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

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

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

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

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

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

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

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

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

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

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

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

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.

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.

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 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.