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This study aims to analyze the influence of digital transformation and organizational innovation on sustainability performance, with leadership support and digital literacy as supporting variables and the role of moderating effects in strengthening the relationship between variables. The research method used a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS- SEM) analysis. Data were collected through a questionnaire measured using reflective indicators for each construct. The results of the measurement model test indicate that all indicators have outer loading values above 0.70, thus being valid in measuring the latent construct. Structurally, digital transformation has a positive effect on sustainability performance with a path coefficient of 0.124,  while organizational innovation shows a relatively weak effect  with a coefficient of 0.006. Leadership support and digital literacy have a fairly strong positive effect on sustainability performance with a coefficient value of 0.586. In addition, the first moderation effect provides a strengthening of the relationship to sustainability performance with a coefficient of 0.154, while the second moderation effect shows a very small effect with a value of 0.032. The R² value of 0.670 indicates that the model is able to explain 67% of the variation in sustainability performance, while the remainder is influenced by other factors outside the research model. These findings confirm that the success of organizational sustainability performance does not only depend on digital transformation and organizational innovation, but is also greatly influenced by leadership support, digital literacy, and moderating mechanisms that strengthen the implementation of digital strategies. This research is expected to provide theoretical and practical contributions to organizations in designing digital- based sustainability strategies.

This study investigates the factors influencing export performance in five ASEAN countries Indonesia, Malaysia, the Philippines, Singapore, and Thailand during the 2014-2023 period. The topic is highly relevant given the vital role of exports in sustaining monetary stability and promoting long-term economic growth. The novelty of this research lies in its integrated approach, which simultaneously examines key export-related macroeconomic variables, namely foreign direct investment and inflation, while incorporating foreign exchange reserves as a moderating variable an approach that remains limited in existing ASEAN-focused studies. This analysis uses secondary data obtained from the World Bank and processed using panel data regression methods, including the Common Effect Model, Fixed Effect Model, and Random Effect Model, strengthened by a Moderated Regression Analysis (MRA) approach. The results show that foreign direct investment and inflation significantly influence foreign exchange reserves. Furthermore, foreign exchange reserves have been shown to play a strategic role in strengthening the economic resilience of ASEAN countries and can be used as a reference in formulating monetary and international trade policies.

This study investigates the factors influencing export performance in five ASEAN countries Indonesia, Malaysia, the Philippines, Singapore, and Thailand during the 2014-2023 period. The topic is highly relevant given the vital role of exports in sustaining monetary stability and promoting long-term economic growth. The novelty of this research lies in its integrated approach, which simultaneously examines key export-related macroeconomic variables, namely foreign direct investment and inflation, while incorporating foreign exchange reserves as a moderating variable an approach that remains limited in existing ASEAN-focused studies. This analysis uses secondary data obtained from the World Bank and processed using panel data regression methods, including the Common Effect Model, Fixed Effect Model, and Random Effect Model, strengthened by a Moderated Regression Analysis (MRA) approach. The results show that foreign direct investment and inflation significantly influence foreign exchange reserves. Furthermore, foreign exchange reserves have been shown to play a strategic role in strengthening the economic resilience of ASEAN countries and can be used as a reference in formulating monetary and international trade policies.

Abstract: The promotion of religious moderation in society can prevent potential conflicts and build bridges of brotherhood between religious communities. Likewise, the IAKN Tarutung Postgraduate Christian religious education masters study program through Community Service activities in Doloksanggul sub-district, Humbang Hasundutan Regency. Community service activities participants consist of lecturers and students. Through this activity, the Christian religious education Masters Study Program also carried out research aimed at finding out the benefits of socializing religious moderation in Doloksanggul Village, Humbang Hasundutan Regency. The material content of religious socialization activities contains 4 indicators as follows: 1. Teaching the ability to live with differences, 2. Building mutual trust, 3. Mutual understanding, 4. Being respectful of each other. This method of implementing community service applies the Participatory Action Research (PAR) method. Community service activities will be carried out from May to August 2024 with a target group of 33 adult people. The community is taught to understand the 4 indicators above through the guidance of the Community service activities team. The benefits of socializing religious moderation in Doloksanggul Village, Humbang Hasundutan Regency can be seen from the number of respondents who answered the question yes on average, 31.6 with a percentage of 95.85%, while the number of respondents who answered no was 1.4 with a percentage of 4.15%. This means that the material content of religious moderation socialization activities in Doloksanggul Village, Humbang Hasundutan Regency is very useful in preventing potential conflicts and building bridges of brotherhood between religious communities.

This study aims to examine the influence of marketing content on business performance with moderation in price strategy and CRM. This research design is quantitative research with primary data in the form of the calculation of assets, turnover, and capital owned by MSMEs in Purworejo Regency. The data collection technique uses library research and documentation techniques. The population in this study is MSMEs that are members of the Purworejo Regency MSME Forum in 2025, amounting to 1,819 business actors. The sampling technique used is the Slovin formula so that the sample for this study is 67 business actors. The results of the study show that marketing content and CRM have an impact on business performance, Price Strategy has no impact on business performance and both price strategy and CRM strengthen the relationship between marketing content and business performance. Future studies may explore the deeper dynamics of these variables in other regions or sectors to gain further insights into effective business management practices.

Youth radicalization is a serious issue that threatens social harmony, national stability, and the sustainability of nationhood in Indonesia. Various reports indicate that nearly one-third of terrorism perpetrators over the past decade have come from young people, signaling ideological vulnerability among the productive age group. This article aims to propose a youth deradicalization approach through contemporary Islamic thought, emphasizing rationality, openness of thinking, and humanism as its main foundations. This study employs a qualitative method with a literature review approach by analyzing the works, ideas, and thoughts of contemporary Islamic scholars and examining their relevance in the context of youth development and empowerment. The findings show that contemporary Islamic approaches that emphasize critical reasoning, dialogue, and respect for humanity are effective in shaping moderate attitudes, fostering social awareness, and strengthening an inclusive and tolerant Islamic identity. Therefore, this article recommends that religious education be integrated into curricula that emphasize the values of religious moderation, respect for diversity, and the rejection of violence. This approach is expected to help young people become more tolerant, adaptive, and resilient against the influence of extremist ideologies that are harmful to society.

The development of digital media has created new spaces for Islamic preaching practices, particularly through social media platforms such as TikTok and YouTube. Amid the proliferation of religious content that may trigger social polarization, preaching based on Ahlussunnah wal Jama’ah (Aswaja) values plays a crucial role in strengthening religious moderation. This study aims to analyze the internalization of Aswaja values tawassuth (moderation), tasamuh (tolerance), and tawazun (balance) in digital da’wah content on TikTok and YouTube from the perspective of Islam Nusantara. This research employs a qualitative approach using content analysis of selected da’wah videos chosen through purposive sampling. The findings indicate that Aswaja values are internalized contextually and adaptively according to the characteristics of each platform. TikTok functions as an effective medium for delivering concise and persuasive messages, particularly related to tolerance and religious moderation, while YouTube serves as a space for deeper, more argumentative, and reflective Islamic discourse. These findings affirm that Aswaja based digital da’wah within the framework of Islam Nusantara plays a strategic role in promoting religious moderation and maintaining social harmony in a plural digital society.

The phenomenon of religion-based radicalism remains a serious threat to the sustainability of national and state life, including within educational institutions. Educational institutions hold a strategic role in instilling religious values that are peaceful, tolerant, and civilized. Therefore, religious moderation education has become a vital approach as a preventive measure against radical ideologies. This study aims to examine the role and urgency of religious moderation education as a shield against radicalism in educational institutions. The research method employed is a literature study, analyzing various literatures such as books, scientific articles, and policy documents related to religious moderation and character education. The results show that religious moderation education can instill the values of tawassuth (moderation), tasamuh (tolerance), tawazun (balance), and i‘tidal (justice) in students. These values contribute significantly to forming religious attitudes that are inclusive, humanistic, and non-violent. The implementation of religious moderation education in educational institutions can be achieved through curriculum integration, educator role-modeling, the cultivation of school culture, and the strengthening of contextual religious literacy. Thus, religious moderation education plays a crucial role as an ideological and moral fortress in preventing the entry and growth of radicalism within the educational environment.

This study aims to analyze the influence of tax knowledge and tax sanctions on taxpayer compliance, as well as assess the role of taxpayer awareness as a moderation variable in individual taxpayers (WPOP) in West Aceh Regency. The research uses a quantitative approach with ex post facto design and survey methods. A sample of 100 respondents was selected through a random sampling technique based on the Slovin formula. Primary data were collected through a Likert scale questionnaire and analysis using instrument tests (validity and reliability), classical assumption tests, multiple linear regression analysis, and moderation regression tests to test hypotheses. The results of the study show that tax knowledge has a positive effect on taxpayer compliance. Tax sanctions also have a positive effect on taxpayer compliance. In addition, taxpayer awareness has been shown to moderate the relationship between tax sanctions and taxpayer knowledge. This means that the higher the taxpayer's awareness, the stronger the influence of tax knowledge and sanctions on taxpayer compliance. These findings are expected to be considered for tax authorities in formulating policies to increase compliance through education and strengthening tax awareness.

Islamic education in Indonesia plays a strategic role in shaping students’ religious character as well as their national identity, and therefore cannot be separated from the ideological foundations of Pancasila and the Unitary State of the Republic of Indonesia (NKRI). Islamic education functions not only as a means of transmitting religious values, but also as a medium for internalizing national ideology in line with the goals of national education. This study aims to analyze the ideological foundations of Islamic education based on the values of tauhid, Pancasila, and NKRI, as well as to examine their relevance to national education policies and curricula. This research employs a qualitative approach using a library research design. The data were obtained from secondary sources, including scholarly books, journal articles, education policy documents, and relevant legislation. Data collection was conducted through documentation studies, while data analysis applied a descriptive-analytical method to systematically examine the interrelationships among concepts. The findings indicate that the ideological values of Pancasila are substantively aligned with Islamic teachings, particularly in the aspects of divinity, humanity, unity, deliberation, and social justice. Within the framework of NKRI, Islamic education contributes significantly to the formation of religious-nationalist character and the strengthening of national integration. The integration of Pancasila values, religious moderation, and Islam rahmatan lil ‘alamin into national education policies and curricula, particularly through the Merdeka Curriculum and the Pancasila Student Profile, reflects a systematic effort to develop Islamic education that is adaptive and contextual. The implications of this study emphasize that strengthening the ideological foundations of Islamic education is a crucial prerequisite for producing learners who are faithful, knowledgeable, morally upright, and responsible citizens of Indonesia.

Islam Nusantara is a religious concept in Indonesia characterized by moderation, inclusiveness, adaptability to local culture, and emphasizing tolerance. The implementation of these values ​​in school religious practices has been inconsistent due to differing perspectives and rejection of local traditions. The purpose of this study is to describe the forms of school religious traditions, analyze the implementation of Islam Nusantara values ​​in these traditions, identify supporting and inhibiting factors, and explain their impact on student character. The research method used was a qualitative approach with a case study design. The research location was Qurrota A'yun Elementary School in Purwakarta. Data were collected through interviews, observation, and documentation. Based on the results of the study, the Principal and Islamic Religious Education Teachers understand the concept of Islam Nusantara as a harmonious integration of Islam with local culture within the corridors of faith and sharia. Its implementation is realized through structured religious traditions (the culture of greetings, dhuha prayer, murojaah, etc.) that successfully integrate local wisdom. A significant impact is an increase in politeness, tolerance, religiosity, and respect for local culture among students. Supporting factors include school leadership and teacher-parent collaboration, while differences in understanding become obstacles that are overcome through intensive communication. The implementation of Nusantara Islamic values ​​in school religious traditions has proven effective in shaping students' character to be moderate, tolerant, and respectful of tradition. Schools are advised to strengthen program planning with written guidelines and a measurable evaluation system to monitor character development on an ongoing basis.

This study aims to examine in depth the role of Islamic Religious Education (PAI) teachers as agents of tolerant da‘wah based on Islam Nusantara within multicultural elementary school settings. The research was conducted at SDN 2 Margasari, Pasawahan District, Purwakarta Regency, West Java, which represents the social, cultural, and religious diversity of students. This study employed a qualitative approach using a case study method to obtain a comprehensive understanding of PAI learning practices oriented toward tolerance values. Data were collected through in-depth interviews with PAI teachers and the school principal, direct observations of classroom PAI learning activities, and document analysis of religious programs and activities implemented at the school. The results indicate that PAI teachers play a strategic role in instilling values of tolerance, religious moderation, mutual respect, and appreciation of local wisdom through the application of dialogical, contextual, and inclusive learning methods. The learning strategies applied include the use of local stories and traditions that align with the values of Islam Nusantara, as well as the habituation of tasamuh (tolerance) attitudes in daily interactions within the school environment. This study recommends strengthening the competencies of PAI teachers in understanding and applying the Islam Nusantara approach, as well as integrating values of religious moderation into the elementary school curriculum as a systematic effort to build a culture of tolerance in multicultural educational settings.

Islamic Religious Education (PAI) learning has a strategic role in shaping the character of students who are religious, tolerant, and have noble morals. Amidst the reality of Indonesian multicultural society, PAI learning is required to be able to internalize the values of religious moderation as an effort to prevent extreme, radical, and intolerant attitudes. Religious moderation is an important paradigm in Islamic education to instill a balanced and contextual religious attitude. This proceedings article aims to examine the concept, strategy, and implications of moderation-based Islamic Religious Education learning through the Systematic Literature Review (SLR) approach. The SLR method is used to examine journal articles, scientific books, and proceedings relevant to the topic of PAI learning and religious moderation in the last ten years. The results of the study indicate that moderation-based PAI learning is based on the values of wasathiyah, tawazun, i'tidal, and tasamuh which are integrated into the curriculum, learning methods, and the role models of educators. The implementation of moderation-based PAI learning has a positive impact on the formation of inclusive, tolerant attitudes and the ability to live peacefully together in students. This article is expected to be an academic reference for educators and researchers in developing Islamic Religious Education learning that is relevant to the social challenges and diversity of Indonesian society.

Social media has become a double-edged sword; acting as a space for religious learning while simultaneously serving as a medium for spreading radicalism. As digital natives, students are vulnerable to extremist narratives if not equipped with adequate cognitive immunity. This study aims to examine the influence of Digital Religious Literacy and Critical Thinking skills on the resilience of Islamic Religious Education (PAI) students in countering radical narratives. Using a quantitative approach with a correlational method, this study involved 30 PAI students selected through random sampling. Data collection instruments used a Likert scale questionnaire that had been tested for validity and reliability. Data analysis was performed using multiple linear regression. The results showed that: (1) The level of digital religious literacy and counter-radicalism attitudes of students were in the "very high" category with mean scores of 22.40 and 23.00 respectively; (2) There is a significant positive relationship (Sig. < 0.05) between digital literacy and critical thinking towards the attitude of countering radicalism; and (3) Simultaneously, these two variables contributed 68.2% in forming students' mental resilience in the digital space. These findings imply the need for a reorientation of the PAI curriculum that integrates the strengthening of critical reasoning and digital literacy as a fortress of religious moderation.

The relationship between religious doctrine and national identity remains a critical discourse in the Muslim world. The object of this research is Wasathiyatul Islam (Islamic Moderation) in Indonesia, which serves as a theological framework for balancing religious observance with social justice. However, the emergence of rigid transnational ideologies poses a significant challenge to this harmony, creating a potential disconnect between religious doctrine and local culture. To address this issue, this research aims to analyze how the values of Wasathiyatul Islam are transformed and harmonized within the dialectics of Indonesian society. The study employs a descriptive qualitative method with a phenomenological approach. Data were collected through literature reviews and social observations, then analyzed using an interactive model to interpret the "lived experience" of moderation. The results reveal that the harmonization process is manifested through four key indicators: national commitment, tolerance, anti-violence, and accommodation of local culture. A synthesis of these findings demonstrates that moderation in Indonesia is not merely a top-down state policy but an organic, bottom-up cultural practice where local wisdom serves as a vessel for religious values. In conclusion, Wasathiyatul Islam successfully functions as a unifying instrument, creating a "State of Consensus" where Indonesian Muslims practice their faith devoutly while maintaining unwavering loyalty to the nation.

This study examines the ideas of Ziauddin Sardar and Azyumardi Azra in three major areas: Islamic education, digital religious authority, and religious moderation. Using a library research approach, this article analyzes how Sardar’s Postnormal Times (PNT) framework explains global complexity, chaos, and contradictions that shape the future of Islamic thought and education. Meanwhile, Azra’s concept of Islam Nusantara and wasathiyah provides a historical and cultural foundation for constructing moderate Islamic identity in Indonesia. Findings indicate that Sardar emphasizes adaptive education oriented toward future literacy, while Azra highlights the integration of tradition, modernity, and local culture. In the context of digital authority, Sardar views the transformation as a structural effect of postnormal conditions driven by algorithmic systems, while Azra stresses the need to strengthen scholarly legitimacy based on sanad, institutions, and ethical guidance. Both perspectives converge on the importance of moderation. Sardar presents moderation as a strategy to manage global complexity, whereas Azra positions wasathiyah as the inherent identity of Islam in the archipelago. This study concludes that synthesizing both frameworks can strengthen Islamic education, stabilize digital religious authority, and reinforce Indonesia’s moderate Islamic identity in responding to contemporary challenges.

This study aims to analyze the implementation of Nusantara Islamic values ​​in multicultural education within the Integrated Islamic School (SIT) Al-Ftih environment. Nusantara Islam, as a religious concept characterized by moderation, tolerance, and accommodating local culture, has high relevance in developing education that respects diversity.Meanwhile, multicultural education emphasizes equality, inclusivity, and recognition of students' cultural identities.This research employed a qualitative approach with a case study method. Data collection techniques included interviews, observation, and documentation, and its validity was tested through triangulation. The study results indicate that the integration of Nusantara Islamic values ​​in SIT Al-Fatih Sukabumi remains partial, primarily limited to thematic religious activities and has not yet systematically addressed the curriculum, pedagogy, or school culture. Supporting factors for implementation include the availability of local culture, support from some teachers, and religious moderation policies. Inhibiting factors include a lack of teacher training, the dominance of Middle Eastern Islamic references, and a lack of multicultural evaluation instruments.This study concludes that a comprehensive implementation model that integrates Islam Nusantara into the curriculum, learning, and school culture is needed. Recommendations include developing standard operating procedures (SOPs) for religious moderation based on local wisdom, teacher training, and developing evaluation instruments for the internalization of Islam Nusantara values.

This study aims to determine and analyze the effect of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a moderating variable. This study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for a five-year period, namely 2020–2024. The study population consisted of 34 mining companies, with the sampling method using purposive sampling, resulting in 33 companies as research samples. The information used was derived from secondary sources, namely annual reports and sustainability reports.  Multiple linear regression and Moderated Regression Analysis (MRA) were used to analyze the data, with the assistance of EViews software. The results showed that Corporate Social Responsibility had a positive and significant effect on Financial Performance. Green Accounting and Intellectual Capital also had a positive and significant effect on Corporate Social Responsibility. Meanwhile, Firm Size had a positive but insignificant effect on Financial Performance. The results of the moderation test indicate that Good Corporate Governance is unable to moderate the influence of CSR, Green Accounting, Intellectual Capital, or Firm Size on Financial Performance. This finding suggests that increasing social responsibility, implementing green accounting, and managing intellectual capital can improve the financial performance of mining companies, but their effectiveness has not been strengthened by corporate governance mechanisms.

Madhhab fanaticism in Islamic education, which appears in fiqh teaching practices that tend to absolutize a single madhhab, restrict dialogical space, and insufficiently appreciate the diversity of scholarly opinions. Such conditions may foster exclusive and intolerant religious attitudes among students. To respond to this problem, the study employs a qualitative approach with a library research design by critically examining books, journal articles, and documents related to fiqh madhhabs, Islamic education, religious moderation, and multicultural education. The data are analyzed using content analysis and descriptive–analytical techniques to map the forms of madhhab fanaticism in the learning process, the stages of transformation in madhhab understanding, and the pedagogical strategies that support the emergence of tolerant attitudes. The findings indicate that the transformation toward a more tolerant understanding of madhhabs is supported by curricula that accommodate comparative fiqh (multi-madhhab), inclusive learning materials, dialogical teaching methods, and teachers’ role modeling of moderate attitudes. Inhibiting factors include deeply rooted madhhab fanaticism, the dominance of conservative curricula, ideological bias in textbooks, and a weak culture of critical thinking. It is concluded that strengthening fiqh instructional design that consciously integrates religious moderation and multicultural education is essential for shifting madhhab understanding from patterns of fanaticism to patterns of tolerance within Islamic educational institutions.

The development of digital information technology has fundamentally transformed the ways university students access and interpret religious information. Social media platforms such as TikTok, Instagram, and YouTube have become primary spaces where students encounter diverse forms of religious content, ranging from educational dakwah to provocative narratives that may trigger tension and conflict. This phenomenon creates both opportunities and challenges for shaping religious moderation, particularly among first-semester students who are in the formative stage of constructing their intellectual and religious identities. This study aims to explore in depth the dynamics of religious moderation among first-semester students at IAINU Tuban within the context of digital polarization. A descriptive qualitative method was employed, utilizing semi-structured interviews, observations, and documentation as data collection techniques. Data were analyzed through thematic processes of reduction, presentation, and conclusion drawing. The findings reveal that students exhibit high social media engagement and are frequently exposed to short dakwah content circulated through algorithmic mechanisms. However, they also confront digital polarization characterized by emotional disputes, informational bias, and negative perceptions of other religious groups. While students demonstrate an initial understanding of religious moderation—such as wisdom, tolerance, and resistance to provocation—they have not fully developed adequate religious digital literacy to critically evaluate extreme content. This research concludes that social media simultaneously serves as a medium for dakwah and a site of polarization, highlighting the need for systematic reinforcement of digital literacy and religious moderation within Islamic higher education.