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This Community Service activity aims to foster a spirit of mutual cooperation and to assist local fishermen engaged in seaweed businesses in the processing and cleaning of their harvests in the Amal Beach Area, East Tarakan District. Seaweed harvested from the sea needs to undergo a thorough cleaning process to maintain its quality, ensure market readiness, and meet industry standards. The activity was carried out by six implementers who collaborated directly with the local fishermen through mutual cooperation, seaweed cleaning, and education on environmentally friendly sea product management. The implementation methods included field observation, guidance, and hands-on practice at the fishermen’s business locations to provide practical understanding. The results indicated improved efficiency in the seaweed processing chain, from cleaning to storage, thereby reducing the risk of damage and quality loss. Additionally, the fishermen’s awareness of the importance of maintaining cleanliness and the balance of coastal ecosystems increased significantly. This activity also strengthened social bonds between students and the fishing community, fostering harmonious communication, and instilling values of togetherness, environmental care, and social responsibility. The positive impact of this program is expected to serve as a sustainable model for sea product management while promoting a collaborative culture between academics and coastal communities.

This study aims to understand how the spirit of innovation and the meaning of entrepreneurship are constructed through the lived experiences of startup business actors in the digital economy era. Using a qualitative narrative inquiry approach within the social constructivist paradigm, this research explores how startup entrepreneurs interpret innovation, resilience in the face of failure, and social responsibility as integral parts of their entrepreneurial identity. Data were collected through in-depth interviews, non-participant observation, and document analysis of startups in the technology, education, and creative economy sectors in Indonesia. Narrative thematic analysis reveals that innovation is understood not merely as a business strategy but also as a form of self-expression and the construction of entrepreneurial identity. Failure is perceived as a reflective learning process that shapes resilience and generates new meaning in the entrepreneurial journey. Moreover, entrepreneurship is interpreted as a meaningful journey that integrates economic goals with social and moral values. The digital ecosystem functions as a social space where entrepreneurial values are negotiated, shared, and reinforced through interaction and collaboration. These findings affirm that entrepreneurship in the digital era is a social process involving creativity, ethical reflection, and sustainable innovation. Theoretically, this study contributes to expanding the understanding of entrepreneurship as a social practice, while practically emphasizing the importance of reflective learning and value awareness in building a sustainable and meaningful startup ecosystem for society.

This study aims to analyze the legal accountability of three judges of the Surabaya District Court who were proven to have been involved in bribery practices during the examination process of a case that resulted in the acquittal of Gregorius Ronald Tannur, the son of Edward Tannur, a former member of the Indonesian House of Representatives from the National Awakening Party (PKB). The study focuses on identifying the forms of legal responsibility that may be imposed on judges who receive bribes, as well as examining the abuse of judicial authority that influenced the issuance of the court decision. This research employs a normative juridical method using a statutory and case approach, through an analysis of Law Number 48 of 2009 on Judicial Power, Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 on the Eradication of Corruption Crimes, Decision of the Surabaya District Court Number 454/Pid.B/2024/PN SBY, and the Joint Decree of the Supreme Court and the Judicial Commission of 2009 concerning the Code of Ethics and Guidelines for Judicial Conduct. The findings indicate that judges proven to have accepted bribes may be subject to criminal sanctions in the form of imprisonment and/or fines, ethical sanctions imposed by the Judicial Commission, as well as administrative sanctions in the form of dishonorable dismissal, and that court decisions rendered by judges involved in bribery may be challenged through available legal remedies. This study underscores the importance of strengthening internal and external oversight mechanisms and enhancing transparency in judicial proceedings to maintain and restore public trust in the judiciary.

The phenomenon of the dual role of wives is a complex social reality amidst the patriarchal culture that is still deeply rooted in Indonesian society. In this social system, women often bear the double burden of domestic responsibilities as well as public roles, which often gives rise to gender inequality, role conflict, and psychological stress. This article aims to analyze the dual role of wives in a patriarchal culture using a gender perspective and maqasid sharia as an analytical framework. The research method used is a literature study with a qualitative-descriptive approach to various relevant literature. The results of the study indicate that patriarchal culture tends to limit access and recognition of women's roles, thus contradicting the principle of gender justice. Meanwhile, maqasid sharia emphasizes the values ​​of balance, justice, and benefit in husband-wife relations. The principles of hifz ad-din, hifz an-nafs, hifz al-aql, hifz an-nasl, and hifz al-mal provide theological legitimacy for women's social and economic roles as long as they are carried out within the framework of justice, shared responsibility, and family harmony.  

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

The growing demand for transparency, accountability, and measurable performance has transformed higher education institutions into complex public organizations required to deliver reliable and stakeholder-oriented services. Within this governance-driven environment, institutional governance plays a fundamental role in shaping service excellence and institutional legitimacy. Drawing on a public administration perspective, this study examines how governance dimensions influence academic service performance in higher education. This research employs a qualitative descriptive-analytical design. Data were collected through in-depth interviews, document analysis, and institutional observations involving university leaders, academic administrators, faculty members, and students. The analysis focuses on governance dimensions—transparency, accountability, participation, effectiveness, and responsibility—and their integration into institutional systems such as performance management, quality assurance, and digital infrastructure. The findings reveal that governance frameworks are formally established through regulations and digital systems; however, their operational integration remains uneven. Transparency improves service reliability when supported by consistent information management, while accountability mechanisms tend to emphasize procedural compliance rather than performance-based evaluation. Stakeholder participation is institutionalized but largely consultative. The study concludes that service excellence in higher education is a governance-driven outcome that requires systemic alignment between governance principles, institutional capacity, and performance management processes. Strengthened governance integration enhances service reliability and institutional legitimacy.

Buddhist teachings play a crucial role in addressing various social problems that continue to develop in the modern era. Rapid social change, globalization, and technological advancement have brought not only positive impacts but also serious challenges, such as increasing social conflicts, moral degradation, individualism, and the weakening of social awareness within society. In this context, Buddhism offers universal ethical guidance that remains relevant across time, particularly through the principles of compassion (karuṇā), loving-kindness (mettā), wisdom (paññā), and mental equanimity (upekkhā), which guide individuals toward harmonious and responsible living. This study aims to analyze the role of Buddhist values in providing solutions to contemporary social problems. The research employs a descriptive qualitative method based on library research, using a hermeneutic approach to Buddhist sacred texts and relevant scientific studies. The findings indicate that the application of Buddhist values contributes significantly to the development of social morality, the strengthening of social solidarity, conflict resolution, and the formation of individual character marked by empathy, tolerance, and responsibility. Furthermore, these values play an essential role in fostering interreligious harmony and cultivating collective awareness of the importance of peaceful coexistence within pluralistic and multicultural societies.

This article explores legal accountability for flood disasters occurring in several regions of Sumatra, which are widely alleged to result from large-scale logging activities. The analysis is conducted within the framework of the Indonesian legal system, with particular emphasis on contract law. This study adopts a literature-based research method by examining statutory provisions, legal doctrines, and relevant scholarly publications. The analysis demonstrates that flood events should not be understood solely as natural occurrences, but rather as ecological consequences arising from the failure to fulfill contractual obligations embedded in forest utilization permits. From a contract law perspective, forestry concessions establish binding legal relationships that impose environmental protection duties on permit holders in accordance with the principle of pacta sunt servanda. Logging activities that exceed authorized limits may therefore be classified as contractual default (wanprestasi) and, at the same time, constitute unlawful acts that cause harm to the state and affected communities. Accordingly, this study underscores the necessity of strengthening environmental protection clauses within concession agreements and applying strict liability principles to enhance legal responsibility and prevent recurring environmental harm.

The right to immunity for advocates is an important instrument to ensure that advocates can practice their profession freely, especially in defending clients' interests in court, without being disturbed by legal threats. However, this right is not absolute and can be lost if the advocate violates the code of ethics or harms the dignity of the court, as in the case of Razman Arif Nasution, which raised questions about the balance between professional protection and ethical responsibility. This paper aims to examine the limits of the right to immunity for advocates in the context of violations of professional ethics, as well as explore its legal implications for the disciplinary mechanisms of advocate organizations. The method used is normative juridical, with a statute approach and a case study approach. The study findings indicate that advocate protection must still be linked to compliance with professional ethics, so that in practice disciplinary mechanisms have a strategic role in upholding professionalism.

This article examines the role of axiology as a value dimension in the philosophy of science, which serves to guide science so that it not only produces knowledge but also provides benefits that align with humanitarian, ethical, and sustainable values. This research uses a library study method by reviewing various literature discussing the concept of axiology. The results of the study indicate that science cannot be viewed as a value-free activity, because every stage of the scientific process, from problem selection and method development to data interpretation and application of research results, is constantly influenced by social norms, moral considerations, and certain values. Therefore, axiology plays a crucial role in ensuring that scientific progress prioritizes human welfare and does not have destructive impacts. Furthermore, critical thinking skills are an important element in the application of axiology, as they enable humans to assess and consider the benefits and consequences of science more deeply. This study also emphasizes that scientists have a moral responsibility both internally, such as maintaining academic integrity and scientific objectivity, and externally, namely ensuring that research results are utilized for the common good. Thus, this article highlights the importance of integration between science, ethics, and values ​​as a foundation for developing knowledge that is not only scientifically correct, but also morally good and beneficial for the sustainability of life.

This research analyzes the legal status of zakat within the state financial system and explores its potential integration as a sharia-based fiscal instrument in Indonesia through a comparative study with Malaysia. In Islamic law, zakat functions both as a religious obligation and as a mechanism for wealth redistribution aimed at achieving social justice. However, under Indonesia’s positive law framework, zakat is still treated as a socio-religious institution outside the formal state fiscal system, as stipulated in Law Number 23 of 2011 on Zakat Management. In contrast, Malaysia has successfully integrated zakat into its Islamic fiscal policy through the authority of the State Islamic Religious Council (MAIN), which holds legal legitimacy as a regional public body. This study adopts a normative and comparative legal approach by examining statutory regulations, Islamic legal doctrines, and zakat institutional practices in both countries. The findings indicate that the integration of zakat into Indonesia’s fiscal system is constitutionally permissible and does not conflict with Article 23A and Article 34 paragraph (1) of the 1945 Constitution, as it aligns with welfare state principles and the state’s responsibility toward poverty alleviation. The legal implications of such integration include the establishment of lex specialis regulating zakat as a sharia fiscal instrument, harmonization with state finance laws, and the strengthening of institutional legitimacy and accountability in zakat management. Therefore, zakat holds significant potential to become a core pillar of Islamic economic law that supports economic equity and enhances national fiscal resilience.

This Community Service Program aims to enhance the understanding of parents, Madrasah Tsanawiyah students, and the community of Karangbong Village regarding the history of developmental psychology and major child development theories. The program was initiated due to the community’s limited knowledge of developmental concepts, which affects the quality of parenting practices. Using a descriptive qualitative approach through observation, interviews, educational sessions, and discussions, the program presented essential materials covering the history of developmental psychology, Piaget’s cognitive development theory, Erikson’s psychosocial stages, and Vygotsky’s sociocultural theory. The results indicate a significant improvement in participants’ comprehension of developmental stages and their ability to apply appropriate parenting strategies. The program also reinforced the awareness that child development is a responsibility and divine trust that must be nurtured optimally. Overall, this activity contributes to the development of informed, adaptive, and development-oriented parenting within the community.

This Community Service Program aims to enhance the understanding of parents, Madrasah Tsanawiyah students, and the community of Karangbong Village regarding the history of developmental psychology and major child development theories. The program was initiated due to the community’s limited knowledge of developmental concepts, which affects the quality of parenting practices. Using a descriptive qualitative approach through observation, interviews, educational sessions, and discussions, the program presented essential materials covering the history of developmental psychology, Piaget’s cognitive development theory, Erikson’s psychosocial stages, and Vygotsky’s sociocultural theory. The results indicate a significant improvement in participants’ comprehension of developmental stages and their ability to apply appropriate parenting strategies. The program also reinforced the awareness that child development is a responsibility and divine trust that must be nurtured optimally. Overall, this activity contributes to the development of informed, adaptive, and development-oriented parenting within the community.

This study aims to describe and analyze the implementation of contextual Islamic Religious Education (PAI) based on agro-education integrated with Islamic values at SMP Nurul Huda Merakurak. The background of this research is the need for a more practical and contextually relevant PAI learning model that aligns with students’ real-life environments, particularly in agrarian-based schools. This study employs a qualitative approach using a case study method. Data were collected through observation, in-depth interviews, and documentation. The results show that PAI learning is directly integrated into agro- educational activities such as plant cultivation, environmental management, and character building through values such as trustworthiness (amanah), hard work, responsibility, and gratitude. PAI teachers play an active role in connecting Islamic teachings with agro-educational practices through contextual and reflective approaches. This research contributes to the development of a contextual and transformative PAI learning model that is relevant to local potential and students’ spiritual needs. The findings are expected to inspire other educational institutions in designing innovative PAI learning models based on environmental engagement and character development.

This study examines the role of Islamic Religious Education in shaping the character of young generations in the contemporary era. Islamic Religious Education is not only focused on cognitive aspects but also emphasizes moral, spiritual, and social development. The rapid development of technology and globalization has influenced the lifestyle and mindset of youth, creating challenges in maintaining ethical values and noble character. This research aims to analyze how Islamic Religious Education contributes to the formation of students’ character, including honesty, responsibility, discipline, tolerance, and social awareness. The research method uses a qualitative descriptive approach through literature review and analysis of relevant educational practices. The results show that effective Islamic Religious Education can strengthen students’ moral awareness, develop positive behavior, and build spiritual intelligence. Teachers play a significant role as role models in integrating Islamic values into daily life. Therefore, strengthening curriculum, learning methods, and collaboration between schools, families, and communities is essential to optimize the role of Islamic Religious Education in forming a morally upright and responsible young generation.

This study examines the implementation of an Islamic Religious Education (PAI) learning model based on Project-Based Learning (PjBL) and collaborative approaches in shaping students’ noble character at SD Negeri Besuk Kidul, Besuk District. The study is grounded in the research gap that PAI learning in elementary schools is often still dominated by conventional, teacher-centered methods that emphasize cognitive achievement while providing limited space for the internalization of moral values through authentic learning experiences. This research aims to analyze how PjBL and collaborative learning are designed and implemented in PAI instruction and to explore their contribution to students’ character development. A qualitative approach with a descriptive case study design was employed. The research subjects included the school principal, a PAI teacher, and elementary school students. Data were collected through observation, in-depth interviews, and documentation, and analyzed using an interactive data analysis model. The findings reveal that the integration of project-based and collaborative learning in PAI instruction enhances students’ noble character, particularly in terms of honesty, discipline, responsibility, cooperation, respect, and social awareness. Students actively engage in learning activities, apply Islamic values in real-life contexts, and demonstrate positive behavioral changes both in and outside the classroom. These results indicate that Project-Based Learning and collaborative approaches constitute an effective and meaningful strategy for strengthening character education in PAI at the elementary school level.

Education in Islam plays a vital role in developing human potential holistically, where knowledge serves as the primary indicator of an individual's quality. This study aims to examine the virtue of knowledgeable people from the Quranic perspective, focusing on the theological and pedagogical analysis of Surah Al-Mujadalah verse 11. The method employed is descriptive qualitative through library research with a thematic exegesis (tafsir) approach. The results indicate that QS. Al-Mujadalah verse 11 establishes a hierarchy of human dignity based on the integration of faith and knowledge, rather than social or material status. These findings confirm that the elevation of rank encompasses a worldly dimension in the form of moral authority and an otherworldly dimension in the form of high positions before Allah. The implications of this research for contemporary Islamic education emphasize the importance of eliminating the dichotomy between religious and general sciences to cultivate the insan kamil (perfect human), who possesses a balance of intellectual intelligence, spiritual depth, and social responsibility. The study concludes that the virtue of knowledge in Islam is always grounded in transcendental values that bridge theory, faith, and practical deeds.

This research is motivated by the view that literary works, including children's films, serve not only as entertainment but also as a means of moral learning that plays an essential role in shaping children's character. The film Paddington (2014) was chosen because it features an innocent main character who can represent moral values ​​through simple actions and dialogue. The purpose of this study is to describe how the main character's innocence is depicted in the film and how these moral values can serve as a learning medium for children. This study uses a qualitative descriptive approach with content analysis. Data were obtained through observations of scenes, dialogues, and the main character's actions that demonstrate innocence and the moral values ​​contained therein. The results show that Paddington's innocence manifests in honesty, politeness, trust, and a high level of curiosity, though this often leads to misunderstandings or chaos. This innocence serves as a medium for conveying moral values ​​such as responsibility, empathy, and learning from mistakes. The implications of this study indicate that children's films can be an effective means of character education if studied and accompanied by an understanding of the moral values ​​contained therein.

This study examines the effectiveness of national legislative strategies in promoting corporate accountability for industrial pollution and social justice violations. It analyzes a comparative legal framework, focusing on laws, enforcement mechanisms, and corporate liability regimes in countries such as France, Germany, Norway, China, and Australia. The research evaluates how mandatory due diligence laws, judicial measures, and transparency mechanisms help hold corporations accountable for environmental impacts. It compares voluntary compliance models with mandatory legal frameworks, noting the limitations of voluntary agreements in driving substantial environmental changes. Findings show that countries with strong legal frameworks, like the EU and Australia, achieve higher corporate compliance and environmental performance, while voluntary measures struggle to produce meaningful results. The study emphasizes the need for stronger enforcement, higher penalties for violations, and enhanced public transparency. Additionally, it explores integrating environmental justice considerations, such as community participation and fair compensation, into national strategies. The study offers policy recommendations for improving corporate responsibility through better legislation, harmonizing laws across jurisdictions, and fostering collaboration among governments, corporations, and civil society. It also suggests future research directions, including examining the long-term impacts of environmental justice policies in different global contexts.

This research explores the development of a participatory governance model for community based waste management systems, aiming to enhance both legal compliance and public social welfare outcomes. Community based waste management (CBWM) plays a critical role in addressing environmental and health challenges, yet its success is often hindered by weak governance structures, limited community involvement, and insufficient regulatory frameworks. The study introduces a governance model that integrates local community participation into decision making processes, encouraging ownership and responsibility among residents. The primary goal is to improve compliance with environmental regulations while promoting social welfare by fostering better public health and community cohesion. A review of literature highlights key theories of participatory governance, focusing on its ability to enhance legal adherence and increase social equity. Previous studies on CBWM demonstrate the potential of community involvement in overcoming barriers to legal compliance, such as weak enforcement and fragmented governance. However, challenges like inadequate infrastructure, socio economic factors, and cultural habits still impede full participation and compliance. The study utilizes a mixed methods approach, including stakeholder analysis, participatory workshops, and regulatory compliance assessments, to evaluate the effectiveness of the model. The results show that communities involved in participatory governance exhibit higher compliance with waste management laws, improved sanitation, and healthier living conditions. Furthermore, the model fosters social capital and community empowerment, contributing to long term sustainability. In comparison to centralized waste management systems, the participatory approach is found to be more adaptable, accountable, and socially accepted. While the model presents several benefits, challenges such as infrastructure limitations and cultural barriers remain. Future research should further investigate how to address these challenges, particularly through technological integration and cross sector collaborations, to ensure the scalability and sustainability of the participatory governance model.