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This study aims to describe the management of the Certified Independent Study Program (SIB) in the fields of Data Analytics and Software Engineering organized by PT Revolusi Citra Edukasi. Using a qualitative approach, data were collected through participatory observation, in-depth interviews, daily activity logbooks, and documentation. Data analysis followed an interactive model consisting of data collection, data reduction, data presentation, and verification. The results reveal that the management of the SIB program is implemented through four key aspects: planning, organizing, actuating, and controlling. The planning stage includes the development of an adaptive modular curriculum, the formulation of short-term and long-term objectives, and the active involvement of industry practitioners. This stage reflects the principles of transparency, accountability, and responsibility. The organizing aspect is realized through a well-defined yet flexible organizational structure, supported by fair task distribution and clear role assignments, which embody independence, fairness, and transparency. In the actuating stage, program implementation is carried out using project-based learning methods, mentoring sessions, and active coaching. These activities are designed to ensure equitable access to guidance, transparent communication, and shared responsibility between instructors and participants. The controlling aspect involves regular digital evaluations, weekly feedback mechanisms, and collaborative assessments with industry partners, ensuring continuous improvement and adherence to program goals. Overall, the management of the SIB program at PT Revolusi Citra Edukasi demonstrates a high level of professionalism and alignment with the principles of Good Corporate Governance (GCG). The integration of adaptive planning, transparent organization, participatory implementation, and accountable evaluation processes ensures that the program not only meets its educational objectives but also fosters industry readiness among participants. These findings highlight the importance of structured yet flexible management practices in enhancing the effectiveness of independent study programs within the context of higher education and industry collaboration.

This study aims to examine the implementation and compliance with halal principles in pharmaceutical and cosmetic products in Indonesia. The halal aspect in these industries is crucial, as it directly relates to the permissibility of raw materials, production processes, and distribution that are consumed and used by Muslim communities. The research method applied is a literature review, analyzing government regulations, religious fatwas, and relevant previous studies. The findings indicate that the implementation of halal principles covers various aspects, including the selection of raw materials free from prohibited or impure substances, production processes that meet hygiene and halal standards, proper storage, distribution that is separated from non-halal products, and transparent marketing strategies. Producers’ compliance with halal requirements is influenced by several factors, such as growing consumer awareness, the role of government regulations in mandating halal certification, and corporate social as well as ethical responsibility. Nevertheless, there are still obstacles in its application, including the limited understanding of halal standards among certain producers, the lack of halal testing facilities, and certification costs that are considered burdensome for small and medium-sized enterprises. This study emphasizes that the success of halal implementation in pharmaceutical and cosmetic products requires collaboration among all stakeholders, including government bodies, halal certification authorities, industries, and society. Through such synergistic efforts, the sustainability of the halal industry can be ensured while also providing safety, comfort, and spiritual assurance for Muslim consumers in Indonesia.

Memorizing the Qur’an is a process to maintain, protect, and preserve its purity. It is considered a noble task and responsibility that requires consistency, patience, and proper guidance. While everyone has the potential to memorize the Qur’an, not all individuals are able to do it effectively. Various factors influence the success of memorization, including the use of suitable methods. One of the effective approaches is the Talaqqi method, which emphasizes direct learning and repetition under the guidance of a teacher. This study aims to examine the application of the Talaqqi method among students at SMKS Budi Agung Marelan in their efforts to memorize the Qur’an. The research employed a qualitative field research design using interviews, observation, and documentation as data collection techniques. The findings reveal that the implementation of the Talaqqi method consists of three main stages: preparation, implementation, and evaluation. Furthermore, several supporting factors were identified, such as teacher guidance, students’ intrinsic motivation, and a supportive learning environment, all of which significantly contribute to successful Qur’an memorization.

This research aimed to determine the effect of financial management transparency on the performance of teachers at SMA Negeri 1 Nita, the effect of financial management accountability on teacher performance, the effect of financial management responsibility on teacher performance, and the simultaneous effect of transparency, accountability, and responsibility in financial management on teacher performance at SMA Negeri 1 Nita. This research used a quantitative approach, with field data collected through questionnaires and documentation techniques. The research populations consist of 52 teachers of SMA Negeri 1 Nita. Data ware processed using SPSS analysis. The result showed that transparency, accountability, and responsibility had a significant effect on teacher performance, as well as a simultaneous influence of these factors on teacher performance.

Regional Disaster Management Agency (RDMA) workers must be on standby and respond for 24 hours, especially if there are emergency. This causes demands on workers and workers become fatigue. The aim of this study is to analyze the factors that influence work fatigue in Tuban Regency’s RDMA workers. This research includes analytical and observational with a cross sectional design. The study was conducted on 56 workers with a simple random sampling system. The dependent variable studied was physical and mental fatigue, while the independent variables consisted of work factors (working hours and workload), emotional demands (responsibility), and organizational demands (work shifts). Data collection was carried out by direct measurement, questionnaires, interviews, documentation and observation then processed with Structural Equation Modeling-Partial Least Square (SEM-PLS). The factors that affect work fatigue are work factors (t statistics = 3.643 and p-values = 0.000) and organizational demands (t statistics = 3.086 and p-values = 0.002), while emotional demands have no effect (t statistics = 0.950 and p-values = 0.342). Loading factors of physical work fatigue (0.917) and mental work fatigue (0.916) are almost the same, so they have the same contribution as a measure of fatigue. Workers who experience work fatigue should conduct regular medical examinations, know the workload limit for one day, organize sufficient work time, regularly rotate work time, stretch in the middle of work activities, prepare work music and videos during breaks.

This study aims to understand the perspectives of pastors from the Punguan Kristen Batak Church (GPKB) regarding disability-friendly services for congregants. As a faith community, the church has a significant responsibility to create an inclusive environment where every member, including those with disabilities, is accepted and served equally. People with disabilities are seen not only as part of human diversity but also as part of the whole body of Christ, and therefore, their service must be prioritized in church life. This research uses a qualitative descriptive analytical approach, with data collected through in-depth interviews with six pastors from GPKB districts in Indonesia to explore theological understanding, practical experience, and challenges in serving congregants with disabilities. Data analysis was conducted thematically to identify patterns of views, service practices, and obstacles that arise. The results show that 84% of pastors have a positive perspective on inclusive service and support congregants with disabilities. However, the study also found challenges such as inadequate physical facilities, minimal service strategies, and limited theological understanding of disabilities. In conclusion, a paradigm shift, capacity building for pastors, and ongoing institutional support are needed to create an inclusive and disability-friendly church.

The progressive dynamics of the Indonesia Stock Exchange (IDX) encourage accurate and optimized financial statement audits. Every listed company is required to prepare financial statements in accordance with accounting standards and have them verified by independent auditors registered with the capital market authority. Auditing for publicly listed companies demands high responsibility, motivating firms to improve professional standards, including maintaining timeliness in audit reporting. One of the sectors under focus is the oil, gas, and coal subsector, where some companies experience delays in financial reporting, known as audit delay. Factors influencing these delays include firm size and solvency. This study aims to analyze the effect of firm size and solvency on audit delay in companies within the oil, gas, and coal subsector listed on the IDX from 2021 to 2024. The study sample consists of 13 companies meeting the research criteria during this period. Purposive sampling was employed, and data were analyzed using classical assumption tests and multiple linear regression with SPSS version 27. Results indicate that firm size has a significant negative effect on audit delay, while solvency does not have a significant partial effect. Simultaneously, firm size and solvency significantly influence audit delay, suggesting that both variables collectively affect the timeliness of financial statement submission.

This research aims to examine the dialectics of Islamic philosophers’ thought within the framework of Islamic philosophy of education, focusing on the ideas of Al-Farabi, Al-Ghazali, Ibn Sina, and Ibn Khaldun. The study is motivated by contemporary issues in Islamic education, which tends to emphasize cognitive and technical aspects while neglecting spiritual, moral, and social dimensions. In this context, the intellectual heritage of classical Islamic philosophers offers alternative paradigms that are more balanced, holistic, and future-oriented. The research applies a qualitative library-based design, employing philosophical hermeneutics to interpret primary texts and secondary literature. This method allows for a critical reading of the philosophers’ ideas, followed by a synthesis of their dialectical relationships. The findings reveal three major dialectics: rationality versus spirituality, represented by Al-Farabi and Al-Ghazali; individuality versus sociality, as reflected in Ibn Sina and Ibn Khaldun; and idealism versus realism, which bridges normative visions with historical realities. These dialectics do not end in opposition but generate an integrative framework for Islamic educational philosophy. The study concludes that Islamic education should be understood as a transformative process that unites intellect and heart, balances individual growth with social responsibility, and integrates ideal visions with empirical realities. The dialectics of Islamic philosophers therefore carry not only historical significance but also strategic relevance for developing Islamic curricula oriented toward nurturing the insan kamil and fostering a dignified civilization in the global era.

The educational outreach program for the handling of corpses (tajhizul mayit) conducted by Group 29 of the STAIN Madina Community Service Program in Hutabaringin Julu Village aimed to provide theoretical and practical understanding to the community regarding the procedures for handling corpses in accordance with Islamic law. Participants included mothers, fathers, and young men and women, who were expected to disseminate this knowledge to the wider community. This study used a qualitative descriptive approach with a participatory method, allowing participants to be directly involved in the learning process. The implementation of the activity included several methods, such as lectures given by expert speakers, live demonstrations on corpse handling procedures, corpse handling simulations, and discussions that actively involved participants. This activity was designed so that participants not only understood the theory but also had practical skills in handling corpses in accordance with Islamic teachings. The results of this activity showed a significant increase in participants' understanding and skills in handling corpses. In addition to increasing religious literacy, this activity also fostered collective awareness regarding the importance of fardhu kifayah obligations, which are a shared responsibility of the community. It is hoped that through this activity, the community will be better educated and better prepared to carry out religious duties properly.

This interactive study examines the impact of green marketing on the development of competitive capabilities in Iraqi companies, highlighting its role as a strategic approach for achieving sustainable market advantage. Green marketing involves environmentally responsible practices in product design, pricing, promotion, and distribution, which contribute to building brand reputation and operational excellence. The study explores the relationship between green marketing initiatives and enhancing firms' competitive capabilities, emphasizing how eco-friendly practices influence performance and strategic positioning. By analyzing green marketing theory, the study provides a comprehensive understanding of how sustainability-focused strategies can strengthen innovation, differentiation, and customer loyalty. It underscores the role of green marketing in improving long-term competitiveness and aligning business goals with environmental responsibility. Using empirical studies and diverse sources, the research demonstrates that green marketing is not merely a branding tool but a core element in building strategic advantages, especially within Iraq’s evolving market and regulatory environment. The findings reveal a positive relationship between green marketing practices and competitive capabilities. Environmentally driven strategies improve firm performance, enhance responsiveness to market demands, and reinforce brand value, enabling companies to thrive in dynamic business contexts. Consequently, the research recommends adopting green marketing as an integral component of strategic planning for Iraqi companies to ensure resilience, sustainability, and competitive growth. In conclusion, the study highlights the positive impact of green marketing on enhancing competitive capabilities in the Iraqi context, affirming its importance as a foundational pillar in business strategy to address environmental challenges and achieve long-term success. Furthermore, it suggests future studies explore the specific challenges and opportunities of implementing green marketing in different sectors.

The spirituality of today’s church youth encounters multidimensional challenges, particularly the pervasive influence of digital culture, the gradual decline in interest toward spiritual disciplines, and the weakening of involvement in ecclesial ministry. Such dynamics often create a gap between theological knowledge and lived faith experiences. This Community Service (PkM) initiative was designed to respond to these issues by implementing an interactive model aimed at enhancing the spiritual understanding of the youth at GKSI Trimorejo Congregation. The model emphasizes participatory learning processes, in which youth are not merely passive recipients of teaching but active contributors to collective faith formation. The methodological framework consisted of three main stages: initial observation to identify needs and spiritual conditions; preparation of training modules contextualized with the congregation’s realities; and the implementation of interactive activities such as group discussions, thematic Bible studies, role-play, and collective reflection. Evaluation strategies integrated both quantitative and qualitative approaches, including pre-tests and post-tests to measure cognitive growth, alongside participatory interviews to capture experiential insights. The findings reveal a notable increase in youth comprehension of biblical principles, heightened enthusiasm and participation in church programs, and the establishment of a more cohesive spiritual learning community. Furthermore, the process encouraged a deeper sense of belonging and responsibility among the participants toward their ecclesial environment. In conclusion, the interactive model demonstrates significant effectiveness in fostering youth spirituality and may serve as a viable alternative strategy for churches encountering similar challenges within contemporary contexts of ministry.

Government representatives are members of legislative institutions elected by the people to represent their interests and aspirations in the policy-making and decision-making processes of government. People's representatives have a moral and ethical responsibility in carrying out their duties as representatives of the public's interests. The early history of the formation of people's representatives dates back to the Preparatory Committee for Indonesian Independence (PPKI), which also appointed the first president and vice president in Indonesia. People's representatives are a key pillar in the democratic system, serving as a channel for the people's aspirations. In carrying out their duties, they are required to uphold ethical values, integrity, and morality. However, various cases of ethical violations involving members of the House of Representatives (DPR) have triggered an increasingly critical public response, especially in the digital era that enables information transparency. This study aims to analyze how ethical violations by people's representatives affect public perception and how social media strengthens the public's critical power. This research method is qualitative-descriptive with a case study approach. The results show that public response to ethical violations has increased sharply through digital platforms, which has a direct impact on public trust and the legitimacy of legislative institutions. Social media has become a primary medium for expressing disappointment and moral pressure on people's representatives. In addition, social media has also changed the way organizations and individuals interact. The speed of information dissemination magnifies the social impact of every action by members of the House of Representatives. Ethics reform and a stricter oversight system are needed to maintain the integrity of representatives. This research concludes that the ethics of representatives are crucial for maintaining public trust. It is crucial for representatives to uphold a code of ethics to ensure integrity, which will lead to a positive public response and trust in the government.

This study aims to examine the effect of sales growth, profitability, capital structure, and corporate social responsibility (CSR) on firm value in companies listed in the LQ45 index during the 2022–2024 period. This research also intends to provide insights for investors in evaluating the factors that influence firm value as a basis for investment decision-making, including sales growth, profitability, capital structure, CSR, and firm value. The population of this study consists of 45 LQ45 companies, with a sample of 32 companies selected using purposive sampling based on specific criteria, resulting in 96 total observations. The research results show that sales growth and CSR do not affect firm value. Meanwhile, profitability and capital structure hurt firm value. This study concludes that sales growth has not yet become a strong fundamental signal for investors, as it does not always reflect sustainable performance. High profitability, in fact, has a negative effect on firm value, which may be due to a mismatch between short-term profits and the long-term prospects expected by investors. A high capital structure signals greater financial risk, thereby reducing investor confidence in the company. Meanwhile, CSR has not had a significant impact on firm value, possibly due to low disclosure quality or a lack of investor attention to sustainability issues.

Environmental damage is a global phenomenon that demands changes to nature as the common home of all creation. Environmental damage occurs due to excessive human activity. One simple example is the lack of human awareness in terms of disposing of garbage in its place. The purpose of this study was to determine the church's responsibility in preserving the environment at the Sipinsur Geosite. The method in this study was to use a descriptive qualitative method by conducting interviews with several pastors around Sipinsur Tourism and visitors. The data was analyzed to determine the church's responsibility in preserving the environment. The results of the study showed that the church has duties and responsibilities in preserving the environment. The church is not only a place of worship but also a community that embraces in freeing nature from its destruction through (1) Eco-Prophetic Sermons, (2) Waste Management, (3) Tree Planting. Because the environment is God's creation and work. So the church needs to voice criticism or provide input for church members or the government regarding efforts to preserve the environment. This study provides a new contribution to the understanding that the church does not only pay attention to spiritual aspects, but also environmental aspects.

This study aims to analyze the influence of Good Corporate Governance (GCG) principles on the financial performance of Koperasi Pemasaran Trangsan Manunggal Jaya, including transparency, accountability, responsibility, independence, and fairness. Data were collected through questionnaires, observations, and literature studies involving 46 respondents knowledgeable about GCG implementation within the cooperative. The data were analyzed using multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results show that transparency, accountability, and responsibility have a significant effect on financial performance, while independence and fairness do not. The regression model is statistically significant, with an R² value of 0.549, indicating that the independent variables explain 52.8% of the variation in financial performance, while the remaining 47.2% is influenced by other factors outside the model, such as work environment, company size, market competition, operational costs, and working capital

Penelitian ini bertujuan untuk menganalisis pengaruh Tanggung Jawab Sosial Perusahaan (CSR), ukuran perusahaan, dan profitabilitas terhadap kinerja keuangan pada perusahaan manufaktur di subsektor apparel dan barang mewah yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda. Data yang digunakan berasal dari laporan tahunan dan laporan keuangan publik perusahaan. Hasil penelitian menunjukkan bahwa CSR dan profitabilitas memberikan pengaruh signifikan terhadap kinerja keuangan, sementara ukuran perusahaan tidak memiliki dampak yang signifikan. Temuan ini diharapkan dapat menjadi acuan bagi manajemen dan investor dalam menyusun strategi yang berfokus pada peningkatan kinerja keuangan secara berkelanjutan.

Social changes driven by globalization and advancements in digital technology have led to a shift in the values surrounding human sexuality, from being sacred to becoming increasingly liberal and permissive. This phenomenon has triggered an identity crisis, particularly among the younger generation. This study aims to explore the meaning of self-control as presented in Sirach 5:2 and to evaluate its relevance as an ethical and theological foundation in addressing the contemporary crisis of sexuality. The method employed is a literature study using a qualitative-theological approach and textual analysis of Sacred Scripture. The findings indicate that self-control in Sirach 5:2 is not merely the suppression of desire but an expression of moral and spiritual maturity grounded in wisdom and divine grace. In light of Christian ethics, this virtue shapes responsibility, chastity, and fidelity within human relationships. Thus, self-control becomes a fundamental basis for building personal integrity and a dignified direction of life amidst a permissive cultural current.

Corporate Social Responsibility disclosure reflects the extent to which a company communicates its overall responsibility for the impact of its activities in order to achieve business sustainability. This study aims to empirically examine the effect of firm size, firm age, profitability, and leverage on Corporate Social Responsibility disclosure. The research sample consists of energy sector and basic materials sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period that reported annual reports and sustainability reports using the GRI 2021 standards. The sampling method employed purposive sampling, resulting in a total of 33 companies with 99 observations. Data analysis was conducted using multiple linear regression analysis. Based on the analysis results, it can be concluded that firm age and profitability have a positive effect on Corporate Social Responsibility disclosure. Firm size and leverage do not have an effect on Corporate Social Responsibility disclosure. This study provides empirical evidence for Legitimacy Theory in explaining how internal company factors, particularly firm age and profitability, affect Corporate Social Responsibility disclosure as a form of aligning corporate activities with prevailing values and norms as well as societal expectations to obtain and maintain social legitimacy.

This study aims to explain the management of Full Day School in shaping the character of students at SD IT Nurul Fikri Sidoarjo. The research employs a descriptive qualitative method, with data collected through interviews, observations, and documentation. The results show that Full Day School management is implemented through three main stages: planning, implementation, and evaluation. In the planning stage, the school formulates visions, missions, and goals focused on developing students' character values. Organization is carried out by clearly assigning duties and authorities to the principal, teachers, and educational staff so that each party can perform their roles in a directed and coordinated manner. Implementation involves integrating character values into learning activities, religious practices, extracurricular programs, and teacher role modeling. Evaluation is conducted regularly through work meetings to review achievements and identify challenges. Supporting programs for character development include habituation of worship such as congregational prayers and tahfidz, social activities, extracurricular programs, and Character Building Life Skills (CBLS), which instill values of independence, leadership, and responsibility. These activities are designed not only to support students’ daily routines but also to instill moral values applicable in daily life. The active role of teachers, staff, and the school environment significantly contributes to the program’s effectiveness, creating an educational system that balances academic aspects with consistent character development.

Human life is highly dependent on a balanced relationship with both the natural and social environment. However, environmental degradation caused by human greed, uncontrolled exploitation of natural resources, and unsustainable consumption patterns has led to widespread ecological crises across various parts of the world. This study aims to examine in depth how ecological values embedded in Buddhist teachings can foster strong environmental awareness, particularly among Buddhist communities. Using a qualitative literature review method, the study systematically analyzes various textual sources, including Buddhist scriptures, classical literature, and contemporary ecological literature. The findings indicate that Buddhist teachings, which emphasize the principles of interdependence, moral ethics, mindfulness, and respect for all living beings, can cultivate attitudes of care and responsibility toward the environment when these values are consistently integrated into education from an early age, both within families, schools, monasteries, and the broader community. This study makes a significant contribution to the discourse on religion-based ecological ethics by positioning Buddhist ecology as a conceptual framework for the sustainable and profound transformation of ecological consciousness.