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The discourse on the attributes of God has developed to include the issue of His physical attributes, as described in the texts, which state that God has hands, a face, a chair, a throne, and so on. This article employs a literature study as its method. Literature data are secondary sources, meaning the researcher obtains material indirectly and not from original, first-hand sources. Such sources may contain the biases or perspectives of their authors, and the researcher does not always have full control over how the data were collected or organized according to their original purpose. The results of this study indicate that the existence of God’s attributes is clearly explained by Abduh: the attributes that must be believed by the faithful are derived from the guidance of reason and the information provided by Islamic law. Regarding the classification of God’s attributes, there are 20 attributes that are obligatory for God, 20 that are impossible for God, and attributes that are jaiz (possible) for God. Summarizing the attributes of God mentioned in Surah Al-Qashash verses 68–70: God is the Creator, God is free to choose, God is Most Holy, God is All-Knowing, God is One, God is worthy of praise, God is Most Wise, and to God all things will return. One of the characteristics of a believer is to affirm and have certainty in the existence of God while distancing themselves from ideologies that negate or oppose God.

This study explores how nascent entrepreneurs in Indonesia can improve their business innovation performance by utilizing volunteerism and digital competencies, particularly in the context of financial and technological limitations. These challenges significantly hinder their capacity for effective innovation, especially in resource-limited settings where access to tools and expertise is often scarce. A quantitative approach was employed, using data from 156 nascent entrepreneurs, which was analyzed through Structural Equation Modeling (SEM). The results indicate that the voluntary exchange of ideas and competences, framed through the Service-Dominant Logic (S-DL) perspective, plays a critical role in overcoming resource constraints and enhancing innovation outcomes. By facilitating collaboration and knowledge-sharing via volunteerism, nascent entrepreneurs can strengthen their digital and managerial capabilities, which are essential for driving innovation. The study highlights the importance of creating ecosystems that support stakeholder-driven volunteer initiatives, which help develop strategic digital competencies among emerging entrepreneurs, thereby fostering greater innovation capacity and ensuring long-term business sustainability.

This study examines the factors that cause fraud in financial reporting. The study analyzed 195 data points from 39 financial institutions listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023 using a purposive sampling technique. The research applied multiple linear regression analysis to analyze the impact of governance independence and performance variables on the likelihood of fraudulent financial reporting. The independent variables include financial targets assessed by profitability (return on assets [ROA]), financial stability measured by changes in assets, external pressure measured by the debt-to-equity ratio (DER), and the proportion of independent commissioners as a measure of good corporate governance. The study proves that financial targets affect fraudulent financial reporting, while financial stability, external pressure, and independent commissioners do not influence fraudulent financial reporting. The findings of this study provide valuable insights for regulators, investors, and management to enhance oversight and reduce the risk of fraud in the banking sector.

Ontology is the philosophical foundation that determines the way reality is understood in the development of science. Differences in ontological assumptions will have implications for the way science is constructed, developed, and interpreted. This article aims to philosophically analyze the ontology of science in Western and Islamic perspectives by highlighting its fundamental similarities and differences. This study uses a qualitative approach based on literature studies with descriptive-analytical and comparative methods. The results show that the ontology of Western science tends to emphasize empirical and rational reality as the main object of science, while the ontology of Islamic science is based on the principle of monotheism which looks at reality holistically, including physical and metaphysical dimensions. Although paradigmatically different, the two perspectives have a common point in the recognition of the order of nature and the role of reason in understanding reality. This article affirms the importance of ontological dialogue between the West and Islam in formulating a scientific paradigm that is not only technically advanced, but also philosophically and ethically meaningful.

This study aims to explore the contribution of Christian Religious Education in developing the character of people with disabilities, grounded in Jean Vanier’s perspective on inclusive community and human dignity. People with disabilities are often marginalized due to persistent social stigma, which limits their access to education, meaningful participation, and employment opportunities, particularly within faith-based educational contexts. Employing a qualitative research approach through an in-depth literature review, this study examines key concepts in Christian Religious Education, the characteristics and lived experiences of individuals with disabilities, and the challenges and strategies associated with inclusive educational practices. The findings indicate that Christian Religious Education can function as an effective empowerment framework by integrating spiritual formation with the development of social skills, self-confidence, and communal belonging. Based on Jean Vanier’s inclusive vision, the study highlights practical implications for local churches, Christian schools, and faith-based communities, such as fostering inclusive learning environments, implementing participatory pedagogical models, and strengthening community-based support systems for people with disabilities.Furthermore, reducing social stigma through value-based education and community engagement emerges as a critical strategy to enhance educational participation and social integration. These findings contribute to the discourse on inclusive Christian education and offer contextual strategies applicable to local academic and ecclesial settings in promoting the dignity and empowerment of people with disabilities.

Agrarian conflicts in Lampung illustrate that land disputes are not only about ownership but also about how language shapes public perceptions of power and justice. This study aims to explain the changing patterns of media reporting on agrarian conflicts and the social meanings emerging from these changes. The research uses a descriptive qualitative approach with Fairclough’s critical discourse analysis and Lederach’s conflict transformation theory. Data were obtained from online news reports on agrarian conflicts in Lampung published between 2010 and 2025. The results show that earlier reports emphasized control and security, while later coverage shifted toward issues of justice, land rights, and community recognition. This change indicates that language in media reporting plays a crucial role in transforming public perspectives from a logic of authority toward a consciousness of justice and humanity. The study highlights the importance of fair and empathetic public communication as a foundation for peaceful and sustainable conflict resolution.

This study examines the impact of Market Value Added (MVA), Economic Value Added (EVA), and Financial Value Added (FVA) on stock returns in energy-sector mining companies listed on the Indonesia Stock Exchange (IDX) during 2018–2023. A quantitative approach with multiple linear regression was applied to 23 purposively selected firms based on data availability. Secondary data were obtained from annual reports and stock prices published on the IDX website. The findings show that EVA has a significant effect on stock returns (p = 0.048 < 0.05), while MVA (0.075) and FVA (0.080) are not significant individually. However, the three variables collectively influence stock returns (p = 0.031 < 0.05). The adjusted R² of 0.396 indicates that 39.6% of return variability is explained by the model, with the rest influenced by other factors. Overall, EVA emerges as the key indicator for investors in evaluating return potential, while market-based measures such as MVA are less decisive, and historical value indicators (FVA) are less statistically relevant as predictors of stock returns. From a managerial perspective, firms are encouraged to focus on capital efficiency and sustainable economic value creation to enhance their investment appeal.

Managing Regional Public Service Agency (Badan Layanan Umum Daerah/BLUD) hospitals requires planning and budgeting processes that are accountable, measurable, and aligned with service performance. In practice, BLUD planning is still constrained by fragmented applications (hospital information system/SIMRS, finance, human resources, e-office, and procurement), duplicate data entry, approval delays, and limited monitoring of process compliance. This study aims to analyze requirements and design a web-based BLUD planning information system using an Enterprise Application Integration (EAI) approach through middleware to improve cross-system interoperability, data consistency, and the timeliness of executive reporting. The study adopts the Design Science Research (DSR) framework, comprising problem identification, definition of solution objectives, artifact design and development, demonstration, evaluation, and communication/report writing. The proposed system includes a unit-based budget proposal module and item management, a role-based approval workflow (RBAC) with SLA tracking, a budget ceiling (pagu) master to benchmark proposals, audit trails and report exports, and an executive dashboard integrating budget perspectives, service indicators (e.g., bed occupancy rate/BOR and patient visits), and process compliance. It also provides an integration design via middleware (ESB/message broker) supported by a canonical data model (CDM) and traceable logging (trace_id/correlation_id). Evaluation using black-box testing and API contract testing indicates that the main planning workflow operates as intended and the integration interfaces are consistently defined, providing a foundation for staged implementation and further performance evaluation.

Social loans are an important tool for developing local economies, especially in remote areas such as rural areas. The Indonesian Village City Savings and Loan Cooperative (KSU) is one of the business entities that provides loan capital to its members. The purpose of this study is to determine the mechanism of social loan agreements in the Multipurpose Cooperative (KSU) of the Indonesian Village City and to determine the perspective of Islamic Economic Law on loan agreements in the Multipurpose Cooperative (KSU) of the Indonesian Village City. This research method uses a descriptive research type with a qualitative approach. Data collection was carried out through observation and interviews with the Management and members of the Savings and Loan Cooperative (KSU) of the Indonesian City Village. The results of the study show that first, the loan application procedure involves several steps such as becoming a member, filling out forms, completing documents and the approval stage. The maximum loan provision is 80% of the savings balance with a loan tenor of 12 months and 18 months. The payment system is made in installments through salary deductions and is subject to a 5% interest. For borrowing members who are late, there are no sanctions or fines but there is a time dispensation. Second, the loan application and management mechanism at the Multipurpose Cooperative has met sharia principles through transparent and structured governance, such as deductions from salary installments and a guarantee policy provided in the form of the amount of member savings balances. However, social loans at the Multipurpose Cooperative contain an element of benefit (profit) of 5%, which according to some scholars can be classified as usury because of the addition of value to the principal loan, even though the benefit is returned to members through the Business Result Remainder (SHU).

This study aims to examine the impact of green economy initiatives on Indonesia’s GDP growth, with a particular focus on public perceptions of sustainable economic practices. The research employs a descriptive quantitative approach, collecting primary data through an online survey administered to twenty respondents. The survey measured perceptions related to sustainable innovation, environmentally friendly resource management, and energy efficiency as key components of green economy implementation. The findings indicate that respondents hold a generally positive view of green economy practices, as reflected in a high average score of 4.24, suggesting strong agreement regarding their implementation and potential benefits. In addition, perceptions of economic development linked to green initiatives were also rated highly. These results imply that the public perceives a meaningful relationship between the adoption of green economy principles and long-term economic prosperity in Indonesia. Further analysis suggests that green practices can contribute to increased income levels, improved social welfare, and enhanced productivity, while simultaneously supporting environmental sustainability. From a practical perspective, the study highlights the importance of greater community participation, stronger policy commitment from the government, and increased green innovation by corporate entities. Theoretically, the results support existing economic and sustainability theories that emphasize the role of green economy strategies in fostering resilient, inclusive, and equitable economic growth. Overall, this study reinforces the relevance of green economy initiatives as a viable pathway toward sustainable national development.

Artificial Intelligence (AI) has become a significant driver of innovation in the banking sector, especially in the context of post-pandemic digital transformation. AI is widely utilized in areas such as fraud detection, credit evaluation, risk management, and customer interaction, attracting considerable interest from both academics and industry professionals. This research explores the recent advancements in AI within the banking industry, focusing on studies published between 2020 and 2025. A bibliometric approach is employed, using data from the Scopus database and bibliometric tools like VOSviewer and R Studio to visualize keyword networks and track emerging trends. The study aims to identify influential authors, journals, and countries contributing to AI research in banking. By analyzing these developments, the research highlights the contributions of AI to improving operational efficiency, data security, and financial inclusion, particularly in the Indonesian context. This work offers valuable insights into the ongoing integration of AI in the banking sector and its potential to shape future financial services, emphasizing its relevance to both global and regional markets.

The study of the Qur'an in the West has a long history. It began with the tradition of orientalism in the Middle Ages and has evolved into a modern academic approach that relies on philology, historical, and hermeneutical. In the West, the study of the Qur'an was initially dominated by apologetic and polemic reasons. However, since the 19th century, scientific approaches have begun to dominate thanks to the research of figures such as Theodor Nöldeke, Ignaz Goldziher, and John Wansbrough. After that, the focus of modern research turned to the linguistic analysis and structure of the Arabic language of the Qur'an. It includes the study of semantics (Toshihiko Izutsu), stylistic analysis, and comparative studies between pre-Islamic Arabic dialects and the language of the Qur'an. Western scholars have diverse views on the Qur'an in Arabic. Some question the structure, origin, and cohesiveness of the text, while others acknowledge its uniqueness, coherence, and rhetorical power. Despite epistemological differences, this article analyzes the history of Qur'an study in the West, identifies the main methods used to analyze the Qur'an in Arabic, and outlines the various critical perspectives and appreciation of Western scholars on the linguistic character of the Qur'an. The results of the analysis show that, from the polemic paradigm, the study of the Qur'an is increasingly moving towards a more interdisciplinary scientific approach.

The increase in the consumption of bottled drinking water has become one of the main contributors to the generation of single-use plastic waste in various regions, including Bone Bolango Regency. This study aims to examine the role of refillable drinking water consumption in reducing household plastic waste and analyze it through the perspective of philosophy of science, including aspects of onology, epistemology, and axiology. The research uses a qualitative descriptive method with a literature review approach, empirical data analysis from government reports, and field observation. The results of the study show that the consumption of refillable drinking water contributes significantly to reducing the volume of plastic waste while increasing people's ecological awareness. From an ontological perspective, this phenomenon represents a change in consumption patterns that are more environmentally friendly. Epistemologically, the research confirms the importance of scientific knowledge in understanding the relationship between consumption behavior and ecological impacts. Meanwhile, from an axiological perspective, the research emphasizes the value of the benefits of science in shaping sustainable consumption behavior and encouraging the birth of more ethical and sustainability-oriented environmental policies. Thus, this study contributes to the development of plastic waste management strategies while strengthening the role of the community in realizing a healthier and more sustainable ecosystem.

This study focuses on analyzing the welfare index in the ASEAN region (covering six major countries) by comparing two perspectives: objective welfare (Human Development Index/HDI) and subjective welfare (World Happiness Index). Using a balanced panel dataset from 2015–2023, the research applies different econometric approaches for each model, namely the Random Effect Model (REM) for HDI analysis and the Common Effect Model (CEM) for happiness analysis. Empirical findings indicate a striking welfare paradox across the six sample countries. In the objective dimension (HDI), economic stability (GDP) and governance free from corruption (CPI) are proven to be the main positive and significant drivers, while government expenditure (GovExp) shows no meaningful impact, suggesting budget inefficiency. Conversely, in the subjective welfare model, the Easterlin Paradox emerges, as GDP and the corruption index have no significant effect on the happiness index. The happiness levels in these six countries tend to be more influenced by government expenditure. This study concludes that strong economic fundamentals and clean governance free from corruption are essential to building a high quality of human life, whereas citizens’ life satisfaction is more determined by the direct presence of the state through public spending.

The enactment of Law Number 1 of 2023 concerning the Indonesian Criminal Code (KUHP Nasional 2023) has brought significant changes to the national penal system, particularly in the regulation of sanctions imposed on children who commit criminal offenses. Children as offenders constitute a special legal subject who require a sentencing approach oriented toward protection, guidance, and rehabilitation. This study aims to analyze the regulation and concept of sentencing for children under the perspective of the KUHP Nasional 2023 and to assess its conformity with the principles of child protection and the objectives of the juvenile justice system in Indonesia. This research employs a juridical descriptive method using statutory and conceptual approaches through a literature review of primary, secondary, and tertiary legal materials. The findings indicate that the KUHP Nasional 2023 normatively accommodates a more humane sentencing approach by emphasizing the objectives of punishment and providing non-custodial sanctions and rehabilitative measures. However, these provisions remain general and have not been explicitly integrated with restorative justice principles as stipulated in the Juvenile Criminal Justice System Act. Therefore, regulatory harmonization and consistent implementation are necessary to ensure that sentencing for children truly reflects the best interests of the child and the rehabilitative goals of the juvenile justice system.

Rapid developments in the era of digital transformation, which refer to the emergence of business and technology innovations based on artificial intelligence, big data, and the Internet of Things (IoT), have great potential for strategic sustainability for businesses in the digital age. Efforts to transform digital business models as a global competitive advantage and provide outputs that can be oriented towards future predictions. Digital business models refer to strategic designs for creating platform networks that are implemented through relationships with consumers and cross-sector collaboration. Challenges and opportunities for development between transformation and innovation are necessary in order to create and capture competitive value and provide added value in the digital economy era. The use of bibliometric analysis in research provides direction in understanding the perspectives and issues that require further research, opens up space for exploring publication trends, and identifies the mapping of key concepts that form the basis of main ideas, thereby providing a more structured understanding and developing new research opportunities, especially in the field of digital business models. Bibliometric analysis aims to gain an in-depth understanding of research using the R studio application as a tool for processing data trends over time and VOSviewer as a knowledge map visualization tool. The research was conducted to provide an understanding of current and future developments in a dynamic environment.

The enactment of Law Number 1 of 2023 concerning the Criminal Code brought fundamental changes to the regulation of the crime of adultery in Indonesia. The expansion of the scope of criminalization, including regulations regarding extramarital relationships, has given rise to debate regarding its compliance with the principles of the formation of laws and regulations and its impact on criminal law enforcement. This study aims to analyze the provisions of the adultery article in the new Criminal Code from the perspective of the principles of the formation of laws and regulations and assess its implications for the effectiveness of the criminal justice system. This study uses a normative legal research method with a legislative and conceptual approach. Legal materials were obtained through literature studies and analyzed qualitatively and juridically. The results show that the regulation of the crime of adultery in the new Criminal Code has a clear normative purpose, but still leaves issues regarding the clarity of formulation, legal certainty, and potential human rights violations. Furthermore, the application of the adultery article has the potential to create obstacles in law enforcement practices, particularly related to evidence, caseload, and the legitimacy of the criminal justice system. Therefore, further evaluation is needed to ensure that these regulations align with the principles of sound legislative development and ensure legal justice.

As the business and technological environment evolves, modern accounting is no longer limited to recording historical transactions, but has developed into a strategic information system that emphasizes transparency, accountability, and the use of technology and integrated reporting to create long-term value. From a theoretical perspective, the development of accounting is closely related to agency theory, which explains the relationship between principals and agents. Unlike agency theory, stewardship theory assumes that management is motivated by the interests of the organization and principals rather than the personal goals of managers. The conceptual differences between agency theory and stewardship theory also influence modern accounting practices. This study was conducted to analyze the conceptual differences between agency theory and stewardship theory, the factors that distinguish the two theories, and the relevance of both theories in accounting practice. This research was conducted using a descriptive qualitative approach or comparative literature study. Empirical research results show that both theories have their own relevance according to the context of the company, so neither is completely superior. Agency theory and stewardship theory also offer different but complementary perspectives in explaining the relationship between owners and managers in modern accounting practices.  

The JKN Mobile application is an electronic-based service innovation introduced by BPJS Health to facilitate JKN participants in accessing healthcare services and managing their membership information. This study aims to explore the experiences and perspectives of outpatient patients regarding the effectiveness of the JKN Mobile online registration system at Baubau City Regional General Hospital. A qualitative phenomenological approach was employed, with informants selected through purposive sampling. Data were collected to capture the meanings of patients’ experiences in using the application. The findings show that most patients are satisfied with the practicality, speed, and flexibility of the online registration system. However, technical problems, particularly unstable internet connectivity, remain a major challenge. Furthermore, the online registration system has contributed to improved service efficiency and patient satisfaction. These findings indicate the importance of continuous evaluation and improvement of the JKN Mobile online registration system to enhance service quality and health information system development at Baubau City Regional General Hospital.

The rise of financial technology (fintech) has significantly reshaped global investment over the last decade. Fintech innovations are increasingly applied in areas such as digital investment platforms, robo-advisors, blockchain-based assets, and cryptocurrency trading. The adoption of fintech in investment continues to grow due to the rising demand for accessibility, transparency, and efficiency in financial markets. Fintech has the potential to democratize investment by lowering entry barriers, expanding financial inclusion, and offering diverse investment instruments for retail investors. Therefore, research on fintech and investment has become an essential topic in recent years. This study uses a qualitative approach with data obtained from the Scopus database, which includes a total of 4,794 articles on fintech and investment published in the last decade (2020–2025). In addition, several software tools such as R Studio, VOSViewer, and Publish or Perish were used for data processing and bibliometric visualization. This study aims to analyze the development of research trends in fintech-driven investment, explore how technology is changing investor behavior, and provide insights for policymakers and practitioners in strengthening a sustainable and inclusive investment ecosystem.