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The purpose of this study is to develop teaching materials in the form of interactive textbooks on the subject of Rukun Iman (the Five Pillars of Islam) for MIS NU students in Palangkaraya City. The motive for this study is the need for more contextual and relevant teaching resources on Aqidah Akhlak (Islamic beliefs and morals) in order to optimize students' understanding. The ADDIE development model, which includes the phases of needs analysis, product design, development, implementation, and evaluation, was used in this study. Validation was carried out by subject matter experts, design experts, and educators as practitioners to ensure the suitability of the product. Based on the validation results, subject matter experts and designers consistently rated the teaching materials as “very feasible” in terms of media functionality, visual appeal, and material completeness. Improved learning outcomes through pre- and post-tests, as well as a feasibility rate of 93.02%, were demonstrated during implementation in a field test with 30 second-grade students. Moderate to significant learning gains were shown by N-Gain analysis. The findings prove the effectiveness of interactive learning books in improving students' understanding of the Five Pillars of Islam and providing alternative teaching resources that are more interesting and easier to understand. It is hoped that this publication will serve as a guide for educators in Islamic elementary schools to maximize the teaching of Aqidah Akhlak.

This study explores community social activities within the tradition of Wayang Golek performances as a form of living hadith in the city of Bogor. The Wayang Golek tradition reflects the practical implementation of the teachings of the Prophet Muhammad SAW in the daily lives of the Sundanese community. Using a qualitative approach, the study involved participant observation and in-depth interviews with puppeteers and audience members. The findings indicate that Wayang Golek performances function not only as cultural entertainment but also as an indirect medium for strengthening moral values, mutual cooperation, and Islamic preaching. Social activities surrounding the performances include communal interaction, preservation of local culture, and reinforcement of religious identity amid the challenges of modernization. The study further reveals that the concept of living hadith is embodied in wayang narratives that convey ethical messages aligned with the sunnah of the Prophet. These findings highlight the importance of revitalizing local cultural traditions as an effective medium for contemporary Islamic education and value transmission.

The tradition of Ketupat Qunutan on the 15th night of Ramadan in Kampung Pinang, Tangerang City, is a religious practice of the Muslim community that integrates congregational qunut prayers, the making and distribution of ketupat as a symbol of gratitude, almsgiving, purity of heart, and brotherhood. Through a living hadith study approach, this research analyzes how the values of the Sunnah of the Prophet Muhammad SAW, such as communal prayer, food charity, and strengthening Islamic brotherhood, are contextualized within the local culture of the archipelago without a literal textual basis, but rather as a harmonious actualization between Islamic teachings and traditional wisdom. The findings show the dynamics of religious understanding between textual and contextual approaches, in which this tradition strengthens social solidarity, mutual cooperation, and the transmission of the Islamic identity of the archipelago, while also functioning as effective cultural da'wah without contradicting sharia law. This study contributes to the study of Islamic anthropology and living sunnah, affirming cultural acculturation as a form of religious expression that is alive and relevant.

Islamic architecture in the archipelago cannot be understood as simply a transfer of physical forms from the Middle East to Southeast Asia. It is the result of a deep cultural dialogue between universal Islamic principles and local wisdom that has been formed since pre-Islamic times. When Islam spread in the archipelago, it did not exist as a force that negates Hindu, Buddhist, and vernacular traditions, but rather proceeded through visual and structural synthesis that gave birth to a distinctive and hybrid Islamic architectural identity. One of the most iconic manifestations of this process is the use of overlapping roofs in historic mosques such as the Great Mosque of Demak and the Great Mosque of Banten. Different from typical Persian or Mediterranean stone domes, this multi-storey wooden structure is inspired by the concept of Meru in Hindu-Javanese architecture. The choice is not only symbolic, but also a functional adaptation to the tropical climate, as it allows for efficient rainwater disposal as well as optimal natural ventilation. Spatially, the placement of mosques follows the concept of Catur Gatra Tunggal, which is the integration of mosques with squares, government centers, and markets. This pattern reflects the integration between the spiritual, political, and economic life of the community. In the interior, the use of Saka Guru shows the appointment of local construction techniques as the main element of worship buildings. Aspects of syncretism are also seen in ornamentation, where pre-Islamic figurative motifs are transformed into flora and calligraphy patterns that are in harmony with the principles of Islamic aniconism. Thus, the archipelago's Islamic architecture represents Islam as an inclusive and contextual force that is able to process local traditions into a sustainable new identity.

The professional competence of Islamic Education (PAI) teachers plays a decisive role in determining the quality of learning at the elementary school level. In practice, many teachers still encounter challenges in mastering subject content, developing systematic teaching materials, applying innovative learning strategies, and integrating educational technology into classroom activities. These conditions indicate the need for structured professional development efforts through collaborative forums. This study aims to analyze the role of the Islamic Education Teachers Working Group (KKG PAI) in maximizing the professional competence of PAI teachers in public elementary schools in Panti District, Pasaman Regency, and to identify the supporting and inhibiting factors influencing its implementation. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, participatory observation, and documentation involving the KKG supervisor, the head of KKG PAI, and member teachers. Data analysis was conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings reveal that KKG PAI functions as a strategic platform for collaborative lesson planning, subject-matter enrichment, peer reflection, and technology-based instructional training. Supporting factors include strong teacher commitment and collaborative culture, while limitations in facilities and technological disparities remain challenges. Strengthening the sustainability and management of KKG programs is essential to enhance teachers’ professional competence and improve the overall quality of Islamic education learning.

This research investigates the effect of fundamental factors, namely the current ratio, debt to equity ratio, and return on equity on stock returns of mining firms listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The research highlights the utility of understanding a firm’s financial performance in guiding investment selection within the capital market. Although the mining industry contributes significantly to Indonesia’s economy, stock movements in this sector are often subject to uncertainty due to market fluctuations and commodity price volatility. This research utilizes secondary data from annual financial statements and stock price records of 51 IDX-listed mining companies over the study period. Panel data regression, combined with descriptive and quantitative statistical techniques, was employed using E-Views 12 software. The findings reveal that stock returns are significantly influenced by the current ratio, debt to equity ratio, and return on equity. These results provide useful insights for investors, financial analysts, and corporate management by emphasizing the function of fundamental indicators in assessing stock performance, particularly within the mining sector.

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 implementation of the Balanced Scorecard (BSC) as a strategic performance evaluation tool in the era of digital transformation. Using a descriptive qualitative approach within the social constructivist paradigm, data were collected through in-depth interviews, non-participant observation, and document analysis in three organizations undergoing digitalization. Thematic analysis (Braun & Clarke, 2006) identified four main themes in the application of the BSC: digital strategy alignment, digital readiness and data integration, a culture of learning and innovation, and adaptive leadership transformation. The findings indicate that the BSC functions not only as a performance measurement system but also as an adaptive, collaborative, and data-driven strategic management framework. The integration of digital technologies accelerates decision-making processes and strengthens reflective organizational culture. Theoretically, this study extends the classical BSC model of Kaplan and Norton (1996, 2001) toward a Digital Balanced Scorecard that emphasizes synergy among strategy, data, and organizational learning. Practically, the results highlight the importance of digital readiness, an innovation-oriented culture, and adaptive leadership as key foundations for successful BSC implementation in the era of digital disruption.

This study aims to understand how green accounting practices are constructed as a social reality within organizations and how environmental awareness develops through social interaction, organizational values, and culture. The research adopts an interpretive qualitative approach within the social construction paradigm (Berger & Luckmann, 1966). Data were collected through in-depth interviews, participant observation, and document analysis in organizations that have implemented sustainability reporting. The analysis employed an interpretive thematic approach to uncover the meanings underlying environmental accounting practices. The findings indicate that green accounting functions not only as a technical reporting instrument but also as a mechanism for shaping organizational moral and ecological awareness. Environmental awareness is constructed through three main stages: the externalization of sustainability values by leadership, objectivation through policies and reporting systems, and internalization within work behavior and organizational culture. Participatory, reflective, and innovation-oriented organizational cultures strengthen the substantive implementation of green accounting, whereas bureaucratic structures tend to produce symbolic practices or greenwashing. Theoretically, this study reinforces the view that accounting is a social practice that both shapes and is shaped by collective consciousness (Hopwood, 1992; Gray, 2010). Practically, the findings highlight the importance of visionary leadership and social learning spaces in fostering a sustainability-oriented organizational culture. Thus, green accounting is understood as a social process that plays a strategic role in realizing ethical, sustainable, and environmentally responsible organizations.

This research was conducted with the aim of analyzing and finding out about the empowerment of orphans at LAZNAS PPPA Daarul Qur'an Lampung through Islamic philanthropy-based educational funding. The approach used in this research is descriptive qualitative, using a case study method. The data collection process involved observation, interviews, and document review. Data analysis included data collection, data reduction, data presentation, and conclusion drawing, as well as data validation through triangulation. This study revealed that educational funding rooted in Islamic philanthropy at LAZNAS PPPA Daarul Qur'an Lampung includes budget revenues and expenditures with allocations prepared at the beginning of each year. The expenditure period can be tracked through the LAZNAS PPPA Daarul Qur'an Lampung online system. Distribution efforts include eliminating educational costs for orphans, providing basic necessities, distributing Mushabs for orphaned students who memorize the Qur'an, and supporting orphans. The evaluation of Islamic philanthropy-based education funding at LAZNAS PPPA Daarul Qur'an Lampung involved an analysis that showed that the role of the nadzir (manager) remains limited. All responsibilities and functions of the nadzir, particularly those of branch heads and fundraisers, are aimed at improving management. Furthermore, accountability is a factor taken into account when drafting the budget for the upcoming period.

This study aims to analyze the role and effectiveness of Islamic monetary policy in Indonesia in facing digital transformation, particularly through the instruments of Sertifikat Bank Indonesia Syariah (SBIS) and Sukuk Bank Indonesia (SukBI). The digital transformation of the national financial system demands an adaptive monetary policy that remains grounded in the principles of maqashid shariah. In the context of Islamic economics, monetary policy not only functions to regulate the money supply and maintain price stability but also ensures the realization of justice and economic welfare. This research employs a descriptive qualitative approach, using literature-based data collection from official publications of Bank Indonesia, the Financial Services Authority (OJK), and relevant academic references on Islamic monetary policy. The analysis adopts an inductive approach by examining the roles of SBIS and Sukuk BI in supporting the stability of the Islamic financial system and their alignment with maqashid shariah values such as al-‘adl (justice), al-wudhuh (transparency), and ar-rawaj (circulation of wealth). The findings indicate that digitalization has positively impacted the efficiency and transparency of Islamic monetary instruments, where SBIS plays a role in regulating the liquidity of Islamic banks in a non-usurious manner, while Sukuk BI serves as an essential instrument in maintaining national economic stability. Nevertheless, challenges remain, including the limited digital infrastructure for Islamic finance and the need to strengthen regulations to ensure that digital monetary systems remain consistent with sharia principles.

This study was conducted to address contamination risks in Refill Drinking Water Depot (DAMIU) operations when sanitation, equipment maintenance, and quality control are not consistently implemented. This emphasizes the critical importance of systematic risk monitoring and review processes to ensure water quality and safety. The research aims to analyze the implementation of risk monitoring procedures, identify operational risks at each processing stage, and evaluate the effectiveness of risk mitigation strategies at Depot Isi Ulang Air Galon Barokah. A descriptive qualitative approach was employed, utilizing data collection techniques including in-depth interviews, direct field observations, and documentation analysis. The findings reveal that monitoring and risk review processes are conducted routinely, encompassing raw water quality checks, equipment sanitation protocols, and customer gallon container inspections. No significant risks were identified during the study period, as potential hazards such as microbiological contamination and equipment malfunction were effectively prevented through timely filter replacement and daily equipment cleaning procedures. Overall, the depot's risk management system operates effectively and consistently maintains water quality standards, ensuring product safety for consumers.

This study aims to examine and analyze the influence of auditor ethics, auditor competence, and audit risk on audit quality, with audit fees serving as a mediating variable. This research employs a quantitative associative approach with a casual explanatory design. Data were collected through a questionnaire survey administered to external auditors working at Public Accounting Firms (PAFs) in Surabaya, with a population of 55 firms. The sampling technique used was convenience sampling, resulting in 42 auditors as respondents with the characteristic of having worked at Public Accounting Firms in Surabaya for at least one year as of 2025. Data analysis was conducted using the Partial Least Square (PLS) method assisted by SmartPLS 4.0 software. The results indicate that auditor competence and audit risk have a positive and significant effect on audit fees, while auditor ethics does not have a significant effect. Furthermore, auditor ethics has a positive and significant effect on audit quality, whereas auditor competence, audit risk, and audit fees do not show a significant effect. In addition, audit fees are not proven to function as a mediating variable and therefore are unable to mediate the effects of auditor ethics, auditor competence, and audit risk on audit quality.

This study aims to analyze how digital transparency, distribution validation, and personalized donor services simultaneously maintain donor trust and loyalty as strategies to mitigate liquidity risk and ensure program sustainability at LAZIS Alharomain Pare Kediri Branch. Using a qualitative descriptive–analytical approach, data were collected through in-depth interviews, observation, and documentation involving management, donors, and beneficiaries. The findings reveal a paradox between the increasing number of donors—from 5,644 in 2020 to 7,955 in 2023—and the financial deficit observed in key programs such as Infaq Sayangi Anak Yatim Dhuafa and Infaq Sahabat Sehat. To address this, the institution implemented three main strategies: real-time digital reporting via social media, multi-layered verification in fund distribution, and personalized communication with donors. These strategies form a trust–loyalty–participation cycle that strengthens program continuity. Theoretical analysis based on Trust Theory and liquidity risk management for zakat institutions shows that public trust functions as a form of social capital capable of compensating for short-term financial liquidity gaps. This study extends the discourse on Sustainable Islamic Philanthropy Governance by asserting that digital transparency serves as both an ethical and strategic instrument to uphold accountability and the sustainability of Islamic philanthropic institutions.

Traditional arts in Indonesia face a growing threat not from physical displacement, but from algorithmic distortion. This study examines how social media algorithms shape and distort public perception of Indonesian traditional arts — specifically jaranan and barongan — through the lens of Van Dijck's (2013) popularity principle: the principle that content distribution is determined by interaction volume rather than cultural value. Employing qualitative thematic content analysis, this study analyzes comments on five viral social media videos sourced from YouTube and TikTok, each depicting riots or tension at traditional art performances. Findings demonstrate that the popularity principle operates consistently and cumulatively across all five samples: algorithmically provocative titles, emotional polarization in comment sections, and micro-behavioral signals such as watch duration and replay collectively function as interaction signals that drive the platform to distribute riot content far more widely than culturally substantive footage. The consequences extend beyond perception: event organizers suffer long-term reputational and economic damage, while collective stereotypes — associating jaranan with violence and disorder — become sufficiently entrenched to surface spontaneously in unrelated contexts. A comparative analysis of a Kangen Band concert video reveals that these stereotypes have already achieved the status of cultural reference points. This study argues that strategic resistance is possible: the same algorithmic logic that amplifies negative content can be deployed to circulate culturally rich content, provided that artists, communities, and government commit to producing content designed to generate high-quality interaction. The challenge is to transform social media from a distorting mirror into an instrument of cultural preservation.

Interoperability has become a critical enabler of integrated service delivery in contemporary digital government. However, despite significant technological investments, many governments continue to experience fragmented service systems and limited public value outcomes. This study examines how institutional design shapes interoperability capacity and how interoperability contributes to public value creation within digital government frameworks. Employing a qualitative explanatory case study approach, data were collected through semi-structured interviews, document analysis, and institutional observations. The findings reveal that interoperability is not solely a technical function but an institutional capability embedded in governance structures, regulatory frameworks, data standards, and coordination mechanisms. While technical data exchange mechanisms exist, institutional fragmentation, regulatory ambiguity, and limited cross-agency collaboration constrain seamless integration. The study demonstrates that institutional design mediates the relationship between interoperability and public value creation by influencing the effectiveness of integrated service delivery. Public value gains are evident in operational efficiency and accessibility; however, improvements in legitimacy, trust, and service coherence remain incremental where institutional alignment is weak. The research contributes to digital governance literature by conceptualizing interoperability as an institutional construct and highlighting the necessity of governance reform for sustainable public value generation. The findings suggest that governments must prioritize institutional coherence, standardized data governance, and collaborative coordination frameworks to fully realize the transformative potential of digital government.

This study investigates the strategic strengthening of the rambak cracker industry as an instrument for local economic development in Penanggulan Village, Pegandon District, Kendal Regency. Rural agro-processing enterprises have increasingly been recognized as territorially embedded production units capable of generating value-added outputs and absorbing surplus labor within localized economic systems. Field-based empirical observations reveal that rambak production in the village operates through household-managed processing systems characterized by traditional production techniques, informal managerial practices, and limited digital marketing adoption despite contributing significantly to community income generation. Data obtained from expert respondents were analyzed using the Analytical Hierarchy Process to identify strategic priority determinants influencing industrial competitiveness and sustainability. The results indicate that product innovation and quality improvement constitute the primary strategic priority, followed by digital marketing development and institutional partnership strengthening, while production capacity expansion remains comparatively less influential in enhancing market competitiveness. These findings suggest that adaptive innovation and digitally enabled commercialization pathways function as critical mechanisms for improving value-chain integration and expanding market accessibility among rural food-processing industries. Strengthening innovation ecosystems within the rambak sector may therefore contribute to employment creation, income diversification, and sustainable community-based economic transformation in rural production clusters.

The Attorney General's Office plays a strategic role as a neutral facilitator that initiates, leads, and oversees the peace process, from peace offers and mediation to the issuance of a suspension of prosecution based on Attorney General Regulation No. 15 of 2020, while still considering the best interests of children, the restoration of social relations, and the legal benefits for all parties. This approach is considered effective in minimizing the traumatic impact of formal judicial proceedings on children while encouraging the social reintegration of perpetrators. However, the implementation of restorative justice still faces internal obstacles, such as limited operational regulations, the understanding and capacity of law enforcement officials, and suboptimal infrastructure. On the other hand, external obstacles arise from low public awareness of the law, a tendency to demand severe punishment, and a culture that emphasizes pride, which hinders the acceptance of peaceful resolutions. This study emphasizes the importance of strengthening regulations, improving the competence of officials, optimizing the function of Restorative Justice Houses, and intensifying public awareness so that the application of restorative justice in cases of child abuse is not only a procedural alternative but truly functions as a fair and sustainable recovery mechanism.

This study aims to analyze the organizational structure, main tasks and functions, and challenges faced by the Legal Section in carrying out its role as a center for local government legal services. The research method used a qualitative approach through interviews with the Head of the Legal Section, direct observation in the work environment, and literature studies of various related documents and regulations. The results of the study indicate that the organizational structure of the Legal Section consists of functional positions, implementing officers, and temporary employees, each of which has a crucial role in supporting the legal product drafting process. However, the effectiveness of organizational performance still faces obstacles, particularly related to employee discipline, work ethic, and efforts to build a culture of bureaucratic integrity. The Head of the Legal Section emphasized that the quality of human resources is a key factor in determining the success of the process of harmonization of regulations and legal services. Thus, a sustainable apparatus development strategy and strengthening of the work system are needed so that the Legal Section can carry out its functions optimally in supporting the implementation of the Palangka Raya City government.

This study explores how the drafting process of the Bill (RUU) for the Revision of the Indonesian National Armed Forces (TNI), which was approved to become Law Number 3 of 2025, occurred amidst massive public protests, with an emphasis on violations of the principles of openness, participation, and accountability as regulated in the 1945 Constitution and Law Number 12 of 2011 concerning the Formation of Legislative Regulations. The public's rejection illustrates the potential for abusive law making, threats to civilian dominance, and the possibility of a return to the dual function of the military from the New Order period, supported by protests, petitions from civil society organizations such as NU, WALHI, and KONTRAS, as well as an application for constitutional review to the Constitutional Court. Adopting the perspective of Habermas’s theory of deliberative democracy and Weber’s concept of legitimacy, this research asserts that the argument for the annulment of this Bill is growing stronger, in order to uphold democratic law making and the protection of human rights.