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This study aims to analyze the effectiveness of using the Telegram application as an innovative digital learning medium in the Malay Culture course at Universitas Riau. The integration of technology in education has become essential in enhancing learning outcomes and student engagement, particularly in cultural-based subjects that require active interaction and collaboration. This research employed a qualitative descriptive method, with data collected through questionnaires, interviews, and documentation. The results indicate that the Telegram application provides significant benefits in facilitating the learning process. It enables efficient distribution of learning materials, smooth communication between lecturers and students, and the creation of interactive discussion spaces. Moreover, Telegram’s features—such as group chats, file sharing, and polls—encourage student participation, improve accessibility to resources, and foster collaborative learning. The study also found that students felt more motivated, independent, and responsible in managing their learning activities through this platform. Overall, the use of Telegram has proven to be effective, practical, and adaptable in supporting the teaching and learning process of the Malay Culture course. Therefore, it is recommended that Telegram be utilized not only in cultural studies but also across other academic disciplines to enhance the quality of online and blended learning environments.

This study examines the epistemology of monotheism from the perspective of Syed Muhammad Naquib al-Attas as outlined in his book Islam and Secularism. The main focus of this study is the unity of revelation and reason, monotheism as a basic principle of science, the rejection of secular epistemology, and the ultimate goal of science, which in this context is ma'rifatullah (knowing God). This study uses a library method with a qualitative-descriptive approach and text analysis (content analysis), focusing on Chapters III and V in al-Attas's book, as well as relevant supporting literature on the epistemology of monotheism and the Islamization of science. The results show that the epistemology of monotheism according to al-Attas emphasizes the importance of integration between reason, revelation, and spiritual experience. In this view, science is not only intellectual, but also moral and spiritual. This integration forms a holistic framework of science, which not only functions to develop human morals and character, but also as a means to know and serve God. Thus, the epistemology of monotheism provides a strong foundation for the development of Islamic science, while strengthening the identity of Islamic science in facing the challenges of modernity.

The integration of green marketing into corporate strategies represents a paradigmatic shift in responding to global sustainability issues while enhancing competitiveness and socio-ecological commitment. With the rapid growth of literature in this field, a systematic analysis is required to map its conceptual evolution and strategic directions. This study presents a bibliometric analysis of global research trends in green marketing, aiming to identify the intellectual structure, thematic evolution, and knowledge development over the period 2017–2024. Using the Scopus database and the Biblioshiny and VOSviewer tools, 275 peer-reviewed articles were examined through quantitative bibliometric mapping techniques. The analysis reveals an annual publication growth rate of 15.27%, with dominant themes such as “sustainability,” “green marketing,” and “sustainable development.” Thematic mapping visualizations indicate a shift in research focus from product-related technical issues to strategic, social, and consumer behaviour dimensions. Five major thematic clusters were identified, reflecting interdisciplinary approaches encompassing digital marketing strategies, consumer behaviour, corporate social responsibility, supply chain management, and environmental ethics. These findings underscore the significance of integrating green marketing as a sustainable business strategy, not only to enhance corporate image but also to foster more environmentally responsible consumer behaviour. The study provides a conceptual foundation for future inquiries and strategic implications for business practices, affirming the role of green marketing as a catalyst for organizational transformation toward environmental and social sustainability.

Poverty is a multidimensional issue that not only involves economic limitations but also reflects violations of fundamental human rights such as the right to food, health, education, decent employment, and socio-political participation. This study aims to analyze the legal innovations implemented by the Tegal Regency Government in formulating poverty alleviation policies based on budget efficiency. Using an empirical and philosophical approach, this research views law not only as an ideal set of norms but also as a dynamic social phenomenon within society. The findings reveal that legal innovation is manifested through the strengthening of juridical aspects in regional policies, the integration and synergy of four flagship poverty alleviation programs, and the implementation of the initiative “One Regional Apparatus, One Assisted Village,” which involves all elements of local government. In addition, active community participation and the utilization of corporate social responsibility (CSR) funds from regional and state-owned enterprises serve as crucial supporting factors in enhancing the sustainability and effectiveness of poverty alleviation programs in Tegal Regency.

This research analyses the optimisation of the electronic performance appraisal system (e-Kinerja) implementation within the context of the Civil Servant (ASN) performance management transformation at the Sidoarjo Regency Regional Civil Service Agency. The e-Kinerja system represents a digital innovation in ASN performance appraisal, developed in accordance with the Minister of State Apparatus Utilisation and Bureaucratic Reform Regulation Number 6 of 2022. This qualitative research, employing a case study approach, utilised purposive sampling for informant selection, with data gathered through participant observation and documentary analysis. Data analysis followed the Miles and Huberman model, encompassing data reduction, data display, and conclusion drawing. The research findings indicate that the e-Kinerja implementation faces challenges regarding system integration with the Personnel Information System (SIMPEG), synchronisation of personnel data, and equitable dissemination of information to all Civil Servants. Nevertheless, the system is proven to enhance accountability, transparency, and work productivity of Civil Servants through measurable daily reporting mechanisms and monthly targets. This study contributes theoretically to the literature on technology-based public sector performance management and practically through recommendations for developing a more integrated e-Government system. Policy implications include the necessity for accelerating the digitalisation of personnel services, strengthening the capacity of civil service human resources in digital literacy, and developing an information technology infrastructure that supports bureaucratic transformation towards a more efficient, accountable, and responsive.  

The State Civil Apparatus Information System (SIASN) is a digital platform developed by the State Civil Service Agency (BKD) to manage ASN personnel data and information in Indonesia. This study aims to evaluate the SIASN-based promotion service policy at the Sidoarjo Regency Regional Civil Service Agency based on State Civil Service Agency Regulation Number 7 of 2023. The research method used is qualitative research with data collection techniques through in-depth interviews, participatory observation, and documentation studies. Data analysis uses the Miles and Huberman interactive model, while the evaluation framework uses William Dunn's evaluation criteria which include effectiveness, efficiency, adequacy, responsiveness, and accuracy. The evaluation results show that the SIASN-based promotion service policy at the Sidoarjo Regency BKD has been quite effective in achieving the goal of improving service quality and has a good level of efficiency in reducing bureaucratic flows. However, in terms of adequacy, there are still gaps related to human resources and system integration. The policy's responsiveness to ASN needs is quite good although there is still room for improvement in aspects of communication and data updating. The main obstacles identified include weak validity of personnel data, the absence of a bridging system between SIPEKAT and SIASN, limited human resources, and minimal awareness of ASN in updating independent data.

This study explores the epistemological foundation of Islamic education in the context of the Merdeka Curriculum implementation in Indonesia. The research aims to analyze how Islamic epistemology—which integrates revelation, reason, and experience—can be harmonized with the principles of independent learning that emphasize flexibility, contextual understanding, and character development. Using a qualitative descriptive approach, this study collects data through literature review and content analysis of relevant academic works and policy documents. The findings show that the integration of Islamic epistemology provides a philosophical framework that strengthens the spiritual and moral dimensions of education while maintaining academic autonomy. The implications highlight the importance of teachers’ capacity, curriculum adaptation, and policy support to ensure that the Merdeka Curriculum remains grounded in Islamic educational values. This study contributes to the discourse on contemporary Islamic education by proposing an integrative model that aligns faith-based knowledge with modern educational paradigms.  

In today's world, the crisis of moral integrity and low quality of leadership have become one of the most serious challenges in education and social life. This study aims to examine how Christian Religious Education and family interactions contribute to the formation of a culture of quality that supports the growth of leadership character based on faith, responsibility, and a spirit of service. The approach used is a reflective literature study with a review of eleven journals, sixteen books or other sources from theological and educational philosophy perspectives, and leadership studies. The results of the study show that Christian Religious Education not only fosters spiritual awareness and ethical thinking skills, but also strengthens students' commitment to excellence as a manifestation of living faith, hence the emphasis is on the active role of parents. The integration of faith education and family interaction creates a culture of quality that encourages continuous growth, self-reflection, and integrity in leadership. The novelty in this study is the formation of an integrated culture of quality.

This research examines how cost characteristics influence the relationship between target costing and time-driven activity-based costing (TDABC) approaches and their subsequent impact on corporate competitiveness. Using a descriptive analytical approach, the researcher collected data through a structured questionnaire, which was then processed and analyzed using SPSS software. The study aimed to test the validity of the proposed hypothesis, which suggested that a standalone approach—either target costing or TDABC—fails to sufficiently enhance competitiveness. However, the integration of both approaches proved to be beneficial, allowing companies to improve their competitive positioning by reducing overall costs. The research concludes that combining target costing and TDABC can create synergies that better align with the goal of cost reduction. As a recommendation, companies are encouraged to integrate these cost management approaches to maximize their competitive advantage in the market and optimize cost efficiency.

This research, titled “Islamic Universalism and Local Islam,” aims to analyze the relationship between the universal values of Islam and the expressions of local Islam that develop within the cultural context of society. The main focus of this study is to understand how Islam, as a universal religion, interacts with local cultures without losing its core principles such as tawhid (monotheism), justice, equality, and rahmah (compassion). The research method used is library research with a qualitative approach. Data were collected through the analysis of academic literature, scholarly journal articles, and other relevant scientific works. The analysis technique employed is content analysis, used to examine the relationship between universal Islamic values and their manifestations in local religious traditions. The findings indicate that Islamic universalism and local Islam are not opposing concepts but rather complementary ones. Islamic universalism provides an inclusive ethical and spiritual foundation, while local Islam reflects the contextual application of Islamic teachings within specific cultural settings. The integration of both creates a form of religiosity that is moderate, adaptive, and harmonious, making it relevant to the pluralistic society of the modern era.

Leadership and organizational structure in Islamic education are two interrelated elements that shape the direction, vision, and sustainability of educational institutions founded upon divine values. The background of this study stems from the phenomenon of weak leadership systems and organizational governance in several Islamic educational institutions in Indonesia, characterized by low managerial competence and the lack of integration of spiritual values in leadership practices. This condition hampers institutional effectiveness in achieving the expected quality of education. The purpose of this research is to analyze the role of leadership as a pillar of spiritual and managerial transformation and to describe the organizational system of Islamic education as a collaborative and value-based system. This study employs a qualitative method with a literature review approach, analyzing various academic sources, Islamic leadership theories, and previous research findings. The results indicate that Islamic educational leadership grounded in the values of amanah (trustworthiness), syura (consultation), and ukhuwah (brotherhood) plays a crucial role in building a productive and ethical organizational culture. Furthermore, an organization based on collaboration, justice, and open communication strengthens institutional effectiveness and enhances the participation of all educational components. The synergy between spiritual leadership and a value-driven organizational system produces Islamic educational institutions that are excellent, adaptive, and oriented toward nurturing individuals who are both faithful and knowledgeable.

This article explores the strategic role of bilateral diplomacy between Indonesia and the Philippines in strengthening ASEAN unity amidst regional political challenges. Using a qualitative research approach with descriptive analysis, it examines how diplomatic cooperation on security, conflict resolution, and economic collaboration has contributed to regional stability and integration. The study highlights Indonesia's role in mediating internal conflicts in the Philippines and joint efforts in maritime security. Despite geopolitical tensions and domestic political changes, the bilateral relationship remains crucial for ASEAN's resilience and cohesion. The findings emphasize the importance of sustained diplomatic engagement for fostering regional solidarity and addressing emerging global challenges.

This study aims to improve high school students' listening skills through the application of Voice of America (VoA) Learning English. Using a classroom action research (CAR) approach in two cycles at a high school in Yogyakarta with 36 students, this study assessed listening skills before and after using the application. Data were collected through pre-tests, post-tests, observations, and interviews, and analyzed using an interactive model and SPSS. The results show that the use of VoA Learning English improves students' listening skills, motivation, and engagement, while also proving the effectiveness of technology-assisted learning through authentic listening materials. This study recommends the integration of digital media in teaching English listening skills.

This study investigates the impact of Environmental, Social, and Governance (ESG) Risk Ratings on stock prices of companies listed in the ESG Leaders Index on the Indonesia Stock Exchange during the period 2020–2023. Using the Ohlson (1995) valuation model as the theoretical framework, the research examines the value relevance of financial information—proxied by Book Value per Share (BVPS) and Earnings per Share (EPS)—and non-financial information in the form of ESG risk ratings. The study employs purposive sampling, resulting in an unbalanced panel dataset of 120 firm-year observations. Panel regression analysis with the Random Effect Model (REM) is applied, supported by classical assumption tests and sensitivity analysis. The findings reveal that BVPS has a positive and significant effect on stock prices, highlighting its role as a stable and value-relevant measure for investors. By contrast, EPS shows a positive but insignificant relationship, confirming the declining relevance of earnings in the Indonesian market. Moreover, ESG Risk Ratings exhibit a negative but statistically insignificant effect, suggesting that while firms with higher ESG risks tend to be valued lower, sustainability considerations are not yet consistently incorporated into equity valuation by Indonesian investors. These results imply that financial fundamentals, particularly BVPS, remain the dominant factor in stock price determination, whereas ESG information has not yet achieved value relevance in the Indonesian context. The study underscores the need for stronger regulatory enforcement, standardized ESG disclosure, and greater investor awareness to enhance the integration of sustainability risks into capital market decision-making.

This research aims to examine the impact of integrating cleaner production practices with green supply chain technologies as a comprehensive approach to achieving environmental sustainability. The study highlights that cleaner production and green supply chain management represent advanced, innovative strategies that have emerged as a response to the growing environmental challenges caused by the rapid expansion and diversification of industrial activities. These technologies are not only environmentally oriented but also carry significant economic implications for organizations. The findings emphasize that adopting cleaner production involves minimizing waste generation, improving production efficiency, and ensuring that processes are designed to have minimal adverse effects on the environment. On the other hand, green supply chain technologies focus on integrating environmental thinking into every stage of the supply chain—ranging from product design, material sourcing, and manufacturing processes to logistics, product delivery, and end-of-life management. The study concludes that the synergy between these two approaches provides multiple benefits. From an environmental perspective, they contribute to reducing carbon emissions, particularly from fuel-powered machinery and transportation systems. They also promote the rational use of resources, including energy, water, and raw materials, thereby helping to preserve natural resources for future generations. From an economic perspective, their implementation leads to reduced operational costs by enhancing efficiency, decreasing waste disposal expenses, and optimizing resource usage. Furthermore, the integration of cleaner production and green supply chain technologies supports compliance with environmental regulations and enhances the corporate image of economic units, enabling them to gain competitive advantages in increasingly eco-conscious markets. Overall, the research affirms that these practices are essential tools for confronting and mitigating the environmental pollution challenges of modern industries, while simultaneously fostering sustainable economic growth and long-term environmental protection.

Citizenship rights and control of agrarian resources are two interrelated aspects in realizing social justice in Indonesia. In the context of an agrarian country experiencing pressures from economic globalization and resource liberalization, unequal access to land and other agrarian resources has become a pressing structural issue. This study aims to analyze how citizenship rights—as a form of state recognition of the existence and participation of citizens—correlate with the distribution and control of agrarian resources, particularly within the framework of social justice. The method used is a qualitative approach with literature studies and critical analysis of agrarian policies, citizenship regulations, and case studies of agrarian conflicts in several regions of Indonesia. The results show that the neglect of citizenship rights in agrarian policies contributes to the marginalization of vulnerable groups, such as indigenous communities and small farmers. Furthermore, land tenure policies that tend to favor corporations reinforce structural inequality. In conclusion, social justice in the control of agrarian resources requires the integration of substantive recognition of citizenship rights and agrarian reform oriented towards redistribution and participation. Policy reform that guarantees equal access to resources for all citizens is a primary prerequisite for inclusive and equitable development.    

School cleanliness is a fundamental aspect in creating a healthy, comfortable, and character-based learning environment. This community service activity aims to raise students’ awareness of the importance of maintaining school environmental hygiene through a Participatory Action Research (PAR) approach conducted at MDTA Nurul Huda, Padamaju Village, Pagelaran District, Cianjur Regency. The activity consisted of several stages: observation, educational counseling, collaborative cleaning activities, and participatory evaluation. The results show an increased awareness among students of the importance of cleanliness, a more organized school environment, and active involvement of teachers and students in maintaining school facilities. Teachers served as role models who significantly influenced students’ clean habits. The activity also affirmed the integration of Islamic values in hygiene education, aligning with the principle of an-nadhafah minal iman (cleanliness is part of faith). Therefore, the school cleanliness education program at MDTA Nurul Huda is not merely a physical cleaning action but also a sustainable form of character education based on spiritual and social values.

This study aims to analyse the design and optimization of digital marketing to increase the brand awareness of the IdRink MSME through the integration of a website and Instagram. The research employed a Research and Development (R&D) method using the Four-D model (Define, Design, Develop, Disseminate), combined with prototyping techniques and evaluation through blackbox testing. Data were collected through interviews, literature review, observation, Google Analytics, Instagram Insight, and A/B testing questionnaires administered to 100 respondents. The results show that the development of a WordPress-based website and a structured Instagram content plan significantly improved IdRink’s digital performance. Within one month, the audience growth rate increased by 256%, average post reach reached 216%, and website traffic recorded 298 users. Brand awareness measurement indicated brand recognition of 74% and brand recall of 79%, higher than the comparison brand in the local beverage category. These findings indicate that integrating a website and Instagram as a digital marketing strategy is effective in moving IdRink from the unaware-of-brand stage to recognition and recall, expanding market reach, strengthening customer engagement, and building a more professional brand image among young urban consumers. The study recommends maintaining content consistency and utilising digital analytics to support future marketing decision-making.

The implementation of Coretax on taxpayers (clients) is able to provide an overview of how this application works and affects the taxpayer's compliance. This research aims to analyze the impact of Coretax application implementation on taxpayer compliance in AW&L Accounting Service Office (KJA) clients. The approach used in this research is descriptive qualitative. Collection of research data through literature studies, interviews and direct observations. Research results show that Coretax is able to simplify the tax reporting process through automation features, data integration, and comprehensive usage guidelines. The implementation of Coretax has a positive impact on taxpayer compliance. The obstacles found in the implementation of Coretax include low technology literacy, the need to provide additional education and training in the use of Coretax, and there are technical problems in the Coretax access system due to poor optimal signals. The improvement of the Coretax system by the Directorate General of Taxes is always updated in order to improve the tax administration system in Indonesia.

This study aims to examine the role of Coretax as a digital innovation in reporting the Periodic Tax Return (SPT Masa) for Income Tax Article 21 (PPh 21), which has been nationally implemented since 2025. Coretax is an integrated tax administration system developed by the Directorate General of Taxes to combine the processes of electronic withholding tax slip (e-Bupot) creation, tax return reporting, and tax payment into one efficient and accurate online platform. The system simplifies reporting procedures, accelerates administrative processes, and enhances taxpayer compliance through real-time data integration and automatic validation. However, the implementation of Coretax faces challenges such as technical issues, intensive training needs for staff at Tax Service Offices, and limited digital literacy among taxpayers, especially micro, small, and medium enterprises (MSMEs). This study provides an overview of Coretax’s contribution to supporting the digital transformation of Indonesia’s tax system while identifying obstacles that must be addressed to ensure optimal system performance.