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This study aims to analyze the influence of accountability and transparency principles on financial management in feed retail micro, small, and medium enterprises (MSMEs) in West Lampung Regency. Accountability and transparency are considered essential aspects of good governance implementation, which play a crucial role in building trust and improving the financial effectiveness of small enterprises. The research applies a quantitative approach through a survey distributed to customers and farmers using a Likert-scale questionnaire. Data were analyzed using multiple linear regression to examine the effect of accountability and transparency on financial management perception.. The results indicate that both variables have a positive and significant influence on customers’ and farmers’ perceptions. The implementation of accountability and transparency strengthens public trust and enhances the professionalism of financial management practices in MSMEs, particularly in feed retail businesses.

Hadith of the Prophet Muhammad SAW constitutes a fundamental source of Islamic teachings that plays a crucial role in shaping value systems, particularly in the field of education. One of the most essential hadiths in Islamic educational discourse is Ṭalabul ‘Ilmi Farīḍah ‘Alā Kulli Muslim, which emphasizes the obligation of seeking knowledge for every Muslim. This article aims to comprehensively examine the ethics of seeking knowledge from the perspective of this hadith and its relevance to academic life among university students. This study employs a library research method by analyzing hadith compilations, classical and contemporary hadith commentaries, and scholarly literature in Islamic education. The findings indicate that the hadith Ṭalabul ‘Ilmi Farīḍah ‘Alā Kulli Muslim not only establishes the obligation of acquiring knowledge but also embodies fundamental principles of academic ethics, including sincerity, perseverance, honesty, respect for educators, and responsibility in applying knowledge. These ethical values remain highly relevant in fostering an academic culture of integrity within higher education institutions.

The training on computer network cabling serves not only to enhance students’ technical abilities but also to cultivate social values, collaborative behavior, and digital awareness within the school environment. The outreach activity conducted by students of Universitas Victory Sorong at SMA 2 Kabupaten Sorong aimed to strengthen students’ digital competence through the introduction of network devices and hands-on practice in creating LAN cables. The results indicate that this training effectively increased students’ understanding of computer network components, improved their practical skills in LAN cable assembly, and fostered cooperation and responsibility during group activities. From the perspective of Sociology of Education, the program contributed to the development of social capital by encouraging peer interaction, collaborative learning, and a deeper awareness of the role of technology in social life. This activity also addressed existing problems such as limited knowledge of network systems, lack of practical experience, and insufficient technology education in schools. Overall, the training led to improved technical comprehension, active participation, and enhanced social character formation. Therefore, computer network cabling training plays a significant role in promoting both digital literacy and social development among students in accordance with the principles of educational sociology.

This community service activity aims to improve students' understanding of the basic concepts of digital marketing and simple branding at Al-Ihsan Doglo Vocational School as a starting point for fostering an entrepreneurial spirit. This activity was carried out using a descriptive qualitative approach with methods of socialization, observation, interactive question and answer sessions, and documentation throughout the activity. The material provided included an introduction to information technology, digital marketing concepts, the use of social media as a promotional tool, and basic product branding principles that are easy for students to apply. The results of the activity showed an increase in students' understanding of digital marketing concepts, how to utilize social media productively, and an introduction to basic branding elements such as product names, logos, and brand images. The enthusiasm of the participants during the activity indicated that the socialization method used was effective in improving basic digital marketing literacy. This activity is expected to encourage students to be more creative, innovative, and ready to face the challenges of the business world in the digital era.

Islamic Educational Philosophy holds a pivotal role in directing the learning process to remain consistent with Islamic principles. This article seeks to explore how the values of Islamic Educational Philosophy are implemented in the learning activities at the Institute of KH Ahmad Sanusi, with a focus on fourth-semester students. The study adopts a qualitative approach using a descriptive-analytical design based on library research and the examination of instructional practices. The results reveal that Islamic Educational Philosophy serves as a conceptual framework for determining and applying learning strategies, including discussion and inquiry-based learning, which foster active participation, critical thinking, and the internalization of Islamic values. Learning assessment is carried out in a comprehensive manner by addressing cognitive, affective, and psychomotor domains through individual assignments, collaborative tasks, formal examinations, and academic writing activities. Moreover, the emphasis on self-reflection (muhasabah) enhances students’ awareness of their moral and spiritual responsibilities in the process of seeking knowledge. The application of Islamic Educational Philosophy is therefore expected to support the development of students who are intellectually competent, morally grounded, and reflectively aware as future educators and Muslim intellectuals.

The success of Guidance and Counseling services relies heavily on adherence to fundamental principles such as confidentiality and voluntariness, yet field implementation faces complex challenges regarding educational levels and modern developments. This study aims to analyze the implementation of fundamental guidance and counseling principles and their relevance to religious value integration and technology adaptation. The method used is qualitative with a library research design, analyzing 20 scientific journal articles published between 2020 and 2025. The results show that the implementation of principles is dynamic. At the elementary level, the expertise principle is hindered by classroom teachers doubling roles, while secondary levels face service management challenges. Current relevance is realized through adapting the principle of currentness with web-based technology and the principle of normativeness through Islamic approaches. This study implies the need for strengthening counselor digital competence and providing professional personnel at the elementary level to ensure service integrity.

The concept of force majeure is essential in business agreements in Indonesia, as it regulates the release of contractual obligations that cannot be fulfilled due to events beyond their control such as natural disasters, pandemics, conflicts, or government policies. This study examines force majeure clauses in business agreements in Indonesia from a normative juridical perspective, focusing on the legal framework, its application practices, and its legal implications for contractual certainty. Using normative juridical qualitative methods, data were analyzed from the Civil Code (KUHPerdata) Articles 1244–1245 and 1444–1445, legal doctrine, and literature. The results of the study underlined that the force majeure clause has a strong legal basis in the Civil Code, which exempts the affected party from the obligation of compensation if the failure to perform the obligation is caused by events beyond his control. The application of this clause in the contract allows for the revision, postponement, or termination of a temporary contract, thereby guaranteeing legal certainty and protecting the principles of good faith and contractual fairness. In addition, the formulation of detailed clauses in the contract is crucial to prevent potential legal disputes down the road and ensure fair protection for all parties involved in the business agreement.

Banks are financial institutions that play a very important role in the economy and continue to innovate by developing various new forms and services. Spin-offs of Sharia Business Units (UUS) are a new method in the world of Islamic banking with the aim of becoming independent Islamic banks in conducting business activities based on sharia principles. The spin-off of the SBU is one of the main focuses of Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector. Furthermore, referring to the provisions in Financial Services Authority Regulation Number 12 of 2023 concerning Sharia Business Units, conventional banks can carry out banking activities in accordance with sharia principles by being required to open an SBU. This shows that the UUS is a unit that remains part of the conventional bank, and the provisions governing its activities, even though they are carried out by conventional banks, must still follow sharia principles, including prohibiting interest-based transactions. This study shows that spin-offs of UUS have great potential to drive the growth of Islamic banking. A spin-off is a company's decision to restructure, which has various legal implications. Although spin-offs of Islamic banks have the potential to improve the performance of Islamic banking, government policies that require spin-offs without considering the specific context of each bank can hinder the development of this sector. The implementation of mandatory spin-off policies needs to be balanced with more comprehensive government policy support.

State institutions play a primary role in governing and exercising power within a country. Indonesia, as a unitary state with a republican system, regulates the state's institutional structure through the 1945 Constitution, which serves as the supreme legal basis and guideline for state administration. The function of state institutions is to ensure that all aspects of government are implemented in accordance with the principles of law, justice, and public welfare. The state is not only considered a legal entity but also a social entity with specific functions and logic. The state's objectives are directed at balancing government power and citizen rights and accommodating the interests of individuals and the wider community. Following the amendments to the 1945 Constitution, Indonesia's institutional system underwent significant changes with the establishment of independent institutions that strengthen democracy, transparency, and accountability. Understanding the state's foundations, the requirements for formation, the form and system of government, and the relationships between institutions is crucial for maintaining Indonesia's constitutional order. Furthermore, public respect for state symbols and institutions contributes to strengthening unity and political stability, and realizing the ideals of a sovereign and prosperous nation.

This study aims to evaluate the quality of Trans Semanggi Suroboyo public transportation services with the support of the GoBis application system as a form of digital-based public service innovation in the city of Surabaya. The research method used is qualitative descriptive with the SERVQUAL (tangible, reliability, responsiveness, assurance, empathy) theoretical approach. The data used includes secondary data from the Surabaya Transportation Office, with the number of GoBis users reaching 327,018 people, GoBis balance users 42,833 people, and saving ticket users 2,095 people. The results of the study show that the tangible and reliability dimensions are relatively good, shown through modern fleet conditions and fairly consistent departure schedules. However, in the dimensions of responsiveness, assurance, and empathy, there are still obstacles related to the speed of response of digital systems, transaction security, and limitations of users' digital literacy. The utilization of GoBis' digital transaction feature is still low compared to the total number of application users. This study concludes that the success of Trans Semanggi Suroboyo is highly dependent on the integration between the quality of physical services and the effectiveness of the digital system. It is necessary to strengthen technological infrastructure, improve data security, and digital education for the public so that the quality of smart transportation in the city of Surabaya can run optimally and sustainably according to the principles of smart mobility.

This study stems from a classic question in the study of political hadith regarding leadership, specifically the hadith "The Imams are from Quraysh," which is often understood textually as requiring leaders to be from the Quraysh tribe. This kind of understanding often stops at the normative and historical level, without considering the socio-political context of modern society, which is fundamentally different from the early Islamic era. As a result, a gap emerged between the moral message of the hadith and the reality of the leadership system in democratic countries like Indonesia. This research aims to reanalyse the meaning of hadiths about Quraysh and non-Quraysh leadership, and to trace their relevance to the concept of state leadership in the Indonesian constitutional system, placing Islamic political theory and modern leadership theory on an equal footing (theory = theory). This research employs a qualitative approach based on library research, with the primary sources being political hadiths and classical references such as al-Ahkam al-Sulthaniyyah by al-Mawardi, supplemented by contemporary literature on the modern Indonesian government system. The analysis was conducted using comparative methods and content analysis to explore the commonalities and differences between the concept of Imamah in Islam and leadership in modern democratic systems. The research findings indicate that the hadith about Quraysh leadership cannot be understood rigidly as a limitation of lineage, but rather as an ethical guideline emphasising the principles of justice, trust, responsibility, and public interest. The ethical values in the hadith align with the basic principles of the presidential system in Indonesia, such as public accountability, limitation of power, and popular sovereignty, as regulated in the 1945 Constitution. Despite challenges such as corruption, the politicisation of religion, and weak leadership morality, the values of the hadith remain relevant if translated into public norms and modern governance practices. This research confirms that leadership in Islam and Indonesian democracy can complement each other, with Islam providing a moral and spiritual foundation, while democracy offers the legal and political structure to realise it.

The role of the Director of Photography (DoP) is fundamental in translating narrative concepts into visual language within audio-visual productions. This study examines the implementation of cinematographic techniques applied by the DoP in producing the human interest video feature "Porter: Ketidakpastian yang Dikerjakan" (Porter: Uncertainty at Work). The feature documents the daily lives of porters at Bandung Station, shedding light on the occupational uncertainty they face as informal sector workers. The research employs a qualitative descriptive method with a production-based approach, analyzing four key cinematographic elements: type of shot (long shot, medium shot, close up), camera angle (eye level, high angle, low angle), camera movement (panning, tilting, tracking shot, static shot), and framing (rule of thirds, balanced composition). Findings indicate that each technique was applied with deliberate intention to reinforce the narrative, emotional depth, and thematic meaning of the work. Long shots established the station environment as a dynamic, unpredictable workspace; medium shots captured the psychological nuance of waiting and uncertainty; close ups revealed intimate emotional detail; and varied camera angles constructed the power dynamics between porters and their environment. Camera movements supported visual continuity and audience engagement, while framing principles ensured compositional coherence throughout. The study contributes practical insights into the role of cinematography in non-fiction storytelling, particularly in conveying the lived realities of marginalized workers.

The enforcement of civil court judgments in Indonesia frequently encounters obstacles due to parties’ bad faith conduct, such as covert asset transfers or groundless resistance to execution. Although the principle of good faith is a foundational tenet in civil law, its application in the enforcement phase remains inconsistent. This study examines the concept and legal status of the good faith principle in Indonesian positive law concerning civil judgment enforcement and analyzes the legal consequences of its violation. A normative juridical method is employed, utilizing library-based research on primary and secondary legal sources. The findings reveal that while good faith is recognized in substantive civil law, it has not been explicitly incorporated into civil procedural law. Consequently, bad faith actions during enforcement rarely incur clear procedural sanctions. Theoretically, this underscores the need to integrate ethical principles into civil procedure doctrine; practically, it calls for regulatory reforms to embed good faith as a binding procedural obligation in judgment enforcement.

This study aims to examine the application of heart-centered communication based on Nonviolent Communication (NVC) Theory in interactions between employees and guests at the Masainn Hotel, Kuta, Bali. NVC, developed by Marshall Rosenberg, stresses empathetic engagement built on four core components: observation, feelings, needs, and requests. Using a descriptive qualitative approach, data were collected through in-depth interviews with guests and direct field observations of daily service interactions. The findings indicate that employees consistently apply empathy-driven communication by offering warm greetings, attentive service, and genuine emotional presence. These behaviors help create a family-like environment that makes guests feel comfortable and emotionally connected to the hotel. Notably, one guest reported returning to the hotel for three consecutive years, having been introduced by a friend who has been a loyal customer for nine years. This demonstrates that NVC-based communication contributes significantly to guest satisfaction, trust, and long-term loyalty. Furthermore, the study highlights the strategic role of emotional intelligence and compassionate communication in shaping service quality within the hospitality industry. By integrating NVC principles into daily service practices, hotels can foster stronger interpersonal relationships, enhance guest experiences, and build sustainable customer retention.

Faith education for children in contemporary Christian families is experiencing a crisis as many parents completely hand over the responsibility of faith education to schools and churches. This study aims to analyze the principles of faith education in Deuteronomy 6:4-9 and formulate strategic roles for Christian Religious Education teachers in empowering parents to implement faith education at home. The research method used is qualitative with a library research approach and hermeneutical analysis of Deuteronomy 6:4-9. The results show that Deuteronomy 6:4-9 emphasizes the importance of parental role modeling, repetitive teaching, integration of faith in daily life, and creation of a faith-rich home environment. Christian Religious Education teachers play a strategic role in empowering parents through theological training, provision of practical materials, continuous mentoring, partnership with churches, and exemplary living. Collaboration between Christian Religious Education teachers and families is essential to build a holistic faith education ecosystem so that children grow with a strong faith foundation from home.

Islamic banks operate not only as financial intermediaries but also as institutions rooted in Islamic ethical values. Trust (amanah) and accountability represent core principles guiding financial management in Islamic banking. This study explores the meaning of amanah and accountability and examines how both principles are implemented in Islamic banking practices. Using a qualitative interpretive approach, data were gathered through in-depth interviews, participant observations, and systematic document analysis. The findings indicate that amanah is understood not merely as an individual moral obligation, but as an institutional principle embedded within organizational policies, corporate culture, and governance frameworks. Accountability is reflected through transparent financial reporting, effective internal audit systems, risk management procedures, and the supervisory role of the Sharia Supervisory Board. The integration of amanah and accountability enhances organizational integrity, strengthens stakeholder confidence, and improves decision-making processes. Ultimately, the study demonstrates that embedding these ethical principles contributes to public trust, regulatory compliance, and the long-term sustainability of Islamic banking institutions in increasingly competitive.

Nature-based tourism development has a strategic role in encouraging sustainable local economic growth, especially in rural areas such as Marente Village, Kabupaten Sumbawa. Agal Waterfall is one of the natural tourism destinations that has high attractiveness, but its utilization is still not optimal due to limited facilities and infrastructure, access to the location, promotional activities, and the quality of human resources management. This study aims to identify strengths, weaknesses, opportunities, and threats, and determine priority strategies in developing Agal Waterfall tourism using the Quantitative Strategic Planning Matrix (QSPM) method. The research approach used is descriptive quantitative with primary data collected from 100 respondents. Analysis techniques include the preparation of IFAS, EFAS, SWOT, and QSPM matrices. The research findings show that the beauty of the natural environment and community participation are the main strengths, while the limited supporting facilities and promotion are still the dominant weaknesses. Development opportunities are supported by the increasing interest in nature tourism and the utilization of digital platforms, while threats come from competition between tourist destinations and the potential for environmental degradation. Based on the results of the analysis, priority strategies suggested include improving basic facilities, optimizing digital-based promotions, strengthening the capacity of human resource managers, and implementing the principles of sustainable tourism.

This study explores the implementation of interpersonal communication between tutors and students in speaking class activities at the Kind English Course by applying DeVito’s Interpersonal Communication Theory. Interpersonal communication plays a vital role in English language learning, especially in speaking classes where real-time interaction directly shapes students’ engagement and learning outcomes. Using a qualitative literature review method, this research examines how the five key components of interpersonal communication—openness, empathy, supportiveness, positiveness, and equality—are applied within instructional practices. The analysis reveals that tutors who demonstrate openness and empathy foster stronger emotional connections with students, which encourages them to speak more confidently. Supportive and positive communication behaviors further create a safe and motivating learning environment where students feel valued and understood. Additionally, the principle of equality helps reduce hierarchical barriers, enabling more collaborative and interactive learning dynamics. Overall, the findings indicate that the consistent application of interpersonal communication principles significantly enhances students’ participation, confidence, and speaking proficiency. This study contributes to a deeper understanding of how communication quality influences language learning and underscores the importance of interpersonal competence among tutors in developing effective and engaging speaking class experiences.

The phenomenon of the “Sandwich Generation” (SG) in Indonesia, where individuals of productive age (30-40 years old) bear a double financial burden—supporting the needs of their children and immediate family (furu') while also supporting their elderly parents (ushul)—has become a widespread social and financial challenge. This pressure, exacerbated by inadequate income and low financial literacy, forces 94% of SG respondents to set aside their personal interests. This dilemma calls for a clear Sharia analysis of the priority scale of financial support. This article aims to analyze the SG maintenance dilemma through the Qawa'id Fiqhiyyah (Fiqh Principles) framework to establish a hierarchy of financial obligations. The two main principles used are Al-Farḍu afḍalu mina an-Nafli (Absolute Obligation takes precedence over Sunnah) and Al-Wājib lā yutrak illā liwājibin (An Obligation cannot be abandoned except for another Obligation). Fiqh analysis shows that the resolution of priority conflicts is based on the classification of the legal status of the recipient of alms, distinguishing between absolute obligations (Adami rights, contractual) and conditional obligations (wajib zhanni, Allah's rights). Key findings establish Sharia priorities in conditions of limitation: Self, Wife and Children (Absolute Obligations), Parents (Conditional Obligations), Siblings/Relatives (Sunnah/Nafl). This priority is established to protect the nuclear family unit as the foundation of society, in line with Maqāṣid ash-Sharīʿah (Sharia Objectives).

This study delves into the philosophical foundations of natural law, contrasting the irrational theories of Thomas Aquinas with the rational perspectives of Hugo Grotius and Immanuel Kant, examining their relevance within Indonesia’s deeply religious and pluralistic context. Aquinas argues that natural law is divinely ordained and serves as a universal moral guide, where law and morality are intrinsically linked. On the other hand, Grotius proposes that while natural law originates from divine will, human reason enables individuals to comprehend it, even without divine revelation. Kant’s philosophy shifts the focus to moral autonomy and the freedom of individuals, emphasizing that legitimate law must be based on principles of universal morality that respect human dignity. In the context of Indonesia, with its diverse religious landscape, integrating these philosophical ideas provides a balanced approach to the interaction between secular law, religious teachings, and moral values. The research adopts a juridical-normative methodology with a conceptual and legislative approach, analyzing secondary legal sources to explore how natural law influences Indonesia's legal system. The findings indicate that while Indonesia's legal system primarily follows positive law, it would benefit from incorporating the moral and spiritual aspects derived from natural law theory. The study concludes that Indonesia’s legal system can achieve a more substantive form of justice by integrating the principles of Aquinas, Grotius, and Kant, thus ensuring a more harmonious blend of legal certainty, moral integrity, and religious principles in the country’s laws.