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This study aims to contribute to improving the quality of education in Indonesia by examining how the instillation of religious culture can shape students’ character with integrity, enhance their awareness and practice of religious values, and serve as a reference for educators and policymakers in developing effective educational programs. The research specifically focuses on optimizing the instillation of religious culture in shaping the character of students at SDI Miftahul Huda Plosokandang, Kedungwaru, Tulungagung. Employing a qualitative-descriptive approach, the study uses purposive sampling to collect data through interviews, observations, and documentation. The data were analyzed using techniques of condensation, display, and drawing conclusions. The results reveal that the optimization of religious culture at SDI Miftahul Huda is implemented through various school-integrated activities, such as reciting prayers before and after lessons, performing congregational prayers, engaging in tadarus Al-Qur’an, and celebrating Islamic holidays. These activities go beyond religious routines, functioning as tools to develop students’ integrity, including honesty, responsibility, discipline, and mutual respect. The active role of teachers, school leaders, and a supportive school environment fosters a religious atmosphere that encourages students to internalize spiritual values in daily life. Consequently, the instillation of religious culture at SDI Miftahul Huda effectively contributes to shaping students with noble character and strong integrity.

The role of economics in human life has become increasingly significant in the modern era as it serves as a foundation for meeting daily needs and achieving collective welfare. This study aims to analyze how Islamic economic principles regulate price determination in markets and income distribution to ensure fairness and social balance. The research adopts a qualitative approach through library research by reviewing classical Islamic literature, modern economic works, and Qur’anic interpretations related to economic justice. The findings show that Islam emphasizes justice, equality, and welfare as the foundation of all economic activity. Price setting in Islam must reflect fairness, avoiding exploitation and ensuring that transactions bring mutual benefit to both sellers and buyers. Meanwhile, income distribution is directed toward social equity through the implementation of zakat, infaq, and shadaqah, which serve as instruments for wealth redistribution and poverty alleviation. The implication of this study is that the application of Islamic economic principles can provide a moral and sustainable alternative to conventional capitalist systems by promoting fairness, social responsibility, and economic stability within society.

This study explores the integration of Islamic business management principles, blue economy concepts, and innovation strategies in the shrimp farming industry of Sidoarjo, Indonesia, to enhance global competitiveness. The research adopts a qualitative approach through literature review and thematic analysis of relevant sources, aiming to formulate a sustainable business model that harmonizes ethical, environmental, and economic dimensions. Findings reveal that applying sharia-based management—including mudharabah and musyarakah contracts, halal certification, and social responsibility through zakat and waqf—creates an equitable business ecosystem. Simultaneously, blue economy practices such as biofloc technology, waste utilization, and mangrove rehabilitation strengthen environmental sustainability and operational efficiency. Additionally, technological innovation through IoT-based monitoring, digital marketing, and traceability systems significantly improves productivity and market access. The synergy of these elements positions Sidoarjo shrimp as a distinctive product with ethical value, sustainability compliance, and premium market potential. This study suggests policy support for sustainable financing, technology adoption, and certification to scale up implementation and recommends future research to quantify its economic and ecological impacts.

This community service research was motivated by the significant challenges faced by Generation Z in maintaining a balance between physical and mental health and productivity in the digital age. The increasing prevalence of mental health disorders and declining discipline among adolescents are important indicators of the need for character building integrated with health education. This study uses a descriptive qualitative approach to describe in depth the process of implementing health and productivity values through observation, interviews, and documentation of activities at school. The results show that interactive education approaches are effective in increasing students' awareness of healthy lifestyles, time management, and personal responsibility. Activities such as thematic education, congregational prayers, and reflective classes serve as a platform for building productive character that emphasizes balance between spiritual, social, and academic aspects. Students showed positive changes in behavior, such as increased regularity in studying, awareness of maintaining cleanliness, and the ability to manage stress and time more effectively. In conclusion, character building based on health and productivity values has a significant impact on shaping a resilient, disciplined, and competitive young generation, and can be used as a model for character education development in Indonesian vocational schools.

The fashion industry is experiencing continuous acceleration. Increased social and economic competition is occurring in society to expand the boundaries of consumer demand. Fast fashion companies have successfully built this business model by relying on cheap labor and the resulting social, economic, and environmental impacts. The method used in this study is qualitative research with a literature study approach and an understanding of the meaning of social or humanitarian phenomena examined through descriptive analysis using the Islamic economic theory framework. The results show that the fast fashion industry has exploited the environment and even labor rights, which has had an impact on the economy, society, and health. Based on Islamic production ethics, it is clearly explained in the Qur'an that production practices must bring benefits to humans without causing harm, based on the four main principles of the Islamic economic system, namely, monotheism, balance, free will, and responsibility. Meanwhile, Islamic consumption ethics avoid wastefulness (tabzir) and unnecessary spending (isyraf), so that consumption behavior can provide long-term benefits for both worldly and afterlife. This study emphasizes the importance of collaboration between the government, stakeholders, and the community in creating a sustainable production system in accordance with Islamic values.

This study aims to describe the application of visual elements and interpret the expressive meaning in elementary school students' artwork themed "My Surrounding Environment." The approach used is descriptive qualitative with visual analysis techniques. The research subjects consist of ten works from fourth-grade students, analyzed based on four main aspects: line, shape, color, and composition. Data were collected through documentation of the artwork, observation of the learning activities, and reflective notes from the teacher. The results show that lines are used by the children as a means of expressing emotions and movement; geometric and organic shapes reflect symbolic representations of their visual experiences; bright colors such as green, blue, and yellow indicate positive feelings toward the environment; and simple compositions show an intuitive balance typical of elementary school age. Expressively, the students' artwork conveys values such as cooperation, responsibility, and care for nature. The findings emphasize that visual arts education in elementary schools plays a crucial role in developing visual literacy, ecological awareness, and character formation through a creative, reflective, and contextual process.

Taxpayer compliance represents citizens’ awareness and responsibility in fulfilling their tax obligations to support national revenue. This study aims to analyze the influence of tax socialization, tax understanding, and service quality on individual taxpayer compliance at KPP Pratama Gianyar. Using a quantitative research approach, data were collected through a questionnaire survey distributed to 100 individual taxpayers registered at the tax office. The collected data were analyzed using multiple linear regression to determine the simultaneous and partial effects of the three independent variables. The research findings reveal that tax socialization, tax understanding, and service quality each have a positive and significant influence on taxpayer compliance. These results indicate that effective tax socialization enhances taxpayer awareness, comprehensive understanding increases compliance accuracy, and high-quality services strengthen taxpayers’ willingness to fulfill their tax duties. Therefore, improving these three aspects can significantly enhance compliance levels, which in turn contributes to the optimization of tax revenue and the strengthening of the national fiscal system.

This study aims to analyze the role of mass media in influencing the escalation of social conflict in society. Mass media, both conventional and digital, have significant power in shaping public opinion and influencing public perceptions of sensitive social issues. In the context of Indonesia's pluralistic society, non-objective and provocative reporting can accelerate the rise of social tensions and exacerbate intergroup conflict. This study uses a qualitative descriptive approach with a literature review method, drawing on sources from various scientific journals, books, and previous research reports. The results indicate that media can act as both a trigger and a mitigator of conflict, depending on how information is presented to the public. Media that prioritizes the principles of peace journalism can help create cross-group communication, foster empathy, and strengthen social solidarity. Conversely, biased and sensational media can exacerbate differences and lead to social disintegration. Therefore, media practitioners require moral responsibility, professional ethics, and social awareness to ensure their function remains oriented toward truth, justice, and peace. Thus, mass media holds a strategic position in building social harmony amidst the diversity of Indonesian society.

Puddles after rainfall remain a common environmental issue in urban areas, including in higher education environments. At Sultan Syarif Kasim State Islamic University (UIN Suska) Riau, post-rain flooding often disrupts academic activities and reduces comfort among campus residents. This study aims to identify the locations of post-rain flooding, analyze the contributing factors, and explore the perspectives and proposed solutions of the campus community through a participatory mapping approach. The study employed a qualitative descriptive method supported by Geographic Information System (GIS) spatial analysis. Data were collected through field observations, interviews with students, lecturers, and staff, and GPS-based flood point mapping. Results show that puddles frequently occur in main parking areas, inter-faculty roads, and flat areas around the Student Activity Center. The main causes include inadequate drainage systems, clogged channels due to waste, limited infiltration zones, and impervious surfaces. The campus community suggested solutions such as improving drainage, constructing infiltration wells, and adopting the green campus concept. Participatory mapping proved effective not only for identifying environmental problems but also for raising ecological awareness and shared responsibility among the academic community.

This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structured interviews involving one tax consultant and two taxpayers who received VAT reporting assistance. The findings reveal that the role of tax consultants extends beyond administrative functions. They not only assist in technical adjustments such as Coretax system configuration and Periodic VAT Return reporting but also play a crucial role in fostering fiscal awareness through educational and psychological approaches. Empirically, consultant assistance improved clients’ reporting timeliness from 68% to 91% and reduced tax invoice errors by 27% within a three-month mentoring period. Moreover, consultants contributed to shifting taxpayers’ attribution from external factors—such as blaming the system or regulations—to internal factors, including personal awareness and responsibility. These results demonstrate that the presence of tax consultants strengthens both formal and material compliance, leading to sustainable, awareness-based tax behavior. Therefore, tax consultants serve as catalysts for behavioral transformation and play a strategic role in shaping an adaptive fiscal culture amid dynamic taxation policy changes in Indonesia.

This research investigates the impact of Corporate Social Responsibility (CSR), along with Capital Intensity, Company Scale, and Profitability, on practices of Tax Evasion within energy firms registered on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The matter of tax evasion endures as a major concern, given its effects on government funds and business openness. By employing a quantitative method featuring a causal-associative structure, the study empirically explores the links between these factors. Information from secondary sources, including yearly reports and sustainability documents, was collected and examined through multiple linear regression analysis via IBM SPSS version 26. The findings show that CSR exerts a positive and meaningful influence on Tax Evasion, whereas Capital Intensity and Company Scale demonstrate positive influences that lack significance. In opposition, Profitability displays a negative and meaningful effect on Tax Evasion. As a whole, the independent factors together exert a significant influence on tax evasion behaviors. These outcomes strengthen agency and legitimacy theories, implying that CSR initiatives could function as a tool for securing legitimacy in handling tax duties while promoting long-term corporate adherence to fiscal obligations.

This research is a case study describing the implementation of spirituality in financial management at the Wairklau Congregation Monastery of PIJ Maumere. The objective is to evaluate the application of the values of simplicity, transparency, and responsibility in financial management. The research utilized qualitative methods with an ethnographic approach, incorporating interviews, observations, and document reviews. The findings show that spirituality in financial management is effectively implemented in accordance with the established guidelines. Managers carry out their duties as a form of service, without expecting compensation, demonstrating a strong sense of spiritual commitment. One of the main challenges identified is maintaining effective communication within the team. This emphasizes the significance of managers who internalize spiritual values, enabling them to serve with integrity, responsibility, and accountability. Furthermore, it highlights the role of spirituality in fostering ethical behavior in financial practices. This research underscores the need for ongoing training and internalization of these values to enhance financial management effectiveness in religious institutions.

Artificial intelligence (AI) has developed rapidly in recent years, making judgments and executing tasks in ways comparable to decisions made by the human brain. These technological advances allow AI to replace or complement human work in various fields, but they also raise complex legal questions regarding accountability for the actions it performs. This study employs a normative juridical research methodology, which emphasizes the analysis of laws and regulations, concepts, principles, and legal theories, using literature as the primary data source. The findings show that AI, despite its advanced capabilities, remains a legal object rather than a legal subject. In accordance with Government Regulation No. 71 of 2019 on the Implementation of Electronic Systems and Transactions in Indonesia, AI cannot be considered a legal entity with independent rights and obligations. Consequently, AI cannot be held legally accountable for its actions, as it operates under human creation, programming, and direction. Responsibility for any consequences arising from the use of AI lies with the individuals or institutions that develop, operate, and control it. This study highlights the importance of establishing a clear legal framework to regulate AI applications, ensuring that technological innovation aligns with legal certainty and accountability. It concludes that while AI may imitate human decision-making, it lacks autonomy in the legal sense and therefore cannot bear responsibility under positive law.

The integration of green marketing into corporate strategies represents a paradigmatic shift in responding to global sustainability issues while enhancing competitiveness and socio-ecological commitment. With the rapid growth of literature in this field, a systematic analysis is required to map its conceptual evolution and strategic directions. This study presents a bibliometric analysis of global research trends in green marketing, aiming to identify the intellectual structure, thematic evolution, and knowledge development over the period 2017–2024. Using the Scopus database and the Biblioshiny and VOSviewer tools, 275 peer-reviewed articles were examined through quantitative bibliometric mapping techniques. The analysis reveals an annual publication growth rate of 15.27%, with dominant themes such as “sustainability,” “green marketing,” and “sustainable development.” Thematic mapping visualizations indicate a shift in research focus from product-related technical issues to strategic, social, and consumer behaviour dimensions. Five major thematic clusters were identified, reflecting interdisciplinary approaches encompassing digital marketing strategies, consumer behaviour, corporate social responsibility, supply chain management, and environmental ethics. These findings underscore the significance of integrating green marketing as a sustainable business strategy, not only to enhance corporate image but also to foster more environmentally responsible consumer behaviour. The study provides a conceptual foundation for future inquiries and strategic implications for business practices, affirming the role of green marketing as a catalyst for organizational transformation toward environmental and social sustainability.

This research aims to empirically analyze the influence of intellectual capital and green accounting on the Company's performance. The importance of intangible resource management and compliance with environmental responsibility in creating a competitive advantage and the sustainability of the company's operations, especially during post-pandemic industrial dynamics. The phenomenon of declining Return on Assets (ROA) in several industrial sector companies also encourages the need to evaluate the effectiveness of the managerial strategies implemented. This study uses a quantitative approach with multiple linear regression analysis techniques. Samples were selected from 21 industrial sector companies that consistently published annual and sustainability reports during the study period. Secondary data is obtained from financial statements, sustainability reports, and official sources such as the IDX. The results of this study are expected to provide empirical evidence regarding the extent of the strategic role of intellectual capital and green accounting practices in increasing company efficiency, profitability, and legitimacy.

This study aims to describe and analyze the meanings contained in the cultural utterance Hase Hawaka among the people of Nanaet Village, Nanaet Duabesi District, Belu Regency, East Nusa Tenggara. Hase Hawaka is a traditional expression that has been passed down from generation to generation, embodying deep social, moral, and spiritual values within the community. The study employs a qualitative approach using structural theory to reveal the implicit meanings embedded in this traditional discourse. Data were collected through observation and interview methods, supported by note-taking and recording techniques to obtain authentic data from native speakers. The results show that Hase Hawaka serves not only as a means of traditional communication but also as a medium for cultural education that conveys values of respect, unity, and social responsibility. Furthermore, the meanings contained within Hase Hawaka reflect the community’s worldview about the balance between humans, nature, and the Creator. Therefore, Hase Hawaka plays an important role in preserving cultural identity and strengthening the social cohesion of the Nanaet community.

In today's world, the crisis of moral integrity and low quality of leadership have become one of the most serious challenges in education and social life. This study aims to examine how Christian Religious Education and family interactions contribute to the formation of a culture of quality that supports the growth of leadership character based on faith, responsibility, and a spirit of service. The approach used is a reflective literature study with a review of eleven journals, sixteen books or other sources from theological and educational philosophy perspectives, and leadership studies. The results of the study show that Christian Religious Education not only fosters spiritual awareness and ethical thinking skills, but also strengthens students' commitment to excellence as a manifestation of living faith, hence the emphasis is on the active role of parents. The integration of faith education and family interaction creates a culture of quality that encourages continuous growth, self-reflection, and integrity in leadership. The novelty in this study is the formation of an integrated culture of quality.

The formation of Islamic character and environmental awareness is an integral part of the national education goals which are oriented towards developing the personality of students as a whole. In rural schools, such as the free school in Karang Anyar Village, limited learning facilities often become a challenge in implementing character education based on Islamic and environmental values. This study aims to analyze efforts to strengthen Islamic character and environmental awareness through the use of school libraries and family medicinal plant (TOGA) planting activities as contextual learning tools. The research used a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation during the real work lecture (KKN) program. Data analysis is carried out through a process of reduction, presentation, and drawing conclusions in order to obtain an in-depth picture of the effectiveness of the activity. The results of the study show that literacy activities in the library are able to increase reading interest, Islamic insight, and the habituation of religious attitudes among students. Meanwhile, TOGA activities contribute to the formation of attitudes of responsibility, mutual cooperation, and concern for the school environment. The synergy between these two activities has proven effective in strengthening Islamic character values ​​and environmental awareness, as well as creating a school culture that is religious, productive, and ecologically aware. 

Poverty is a multidimensional issue that not only involves economic limitations but also reflects violations of fundamental human rights such as the right to food, health, education, decent employment, and socio-political participation. This study aims to analyze the legal innovations implemented by the Tegal Regency Government in formulating poverty alleviation policies based on budget efficiency. Using an empirical and philosophical approach, this research views law not only as an ideal set of norms but also as a dynamic social phenomenon within society. The findings reveal that legal innovation is manifested through the strengthening of juridical aspects in regional policies, the integration and synergy of four flagship poverty alleviation programs, and the implementation of the initiative “One Regional Apparatus, One Assisted Village,” which involves all elements of local government. In addition, active community participation and the utilization of corporate social responsibility (CSR) funds from regional and state-owned enterprises serve as crucial supporting factors in enhancing the sustainability and effectiveness of poverty alleviation programs in Tegal Regency.

This study analyzes the communication methods used by the Sharia Savings and Loan and Financing Cooperative (KSPPS) Abdi Kerta Raharja to increase a positive image through the Corporate Social Responsibility (CSR) program in the ZISWAF division. The primary focus is on how effectively the CSR program’s messages are delivered and how they contribute to building trust and fostering good relationships with the community. A qualitative research method with a descriptive approach was employed, involving data collection through in-depth interviews, observations, and literature studies. The findings indicate that KSPPS Abdi Kerta Raharja has successfully implemented various CSR initiatives designed to empower the community and enhance welfare, which, in turn, has contributed to a positive image of the cooperative in the eyes of the public. Furthermore, the study examines how the community perceives and responds to these programs, how information is disseminated through media, and the impact on member loyalty. This research highlights the significance of communication in ensuring the effectiveness of CSR efforts and the strengthening of community ties. The results are expected to provide insights for KSPPS managers to develop improved and sustainable communication strategies that will help foster a positive image and further the success of CSR programs in the future.