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Sustainability issues encompassing economic, social and environmental aspects are driving reform in the global financial sector, including in Indonesia. Although the OJK has published a Sustainable Finance Roadmap since 2015, Indonesia does not yet have comprehensive green finance regulations in the banking sector. This study aims to analyse the state of green finance regulation in the Indonesian banking sector and compare it with China’s Green Credit Guidelines, in order to identify relevant aspects for adoption in strengthening national green finance policy. This study employs a normative legal methodology using a legislative and comparative law approach, alongside a qualitative descriptive-analytical analysis of secondary data. The author found that green finance regulations in Indonesia remain fragmented and scattered across various sectoral legal instruments without adequate integration, thereby creating loopholes for greenwashing practices and the adoption of green principles that are merely administrative in nature. The Sustainable Finance Committee mandated by the P2SK Act has not yet been established, exacerbating the lack of coordination between institutions. In contrast, China, through its 2012 Green Credit Guidelines and 2016 Guidelines for Establishing a Green Financial System, demonstrates a regulatory model that is hierarchical, standardised, and legally binding. A comparison of the two identifies four relevant aspects for Indonesia to adopt: an integrated regulatory approach, standardisation of environmental risk operations, strengthening of oversight mechanisms and due diligence, and cross-sectoral institutional coordination. Consequently, Indonesia requires comprehensive, dedicated green finance regulations and must promptly establish the Sustainable Finance Committee as the sole coordinating authority.

Mergers and acquisitions have served as a primary strategy for global banking consolidation over the past three decades, including in Indonesia, which is currently undergoing one of its most massive consolidation waves—one notable example being the emergence of Bank Syariah Indonesia. This article aims to provide a narrative review of the literature on the operational impacts of mergers on bank performance, with a particular focus on implications for the Indonesian context. Based on a systematic search of the Scopus database, 52 peer-reviewed articles published between 2000 and 2025 were analyzed using a narrative thematic synthesis approach. Five main themes were identified: cost efficiency, service quality, risk management, human resource and cultural integration, and information systems and technology integration. The key findings indicate that although 73.1% of studies report post-merger improvements in cost efficiency, these benefits are highly contingent upon the quality of post-merger integration especially in the areas of human resources, organizational culture, and information technology with IT integration failure rates reaching as high as 75%. Domestic mergers consistently achieve efficiency gains more rapidly than cross-border mergers, whereas risk implications depend heavily on the type of merger and the quality of integration. Policy implications include the need for the Financial Services Authority (Otoritas Jasa Keuangan) to monitor post-merger integration quality, provide integration guidelines for smaller banks, take into account the specific characteristics of Islamic banks, and ensure a streamlined, non-burdensome licensing process. Further research particularly empirical studies on banking mergers in Indonesia—is urgently needed to test the generalizability of global findings to the local context.

Employee engagement is critical to organizational performance, employee well-being, and long-term sustainability. In hybrid work contexts, generational differences have become increasingly evident, particularly between Generation Y and Generation Z employees. Generation Y tends to emphasize work–life balance, career development, and meaningful collaboration, while Generation Z prioritizes flexibility, job security, digital integration, and the use of technology in the workplace. This study adopts a systematic literature review (SLR) approach by synthesizing findings from various peer-reviewed studies related to employee engagement and hybrid work practices across generations. The review focuses on identifying key factors that influence employee engagement in modern work environments. The results indicate that hybrid work can significantly enhance employee engagement when organizations provide flexibility, autonomy, adequate technological support, professional development opportunities, and fair reward systems. In addition, supportive organizational culture and effective leadership are important in maintaining employee motivation and commitment. However, differences in generational expectations require organizations to implement adaptive managerial strategies, including flexible work policies, personalized communication approaches, and inclusive leadership practices to strengthen employee engagement across different generations in hybrid work settings.

 This research addresses the growing tendency of contemporary education to prioritize cognitive achievement while marginalizing character formation and spiritual development, resulting in an imbalanced educational paradigm that affects the holistic growth of learners in various educational contexts. In response, the research critically examines the concept and principles of Christian education as articulated by Ignatius Loyola, particularly in relation to contemporary educational challenges and the need for meaningful transformation in learning processes today. The study employs a qualitative approach using a literature review method, drawing on relevant academic sources such as books, peer-reviewed journal articles, and theological writings to support systematic and critical analysis. The findings indicate that Ignatian educational thought emphasizes holistic human formation through the integration of intellectual, moral, and spiritual dimensions, grounded in the principles of Ad Majorem Dei Gloriam, Cura Personalis, and Find God in All Things, which together foster reflective, value-oriented learning. The study contributes to contemporary educational discourse by offering an alternative framework that promotes holistic development, strengthens character formation, and addresses the limitations of cognitively oriented educational models in diverse educational practices.

The development of artificial intelligence (AI) has transformed organizational landscapes and driven fundamental changes in leadership practices and strategic management. This article aims to critically examine AI-based leadership by highlighting its opportunities, risks, and implications for strategic management. The study employs a qualitative literature-based approach using an integrative literature review strategy. The data consist of secondary scholarly literature relevant to AI, leadership, governance, innovation, and strategic management, which were analyzed through qualitative thematic analysis and conceptual content analysis. The findings show that AI-based leadership creates opportunities in the form of improved decision quality, faster strategic analysis, operational efficiency, stronger innovation, and enhanced organizational agility. However, AI integration also presents risks, including algorithmic bias, limited decision transparency, technological dependency, accountability challenges, and ethical concerns. This study confirms that AI does not fully replace human leaders; rather, it fosters a hybrid leadership model that requires technical, adaptive, transformational, and ethical capabilities. The study implies that the effectiveness of AI-based leadership depends on responsible governance, organizational cultural readiness, and balanced human–machine collaboration in supporting strategic management.

Digital transformation has brought significant changes to human life, including in the realms of law and the protection of human rights. The rapid development of information technology has introduced new challenges in the form of human rights violations in the digital space, such as privacy breaches, the spread of misinformation, hate speech, and the increasing prevalence of cybercrime. This phenomenon indicates that the digital sphere not only offers benefits but also poses serious risks to the protection of individual rights. This study aims to analyze the reconstruction of legal awareness in addressing these challenges through a human rights approach and the Islamic Sociological Jurisprudence Theory. The research employs a normative legal method with conceptual and sociological approaches, emphasizing the analysis of literature and applicable legal norms. The findings reveal that conventional legal approaches have not been fully capable of addressing the complexity of evolving digital issues. Therefore, an integration of human rights principles and a contextual Islamic legal approach through Islamic Sociological Jurisprudence is required. This approach highlights the importance of maqāṣid al-sharī‘ah, substantive justice, and legal awareness that is adaptive to social change. Thus, the reconstruction of legal awareness becomes a key element in establishing effective, just, and sustainable human rights protection in the digital era.

This study aims to identify and analyze the application of Pancasila values in the development of Indonesian tourism as a foundation for ethics and character. The method used is library research, reviewing various relevant written sources, including books, journals, articles, and other academic publications. The findings indicate that globalization exerts both positive and negative influences on Indonesian tourism, while simultaneously opening opportunities for the advancement of more ethical and responsible tourism practices. The integration of Pancasila values within the tourism sector such as mutual cooperation, environmental stewardship, social justice, and respect for cultural diversity can foster sustainable tourism development that balances economic growth with moral responsibility. Furthermore, these values contribute to strengthening national identity, preserving local wisdom, and enhancing community participation in tourism activities. The study also highlights that tourism grounded in Pancasila principles can improve social welfare by empowering local communities and promoting inclusive development. In conclusion, the application of Pancasila principles in tourism development is essential for maintaining a balance between economic progress and socio-cultural preservation, while reinforcing national character and resilience in the face of globalization and rapid global change.

This study aims to design and develop an Augmented Reality (AR)-based application for real-time data monitoring of an automatic weather station at PT. XYZ. The system was developed using a prototyping method, involving five key stages: sensor data acquisition via CBOX devices and the Modbus RTU protocol, data transmission through a Flask-based Web API, storage in a MySQL database, QR code-based target image creation using the Vuforia Engine, and a 3D visualization interface developed with Unity integrated with the Vuforia SDK on Android devices. The system successfully received and stored weather data—such as temperature, humidity, and wind speed—into the MySQL database. The AR application also displayed a stable 3D interface panel over QR code markers, providing real-time data updates through an HTTP-based mechanism. This research demonstrates the successful integration of SCADA, Flask, MySQL, and Unity, enhancing both the functionality and commercial appeal of PT. XYZ’s weather station products. Future research should focus on field testing, cloud network integration, and device compatibility.

Digital transformation in public administration has become one of the strategic agendas in modern bureaucratic reform to improve the effectiveness, efficiency, transparency, and quality of public services. This study aims to analyze the digital transformation of public administration through a comparative study between Indonesia and South Korea, particularly in the implementation of digital government. This study uses a qualitative method with a comparative study approach and is supported by library research through secondary data collection from scientific journals, international agency reports, government policy documents, and relevant previous research. The data analysis technique uses descriptive-comparative analysis with the theoretical approaches of Digital Era Governance (DEG), Institutional Theory, New Public Management (NPM), and Socio-Technical Systems Theory. The results of the study show that South Korea has succeeded in developing an integrated digital government because it is supported by consistent national policies, strong data interoperability, high bureaucratic capacity, adaptive organizational culture, and equitable distribution of digital infrastructure. In contrast, Indonesia is still in the transition stage from e-government to digital government and faces various obstacles such as fragmentation of inter-agency systems, low data interoperability, inequality in digital infrastructure, limited ASN competency, and bureaucratic resistance to change. Based on the Digital Era Governance theory, South Korea has successfully implemented the principles of reintegration, needs-based holism, and digitization of changes, while Indonesia remains suboptimal in terms of bureaucratic integration and services based on public needs. This study concludes that the success of digital transformation in public administration is determined more by institutional strength and bureaucratic reform than simply by technology adoption. Therefore, Indonesia needs to prioritize digital transformation as a comprehensive national reform agenda to create a modern, responsive, and service-oriented government.

The issue of forest degradation caused by illegal logging in Indonesia poses a serious threat to ecosystem balance and the survival of wildlife. This condition highlights the need for effective visual communication media to deliver environmental education messages in a communicative and easily understandable manner. This study aims to design a 2D educational animation that illustrates the impact of illegal logging on forest ecosystems from the perspective of an endemic animal, the surili. The method used is a qualitative approach with animation production stages consisting of pre-production, production, and post-production. The pre-production stage includes idea development, research, scriptwriting, storyboard creation, and visual design. The production stage involves the creation of visual assets, backgrounds, and animation processes to construct the storyline. The post-production stage includes visual editing, audio integration, and rendering as the final output. The result of this study is a 2D animation entitled “Jaga Lingkungan Hindari Kepunahan Alam,” which presents a structured narrative to effectively convey educational messages. The implications of this work indicate that animation as an educational medium can enhance public awareness of the impacts of illegal logging and emphasize that forest destruction affects not only wildlife but also humans as part of the ecosystem.

This study aims to analyze Catholic marriage in the perspective of Martin Buber's dialogical philosophy, particularly the concept of “I-Thou,” as an integrative and applicable approach to building family life. Catholic marriage is understood as a sacrament that is monogamous and indissoluble, based on the Holy Scriptures, Church teachings, and the Code of Canon Law. However, various contemporary challenges such as communication crises, technological developments, and internal family conflicts demand a renewal of the way of understanding husband-wife relationships in a more dialogical and personal manner. This study uses a qualitative method with a literature approach, descriptive-analytical in nature, through content analysis and hermeneutics of relevant primary and secondary sources. The results of the study show that the integration of the “I-You” concept in Catholic marriage affirms the husband-wife relationship as an encounter between subjects who are equal, dialogical, and reciprocal. This model places marriage as a responsibility for unity, a practice of dialogue for the bonum coniugum, and a communion that reaches its peak in a relationship with God, so that sacramental teachings are concretely realized in the dynamics of family life.

This study aims to analyze the role of assessment in decision-making within guidance and counseling services. Assessment plays a crucial role in providing accurate, objective, and comprehensive data regarding students’ characteristics, needs, and problems. This research employs a qualitative approach using a literature review method by analyzing 25 relevant scholarly sources related to assessment, measurement, and counseling services. The findings indicate that measurement serves as the fundamental basis of assessment, which involves systematic processes to obtain quantitative data. The quality of assessment results is highly influenced by the reliability and validity of the instruments used. Reliable instruments ensure consistency, while valid instruments ensure accuracy in measuring intended variables. Furthermore, assessment functions as a basis for diagnosis, planning, implementation, and evaluation of guidance and counseling services. The study also reveals that the application of assessment in schools is not yet optimal due to several factors, including limited counselor competence and lack of effective use of instruments. In addition, the integration of technology and the use of both test and non-test instruments have been shown to improve the accuracy and effectiveness of assessment. In conclusion, systematic and well-implemented assessment significantly enhances the quality of decision-making in guidance and counseling services. Therefore, improving counselors’ competencies and optimizing the use of assessment instruments are essential to support more effective counseling practices

A mid the growing complexity of contemporary education, the challenge of integrating intellectual achievement with moral and spiritual development has become increasingly urgent. This study examines educational strategies in the Qur’an through the perspective of tafsir tarbawi, focusing on four core approaches: exemplary conduct, advice, dialogue, and storytelling. The research aims to explore how the Qur’an presents pedagogical methods that not only convey knowledge but also shape character and internalize values in learners. Employing a qualitative library research design with thematic and tafsir tarbawi approaches, this study analyzes relevant Qur’anic verses and supporting scholarly literature. The findings reveal that the Qur’an offers a holistic and dynamic model of education in which exemplary conduct functions as a behavioral model, advice serves as a means of value internalization, dialogue promotes reflective and critical thinking, and storytelling strengthens moral awareness through narrative experience. These strategies are interconnected and operate across cognitive, affective, and behavioral domains. The study concludes that Qur’anic educational strategies remain highly relevant for contemporary Islamic education, particularly in strengthening character formation, reflective learning, and the integration of values in educational practice.

The rise of the digital age has brought significant changes to leadership dynamics and leadership development patterns within the context of Christian ministry. This paper addresses the critical issue of leadership succession failure, which is driven by a generational gap between senior leaders and young leaders-in-training, as well as the underutilization of technology in the mentoring process. Using a descriptive qualitative approach through literature review, state-of-the-art analysis, and theological synthesis, this study assesses the relevance and effectiveness of the multiplicative leadership model as a solution to the leadership succession problem. The analysis reveals that multiplicative leadership—which emphasizes discipleship, intensive mentoring, delegation of responsibility, and intergenerational collaboration—can bridge the generational gap while accelerating the multiplication of leaders in the digital age. The integration of digital technologies, such as virtual mentoring, digital training modules, and collaborative media, has proven capable of expanding the impact of the leadership development process and enhancing relational closeness between generations. This paper concludes that the multiplicative leadership model is a strategic and theological approach aligned with the biblical mandate to produce leaders capable of developing other leaders, and is relevant for addressing the challenges of contemporary Christian leadership.

This study analyzes the integration of pedagogical leadership and professional competence in the Christian Religious Education (CRE) learning strategy course among undergraduate students. Employing a quantitative approach with a descriptive-correlational survey design, the research involved 26 respondents. Data were collected using a Likert-scale questionnaire, with the results analyzed using descriptive statistics and Pearson correlation. The findings show that both pedagogical leadership (85%) and professional competence (86%) are categorized as high. The Pearson correlation test reveals a strong and significant relationship between the two variables (r = 0.78). These results suggest that pedagogical leadership and professional competence are effectively integrated in the learning process. The course plays a strategic role in shaping students into professional and reflective learning leaders, providing them with the necessary skills to apply their leadership in educational settings. This integration enhances students' readiness to excel in their future roles, emphasizing the importance of these competencies for becoming well-rounded and effective educators.

Entering the third decade of the 21st century, the church faces the urgency of redefining its existence amidst the shift to a digital ecosystem. This research aims to analyze the synergy between church management and transformational leadership toward the effectiveness of leader multiplication in the Digital 4.0 era. Using a qualitative method with a descriptive-analytical approach through library research, this study explores the integration of modern management theories and theological principles. The findings indicate that church management serves as a vital infrastructure providing operational stability, while transformational leadership acts as a catalyst for innovation and behavioral change in facing VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) conditions. The synergy between these two elements creates a “Digital Shepherding” model, where the digital space is transformed into a theological medium for character formation and spiritual transmission. The study concludes that the effectiveness of leader multiplication is determined by a shift from person-centered leadership to a system-inspired approach that integrates digital capabilities with biblical integrity. Strategic implications suggest that churches must adopt a digital mindset and establish digital leadership laboratories to ensure the sustainability of their mission among Generation Z.

Islamization in Sambas, West Kalimantan, represents a historical and evolving process influenced by trade routes, the political dynamics of local kingdoms, and the transmission of Islamic knowledge through networks of scholars and local intellectuals. This process extended beyond the mere dissemination of religious teachings, encompassing significant social, cultural, and educational transformations within the community. A central figure in this Islamization process was Muhammad Basiuni Imran (1885–1976), the Maharaja Imam of the Sambas Sultanate, who played a pivotal role in reforming Islamic education and strengthening religious understanding among the local population. This article employs a historical-qualitative approach and library research to trace the trajectory of Islamization in Sambas while analyzing Basiuni Imran’s contributions within the socio-cultural context of the region. The findings reveal that Basiuni Imran’s thought reinforced Islamization through the modernization of Islamic education, the integration of Sharia with local customs, and the establishment of adaptive religious structures, thereby significantly shaping the religious life of the Sambas community from the colonial period to the early years of Indonesia’s independence.

This study aims to analyze the integration of policy, curriculum, and school culture in realizing an environmentally friendly school at SDN Tanggul Wetan 2. The study used a qualitative approach with a case study type. The research subjects included the principal, teachers, students, program coordinators, and parents. Data collection techniques were carried out through observation, in-depth interviews, and documentation. Data analysis used the Miles and Huberman model which includes data reduction, data presentation, and drawing conclusions. The results showed that the school policy has integrated environmental care values ​​through the Adiwiyata program supported by external partnerships and periodic evaluations. The curriculum implementation was carried out contextually by integrating environmental materials into various subjects and using project-based learning methods. School culture is realized through habituation of activities such as community service, waste sorting, and energy saving which have an impact on changes in student behavior. Supporting factors include the principal's leadership, teacher participation, parental support, and the school environment, while inhibiting factors include the lack of consistent student habits. Thus, the integration of policy, curriculum, and school culture has proven to be key in building a sustainable environmentally friendly character.

This study analyzes the urgency of synergy between the conceptual foundations of student management and strategic planning in the educational environment as an effort to optimize the potential of students. This research uses a descriptive qualitative approach through literature study, with secondary data obtained from journal articles, books, and related literature. This study reveals that the success of student management does not only depend on mastery of the theory of educational service principles, but is also largely determined by the accuracy of planning steps, including needs analysis, recruitment, orientation, and student distribution systems. The results of the study show that the alignment between philosophical foundations and systematic managerial procedures is a crucial factor in creating a positive learning ecosystem and supporting the effective achievement of national educational goals. Through this integration, the policies implemented by educational institutions will be more representative in ensuring the comprehensive development of students' interests and talents.

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization