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The diversity of Indonesian society, which consists of various ethnic groups, religions, cultures, and races, represents a great potential for the creation of a harmonious social life. However, the reality shows that intolerance and narrow fanaticism still often arise and even begin to influence students in the educational environment. This has the potential to create social conflicts and damage the nation's character in the future. This study aims to examine the role of education in shaping students to avoid fanatic behavior and social conflicts. The research method used is descriptive qualitative with data collection techniques through relevant literature studies. The results of the study show that schools have a strategic role in instilling values of tolerance, inclusive attitudes, and religious moderation through learning, teacher role models, and a school culture that respects diversity. In addition, synergy between schools, families, and communities is needed to create an educational environment that is conducive to the development of students' character. Through the implementation of multicultural education and the strengthening of national values on a sustainable basis, students are expected to become a generation with strong character, tolerant, and able to live peacefully alongside others in a pluralistic society.

The development of information technology has produced a significant transformation in election administration mechanisms, including within the City of Palangka Raya. The digitalization of various services and information systems requires the General Elections Commission (KPU) to enhance transparency while simultaneously ensuring the security of voter data and election results. This study aims to examine the key challenges faced by the Palangka Raya KPU in balancing the need for information openness with data protection in the digital era. The research employs a qualitative descriptive method through literature review, direct observation, and structured interviews with KPU staff, election supervisors, and relevant stakeholders. The findings indicate that digitalization improves the effectiveness of public information dissemination, including through the use of Sidalih and Sirekap, yet it also introduces vulnerabilities such as potential voter data breaches, cyberattacks, and the spread of disinformation through social media. Moreover, limitations in human resources with technological expertise serve as constraints in optimizing digital security. Conversely, the implementation of data security standards and improvements in voter digital literacy contribute to strengthening public trust in the election process. Thus, the Palangka Raya KPU needs to reinforce cybersecurity infrastructure, enhance internal technical capacity, and broaden public education programs to safeguard electoral integrity amid increasing transparency demands and digital risks. Collaboration among government, academia, and the community is a strategic element in maintaining the quality of democracy in the digital era.

This study aims to evaluate the effects of profitability, leverage, liquidity, and cash-flow shocks on the financial distress of companies in the hotel, restaurant, and tourism subsector listed on the Indonesia Stock Exchange during the period 2021 to 2024. The research approach employed is quantitative, using logistic regression analysis. The data analyzed are secondary data obtained from the annual financial statements of the respective companies. The results of the study indicate that, simultaneously, the four independent variables significantly influence financial distress. However, based on partial testing, each variable, namely Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and cash flow shock, does not show a significant relationship with financial distress. These findings imply that the risk of financial distress in this industry cannot be explained solely through a single financial indicator; instead, a more holistic approach is required. This study provides essential contributions to both management and investors in assessing companies' financial condition and formulating appropriate strategic decisions.

This study aims to gain an in-depth understanding of the influence of user experience and e-service quality on user satisfaction with the MyTelkomsel mobile application. This research was conducted using a descriptive qualitative method along with data collection techniques in the form of semi-structured interviews and direct observation of active users of the MyTelkomsel application in the city of Medan. Data was obtained from 10 informants selected using purposive sampling techniques, supported by documentation of user interactions with the application. The results of the study indicate that ease of navigation, informative interface display, application response speed, and service feature reliability are the main factors that shape user satisfaction. Users tend to feel satisfied when the application is able to provide a comfortable, efficient, and responsive user experience that meets their needs. The findings of this study are expected to provide strategic input for Telkomsel in improving user experience and service quality as an effort to strengthen customer satisfaction and loyalty.

This study examines the strategic role of Islamic banking in expanding financial inclusion and alleviating poverty in Indonesia. Using a qualitative literature review methodology, this research analyzes academic literature, regulations, and official reports to identify the contributions, challenges, and optimization strategies of Islamic banking. Findings indicate that Islamic banking provides financing alternatives aligned with Islamic values through products such as mudharabah, musyarakah, and murabahah, enabling low-income communities to access capital without interest burdens. The management of Islamic social funds including zakat, infaq, sadaqah, and waqf strengthens social capital for micro-enterprise empowerment. However, significant barriers exist, including low Islamic financial literacy, limited access in remote areas, and suboptimal regulations. This study recommends enhancing financial literacy, developing technology-based inclusive products, strengthening supportive regulations, and fostering multi-stakeholder collaboration to optimize the role of Islamic banking as an instrument for inclusive and equitable economic development in Indonesia. The research contributes to the theoretical understanding of Islamic banking's potential in addressing financial exclusion and poverty while providing practical insights for policymakers and banking institutions.

Higher education institutions are experiencing accelerated transformation driven by global competition, technological advancements, and shifting learner expectations. In this context, Internal Quality Assurance Cells (IQACs) serve a strategic role in enhancing teaching quality, strengthening learning processes, and ensuring curriculum relevance through the implementation of Outcome-Based Education (OBE) and pedagogical innovation. This study employs qualitative content analysis by synthesizing theoretical frameworks and recent empirical literature to develop an integrated model of IQAC-led academic transformation. The analysis highlights three key mechanisms: curriculum intelligence systems, pedagogical innovation ecosystems, and comprehensive faculty empowerment. Findings indicate that effective IQACs function not merely as compliance bodies but as catalysts of academic excellence by aligning curriculum with industry needs, fostering continuous faculty development, and promoting technology-enhanced learning and learning analytics. Moreover, phased OBE implementation—comprising capacity building, curriculum redesign, instructional support, and continuous evaluation—significantly strengthens learning outcomes and cultivates reflective academic culture. The proposed framework underscores the interconnected role of curriculum, pedagogy, and faculty capabilities as foundations for institutional excellence. Ultimately, the study affirms that IQACs’ strategic leadership in embedding OBE, leveraging educational technologies, and empowering faculty positions them as pivotal agents in driving sustainable educational transformation.

Artificial intelligence (AI) is currently a rapidly developing technology in all fields, particularly in finance and the military. This study aims to examine the application of Artificial Intelligence (AI) technology to support financial report analysis and internal control within Indonesian Navy (TNI AL) work units. Along with the development of information technology, AI has the potential to provide innovative solutions to improve efficiency, accuracy, and transparency in state financial management, particularly in a military environment that demands high accountability. The research method used was descriptive qualitative with a case study approach in several work units within the Indonesian Navy. Data were obtained through interviews, observations, and a review of relevant documents and literature. The results indicate that the use of AI, such as machine learning and data analytics, can identify unusual financial transaction patterns, predict potential irregularities, and improve the effectiveness of internal oversight. However, the implementation of this technology still faces challenges, such as limited digital infrastructure, the need for human resource training, and the need for policies that support sustainable digital transformation. This study recommends the gradual and strategic integration of AI as part of the reform of the Indonesian Navy's financial management system.

Indonesia’s projected demographic bonus around 2045 must be harnessed as an advantage rather than becoming a burden. This potential benefit is highly dependent on the quality of human resources prepared from the present time. One of the key national programs in this regard is embodied in the vision of Indonesia Emas 2045. An interesting phenomenon can be observed in Cibeber District, Cilegon City, where the prevalence of stunting was once relatively high. This issue warrants serious attention as it directly affects children’s physical growth and cognitive development.This study analyzes strategies for ensuring adequate nutritional fulfillment as an effort to improve the quality of the golden generation. By employing SWOT analysis, several strategic alternatives were identified, including SO (strength–opportunity), WO (weakness–opportunity), ST (strength–threat), and WT (weakness–threat) strategies. The most critical recommendation highlights the importance of cross-sectoral collaboration and participatory involvement of all stakeholders.

This study aims to explore the implementation of Standard Operating Procedures for immigration services at TPI Tanjung Priok Port and examine its impact on service effectiveness in Indonesia's maritime sector. The research employed a qualitative approach to analyse the gap between formal SOP guidelines and on-the-ground practices, examining internal and external factors, including resource limitations, technological constraints, and inter-agency coordination issues. The findings reveal significant disparities that lead to both positive and negative discretion amongst frontline Immigration officers, influencing service consistency, efficiency, and transparency. Negative discretion results in procedural deviations that compromise reliability and potentially foster corruption, delays, and inefficiencies. In contrast, positive discretion emerges as adaptive responses indicating weaknesses in SOP design or infrastructure. The study concludes that enhancing frontline officers' competence, motivation, and accountability is essential for achieving desired outcomes, whilst integrating technological solutions such as digital documentation and real-time monitoring is vital for streamlined, transparent, and accountable procedures. Improving SOP adherence, coupled with better resource allocation and inter-institutional cooperation, can significantly reduce vessel turnaround times, lower logistics costs, and bolster maritime competitiveness. The research advocates for dedicated training programmes, supervisory systems, and technological innovations to ensure SOP compliance, minimise discretion-driven deviations, and promote accountability, thereby optimising maritime service delivery and supporting Indonesia's strategic maritime development objectives.

Village entrepreneurship is an initiative designed to stimulate regional economic growth by accelerating the development of rural areas, which have long been perceived as slow, less productive, and lagging behind urban centers. The creation of entrepreneurial villages offers a concrete strategy to enhance community productivity because it encourages all components of the village government, residents, and local institutions to participate in structured and collaborative entrepreneurial activities. Such villages are expected to generate new economic opportunities, strengthen local industries, and increase community independence. However, initial observations from this Community Service program show that partner villages still face significant barriers, including limited land area, geographical remoteness, and inadequate human and natural resources. Many peripheral villages have not yet utilized digital technology effectively, making it difficult to expand markets or access broader economic networks. In addition, challenges related to financial access, limited talent development, socio-cultural constraints, and weak market infrastructure continue to hinder economic progress. These conditions demonstrate the urgent need for strategic assistance, capacity-building programs, and stronger support systems to help villages transform into sustainable entrepreneurial ecosystems capable of contributing to long-term regional development.

The development of smart cities has become a strategic priority for local governments seeking to enhance citizens’ quality of life, strengthen sustainable development, and improve public space management. Kambang Iwak Park in Palembang represents one of the city’s major urban green spaces that has undergone significant revitalization and serves as a case study for smart city implementation in public areas. This study analyzes the application of Cohen’s six smart city dimensions—Smart People, Smart Living, Smart Government, Smart Economy, Smart Mobility, and Smart Environment—and their relationship with Carmona’s six urban design dimensions. This qualitative–descriptive research utilizes visual observations, historical data, and facility documentation extracted from the provided presentation. The findings indicate that Kambang Iwak Park effectively integrates several smart city dimensions, particularly Smart Living, Smart Environment, and Smart Mobility. Nonetheless, issues such as irregular parking, insufficient smart services, and poorly organized street vendors remain challenges. The study concludes that integrating smart city principles with urban design concepts enhances public space quality and supports sustainable urban development in Palembang.

This study examines the SWOT analysis in facing the business competition of motorcycle sales at PT. Tunas Honda Rantepao. The purpose of this research is to understand the internal and external conditions of the company and how strategies can be applied to address the existing challenges. The research method used is qualitative, with data collection through interviews and documentation. Data analysis techniques are carried out through data collection, data reduction, and data presentation steps. The results of the study indicate that the rapid advancement of technology poses a challenge for PT. Tunas Honda Rantepao, forcing this motorcycle dealer to continually innovate in its marketing strategy. Based on the analysis of the company's internal and external conditions, a SWOT analysis was conducted to evaluate the strengths, weaknesses, opportunities, and threats faced. From this analysis, various strategic alternatives were identified that can be applied to improve performance and competitiveness of PT. Tunas Honda Rantepao in the motorcycle market, both in terms of utilizing technology, improving service quality, and developing more effective marketing.

Islamic boarding schools (pesantren) play a strategic role in shaping the character and noble character of the younger generation amidst the increasingly sophisticated currents of modernization and digital challenges. This study aims to examine the process of character formation of students' noble character through habituation of attitudes at the Muhammadiyah Ibnu Juraimi PPTQ, as well as to understand the strategies, challenges, and roles of various parties in supporting this character development. The research method used is a qualitative approach with a case study type, through participatory observation, in-depth interviews, and documentation. The results of the study indicate that habituation of attitudes is the main strategy, which is realized through teacher role models, enforcement of discipline, routine worship such as qiyamullail, sunnah fasting, recitation of the Qur'an, and social habits such as respect and the use of Islamic greetings. The main challenges in implementing guidance are differences in student backgrounds, the motivation of administrators who still lack awareness in guiding children, and the negative influence of gadgets. Efforts to resolve this are carried out by limiting gadget access, strengthening role models, and involving students' guardians in supporting children's development. The conclusion of this study confirms that the formation of noble character is a long process that requires consistent habituation, contributions between teachers, students, administrators, and guardians of students, as well as overcoming external challenges wisely.

As a region with cultural, religious, and ethnic diversity, Bali functions as a social laboratory to understand the interaction between religious communities. The implementation of Islamic Religious Education (PAI) plays a strategic role in building harmony in a multicultural society. Therefore, comprehensive Islamic Religious Education (PAI) is needed to achieve the goal of a harmonious, peaceful, and secure community life even though they have different religions, tribes, nations and even languages. Based on the complexity of the problems above, the focus of the research is: 1) What is the strategy of educators in integrating Islamic values that are relevant to cultural diversity in Bali? 2) What are the challenges faced in implementing PAI in Bali's multicultural environment? 3) What is the PAI curriculum that supports the values of tolerance and diversity? The objectives of this study are: 1) To determine the strategy of educators in integrating Islamic values that are relevant to cultural diversity in Bali. 2) To determine the challenges faced in implementing PAI in Bali's multicultural environment. 3) To determine the PAI curriculum that supports the values of tolerance and diversity. This type of research is qualitative with a descriptive approach, informants are determined purposively. As sources of information (informants) are the Head of the Environment, Head of Customs, Muslim Community Leaders, Head of Foundation, Head of School, students and Parents. Data were collected through interviews, observations and documentation, then analyzed with the stages of data reduction, data presentation and drawing conclusions. 

The management of Corporate Social Responsibility (CSR) in the banking sector holds strategic importance in strengthening public trust, supporting sustainable development, and ensuring that the distribution of CSR funds aligns with principles of good governance. However, CSR implementation among Indonesian banks continues to face fundamental issues, including limited transparency, inconsistent reporting standards, and weak supervisory mechanisms. This study aims to analyze the synergy between the Financial Services Authority (OJK) and the banking industry in establishing transparent and accountable CSR fund management. Using a normative legal approach combined with institutional analysis, the findings reveal that although OJK has issued sustainable finance regulations such as POJK No. 51/POJK.03/2017, these regulations have not fully ensured the integrity and accountability of CSR distribution. Strengthening reporting standards, ensuring independent audits, and integrating a digital CSR reporting system are essential to enhance oversight. This study proposes a regulatory–institutional synergy model between OJK and the banking sector to build CSR governance that is transparent, participatory, and impact-oriented.  

The banking sector is a strategic pillar that supports national economic stability and relies heavily on public trust. To maintain this legitimacy, banks are required to implement Corporate Social Responsibility (CSR), which is not only a moral obligation but also a legal duty as regulated in several laws such as Law No. 40 of 2007 on Limited Liability Companies and Law No. 21 of 2011 on the Financial Services Authority (OJK). This study aims to analyze the responsibility of OJK in managing Corporate Social Responsibility (CSR) funds based on the principles of Good Governance and to examine the role of banking institutions in maintaining public trust through transparent and accountable Corporate Social Responsibility (CSR) practices. This research employs a normative juridical approach by reviewing relevant legislation, literature, and regulatory documents. The results show that OJK holds normative, institutional, and legal responsibilities in supervising Corporate Social Responsibility (CSR) implementation to ensure compliance with the principles of transparency, accountability, independence, responsibility, and fairness. Meanwhile, banking institutions play a crucial role in ensuring that Corporate Social Responsibility (CSR) becomes an integral part of their sustainability strategy rather than a mere administrative formality. The application of Good Corporate Governance (GCG) has a positive impact on increasing public trust, as transparency and accountability in Corporate Social Responsibility (CSR) management strengthen the social legitimacy of banking institutions. Therefore, synergy between OJK and the banking sector in enhancing Corporate Social Responsibility (CSR) governance is the key to achieving an ethical and sustainable financial system.

This study aims to analyze public relations (PR) management practices and the leadership style of the Vice Principal for Public Relations (Waka Humas) in building a positive school image and establishing partnerships with industry sectors. The focus of the research lies in communication strategies, coordination patterns, and leadership approaches implemented to support school development programs based on industry collaboration. This research employs a qualitative approach using a case study method, with data collected through in-depth interviews, observations, and documentation analysis. The findings reveal that the Vice Principal for Public Relations applies strategic PR planning, including situation analysis, goal formulation, program implementation, and evaluation processes. Furthermore, a transformational leadership style is predominantly applied, characterized by the ability to motivate, inspire teachers and staff, and foster a collaborative culture in achieving school goals. This leadership approach has been proven effective in increasing stakeholder participation, expanding industrial networks, and strengthening the school’s image as an adaptive institution responsive to the needs of the workforce. Nevertheless, the study also identifies challenges related to limited resources, particularly concerning infrastructure support and time allocation for program implementation. These findings highlight the importance of enhancing the capacity of school public relations roles to ensure sustainable industrial partnerships and a strong institutional reputation.

This study aims to examine the development of Islam during the Umayyad Dynasty as one of the important periods in the history of Islamic civilization. The main focus of the discussion is directed at the process of the emergence of Muawiyah ibn Abi Sufyan as the first caliph of the Umayyad Dynasty and his efforts to establish dynastic power after the Islamic Civil War (Fitnah Kubra). The Umayyad Dynasty played a strategic role in the transformation of the Islamic government system from an elective caliphate to a hereditary monarchy, while simultaneously expanding the territory of Islam to various regions. This study uses a literature review method with a historiographic approach, namely examining and analyzing relevant classical and modern historical sources. The results show that during the Umayyad Dynasty, Islam experienced significant developments in the aspects of politics, government administration, military, and culture. However, internal political dynamics, conflicts over the legitimacy of power, and dissatisfaction of certain groups also contributed to weakening the stability of the dynasty. This study also describes the process of decline of the Umayyad Dynasty until its eventual collapse and replacement by the Abbasid Dynasty.

The disparity in the quality of rehabilitation services across regional work units presents a significant challenge to effective public management. This study aims to bridge the gap between problem diagnosis and policy prediction by proposing a hybrid, data-driven approach. We integrate K-Means Clustering to map the current state of service quality and Stochastic Simulation to predict the impact of strategic interventions. Using the 2024 Public Satisfaction Index (IKM) dataset from the National Narcotics Agency (BNN), the K-Means algorithm initially identified 26 work units (15.7%) in the "Red Zone" (critical performance), highlighting urgent areas for improvement. Next, a stochastic simulation modeling a "Directed Priority Intervention" scenario was run. The results predicted a significant structural shift in the distribution of service quality, characterized by an 80.8% decrease in critical units (down to 5 units) and a 71.8% increase in excellent performing units (up to 67 units). These findings validate that the integration of clustering and simulation provides a comprehensive framework for evidence-based decision-making, enabling policymakers to optimize resource allocation and efficiently accelerate national service standardization.

This study explores the conceptual integration of Environmental, Social, and Governance (ESG) reporting and data analytics within the framework of sustainable digital accounting, with Industry 5.0 acting as a moderating paradigm. As organizations increasingly face demands for transparency, ethical governance, and sustainable operations, the limitations of traditional accounting systems have become evident. ESG reporting plays a crucial role in communicating non-financial performance and guiding strategic decisions aligned with stakeholder interests and regulatory expectations. However, the effectiveness of ESG disclosures is often hindered by fragmented data structures, inconsistent standards, and insufficient technological support. Data analytics, when integrated into ESG processes, enhances the precision, timeliness, and reliability of sustainability disclosures through predictive modeling, anomaly detection, and real time performance monitoring. Yet, despite its potential, the adoption of data analytics in accounting remains limited and under-theorized. Industry 5.0 introduces a human centric approach to technological transformation, emphasizing ethical innovation, inclusivity, and resilience. By positioning Industry 5.0 as a contextual and moderating framework, this study offers a novel perspective on how ESG and data analytics can synergize to create ethically aligned, future-ready accounting systems. Employing a systematic literature review, the research develops a conceptual model linking ESG, data analytics, and Industry 5.0, providing insights for academics, practitioners, and policymakers aiming to embed sustainability into digital accounting systems. The findings underscore the importance of aligning digital tools with ethical and societal values to advance accountable and sustainable business practices..