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This study aims to examine the effect of green innovation on company value, with financial performance as a mediating variable, in the mining industry. This study uses a systematic literature review approach by examining various relevant previous studies. The results of the study indicate that green innovation plays a significant role in improving environmental performance and operational efficiency of companies, which in turn positively impacts financial performance. Good financial performance is a key factor in strengthening company value and stakeholder trust. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies. This study also found that companies that successfully implement green innovation tend to have a better image in the eyes of investors and the public, which contributes to increasing the company's market value. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies, strengthening their position in an industry that increasingly prioritizes sustainability and social responsibility.

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

This article aims to examine the concept of humanist leadership that is lived and carried out by Catholic Religious Teachers in the learning and coaching of students. The approach used in this study is qualitative with a literature study method, which is sourced from Catholic Church documents, the Bible, and scientific literature related to educational leadership and humanism. The results of the study show that the humanist leadership of Catholic Religious Teachers is rooted in the example of Jesus Christ as a Teacher and Shepherd who prioritizes love, respect for human dignity, dialogue, and service. This leadership is manifested through empathy, justice, moral exemplarity, and the ability to build relationships that foster trust and responsibility of students. Thus, Catholic Religious Teachers who live humanist leadership are able to create an educational climate that is inclusive, liberating, and oriented towards the development of human personal integrity. This article is expected to be a theoretical and practical contribution to the development of the leadership competencies of Catholic Religious Teachers in the world of education.

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

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

This study examines the integration of Artificial Intelligence (AI) in Christian Religious Education (PAK), using four Biblical principles love, justice, truth, and stewardship as a framework. Employing a qualitative approach with thematic triangulation through interviews with leaders, lecturers, and students, the research aims to understand how AI can be used ethically in PAK. The findings indicate that AI, when applied thoughtfully and ethically, can significantly enhance the learning process. The principle of love emphasizes the importance of honesty, empathy, and a compassionate approach in the use of AI. Justice calls for equitable access to AI tools, ensuring that all learners can benefit regardless of their backgrounds. The principle of truth encourages theological discernment in the application of AI, ensuring that it aligns with Christian teachings. Stewardship highlights the responsibility to manage AI technologies wisely, using them to serve God's purposes. AI is viewed not as a replacement for human educators but as a tool to serve and glorify God in the educational process. The study suggests that theological institutions should create ethical AI guidelines to ensure responsible use and should focus on enhancing faith-based digital literacy among students, preparing them for the digital age while remaining rooted in their faith.

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

Background: The rapid development of financial technology and the increasing volume of cross-border transactions have led to the emergence of increasingly complex digital financial crimes, involving anonymous actors and exploiting regulatory gaps and jurisdictional differences. This condition poses serious challenges to legal systems, particularly in terms of digital evidence, the attribution of legal liability, and the effectiveness of cross-border law enforcement. Objective: This study aims to reconstruct the framework of civil and criminal liability in digital fraud cases to make it more adaptive, integrated, and responsive to technological developments. Method: The research employs a qualitative socio-legal approach, combining normative analysis of cybercrime regulations, case studies of international digital fraud, comparative analysis of legal systems across countries, and interviews with legal practitioners and fintech regulators. Results: The findings reveal significant legal gaps, regulatory fragmentation across jurisdictions, and weaknesses in electronic evidence systems that hinder effective law enforcement. Additionally, the complexity of actors and technologies within digital ecosystems complicates the accurate attribution of legal responsibility. Therefore, an integrated legal framework is required, incorporating both civil and criminal liability, international regulatory harmonization, and the utilization of technology to enhance law enforcement effectiveness.

The study describes the implementation of the Christian Religious Education teaching module with the theme Allah Creates Man to Manage in grade VI students of SD Negeri 1 Kereng Bangkirai. The qualitative descriptive approach applied direct observation, documentation of activities, and assessment of learning outcomes in the affective, cognitive, and psychomotor domains to the 11 students who attended. The teaching module is aligned with the Learning Outcomes of Phase C of the Independent Curriculum providing a directed learning structure from Genesis 2:8-15. The opening activities include greetings, prayers, praise, Bible readings, as well as students' experiential questions about nature to build a relationship between the material and everyday reality. Core activities utilize explanations, group discussions, presentations, and clipping projects with the theme of loving God's created nature that increase active participation, cooperation, and creativity of students. Assessments showed good results in all three learning domains despite constraints such as the discomfort of cross-gender discussions and the introverted nature of students; The role of teachers in creating a safe atmosphere strengthens the effectiveness of the process. Reflection confirms meaningful learning that shapes an attitude of gratitude, environmental concern, and Christian responsibility.

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

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

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

The development of AI is now changing many aspects of our lives, especially in the digital world. However, along with these advances, new challenges have arisen, particularly in the form of digital disinformation. Technologies such as deepfake and voice cloning have made it easy to manipulate a person’s image or voice, often for malicious purposes such as online fraud and the spread of fake news. This study focuses on the ethical violations that occur with the use of AI, particularly in the context of these technologies. It also evaluates the effectiveness of Indonesia's legal framework in combating digital disinformation. Using qualitative research methods based on literature studies, the results highlight several ethical concerns. Fundamental principles such as responsibility, honesty, and justice are often overlooked in the development and application of AI, leading to unethical behavior in the digital sphere. Additionally, the study reveals that the legal regulations currently in place in Indonesia are insufficient to adequately protect the public from the potential abuses of AI technology. This research emphasizes the need for stronger legal and ethical standards to address the growing concerns about AI misuse and to safeguard the public from digital manipulation and disinformation.

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

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

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

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

Islamic Religious Education (PAI) faces serious challenges from the crisis of integrity and trust in the digital era, which is manifested in the weakening of social solidarity (ukhuwah) and the emergence of a toxic social environment due to disinformation and fragility of commitment. This study aims to analyze and formulate an implementation model for the values ​​of Shiddiq (honesty and truth) and Amanah (trustworthiness and responsibility) in PAI, as well as to examine their role in building Ukhuwah and a Positive Social Environment among students. The method used is library research with a qualitative-analytical approach, involving a critical review of relevant scientific literature, journals, and books. The results of the study indicate that the implementation of these two prophetic values ​​must be carried out transformatively through integrated Project Based Learning (PjBL) and Problem Based Learning (PBL) methods, not merely cognitive transfer, but through real practice. The value of Shiddiq plays a central role in building trust and countering hoaxes, while Amanah ensures commitment and social responsibility, which collectively strengthen the bonds of ukhuwah. These findings imply the urgency of developing an Islamic Religious Education (PAI) curriculum that is responsive to digital ethics and strengthens teacher exemplary behavior (uswah hasanah) as a model of integrity. It is recommended that future research conduct empirical tests of the proposed implementation model to strengthen the generalizability of the findings.

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

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