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This study aims to analyze the effect of capital structure and Corporate Social Responsibility (CSR) disclosure on the financial performance of industrial sector C IDX-IC companies listed on the Indonesia Stock Exchange during 2021–2023. Capital structure is proxied by the ratio of long-term debt to equity, while financial performance is measured using Return on Assets (ROA). A quantitative approach with multiple linear regression analysis was employed, and the sample was selected using purposive sampling. The results reveal that capital structure has a significant positive effect on ROA, whereas CSR disclosure has a significant negative effect on ROA. These findings suggest that strategic use of long-term debt can enhance profitability, while the costs and commitments arising from CSR disclosure may reduce financial performance. The study implies that company management should optimize capital structure and carefully balance sustainability strategies through CSR disclosure to avoid diminishing profitability.

Criminal liability in modern law is built on the assumption that every individual is a rational and autonomous moral agent. However, neuroscientific evidence suggests that structural disruption of the amygdala and prefrontal cortex significantly impairs the capacity to judge actions ethically. This study aims to analyze the influence of neurological disorders on an individual's moral capacity and to formulate legal parameters for assessing criminal liability based on actual capacity. The research method employed normative legal research with a conceptual approach. The results indicate that perpetrators with dysfunction in the amygdala-PFC circuit experience a degradation of moral capacity that weakens the basis for the formation of mens rea in a substantive sense and falls outside the reach of legal systems that still rely on a model of responsibility based on the assumption of universal free will. The criminal legal system, in its current form, lacks a precise evaluative mechanism to distinguish between perpetrators with impaired moral control and those acting deliberatively. In this situation, the construction of criminal liability cannot be standardized, and reformulation of evaluation instruments is necessary to avoid sentencing bias against individuals with structural impairments in ethical capacity.

The background of this study is based on fluctuations in the realization of PBB in Tuladenggi Village, Telaga Biru Subdistrict, which has not consistently reached its target, even though PBB is an important source of support for local revenue. This condition is caused by low awareness and compliance among taxpayers, limited understanding among the community regarding payment mechanisms, and suboptimal bureaucratic behavior in providing services. The purpose of this study is to describe the behavior of the bureaucracy in PBB services in Tuladenggi Village, Telaga Biru District, with a focus on the aspects of responsibility, responsiveness, and commitment and consistency of village officials. The research method used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation. The results show that bureaucratic behavior in PBB services in Tuladenggi Village is already in place, but it is not yet fully optimal. In terms of responsibility, officials have distributed SPPT and conducted socialization, but the information is often late and unclear. In terms of responsiveness, officials have attempted to adjust their approach to the community's conditions through direct services and personal communication, but some community members feel that some officials are still not proactive enough. In terms of commitment and consistency, village officials have demonstrated their seriousness through administrative record-keeping, routine evaluations, and proactive services, although they still face obstacles.

The modern doctrine of criminal responsibility is built on the premise of free will and individual deliberative capacity. However, advances in neurogenetics, particularly findings regarding MAOA-L gene expression, have presented a structural disruption to this framework. The MAOA-L gene has been empirically associated with impaired impulse regulation and increased aggressive responses, particularly in combination with childhood trauma. This study aims to evaluate how MAOA-L gene expression influences the capacity for criminal responsibility and to analyze the tension between classical legal constructs and biological determinants within the structure of culpability. The research method employed normative research with a conceptual approach. The results indicate that the dichotomy-based mens rea doctrine fails to accommodate the degree of control capacity shaped by neurobiological structures. MAOA-L cannot be treated as a basis for forgiveness, but rather serves as an evaluative variable in assessing the spectrum of legal responsibility. In this position, criminal law maintains the principle of individual responsibility but formulates it through a new framework based on actual capacity rather than a universal voluntaristic assumption. This reformulation is necessary to avoid disproportionate attribution of blame and to allow criminal law to move toward a system that is more adaptive to biological realities without falling into determinism.

Criminal law based on genetic determinism was once rejected in modern criminal law systems because it was deemed contrary to the principle of individual responsibility. However, the rise of epigenetics and neurocriminology in contemporary legal practice indicates a reconstitution of the biological basis for attribution of criminal culpability. This study aims to analyze the extent to which developments in epigenetics reopen opportunities for the operation of biological approaches in criminal law, while also critiquing the conceptual dangers they pose to the principles of justice and moral responsibility. The research method uses a normative legal approach with a conceptual approach. The results show that epigenetics works as a tool for scientific validation of the formation of risk categories in criminal law, while simultaneously weakening the perpetrator's position as a moral subject. The criminal law structure that technocratically accepts biological arguments creates a new form of legal exclusion through medical classifications that are not open to ethical evaluation. In this situation, the law operates as an instrument of biological management of bodies deemed deviant. The position of neurocriminology in this case is no longer merely a tool, but rather the center of the configuration of biolegal power that defines responsibility based on predisposition, not will. Therefore, a new normative framework is needed that can uphold the principle of individual responsibility while rejecting the ethical reduction of biological diagnoses in the criminal law system.

This study aims to analyze the financial risk management strategy of PT. Chandra Asri based on the company's 2024 annual report. As the largest petrochemical company in Indonesia, PT. Chandra Asri faces multiple financial risks including market volatility, credit exposure, liquidity constraints, operational disruptions, and systemic shifts due to global energy transitions. Using a qualitative descriptive approach grounded in the ISO 31000 framework, the study examines how the company identifies, assesses, responds to, and monitors each risk category. The findings reveal that while hedging, credit controls, and liquidity management systems are in place, the decline in net income and working capital indicates areas that require stronger adaptation. Additionally, the study highlights the company's strategic shift toward sustainable practices in response to systemic risks. PT. Chandra Asri's integration of sustainability into its risk management strategy showcases a forward-thinking approach, acknowledging the importance of both financial resilience and environmental responsibility. This research contributes to the understanding of risk management practices in the petrochemical sector and provides valuable insights for developing resilient financial strategies amidst global economic uncertainty. It also offers practical recommendations for improving risk management frameworks, ensuring long-term growth and stability in an increasingly volatile global market

This study aims to examine the relationship between paternal involvement and bullying victimization in Pharmacy students in West Sumatra. Using a quantitative approach, this study involved 320 respondents selected from various Pharmacy colleges in the region. The research instrument was independently developed by the researcher, with the paternal involvement scale compiled based on Lamb's (2010) theory which includes the dimensions of direct involvement, emotional availability, and paternal responsibility. Meanwhile, the scale of bullying victimization refers to the theory of Smith et al. (1999), which includes forms of physical, verbal, social, and cyber victimization. Data analysis was conducted using the Pearson correlation technique, which showed a significant negative association between paternal involvement and bullying victimization (r = -0.728; p = 0.000). These findings indicate that the higher the level of father's involvement in a child's life, the lower the likelihood of the child experiencing bullying victimization. On the other hand, low involvement of fathers can increase the risk of students becoming victims of bullying. The results of this study make an important contribution to understanding the role of fathers as a protective factor against victimization behavior, as well as being the basis for the development of family interventions in the context of higher education. This research also opens up space for further studies on family dynamics and student mental health.

This study examines the influence of globalization on the YOLO (You Only Live Once) culture and hedonistic behavior among students at UIN Raden Mas Said Surakarta and offers solutions based on Islamic values. Globalization, fueled by technological and social media developments, has accelerated the spread of consumer culture. This encourages students to prioritize immediate pleasure without considering the long-term impact.The research method used was descriptive qualitative, using interviews and literature analysis. The results show that social pressure, the influence of digital trends, and easy access to a consumer lifestyle play a significant role in the rise of hedonistic behavior among students. This phenomenon indicates a shift in mindset that tends to prioritize instant gratification. From an Islamic perspective, this lifestyle is inconsistent with the principle of wasathiyah, or balance, which emphasizes simplicity, responsibility, and a meaningful life orientation. Therefore, the solutions offered include strengthening character education based on Islamic values, developing a da'wah community close to the realities of students, and providing alternative programs that can channel the energies of the younger generation toward productivity and spirituality.Through this approach, students are expected to be able to act more wisely in facing the strong currents of globalization and adopt a balanced lifestyle, not get caught up in hedonism, and still adhere to Islamic teachings

This study analyzes the legal review of legal protection for motorcycle owners in cases of embezzlement. To anticipate the development of society in relation to changes in crime, efforts can be made to plan the creation of criminal law that accommodates all the dynamics of society. This is a policy issue, namely regarding the selection of means in regulating social life. The crime of theft is regulated in the Criminal Code book II chapter XXII Articles 362 to Article 367. Indonesia is a country that is included in the category of developing countries and of course cannot be separated from the problems that have been raised above. Crimes that occur in developing countries are still relatively high. Therefore, it is not surprising that the problem of crime or criminality in Indonesia is a result of the life of its people. Crime can be interpreted criminologically and juridically. One example of a crime is the crime of embezzlement which is regulated in Articles 372 to 377 of the Criminal Code.  The normative juridical research method with a descriptive approach, this study reveals that legal protection for motorcycle owners in embezzlement cases is based on Article 372 of the Criminal Code and Law Number 8 of 1981 concerning Criminal Procedure Law. The concept of imposing criminal penalties on embezzlement crimes in Indonesia. Article 372 of the Criminal Code and Law Number 8 of 1981 concerning Criminal Procedure Law. Thus, the judge sentenced the defendant to 3 (three) years in prison.

Daily reflection is one of the spiritual traditions in Catholic teaching that aims to reassess daily actions in the light of faith. This study discusses the influence of daily reflection habits on the formation of Catholic students' character, especially in terms of honesty, discipline, empathy, and responsibility. The research was conducted with a descriptive qualitative approach through in-depth interviews with Catholic students from various universities in Indonesia. The results of the study show that daily reflection not only strengthens a personal relationship with God, but also fosters moral awareness that is the basis for character formation. Thus, daily reflection can be seen as a spiritual habit that has a real impact on the formation of an academic culture of integrity.

This study aims to explore the synergy between the teaching of Islamic creed and ethics (akidah akhlak) and the madrasa environment in shaping students’ honesty at MTsN 5 Bantul. The background of this research lies in the importance of honesty as a fundamental value in Islamic education, which is not only transmitted through classroom instruction but also cultivated through the school’s culture. This research employed a qualitative case study approach. Data were collected through observation, in-depth interviews with Islamic creed and ethics teachers, the principal, and eighth-grade students, as well as documentation of school programs. The findings reveal that the teaching of akidah akhlak serves as a normative foundation in instilling honesty values through lessons on shidiq, prophetic stories, real-life case discussions, and student reflections. The madrasa environment functions as a medium for habituating honesty through a religious culture, discipline, teacher role models, and everyday social interactions. In addition, character development programs such as Qur’anic recitation, morning prayers, and the Smile, Greeting, and Salutation (3S) movement further reinforce the internalization of honesty in a sustainable manner. The synergy between classroom learning, the school environment, and structured programs proves to be the key to successfully cultivating honesty, as students gain not only cognitive understanding but also affective experiences and practical application in daily school life. This study concludes that honesty-based character education must be carried out holistically by integrating akidah akhlak instruction with the madrasa culture. The findings are expected to serve as a reference for other madrasas in developing effective strategies for character education. Future research is recommended to conduct comparative studies across different madrasas or to explore other moral values such as trustworthiness, responsibility, and justice to provide a more comprehensive understanding of character education in Islamic contexts.

This study explores the transformative role of youth empowerment through green economy initiatives, specifically focusing on the management of a waste bank in Kedungsekar Village, Indonesia. Facing mounting environmental challenges such as waste accumulation and pollution, the local community sought sustainable solutions by integrating environmental, social, and economic dimensions. The involvement of youth, characterized by creativity, digital skills, and strong social networks, has been pivotal in driving this transformation. The waste bank functions as a social innovation that not only addresses waste management issues but also generates economic opportunities through circular economy practices. By actively participating in waste segregation, collection, and sale, youth have acquired operational and financial skills, enabling them to become entrepreneurs and community leaders. This initiative has shifted youth from passive recipients to active agents of change, fostering community awareness and environmental responsibility. Employing qualitative case study methods, including interviews, observations, and document analysis, this research highlights how integrated efforts rooted in environmental sustainability and community participation can catalyze socio-economic growth. The theoretical framework draws on the concepts of green economy, youth empowerment, and social innovation, illustrating how these pillars are interconnected in fostering sustainable development. Findings reveal that the green economy approach, facilitated by youth engagement, enhances local resilience, creates employment, and promotes environmental conservation. This case exemplifies the potential of grassroots initiatives in achieving sustainable transformation at the village level, serving as a model for other rural communities facing similar environmental and socio-economic issues. The study underscores the importance of empowering youth as key drivers in the transition towards sustainable and inclusive development.

This study aims to describe the implementation of the Pancasila Student Profile Strengthening Project (P5) through the entrepreneurship theme at SMP Negeri 5 Kota Bengkulu and to identify its supporting and inhibiting factors. P5 is a program within the Merdeka Curriculum that emphasizes project-based learning to foster 21st-century skills and character, which include the dimensions of faith, global diversity, cooperation, independence, critical thinking, and creativity. This research employed a descriptive qualitative method with data collected through interviews, observations, and documentation. The findings reveal that the implementation of P5 was systematically carried out in planning, implementation, and evaluation stages. In the entrepreneurship theme, students were engaged in designing, producing, and marketing cassava chips. These activities enhanced entrepreneurial skills while also promoting independence, creativity, collaboration, and responsibility. The main supporting factors included strong leadership commitment, teacher creativity, availability of simple facilities, and involvement of parents and the local community. On the other hand, inhibiting factors identified were limited teacher training, a short project duration, minimal production resources, and the absence of standardized evaluation instruments. Overall, the implementation of P5 through the entrepreneurship theme successfully provided meaningful learning experiences that not only strengthened students’ understanding of entrepreneurship but also integrated Pancasila values into daily practice. The results of this study may serve as a reference for other schools in developing contextual P5 projects oriented toward character building.

The character crisis and the weakening of Islamic understanding among the younger generation have become serious issues that need to be addressed starting from early childhood education. Kindergarten children are at a phase of fitrah development, which significantly determines the formation of their personality in the future. Islamic education is expected to provide a comprehensive solution in shaping the child's personality from an early age, balancing cognitive, emotional, social, and spiritual aspects. This study aims to examine the theoretical implementation of Islamic Montessori learning as a means of forming an integral Islamic personality in early childhood. Using a literature review approach and qualitative content analysis, this study examines various theories, previous research findings, and expert views sourced from books, journals, and scientific works related to early childhood education and Islamic education. The results show that Islamic Montessori significantly contributes to the development of an integral Islamic personality. Children not only develop cognitively and psychomotorically but also become accustomed to the habits of worship, discipline, responsibility, empathy, and respect for others. Through a conducive learning environment and direct practices of Islamic life, Islamic Montessori serves as a strategic tool in preparing a Muslim generation that is faithful, noble in character, with strong Islamic personality and independence.

The Ciomas Golok is one of Banten’s intangible cultural heritage items, carrying profound historical, philosophical, and social meaning. More than a traditional weapon, it represents identity, honor, and the spirit of resistance against colonial rule. This study explores the origins and genealogy of the Ciomas Golok, analyzes the philosophy of “grip strength” encompassing physical, mental, and spiritual dimensions, and explains its role as a symbol of honor within Banten society. The research also examines its transformation in the modern era and compares it with other traditional weapons in the Nusantara and abroad. A qualitative method with a cultural ethnographic framework was applied. The research took place in Ciomas District, Serang Regency, as well as in museums, traditional markets, and cultural festivals. Data collection involved participant observation, in-depth interviews with blacksmith masters, community leaders, cultural figures, and youth, supported by literature documentation. Data analysis employed semiotics and symbolic anthropology, with validity maintained through triangulation of sources, methods, and theories. Findings show that the Ciomas Golok dates back to the Banten Sultanate era, evolving from an agricultural tool and weapon of resistance into a cultural artifact and creative economic commodity. The philosophy of “grip strength” highlights holistic values the golok as a symbol of honor, responsibility, and solidarity. Its continuing presence underscores the urgency of preservation. The study concludes that safeguarding the Ciomas Golok requires collaboration among blacksmiths, local communities, government, and academics to ensure its ongoing relevance as both a cultural emblem and an expression of Indonesian national identity.

Scouting extracurricular activities play a strategic role in shaping the character of elementary school students, particularly in instilling the values of discipline, solidarity, and cooperation, which are essential for children's personal and social development. This community service project aims to describe the process of mentoring the Marching Regulations (PBB) at SDIT Al-Qonita while identifying the impacts it has on strengthening students' character. The methods used in mentoring include lectures to convey basic concepts, demonstrations as examples of correct movements, repeated practice to train technical skills, joint reflection to evaluate experiences, and a comprehensive evaluation of the results of the activities. The mentoring process was carried out in three meetings over three weeks, with stages starting from an introduction to basic marching material, intensive group practice, and implementation of evaluations that emphasize technical and non-technical aspects. The results of the activity showed that students experienced an increase in technical skills in marching, such as movement accuracy and neatness of formation. Furthermore, this activity was proven to be able to strengthen discipline, solidarity, a sense of responsibility, and the ability to work together among students. Furthermore, the inclusion of educational games and icebreakers during training sessions has proven effective in maintaining motivation, reducing boredom, and creating a pleasant learning environment. Thus, the extracurricular Scouting activities, supported by the National Scout Movement (PBB), serve not only as a means of training marching skills but also as a means of ongoing character development. The results of this community service demonstrate that the PBB can be used as a relevant educational instrument to strengthen the character of elementary school students while simultaneously supporting the achievement of national education goals.

In the Candi Village community, there is still a phenomenon of a lack of awareness in understanding, exploring, and experiencing the historical values contained in Gedong Songo Temple. This condition has implications for the less than optimal use of historical sites as educational facilities and media for forming local cultural identity. Efforts to increase historical awareness are considered more effective if instilled from an early age through a contextual and applied educational approach. This study focused on students of SDN Candi 03, most of whom come from four hamlets around the area, namely Talun, Nglarangan, Ngipik, and Ndarum. The community service program designed aims to provide solutions to the partner's priority problem, namely low historical awareness among students, through the application of educational tourism and Project Based Learning (PjBL) methods. Educational tourism is positioned as a learning strategy that integrates recreational and educational aspects, allowing students to gain firsthand experience in interpreting historical sites. Meanwhile, PjBL is oriented towards project-based activities that encourage active student involvement in exploring real-world problems and producing creative products or solutions. The program is divided into three main stages: preparation, activity implementation, and monitoring and evaluation. The results of these activities are expected to increase students' knowledge, awareness, and concern for local cultural heritage, while fostering a sense of responsibility in preserving Gedong Songo Temple. Thus, educational tourism and PjBL-based education can be a relevant alternative model for fostering historical awareness among the younger generation in areas surrounding historical sites.

Current Affairs is a strategic division within LPP TVRI, which plays a crucial role in producing in-depth and up-to-date news programs as a form of public broadcasting's responsibility to provide quality information to the public. One of this division's flagship programs is Jendela Negeri, a morning talk show broadcast live with a light yet informative and educational presentation style. This program's presence is significant amidst the rapid flow of information and the development of communication technology, as it presents interviews and current coverage involving credible sources and contributors from various regions in Indonesia. This study aims to analyze the communication strategies implemented by the Current Affairs team in an effort to improve the quality of the Jendela Negeri program to ensure its relevance and audience interest. The study used a qualitative descriptive approach with data collection techniques through in-depth interviews, direct observation, and documentation studies. The analysis was conducted with reference to the POAC (Planning, Organizing, Actuating, and Controlling) theory as a management strategy framework. The results show that the communication strategy is implemented through adaptive theme planning, program promotion through social media, a production process with professional standards, intensive coordination across regional contributors, content redistribution across various digital platforms, and regular evaluations to improve broadcast quality. Furthermore, the application of Lasswell's communication model is clearly visible in the communication process, from message development to audience reception. The research findings also show that the Jendela Negeri program meets the criteria for quality news, namely accuracy, balance, objectivity, conciseness, and relevance, thus maintaining its educational and informative function as part of LPP TVRI's public service.  

This study aims to analyze the reward system in improving the performance of educators at State Islamic Senior High Schools (Madrasah Aliyah) in Jambi Province. The research focuses on the reward mechanism, its implementation, and the factors that determine its effectiveness in improving educator performance. This study uses a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. The research locations include three madrasas: MAN 1 Tanjung Jabung Barat, MAN 1 Kota Jambi, and MAN 1 Merangin. The results show that the implemented reward system includes financial rewards (such as incentives and allowances) and non-financial rewards (such as certificates, training, and job promotions). Rewards have been shown to play an important role in improving educator motivation, discipline, loyalty, and performance. However, the implementation of the reward system has not been optimal due to several obstacles, such as budget constraints, lack of transparency in assessments, and the incompatibility of the types of rewards with the needs of educators. On the other hand, madrasas that implement the reward system appropriately and fairly show an increase in the quality of educator work, marked by increased participation, work performance, and professional responsibility. This study concludes that an effective reward system is one that has clear criteria, is transparent, and responsive to the needs of educators. Recommendations are directed to madrasah principals and the Ministry of Religious Affairs to build a strong culture of appreciation and allocate an adequate reward budget to improve the quality of education in madrasahs.

Basically, heirs have the same legal position as the testator in agreement disputes, including sale and purchase agreements made before the testator dies. However, in practice, there is often a discrepancy between the legal provisions and their implementation, especially when there is a conflict between the heirs and third parties. This can be seen in the dispute between Baniyamin as the buyer and the heirs of Muhammad Husen, where the shophouse sale and purchase agreement ended with a default on the part of the seller, so that the responsibility to provide compensation was imposed on the heirs. This research aims to analyse the legal position of the heirs in a dispute over a sale and purchase agreement involving the heir's estate and the form of legal protection that should be given to the heirs. This research uses normative juridical research and case study approach. Data analysis uses a qualitative method. The results show that the position of the heirs is found in the saisine principle in Article 833 of the Civil Code, the rights and obligations of the testator automatically pass to the heirs. The legal protection of heirs is regulated in Articles 833, 1045, and 1100 of the Civil Code, which provide the right to inheritance with debt responsibility limited to the value of the inheritance and the right to refuse harmful inheritance.