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Ayu Aminatussyadiah; Rhadika Wahyu Kurnia Ningrum; Adelia Ika Cahyani

Jurnal Pengabdian Bidang Kesehatan 2026 PPNI UNIMMAN

Health education is an effort or attempt to provide information to improve individual abilities in making decisions related to health and health-related skills, especially for adolescents. This activity aims to increase the knowledge of SMKS BIM students about acupressure for adolescents. The counseling activity was carried out on May 26, 2026 with 43 students aged between 15-18 years old, using the pretest-posttest method with leaflet media, powerpoint presentations and practicing with students. The results showed an increase in student knowledge from 70 to 95 after being given education. The majority of students aged 16 years (middle adolescents) were identified as having a risk of physical health problems. The education and mentoring provided to students/me were able to increase their knowledge about the benefits and techniques of acupressure to deal with the health problems they experienced. The counseling method with lectures and leaflet media was proven to be easy for students/me to understand and could improve their skills in acupressure practice.

Melisya Ubwarin; Yeremia Hia

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

The paradigmatic transformation of Christian Religious Education (CRE) in the digital era has become a crucial issue to be examined because the development of information technology, virtual culture, and globalization has brought significant changes to adolescents’ mindsets, behaviors, and character formation. These conditions have created various moral and spiritual challenges, such as identity crises, declining ethical sensitivity, and the increasing influence of individualistic and hedonistic values among young people. This study aims to analyze the paradigm transformation of Christian Religious Education in shaping adolescent character through a theological-pedagogical perspective that is relevant to the context of the digital era. The research employs a qualitative method using a library research approach and descriptive analysis of various scientific, theological, and pedagogical sources related to Christian education, teacher spirituality, and adolescent character development in the digital age. The findings indicate that the transformation of the CRE paradigm should be directed toward contextual, participatory, and transformative learning by positioning teachers as spiritual role models and facilitators of character formation. Furthermore, the integration of Christian values, the ethical use of technology, and collaboration among schools, families, and churches are important factors in shaping adolescents who possess strong character, integrity, and spiritual maturity amid increasingly complex digital challenges.

Aurelius Gelu; Ines Genoveva Hane; Maria Regina Moi Pea; Natalia Imelda Seran; Marylin S. Junias +1 more

Jurnal Sains dan Kesehatan (JUSIKA) 2026 Universitas Muhamadiyah Manado

Keamanan dan kesehatan di tempat kerja adalah salah satu hal penting dalam membentuk suasana kerja yang aman, terutama bagi pekerja bongkar muat (TKBM) yang menghadapi risiko kecelakaan kerja yang cukup besar. Pemakaian Alat Pelindung Diri (APD) yang memenuhi standar merupakan salah satu langkah untuk mencegah terjadinya kecelakaan kerja di area pelabuhan. Namun, hasil pengamatan di Pelabuhan Tenau menunjukkan masih ada pekerja yang mengenakan APD tidak sesuai standar SNI dan tidak menggunakan APD secara lengkap saat bertugas. Studi ini bertujuan untuk mengevaluasi dampak pendidikan penggunaan APD terhadap pengetahuan keselamatan kerja pada pekerja bongkar muat (TKBM) di Pelabuhan Tenau. Penelitian ini mengaplikasikan metode kuantitatif dengan desain pre-eksperimental yang menggunakan pendekatan one group pre-test dan post-test. Sampel penelitian terdiri dari 28 responden dengan alat penelitian berupa kuesioner yang berisi 10 pertanyaan. Hasil penelitian menunjukkan bahwa sebelum mendapatkan edukasi, rata-rata responden berhasil menjawab dengan benar 6 pertanyaan (60%) dan memberikan jawaban salah pada 4 pertanyaan (40%). Setelah mendapatkan edukasi, hasil post-test menunjukkan peningkatan pengetahuan di mana sebagian besar responden dapat menjawab dengan benar sebanyak 9 pertanyaan (90%) dan jawaban salah berkurang menjadi 1 pertanyaan (10%). Berdasarkan hasil studi, dapat disimpulkan bahwa pelatihan penggunaan APD berdampak pada peningkatan pengetahuan keselamatan kerja bagi tenaga kerja bongkar muat (TKBM). Sehingga, diperlukan pengawasan dan pendidikan secara berkala mengenai pemakaian APD yang memenuhi standar SNI untuk meningkatkan keselamatan kerja di area pelabuhan.  

Muhammad Khaidir Kahfi Natsir

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This paper discusses the implementation of regional autonomy and its impact on Islamic education in Indonesia, focusing on the challenges and opportunities faced. Although educational decentralization is considered a strategic step to improve the quality of education, there are various obstacles that must be addressed, including the development of regional capacity, the availability of educational resources, and effective leadership. This study aims to explore how regional autonomy can provide flexibility in educational management while identifying issues arising from the lack of coordination between regional and central governments, especially in the management of Islamic educational institutions. The method used is a normative legal approach with descriptive analysis. The research findings indicate that despite efforts to enhance Islamic education, there remain significant gaps in funding, facilities, and educational quality compared to general education. The conclusion drawn is the need for more inclusive and responsive policy reforms to local diversity, as well as the importance of collaboration among government, society, and educational institutions to create a more equitable and quality education system.

Crisena Crisena; Firiska Yulinata Nababan; Naomi Yolanti Octavia Ritonga; Novita Ester Marlina Zebua

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This study aims to analyze the role of Christian Religious Education (CRE) teachers as counselors in shaping students’ social behavior amid increasing behavioral deviations such as bullying, violence, misuse of social media, and low tolerance. These phenomena are influenced by internal factors such as emotional instability and identity formation, as well as external factors including family, environment, and digital culture. This research employs a descriptive qualitative method using a library research approach by collecting data from books, scholarly journals, and relevant documents. The findings reveal that CRE teachers play a strategic role not only as educators but also as counselors who accompany students holistically, covering spiritual, moral, emotional, and social aspects. The counseling role performed by CRE teachers includes modeling behavior, mediating conflicts, strengthening self-control, providing social support, and building empathetic relationships with students. Through this approach, students undergo a process of internalizing Christian values such as love, forgiveness, responsibility, and tolerance, which contribute to the development of positive social behavior. Furthermore, collaboration among teachers, parents, and the community serves as a supporting factor in successful character formation. Therefore, the role of CRE teachers as counselors is proven to be effective in shaping students’ social behavior in accordance with moral, social, and religious values, while contributing to the development of a generation with integrity and competitiveness.

Selfin Yunus Tamabitte

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This study aims to explore how the inquiry approach functions as a pedagogical strategy in Christian Religious Education to enhance students’ spiritual discernment. The background of this research arises from the tendency of learning practices that remain predominantly focused on cognitive aspects, thereby not fully cultivating spiritual sensitivity in life decision-making. This study employs a qualitative method with a descriptive-analytical approach through a review of theological and pedagogical literature, conceptual analysis, and reflection on classroom learning practices. The analysis focuses on the relationship between the core elements of inquiry questioning, investigating, dialoguing, and reflecting on knowledge and the process of developing the ability to discern God’s will in the real-life contexts of students. The findings indicate that inquiry effectively creates a reflective learning experience that integrates cognitive, affective, and behavioral dimensions, enabling students not only to understand faith teachings theoretically but also to consider Christian values in concrete situations. This approach encourages active participation, constructive and critical dialogue, and fosters habits of faith reflection, moral sensitivity, and personal responsibility. Thus, inquiry is proven to be a relevant pedagogical method for achieving the theological goal of Christian Religious Education, namely the formation of spiritual discernment that guides students’ attitudes, decisions, and actions in daily life.

Inna Noor Inayati

Jurnal Hukum, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

Indonesia is currently experiencing an emergency situation regarding sexual violence, which compromises national social resilience. The enactment of the Sexual Violence Crimes Law (UU TPKS) creates new legal mandates for healthcare professionals. Midwives, serving as frontline providers in primary care and remote areas, act as the first professional contact for survivors, yet they lack adequate legal certainty regarding medico-legal duties and preparedness within the midwifery educational framework. Objectives: This study aims to analyze the regulatory synchronization concerning the limited medico-legal authority of midwives in implementing the UU TPKS and to formulate reconstruction strategies for professional standards and the national midwifery curriculum. Methods: This normative juridical (doctrinal) research utilizes statute, conceptual, analytical, and comparative approaches. Data analysis was conducted qualitatively-normatively through systematic and teleological interpretations, evaluated using coherence and prescriptive frameworks. Results: The study reveals a significant disharmony of norms between the UU TPKS and Minister of Health Regulation (Permenkes) No. 2 of 2025, which imposes bureaucratic barriers on safe abortion access for rape victims. Additionally, the Midwife Professional Standards (Kepmenkes No. 320/2020) fail to integrate basic clinical forensic authorities, compounded by a national techno-centric curriculum that overlooks Trauma-Informed Care (TIC). Conclusions: Legal certainty for midwives and comprehensive justice for survivors can only be accomplished by reconstructing inclusive competency standards, eliminating administrative boundaries through the "Medical First" principle, and integrating primary health law and trauma-sensitive care modules into the national midwifery curriculum.

Nelciyani Padudung

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This research aims to examine how the functions of Christian counseling (preventive, curative, developmental, and pastoral) can be integrated into the practice of Christian Religious Education as an effective strategy to support adolescents’ faith development. The background of this study arises from the fact that adolescents experience a crisis of faith that is not only related to theological aspects but also affects their psychological and emotional well-being. On the other hand, christian religious education practices in schools often remain focused on the transfer of doctrinal knowledge without being balanced by adequate personal guidance. This study applies a qualitative method through literature review and conceptual analysis of christian counseling theory, theories of adolescent faith development, and pedagogical practices in christian religious education. The findings indicate that integrating Christian counseling functions into the design of christian religious education learning can create a dialogical, reflective, and pastoral classroom atmosphere, providing opportunities for adolescents to develop spiritual discernment, self-awareness, and the ability to make responsible moral decisions. This article discusses the relevance of counseling to adolescents’ spiritual development, the characteristics of their faith development, the challenges of implementing counseling in Christian educational institutions, and the design of learning based on dialogue, reflection, and mentoring. In this way, the integration of christian counseling in christian religious education is considered a holistic approach that enriches the meaning of faith education and supports adolescents’ faith growth in a contextual, profound, and sustainable manner.

Amirudin Amirudin; Anto Anto; Kristian Moses

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

Christian religious education teachers act as agents of social, spiritual, and cultural transformation by integrating Christian values ​​into the lives of communities that are still strongly bound to ancestral customs and beliefs. The transformation of customs through contextual evangelism is both a challenge and an opportunity for Christian religious education (PAK) teachers in carrying out their roles as educators and servants of God in a pluralistic society. This study aims to analyze the strategic steps of PAK teachers in integrating Gospel values ​​with local culture without eliminating the identity of the Christian faith or damaging the noble values ​​of customs. The research method used is a qualitative approach and literature study. The results of the study indicate that PAK teachers need to have three main strategic steps, namely contextual understanding by studying in depth the values, symbols, and practices of local customs, a transformational approach, namely presenting Gospel values ​​through education that respects culture but leads to renewal of life and pedagogical implementation through creative and reflective learning methods that foster students' awareness of faith and social responsibility. With this strategy, Christian Religious Education teachers can become agents of transformation, bridging the gap between Christian faith and local culture, ensuring that evangelism is not confrontational but contextual, dialogical, and builds lives rooted in the love of Christ.

Nofanolo Buulolo; Tony Salurante

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

Digital technology has significantly transformed adolescents’ lives, including the process of character formation. While the digital era provides broad opportunities for accessing information and developing personal potential, it also presents challenges such as identity crises, individualism, instant culture, cyberbullying, moral relativism, and declining spiritual engagement. These conditions create unique challenges for Christian adolescents in maintaining values and character grounded in biblical teachings. This study aims to examine the challenges of Christian adolescent character formation in the digital era, analyze the perspectives of the Christian worldview and educational psychology on character development, and explain the relevance of integrating these perspectives in addressing contemporary challenges. The research employed a qualitative approach using a library research method. Data were collected from books, scholarly journals, and other relevant academic sources and analyzed through content analysis. The findings indicate that the Christian worldview provides a theological foundation for shaping identity, values, and character based on biblical truth, while educational psychology offers scientific insights into adolescent development and effective character-building strategies. The integration of these perspectives creates a holistic approach that addresses spiritual, moral, social, emotional, and cognitive dimensions. Therefore, this integration is essential for helping Christian adolescents navigate the challenges of the digital era wisely, responsibly, and in accordance with Christian values.

Vandariani Keisya; Anggita Happy Santoso; Yunita Andriani Rahayu

TAWAZUN: Journal of Islamic Finance and Digital Innovation 2026 Asosiasi Program Doktor Ekonomi Syariah Indonesia

Pendidikan Kristen memiliki peran yang signifikan dalam membentuk karakter individu berdasarkan nilai-nilai Alkitabiah. Dalam konteks ini, pendidikan tidak hanya berfokus pada aspek intelektual, tetapi juga pada pembentukan moral, spiritual, dan etika yang sesuai dengan prinsip-prinsip Kristen. Artikel ini membahas bagaimana pendidikan Kristen dapat menjadi sarana utama dalam menanamkan nilai-nilai seperti kasih, kejujuran, integritas, disiplin, dan tanggung jawab dalam kehidupan sehari-hari. Dengan pendekatan holistik yang mencakup pengajaran, keteladanan, dan pembiasaan, pendidikan Kristen mampu membentuk individu yang memiliki karakter kuat dan berkontribusi positif bagi masyarakat. Kajian ini juga menyoroti tantangan serta strategi dalam mengintegrasikan nilai-nilai Alkitabiah dalam sistem pendidikan modern.

Siska Febiana; Hanny Setyawati; Indah Yulianti

TAWAZUN: Journal of Islamic Finance and Digital Innovation 2026 Asosiasi Program Doktor Ekonomi Syariah Indonesia

Artikel ini membahas hubungan antara pikiran dan realitas melalui kajian filsafat kognitif, serta implikasinya terhadap pemahaman manusia. Filsafat kognitif, yang mengintegrasikan elemen-elemen filsafat, psikologi, dan ilmu kognitif, memberikan perspektif baru dalam memahami bagaimana manusia berinteraksi dengan dunia nyata. Artikel ini mengulas berbagai teori kognitif yang mempengaruhi pemahaman kita terhadap realitas, serta bagaimana persepsi, interpretasi, dan pengalaman membentuk cara kita mengerti dunia. Selain itu, implikasi dari kajian ini terhadap bidang-bidang seperti etika, pendidikan, dan perkembangan teknologi juga dibahas, dengan fokus pada dampak terhadap kesadaran dan pengambilan keputusan manusia.

Evalusiana Evalusiana; Chyntia wongso; Andinna Salsabela

TAWAZUN: Journal of Islamic Finance and Digital Innovation 2026 Asosiasi Program Doktor Ekonomi Syariah Indonesia

Artikel ini membahas pentingnya integrasi iman dan ilmu dalam kurikulum pendidikan Kristen di era digital. Dengan pesatnya perkembangan teknologi informasi dan komunikasi, pendidikan Kristen menghadapi tantangan dalam menjaga keseimbangan antara pengajaran nilai-nilai iman dan penerapan ilmu pengetahuan yang relevan dengan kebutuhan zaman. Dalam konteks ini, artikel ini mengeksplorasi berbagai pendekatan untuk mengintegrasikan kedua aspek tersebut, serta tantangan dan peluang yang muncul dalam implementasinya. Pembahasan juga meliputi bagaimana teknologi digital dapat menjadi alat yang efektif dalam mendukung pembelajaran berbasis iman tanpa mengorbankan kualitas akademik. Diharapkan artikel ini dapat memberikan wawasan bagi pendidik, orang tua, dan pengambil kebijakan dalam merancang kurikulum pendidikan Kristen yang responsif terhadap dinamika zaman dan tetap setia pada ajaran Kristiani.

Maria Nurwulan Yulliandari; sellina diah rifani; dwi fitri ukgraini

TAWAZUN: Journal of Islamic Finance and Digital Innovation 2026 Asosiasi Program Doktor Ekonomi Syariah Indonesia

Artikel ini membahas pentingnya teologi kasih dan pengampunan dalam pendidikan Kristen, dengan fokus pada penerapannya dalam pembelajaran holistik. Teologi kasih dan pengampunan, yang merupakan inti ajaran Kristus, menawarkan dasar yang kuat untuk membentuk karakter dan nilai-nilai dalam pendidikan. Melalui pendekatan pastoral, artikel ini mengkaji bagaimana nilai-nilai kasih dan pengampunan dapat membimbing proses pembelajaran yang tidak hanya mencakup aspek intelektual, tetapi juga moral, spiritual, dan emosional siswa. Penulis juga menyoroti pentingnya membangun hubungan yang penuh kasih antara pendidik dan peserta didik untuk menciptakan lingkungan pendidikan yang inklusif, penuh empati, dan mendukung perkembangan holistik individu. Artikel ini berargumen bahwa penerapan teologi kasih dan pengampunan dapat memperkuat pendidikan Kristen sebagai sarana untuk membentuk pribadi yang utuh dan berkarakter Kristus.

Anita; Wahyudi Hidayah

Penelitian ini bertujuan untuk menganalisis penerapan model Problem Based Learning (PBL) dalam pembelajaran Pendidikan Agama Islam di SMK N 1 Abung Selatan, Lampung Utara, serta pengaruhnya terhadap keaktifan dan hasil belajar siswa. Latar belakang penelitian ini didasarkan pada masih rendahnya partisipasi siswa dalam proses pembelajaran PAI yang cenderung berpusat pada guru. Oleh karena itu, diperlukan model pembelajaran yang mampu mendorong siswa berpikir kritis, aktif, dan mampu memecahkan masalah yang berkaitan dengan kehidupan sehari-hari. Penelitian ini menggunakan pendekatan kuantitatif dengan metode eksperimen semu (quasi experiment) melalui desain pretest-posttest control group. Subjek penelitian adalah siswa kelas XI yang dibagi menjadi kelas eksperimen dan kelas kontrol. Teknik pengumpulan data meliputi tes hasil belajar, observasi keaktifan siswa, dan dokumentasi. Data dianalisis menggunakan uji statistik untuk mengetahui perbedaan hasil belajar antara kedua kelompok. Hasil penelitian menunjukkan bahwa penerapan model PBL dalam pembelajaran Pendidikan Agama Islam memberikan pengaruh yang signifikan terhadap peningkatan hasil belajar dan keaktifan siswa. Siswa pada kelas eksperimen menunjukkan kemampuan berpikir kritis yang lebih baik serta keterlibatan yang lebih tinggi dalam proses pembelajaran dibandingkan dengan kelas kontrol. Dengan demikian, model Problem Based Learning dapat menjadi alternatif yang efektif dalam meningkatkan kualitas pembelajaran Pendidikan Agama Islam di SMK.

Timotius Ferry Setiawan; Alyacitra Eka Dewi2; Dedi Hermawan

TAWAZUN: Journal of Islamic Finance and Digital Innovation 2026 Asosiasi Program Doktor Ekonomi Syariah Indonesia

Artikel ini membahas peran kepemimpinan Kristen dalam pendidikan sebagai sarana untuk membangun generasi yang berlandaskan nilai-nilai Kristiani. Dalam konteks globalisasi dan tantangan zaman yang semakin kompleks, penting untuk menanamkan prinsip-prinsip moral dan etika Kristiani dalam setiap aspek pendidikan. Kepemimpinan Kristen di sekolah tidak hanya berfokus pada aspek akademik, tetapi juga pada pembentukan karakter siswa dengan mengintegrasikan ajaran kasih, pengampunan, dan kerendahan hati. Artikel ini mengkaji bagaimana para pemimpin pendidikan Kristen dapat menjadi teladan bagi siswa, memotivasi mereka untuk hidup dengan integritas, dan berkontribusi positif bagi masyarakat. Diharapkan, melalui penerapan nilai-nilai Kristiani, generasi mendatang dapat tumbuh dengan wawasan yang holistik, mengedepankan kedamaian, dan saling menghormati dalam menghadapi tantangan dunia.

Timotius Ferry Setiawan; Petra Kania Patrecia Putri; Intan Anissa Fitri

TAWAZUN: Journal of Islamic Finance and Digital Innovation 2026 Asosiasi Program Doktor Ekonomi Syariah Indonesia

Artikel ini mengkaji konsep teologi pembelajaran dari perspektif Alkitabiah dalam upaya mengembangkan metode pengajaran yang relevan dan efektif di sekolah Kristen. Melalui penelaahan teks-teks Alkitab, artikel ini menyelidiki prinsip-prinsip dasar yang dapat diterapkan dalam pendidikan Kristen untuk menciptakan lingkungan belajar yang tidak hanya mendidik secara akademis, tetapi juga membentuk karakter siswa sesuai dengan nilai-nilai Kristiani. Pendekatan ini diharapkan dapat membantu pendidik dalam merancang strategi pengajaran yang sejalan dengan ajaran iman dan membangun hubungan yang lebih erat antara pengajaran dan spiritualitas. Selain itu, artikel ini juga menyarankan berbagai model dan metode yang dapat digunakan dalam konteks sekolah Kristen untuk memaksimalkan pengalaman pembelajaran secara holistik.

Gobay, Novianti; Yoseb Belen Keban; Alfonsus Mudi Aran

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

This study aims to determine the leadership competency of Catholic religious education teachers in creating a conducive learning environment at SMP Negeri 4 Nubatukan. This research used a qualitative approach with a case study approach. Data collection was conducted through observation, interviews, and documentation involving Catholic religious education teachers, students, and school officials. The results indicate that Catholic religious education teachers have demonstrated leadership competency through their ability to manage the classroom, provide good role models, build positive relationships with students, and provide motivation during the learning process. Teachers also strive to create a safe, comfortable, and orderly learning environment to encourage students to be more active in learning. Furthermore, several supporting factors exist, such as collaboration between teachers and the school, parental support, and the application of religious values ​​in the school environment. However, this study also identified several obstacles, such as limited learning facilities, lack of student participation, and limited learning time. Based on the results, it can be concluded that the leadership competency of Catholic religious education teachers plays a crucial role in creating a conducive learning environment and supporting student development, both academically and spiritually.

Ferilia Laia

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This article examines the use of cooperative learning strategies in Christian Religious Education (CRE) as an instructional approach that emphasizes the strengthening of students’ faith and Christian character. The discussion covers the definition, objectives, conceptual foundations, principles, and operational procedures of cooperative learning, which are then connected to the theological goals of CRE. The study employs a qualitative approach using a library research method, analyzing pedagogical and theological literature to construct a conceptual framework for implementing cooperative learning within the context of CRE. The findings indicate that cooperative learning strategies are highly aligned with the essence of CRE, as they foster dialogical interaction, shared responsibility, empathy, and the internalization of Gospel values through collaborative learning processes. The effective implementation of this strategy can create a participatory, reflective, and formative learning community that enhances not only cognitive understanding but also students’ attitudes, spirituality, and Christian character. This research is significant in providing both theoretical and practical foundations for CRE educators in designing learning experiences that are relevant, relational, and transformative in accordance with the goals of faith formation.

Tiffany Aprilia; Azizul Kholis; Nasirwan; OK Sofyan Hidayat; Tapi Rumondang Sari Siregar

Penelitian ini bertujuan untuk menguji pengaruh profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN terhadap kualitas laporan keuangan daerah pada Badan Keuangan dan Aset Daerah (BKAD) Provinsi Sumatera Utara. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data primer yang diperoleh melalui penyebaran kuesioner kepada 45 responden. Populasi dalam penelitian ini adalah ASN pada BKAD Provinsi Sumatera Utara, dengan teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa profesionalisme ASN dan independensi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah. Sementara itu, komitmen organisasi ASN berpengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan daerah. Secara simultan, profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah pada BKAD Provinsi Sumatera Utara.