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The development of digital technology and the Internet of Things (IoT) has transformed the paradigm of urban development towards the concept of a smart city based on data and connectivity. This study analyzes the nature of smart cities through three dimensions of the philosophy of science: ontology, epistemology, and axiology. From an ontological perspective, a smart city is understood as a complex entity consisting of physical, digital, social, and ecological systems that interact with each other to create efficient and adaptive urban governance. Epistemologically, knowledge in a smart city is obtained through the process of collecting, processing, and analyzing data from various IoT devices, sensors, and citizen participation, thereby producing new insights that support evidence-based decision-making (data-driven governance). From an axiological perspective, a smart city has ethical values and goals to improve the quality of life of its citizens, strengthen government transparency, maintain environmental sustainability, and promote inclusive social participation. Thus, this study asserts that the development of a smart city is not only technological but also has a philosophical foundation oriented towards a balance between efficiency, humanity, and sustainability.

The death of Diplomat Arya Daru has opened up a space for reflection on the extent to which the state has fulfilled its investigative obligations to guarantee the right to life and the right to truth, as fundamental human rights. The delay and secrecy of the investigation indicate institutional accountability issues and weak mechanisms for protecting the rights of victims and their families. This study uses a doctrinal legal approach to examine the state's position through the perspectives of positive obligations theory and distributive justice, which emphasize the state's active obligation to protect, disclose, and restore citizens' basic rights. The analysis shows that the lack of transparency in the investigative process not only violates the principle of justice but also reflects inequality in the distribution of legal protection. The state should ensure that justice does not stop at the formal level but is realized through transparent, independent investigations based on factual truth. In the context of human rights, the state's passive attitude towards alleged violations of the right to life can be interpreted as a denial of its constitutional and moral responsibilities. This study emphasizes that fulfilling the right to truth is an integral part of distributive justice and is non-negotiable. Thus, the Arya Daru case is an important indicator for assessing the state's seriousness in realizing a legal system that is just, accountable and oriented towards respecting human dignity.

This research is motivated by the shift in the meaning of modern education which tends to emphasize cognitive and materialistic aspects, while the spiritual and moral dimensions are increasingly marginalized. The purpose of this research is to reinterpret the nature of education , learning , and schooling from an Islamic educational perspective through a conceptual analysis of the integration of spiritual and scientific values. The research method used is qualitative with a library research approach , using secondary data obtained from various classical and contemporary literature related to Islamic educational philosophy. The results show that Islamic education views education as a process of forming manners and divine awareness, learning as a spiritual and intellectual journey towards divine truth, and schooling as a space of civilization that unites knowledge, faith, and charity. The integration of spiritual and scientific values is the main foundation in the development of a holistic and civilized Islamic education system, so that it is able to produce knowledgeable, faithful, and noble human beings in accordance with the true purpose of Islamic education.

Our country is known as a nation that upholds human rights values. This is manifested in the recognition of the right to express opinions, which is specifically regulated in Law Number 9 of 1998 concerning Freedom of Expression in Public. Along with the increasing dynamics of political contestation and polarization in society, the frequency of demonstrations has also escalated. This condition places the professionalism and neutrality of the police force under increasing public scrutiny. The reduction in citizens' freedom to express their aspirations often creates a negative image of the police, particularly due to repressive actions and the use of discretion that is deemed disproportionate. Based on a normative juridical approach, this study aims to analyze the extent to which the state upholds access and protection of freedom of expression in public, as well as examine the application of human rights principles from both national and international legal perspectives in demonstrations

This study analyzes the need for training design for accounting vocational teachers using Project Based Learning (PjBL) approach to achieve deep learning through systematic literature review. The gap in teachers' competence in implementing PjBL and the limitations of relevant training designs are major problems in vocational education. This research aims to identify trends, gaps, and needs for developing PjBL-based accounting teacher training designs oriented towards achieving deep learning. The systematic literature review method was employed by analyzing 25 articles from Scopus, ScienceDirect, and Google Scholar databases from 2018-2025. The research identified 25 unique articles categorized into three main themes: Deep Learning perspectives (10 articles), Vocational Teacher Training and Development (6 articles), and Project-Based Learning implementation (9 articles). The results show four main trends: (1) increased global adoption of PjBL as an innovative learning method, (2) demands from accounting professional organizations for active learning methods, (3) popularity of deep learning concepts in contemporary educational literature integrated with 21st-century skills, and (4) urgent need for comprehensive teacher training designs. Significant gaps were identified in the limitations of relevant training designs for vocational contexts and lack of systematic training development research. This study concludes that accounting vocational teacher training designs with PjBL approach are urgently needed to bridge the gap between theoretical competence and practical industry applications, with emphasis on achieving holistic deep learning encompassing cognitive, interpersonal, and intrapersonal domains.

This study analyzes the role of women in sustaining social harmony and strengthening multicultural education within the multiethnic society of Singkawang through a critical literature review approach. By integrating the Feminist Peace Theory and Multicultural Education Theory, this research examines both national and international scholarly works that explore women’s contributions to peacebuilding and multicultural education in Southeast Asia. The review reveals that women serve as cultural mediators, peace educators, and social innovators through interethnic and interfaith engagements such as cultural festivals, interreligious forums, and community-based initiatives. Despite notable progress in promoting multicultural education in Singkawang, gender perspectives remain insufficiently integrated into educational practices. Through a synthesis of the reviewed literature, this study proposes a conceptual framework of Gendered Multicultural Peace Education (GMPE), comprising three interrelated dimensions: women’s empowerment in educational and social leadership, empathy-based interethnic learning, and the integration of gender equality into curricula and school culture. The model underscores the strategic role of women as transformative agents and peace educators in multiethnic societies. The findings provide significant implications for the development of gender-sensitive and inclusive educational policies in Indonesia

Love plays a central role in Christian moral theology as the fundamental principle guiding human moral decisions and actions. This study aims to examine the meaning, concept, and role of love in moral theology, as well as its practical application in Christian life. Employing a qualitative method with a literature review approach, this research explores theological perspectives, Scriptural foundations, and the moral implications of love within the Christian tradition. The findings show that moral theology is inseparable from the nature of God as Love, and that love is not merely an emotion but a deliberate moral act oriented toward the good of others. Christian love, understood as agape, represents the highest form of selfless and sacrificial love and becomes the normative basis for moral judgment. Love gives meaning and value to human moral actions, shapes ethical principles, and directs believers to live according to God’s will. In moral practice, love enables Christians to act justly, uphold human dignity, and build harmonious relationships with God, others, society, and creation. The study implies the need for strengthening love-based moral formation within the Church and society, especially amid modern challenges and the growing distortion of love among young people. Future research is recommended to expand on interdisciplinary studies and contextual applications of love in various socio-cultural and religious settings.

This study examines in depth the concepts of maysir, gharar, and riba as three practices that are prohibited in sharia economics because they are considered to cause injustice and imbalance in economic activities. Through an analysis of the postulates of the Qur'an and Hadith, this study confirms that the prohibition of maysir is based on the element of excessive speculation that harms one of the parties, gharar is rejected because it contains ambiguity in the object and contract, while riba is prohibited because it creates an unequal addition in financial transactions. In addition, the study highlights how other religions and various modern economic systems have paid attention to the principles that are in line with the prohibition of these three concepts, especially related to business ethics, social justice, and economic risk mitigation. A cross-faith perspective shows that universal values such as honesty, transparency, and balance are essential foundations for building a sustainable economic order. By combining normative perspectives and cross-tradition comparisons, this study seeks to provide a comprehensive understanding of the dangers of maysir, gharar, and usury, as well as the implications of the implementation of their prohibition in modern economic life. The results of the study are expected to be a reference in formulating economic practices that are fair, stable, and able to be widely applied in various communities.

This community service program, entitled English for Global Communication: Strengthening Intercultural Competence among Polytechnic Students, was led by Doris Yolanda Saragih, S.Pd., M.Pd., in collaboration with Clementine and Josh, guest lecturers from the United Kingdom. The activity took place at Politeknik Bisnis Indonesia on September 1, 2025, involving 60 students across two interactive learning sessions. The program aimed to enhance students’ ability to communicate effectively in global settings by integrating language proficiency, cultural awareness, and practical communication strategies. The learning process applied a communicative and experiential approach, featuring discussions, simulations, and task-based learning to develop students’ speaking fluency, cross-cultural sensitivity, and confidence. The participation of native English speakers provided authentic exposure to international discourse and cultural perspectives, which enriched the overall learning experience. Evaluation results indicated a significant improvement in students’ oral communication skills, vocabulary use, and intercultural understanding. Furthermore, participants demonstrated higher motivation and readiness to apply English in academic and professional contexts. Overall, this community engagement initiative effectively contributed to enhancing global communication competence and supported the institution’s mission to cultivate globally competitive and culturally aware graduates.

This study aims to evaluate the influence of Green Finance, Profitability, and Capital Structure on Firm Value in the mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The research is motivated by the growing importance of sustainability and financial management strategies in enhancing corporate competitiveness in an increasingly globalized market. A quantitative approach was employed using multiple linear regression analysis, with 22 companies selected through purposive sampling. The findings indicate that, simultaneously, the three independent variables have a significant effect on firm value. Individually, Green Finance and Capital Structure have a positive and significant influence, while Profitability does not show a significant impact. Capital Structure is found to be the most dominant factor affecting firm value, followed by Green Finance. This suggests that companies with sound capital management and strong commitment to sustainability practices are more valued by the market. This research contributes to both theoretical and practical perspectives in financial management, particularly in understanding how financing strategies and sustainability efforts influence market valuation. The findings also recommend that mining companies strengthen their integration of ESG principles and enhance financial efficiency to support long-term value creation and competitiveness

In the context of accelerating global economic volatility, organizations are increasingly required to adopt agile business models that enable them to remain competitive and resilient. Although business agility has been extensively discussed from structural and technological perspectives, the strategic role of Human Resources (HR) in shaping agile organizations and addressing the future of work remains insufficiently explored. This study aims to examine how HR contributes to organizational adaptability and resilience in uncertain environments by aligning human capital practices with agile frameworks. Using a mixed-methods approach, data were collected through surveys and semi-structured interviews with HR leaders and employees in industries most exposed to economic disruption, including finance, technology, and manufacturing. The findings reveal four critical dimensions of HR’s role: workforce flexibility achieved through reskilling initiatives and adaptive work arrangements; agile leadership development to enhance decision-making under uncertainty; prioritization of employee well-being and engagement as foundations of organizational resilience; and digital HR transformation leveraging analytics and artificial intelligence to strengthen efficiency and collaboration. These findings validate and extend the existing literature, demonstrating that HR is not merely a supporting or administrative function but a strategic driver of agility. The study concludes that by embedding HR strategies into organizational agility frameworks, companies can better navigate economic turbulence, enhance workforce adaptability, and secure long-term competitiveness in the global market.

This study discusses Ahmad Muhammad Mustain Nasoha’s perspective on Human Rights (HAM) and the Democratic Rule of Law, emphasizing the relationship between national law and Islamic law in ensuring human dignity and justice. Using a qualitative method and literature study approach, this research analyzes the interaction between citizenship, human rights, and democracy within Indonesia’s legal framework. The study reveals that both national and Islamic law aim to protect individual rights and maintain justice, though they differ in philosophical foundations and application. National law defines citizenship and human rights through constitutional and legal frameworks, while Islamic law bases them on divine principles emphasizing moral and social responsibility. The integration of these two legal systems is essential to realize a democratic state that upholds human values, social justice, and equality. The study concludes that harmonizing Islamic law with Indonesia’s national law strengthens the implementation of human rights and supports the development of a just and democratic legal state.

This study aims to examine Ibn Khaldun’s concept of character education and its relevance in shaping the personality of Generation Z in the digital era. The background of this research stems from the growing moral and social challenges faced by young people due to rapid technological advancement and the influence of globalization. This research employs a qualitative method using a library research approach by analyzing Ibn Khaldun’s works and related literature on Islamic character education. The findings reveal that Ibn Khaldun’s perspective on character education emphasizes the balance between ‘ilm (knowledge), adab (morality and ethics), and ‘ashabiyyah (social solidarity) as the foundation for forming a civilized individual. These values are highly relevant to be applied in modern education through teacher role modeling, habituation of positive behavior, and the integration of moral values into the curriculum. The implication of this study highlights that internalizing Ibn Khaldun’s principles of character education can serve as an effective strategy to develop a knowledgeable, ethical, and resilient generation capable of facing contemporary challenges.

This study aims to analyze the semantic shift in language within digital culture through the perspectives of linguistics and the philosophy of language. The focus of the study is directed toward the phenomenon of memes, emojis, abbreviations, and popular expressions that have rapidly developed on social media platforms and often deviate from their standard meanings. The research employs a descriptive qualitative method using content analysis combined with a philosophical literature review. Data were obtained from various digital platforms such as Instagram, TikTok, and Twitter/X, as well as relevant academic sources. The results indicate that semantic shifts in digital language occur through patterns of meaning expansion, metaphorization, polysemy, and linguistic innovation. From the standpoint of the philosophy of language, these findings align with Wittgenstein's meaning is use theory and Austin's speech act theory, both of which emphasize that meaning is determined by the practical use of language and speech acts within social contexts. Thus, the changes in meaning in digital culture are not merely linguistic but also reflect the social, cultural, and technological dynamics that shape modern communication patterns.

This study aims to analyze the role of digitalization in driving social development in Indonesia through the perspective of development sociology. Digitalization has become a major force transforming social structures, values, and interaction patterns in societies worldwide. The results show that digital technology contributes significantly to increased social participation, economic empowerment, and equitable access to information. However, on the other hand, challenges arise in the form of a digital divide between urban and rural communities that can deepen social inequality. In the context of development sociology, digitalization is not only viewed as a technological process, but also as a social phenomenon that influences the dynamics of community life. Therefore, digital-based development must be directed inclusively so that all levels of society receive equal benefits. The government, educational institutions, and the community need to synergize in strengthening digital literacy and maintaining socio-cultural values ​​amidst the current of technological globalization. With a fair and participatory approach, digitalization can be an important means of strengthening social solidarity and realizing shared prosperity.

This study discusses the role of Christian ethics in shaping attitudes towards abortion in Indonesia, which has led to moral, social, and legal debates. The main issues examined are how the biblical view and Christian ethical teachings assess the act of abortion and how the attitude of the church and believers in responding to this phenomenon. The aim of this study is to understand theologically and ethically the position of the Christian faith on abortion, while offering a compassionate pastoral approach to women facing such moral dilemmas. The research method used is descriptive qualitative method, by examining various theological, social, and legal sources to describe in depth the views of Christian ethics on abortion. The results showed that in the view of Christian ethics, human life is a holy gift of God from the womb, so abortion is considered contrary to his will. However, the church and believers are called not only to reject abortion in a normative way, but also to provide mentoring, moral education, and spiritual support for those affected. This study confirms the importance of balance between truth and love in dealing with the issue of abortion as a concrete manifestation of the application of Christian ethics in society.

This study aims to determine the extent to which certain profitability ratios, such as ROA and ROE, influence bank health, moderating these variables using Good Corporate Governance reports. A quantitative approach is used in this study, and secondary data from previous years are required for testing, sourced from PT. BPR BKK Purwodadi's report data. These findings demonstrate that companies with high profitability have incentives to maintain bank health, as this reflects effective operational and managerial performance. Furthermore, organizations with good corporate governance (GCG) generally have greater resources and a robust organizational structure, providing them with more opportunities to maximize performance. This study is expected to provide new perspectives on bank health maintenance practices, particularly for business entities in the banking sector. Particularly in the strategically significant banking industry, the results of this study are crucial for authorities such as the Financial Services Authority (OJK) to understand the relationship between corporate profitability, good corporate governance (GCG), and bank health. This understanding helps in developing more appropriate policies to maintain economic stability and financial fairness. The emphasis on business entities in the regional government-owned banking sector (Perseroda) during 2020 to 2024, a dynamic period with economic fluctuations, banking policy transformations, and major geopolitical challenges, distinguishes this study.

This study explores how resource-constrained small and medium-sized enterprises (SMEs) in Indonesia’s advertising sector adapt digital transformation strategies to achieve sustainable development. Using the case of Roxy Maharewa, an SME in Makassar–Gowa, the research examines strategic trade-offs between investing in advanced digital platforms and operationally transformative physical assets. Guided by the Resource-Based View, Strategic Trade-off Theory, and Contingency Theory, this qualitative case study employs semi-structured interviews with key decision-makers. Findings reveal that prioritizing high-capacity production equipment eliminated structural cost disadvantages from outsourced printing, enabling twice to fourth times potential profit margin gains and strengthening market competitiveness. Rather than adopting a fully digital-first approach, the firm employed a hybrid strategy leveraging low-cost digital tools for internal efficiency while maintaining offline relationship management to align with client preferences and infrastructural realities. This asset-led hybrid model demonstrates how SMEs in emerging markets can integrate selective digital adoption with tangible investments to achieve both rapid returns and long-term sustainability. The paper contributes to the discourse on digital transformation by providing a context-sensitive perspective for policymakers and practitioners, emphasizing that in heterogeneous digital readiness environments, blended strategies can deliver superior economic and social.

This research aims to analyze the alignment of Bank Jago’s digital banking innovations with the Sustainable Development Goals (SDGs) during the 2022–2024 period. The method used is a qualitative descriptive analysis with a document study approach, which includes the Annual Report, Integrated Report, and Sustainability Report of Bank Jago over the past three years. The results of the study indicate that Bank Jago’s digital innovations are aligned with the five main dimensions of the SDGs: economic, social, governance, environmental, and partnership. From the economic perspective, digitalization has enhanced efficiency and financial performance through the growth of third-party funds and the expansion of access to digital services. In the social dimension, financial literacy programs, MSME financing, and digital zakat initiatives have strengthened financial inclusion among communities. The governance and environmental aspects demonstrate a commitment to transparency, energy efficiency, and green banking practices. Meanwhile, collaborations with fintech ecosystems and social institutions have reinforced sustainable partnerships. Overall, Bank Jago has implemented a digital transformation strategy aligned with the principles of Strategic Fit and Value Co-Creation, making digital innovation not only an instrument of economic growth but also a means to achieve sustainable development in Indonesia’s banking sector.

This study explores the intersection of Artificial Intelligence (AI), agriculture, and decolonial philosophy, emphasizing the role of local knowledge as the foundation for sustainable agricultural technology in Indonesia. The research investigates how AI can be developed not as a tool of technological domination but as a dialogical partner that recognizes the epistemic value of indigenous wisdom. Using a mixed-method approach, the study combines algorithmic experiments applying lightweight Convolutional Neural Networks (CNN) with Explainable AI (XAI) methods such as SHAP and LIME with participatory interviews involving farmers in Bima District. Empirical findings show that models integrated with localized visualization and community-based interpretability improved user trust by 84% and reduced computational energy by 28% without compromising accuracy. More importantly, the interaction between AI and farmers revealed a form of epistemic integration where algorithmic logic aligns with traditional indicators, such as soil texture, humidity, and seasonal signs known to local farmers. Philosophically, this research asserts that sustainable AI should emerge from ecological and cultural contexts rather than imposing external frameworks. In the decolonial sense, it positions local farmers not as passive users but as active epistemic agents shaping the meaning of technology. Thus, AI becomes not only a technical instrument but a site of ethical and epistemic liberation that reaffirms human responsibility toward knowledge, culture, and the earth.