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Erikson Simatupang

Jurnal Pendidikan Agama dan Teologi 2025 International Forum of Researchers and Lecturers

This article discusses the meaning of marriage as a holy covenant from the perspective of the New Testament, particularly for Christian couples who have not been blessed with children. This study employs a qualitative method through literature review of the Bible, theological books, and relevant scientific sources. The findings show that, in Christian teaching, the value of marriage is not solely determined by the presence of children, but rather by unity, love, and commitment centered on Christ. Marriage is seen as a reflection of the relationship between Christ and His church, requiring faithfulness and perseverance in facing life’s challenges, including the struggle of childlessness. New Testament theological principles provide comfort and strength for couples to remain faithful in marriage, and emphasize the importance of building a family that reflects God’s love and truth, regardless of having children.

Yusak Agus Setiawan; Rajiman Andrianus Sirait

International Journal of Christian Education and Philosophical Inquiry 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

This article aims to explain the theological relationship between Israel and the Church as God's people, as discussed in biblical studies, and to relate it to the history and development of the Church in Indonesia. Using a qualitative-descriptive approach, this paper explores key theological concepts regarding Israel and the Church, examining how these understandings shape the Church’s mission, identity, and role. The study spans from the colonial era to the digital age, highlighting how historical and cultural contexts influence ecclesial expressions. The article argues that while the Church does not replace Israel as God's covenant people, it participates in God's redemptive plan through Christ. In the Indonesian context, the Church manifests its identity as God's chosen people by embracing local wisdom, cultural diversity, and a contextual mission. This dynamic relationship reflects the Church’s calling to live out its faith in Christ within a pluralistic society, contributing to nation-building and bearing witness to the Gospel in relevant and transformative ways.

Sugiati, Melyi; Handayani, Tri; Murdianingsih, Dian

Dinamika Akuntansi Keuangan dan Perbankan 2025 Faculty of Economic and Business Universitas STIKUBANK

Penelitian yang dilakukan bertujuan untuk dapat mengetahui serta menganalisis pengaruh  Debt Covenant, Litigation Risk, serta Leverage terhadap Konservatisme Akuntansi dengan Financial Distress sebagai Variabel Moderasi. Populasi yang digunakan ialah semua perusahaan sub sektor healthcare yang terdaftar di BEI tahun 2019-2023. Teknik pengumpulan sampel yang dipergunakan yaitu purposive sampling dengan menggunakan 12 perusahaan menjadi sampel. Adapun alat analisis yg dipergunakan yaitu MRA (moderate regression analysis). Data yang dipergunakan yakni data sekunder dari annual report. Kesimpulan penelitian menunjukkan bahwa Debt Covenant, Litigation Risk, dan Leverage berpengaruhi terhadap Konservatisme .Akuntansi Financial Distress memoderasi Debt Covenant, tetapi tidak dapat memoderasi Litigation Risk dan Leverage.

Andira Indran Arum; Tri Rahayu; Nofia Puspita Salsabila; Novi Indriyanti; Dinar Widayanti +2 more

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

Marriage is the union of two indivoduals in legal bond. In the Islamic perspective, marriage is not only a covenant between two people, but also a sunatullah or Allah’s decree that applies to all of Allah’s creatures. This research analyzes marriage in the midst of an economic crisis from the persperctive of Islamic Religious Education, focusing on the concept of marriage, the impact of the economic crisis, the role of Islamic Religious Education, Islamic solutions to the challeges of marriage in the midst of an economic crisis. This research uses a qualitative method with literature analysis with the aim of describing the discussion of marriage and the economy  

Samuel Samuel; Desalva Ersanda Mardeiva; Muhamad Rijal; Nurul Fadillah; Irfan Ahmad Maulana

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2025 International Forum of Researchers and Lecturers

Sexual Violence against children is a serious problem that requires in-depth attention in the context of legal protection of victim. In the case of Herry Wirawan, involving 13 (thirteen) victims of sexual assault in Bandung, has raised controversy over the reimbursement charged to the state. In it’s ruling, the chamber of Judges of PN Bandung sentenced Herry Wirawan to life sentence and ordered the payment of restitution to the victims. However, there are questions about the legality of the payment of restitution, especially since the perpetrators have been sentenced to life imprisonment, which is incompatible with Article 67 2023 of the Covenant. This study uses a normative approach to analyze this problem, focusing one the case of Herry Wirawan. The result showed a gap between the legal process and the victim’s need to obtain adequate compensation for the suffering they suffered. In addition, there are problems related to the minimality of the claim for restitution made by the victim and the implementation of restitution that is not always smooth. Implementation of restitution in legal practice still faces a minimum victim awareness and understanding of their rights as well as the perpetrator’s ability to pay restitution. The study highlights the need to raise victim awareness, improve law enforcement mechanism, and provide adequate support service. In addition, recommendations for improvement of relevant policy or legal practice are also identified. It is hoped that this research can contribute to understanding the complexity of the restitution process in cases of sexual violence in Indonesia and provide a basis for improving legal protection for victims.

Yuslina Halawa; Abad Jaya Zega

Jurnal Magistra 2025 STP Dian Mandala Gunungsitoli Nias Keuskupan Sibolga

This research aims to analyze how the church in the old and new testaments. The approach used in this research is descriptive qualitative, which aims to understand the structure so that it has a major influence on contemporary Christianity. From a conceptual perspective, the Church in the Old Testament is understood as a community of God's chosen people whose identity is attached to the ethnic unity of the Israelites and attachment to the law within the framework of the covenant. While in the New Testament, the understanding of the Church undergoes a transformation into a universal, inclusive, and spiritual community of faith, consisting of all people who believe in Jesus Christ as Lord and Savior, without ethnic or legal restrictions. In terms of structure and leadership, the Old Testament features a leadership system based on heredity and institutional positions such as priests and prophets who mediate the people's relationship with God; whereas in the New Testament, leadership is no longer hereditary, but based on the gift of the Holy Spirit, with a collegial, functional and participatory service model and Christ as the Head of the Church, emphasizing the dimensions of relationships and service in the community.In terms of sacraments, religious practices in the Old Testament such as religious celebrations functioned as symbols of obedience and identity of the people's covenant with God, but in the New Testament, so the sacramental meaning is renewed through baptism and holy communion which are spiritual and Christocentric, marking new fellowship in Christ in the context of grace. This study concludes that the New Testament cannot be understood as a break with or an abolition of the traditions and practices that existed in the Old Testament. Instead, the New Testament represents a theological fulfillment and essential transformation of the entire narrative and system that had been built in the Old Testament.

Tobias Finn; Silas Boone Prescott

Law and Justice research journal 2025 International Forum of Researchers and Lecturers

The rapid advancement of digital technology has led to widespread mass surveillance, raising concerns about the protection of individual privacy. International human rights law plays a crucial role in balancing national security interests with the right to digital privacy. This study examines the impact of international human rights frameworks, such as the Universal Declaration of Human Rights (UDHR) and the International Covenant on Civil and Political Rights (ICCPR), in safeguarding digital privacy amid increasing government surveillance. Using a qualitative approach, the research analyzes key legal principles, court rulings, and policy responses from different jurisdictions. The findings indicate that while international legal instruments provide a foundation for digital privacy protection, enforcement remains inconsistent due to varying national implementations and technological challenges. The study underscores the need for stronger legal mechanisms and international cooperation to ensure the effective protection of digital privacy rights in the digital age.

Agnes Putri Banurea; Sufriadi Situmorang

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The title of Joshua chapter 21:43-45 is “God is Faithful to His Promises”. Is “God is Faithful in Fulfilling His Promises.” In these verses, God shows His faithfulness by giving the Israelites all of In these verses, God shows His faithfulness by giving the Israelites the entire land of Canaan, as He promised to their forefathers. the land of Canaan, just as He promised to their ancestors. Faithfulness God's faithfulness is evident in the fulfillment of His promises, which includes giving the land to His people so that their enemies can be protected. His people so that their enemies could not stand against them; this shows that God not only promises, but shows that God not only promises, but also actively carries out His promises. Carry out His promises. This verse, however, also reminds us that the people's obedience to God's covenant is essential to fully enjoy the blessings, to the fullest. God's faithfulness in fulfilling His promises gives hope to every believer. Every believer. As such, Joshua 21:43-45 invites us to believe and live in obedience, while waiting for the fulfillment of God's promises in our lives. promises in our lives.

Yosua Altiel Siburian; Tia Devita Manik

Sukacita : Jurnal Pendidikan Iman Kristen 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to examine the theological significance of King David's removal of the Ark of the Covenant in 1 Chronicles 13:1-14, highlighting the critical nature of keeping God's commandments during worship. The research involved an examination of the text and its context, along with a comparison with the related narrative found in 2 Samuel. the research revealed that the failure of David and the people of Israel to follow God's instructions in moving the Ark according to God's instructions resulted in the death of Uzzah, which illustrates the consequences of ignoring God's holiness. The three-month stay of the Ark in Obed-Edom's house resulted in blessings, which reinforces the idea that God's presence is experienced when His laws are honored and obeyed. The results of this study underscore the importance of obedience to God's commandments.

Dea Okta Florenzia; Shinta Shinta; Berkat Ricart Dwi Putra; Sarmauli Sarmauli

Jurnal Magistra 2024 STP Dian Mandala Gunungsitoli Nias Keuskupan Sibolga

Soteriology is the doctrine or teaching about salvation. Which was done by God in and through Jesus Christ. The Triune God fulfills the covenant of salvation to save humans. God the Father who plans and determines the conditions (sends), God the Son who fulfills the conditions (sent), and the Holy Spirit who gives the fruit of salvation to humans. God the Son willingly was able to do it. This research aims to provide broader insight into the perspective of salvation as a covenant, conditions and steps in the Bible. This research is qualitative research, using the literature study method.    

Apin Militia Christi; Yosua Imanuel; Yustina Marampa

International Perspectives in Christian Education and Philosophy 2024 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

Digital communication has become part of the everyday fabric of congregational life. While it enables connection and pastoral accessibility, it also introduces relational tensions through divided attention, interpretive ambiguity, social comparison, online jealousy, concealed messaging, and the weakening of face-to-face reconciliation. This conceptual research article examines pastoral accompaniment for Christian congregants who experience relational crises caused or intensified by digital communication. The study aims to construct a pastoral framework that is theologically grounded, psychologically informed, ethically responsible, and usable in church ministry. Using an integrative literature review, the article synthesizes scholarship on digital religion, computer-mediated communication, relational conflict, phubbing, technoference, online counseling ethics, and practical theology. The synthesis indicates that digital relational crisis should not be reduced to excessive screen use. It is more accurately understood as a crisis of presence, attention, trust, boundaries, and interpretive charity. The article proposes pastoral accompaniment as a hybrid care that combines attentive presence, relational discernment, digital boundary formation, covenantal communication practices, and ethically bounded use of online media. It concludes that churches need to move beyond reactive counseling toward preventive digital discipleship that forms congregants in truthful speech, faithful presence, confidentiality, and relational accountability.

Tysan Parawansyah Syailendra; Martini Martini

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the influence of bonus mechanisms, debt covenants, and profitability on transfer pricing. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in their financial reports for the 2019-2023 period. The sampling technique in this research used a purposive sampling method and a sample of 57 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 22.0 software. The results of this research show that the bonus and debt covenant mechanism has a positive and significant effect on transfer pricing and profitability has a negative and significant effect on transfer pricing.

Rahmah Hayati Sinaga; Yasmirah Mandasari Saragih; Mhd Azhali Siregar; Azhar Hairi Putra; Mohammed Faiz Hadi

International Journal of Law, Crime and Justice 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Terrorism is Wrong one crime Which outside normal Because has creating terror creates fear and that's scary has the impression of being cruel to groups or groups. The crime of terrorism has taken away rights basic para human victim Which No know anything about the origin , causes and the purpose of acts of terrorism. Because in in carrying out their actions perpetrators of this terrorism t is indiscriminate. This action is completely contrary to Article 3 Universal Declaration of Human Rights (UDHR) or Universal Declaration of Human Rights (UDHR) Which sounds "Every person entitled on life, freedom and security as an individual”, Article 6 paragraph (1) ICCPR ( International Covenant on Civil and Political Right ) 1999 which states "Every human being is entitled to the inherent right to life himself and every other person must not be deprived of his life arbitrarily", Article 28 A of the 1945 Constitution of the Republic of Indonesia which reads "Everyone has the right to live and the right to defend their life and existence" and Article 28 G paragraph (1) which reads "Everyone has the right to personal protection, family, honor, dignity, property under his control and has the right to a sense of security and protection from the threat of fear of doing or not doing something which is a human right.” This research aims to know How arrangement investigative law t act criminal terrorism in Indonesia And What obstacle investigator in do investigation t act criminal terrorism in Indonesia. This research uses normative legal research research ingredients literature To use get ingredients form theories, concepts, principles as well as regulation law Which related with role investigator in process handling follow criminal terrorism.    

Noverin Andrea Anang; Laurentius Prasetyo; Yanto Sandy Tjang

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2024 CV. ALIM'SPUBLISHING

The study examines the theological meaning of the symbols of water, wine, and blood in the Gospel of John and their interrelation within the perspective of Catholic theology. Grounded in John’s distinctive use of symbolism as a medium of revelation, the study treats these three symbols not as isolated narrative elements but as an integrated theological sequence. The study employs a qualitative method, utilizing a literature-based approach and biblical-theological exegesis of key texts. The findings indicate that water signifies the renewal of life originating from divine grace and is closely associated with Baptism; wine expresses joy and abundance within the new covenant, finding its resonance in the Eucharist; while blood marks the culmination of divine love manifested in Christ’s redemptive sacrifice. Together, these symbols form a progressive dynamic of revelation: from renewal, to communion, and ultimately to redemption. In the light of sacramental theology, these symbols not only reveal the identity of Jesus as the incarnate Word but also mediate a concrete experience of faith within the life of the Church. Thus, the Gospel of John demonstrates that God’s salvific work unfolds in an integral and continuous manner, remaining relevant for the contemporary practice of Christian faith.  

Dira Julinda Swasti; Rinny Meidiyustiani

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of the study is to determine and analyze the effect of Cash Flow Operation, Debt Covenant, Firm Size, and Public Accounting Firm Reputation on Conservatism Accountancy of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019- 2023. In this study, a purposive sampling method is used, which obtained 60 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that cash flow operation and debt covenant have a positive significant effect on conservatism accountancy. At the same time, firm size have a negative significant effect on conservatism accountancy. Then, the public accounting firm reputation has no effect on conservatism accountancy.      

Cepi Winarso; Dika Ratu Marfu’atun; Santy Fitnawati WN; Ahmad Fauzan

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

According to the provisions of the Covenant, if the unmarried child is not recognised by his father or his mother, he shall be deemed not to have a legal relationship with his parents. Therefore, if a child is recognized and followed by the confirmation of the child from his parents, the child may inherit the inheritance of the parent who acknowledges it, with the division of the legacy prescribed by law. Under the Marriage Act, Act No. 1 of 1974 (Article 43, para. (1)), unrecognized children automatically have civil relations with their mothers and their families. The right and status of the out-of-marriage child to the inheritance of the parent who acknowledges it at the confirmation of the child is basically the same as the legal child. The recognized and certified off-marital child is the heir who has the same rights as the child born in a legitimate marriage.

Dicky Aprianto; Nerita Setyaningtiyas; Yosef Reza Aji Saputra

Proceeding International Conference on Educating to Intercultural Dialogue in Catholic School 2024 Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

A covenant establishes a structured accountability that allows all parties to act justly. The concept of a covenant in the Old Testament is used to describe the relationship between God and humans. This relationship forms a bond that involves the voluntary acceptance by the parties involved in the covenant, namely God and humans. The covenant between God and humans is not equal because it occurs within a special relationship where God accompanies, liberates, gives, and gathers humans to create order in life. God's regulations are intended for the behavior of Israel and include various norms and customs derived from local tribal regulations, tribal traditions, priestly teachings, and wisdom teachings.

Apin Militia Christi; Yustina Marampa; Amran Situmeang

jurnal Riset Rumpun Agama dan Filsafat 2024 Pusat Riset dan Inovasi Nasional

This constructive literature study examines pastoral counseling for Christian couples experiencing emotional absence in marriage. Emotional absence is not identical with open conflict; it appears as reduced responsiveness, muted affect, spiritualized avoidance, and routine coexistence without felt connection. The study aims to formulate an integrative pastoral counseling framework that is theologically accountable and clinically informed. The method is a constructive qualitative literature study using thematic synthesis of studies on marital satisfaction, emotional suppression, perceived partner responsiveness, spiritually integrated psychotherapy, and Christian marital theology published primarily before 2024. The findings indicate that emotional absence should be read as a relational-spiritual rupture involving affect regulation, attachment insecurity, weakened mutual responsiveness, and distorted uses of religious language. The article proposes the REKAT framework: recognition of relational rupture, empathic attunement, covenantal communication, accountable spiritual practices, and tracked follow-up within church care. The framework places Scripture, prayer, confession, forgiveness, and community support within ethical safeguards, especially screening for violence, coercion, and severe mental health risk. The implication is that pastoral counseling can move beyond moral exhortation toward structured accompaniment that rebuilds emotional presence, responsibility, and covenantal intimacy in Christian marriage.

Rahma Aulia Hasanah; Rodiatul Husna; Gafa Anjasya; Fikri Azka Tanjung; Masleni Nasution

JUREKSI (Journal of Islamic Economics and Finance) 2023 STIKes Ibnu Sina Ajibarang

This article was written against the background that the economic system is very important for social organization, and economic development is the most important factor in realizing the economic prosperity of society. A healthy economy creates a strong country that can achieve the goals of the economic system according to existing capabilities through continuous struggle between the government and its people. This study aims to identify the role of the Rashidun Caliphate as head of government in economic development and to determine the conditions for economic development under the leadership of the Rashidun Caliphate. Four Companions of the Prophet: Abu Bakar Ash-Shiddiq, Umar bin Khattab, Uthman bin Affan, and Ali bin Abi Talib, led Khulafaur Rasyidin. Rasyid Khulafah's economic policies are included in the history of Islamic economic thought. Based on research on economic development during the Khulafah Rasyidin era, the roles of heads of state and government in economic development include 1) running business in accordance with Islamic covenants, 2) requiring Muslims to pay zakat, 3) providing aid. jizyah for the poor, 4) formation of several sections, and so on.

Salsabila Salsabila; Nera Marinda Machdar

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In Indonesia, the effort to maximize tax revenue is not without obstacles. In the process of tax reform carried out by the government, differences in the interests of the government and the business world become apparent. The existence of these differences causes tax avoidance by the taxpayer. Researchers made this scientific article, aiming to examine and examine the effect of financial difficulties, debt agreements and transfer prices on tax avoidance moderated by foreign ownership. This study uses a qualitative descriptive method to examine a phenomenon by describing the data obtained from literature studies. The results of this study indicate that the variables of financial difficulties, debt agreements, and transfer prices affect tax avoidance. As well as financial difficulties, debt agreements, and transfer prices are able to be moderated by foreign ownership on tax avoidance.