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Sharia accounting has become a substitute concept for conventional accounting. The concept of sharia accounting not only prioritizes management and capital owners, but also prioritizes other parties, such as consumers, society and even their responsibilities to God. A description of building a good business and being able to contribute by building a zakat-oriented entity. Zakat oriented makes an entity good if it can provide maximum zakat contributions, so that zakat oriented not only maximizes its profits but also how much the entity pays its zakat. But the value of the zakat must be based on the assets or wealth owned by the entity obtained in a halal manner. The purpose of this study was to determine whether the Zakat Financial Report at LAZNAS Yatim Mandiri Palembang Branch was in accordance with PSAK No. 109. This study was conducted to test the financial reports prepared by LAZNAS Yatim Mandiri Palembang in accordance with PSAK No. 109 concerning Zakat Accounting. According to the findings obtained from this study, it was concluded that Yatim Mandiri Palembang as one of the National Zakat Amil Institutions (LAZNAS) had fully implemented the use of PSAK No. 109. In presenting financial statements. Because in PSAK No. 109, zakat accounting aims to regulate the recognition, measurement, presentation and disclosure of zakat, infaq/sadaqah transactions.

This research examines the significance of faith in Christ and obedience to God's word based on Hebrews 2:1-4. This passage delivers a strong warning not to overlook the extraordinary salvation revealed through Jesus Christ. The study seeks to explore the theological meaning and practical application of this message in the lives of believers, employing a hermeneutical method to thoroughly analyze the text, considering the historical, cultural, and theological contexts of the Letter to the Hebrews. The findings indicate that Hebrews 2:1-4 conveys a crucial message to humanity to attentively heed the Gospel and avoid influences that might lead them away from the truth. The passage highlights three key points: first, the supremacy of Christ as the ultimate revelation of God; second, the severe consequences of neglecting the salvation offered through Him, which is reinforced by signs, wonders, and the gift of the Holy Spirit, validating the authority of the Gospel. Moreover, the study stresses the need for an active response from believers to God's word through strong faith and consistent obedience. The conclusion reveals that faith in Christ and obedience to God's word are not only the foundational aspects of spiritual life but also an ethical response to the gift of salvation. In practical terms, Christians are encouraged to renew their commitment to living in accordance with God's word as a way to honor the redemptive work of Christ. This research contributes to the understanding of Christian theology and its relevance to daily life. 

The universe and all its regularities become an important object of study in both religious and scientific perspectives. In the classical view, as proposed by Isaac Newton, the universe is considered static without beginning and end. However, the development of science, such as the Friedman Model and the Big Bang theory, shows that the universe is dynamic and has a creation process. This study aims to analyze the concept of the creation of the universe in the Qur'an and science with a complementary approach. The Qur'an describes the creation of nature in six periods, as found in QS. An-Nazi'at: 27-33, which indicates the stages of creation from nothingness to the formation of the earth and the sky. Meanwhile, science explains the origin of the universe through the Big Bang theory, which states that the universe emerged from a huge explosion about 13.8 billion years ago. This study also compares the views of figures such as Hamka and Quraish Shihab, who harmonize the concept of creation in the Qur'an with scientific findings, although there is debate regarding God's role in the process. By exploring Qur'anic verses and their interpretation in the context of science, this research seeks to create a constructive dialog between religious and scientific perspectives on the origin of the universe.

Shirk, as the biggest sin in Islamic teachings, remains a serious threat even though the modern world is increasingly developing. In this era, shirk not only appears in clear forms such as idol worship, but also in more subtle forms through the worship of certain objects, technology and figures. This journal aims to identify signs of shirk that are developing in modern times and provide solutions for Muslims to avoid it. Using a qualitative-descriptive approach, this research examines various shirk phenomena that can be found in everyday life, such as worship of supernatural objects, a focus on technology, and secular thinking that ignores the role of God in life. Apart from that, this journal also suggests practical steps to avoid shirk, such as strengthening understanding of monotheism, maintaining sincere intentions in worship, and increasing devotion to Allah. The research results show that strengthening monotheism and correct understanding of Islamic teachings is the main key in protecting oneself from the influence of shirk in this modern era.

Abstract. Traditional Javanese architecture, especially joglo houses, reflect the harmonious relationship between humans, nature, and God through designs that are loaded with symbolism and philosophy. The joglo house not only serves as a place to live, but also as a space for religious and social rituals, reflecting the spiritual values and belief system of the Javanese people. In this article, we discuss the elements of joglo house design, such as soko guru, towering roofs, and spatial layouts that depict social and spiritual hierarchies. This study uses a qualitative approach based on literature studies to analyze how traditional Javanese architectural design reflects the cultural values and spirituality of its people. The results of the study show that the preservation of joglo houses as a cultural heritage is very important, but it faces great challenges due to modernization and urbanization. Preservation efforts through cultural education, culture-based tourism, and cross-sectoral cooperation are relevant solutions to maintain the continuity of this traditional architecture.

This study aims to examine the relevance of the first principle of Pancasila in supporting diversity and the role of the state in maintaining harmony of diversity in Indonesia. The method used is a qualitative approach with a descriptive-analytical method. Based on the results of the analysis, it can be concluded that the First Principle, "Belief in the One and Only God," supports diversity in Indonesia by emphasizing the value of inclusivity that promotes tolerance, respect, and recognition of various religions, cultures, and traditions. This supports the principle of Bhinneka Tunggal Ika, making diversity a unifying force for the nation. In addition, the state has a strategic role in maintaining harmony of diversity through regulations that ensure religious freedom, law enforcement against intolerance, and the development of multicultural education. Although challenges such as radicalism and intolerance remain, collaboration between the government and society is essential to realize social harmony in accordance with the values of the First Principle in Pancasila.

Every day we often hear pornographic news in the mass media, social media, TV, etc. Moreover, with the existence of Android phones, it is easy to access pornographic things, especially among teenagers. That is why there are many cases of fornication, rape due to the release of the consequences of what they watch. It is inevitable that this does not happen because it has been facilitated by cellphones for every teenager. Those who are not yet old enough to know about sex according to their age, make it too early to learn about sex. Teenagers spend more time with cellphones so that they forget to do their work because they are so engrossed. That is why, in this case, parents need to accompany their children in using gadgets so that they can be controlled later in using their Android phones. We hear and see day by day, cases of sexual harassment occur and are increasing regardless of the place whether it is at home, school, public facilities, even in places that are considered sacred. We can see when we watch TV, underage children are the victims of pornography. Not a few have to deal with the police and end up being looted. Pornographic acts are also clearly shown without wearing clothes. There is no longer a sense of shame and reluctance to show off one's body aura to the media for the sake of a morsel of food that must be risked. No thought is given to the negative impacts of all this. By watching freely, the morals of the young generation are damaged, of course the targets are children, teenagers who are still fragile in their stance. They are still easily tempted by things that smell of porn. Several years ago, the government blocked porn sites but the fact that we see is that there are still those who can access them. We do not know what caused why they can still be accessed easily. Is the government not serious enough in handling this problem? Or is it because of someone's skill in fiddling with how to find the site? We leave that question. Now the most important thing is to fortify ourselves with faith in God, for parents, accompany your children in using Android, provide positive activities at home, etc.

Local wisdom plays an important role in education, especially in shaping students' characters in accordance with the nation's cultural values. This study aims to examine the integration of local wisdom Sedekah Bumi in achieving the Pancasila Student Profile (P5) in elementary schools. Sedekah Bumi, as a local tradition rich in cultural values, can be an effective medium in shaping students' characters in accordance with Pancasila values. The research method used is literature study and qualitative research with a descriptive approach. The results of the study indicate that the integration of Sedekah Bumi in the elementary school curriculum can improve students' understanding of Pancasila values, such as mutual cooperation, social concern, and love for the environment. This implementation also supports the achievement of P5 which includes believing and being devoted to God Almighty, global diversity, mutual cooperation, independence, critical thinking, and creativity.

This research aims to explore the role of the Christian Religious Education (PAK) curriculum in improving the spirituality of youth in Indonesia. Using a qualitative approach, this study involved in-depth interviews with teachers, students and practitioners of Christian Religious Education to obtain a holistic perspective regarding the influence of the curriculum on the formation of the spirituality of the younger generation. The research results show that the PAK curriculum has an important role in instilling moral values, strengthening faith, and forming the character of Christian youth. The implementation of a relevant and contextual curriculum allows young people to understand and appreciate religious teachings more deeply, so as to improve the quality of their relationships with God and each other. This research also found that there are challenges in implementing a curriculum that is able to adapt to current developments and technology without ignoring the substance of spirituality. Therefore, the success of the PAK curriculum in increasing youth spirituality is highly dependent on the active involvement of educators and educational institutions in creating an environment that supports learning that is holistic and relevant to the spiritual needs of today's youth.

Language plays a crucial role in everyday life as a tool for communication, not only conveying information but also expressing deeper meanings, especially those that are implicit. One of the relevant fields of study to understand these implied meanings is pragmatics. In this context, the Gospel of Matthew, particularly the parable of the sower in Matthew 13:1-23, becomes an intriguing object of analysis because it contains spiritual and moral teachings that are relevant to modern life. This research adopts a qualitative approach with a literature study to explore the implicit meaning within this parable. Matthew 13:1-23 illustrates various human responses to God's word through the analogy of seed sowing, involving four types of soil as symbols of the condition of the human heart. This study also examines the parable of Jesus in the social and cultural context of His time, as well as its implications within pragmatics, which emphasizes the importance of context and the listener's attitude in understanding the message being conveyed. The research findings suggest that the parable of the sower not only portrays the spiritual condition of individuals but also reflects the challenges faced by society in accepting the teachings of Christ. Through a pragmatic analysis, a deeper meaning of this parable can be understood, offering insights for moral and spiritual life today. This study is expected to provide a more comprehensive understanding of Jesus' teachings and their relevance in contemporary life.

Electronic cane: It is an electronic cane designed in the shape of a long white cane, but it provides the blind with ultrasonic frequencies that he can feel under his hand and through an audible alarm when it hits a certain obstacle in its path{1}. It can also detect obstacles in all directions at a distance of five meters. The ends of this cane are made of lead. The International Federation of the Blind, which is one of the organizations affiliated with the United Nations, has declared October 15 of each year as the International Day of the White Cane for the Blind, due to the utmost importance of the white cane for the blind, as it makes him depend on himself after God. This dependence is foldable and is stronger and lasts for a long time. It is important to note here that the white cane with a red stripe placed on the lower part of the cane symbolizes the person's suffering from loss of vision with deafness or hearing impairment.  Regardless of the type and shape of the white cane, it has become a symbol of the blind person’s independence and his ability to move, work and integrate into society like other individuals. It guides him to directions, barriers and obstacles and spares him the need to touch things that may be difficult or dangerous to touch, thus protecting him from many harms, in addition to providing him with a lot of information that he lacks due to his lack of sight and the inability of the other senses to provide him with it.

Basically, God created His creatures perfectly. On the other hand, it turns out that God also created humans who do not have five senses, or incomplete body functions, such as the blind, deaf, physically disabled, even mentally disabled so that they have limitations in carrying out daily activities and are often considered different from others. A person who has physical or mental limitations due to illness or injury is called a disability. Being a person with a disability not only affects the person themselves, but often their families, especially their parents. The purpose of this study was to determine the application of pastoral care for parents who have children with disabilities. This study uses a qualitative descriptive method. The population and sample of this study were parents, namely the father and mother of a child with disabilities in Pamalian village, Sorkam sub-district, Central Tapanuli district. In an effort to provide pastoral counseling assistance with a Client Centered approach to parents who have children with disabilities, there are several approaches taken by the companion, namely, listening, reflecting, explaining, and being fully present. From the research results, pastoral counseling with a client-centered approach can help parents who have children with disabilities understand that what happened to their child is not a mistake or punishment due to sin so that parents can accept their child's condition.

Culture is an integral part of human life, reflecting the capacity as creatures made in the image of God. This article explores the relationship between Christian faith and culture from theological and biblical perspectives. The discussion covers the meaning and essence of culture, the origin of culture according to the Bible, as well as challenges and issues in integrating culture and Christian faith. Additionally, this article provides a critical analysis of the relevance of the Gospel in the context of modern culture, accompanied by case studies of churches in Indonesia. By understanding culture as a redeemable blessing from God, the church has a responsibility to bring transformation to society without compromising the integrity of the Gospel.

The level of depth of Aqidah in the people of Bonto Masunggu Village, Bone Regency is stated to be in the good category, proven by the people who believe in the existence of Allah and they do not worship except Allah, they have carried out Allah's commands and avoided all prohibitions, so that in the process of cultivating the depth of Aqidah in the community declared good. Its understanding in the form of prayer can be seen in the following explanation 1) Many people understand the statement regarding the understanding of worship in the form of prayer because they understand its implementation well so they always carry out prayers in congregation in the mosque. 2) Most people who understand worship in the form of prayer understand it because there is guidance and guidance regarding the proper implementation of prayer. 3) The community's statement regarding the understanding of worship in the form of prayer no longer lacks understanding and does not understand at all because there are no people in Uru Hamlet who do not perform prayer services. In general, they understand the teachings of the Islamic religion well and thank God, thanks to the progress of the people there, they have or always practice the teachings of Islam and these people practice the teachings of the Islamic religion in society by carrying out all the commands of Allah SWT. This research aims to determine the understanding of the Aqidah and practice of worship of the people of Bonto Masunggu Village, Bone Regency. The type of research used in this research is descriptive qualitative research. By using observation guide instruments, interview guidelines and documentation notes. The data analysis techniques used are data reduction, data display and conclusion drawing.

This research aims to explore the role of the Christian Religious Education (PAK) curriculum in improving the spirituality of youth in Indonesia. Using a qualitative approach, this study involved in-depth interviews with teachers, students and practitioners of Christian Religious Education to obtain a holistic perspective regarding the influence of the curriculum on the formation of the spirituality of the younger generation. The research results show that the PAK curriculum has an important role in instilling moral values, strengthening faith, and forming the character of Christian youth. The implementation of a relevant and contextual curriculum allows young people to understand and appreciate religious teachings more deeply, so as to improve the quality of their relationships with God and each other. This research also found that there are challenges in implementing a curriculum that is able to adapt to current developments and technology without ignoring the substance of spirituality. Therefore, the success of the PAK curriculum in increasing youth spirituality is highly dependent on the active involvement of educators and educational institutions in creating an environment that supports learning that is holistic and relevant to the spiritual needs of today's youth.

This article analyzes the word “seed” as a metaphor of God's word in Jesus' parables found in the Synoptic Gospels (Matthew, Mark, and Luke) with a semantic approach. The metaphor of “seed” in the context of first-century agriculture is used by Jesus to describe human responses to God's words, which are likened to different types of soil. This study explores the literal, metaphorical, and symbolic meanings of the Greek word σπόρος (sporos), and compares its usage in the three Synoptic Gospels to reveal differences in their narrative emphases. This study shows that the metaphor of “seed” not only describes the dynamics of spiritual growth, but also conveys a theological message about the importance of faith, perseverance, and readiness of heart in receiving God's word. As such, this article offers a new perspective that connects biblical and linguistic studies to deepen the understanding of Jesus' teaching.  

Islamic religious education plays an important role in the formation of character and noble morals. The main goal of Islamic religious education is to form children who are faithful, have good morals, and do good deeds. There are several means of Islamic religious education that can be used to form noble character and morals. Formal education such as madrasahs, religious schools, and Islamic universities can be effective means of Islamic religious education; Non-formal education such as pengajian, majlis taklim, and other religious activities can be flexible means of Islamic religious education; Informal education such as education in the family, community, and environment can be very effective means of Islamic religious education; Technology such as the internet, applications, and social media can be modern and effective means of Islamic religious education; Extracurricular Activities Extracurricular activities such as religious activities, social activities, and sports activities can be fun and effective means of Islamic religious education. In the formation of character and morals, Islamic religious education must pay attention to several aspects such as the formation of good and noble morals, such as honesty, patience, and caring. The formation of correct and consistent worship, such as prayer, fasting, and zakat. The formation of good and fair muamalah, such as being fair, honest, and caring. The formation of high and deep mukasyafah, such as understanding the essence of oneself, God, and the universe. The formation of good and noble character, such as being confident, independent, and responsible. Thus, Islamic religious education can form the character and morals of children who are good, noble, and pious.

Islamic Religious Education in schools plays an important role in shaping Muslim personalities that reflect authentic Islamic values. The main goal is for students to not only practice religious teachings as a routine, but also understand the meaning of every worship they do, both for themselves and their relationship with God. Islamic Religious Education plays a role as the main pillar in shaping Islamic character, with an approach that involves learning religious values ​​consciously and systematically. This study uses a library research method by analyzing various references from journals and books that discuss the role of Islamic Religious Education in character formation. The results of the study show that this education contributes significantly to building a society that has moral responsibility and strong Islamic character. By strengthening faith and piety, students are expected to avoid negative behavior that can damage social life and endanger national unity. Therefore, Islamic Religious Education is a long-term investment in creating individuals who are not only intellectually intelligent, but also have noble morals according to Islamic teachings.

Samuel's role as Israel's final judge, a leader who carried out the dual function of political and spiritual leader with integrity. Using critical historical interpretation analysis methods. Through in-depth analysis of these verses, this paper identifies Samuel's Faithful Leadership, Active and Inclusive Ministry, Worship as a Life Priority and God as a Just Judge. This article also highlights the relevance of these principles in a modern context, such as the importance of responsible leadership, consistent service, and a God-centered life. By making worship of God the basis of life, Samuel provides an example of leadership that not only brings people to justice, but also maintains a spiritual relationship with God. This paper concludes that true leadership must be based on obedience to Allah and timeless dedication.

This article explores the relationship between nationalism and Christian faith from a biblical perspective. Nationalism is often defined as loyalty to nation and state, while Christian faith centres on loyalty to God and His kingdom. In the Indonesian context, churches participated in the nationalism movement from the colonialism era until independence. Based on theological studies, the Bible provides insight that believers' primary loyalty should be to God, although they are also expected to be good citizens. This article uses a literature study method with a qualitative approach to analyse relevant biblical texts as well as related theological literature. The concept of nation in the Bible is examined from the perspective of the Old Testament, which focuses on the ethnic identity of the nation of Israel, to the New Testament, which expands the nation's identity into an inclusive community of faith. The article also highlights the ethical implications of nationalism for Christians, who should reflect the values of justice, love and sacrifice, and avoid exclusionary and xenophobic attitudes.