsealed aggregate base/sirtu decreased (-43.50%), and tack/prime coat volume slightly decreased (-0.47%). The time schedule showed a minor delay of -0.13% in the first week but recovered in the second week, indicating effective field coordination. Main constraints included traffic interference, limited worker visibility, and equipment visibility. The study recommends more detailed site surveys during planning, stronger traffic management, stricter occupational safety implementation, systematic progress control, and routine post-construction maintenance to maintain road service life.

Naufal Akbar; Aniq Saeful Rosyad; Adit Munandar; Linda Amelia; Hikmatullah Hikmatullah

Within the framework of Islamic family law (fiqh munakahat), the issue of nusyuz plays a significant role, as it is closely related to maintaining harmony and stability in the marital relationship. Generally, nusyuz is often defined as a form of a wife’s disobedience toward her husband. However, Islamic jurisprudence acknowledges that nusyuz can also be committed by a husband if he fails to fulfill the rights, responsibilities, and obligations he owes to his wife, in accordance with the principles of Sharia. This study aims to provide a comprehensive analysis of the concept of nusyuz in the context of family life, from the perspective of fiqh munakahat. The discussion covers the meaning and characteristics of nusyuz, its legal basis in Islamic sources, the factors contributing to its emergence, its various manifestations in married life, its implications for family relationships, and existing methods for addressing this issue. This study employs a literature review method supported by a descriptive qualitative approach, drawing on relevant literature from classical and contemporary Islamic legal sources. The results indicate that resolving issues of nusyuz should be approached through a gradual and constructive process, including counseling, dialogue, mediation, consultation, and reconciliation. These steps aim to restore mutual understanding and strengthen family unity. Therefore, raising awareness of each spouse’s rights and obligations is crucial to preventing nusyuz and creating a household filled with peace, love, mutual respect, and intimacy.

Bunga Lexsa Angelia

The rapid development of digital service platforms, particularly online motorcycle taxi services, has transformed modern economic transaction patterns, where the relationship between drivers and consumers is categorized as an ijarah (service lease) contract. However, in practice, various forms of breach of contract (wanprestasi) frequently occur and potentially harm one of the parties. This study aims to analyze the concept of the ijarah contract, identify the forms of wanprestasi, and review them based on Sharia Economic Law principles. This qualitative normative research employs a literature-based approach, utilizing secondary data from classical fiqh books, DSN-MUI fatwas, the Indonesian Civil Code, and reputable academic journals, which are analyzed descriptively-analytically. The findings reveal that breaches occur in three typologies: unilateral cancellation by consumers (ta'addi), negligence and fictitious account manipulation by drivers (taqshir and tadlis), and disproportionate cancel fee policies by platforms, indicating structural dzulm. From a sharia perspective, the settlement of wanprestasi requires compensation (ta'widh) calculated based on actual loss without riba elements, while classifying technical obstacles as force majeure under a fault-based liability approach. This study implies the need to reconstruct the digital ecosystem so that it is not only formally valid but also enforces substantive justice based on maslahah (public interest), al-‘adl (justice), mas,uliyyah (responsibility), and tawazun (proportional balance)

Fitri Dwi Pertiwi; Moh. Agus Syairofi Syafii

This study aimed to increase students’ learning activeness and reduce boredom in Indonesian language lessons through the implementation of the Project Based Learning (PjBL) model for first-grade students at MI Ma’arif NU Bebekan. The research was conducted using an observation method during the learning process. The subjects of this study were first-grade students of MI Ma’arif NU Bebekan. Data were collected through observations of students’ activities, participation in learning, enthusiasm in completing projects, and responses during Indonesian language lessons. The observation results showed that the implementation of Project Based Learning had a positive impact on the learning process. Before the implementation of this model, some students appeared less active, easily bored, and less involved in classroom activities. After learning was carried out through project-based activities related to Indonesian language materials, students became more interested in participating in lessons, more confident in asking and answering questions, and more active in collaborating with their classmates to complete assignments. In addition, the learning atmosphere became more enjoyable because students were directly involved in activities connected to their daily experiences. Based on the findings, it can be concluded that the implementation of Project Based Learning was effective in increasing learning activeness and reducing boredom among first-grade students of MI Ma’arif NU Bebekan in Indonesian language lessons. This learning model can serve as an effective alternative for creating a more engaging, active, and meaningful learning experience for elementary school students.

Putri, Nurdiyanti; Farradika, Yoli

Bali Health Published Journal (BHPJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: South Tangerang City has experienced an increase in the prevalence of diarrhea in children under five years old over the past three years. In 2023, South Tangerang City prevalence of the incidence of diarrhea in under five years old 17,68%. Purpose: This study aims to determine the distribution of diarrhea incidence in children under five years old based on risk factors through a spatial analysis approach in South Tangerang City in 2023. Methods: This study employs a quantitative, descriptive approach with an ecological design. The study was conducted from November 1, 2024, to July 31, 2025. The population and sample of this study consist of all seven sub-districts in South Tangerang City in 2023, using a total sampling technique. The variables studied included diarrhea incidence in children under five years old, population density, safe sanitation access, supervised drinking water facilities according to standards, and vitamin A supplementation coverage. Secondary data was obtained from the Health Department and the Central Statistics Agency of South Tangerang City in 2023. Results: The study results showed that in 2023, Pamulang Subdistrict had the highest number of diarrhea incidences in children under five years old. The area is also known to have a very high population density, safe sanitation access that is still below the national target, the percentage of supervised drinking water facilities and vitamin A coverage that has reached the national target. Conclusion: Most subdistricts in South Tangerang City in 2023 have high and low rates of diarrhea in children under five years old, and safe sanitation access is still below the national target.

Wiwin Maryani Mada; Winardi Budi Setiawan; Ahmad Husin

Perspektif: Jurnal Pendidikan dan Ilmu Bahasa 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the implementation of blended learning on the motivation and learning outcomes of fifth-grade students at UPTD SD Negeri Oli′O. This study employs a quantitative approach with a quasi-experimental design. The research subjects were fifth-grade students, comprising an experimental class using LMS-based blended learning and a control class using conventional learning. Data were collected through learning motivation questionnaires and learning outcome tests administered before and after the intervention. Data analysis was conducted using the Kolmogorov-Smirnov normality test, Levene’s homogeneity test, F-test ANOVA, and paired samples t-test. The results indicate that the implementation of the blended learning model has a positive effect on students’ motivation and learning outcomes. Students who participated in blended learning demonstrated better learning motivation compared to those in the conventional learning group. Additionally, student learning outcomes improved because learning materials could be flexibly accessed again via online platforms, thereby providing students with broader opportunities to understand the material independently.

Azzam Reza Ahmad Mujahid; Agus Ulinuha

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The increasing demand for electricity and high dependence on the utility power grid have driven the adoption of photovoltaic (PV) power generation as an environmentally friendly alternative energy source. This study aims to analyze the techno-economic feasibility of a load-sharing PV power generation system, focusing on technical analysis, operational costs, electricity bill savings, and environmental impacts. The research was conducted using quantitative methods to compare energy from photovoltaic generation and the grid, carbon emission calculations using an emission factor of 0,87 kgCO₂/kWh, and economic evaluation through parameters such as Net Present Value (NPV), Return on Investment (ROI), Cost of Energy (COE), and Payback Period (PP). The research results indicate that the photovoltaic panel generation system enables reducing utility grid energy consumption and reducing carbon emissions by 4,85 tons of CO₂ in 2024, increasing to 8,45 tons of CO₂ in 2025. The economic analysis indicates that the NPV value is not yet optimal; however, the ROI stands at 15%, the COE is Rp. 980.08/kWh, and the Payback Period is 6,56 years. The system is feasible for long-term investment. Overall, the implementation of the photovoltaic power plant demonstrates good potential in supporting carbon emission reduction, increasing the utilization of renewable energy, and reducing dependence on fossil-based energy.

Siti Magfiratun Warahmah; Muhayat Muhayat; Sabila Rizqina Majid

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The rapid advancement of Internet of Things (IoT) technologies has transformed conventional residential environments into intelligent smart housing systems capable of enhancing energy efficiency, security, comfort, healthcare services, and environmental sustainability. However, existing studies remain fragmented, focusing on specific technologies or applications rather than providing a comprehensive understanding of the smart housing ecosystem. Therefore, this study aims to systematically review the major technologies employed in IoT-based smart housing systems, examine their contributions to residential benefits, and identify the challenges and future opportunities associated with their implementation. This research adopted a Systematic Literature Review (SLR) approach using the Scopus database as the primary source of literature. The review process followed a structured screening and selection procedure, resulting in the inclusion of 26 studies that met the predefined eligibility criteria. The findings indicate that Artificial Intelligence, Blockchain, Edge Computing, Fog Computing, Cloud Computing, Digital Twin, Smart Grid technologies, renewable energy systems, and advanced sensor infrastructures constitute the primary technological foundations of modern smart housing systems. The reviewed studies indicate that these technologies contribute to energy optimization, cybersecurity enhancement, intelligent automation, healthcare monitoring, safety improvement, and sustainable resource management. However, challenges related to security, privacy, interoperability, scalability, computational complexity, and implementation costs remain important barriers to widespread adoption. In conclusion, IoT-based smart housing systems have evolved into integrated and intelligent residential ecosystems, and future development is expected to be driven by the convergence of Artificial Intelligence, distributed computing, Digital Twin technologies, and sustainable smart infrastructure solutions.  

Duto Aryo Laksono Indrawan; Chaerul Anwar

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Flooding remains a recurrent hazard in the Special Capital Region of Jakarta (DKI Jakarta), causing substantial disruptions across multiple dimensions community life, including social well-being and economic activities. The availability of flood-related information through the Jakarta One Data Portal (Satu Data Jakarta) provides significant opportunities for broader data utilization; however, transforming such information into meaningful assessments regional vulnerability requires a systematic analytical approach to generate more comprehensive understanding of the conditions of individual urban villages (kelurahan). This study focuses on the classification areas based on the characteristics and impacts of flood events occurring throughout DKI Jakarta. The analysis utilizes flood event records from 2023 to 2025 and incorporates several indicators, including the number of flood occurrences, the number of affected neighborhood associations (RW), the number affected households, the number of affected residents, the number of evacuees, the number of evacuation sites, and floodwater depth. Data processing was conducted using the Knowledge Discovery in Databases (KDD) framework, encompassing data selection, cleaning and preprocessing, transformation, pattern exploration, result evaluation, and knowledge extraction. The findings demonstrate that three-cluster solution effectively captures variations in flood vulnerability levels, corresponding to low-, moderate-, and high-risk categories. A total of 96 urban villages were classified as low-risk, 27 as moderate-risk, and 46 as high-risk areas. The resulting clustering patterns provide a clearer spatial representation of flood-risk distribution across urban villages, thereby offering valuable insights for the development more targeted mitigation strategies, the prioritization of flood management interventions, and the enhancement of evidence-based decision-making processes in DKI Jakarta.

Arya Putra Nugraha; Farda Pega Libra Gojandra; Rizqi Fitri Naryanto

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This research is motivated by the development of injection motorcycle engine management system technology that demands increased performance through optimization of the Electronic Control Unit (ECU). This study aims to analyze the performance comparison of the Yamaha MX King 180 cc using a standard ECU and a racing ECU on engine power and torque. The method used is an experiment with engine dynotest testing in the range of 6000-10000 RPM. The research sample is a 2015 Yamaha MX King unit that has been modified to 180 cc. Data were collected through direct measurements of power (HP) and torque (Nm), then analyzed descriptively in the form of tables and graphs. The results show that the racing ECU is able to produce a higher maximum power of 24.9 HP at 10000 RPM compared to the standard ECU of 22.2 HP at the same engine speed. In terms of torque, both types of ECU reach peak values ​​at 8000 RPM with a relatively small difference (18.18 Nm on the standard ECU and 18.15 Nm on the racing ECU). However, at low to mid-range revs, the racing ECU tends to produce slightly more torque, although at very high revs, it experiences a greater decrease compared to the standard ECU. The racing ECU excels at increasing high-rev power, while the standard ECU exhibits more consistent torque stability. Therefore, the choice of ECU type must be tailored to the performance requirements and the characteristics of the vehicle's use.

Panjaitan, Dirga Azhar; Siregar, Zekwin; Syaputra, M. Rizky; Zalindri, Diani; Khalijah, Siti +2 more

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background:Flooding is one of the most common environmental problems in residential areas and is closely related to poor community awareness of waste management. Improper waste disposal can clog drainage systems, increase the risk of flooding, and lead to various environmental health problems. Objective: This community service activity aimed to improve community knowledge and awareness regarding waste management and environmental health as an effort to prevent flooding in Panompuan Jae Village. Methods: The activity was conducted on May 22, 2026, at the Panompuan Jae Village Prayer House involving 15 women from a local religious study group. The educational methods included lectures, discussions, and interactive question-and-answer sessions. The materials covered waste classification, household waste management, environmental health, and the relationship between environmental cleanliness and flooding. Results: The activity improved participants’ understanding of proper waste management. Participants were able to distinguish between organic and inorganic waste and understood appropriate waste handling practices. They actively participated in the discussion and showed an initial commitment to disposing of waste properly and maintaining environmental cleanliness. Conclusion: The community education program successfully improved public knowledge and awareness regarding waste management and environmental health, supporting flood prevention efforts in Panompuan Jae Village.

Adang Ridwan; Agus Salim; Ria Karmila; Mahdayeni Mahdayeni; Harlina Harja +1 more

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Data analysis is a fundamental stage in educational research because it determines the validity, credibility, and quality of research findings. The different philosophical paradigms underlying qualitative and quantitative approaches require distinct concepts, procedures, and analytical techniques. This study aims to examine the concepts, procedures, and implementation of data analysis in educational research using both qualitative and quantitative approaches. A literature review method was employed by analyzing books, scientific journal articles, and other relevant academic references related to educational research methodology. The findings indicate that qualitative data analysis emphasizes an interactive and iterative process involving data reduction, data display, conclusion drawing, and verification to produce credible and meaningful interpretations. In contrast, quantitative data analysis relies on systematic statistical procedures, including descriptive and inferential analyses, to test hypotheses, identify relationships among variables, and support objective decision-making. Although both approaches differ in their analytical orientation and techniques, they share the need for systematic, objective, valid, and rigorous procedures to ensure the accuracy and trustworthiness of research findings. Understanding these differences enables researchers to select analytical methods that are appropriate to their research objectives, designs, and data characteristics. This study contributes to a broader understanding of educational research methodology and provides practical guidance for researchers, educators, and university students in implementing effective and appropriate data analysis techniques.

Ridho Darman

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to identify and analyze the logical fallacies that arise in public conversations about environmental issues and natural resource management on Indonesian social media using a descriptive qualitative approach. Data were collected through scraping techniques using the Python programming language and subsequently analyzed using an informal logic framework to identify various forms of fallacious reasoning. The findings reveal the presence of multiple fallacies that substantially influence public understanding of causal relationships within environmental dynamics. These fallacies contribute to oversimplification, shifts in attention away from scientific evidence, and the emergence of distorted perceptions regarding structural factors in spatial planning and natural resource governance. This study contributes to environmental communication scholarship by emphasizing the importance of critical thinking literacy in improving the quality of public deliberation and supporting the formulation of evidence-based environmental policies.

M.Raafi Fadhilah; Sukma Anggreini Tanjung; Arya Darma Wansyah; Anugrah Anugrah; Yoga Saputra

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

The development of information technology has encouraged the emergence of electronic library innovations as a solution to improve community literacy, particularly in 3T (Disadvantaged, Frontier, and Outermost) areas with limited access to information. This study aimed to analyze the effectiveness of the GEPSI Electronic Library in improving community knowledge in Tanjung Pidada Village, Tempuling District, Indragiri Hilir Regency. This research employed a quasi-experimental design using a one-group pre-test and post-test approach. The sample consisted of 30 respondents selected through total sampling technique. Data were collected using pretest and posttest questionnaires and analyzed statistically to determine differences before and after the intervention. The results showed that prior to the intervention, the majority of respondents had poor knowledge (73.3%), while after using the GEPSI e-library, most respondents were categorized as having good knowledge (73.3%). Statistical analysis indicated a p-value of 0.000 (p < 0.05), demonstrating a significant difference between pretest and posttest scores. It can be concluded that the GEPSI Electronic Library is effective in improving community knowledge in 3T areas. This program has the potential to become an innovative strategy for equalizing information access and enhancing community literacy.

Sharma, Meenu; Sharma, Ananya

SocioHumania: Journal of Social Humanities Studies 2026 Yayasan Mabadi Iqtishad Al Islami

Digital democracy and e-governance have emerged as transformative instruments for promoting transparency, accountability, and efficient public administration in India. This study examines the role of digital governance initiatives in strengthening democratic participation and reducing corruption through technology-driven governance mechanisms. Using a qualitative and doctrinal research methodology based on secondary sources, the study analyses major initiatives such as Digital India, Aadhaar, DigiLocker, BharatNet, BHIM-UPI, and MyGov. The findings demonstrate that digital governance has improved accessibility to public services, enhanced administrative efficiency, and minimized bureaucratic corruption through automation and electronic monitoring systems. Furthermore, digital platforms have expanded citizen participation in democratic processes by facilitating communication between governmental institutions and the public. However, challenges such as digital inequality, cyber-security risks, infrastructural limitations, and privacy concerns continue to affect the effectiveness of digital democracy in India

Uswatun Hasanah; Hanifah Al Hafizah; Elissa Putri Rosalia; Milana Abdillah Subarkah

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to examine the role of religious moderation education in shaping the professional ethics of moderate Muslim accountants. Amid recurring cases of financial statement manipulation, collusion with clients, and unethical pressure in the accounting profession, a strong moral foundation is needed that goes beyond mere compliance with technical standards. This research uses a literature review method, analyzing books, related journals, and articles concerning religious moderation, Islamic professional ethics, and accounting ethics codes. The findings show that the four pillars of religious moderation, namely national commitment, tolerance, an anti-violence attitude, and accommodation of local cultural values, are closely aligned with the core principles of the accountant's code of ethics, namely integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. Moreover, these pillars correspond with the spirit of Moderate Islam, namely tawassuth, i'tidal, tasamuh, musyawarah, ishlah, qudwah, muwathohah, and tawazun. This study concludes that strengthening religious moderation education, particularly through Al-Islam and Kemuhammadiyahan (AIK) courses in higher education, plays a strategic role in producing accountants who are principled yet not rigid, compliant with regulations yet humanist in professional practice