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The purpose of this research was to analyze the role of profitability in moderating the relationship green accounting, environmental performance, and total asset turnover on firm value in the 2019-2023 food and beverage subsector. All food and beverage companies listed on the Indonesia Stock Exchange (IDX) in that period became the research population. The purposive sampling technique resulted in 80 companies. Analyzed were using Descriptive Statistics, Classical Assumption Tests, Hypothesis Testing, and Moderated Regression Analysis (MRA).The result show that green accounting has a negative and significant effect on firm value, while environmental performance has a positive and significant effect.Total asset turnover does not significantly affect firm value. Furthermore, profitability is proven to moderate the relationship between green accounting and environmental performance with firm value but does not moderate the effect of total asset turnover. Based on these findings, green accounting plays a role in influencing firm value, although it is not the primary factor determining investors assessments. The implementation of environmental performance is more widely perceived as a form of social responsibility and sustainability that enhances public trust and market value. Meanwhile, efficiency in asset utilization through total asset turnover is not considered a key determinant in increasing firm value.

This study explores the urgency of enacting a specific Electronic Waste Management Law in Indonesia as a legal foundation to support the achievement of net zero emissions. Using a normative juridical approach, the research analyzes existing legal shortcomings, the application of the Extended Producer Responsibility (EPR) principle, and comparative insights from international e-waste regulatory frameworks. The findings indicate that current environmental regulations, such as Law No. 32 of 2009 on Environmental Protection and Management and Government Regulation No. 101 of 2014 on Hazardous Waste Management, do not explicitly regulate electronic waste. As a result, e-waste management remains fragmented and largely handled by the informal sector without adequate supervision or accountability mechanisms. Therefore, the establishment of a comprehensive E-Waste Law is crucial to enhance Indonesia’s legal structure, substantive norms, and legal culture in supporting a sustainable circular economy. Through the implementation of EPR and shared responsibility among producers, consumers, and government institutions, the law can function as a strategic tool to minimize electronic waste generation, improve recycling efficiency, and reduce carbon emissions. Such legal innovation would reinforce Indonesia’s environmental governance and accelerate progress toward its national goal of achieving net zero emissions by 2060.

This research aims to evaluate how the optimization of the private learning system contributes to improving the understanding of Islamic values among students and the community in Peria-ria Village, Biru-Biru District, Deli Serdang Regency. Using a qualitative descriptive approach, this study explores how private learning methods are implemented in Islamic Religious Education (PAI) and how they impact learners’ comprehension, character development, and social awareness. Data were collected through direct observation, in-depth interviews with teachers, community leaders, and students, as well as documentation during the 2025 Independent Community Service (KKN Mandiri) program conducted by Universitas Muhammadiyah Sumatera Utara. The findings show that private learning based on Islamic values effectively enhances students’ understanding of akidah, ibadah, and akhlaq in a more interactive and contextual way. The learning process encourages not only religious knowledge but also positive behavioral change, responsibility, and social solidarity within the community. Although this model requires consistent mentoring, it provides valuable insights for developing more adaptive and sustainable Islamic education strategies at the community level.

This study aims to describe the role of the Business Challenge program as a means of economic empowerment and Islamic character formation among the youth of Nurul Yaqin Mosque in Tanah Enam Ratus. The main issue focuses on the extent to which this activity enhances participants’ economic independence, creativity, and Islamic values. This research employs a descriptive qualitative approach with data collected through interviews, observations, and documentation involving program committees, mentors, and participants. The findings reveal that the Business Challenge program plays a significant role in fostering youth entrepreneurship through Sharia-based business practices, basic financial management, and teamwork rooted in the values of trustworthiness, discipline, and responsibility. Moreover, it strengthens the participants’ Islamic character, such as honesty, independence, and social concern. Therefore, the Business Challenge serves not only as an economic training platform but also as a medium for shaping a productive and morally upright generation of mosque youth.

The climate crisis is no longer just a concern for environmental activists, but has evolved into a strategic threat affecting global stability. The climate crisis is now worsening into a serious threat to the sustainability of human life and the existing ecosystems on Earth. In his book, "The Uninhabitable Earth," Arne Naess provides deep insights thru the Deep Ecology approach, which emphasizes the intrinsic value of all forms of life. This study explores the relationship between the environment and cosmology and its impact on human policies and behavior toward nature. By analyzing the interaction between humans and the environment, we show that a paradigm shift toward a holistic understanding can offer sustainable solutions to this climate crisis. The impact of the climate crisis is highly complex and widespread, leading to unstable weather patterns. These unstable weather patterns threaten agriculture, food security, and also result in more frequent and severe natural disasters. We need to explore the root causes of the current climate crisis, the impacts that have already occurred and may come, and the efforts that can be made by individuals, communities, and the international community to address such challenges. This research strongly highlights the importance of collective consciousness and moral responsibility in protecting the planet, while also inviting readers to reflect on their position within the broader web of life. Thru this approach, it is hoped that synergy between human development and environmental sustainability can be achieved.

This study examines the relationship between household literacy, access to basic infrastructure, and the quality of primary education in Eastern Indonesia within the framework of Christian Religious Education values. Using a quantitative explanatory design, the research analyzes national socio-economic data with provinces as the unit of analysis. The model was tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the predictive power of household access to safe water, access to electricity, and literacy level on primary education outcomes, measured by the average national exam score. The results show that access to safe water (β = 0.294, p < 0.05) and electricity (β = 0.290, p < 0.05) have significant positive effects on education quality, while literacy level (β = 0.081, p > 0.05) is not statistically significant. The model explains 34.7% of the variance in education quality (R² = 0.347). These findings indicate that improving basic infrastructure remains essential to enhancing educational outcomes in Eastern Indonesia. Integrating Christian educational values such as justice, love, and service can further strengthen community motivation and collective responsibility toward equitable education development.

This study is motivated by the increasing complexity of ethical challenges in public healthcare services in the modern era, characterized by rapid technological advancement, professional pressures, and shifting moral values. Within this context, Christian healthcare professionals face significant dilemmas in maintaining their faith-based ethical principles amid pragmatic service demands. This research aims to construct a Christian ethical framework on human dignity as a normative foundation for public healthcare practice. The study employs a descriptive qualitative method using a literature review approach, analyzing theological, philosophical, and social sources related to ethics, human dignity, and public service. The findings reveal that Christian ethics is rooted in the concept of Imago Dei, affirming that every human being possesses intrinsic dignity as created in the image of God. The principles of love (agape), justice, and moral responsibility serve as the core foundation for ethical healthcare practice. The implications of this study emphasize that healthcare services should not be merely technical but must also embody spiritual and humanistic values. Therefore, Christian healthcare professionals are called to act as moral agents who promote compassionate, dignified, and holistic care within the public healthcare system.

This study examines the understanding of the sacredness of nature in the beliefs of the Detunggali indigenous community as a reflection of the theology of creation. The study is based on the view that long before the emergence of formal religions, indigenous communities had already possessed a profound cosmological awareness regarding the relationship between humans, nature, and the Divine. The purpose of this research is to analyze how the meaning of the sacredness of nature is experienced within Detunggali customs and to interpret its relevance from the perspective of the theology of creation. This research employs a descriptive qualitative method with a library research approach supported by theological, anthropological, and local cultural sources. The findings reveal that the Detunggali indigenous community does not perceive nature merely as a physical environment or a means of fulfilling human needs, but rather as a sacred reality containing spiritual values and the presence of ancestors. This understanding creates a harmonious relationship between humans and nature, manifested through attitudes of respect, responsibility, and customary practices aimed at preserving environmental balance. The study also demonstrates that indigenous local wisdom contributes significantly to enriching the theology of creation, particularly in responding to ecological crises, environmental degradation, and the increasing exploitation of nature in the modern era.

This study examines the role of the church in building congregational social solidarity through a dialogue between Émile Durkheim’s sociology of religion and Dietrich Bonhoeffer’s theology of community. It responds to the tendency to reduce congregational solidarity to worship attendance, programmatic activity, or occasional charity, whereas genuine solidarity requires relational formation, trust, shared responsibility, and public witness. Using library research and conceptual-theological analysis, the study engages classical works and recent scholarship on religion, social capital, congregational cohesion, and ecclesial community. The findings show that the church functions as a relational infrastructure that forms belonging and participation, yet such solidarity remains ambivalent when it is not theologically corrected. Durkheim clarifies the social power of ritual and collective consciousness, while Bonhoeffer insists that ecclesial solidarity must be grounded in Christ, forgiveness, service, and life for others. The study concludes that a healthy church is not merely cohesive, but transforms internal cohesion into restorative public witness within fragmented plural societies, where Christian community must become critical, open, transformative, and contextually accountable to vulnerable persons and the wider public as gospel praxis.  

Hospitals, as healthcare institutions, bear the responsibility of delivering safe, high-quality, and patient-centered services. Hospital accreditation serves as a crucial mechanism to ensure service quality and legal protection for patients, particularly in medical dispute cases. This study aims to analyze the impact of accreditation on patient legal protection, both preventively and repressively. The research employs a normative legal method with statutory and conceptual approaches, utilizing primary, secondary, and tertiary legal materials. Data were analyzed through document studies covering Law Number 17 of 2023 on Health, government regulations, presidential regulations, and technical regulations from the Ministry of Health regarding accreditation standards and procedures. The findings indicate that accreditation functions as a continuous evaluation mechanism to ensure medical services comply with safety standards and clinical governance, strengthens patients’ rights to information, informed consent, and quality care, and reduces the risk of medical disputes. However, implementation challenges exist, including limited resources, compliance performed as formalities, and inconsistent supervision. Therefore, accreditation is not merely an administrative symbol but a strategic legal instrument that enhances patient safety culture and hospital accountability, ensuring that healthcare delivery meets professional, ethical, and legal standards.

Indonesia's cultural diversity demands a process of inculturation, in which local values ​​enter into dialogue with faith. This study examines the Lodong Me tradition in Sikka, East Nusa Tenggara, as a ritual of thanksgiving for birth that is essential and relevant amidst the challenges of modernity. The aim is to describe the meaning of Lodong Me and analyze its encounter with Christian faith through an inculturation approach. Using a qualitative approach with a case study design, data were collected through in-depth interviews with key informants and tested using source triangulation. The results show that Lodong Me is interpreted culturally and theologically as gratitude for divine grace, where gratitude to ancestors and God (Ama Pu) is placed in a harmonious arrangement. This ritual has been proven to meet the criteria for genuine adaptation because it has compatible values ​​(such as work ethic and responsibility to care for creation) and effectively strengthens the congregation's faith experience. By implication, this case study enriches the literature on inculturation in Indonesia and makes an important contribution to the Church's pastoral care in Sikka to prevent duality of belief.

This study aims to analyze the role of catechesis in preparing couples for marriage in the Catholic Church comprehensively, encompassing theological, spiritual, mental, and emotional dimensions. The background of this study is based on the phenomenon that some couples still enter into marriage without adequate faith preparation, thus implicating a low understanding of the meaning of the sacrament of marriage as a holy and inseparable life partnership. The research method used is a quantitative approach with a Likert-scale questionnaire as the data collection technique. The research instrument was compiled based on three main indicators, namely understanding the teachings of the sacrament, family function, and church life. Data were analyzed descriptively to measure respondents' perceptions of the effectiveness of catechesis in preparing for Catholic marriage. The results showed that the role of catechesis obtained a high average score of 37.34, with 83.87% of respondents in the strongly agree category. This indicates that catechesis plays a significant role in shaping the spiritual and psychological readiness of prospective couples. The implications of this research confirm that catechesis does not only function as a process of teaching faith, but also as an integral pastoral tool in building Catholic families based on love, loyalty, and Christian responsibility, and contributes to strengthening the faith of the church community. .

This article examines Moses’ leadership narrative from his divine appointment to the post-succession phase through the lenses of servant, transformational, and situational leadership. Using a qualitative narrative approach and thematic analysis, the study explores selected texts in Exodus, Numbers, and Deuteronomy to identify leadership patterns that are theologically grounded and practically relevant for churches in Indonesia. The findings show that Moses’ leadership integrates service and empowerment, vision and transformation, as well as contextual adaptation and succession preparation. Moses’ delegation in Exodus 18 reflects servant leadership that distributes responsibility and forms accountable structures. His call in Exodus 3 represents transformational leadership that shapes collective identity and mobilizes hope. His response to conflict and his public commissioning of Joshua demonstrate situational leadership and responsible succession. The article argues that Moses’ leadership offers a theological-practical model for Indonesian churches seeking leadership that is participatory, visionary, adaptive, and regenerative. This model is especially relevant amid plural social contexts, intergenerational transitions, organizational complexity, and the need for ecclesial accountability.

This study aims to analyze in depth the cultural construction of independence in Islamic boarding schools through the perspective of educational sociology. The main focus of this study is to explore how social structures, power relations between kyai and santri, and hidden curriculum mechanisms contribute significantly to the formation of santri's independent character. This research is motivated by the discrepancy between national educational goals and the reality of the crisis of independence often found in formal educational institutions. Using descriptive qualitative methods through a literature study and critical synthesis approach, this study examines the phenomenon of independence as a sociological product. The results of the study show that the independence of santri is not merely obedience to formal rules, but rather the result of the formation of internalized habitus through strict daily discipline and the accumulation of cultural capital transmitted by the figure of the kyai. These findings confirm that the charismatic relationship between kyai and santri serves as the main channel for transmitting the values of initiative and responsibility. Furthermore, the hidden curriculum manifested in the daily exemplary behavior of the kyai has proven to be more effective in shaping the autonomy of santri than conventional classroom instruction. The implications of this study confirm that the educational ecosystem model in Islamic boarding schools can serve as a strategic reference for modern educational institutions in overcoming the challenges of character degradation and independence among students in the contemporary era.

This study examines the phenomenon of creator teachers on TikTok as a form of digital professionalism that represents the integration of ethical values, aesthetics, and educational philosophy. The focus of the research lies in how teachers negotiate moral responsibility and creative expression in the algorithmic culture of social media. The aim of this research is to analyze the philosophical meaning behind teachers' digital representations as well as interpret how moral and aesthetic values are reflected in their pedagogical practices. The method used is digital netnography with four stages: online observation, digital documentation, audience interaction analysis, and researcher reflection. A total of eight teacher accounts were analyzed with a total of 80 videos using a categorization of themes that focused on ethics, aesthetics, and professionalism. The results showed that 62.5% of the content was educational and featured learning innovations, while the other 37.5% contained elements of entertainment and social interaction. High audience interaction shows public appreciation for the creativity and integrity of teachers. Popularity is not solely generated by algorithms, but by the appreciation of moral values and pedagogical beauty in the actions of teachers. Based on the framework of arete and phronesis from Aristotle and the concept of aesthetic experience from Dewey (1934), this study concludes that the digital professionalism of teachers is a form of reflective praxis that combines ethical responsibility and creative expression. This research makes a theoretical contribution by integrating digital netnography and educational philosophy, and shows that teachers in the digital era play the role of moral and creative agents who maintain the dignity of their profession in the algorithmic space.

The application of business ethics to Micro, Small and Medium Enterprises (MSMEs) in Punti Village is very important to increase competitiveness and business desirability. This research aims to examine the application of business ethics in running a business among MSMEs in Punti Village, as well as its impact on business development and relationships with consumers. The method used is qualitative research with a case study approach on several MSMEs in Punti Village. The research results show that implementing business ethics which includes honesty, transparency, and social responsibility can increase consumer trust, strengthen relationships with suppliers, and create positive social change in the village. However, challenges in implementing business ethics include limited knowledge and local customs which sometimes conflict with the principles of business ethics.

This study examines the construction of reality and violations of broadcasting ethics in the Xpose Uncensored Trans7 program in 2025 which displays a negative image of pesantren and kiai. Using a descriptive qualitative approach with the framing analysis of Pan and Kosicki's model, this study reveals the existence of tendentious narrative and visual manipulation, thus giving the impression of harassment of religious symbols. The broadcasts are considered to violate the principles of balance and social responsibility as stipulated in the Broadcasting Code of Conduct and Broadcast Program Standards (P3SPS). The public reaction that emerged through the hashtag #BoikotTRANS7 reflects the increasing public awareness of the importance of ethics in broadcasting practices. This phenomenon shows that the media not only functions as a conveyor of information, but also has a moral responsibility in shaping public opinion in a fair and balanced manner. This study emphasizes the urgency of increasing media literacy and ethical sensitivity in the production of broadcast content, especially those related to the representation of religious groups. Thus, the results of this study are expected to be a reference for broadcasting institutions, media regulators, and the public in encouraging more ethical and responsible broadcasting practices in the digital era.

The implementation of environmental management is an important aspect in shaping ecological behavior within educational settings. Law No. 32 of 2009 emphasizes the responsibility of individuals and institutions to preserve the environment, in line with the principles of Fiqh Al-Bi’ah in Islam. Al-Fajr Dormitory of Ma’had Al-Zaytun serves as an example of this application through the daily activities of its students. This study aims to describe the implementation of environmental management at Al-Fajr Dormitory based on Articles 67–68 of Law No. 32 of 2009 and the Fiqh Al-Bi’ah perspective. Using a descriptive qualitative method through observation, interviews, and documentation, data were obtained from dormitory administrators, students, and relevant literature. The results show that environmental management is carried out through routine activities such as cleaning duties, waste management, facility maintenance, and the prudent use of resources. From the perspective of Fiqh Al-Bi’ah, these practices reflect the values of stewardship (khalifah), trust (amanah), and balance (mīzān). The synergy between state regulations and Islamic principles fosters disciplined, responsible students with strong ecological awareness as part of sustainable environmental development.

Islamic Religious Education (PAI) plays a strategic role in shaping students’ character and developing their religious potential. However, religious learning often becomes less engaging if not presented creatively. The PAI Festival (Pentas PAI) in Karangharja Village, Pagelaran District, Cianjur Regency, was implemented to explore and foster students’ religious talents and interests through Islamic-themed competitions. This program applied the Asset-Based Community Development (ABCD) approach, focusing on mobilizing community religious assets such as Islamic teachers, preachers, and local religious institutions. The implementation consisted of five stages: discover, dream, design, define, and destiny. The results indicate that Pentas PAI effectively served as a medium for students to express their religious abilities, enhance enthusiasm for learning religion, and cultivate Islamic character values such as responsibility, sportsmanship, and confidence. Furthermore, the activity strengthened collaboration among schools, communities, and families in supporting religious education. By optimizing local assets and community participation, Pentas PAI successfully created an engaging and sustainable model of religious education at the village level.

Christian Religious Education (PAK) plays a strategic role in instilling foundational faith and moral values in children from an early age. Through the VAK learning style ( Visual, Auditory, and Kinesthetic). In the context of modern education, PAK functions not only as a medium for delivering biblical teachings but also as a framework for character formation that aligns with children’s developmental needs. This study aims to analyze the role of PAK as a means of shaping faith and moral values, as well as to describe how PAK learning practices strengthen children’s spiritual growth through modeling, habituation, and learning interactions relevant to their daily lives. This qualitative research employs a descriptive approach, with data collected through literature studies, limited observations, and reflections on field experiences. The findings indicate that contextually designed PAK learning significantly influences children’s ways of thinking, behaving, and acting. The integration of school, family, and church further reinforces the impact of PAK as a spiritual foundation and moral guide in everyday life. This study emphasizes that PAK is not merely the transmission of religious content but a process of value internalization that directs children toward a life of faith, strong character, and responsibility.