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Yemima Meidina Rista Br Sembiring; Edelwis Pardosi; Agriva J. Pandiangan; Sriwati Sihombing; Hisardo Sitorus

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze Paul as an educator through an epistemological and methodological examination of his letters, as well as an examination of his teaching style within the context of the early church. This research approach is qualitative theological, employing exegetical and hermeneutic analysis of New Testament texts, particularly Paul's letters. This analysis reveals that Paul's educational epistemology is rooted in his encounter with Christ as the source of all truth and spiritual knowledge. According to Paul, knowledge of faith is not the result of human rationality, but rather God's revelation, understood through the work of the Holy Spirit (1 Corinthians 2:10–13). Methodologically, Paul demonstrates a dialogical, argumentative, relational, and transformative teaching approach. He uses logical and communicative rhetoric to guide the congregation in a reflective understanding of the Gospel and emphasizes the importance of living examples as a means of learning faith (1 Corinthians 11:1). Paul also developed a Christocentric and communitarian teaching style, where the church is seen as a living, mutually edifying space for learning about faith, centered on the love of Christ (Colossians 1:28; Ephesians 4:11–16). The results of this study indicate that education, from Paul's perspective, aims for life transformation, not merely the transfer of knowledge. Paul views education as a process of discipleship that produces new life in Christ (Romans 12:2; Galatians 2:20). Thus, Paul's educational model provides theological and practical contributions to contemporary Christian education, placing Christ at the center of epistemology and love as the primary method of teaching.

Yosse Amanda Pratama; Dede Rubai Misbahul Alam; Shonhaji Jaoharul Huda

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The Islamic conception of science views knowledge as a unity originating from Allah SWT and directed towards realizing human welfare. Islamic science does not separate the rational, empirical, and spiritual dimensions, but rather integrates revelation, reason, and sensory experience in obtaining truth. Science from an Islamic perspective is understood as a human effort to read and understand the verses of kauniyah as a manifestation of God's power in the universe. This study aims to analyze the Islamic conception of science and its relationship with science, and examine the urgency of integrating the two in facing the challenges of modern science. The research method applied in this study is a literature study with a qualitative approach, through descriptive and interpretive analysis of various relevant literature sources. The research findings indicate that the integration between Islamic science and science plays a strategic role in overcoming the scientific dichotomy, strengthening the ethical foundation of science, and building a scientific paradigm oriented towards the values ​​of monotheism and humanity. Thus, the Islamic conception of science and science offers an alternative, holistic and sustainable scientific framework.

Rahman, Novia Salsabila Ayuni; Abdul Basit; Ezza Padmaratri; Firza Agung Prakoso

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study evaluates the legal perspective concerning business competition in Indonesia regarding alleged abuse of dominant power in the competition between digital platforms TikTok Shop (including the acquisition of Tokopedia) and Shopee. The method applied is normative juridical with a case study approach, referring to Law Number 5 of 1999, particularly Articles 19–21 related to market control and Article 20 concerning below-cost selling practices. The analysis focuses on inter-platform integration, aggressive discount strategies, use of cross-platform data, as well as post-acquisition behavior that may hinder healthy competition. The assessment is conducted by considering market structure, business actors' behavior, and law enforcement efforts by the Business Competition Supervisory Commission (KPPU). Research findings indicate that although TikTok Shop has strong competitiveness following the acquisition, proving the existence of abuse of a dominant position requires meeting legal and economic provisions rigorously. Therefore, the implementation of conditional approval and remedial measures by the KPPU is considered a reasonable step to maintain a healthy business competition environment in the digital era.

Aprianto Abdurahman; Dewi Nurhasanah; Pian Apianto; Rohayat Rohayat; Imam Asrofi

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat 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.

Himmatul Ngaliyah

Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

Language is part of culture. Not everyone knows the philosophy and meaning behind the names of food. The purpose of this study is to find out the meaning, function, and value of the names of jenang in Purworejo Regency, Central Java. In addition, to find out what the philosophy of naming jenang is in Purworejo Regency, Central Java. From the perspective of semiotics (Roland Barthes' semiotic theory), semantics, culture and philosophy, several conclusions can be drawn. This research method includes a qualitative descriptive research method. Research data were obtained using the technique of listening and speaking. The data analysis method uses qualitative descriptive. Data analysis uses Rolland Barthes' semiotic theory. The author also briefly touches on meaning using a semantic perspective. In Purworejo Regency, eight (8) types of jenang are familiar in the daily lives of the people in Purworejo Regency, namely jenang sumsum, jenang abang putih, jenang procot, jenang candil, jenang katul, jenang pathi kerut (jenang garut), jenang krasikan, and jenang alot.

Hidayatullah Al Islami; Jhodie Naufal Kertoprodjo; Afriaty Rohmah; Alya Salsabila Az Zahra; Brema Richardo Icwan Sembiring +6 more

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This community service activity was carried out to overcome the problem of open and uncontrolled internet networks at SMK Islamiyah Serua. This condition poses security risks as well as inefficient bandwidth usage. The solution offered is the implementation of a network gateway system with a user-friendly web-based login portal, so that internet access can be limited only to educators through an authentication mechanism. The implementation method includes needs analysis, system design, implementation using MikroTik RouterOS and HTML/CSS/JavaScript-based web portals, system trials, and socialization to schools. The results showed a significant improvement in network security, bandwidth usage efficiency, and ease of access for teachers. In addition, this activity also increases educators' understanding of the importance of network security in supporting the learning process. The implementation of this system provides sustainable benefits for schools, both from a technical and educational perspective, because it is able to create a safer and more controlled digital environment. Thus, this community service activity not only solves technical problems, but also contributes to improving the quality of educational services at SMK Islamiyah Serua.

Panca Tuah Tuha; Maulan Aklil; Mat Amin; Fithriawan Nugroho; Jumadi Wal’ajro

Public Service And Governance Journal 2026 Universitas 17 Agustus 1945 Semarang

The strengthening of the Secretariat apparatus of the Regional Representative Council (DPRD) is a strategic issue in the governance of legislative administration at the regional level in Indonesia. However, studies on the DPRD Secretariat remain relatively limited and tend to emphasize structural and regulatory aspects, without comprehensively addressing institutional dynamics. This study aims to strengthen the DPRD Secretariat apparatus through an institutionalist perspective, using the Institutional Three Pillars Theory framework proposed by W. Richard Scott. This study is a conceptual paper developed through a narrative literature review approach, examining both classical and contemporary literature in the fields of institutionalism and public administration. The analysis focuses on how the regulatory, normative, and cognitive pillars interact to shape the institutional practices of the DPRD Secretariat as an institution supporting the legislative, budgeting, and oversight functions at the regional level. The study's findings show that the strengthening of the DPRD Secretariat apparatus cannot be understood solely as a consequence of formal regulation, but rather as an institutional process involving a balance between legal rules, professional values and norms, and collective meaning-making regarding the role and institutional identity. This study is not intended to empirically assess performance but offers a conceptual framework that can be used to understand the dynamics of regional legislative administration more holistically. Theoretically, this research contributes to enriching institutionalism studies in public administration by positioning the DPRD Secretariat as a complex and contextual institution. The conceptual framework offered is expected to serve as a reference for future empirical research and conceptual reflection for strengthening legislative administration institutions in Indonesia.

Laura Audrey Calulla

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2026 International Forum of Researchers and Lecturers

The phenomenon of child labor exploitation in the textile industry is a form of human rights violation that continues to occur in various countries, including in the global supply chains of multinational corporations. This practice not only involves individual perpetrators but also demonstrates the systematic involvement of corporations through production policies, cost pressures, and disregard for labor standards. The concept of corporate complicity is relevant to analyzing the extent to which corporations can be held criminally liable for human rights violations that occur in their business activities. This study aims to examine the forms of corporate involvement in child labor exploitation in the textile industry and analyze the framework for corporate criminal liability from a national and international legal perspective. The research method used is normative legal research with a statutory, conceptual, and case study approach. The results show that corporations can be considered to have participated in or assisted in human rights violations if they know about, allow, or profit from the practice of child labor exploitation. Although various international legal instruments such as the UN Guiding Principles on Business and Human Rights have affirmed corporate responsibility for human rights, their implementation in national law still faces obstacles, particularly regarding proving the element of guilt and imposing criminal sanctions on legal entities. Therefore, strengthening regulations, supply chain oversight mechanisms, and strict law enforcement are needed so that corporate criminal liability can be an effective instrument in preventing the exploitation of child labor and ensuring human rights protection.

Ayu Angelina Pasaribu; Herry Daniel Laurent Marpaung; Yosie Gabriela Panjaitan; Lestari Sihite; Fajar Solidman Larosa

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in accelerating regional economic growth and improving community welfare. However, MSMEs in North Sumatra Province continue to face various challenges, particularly limited access to capital, low adoption of digital technology, and insufficient business assistance. This community service program aims to strengthen the MSME ecosystem through integrated empowerment initiatives, including facilitating access to financing, enhancing the use of internet-based technologies, and improving the capacity of MSME actors. The methods applied include business mentoring, training activities, and analysis of MSME performance in both short-term and long-term perspectives. The results indicate that expanded access to capital and increased adoption of digital technology contribute positively and significantly to MSME income growth in both the short and long term. Interestingly, the absence of guidance, training, and extension services shows a positive correlation with income in the short term but has a significant negative impact on business sustainability and stability in the long term. Furthermore, reliance on bank loans consistently demonstrates a significant negative effect on MSME performance across both analytical periods. These findings highlight the importance of building a sustainable MSME ecosystem through continuous mentoring, improved financial literacy, and adaptive digital transformation to ensure long-term business resilience.

Sulfani Sulfani; Silvia Purwitasari; Fathiyah Naura Al-ansori; Andriyani Andriyani; Irna Hasanah

Jurnal Budi Pekerti Agama Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Obligatory prayer is a fundamental act of worship in Islam; performing it earns reward, while neglecting it results in sin for those who have fulfilled the required conditions, namely being of legal age (baligh), of sound mind, and free from ritual impurity (hadath). The background of this study is important for understanding how the values upheld by classical fiqh scholars and Islamic teachings can be interpreted in a way that connects traditional understanding with the needs of the Muslim community in the modern era. This research aims to identify, analyze, and compare the values of farḍu prayer based on the perspectives of different groups of scholars. The results show that classical scholars emphasize values such as obedience, order, legal aspects, discipline, and devotion (khushu’). In contrast, contemporary scholars place greater emphasis on personal transformation, social ethics, and the importance of prayer in shaping the character of the modern Muslim.The conclusion is that these two perspectives can be integrated to provide a more comprehensive understanding of the values of farḍu prayer that remain relevant for all times. Farḍu prayer holds a central position in Islam as the second pillar of Islam after the declaration of faith (shahada) and consists of five daily prayers: Fajr, Dhuhr, Asr, Maghrib, and Isha.

Mohammad Bagus Mansur; Akhmad Ansori; Nia Novita Sari

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study discusses the opportunities for the development of Islamic education from the perspective of solutions offered by the philosophy of science in the era of technological advancement. Islamic educational institutions are confronted with complex problems that cannot always be resolved independently. The philosophy of science offers several solutions on how to address the challenges commonly faced by educational institutions. Often, educational institutions focus excessively on analyzing the challenges or problems they encounter, whereas there are other aspects that can be utilized as supporting factors for the development of Islamic education, namely by examining existing opportunities and implementing them effectively. This research employs a literature review method with a qualitative approach, complemented by case study analysis across various educational institutions. Many Islamic educational institutions, both formal and non-formal, have utilized opportunities as a primary strategy for developing Islamic education. Various solutions are proposed, including curriculum integration, strengthening institutional organizational structures, improving human resources as well as facilities and infrastructure, and presenting innovative ideas implemented by institutions in developing Islamic education.

Andar Budi Setiawan; Armanu Armanu

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The strategic role of SMEs in the Indonesian economy and the phenomena of declining performance as a result of the Covid-19 pandemic motivated author to research this sector. Various internal problems make it difficult for SMEs to improve their performance and competitiveness in a competitive business environment. Using the dynamic capability perspective, this study examines the influence of human resource configuration through employee training and organizational culture which is able to encourage innovation that improves SME performance. This study uses purposive sampling technique and data collection is done through questionnaires and interviews with 122 SMEs in East Java. Data analysis is carried out using PLS SEM. The research results show that employee training does not have a direct effect on SME performance, however employee training is able to encourage innovation which has an impact on improving SME performance On the other hand, organizational culture has a significant direct and indirect effect on SME performance trough innovation. Results of this study can be used as a consideration by SME owners in making business decisions in order to improve their performance. From the theoretical side, the results of this study confirm the dynamic capability theory by Teece and Pisano regarding the key role of innovation and Becker's opinion from a human resource management perspective which states that employee training must be designed systematically according to the long-term needs of the organization in order to have an impact on improving organizational performance.

Gusti Intan Wijaya

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

This study examined the operational performance of CV Fortis Sportwear Indonesia (FSI) before implementing the Balanced Scorecard approach, identified the factors that hindered each Balanced Scorecard perspective, and analyzed the company's operational performance when measured using this approach.This study employed a descriptive quantitative method, aimed at providing a systematic, factual, and accurate overview of CV FSI's operational performance based on the Balanced Scorecard approach. Data were collected through interviews, questionnaires, observations, and literature review to obtain information related to the four main perspectives of the Balanced Scorecard: financial, customer, internal business processes, and learning and growth.After implementing the Balanced Scorecard, the performance evaluation of CV Fortis Sportswear Indonesia became more comprehensive compared to the previous system, which focused solely on financial aspects. The financial perspective showed improvement, but the customer aspect remained adequate, with declining retention and increasing complaints. Internal business processes still faced inefficiencies and quality issues, despite the introduction of new technology. The learning and growth perspective also improved through training, but employee satisfaction remained moderate. The Balanced Scorecard proved to provide a more comprehensive performance assessment and identified the need for improvements in customer, internal processes, and human resource development.

Ni Putu Dian Angga Melani; I Nyoman Suparwa; Ni Ketut Widhiarcani Matradewi

International Journal of Multilingual Education and Applied Linguistics 2026 Asosiasi Periset Bahasa Sastra Indonesia

Emotion is a natural aspect of human life, including that of individuals with Cerebral Palsy or CP. Generally, emotion can be triggered by situational factors and expressed through language, particularly through prosody. However, studies that explicitly link emotion, CP, and prosody remain limited. Therefore, this research aimed to identify the types of emotions experienced by Mike, a character with CP in theTriumph movie, as well as their prosodic performances. The research data consisted of Mike’s utterances and facial expressions, which were analyzed qualitatively using observation and documentation methods, along with note-taking and triangulation technique. The theories used were psycholinguistic, affective priming, and prosodic, that was also supported by Praat software. The findings showed that the emotions expressed by Mike included happiness (the most dominant), sadness, anger, surprise (the least frequent), and fear, which were triggered by social support or rejection from people around him. From a prosodic perspective, intonation and loudness exhibited contrasting patterns, resulting in varying degrees of word stress. Happiness was characterized by a pitch of 155.31 Hz and an intensity of 58.78 dB, sadness by a lower pitch of 148.54 Hz and the lowest intensity at 53.89 dB, anger by the highest pitch at 280.7 Hz and the strongest intensity at 62.47 dB, surprise by a pitch of 196.3 Hz and an intensity of 56.38 dB, and fear by a pitch of 161.03 Hz with an intensity of 57.97 dB.In sum, the results indicated a strong interrelationship between emotion and prosody in Mike’s speech.

Ghea Laili Putri Garien; Susi Sarumpaet

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the interconnected roles of board gender diversity and Environmental, Social, and Governance (ESG) performance on firm performance within Indonesia's distinctive two-tier corporate governance system. Utilizing a panel dataset of 80 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures gender diversity on both the Board of Commissioners (BOC) and Board of Directors (BOD) using the Blau Index, with firm performance proxied by Tobin's Q and ESG performance sourced from Refinitiv Eikon scores. The empirical results reveal that gender diversity on both the BOC and BOD does not have a statistically significant effect on firm performance, failing to support agency, upper echelons, and gender socialization theories. Furthermore, ESG performance demonstrates a significant negative direct effect aligning with the trade-off perspective that current implementation costs outweigh benefits. Crucially, the analysis finds that ESG does not moderate the board diversity-performance relationship, as both interaction terms are statistically insignificant. These findings collectively indicate that the potential governance and strategic advantages of board gender diversity are not being realized in the Indonesian context. The study concludes that this is attributable to several structural barriers, including tokenistic board appointments, the early-stage and often symbolic nature of ESG adoption focused on compliance rather than integration, and a weak institutional environment characterized by voluntary frameworks and socio-cultural constraints that limit the substantive influence of women in governance roles.

Marsshanda Kartika Sari; Tri Ratna Pamikatsih

Jurnal Transformasi Bisnis Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to review the perspectives of MSME owners in the Gonilan area, particularly regarding part-time workers and their use in improving operational cost efficiency. The Gonilan area is known to have many MSMEs operating in various sectors, making this study relevant for understanding the challenges they face. A qualitative method was chosen so that the researcher could conduct in-depth interviews with three MSME owners. The informants were selected because they employed both full-time and part-time workers. The interview results showed that part-time workers were effective in reducing operational costs, such as more flexible hourly wages, although there were some disadvantages. The main disadvantages of part-time workers included lack of experience and limited working hours, which could be overcome through extra training and clear task distribution so that they could focus and increase productivity. The study concluded that the use of part-time workers has a significant impact on the operational cost efficiency of MSMEs, helping owners navigate the market without excessive financial burdens and encouraging long-term business growth.

Cintana Balkis Habibah; Aditya, Tiara Dewinta; Assyifa Azzahra; Triana Srisantyorini; Ayunda Larasati Sekarputri +1 more

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Thaharah represents a core principle within Islamic teachings, encompasses both bodily cleanliness and spiritual sanctity, and functions as an essential requirement for the proper observance of acts of worship, including prayer, tawaf, and the recitation of the Qur’an. This concept extends beyond ritual practice, reflecting a manifestation of faith that encourages Muslims to maintain personal hygiene, environmental cleanliness, and spiritual closeness to Allah SWT. This study aims to explore and critically examine the concept of thaharah in a comprehensive manner, clarify its role within Islamic religious practices, and assess its relevance in fostering clean lifestyle behaviors and appropriate worship practices in accordance with Islamic legal principles in contemporary society. Conceptually, thaharah is divided into two main forms: purification from ritual impurity (hadas) through ablution (wudu), ritual bathing (ghusl), or dry purification (tayammum), and purification from physical impurities (najis) by cleansing the body, clothing, and surrounding environment. The normative foundation of thaharah is reinforced by textual evidence, including Surah Al-Ma’idah verse 6 and prophetic traditions that emphasize cleanliness as an integral part of faith. Thus, thaharah offers a holistic perspective on cleanliness that integrates both worldly and spiritual dimensions of Muslim life.  

Dwi Nuryanti Kharisma Putri; Susi Sarumpaet

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance, with CEO Overconfidence considered as a moderating factor. The research focuses on non-cyclical consumer goods companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Using annual and sustainability reports, the analysis employs multiple linear regression and moderated regression analysis (MRA). Robust standard errors based on the Newey-West method are applied to ensure reliable estimation. The results indicate that CSR disclosure does not have a significant direct effect on tax avoidance. However, CEO Overconfidence significantly moderates the relationship between CSR disclosure and tax avoidance, highlighting the role of executive behavioral characteristics in corporate tax decisions. These findings suggest that CSR disclosure alone is insufficient to explain firms’ tax avoidance behavior without considering managerial traits. The study contributes to the literature by integrating behavioral perspectives into tax avoidance research and emphasizing the importance of executive oversight in aligning CSR practices with responsible tax behavior.

Resa Nurjanah Koswara Putri; Indro Moerdisuroso; Agam Akbar Pahala

Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This study examines the economic dynamics experienced by migrant women through the perspective of abstract painting as a medium for personal and social reflection. The study uses a qualitative method with an artistic research approach, which departs from the researcher's personal experience as a migrant woman facing increasingly complex economic realities. The rising cost of living, financial constraints, and intertwined academic demands create pressure not only on material aspects, but also on psychological, emotional, and mental conditions. This situation demands adaptation strategies, resilience, and the ability to survive in the face of uncertainty in migrant areas. The dynamics of these experiences are then translated into visual language through an abstract expressionist approach utilizing mixed media techniques. Dynamic line elements, contrasting colors, bubble textures, and layers of material are used as symbols of the tension, struggle, and economic instability experienced by the subjects. The research findings show that abstract painting functions not only as a means of personal expression, but also as a medium for social reflection that records and articulates the experiences of migrant women who are often marginalized. This research contributes to the enrichment of contemporary art discourse, particularly in presenting visual narratives that voice economic issues and women's life experiences in a critical and reflective manner.    

Zainul Arifin; Ismi Lailatul Maulida; Rahayu Sri Utami

Jurnal Ilmu Hukum Sosial dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

This study analyzes the corporate crime perspective and directors’ liability in the LNG procurement case at Pertamina as a State-Owned Enterprise (SOE). The research aims to examine how the elements of corporate crime are constructed, how directors’ actions are assessed within the framework of fiduciary duty and the business judgment rule, and what legal implications arise for corporate accountability in SOEs. The study employs a normative juridical method using a case approach, statute approach, and conceptual approach. Primary data consist of court documents, statutes, and regulatory frameworks, while secondary data are obtained from academic journals, institutional reports, and credible publications. The findings reveal that distinguishing legitimate business risk from abuse of authority is central to determining corporate criminal liability, particularly when decisions intersect with state finances and public interests. The analysis further indicates that SOE directors carry dual obligations: to ensure effective corporate governance while at the same time facing heightened exposure to criminal liability when losses are associated with state assets. This study contributes by clarifying how legal assessments should balance accountability with the protection of reasonable managerial discretion. The implications highlight the need for clearer decision-making standards, stronger governance mechanisms, and better alignment between corporate law and anti-corruption frameworks in order to promote legal certainty without discouraging prudent business judgment.