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Sharia accounting has become a substitute concept for conventional accounting. The concept of sharia accounting not only prioritizes management and capital owners, but also prioritizes other parties, such as consumers, society and even their responsibilities to God. A description of building a good business and being able to contribute by building a zakat-oriented entity. Zakat oriented makes an entity good if it can provide maximum zakat contributions, so that zakat oriented not only maximizes its profits but also how much the entity pays its zakat. But the value of the zakat must be based on the assets or wealth owned by the entity obtained in a halal manner. The purpose of this study was to determine whether the Zakat Financial Report at LAZNAS Yatim Mandiri Palembang Branch was in accordance with PSAK No. 109. This study was conducted to test the financial reports prepared by LAZNAS Yatim Mandiri Palembang in accordance with PSAK No. 109 concerning Zakat Accounting. According to the findings obtained from this study, it was concluded that Yatim Mandiri Palembang as one of the National Zakat Amil Institutions (LAZNAS) had fully implemented the use of PSAK No. 109. In presenting financial statements. Because in PSAK No. 109, zakat accounting aims to regulate the recognition, measurement, presentation and disclosure of zakat, infaq/sadaqah transactions.

Electronic cane: It is an electronic cane designed in the shape of a long white cane, but it provides the blind with ultrasonic frequencies that he can feel under his hand and through an audible alarm when it hits a certain obstacle in its path{1}. It can also detect obstacles in all directions at a distance of five meters. The ends of this cane are made of lead. The International Federation of the Blind, which is one of the organizations affiliated with the United Nations, has declared October 15 of each year as the International Day of the White Cane for the Blind, due to the utmost importance of the white cane for the blind, as it makes him depend on himself after God. This dependence is foldable and is stronger and lasts for a long time. It is important to note here that the white cane with a red stripe placed on the lower part of the cane symbolizes the person's suffering from loss of vision with deafness or hearing impairment.  Regardless of the type and shape of the white cane, it has become a symbol of the blind person’s independence and his ability to move, work and integrate into society like other individuals. It guides him to directions, barriers and obstacles and spares him the need to touch things that may be difficult or dangerous to touch, thus protecting him from many harms, in addition to providing him with a lot of information that he lacks due to his lack of sight and the inability of the other senses to provide him with it.

Culture is an integral part of human life, reflecting the capacity as creatures made in the image of God. This article explores the relationship between Christian faith and culture from theological and biblical perspectives. The discussion covers the meaning and essence of culture, the origin of culture according to the Bible, as well as challenges and issues in integrating culture and Christian faith. Additionally, this article provides a critical analysis of the relevance of the Gospel in the context of modern culture, accompanied by case studies of churches in Indonesia. By understanding culture as a redeemable blessing from God, the church has a responsibility to bring transformation to society without compromising the integrity of the Gospel.

Islamic Religious Education in schools plays an important role in shaping Muslim personalities that reflect authentic Islamic values. The main goal is for students to not only practice religious teachings as a routine, but also understand the meaning of every worship they do, both for themselves and their relationship with God. Islamic Religious Education plays a role as the main pillar in shaping Islamic character, with an approach that involves learning religious values ​​consciously and systematically. This study uses a library research method by analyzing various references from journals and books that discuss the role of Islamic Religious Education in character formation. The results of the study show that this education contributes significantly to building a society that has moral responsibility and strong Islamic character. By strengthening faith and piety, students are expected to avoid negative behavior that can damage social life and endanger national unity. Therefore, Islamic Religious Education is a long-term investment in creating individuals who are not only intellectually intelligent, but also have noble morals according to Islamic teachings.

Samuel's role as Israel's final judge, a leader who carried out the dual function of political and spiritual leader with integrity. Using critical historical interpretation analysis methods. Through in-depth analysis of these verses, this paper identifies Samuel's Faithful Leadership, Active and Inclusive Ministry, Worship as a Life Priority and God as a Just Judge. This article also highlights the relevance of these principles in a modern context, such as the importance of responsible leadership, consistent service, and a God-centered life. By making worship of God the basis of life, Samuel provides an example of leadership that not only brings people to justice, but also maintains a spiritual relationship with God. This paper concludes that true leadership must be based on obedience to Allah and timeless dedication.

Against the background of differences in understanding and views, both in matters of divinity, views of the Bible, and the rules of worship and celebration of major holidays. The understanding of the Kingdom Hall of Jehovah's Witnesses is different from the understanding of Protestant Christians in general, Jehovah's Witnesses do not recognize the concept of the Triune God, do not use the sign of the cross either in places of worship or for funerals. This study is based on the results of research conducted in the field with qualitative research and using a case study approach. Jehovah's Witnesses prioritize Easter celebrations over Christmas celebrations, because there are no verses in the holy book that encourage Christians to celebrate Christmas. Jehovah's Witnesses are a Christian denomination known for its unique interpretation of the Bible. They emphasized the importance of God's name, Jehovah, and rejected the doctrine of the Trinity or the concept of a Triune God. This community is also known for its door-to-door preaching activities and rejection of Christmas celebrations. This paper will discuss a brief history, core beliefs, and religious practices of Jehovah's Witnesses, as well as analyze their relationships with communities of other religious groups and society's views of these groups

This article discusses Jesus Christ's sacrifice on the cross as evidence of human atonement and its relevance to believers today. From the perspective of Christian faith, this event is considered a central point in the history of salvation, demonstrating divine grace and justice. Through a search of the meaning of Christ's sacrifice, this article provides a broad understanding of the meaning of Christ's suffering for man's atonement and explains how Christ's sacrifice is concrete evidence of unconditional love and the divine will to blot out human sin. Through the analysis of the meaning of redemption worked out by Jesus Christ, which will expand the theoretical basis of the purpose of Jesus' sacrifice on the cross. This article also provides a theory of the importance of understanding Christ's sacrifice on the cross, thus becoming a reference for believers in terms of faith and belief that through Christ's sacrifice brings redemption to believers. Meanwhile, the relevance of Christ's sacrifice on the cross will also affect several aspects of the believer's life, namely in terms of faith, confession, and holy living. In writing this article, a qualitative approach method is used with a literature study method. The search for the meaning of Christ's sacrifice can be studied from several perspectives, namely the theological perspective, the moral perspective and the psychologist's perspective. From a theological perspective, Christ's sacrifice is a form of God's love for man, so He sent His Son, Jesus Christ, as a sacrifice to redeem believers. So that the work of salvation done by Jesus Christ leads to a victory for believers because they have been redeemed and freed from the power of death, and also becomes a means of improving the relationship between man and God. From a moral perspective, it can be understood that Christ's sacrifice on the cross is an example of sacrifice and an example of love for believers. Thus, this article contributes to the understanding of Christ's sacrifice on the cross as a form of human atonement, and enriches the spiritual life of believers and strengthens faith, motivates spiritual life, and clarifies the moral principles underlying the Christian life.

Manortor is a traditional Batak dance, which has long been an integral part of the culture and social life of the Batak people themselves. This dance, usually performed in traditional celebrations such as weddings, births, and other traditional ceremonies, functions as an expression of joy, prayer, and respect for ancestors. However, along with the entry of Christianity into the Batak community, Manortor underwent a significant transformation, shifting from a ritual of respect for ancestral spirits to a medium of worship and expression of faith in God. In the context of Christian theology, "Manortor" is now understood not only as a traditional dance, but also as a form of respect, welcoming, and praise to God, manortor is not just an ordinary dance but there is an offering (offering the body) to express gratitude through body movements accompanied by gondang, manortor as a bridge between culture and Theology itself by maintaining cultural traditions and remaining faithful to the teachings of Christianity

Love is a central theme in the Christian faith, as stated in 1 John 4:7-12. This letter confirms that love comes from God, and love is the essence of God's existence and character. This article examines in depth the concept of divine love (agape) in 1 John, which is demonstrated through the sending of Jesus Christ as an atoning sacrifice for human sins. Using a hermeneutic approach and textual analysis, this article explores how God's love enables believers to reflect the character of Christ in everyday life. Through true love, believers are called to live in harmony with others as proof of their knowledge of God. Love in this context is not only a moral act, but a spiritual transformation that signifies spiritual maturity and a life in line with God's will.

This article discusses the theological understanding of the gifts of the Holy Spirit in 1 Corinthians 12:4-11, and its impact on the life of faith of Christians. The Apostle Paul emphasized the diversity of the gifts of the Holy Spirit given to every believer to build the body of Christ, namely the church. Although there are many different gifts, all come from one source, namely the Holy Spirit, and are intended for the common good. The theological view of Randy Frank Rouw highlights the important role of the Holy Spirit in the missionary service of the church, which enables people to sincerely accept Jesus and live His truth. This study uses a qualitative approach with a descriptive-analytical method to examine the understanding of the gifts of the Holy Spirit and its relevance in the context of the contemporary church. Data were obtained through a literature study with content analysis using the hermeneutic method, which provides an in-depth understanding of the meaning of these gifts in the historical and cultural context of the Corinthian congregation. The study also discusses how the modern church can apply these gifts wisely, considering the challenges faced by the contemporary church, such as differences in theological views and individualism. The results of the study emphasize the importance of a correct understanding of the gifts of the Holy Spirit in the life of the church today, with the aim of introducing Jesus Christ to the world and glorifying God. The diversity of gifts must be appreciated in the unity of the body of Christ, and each congregation is expected to use these gifts in love, complementing each other, and supporting the development of the church and society. This approach aims to provide practical guidance for the church in implementing the biblical teachings on the gifts of the Holy Spirit.

This article examines the theme "Between Worldly Lust and Closeness to God" through an analysis of James 4:1-10 in a contemporary context. The main focus of this article is to explore the conflict between worldly desires and the call to live in humility before God. Through text exgestion, it is found that disputes and dissatisfaction often arise from unsatisfied desires. James emphasizes the importance of self-surrender and humility as a way to draw closer to God, and warns us of the dangers of "friendship with the world" which can alienate us from deep spiritual connection. This article also highlights the relevance of James' teachings in facing the challenges of modern life, where individuals are often trapped in a cycle of ambition and busyness. By applying the principles of humility, repentance, and concrete action, individuals can find deeper meaning and purpose. As a suggestion, it is important for readers to do self-reflection and get involved in a community that supports the spiritual journey. The conclusion of this study is that although worldly challenges are very real, there is a path to achieving closeness to God through awareness and commitment in everyday life.    

Israel is a special place in the history of 3 religions in the world, Judaism, Christianity/Catholicism and Islam, each has its own history. For some people, Israel is just a country that was only established in 1948 after becoming sovereign, but some think that Israel has existed since the descendants of Jacob grew large and settled in the Promised Land given by God. As a place that is considered sacred and holy land or Holyland, religious people come to hold pilgrimage tours. In addition to seeing and traveling, there is an aspect of studying the past, figures and places written in the Bible. The Holyland Spiritual Pilgrimage Tour is a favorite place for adherents of the 3 religions. The incident of the attack on the Israeli area by Hamas on October 7, 2024 and claimed many victims caused the conflict between Israel and Palestine to occur and be larger in scale. The conflict involved many parties and finally there was a major impact, one of which was the impact of the Holyland Spiritual Pilgrimage Tour. Tourism actors from the organizers and users felt the detrimental impact. So this study was conducted to examine the impact.  

Thei purposei ofi thisi articlei isi toi explorei thei meaningi andi theologyi ofi wisdomi ini thei booki ofi 2i Chronicles.i Thei methodi usedi ini writingi thisi articlei isi ai deductive,i qualitativei researchi approach,i withi datai collectioni conductedi throughi Libraryi Researchi methods,i includingi journals.i Thei theologyi ofi wisdomi ini 2i Chroniclesi highlightsi wisdomi (חָכְמָה/khokmah)i asi ai centrali themei thati integratesi intellectual,i practical,i andi spirituali dimensions.i Wisdomi isi noti limitedi toi theoreticali intelligencei buti alsoi encompassesi tangiblei abilitiesi toi overcomei challenges,i lead,i andi build.i Ini thei contexti ofi thisi book,i wisdomi isi regardedi asi ai divinei gifti rootedi ini thei feari ofi thei Lord,i asi illustratedi ini thei storyi ofi Solomoni (2i Chr.i 1:7-12).i Solomoni prayedi fori wisdomi toi leadi Israel,i emphasizingi wisdomi asi ai gifti thati enablesi fairi andi prudenti decision-making.i Wisdomi ini thisi booki isi dividedi intoi twoi types:i speculative,i whichi includesi reflectioni oni humani existence,i andi didactic,i whichi isi practicali andi instructional,i suchi asi proverbsi thati guidei dailyi life.i Wisdomi isi characterizedi byi universal,i practical,i ethical,i andi religiousi traits,i reflectingi itsi connectioni toi morali valuesi andi ai relationshipi withi God.i Ini 2i Chronicles,i wisdomi isi manifestedi ini aspectsi ofi leadershipi (2i Chr.i 1:10),i thei constructioni ofi thei Templei (2i Chr.i 2:12),i andi thei regulationi ofi worshipi (2i Chr.i 7:14).i Thisi wisdomi underscoresi thei importancei ofi obediencei toi Godi asi thei sourcei ofi wisdom,i guidingi decisionsi andi buildingi thei livesi ofi thei peoplei ini righteousness.  

Fear of divine punishment is a spiritually charged form of distress that appears in ordinary religious struggle, moral injury, shame-based faith formation, and, in some cases, scrupulosity. This article examines pastoral accompaniment for Christian congregants who interpret suffering, intrusive thoughts, moral imperfection, or ordinary uncertainty as evidence that God is angry and punitive. The study addresses a constructive problem: many pastoral responses either normalize fear as evidence of seriousness before God or dismiss it as irrational anxiety, yet both responses can intensify spiritual distress. Using a conceptual qualitative design, the article synthesizes peer-reviewed studies on religious and spiritual struggles, scrupulosity, spiritually integrated care, moral injury, and practical theology. The analysis proposes that pastoral care should neither dilute theological seriousness nor reinforce punitive images of God. Its main synthesis is a threefold pastoral framework, differentiated assessment, grace-oriented theological reframing, and collaborative accompaniment that includes referral when symptoms suggest obsessive-compulsive disorder, trauma, depression, or suicidal risk. The article concludes that effective pastoral accompaniment moves congregants from retributive anxiety toward secure attachment to God, morally responsible agency, and communal practices of confession, assurance, lament, and restoration. The contribution is a constructive model for churches that treats fear of divine punishment as a theological-psychological struggle requiring discernment, doctrinal care, ethical boundaries, and interdisciplinary cooperation.

This study examines the integration of Islam and science through the thoughts of key figures, namely Ismail Raji Al-Faruqi, Seyyed Hossein Nasr, Al-Ghazali, and Ibnu Khaldun. The main focus of this research is to understand their approaches to the relationship between religion and knowledge, highlighting key concepts such as iman (faith), Islam, and ihsan (excellence). This approach is explained based on primary sources such as the Qur'an, Hadith, and qoul ulama, which provide the philosophical and theological foundation for understanding the integration of both. Using a qualitative approach, this research aims to explore how these perspectives shape a balanced view between the scientific and spiritual realms within the context of Islamic thought. The results of the study show that although each figure has a different viewpoint, they agree that science does not conflict with Islamic teachings; rather, it should be understood as a means of drawing closer to God. This research is expected to contribute to the development of dialogue between religion and science, as well as provide insights into the development of Islamic education in the modern era.

With the development of the times, the lives of today's young people have a way of getting along and a communication style that is greatly influenced by the environment. In fact, it is also inseparable from the influence of technology which is very rapidly developing in this era, where young people are now more active in using or utilizing the development of technology through communication tools in which there are social media such as mobile phones, laptops, and others that are connected to the internet network. Without having to meet and interact in person, they will get a very extraordinary influencer, which will shape their character to be good or even vice versa. The influence of the development of technology and community has a great influence on the lives and future of young people. Both in general and especially God's children who are lay and those who are involved in the ministry. No less important is when they start thinking about their future with various family backgrounds and their current conditions. Sometimes worries arise about their future, making them do something that seems good, but actually makes them start to move away from God. The author's hope is to create a young generation who fear God.

This research examines the journey and leadership transformation of King Solomon, who was initially known as the wisest leader in history, but later became a despotic leader. This research analyzes the role of theology in the narrative of the Story of King Solomon, focusing on aspects of pride and prosperity that contributed to the root of Solomon's downfall. In this context, this research explains how Solomon's initial wisdom was replaced by luxury and the negative influence of wealth, so that he fell into various sins against his people and God. And all the mistakes he made were related to changes in the leadership paradigm. The results of this research provide insight into the importance of morality and spiritual values ​​in maintaining leadership quality, as well as illustrating how the fall of a leader can be a valuable lesson in a theological context.

This Student Creativity Program (PKM) aims to develop and optimize the learning guidance (bimbel) activities at GKSI Sungai Maram as a learning platform that focuses not only on improving academic performance but also on the development of character and Christian values in children. In this activity, students, as community service participants, actively play a role in teaching and mentoring students, ranging from elementary to middle school age. The implementation of this PKM is intended to help children enhance their academic understanding outside of school hours, introduce them to the moral teachings contained in the Bible, and strengthen their social skills. With support from the community and the management of GKSI Sungai Maram, this program is expected to have a positive impact on the students' development, both academically and spiritually.The expected outcomes of this program include the improvement of the quality of children's education, the formation of positive character traits, and the growth of awareness regarding the importance of holistic education, which emphasizes not only intellectual intelligence but also moral development and the relationship with God.

This study examines the theological significance of miracles in the Gospel of John within the framework of New Testament studies and their function as signs that lead people to knowledge of and faith in Jesus as the Messiah and the Son of God. Within a Christological framework, in the Gospel of John, miracles are presented selectively as theological signs designed to foster and affirm faith in Jesus Christ as the Messiah and the Son of God. This research adopts a qualitative methodology, utilizing a literature review and theological analysis of the miracle narratives in the Gospel of John. The analysis is conducted with particular attention to the Gospel's narrative structure and its declared purpose (John 20:30–31). The study's results demonstrate that the Gospel of John selectively presents certain miracles as signs imbued with deep theological meaning. These miracles not only manifest divine power but also disclose Jesus's identity and guide readers toward faith. The miracles in the Gospel of John should not be interpreted solely as supernatural events, but as instruments of divine revelation designed to cultivate and form faith. Faith constitutes the primary response to these signs, directing readers to confess that Jesus is the Christ, the Son of God, and that through faith in Him, eternal life is obtained.

This article discusses the importance of developing a Christian Religious Education (PAK) model based on Christian theology and implemented through the active role of the church in carrying out the Great Commission. True Christian education does not only convey doctrinal information, but also forms the character, spirituality, and calling of the people based on the word of God. The church is positioned as a learning community and the main implementer of the contextual, transformative, and biblical theology-rooted faith education process. Through a qualitative-descriptive approach and literature study, this paper emphasizes that theological foundations, such as God as the source of education, the Bible as the basis of teaching, Christ as the focus, and the church as the implementer, are inseparable elements of PAK. Christian Religious Education based on theology provides clear direction in designing content, methods, and learning objectives that are in line with God's will. Thus, this education model is expected to be able to answer the challenges of the times, strengthen the faith of the congregation, and produce strong and relevant followers of Christ in society.