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This study aims to analyze the effect of using multi-platform accounting on the timeliness and accuracy of financial reporting at PT XYZ, a service company engaged in the distribution of cement. In carrying out its operations, this company uses three different types of accounting applications in the financial recording process, namely Microsoft Excel, Accurate and Semenku. This study uses a descriptive qualitative research method and data collection through observation. The results of the study indicate that the use of multiple platforms simultaneously can cause data inconsistencies and slow down the financial reporting process, but on the other hand it also provides flexibility in recording transactions. Therefore, system integration or evaluation of platform use is needed to improve the efficiency and accuracy of financial reporting.

This study aims to analyze the e-invoice creation procedure in the management of “zak” cement transportation at PT Semen Indonesia Logistik (SILOG), as part of the digital transformation in the billing system based on the urgency of the company's need for a more efficient and accurate billing system to reduce the risk of late payments and improve operational efficiency. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of four informants involved in the e-invoice creation process. The e-invoice creation procedure at SILOG involves the integration of the CSMS, FIOS, SAP, and PORTAL systems. The results of the study indicate that the implementation of e-invoices brings a number of advantages such as accelerating the billing process, time efficiency, reducing dependence on physical documents, and increasing data accuracy through a computerized system. However, this study also found significant technical constraints, especially in the accuracy of geofence data and unloading destinations that impact the validity of e-invoices. The FIOS system that is not yet optimal causes vehicle location data to sometimes not match the unloading point that should be. This constraint requires additional manual processes that can hinder the effectiveness of the system. Therefore, this study recommends improving the information system and technical training for users to reduce errors and increase the effectiveness of e-invoice use as a whole.

This research analyzes the strategic role of the Non-Governmental Intermediary (NGI) in bridging farmers and the government to accelerate the implementation of Agrarian Reform (RA) in Indonesia. Sharp agrarian inequality, driven by colonial legacy, land control by corporations/elites, and slow RA due to bureaucratic complexity, overlapping authorities, and information gaps, creates an urgent need for new collaboration mechanisms. NGIs fill this void by performing a multidimensional role: Dialogue Facilitator to reduce information asymmetry; Technical Assistant through Participatory Mapping and valid administrative document preparation; Community-Based Agrarian Conflict Mediator; Independent Monitor for accountability; and Policy Advocate. A New Institutional Model based on Hybrid Governance is proposed, formally integrating the state, NGIs, and farming communities, supported by Technological Integration for transparent participatory spatial data. This model must be realized through Institutionalized Partnership (MoU/Presidential Regulation) to ensure legitimacy and sustainability. Key challenges include bureaucratic resistance, NGO stigma, and local elite conflicts of interest, but strengthening the NGI role presents opportunities through enhanced public accountability and technical innovation. In conclusion, the successful acceleration of RA hinges on the formal legal recognition and capacity building of NGIs as official actors within the RA institutional framework.

In an effort to understand the nature of existence and the purpose of education, humans continually ponder fundamental questions about reality, knowledge, and life's values. Philosophy appears as a light that illuminates the darkness of these questions, offering a profound and systematic framework for thought. However, from an Islamic perspective, this search for truth does not rely solely on reason but is harmoniously integrated with Divine revelation. Islamic ontology places God as the source of all reality, its epistemology unites reason and revelation in the pursuit of knowledge, while axiology guides all educational actions and goals toward the formation of pious and noble individuals. This symbiotic integration gives rise to a transformative educational paradigm that not only fosters intellectual intelligence but also humanizes and purifies the soul, thus producing a holistic generation that contributes to the well-being of humanity. This paradigm aligns Islamic education with global realities, prioritizing a balance between worldly and otherworldly knowledge, and emphasizing moral and spiritual development as integral parts of a more holistic and sustainable education.

This study explores the role of Christian religious education teachers in shaping students’ character within the school setting. Employing a literature review method, the research analyzes secondary sources that discuss character formation theories grounded in Biblical principles and Christian education approaches. Key values examined include love, honesty, responsibility, forgiveness, and compassion, which are integrated into the learning process. The findings reveal that Christian religious education teachers hold a crucial position as educators, mentors, and role models, responsible for guiding students in internalizing these values. Character development is fostered not only through formal lessons but also through teachers’ personal example, the incorporation of Biblical teachings into classroom activities, and the encouragement of practical faith expressions in daily life. This holistic approach ensures that students not only understand Christian moral principles cognitively but also embody them in behavior and interactions with others. The study emphasizes that effective character formation relies on consistent modeling of values by teachers, meaningful integration of religious teachings into pedagogy, and opportunities for students to practice faith-based actions, thereby strengthening both moral awareness and ethical conduct.

The rapid growth of global digital technology has significantly reshaped social, economic, and legal systems. This transformation presents new challenges for states in fulfilling their legal responsibilities toward digital consumer protection amid the emergence of global citizenship. This study aims to analyze the forms of state responsibility in protecting digital consumer rights through legal and transnational ethical perspectives. Using a normative juridical method with conceptual and statutory approaches, this research focuses on national legal instruments such as Indonesia’s Personal Data Protection Act No. 27 of 2022 and regional policies such as the ASEAN Digital Framework Agreement 2025. The findings reveal that states bear dual responsibilities: protecting citizens’ digital rights domestically and adhering to international norms globally. This responsibility involves law enforcement against data violations, policy harmonization, and the strengthening of digital ethics. The study concludes that cross-border cooperation and ethical integration are essential to ensure fair and sustainable digital governance.

The contemporary digital era has triggered the normalization of pornography and promiscuous sexual behavior, which significantly threatens the theological understanding and sacramental practice of Catholic marriage among young adults. This article aims to examine, from a theological-juridical perspective, how canons 1055–1101 of the Code of Canon Law (CIC) serve as the authoritative foundation for the Church in safeguarding the dignity and validity of the sacrament of marriage. The method employed is a comprehensive literature study of the CIC, relevant magisterial documents of the Church, and contemporary scholarly works on the dynamics of young adult relationships. The concise findings indicate that exposure to and normalization of pornography directly weaken three fundamental aspects of Catholic marriage, namely the capacity to give free consent, the intention to practice permanent fidelity, and the correct understanding of the body’s meaning as a total self-gift. Nevertheless, the Church possesses solid canonical and pastoral instruments to address these challenges and facilitate restoration. In conclusion, a synergistic integration of canonical approaches, moral teachings, and pastoral guidance is required to assist young adult couples so that they may realize marriages that are not only canonically valid but also psychologically mature and sacramentally holy.

With the rise in human migration across national boundaries in the age of globalization, the issue of dual citizenship has become more and more important. Dual citizenship brings up a number of issues in the context of international law about legal status, diplomatic protection, and allegiance to both the nation of origin and the nation of residence. Increased cross-border social interactions that push people to hold several citizenships, technological improvements, and increased global economic integration have all complicated this dynamic. As a nation that upholds the idea of a single citizenship, Indonesia has trouble aligning its national laws with the shifting global legal framework, which governs things like dual citizenship, migration, and statelessness. is often more accepting of the practice of dual citizenship. From an international law standpoint, this research seeks to examine the subject of dual citizenship and its consequences for Indonesia's citizenship legislation and legal system. With a juridical-comparative examination of international legal instruments, scholarly publications, and applicable national legislation, the study uses a normative methodology. The results show that Indonesia's single citizenship concept conflicts with the worldwide trend that prioritizes human rights, diverse identities, and diaspora protection. Indonesia, according to the research, should think about changing its citizenship laws to take into account global concerns while still protecting its sovereignty, national stability, and core national values.

Christian Religious Education (PAK) plays a strategic role in instilling foundational faith and moral values in children from an early age. Through the VAK learning style ( Visual, Auditory, and Kinesthetic). In the context of modern education, PAK functions not only as a medium for delivering biblical teachings but also as a framework for character formation that aligns with children’s developmental needs. This study aims to analyze the role of PAK as a means of shaping faith and moral values, as well as to describe how PAK learning practices strengthen children’s spiritual growth through modeling, habituation, and learning interactions relevant to their daily lives. This qualitative research employs a descriptive approach, with data collected through literature studies, limited observations, and reflections on field experiences. The findings indicate that contextually designed PAK learning significantly influences children’s ways of thinking, behaving, and acting. The integration of school, family, and church further reinforces the impact of PAK as a spiritual foundation and moral guide in everyday life. This study emphasizes that PAK is not merely the transmission of religious content but a process of value internalization that directs children toward a life of faith, strong character, and responsibility.

This study aims to examine the integration of Artificial Intelligence (AI) and Canva as instructional media in elementary school learning, particularly at SDN 069 Mompang Julu, Indonesia. The research employed a qualitative approach with a field study design. The research subjects consisted of elementary school teachers and students, while data were collected through observation, interviews, and documentation. Data analysis was conducted through data reduction, data display, and conclusion drawing. The results indicate that the use of AI and Canva assists teachers in designing more creative, visual, and efficient learning media, as well as increasing students’ motivation and engagement in the learning process. The discussion reveals that the integration of these technologies creates a more adaptive and engaging learning experience; however, it still faces challenges related to teachers’ digital competence and technological infrastructure. The study concludes that the integration of AI and Canva has strong potential to improve the quality of elementary education when supported by continuous teacher training and adequate technological facilities.

This study aims to analyze the effectiveness of the sorogan and bandongan methods in Islamic boarding school (pesantren) learning through the perspective of educational psychology. Using a qualitative-descriptive approach based on library research, this study explores the relevance of these traditional teaching methods to behaviorist, cognitivist, and constructivist learning theories. The findings reveal that the sorogan method, which emphasizes personal interaction between students (santri) and teachers (kiai), plays a crucial role in improving reading accuracy, learning discipline, independence, and metacognitive abilities. Meanwhile, the bandongan method, which is conducted collectively, proves effective in strengthening conceptual understanding, fostering social learning, and internalizing moral and spiritual values within a communal context. The integration of these two methods represents a synergy between the intellectual tradition of pesantren and the principles of modern educational psychology that emphasize affective, cognitive, and psychomotor aspects. The results indicate that the combined application of sorogan and bandongan can support the development of an adaptive pesantren curriculum aligned with the demands of 21st-century education while maintaining the Islamic scholarly tradition that serves as the foundation for character formation and personal development.

This article offers a philosophical exploration of two classical concepts of self-control: zuhud in Islamic intellectual tradition and apatheia in Stoic philosophy, within the framework of modern character education. Using a qualitative library research approach, this study employs content analysis and philosophical hermeneutics to examine the works of key thinkers such as Al-Ghazali, Ibn Qayyim al-Jawziyyah, Marcus Aurelius, and Epictetus. The findings indicate that zuhud emphasizes detachment from material desires through spiritual awareness and prioritization of divine values, while apatheia focuses on achieving inner peace and moral clarity by rationally managing emotions and eliminating unnecessary passions. Although rooted in different theological worldviews, both concepts converge in promoting a form of self-control that enhances inner freedom, ethical behavior, and self-discipline. This study argues that the integration of zuhud and apatheia can enrich contemporary character education by balancing rational moral reasoning with spiritual consciousness. The educational model proposed in this research emphasizes the importance of teaching students to reflect critically, regulate their emotions, and cultivate inner balance rooted in universal ethical values. Thus, the synthesis of both traditions contributes to the advancement of character education that is holistic, contemplative, and morally grounded.

This research responds to the contemporary educational crisis dominated by cognitive intelligence ('aql) resulting in the phenomenon of "smart but dry," by proposing Al-Ghazali's concept of "Education of Feelings" as a solution. The aim is to explore the concept, methods, and relevance of "Education of Feelings" to balance the intellectual and spiritual dimensions. This descriptive qualitative research uses library research on Al-Ghazali's works. The results show that "Education of Feelings" is a transformative effort that emphasizes the integration of knowledge through reason and intuition (dzawq), with the qalb (spiritual heart) as the center of knowledge reception. Its pedagogical core is the process of purifying the soul (Tazkiyatun Nafs) so that knowledge is beneficial (Ilm Nafi') and culminates in ma'rifah (true knowledge) and moral perfection (al-insan al-kamil). Practically, relevant methods include teacher role models (uswah hasanah) and learning based on deep reflection. This concept is relevant in the digital age because it serves as a spiritual bulwark, offering peace of mind (sakinah) and an ethical filter (dzawq) to counter individualism and information disruption. Consequently, Islamic Religious Education (PAI) education is advised to reconstruct its curriculum and evaluation to include a portfolio assessment of morals, in order to shape a cognitively intelligent and spiritually mature generation.

The development of science, technology, and the arts (IPTEKS) presents both challenges and opportunities, particularly for young Christians in the Faculty of Languages and Arts. This study explores the role of Christian faith in shaping how young Christians engage with IPTEKS, focusing on the integration of faith-based values in artistic creation, scientific application, and technological use. Using qualitative descriptive methods, the research involved interviews, observations, and documentation from Christian students in various art and education programs. The findings suggest that Christian faith provides a moral, ethical, and spiritual foundation for the responsible use of IPTEKS. In the arts, faith motivates students to create works that serve as ministry and testimony. In science, it encourages knowledge application for service and glorifying God. In technology, faith serves as a moral filter for the positive use of digital media. Key scriptures, including Proverbs 1:7, Colossians 3:23-24, and Romans 12:2, reinforce that IPTEKS should be utilized to honor God and serve others. This study highlights the need for faith development in academic settings, ensuring that young Christians engage with IPTEKS wisely, ethically, and in alignment with Christian values.

This article discusses the meaning of religious values ​​in the Pati Ka Du'a Bapu Ata Mata tradition of the Ende Lio community and how this tradition is understood from a Catholic perspective. This tradition is a form of respect for ancestors who are believed to continue to play a role in the lives of their descendants. The study aims to explain the religious meaning, ethical values, and the integration of local traditions with the Catholic faith through an inculturation process. Using qualitative methods through interviews, observations, and literature studies, this study found that the Pati Ka Du'a Bapu Ata Mata tradition contains values ​​of gratitude, solidarity, togetherness, and an awareness of human connection with nature, ancestors, and God. From a Catholic perspective, these values ​​align with teachings on respect for others and the communion of saints, although some elements of the tradition require theological refinement to conform to Catholic principles. These findings suggest that local traditions can serve as a means of deepening faith, strengthening cultural identity, and encouraging harmonious religious practices within the Ende Lio community.

The role of technology in revitalizing expository learning strategies in the 21st century. Expository learning strategies are direct teaching methods by teachers with verbal explanations of material, which are effective in conveying factual information but have been criticized for not stimulating critical thinking and not catering to the variety of student learning styles. This study examines how the integration of digital technology and active learning approaches can improve the effectiveness and engagement of students in expository learning. The use of multimedia, digital platforms, and learning management systems (LMS) opens up opportunities for more interactive and collaborative teaching. However, challenges such as unequal access to technology and the management of digital learning must be addressed so that technology can optimally improve the quality of teaching. Curriculum revitalization is also important to align education with industry needs and technological developments, emphasizing the development of practical skills and digital literacy so that graduates are ready to compete in the global job market. This study provides analysis and suggestions for education practitioners to implement more adaptive and effective expository learning strategies in today's digital era.

This study is motivated by the challenge of economic independence for Islamic boarding schools amid the transformation of their role in the modern era. Islamic boarding schools no longer function solely as traditional Islamic educational institutions, but have also developed as centers for economic and social empowerment of the community. However, dependence on uncertain external funding sources has prompted the need to develop a sustainable economic ecosystem for Islamic boarding schools in order to strengthen the independence of these institutions. This study aims to explore the development of Islamic boarding school financing management based on economic independence. This study uses a qualitative approach, with an exploratory sequential mixed methods design. The research method uses Research and Development (R&D) with the Analysis, Design, Development, Implementation, Evaluation (ADDIE) development model. The results of the study found that: 1) Financial management in two Islamic boarding schools has been carried out systematically through planning, funding diversification, governance, and continuous evaluation with a contextual approach. 2) The development of financial management has shifted from an administrative function to an economic independence strategy based on the integration of modern governance and Islamic boarding school values.

The competition among educational institutions demands improvement in service quality as a key marketing strategy. Good service quality not only builds a positive image for the institution, but also encourages student satisfaction and interest. The purpose of this study is to identify a quality-based educational marketing strategy to increase student interest. This study used a qualitative approach, with a case study method. Data collection techniques were conducted through interviews, observation, and documentation analysis. The results of the study found that: 1) An effective Islamic education marketing strategy is rooted in the integration of Islamic values and service quality as the basis for forming a positive image of the institution. 2) MTs Al Hidayah excels with a humanistic approach based on empathy and service flexibility, while MTs Daarul Uluum PUI excels through a structured and institutional quality management system. 3) Visionary leadership, teacher competence, and spiritual value-based communication are key factors in building public trust and loyalty. 4) The main obstacles include a lack of quality systematization, documentation, and digital promotion innovation, which have an impact on the limited reach and professionalism of marketing. Strategic solutions include strengthening data-based quality management, increasing human resource capacity, community partnerships, and optimizing digital communication to create sustainable Islamic education marketing that has da'wah value.

This study examines the implementation of education management based on deep learning, which combines an intensive pedagogical approach and spiritual values to increase student enrollment in Christian Junior High Schools (SMP) in Batam. With a strategy emphasizing meaningful learning, intensive interaction, and integration of spiritual values, this research aims to analyze how innovative education management can strengthen the appeal of Christian schools and improve overall education quality. A mixed-methods approach was used, collecting quantitative and qualitative data through surveys, interviews, and observations at 36 Christian SMPs in Batam. The results indicate that the synergy between deep learning-based management, curriculum innovation, and spiritual leadership of school principals significantly contributes to enhancing education quality and student enrollment. This article provides practical recommendations for developing school management based on meaningful and spiritual learning as a model for improving the quality and competitiveness of Christian schools in the global era.

The rapid development of technology and the dynamic global labor market require young generations, particularly Generation Z, to possess career readiness that is determined not only by technical skills but also by non-technical competencies, or soft skills. This study aims to analyze the role of soft skills, particularly creativity, in shaping the career preparedness and success of Generation Z. Literature synthesis indicates that Generation Z excels in digital literacy and technological adaptability but still faces challenges in social and emotional competencies, such as effective communication, empathy, and cross-generational collaboration. The imbalance between hard skills and soft skills affects work effectiveness, career mobility, and the ability to build professional networks. Creativity emerges as a strategic soft skill that enhances motivation, innovation, and productivity, and can be developed through the integration of soft and hard skills, project-based learning approaches, educational technology, and the strengthening of self-efficacy. The study also identifies challenges in fostering creativity in real workplace environments, including hierarchical organizational cultures and limited mechanisms for rewarding new ideas. Based on these findings, it is recommended that educational institutions, industries, and policymakers collaborate to create a sustainable ecosystem for soft skills development, enabling Generation Z to become innovative and adaptive change agents in a competitive global career landscape.