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Faith is often understood as a personal and spiritual relationship with God; however, in Catholic theology, faith also possesses an inherent social and political dimension. This study examines the relationship between Christian faith and citizenship through a theological reflection on the political participation of Catholics in Indonesia. The research aims to demonstrate that faith and political engagement are not separate spheres but mutually enriching dimensions of the Christian vocation to promote justice, solidarity, and the common good. Employing a qualitative method with a literature review approach, this study analyzes biblical foundations, the teachings of the Second Vatican Council, and the Church’s social doctrine, alongside contemporary discussions on political participation. The findings indicate that political participation can be understood as a concrete expression of faith and moral responsibility, particularly through civic engagement, political education, advocacy, and social involvement. Nevertheless, many Catholics remain passive due to negative perceptions of politics, corruption, and a lack of political formation. The study also highlights the importance of maintaining the Church’s moral autonomy while encouraging lay participation in practical politics. In the Indonesian context, the principle “100% Catholic, 100% Indonesian” reflects an integrated identity in which religious commitment strengthens civic responsibility. Ultimately, this research affirms that authentic faith necessarily leads to active citizenship, where Catholics contribute prophetically and ethically to the transformation of society and the realization of the common good.

This study aims to analyze the financial performance of the East Java Provincial Government based on the Budget Realization Report (LRA) for the 2022–2024 period. This study is important to assess the effectiveness of revenue achievement and the efficiency of regional expenditure management. The research method used is quantitative descriptive with secondary data in the form of Budget Realization Reports obtained through documentation techniques. Data analysis was performed using financial ratio analysis, namely effectiveness and efficiency ratios. The results show that the revenue performance of the East Java Provincial Government is in the highly effective category, as reflected in the realization of revenue that was able to reach and even exceed the budget target. However, regional expenditure performance is still considered inefficient because the realization of expenditure is close to the set budget. The conclusion of this study shows that even though revenue optimization has been achieved, the local government still needs to improve expenditure control so that regional financial management becomes more efficient in the future.

Regional government financial performance is a strategic indicator for assessing the success of regional autonomy implementation, particularly in managing public finances in an effective, efficient, transparent, and accountable manner. This study aims to analyze the financial performance of the Government of West Nusa Tenggara Province (NTB) during the 2018–2022 period using a regional financial ratio analysis approach. The research employs a descriptive quantitative method utilizing secondary data obtained from the Budget Realization Reports (LRA) and the Regional Government Financial Statements (LKPD) that have been audited by the Audit Board of the Republic of Indonesia (BPK). The analysis is conducted by calculating regional financial ratios, including the financial independence ratio, the effectiveness ratio of Regional Original Revenue (PAD), the efficiency ratio of regional finances, the activity ratio (expenditure harmony), and the revenue growth ratio. The results indicate that the financial performance of the Government of West Nusa Tenggara Province has generally improved. The regional financial independence ratio falls within the participatory category with an average value of 57.81%, reflecting a gradual reduction in dependence on central government transfer revenues, particularly in 2022. The effectiveness ratio of PAD is categorized as moderately effective, with an average of 92.84%, although it fluctuates due to increases in revenue targets that were not fully matched by actual revenue realization. The regional financial efficiency ratio consistently remains in the efficient category, indicating the local government’s ability to control expenditures relative to revenues. Furthermore, the activity ratio analysis shows a shift in expenditure composition from operating expenditure toward capital expenditure, indicating an increased orientation toward development and long-term investment. The growth ratio reveals a significant increase in PAD in 2022, accompanied by a decline in transfer revenue growth.

This study aims to measure the financial performance of the Government of West Java Province during the 2020–2024 period based on the analysis of the audited Budget Realization Reports. The research uses a descriptive quantitative approach with secondary data obtained from the Regional Financial Statements. Financial performance is measured through several ratios, namely the effectiveness ratio of Regional Original Revenue, regional financial efficiency ratio, regional financial independence ratio, and expenditure harmony ratio. The results show that the effectiveness of Regional Original Revenue fluctuated, with effective performance only in 2022 and 2024, while in other years it was categorized as ineffective. The efficiency ratio also indicated inconsistency, where inefficiency occurred in 2020, 2021, and 2023, and efficiency was achieved in 2022 and 2024. The regional financial independence ratio showed a relatively high level, reflecting low dependence on central government transfers, although there was a slight decline in 2023–2024. The expenditure harmony ratio indicated that budget allocation was still dominated by operational expenditure compared to capital expenditure. The findings imply the need for improving revenue optimization and more balanced expenditure allocation to support sustainable regional development.

This research seeks to examine the influence of taxpayer knowledge, taxpayer awareness, and tax sanctions on the compliance of motor vehicle taxpayers in Boyolali Regency. Motor vehicle tax constitutes a significant component of regional original revenue; however, the level of revenue realization has not yet fully met the established targets, indicating the presence of compliance-related challenges. The study adopts a quantitative explanatory design. Primary data were obtained by distributing questionnaires to 100 motor vehicle taxpayers registered at the Boyolali Samsat Office, with respondents selected through accidental sampling based on the Slovin formula. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, following preliminary tests of validity, reliability, and classical assumptions. The findings demonstrate that taxpayer knowledge and taxpayer awareness exert a positive and statistically significant effect on motor vehicle taxpayer compliance. In addition, tax sanctions are also shown to have a positive and significant impact and represent the most dominant factor influencing compliance. These results are consistent with Attribution Theory and the Theory of Planned Behavior, which highlight the importance of both internal and external determinants in shaping taxpayer compliance behavior. This study is expected to provide empirical support for research on regional tax compliance and offer practical insights for local governments in developing strategies to improve motor vehicle tax compliance.

Deforestation and forest fires in Indonesia are ecological problems that have a wide impact on the environment, public health, and sustainable development. Various countermeasures through positive legal instruments have been made, but they still face limitations because they tend to be formalistic and do not touch the ethical dimension. In the context of religious communities, religious values have strategic potential as a source of public ethics in preserving the environment. This study aims to analyze the reconstruction of maqāṣid al-syarī'ah in the management of deforestation and forest fires in Indonesia through the perspective of ḥifẓ al-bī'ah as an Islamic ecological ethics. This research uses a qualitative approach with the type of library research. Normative-philosophical and conceptual approaches are used to examine the sources of Islamic law, classical and contemporary maqāṣid al-syarī'ah thought, and Islamic environmental ethics literature relevant to the issue of deforestation. The data was analyzed descriptive-analytically to relate the concept of maqāṣid al-syarī'ah to the reality of the environmental crisis in Indonesia. The results of the study show that the crisis of deforestation and forest fires is not only a legal and policy issue, but also reflects an ethical crisis in the relationship between humans and nature. The reconstruction of maqāṣid al-shari'ah through the strengthening of the concept of ḥifẓ al-bī'ah emphasizes that environmental protection is a fundamental prerequisite for the realization of other shari'a goals. Thus, ḥifẓ al-bī'ah can be positioned as a relevant framework of Islamic ecological ethics to strengthen the fight against deforestation and forest fires in Indonesia and support sustainable development.

This study reinterprets Kakawin Panca Dharma through Carl Gustav Jung’s analytical psychology, viewing kalepasan (liberation) as a symbolic manifestation of the poet’s (kawi’s) inner transformation through the process of individuation. While previous studies have treated Kakawin Panca Dharma as a theological or ethical text, this paper argues that the discourse of kalepasan reflects archetypal structures of the psyche—shadow, anima, and Self—within the creative process of the kawi-wiku. Through a qualitative hermeneutic method integrating philological reading and Jungian symbolic interpretation, this research uncovers how motifs of silence (sunya), detachment (putus), and purification (wimala) embody stages of psychological transformation. The findings reveal that Kakawin Panca Dharma serves as a “temple of language,” where poetic creation functions as an act of active imagination, integrating conscious and unconscious dimensions of the self. Liberation thus signifies not only spiritual transcendence but psychological wholeness—the realization of the Self archetype.  

Unequal access to population administration services remains a persistent governance challenge in archipelagic and geographically constrained areas, where spatial dispersion, limited connectivity, and high mobility costs systematically hinder citizens’ ability to obtain legal identity documents. In island regions, weak sea transportation networks, weather-dependent travel, and long distances to administrative centers reduce the feasibility of conventional, office-based service delivery, producing administrative exclusion that undermines equal citizenship. These barriers also intersect with socio-administrative realities, including the prevalence of unregistered marriages (nikah sirri), which constrains civil registration processes and delays the formal recognition of marital status and household composition within population administration systems. Against this backdrop, this review article aims to synthesize reputable scholarly literature on pelayanan jemput bola (mobile/outreach public services) as a policy strategy to advance service inclusivity and administrative justice in population administration, particularly for geographically marginalized communities. Methodologically, the article employs a thematic–conceptual literature review, systematically identifying and analyzing peer-reviewed journal articles and conference proceedings published primarily within the last five to ten years across recognized academic databases. The synthesis identifies key rationales and conceptualizations of outreach services, maps major implementation models (mobile units, community-based outreach, integrated one-stop outreach, and hybrid outreach–digital arrangements), and consolidates recurrent success factors, including local state capacity, inter-actor coordination, frontline discretion, and policy support. It also highlights persistent challenges such as logistical uncertainty, resource constraints, uneven digital readiness, and governance fragmentation across island territories. The article concludes that mobile/outreach population administration services can substantially improve equitable access to legal identity and strengthen civil rights realization in archipelagic contexts, but only when embedded in capacity-building and geography-sensitive governance arrangements. By integrating fragmented strands of scholarship, the review offers a conceptually grounded framework and policy-relevant implications for designing sustainable and just population administration reforms in island regions.

Character-based Islamic education plays a crucial role in shaping environmental awareness and behavior in schools. This study aims to analyze the role of character-based Islamic education in shaping environmental behavior and supporting the realization of Green Schools. The research approach uses a literature review method with content analysis techniques. An analysis of 17 scientific literature, consisting of books and articles from national and international journals published between 2022 and 2025, focused on the integration of Islamic values into Islamic Religious Education (ISE), the process of character internalization, and ecological practices in the school environment. The results indicate that the values of trustworthiness, responsibility, simplicity, and the concept of khalifah fil The environment is the main foundation for fostering students' ecological awareness. The integration of religious beliefs, morals, and Islamic jurisprudence with environmental issues can transform religious values into concrete actions through habituation and exemplary behavior by educators. Changes in student behavior are reflected in habits of maintaining cleanliness, managing waste, and sustainably caring for the school environment. Character-based Islamic education also contributes to building an environmentally friendly school culture and strengthening synergy between schools and the community. This study confirms that character-based Islamic education is relevant as a moral and spiritual approach to addressing the challenges of the environmental crisis. The Green School model based on Islamic values has the potential to become a strategic alternative in developing sustainable education.

This study examines the interaction between word order, focus, and prosody in Indonesian and English within the framework of the syntax–prosody interface. While previous studies have largely focused on Indo-European languages, limited attention has been given to how these components interact in typologically distinct languages such as Indonesian. To address this gap, the study employs a mixed-method design combining corpus-based analysis and experimental approaches, including production and perception tasks. The corpus data reveal that English predominantly relies on prosodic marking to signal focus, whereas Indonesian demonstrates greater flexibility in word order, using syntactic fronting alongside prosodic cues. Experimental results further show that pitch (F0) is a stronger predictor of focus interpretation in English, whereas in Indonesian, a more distributed system involving both syntactic and prosodic features is observed. Statistical analyses, including linear mixed-effects models, confirm that language type, focus position, and prosodic parameters significantly influence focus interpretation. The findings contribute to the theoretical development of the syntax–prosody interface by demonstrating that focus realization is shaped by language-specific constraints while still reflecting universal principles of information structure. Methodologically, the study highlights the effectiveness of integrating corpus and experimental data in cross-linguistic research. These results provide new insights into typological variation in focus marking and offer a more comprehensive understanding of how syntax and prosody interact in natural language.

This research aimed to evaluate the implemention of the self assessment system in the collection of taxes on certain goods and services no food and/or beverages (restaurant tax) in increasing local revenue in Sikka Regency. This research was based on the fact that the realization of restaurant tax revenue has not yet been optimal, which was caused by dishonesty amomg taxpayers in reporting their sales turnover. The research method used in techniques including interviews, observation, and document studies. The results of this research indicated that the evaluation of the implemention of the self assessment system in the collection of taxes on certain goods and services on food and/or beverages (restaurant tas) in creasing local revenue has been carried out following the provisions of the applicable regional regulations but has not yet been fully optimal. This was due to the challenges and constraints faced by the Regional Revenue Agency in collecting restaurant taxes. The challenges encountered include dishonesty among taxpayers in reporting their sales turnover, while the constraints include the low level of  awareness and understanding of taxpayers regarding procedures for self-calculation, reporting, and payment. However, the Regional Revenur Agency has undertaken various efforts or strategies to increase restaurant tax revenue in Sikka Regency, such as conducting spot checks, implementing education and socialization programs, utilizing and installing technological tools such as M-Pos, and enforcing strict supervision to improve restaurant tax revenue targets and enchance local revenue in Sikka Regency, so that more optimal targets can be achievied

Land and Building Tax for Rural and Urban Areas (PBB-P2) is one of the sources of Regional Original Revenue that has a strategic role in supporting regional development financing. However, the optimization of PBB-P2 revenue still faced various problems, especially related to the inaccuracy of tax object and subject data. This study aimed to analyze the optimization of PBB-P2 revenue through the implementation of verification and validation in increasing PAD at the regional Revenue Agency (BAPENDA) of Sikka Regency. The research method used was a qualitative approach with data collection techniques through interviews, observations, and documentation.                 The results showed that the implementation of verification and validation of PBB-P2 data was able to improve the accuracy of the tax database, refine the determination of the Tax Object Sales Value, and reduce data discrepancies between the system and field conditions. These efforts had a positive impact on increasing the realization of PBB-P2 revenue and its contribution to PAD of Sikka Regency. Nevertheless, the implementation of verification and validation still faced several obstacles, such as limited human resources, suboptimal utilization of information technology, and low awareness among some taxpayers. Therefore, strengthening the data collection system, increasing the capacity of apparatus, and enhancing inter-agency synergy were required to optimize PBB-P2 revenue sustainably.

The tourism sector is a startegic domain with significant pontential to augment Local Own-Source Revenue (PAD) through the collection of tourism levies. However, the realization of this potential is often impeded by various implementation challenges. This study aims to evaluate the effectiveness of tourism levy revenue in enhancing the PAD of Sikka Regency. Employinng a descriptive qualitative methodology, data were collected through observation, documentation, and in-depth interviews. The findings reveal that while the implementation of tourism levies is underpinned by a clear legal framework and orderly administrative mechanisms for collection, recording, and reporting, the revenue realization remains suboptimal. This is evidenced by the achievement of only 47% of the designated target. Kiosk fees at the Snack and Souvenir Center emerged as the primary revenue contributor, whereas other levies, such as parking and recreation venue fees, contributed nothing due to a critical lack of on-site management personnel. This condition indicates that deficiencies in management and supervision are the principal obstacles to optimizing tourism levy revenue. Therefore, concerted efforts are imperative, including restructuring the collection system, appointing dedicated field managers, and fostering collaboration with third parties. These measures are crucial to harness the full potential of tourism levies and substantially support the growth of Sikka Regency’s Local Own-Source Revenue.

Guidance on the use of digital technology is needed to produce relevant, effective, and efficient financial reports. The mentoring method is carried out in several stages. The first stage is the initial stage through observation, compiling mentoring materials, and preparing facilities and infrastructure. Second, the implementation stage involves socialization and direct practice in the form of training on the use of website-based applications, starting from recording daily transactions to creating more structured financial reports. This activity is motivated by the importance of transparent, accountable, and efficient financial governance in religious institutions, particularly Rumah Tahfidz. Through this training, managers and administrative staff will be trained to create a digital financial reporting system using a web-based platform that is easy to access and use. The expected results of this activity are the realization of a transparent and efficient web-based financial reporting system, increased digital competence of Rumah Tahfidz managers, and growing awareness of the importance of digitalization in the management of religious institutions. The transaction recording process becomes more structured, efficient, and can be done in real time, thus enabling more accurate and up-to-date financial monitoring.

Palgunadi Selatan Village, RT 07/RW 05, Bulu Lor Subdistrict, North Semarang, possesses distinctive local potential in the form of community-based grape cultivation. However, this potential has not yet been systematically integrated into spatial and environmental planning at the neighborhood scale. This community service program aims to identify local potential and environmental constraints, formulate a design concept for a grape-based thematic village, and strengthen collaboration between residents, universities, and local stakeholders. The implementation method employs field observation, identification of potential and problems, environmental analysis, participatory discussions with the  community, and formulation of a spatial design concept. The results of the program are presented in the form of a conceptual design for the Grape-Based Thematic Village along Palgunadi Selatan Street, which includes gateway elements, pedestrian pathways, communal seating areas, pergola systems for grape cultivation, neighborhood bridges, vertical planting systems, and security posts. This design concept enhances environmental quality, strengthens the visual identity of the neighborhood, and creates opportunities for community-based economic activities and educational tourism. Furthermore, the program contributes to increased community awareness and participation in environmentally responsive and locally based neighborhood development, supporting the realization of a more organized, attractive, productive, and sustainable urban settlement.

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

This study aims to assess the financial performance of the Sukoharjo Regency Government during the 2023-2024 period by employing cash flow statements as the primary analytical tool. Cash flow statements are considered essential as they provide a clear picture of liquidity conditions and the actual capacity of local governments to manage cash inflows and outflows. This research applies a descriptive quantitative approach using secondary data obtained from audited Budget Realization Reports and Cash Flow Statements. Financial performance is evaluated through revenue effectiveness ratios and expenditure efficiency ratios as key indicators of fiscal management. The results indicate that regional revenue realization consistently exceeded the established targets throughout the study period, placing revenue performance in the very effective category. This finding reflects the local government’s ability to maximize revenue potential during the post-pandemic economic recovery phase. However, the analysis of expenditure efficiency reveals that spending management has not yet reached an optimal level, as expenditure realization remained close to the allocated budget limits. These findings demonstrate that strong revenue performance does not necessarily correspond with efficient expenditure control. Consequently, local government financial performance should be evaluated comprehensively by integrating both revenue effectiveness and expenditure efficiency perspectives. This study contributes empirically to public sector accounting literature and offers practical insights for policymakers to strengthen budget control mechanisms and promote sustainable financial management at the regional level.    

The right to health is a fundamental human right that remains inherent to prisoners. This study aims to examine the legal protection of prisoners' right to health care as regulated in Law Number 22 of 2022 on Corrections, as well as its implementation in correctional institutions. The research uses a normative juridical method with statutory and conceptual approaches. The findings show that Law Number 22 of 2022 formally guarantees prisoners' access to health services, including mental health care and special protection for vulnerable groups such as women, the elderly, and persons with disabilities. Key provisions in Articles 10, 11, 12, and 14 establish the state's obligation to provide adequate health services equivalent to community standards. However, in practice, the realization of this right faces several obstacles including: (1) overcapacity of correctional facilities exceeding 180% of ideal capacity, (2) limited medical personnel with many institutions lacking permanent doctors, (3) inadequate health facilities and medicine supplies, (4) complicated referral procedures causing delays in emergency treatment, and (5) insufficient budget allocation. Strengthening technical regulations, improving infrastructure, enhancing cross-sectoral collaboration, and implementing effective oversight mechanisms are essential to ensure effective protection of prisoners' health rights as mandated by the constitution and international human rights standards.

Investment is one of the key drivers of national economic growth as it contributes to capital formation, job creation, and the expansion of production capacity. However, investment realization is dynamic and inherently uncertain, influenced by both domestic and global economic conditions. This study aims to analyze the probability of investment growth in Indonesia based on investment realization data for the first quarter of 2025. The research employs a quantitative approach using descriptive statistical analysis and probability analysis. The data used are secondary data obtained from official publications of the Investment Coordinating Board (BKPM), including national investment realization, Domestic Investment (PMDN), Foreign Direct Investment (FDI/PMA), and regional distribution of investment. The results indicate that investment realization in the first quarter of 2025 reached Rp465.2 trillion, equivalent to 24.4% of the national investment target for 2025. Investment probability is relatively balanced between PMDN and PMA, as well as between Java and non-Java regions, reflecting a stable investment climate and early progress in regional development equity. Overall, the probability of investment growth in Indonesia in 2025 remains favorable; however, achieving the annual investment target largely depends on the consistency of investment realization and the effectiveness of government policies in the subsequent quarters.

A land certificate serves as the strongest form of ownership evidence; however, conflicts over physical possession frequently occur, leading to legal uncertainty. This study examines the legal protection afforded to legitimate owners of land certificates whose land is unlawfully possessed by third parties. The 1945 Constitution of the Republic of Indonesia guarantees and protects the rights of Indonesian citizens, including their rights to acquire, own, and enjoy land ownership. The research employs a normative juridical method by analyzing relevant laws and regulations, such as the Basic Agrarian Law Number 5 of 1960 and Government Regulation Number 24 of 1997 concerning Land Registration. The data sources used in this study consist of both primary and secondary materials. The main issues addressed include the form of legal protection available to land certificate holders whose land is unlawfully controlled by third parties, and the legal remedies that may be pursued by the rightful owners to reclaim their rights. The findings indicate that legal protection for land certificate holders can be implemented through both preventive and repressive measures. Preventive protection is achieved through a land registration system that ensures legal certainty, while repressive protection is pursued through dispute resolution mechanisms in court. These mechanisms are expected to safeguard the rights of landowners and ensure the realization of legal certainty in a fair and equitable manner.