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This study aims to examine the effect of Corporate Social Responsibility (CSR) costs and financial characteristics on tax avoidance practices among publicly listed companies with the largest market capitalization in Indonesia. The study is motivated by Indonesia’s relatively low tax ratio compared to other emerging economies in the ASEAN region, which suggests the persistence of tax avoidance practices, particularly among large corporations. Grounded in legitimacy theory and agency theory, this research empirically investigates the influence of CSR costs, profitability, leverage, liquidity, activity ratio, growth ratio, and operating cash flow on tax avoidance. The research sample consists of 50 companies with the largest market capitalization listed on the Indonesia Stock Exchange over the 2020–2024 period, employing a census sampling method and unbalanced panel data. Secondary data were obtained from annual financial reports and analyzed using panel data regression techniques. Tax avoidance is measured using the Book-Tax Differences (BTD) approach, while model selection is determined through the Chow test, Hausman test, and Lagrange Multiplier test. The results indicate that, simultaneously, all independent variables have a significant effect on tax avoidance. Partially, the activity ratio has a negative effect on tax avoidance, whereas the growth ratio and operating cash flow have a positive effect on tax avoidance. Meanwhile, CSR costs, profitability, leverage, and liquidity do not show a significant effect. These findings suggest that asset utilization efficiency tends to restrain tax avoidance behavior, while corporate growth dynamics and strong operating cash flows encourage more aggressive tax management strategies. This study provides empirical evidence from an emerging market context and offers insights for tax authorities and regulators in designing more effective, risk-based tax supervision policies.

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.

This study aims to analyze the implementation of the worship habituation curriculum in the formation of students' religious character at SMP IT Ma'Wattaibin Banjarejo. This study uses a qualitative approach with a case study type. Data was collected through in-depth interviews, observations, and documentation involving principals, teachers, and students. Data analysis is carried out through the stages of data reduction, data presentation, and conclusion drawing with source triangulation techniques and techniques to maintain the validity of the data. The results of the study show that the worship habituation curriculum is implemented in a structured and integrated manner in school culture through congregational prayer activities, daily prayers, recitals of the Qur'an, and habituation of Islamic manners. The implementation of the curriculum contributes significantly to the formation of students' religious character, especially in the aspects of discipline, responsibility, and awareness of worship. In addition, the habit of worship also has a positive impact on the formation of spiritual attitudes, social behavior, and harmonious relationships between students and the school environment. This study concludes that the worship habituation curriculum managed as a school-based curriculum has a strategic role in strengthening the religious character of students in integrated Islamic schools.

Patient safety is often viewed exclusively as the responsibility of clinical personnel. However, administrative errors occurring during the admission process and documentation stages constitute major contributors to medical risk. This study aims to explore the strategic role of administrative staff in strengthening patient safety culture and mitigating medical risks through effective communication coordination. A narrative literature review was conducted extensively using the Scopus, PubMed, and Web of Science databases, covering publications from 2014 to 2024. Data were analyzed using a thematic synthesis approach. The findings identify four main themes: administrative staff as information gatekeepers, the role of health information technologies (HIS/EMR) in bridging communication gaps, collaboration barriers arising from hierarchical structures, and the need for an Interprofessional Shared Governance framework. Administrative accuracy in the early phases of care is proven to be critical in preventing latent errors with potentially fatal consequences. Strengthening patient safety culture requires the integration of administrative staff through cross-departmental training, standardized communication protocols, and non-punitive incident reporting systems. Administrative staff are not merely bureaucratic support personnel but are key actors within the modern hospital patient safety ecosystem.

Abstract: Character education has become a critical challenge in secondary education, particularly in learning contexts that emphasize cognitive achievement over affective and behavioral development. Although Project-Based Learning (PjBL) is widely recognized for its potential to foster collaboration and responsibility, character outcomes are often treated implicitly and rarely evaluated systematically. This study aims to develop and evaluate a character-oriented Project-Based Learning framework using a Design-Based Research (DBR) methodology in Islamic secondary education. The research was conducted through iterative design cycles involving problem analysis, instructional design, implementation, evaluation, and refinement. Explicit character indicators were embedded into each phase of the PjBL process and assessed using quantitative and qualitative instruments. Statistical analysis of pretest and posttest data revealed significant improvements in students’ character-related outcomes following the implementation of the proposed framework. Qualitative findings further indicated enhanced student engagement, collaboration, and social responsibility during project activities. The results demonstrate that integrating explicit character indicators into PjBL through a DBR approach enhances the effectiveness of character education beyond conventional instructional practices. This study contributes to the literature by providing a structured and empirically validated framework that bridges Project-Based Learning, Design-Based Research, and character education. The proposed framework offers practical implications for educators seeking to integrate affective learning objectives into active learning environments.

The development of national character is a strategic agenda in addressing moral, social, and cultural challenges in the era of globalization. Strengthening fundamental values derived from Islamic teachings is considered an important solution, particularly the values of obedience to Allah SWT, the spirit of competing in goodness (fastabiqul khairat), and work ethic. These three values play a crucial role in shaping individuals who are faithful, possess noble character, are responsible, and have high competitiveness. However, the reinforcement of these values in the practice of Islamic Religious Education (PAI) at the elementary, junior high, and senior high school levels has not yet been optimally and systematically integrated. Therefore, this article aims to analyze the concepts, urgency, and strategies for integrating the values of obedience, competition in goodness, and work ethic into PAI learning. The research method employed is a literature study using a qualitative-descriptive approach through the analysis of scientific literature, curriculum documents, and relevant concepts of Islamic education. The findings indicate that the value of obedience serves as a spiritual and moral foundation for students, the value of fastabiqul khairat encourages active, collaborative attitudes oriented toward positive contributions, while work ethic strengthens discipline, responsibility, and productivity. The integration of these three values can be implemented through the development of teaching materials, the application of contextual learning methods, educators’ role modeling, and the cultivation of a religious school culture. The implications of this study affirm that integrating these values into PAI significantly contributes to the formation of a young generation with integrity and readiness to build a dignified nation.

The purpose of this study is to analyze digital transformation in notary services, namely the validity of electronic deeds and the responsibilities of notaries in the era of e-government. This study uses a normative juridical method with a legislative and conceptual approach based on an analysis of relevant regulations, scientific literature, and other legal sources. Data was obtained through literature study and analyzed qualitatively and descriptively to assess the legal certainty and responsibility of notaries in preparing electronic deeds in the era of digital transformation in notarial practice. The results show that digital transformation in the notary field is an impact of information technology developments and e-government policies that change the notary's work processes, including administration, deed preparation, identity verification, and document storage. However, digitization must still comply with the principles of authenticity, legality, data security, and legal certainty in accordance with the characteristics of the notary's position as a public official. This study also found that the implementation of cyber notary in Indonesia still faces normative, technical, and ethical obstacles, such as the absence of comprehensive regulations, limited digital infrastructure, and the risk of identity abuse. Therefore, regulatory harmonization, capacity building for notaries, technology standardization, and effective supervision are needed so that the digitization of notary services can be implemented safely while maintaining the integrity of the profession.

The phenomenon of marriages between Indonesian citizens (WNI) and refugees represents a complex legal challenge due to the absence of specific regulations governing such relationships. This study examines the legal protection for Indonesian citizens who become victims of manipulative marriages by refugees, employing a normative juridical approach with statutory and conceptual methods. The research analyses primary legal materials, including the 1945 Constitution, Law Number 1 of 1974 concerning Marriage, Law Number 39 of 1999 concerning Human Rights, and Presidential Regulation Number 125 of 2016 concerning the Handling of Refugees from Abroad. The findings reveal that Indonesian national law does not specifically regulate marriages between Indonesian citizens and refugees or asylum seekers, creating a significant legal vacuum (rechtsvacuum) that renders such relationships vulnerable to abuse, violence, and legal uncertainty. Furthermore, the state's responsibility in protecting Indonesian citizen victims of manipulative marriages by refugees has not been optimally implemented, despite constitutional and juridical foundations requiring protection from all forms of violence, discrimination, and exploitation. The study recommends the formulation of specific regulations addressing marriages between Indonesian citizens and refugees, strengthening the role of victim protection institutions, and establishing inter-agency coordination systems, including international organisations such as UNHCR and IOM, to prevent abuse and strengthen law enforcement mechanisms.

The development of industrial areas has direct implications for surrounding buffer villages, including Plenen Village, which is adjacent to the Batang Integrated Industrial Estate (KITB)/Batang Industropolis Special Economic Zone (SEZ). The main issue identified is the suboptimal utilization of industrial development opportunities to improve local community welfare. This study aims to analyze the synergy between village government and industrial areas in empowering the community of Plenen Village. A qualitative approach with a case study design was employed. Data were collected through in-depth interviews, field observations, and document analysis, and were analyzed thematically. The findings indicate that synergy between the village government and industrial area has been established through program coordination, facilitation of local labor absorption, and social support via corporate social responsibility programs. However, such synergy remains partial and has not been institutionally integrated, resulting in limited impact on community empowerment. The study concludes that strengthening collaborative governance and joint planning is essential to ensure that industrial development provides more inclusive and sustainable benefits for buffer village communities.

This study examines the integration of hermeneutic learning and systematic theology in science-based discipleship based on the concept of the Kingdom of God. The background of this research is the gap between the theological understanding of the Kingdom of God and the practice of digital discipleship which tends to be pragmatic and lacks a strong doctrinal foundation. This study uses mixed methods with a sequential explanatory design, which combines a survey of 50 respondents from pastors, lecturers, teachers, and students, as well as in-depth interviews to strengthen quantitative findings. The results of the study showed a very positive response to the integration of the values of the Kingdom of God and the use of science and technology in discipleship, especially in the aspects of digital ethics, love, responsibility, and the formation of Christian character. However, the understanding of hermeneutics and systematic theology still needs to be strengthened so that theological depth is not reduced by digital media and rapid technological flows. This research produces an integrative conceptual model of digital discipleship based on the Kingdom of God that combines hermeneutics as the basis for biblical interpretation, systematic theology as a doctrinal framework, and science and technology as a means of contextual and sustainable faith transformation.

This study aims to examine the concept of intellectual intelligence from the perspective of the Qur’an and its implications for the development of contemporary Islamic education. The background of this research is rooted in the tendency of modern education to emphasize rational–cognitive aspects while neglecting spiritual and moral dimensions. This study employs a qualitative approach with a library research design, utilizing thematic analysis of Qur’anic verses, classical and contemporary tafsir works, and relevant scholarly literature. The findings reveal that intellectual intelligence in the Qur’an is understood holistically through the concepts of ‘aql, tafakkur, tadabbur, and tafaqquh, and is represented in the characteristics of ulul albab, qaum ya‘qilun, and ulul abshar. Qur’anic intellectual intelligence is not value-neutral but is integrated with God-consciousness and moral responsibility. The implications of this study emphasize the need for Islamic education to develop intellectual capacity in a critical, reflective, and value-oriented manner through dialogical learning, integrative curricula, and the role of educators as intellectual and moral facilitators. These findings reinforce the urgency of renewing the paradigm of Islamic education that balances intellect, faith, and morality.

Early Childhood Education (ECE) is an important stage in shaping a child's personality and character. At this point, the story serves as the primary tool for conveying principles, ethics, and the meaning of life. However, the process of interpreting stories often overlooks cognitive aspects and lacks focus on children's character development. The purpose of this article is to study how hermeneutic principles are used in early childhood education, with a particular emphasis on how stories function as a tool for shaping children's character. The hermeneutic method allows educators to interpret stories contextually, dialogically, and reflectively. This allows children to understand and internalize the principles contained in the story. This research utilizes a qualitative-descriptive literature study on hermeneutic literature, character education, and early childhood pedagogy. The results indicate that hermeneutics, employing principles such as the hermeneutic circle, dialog of meaning, and contextualization of stories, significantly enhances honesty, empathy, responsibility, and religious attitudes in early childhood. Thus, hermeneutics is not only relevant in adult text research, but also effective as a pedagogical method in teaching early childhood.

The importance of worship in shaping the character of a Muslim is the purpose of this study. Worship is considered the main way to guide and direct a person towards a better, balanced, and moral life. This study was conducted using a qualitative approach and data collection techniques through literature research on relevant Islamic literature and sources. The data were analyzed descriptively to examine the relationship between character building and the practice of worship in the life of a Muslim. The results of the study indicate that worship that is performed correctly, sincerely, and in accordance with the requirements of Islamic law plays a significant role in shaping noble character or morals. Worship enhances the vertical relationship between humans and Allah SWT. It also influences the way we behave towards others in our daily lives. Good morals will help a person maintain harmonious relationships with others, foster mutual respect, honesty, and social responsibility, which in turn will result in a better and more civilized society.

This study aims to explore in depth the impact of Islamic parenting on the development of disciplinary character in early childhood. Conceptually, parenting in Islam is understood as a child-rearing method based on Islamic principles, emphasizing values of role modeling, love, responsibility, and moral development from an early age. Through this approach, parents serve as the first and foremost educators in instilling the values of discipline reflected in children’s daily behavior, both within the family and in social interactions. This research analyzes various ways Islamic parenting is applied in daily activities, including the habit of performing prayers on time, managing schedules for study and play, and implementing educational consequences in accordance with Islamic principles. The findings reveal that the consistent application of Islamic parenting patterns, combined with effective communication between parents and children, has a positive effect on the development of children’s disciplinary character. Children raised under Islamic parenting tend to have an awareness of obeying rules, valuing time, and taking responsibility for their duties and obligations. Conversely, the study also identifies challenges stemming from parents’ limited understanding of Islamic parenting concepts, as well as external environmental influences such as digital media and peer interactions that are not always aligned with Islamic values. Therefore, efforts are needed to improve literacy regarding Islamic parenting through educational activities involving early childhood education institutions, religious study groups, and parent communities. In general, the findings of this study highlight the importance of collaboration among families, schools, and communities in consistently applying Islamic parenting principles to foster children’s disciplinary character from an early age in accordance with Islamic teachings.

This study aims to analyze in depth the moral values ​​contained in Surah Luqman verses 14–15 based on M. Quraish Shihab's Tafsir Al-Mishbah and their relevance in shaping the character of adolescents in the modern era. The research method used is library research with the tafsir munasabah approach, namely examining the relationship between the meanings of verses contextually and thematically. The main data source comes from Tafsir Al-Mishbah, supported by relevant tafsir literature and character education studies. The results of the study show that in Tafsir Al-Mishbah, Surah Luqman verses 14–15 contain six main moral values, namely birrul wâlidayn (devotion to parents), an attitude of gratitude to Allah and both parents, proportional obedience and not violating the principle of monotheism, gentleness and ethics in responding to differences, orientation to the afterlife, and exemplary behavior. These values ​​have strong relevance to efforts to shape the character of adolescents, especially in facing moral challenges in the digital era. The implementation of this teaching is considered strategic as a fundamental solution to overcome various youth problems, such as cyberbullying, ethical crises, and moral decadence, by instilling religious attitudes, empathy, and social responsibility.

This research aims to explore the function of the church in improving the understanding of the congregational environment through an eco-ecclesiology perspective. Eco-ecclesiology places the church as an integral part of God's creation that has a spiritual responsibility to protect, protect, and care for the environment. This study uses a qualitative approach with a descriptive method, where data is collected through interviews, observations, and documentation from church ministers and congregation members. The results of the study show that the church has contributed to building concern for the environment through preaching, education, and social activities related to nature conservation. However, this role is not fully optimal because there is still limited awareness among the congregation and there is no structured and sustainable environmental program. These findings affirm the need for churches to integrate eco-ecclesiological principles more systematically into the ministry and daily life of the church. Thus, the church functions not only as a spiritual center, but also as an agent of social transformation that encourages the creation of ecological awareness and concrete actions in preserving the environment.

Social and environmental responsibility as part of business ethics. Corporate Social Responsibility (CSR) is an important strategy in building and maintaining a company's image in the public eye. This study aims to analyze how the CSR strategy implemented by PT. Kompas Gramedia through the Kampung Koran program maintains the company's image. This study uses a descriptive qualitative approach. Data collection techniques were carried out through in-depth interviews and documentation. The theory used is the CSR strategy from Coombs and Holladay which includes five stages: scanning, conducting, creating, communicating, and evaluating. In addition, the image formation theory from John M. Tiedemann was also used to analyze the process of forming a company's image. The results show that the Kampung Koran Program of PT. Kompas Gramedia demonstrates a planned and participatory CSR strategy. Through scanning and monitoring as well as conducting formative initiatives, the company is able to map community needs and design programs based on local potential. At the create CSR stage, the focus is directed at empowering housewives with skills in processing used newspapers, then strengthened through communicate CSR with communicative narrative techniques that touch public emotions, and is periodically evaluated at the evaluation stage to maintain relevance and sustainability. This process contributes directly to the formation of the company's image. Starting with a creative idea to recycle newspapers, a positive perception emerged that the program brings tangible benefits.

This study explores how Generation Z constructs work values and meaning in modern organizations shaped by digitalization and social transformation. Using a qualitative phenomenological approach under a social constructivist paradigm, the research investigates the lived experiences of young professionals in the digital, creative, and startup sectors. Data were collected through in-depth interviews and non-participant observation and analyzed using thematic analysis (Braun & Clarke, 2006; Moustakas, 1994). Findings show that Generation Z defines work through three interrelated dimensions: (1) intrinsic motivation grounded in personal purpose and self-expression, (2) redefined productivity emphasizing creativity and emotional balance rather than quantitative output, and (3) job satisfaction derived from inclusive culture and adaptive leadership. These results support Self-Determination Theory (Deci & Ryan, 2000) and Social Constructionism (Berger & Luckmann, 1966), showing that work meaning is socially constructed rather than objectively given. Overall, the study concludes that for Generation Z, work represents not merely economic activity but a medium for identity, contribution, and personal growth, urging organizations to embrace meaning-centered and value-driven leadership to enhance engagement and fulfillment.

The axiology of science is a branch of the philosophy of science that examines the values, goals, and orientations of scientific knowledge utilization. This article aims to philosophically analyze the concept of the axiology of science from Western and Islamic perspectives, highlighting their fundamental similarities and differences. This research employs a qualitative method, employing a literature review approach with descriptive-analytical and comparative methods. The results of the study indicate that in the Western philosophical tradition, the axiology of science has developed historically, from the search for the highest good in classical times to the tendency towards value relativism in the modern and postmodern eras, with human rationality as the center of value determination. Meanwhile, the axiology of science in Islam is rooted in monotheism as a metaphysical foundation, with revelation as the primary source of values ​​and reason serving as an interpretive instrument. Despite paradigmatic differences, both traditions affirm that science cannot be separated from moral dimensions and ethical responsibility. This article concludes that dialogue between Western and Islamic axiology is essential for building a scientific paradigm that is not only rational and progressive, but also moral, just, and oriented towards the welfare of humanity.

This study aimed to investigate the implementation of the BERDES (Bersih Desa) Program as an innovative strategy to foster environmental awareness among elementary school students at SD Negeri 2 Demulih. The program was designed using a participatory approach based on the Participatory Action Learning Sistem (PALS) method, which engaged students as active participants in identifying problems, planning, executing, and evaluating real actions in their school and local community environments. The research found that active student involvement in cleaning activities, waste management socialisation, and collective reflection significantly enhanced positive attitudes and social responsibility towards environmental conservation from an early age. Despite challenges such as limited frequency of program activities and common misconceptions about waste classification (organic, inorganic, residual), the BERDES program successfully served as an effective educational tool that embedded environmental care values among rural youth. The findings emphasised the critical role of schools as centres for environmental character education that combine theoretical knowledge with practical engagement to address real environmental issues.