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Globalization has driven increasingly international economic integration, pushing countries to adjust their accounting standards. This study compares the accounting practices of Iran and Indonesia through a qualitative analysis of academic literature, accounting regulations, and corporate financial reports considering the different cultural, economic, and legal contexts in the two countries. The research results show that Indonesia adopts Financial Accounting Standards (SAK) which are based on IFRS while Iran uses National Accounting Standards which are adapted from IFRS with modifications according to the local context. IFRS adoption in Indonesia is said to be more advanced and closer than Iran because Iran is facing challenges that affect the country's economy, such as US international sanctions. These differences are also influenced by factors such as legal, cultural and social. Despite the differences, both countries show serious efforts in adapting accounting practices to international standards. Overall, this study provides in-depth insights for accounting practitioners, regulators and policy makers to develop better accounting practices in accordance with the needs of each country in an ever-evolving global context.

The Bible, God's word, is a major doctrine in the Christian faith. When reading the Bible you must submit to the system of understanding the Bible, reading the Bible then criticizing the Bible is the wrong system or method. Biblical criticism, both textual criticism and historical criticism, began to develop specifically during the enlightenment era. The author provides descriptive research methods and provides an explanation that the Bible has innerancy properties, and is a revelation from God, as well as exegetical studies of the Old and New Testaments provide authentic evidence.    

This article examines the contribution of the Christian Religious Education  Programme with the concept of discipleship to the spiritual maturity of ministers at Baithani Kadosh Christian Church. Using a qualitative approach through a literature review, this research explores the literature on theology, Christian education, and the practice of discipleship in the context of church ministry. Analyses were conducted by integrating discipleship theories, spiritual leadership strategies, and spiritual formation practices that have been implemented in PAK. The results of the study show that the PAK concept of discipleship not only enhances the leadership competence of God's servants, but also deepens their spiritual maturity through personal transformation, increased understanding of the Bible, and the application of Christian values in daily life. This finding confirms the importance of the discipleship programme as one of the strategic instruments in shaping a mature and relevant spiritual character in church ministry.

The church has the main mandate to carry out the Great Commission as written in Matthew 28:18-20. In the context of an increasingly complex multicultural society in the digital era and society 5.0, the church is faced with the challenge of delivering the gospel in a relevant manner without losing its theological essence. This research aims to examine the theological contribution of the church in carrying out the Great Commission in a multicultural society and formulate effective strategies in evangelism. Using a qualitative method based on literature review, this research analyses literature from various sources of theology, sociology of religion, and multiculturalism studies. The results show that the church has an important role in building social harmony through interfaith dialogue, multicultural education, and inclusive and contextual evangelism strategies. Churches that understand local cultures can bridge social and religious differences without losing Christian values. In addition, the utilisation of digital technology in church mission strategies allows for greater reach in the spread of the gospel. However, challenges remain, including theological differences, resistance to evangelism, as well as limited church resources in social ministry. Therefore, a collaborative approach with various communities becomes a strategic solution to strengthen the impact of the church's ministry. This research confirms that the church needs to continue developing mission methods that are relevant to the times, while remaining true to its theological principles. By actively engaging in social ministry and interfaith dialogue, the church can become an agent of social transformation that brings peace and prosperity to a multicultural society.

Law is a rule of rules made to regulate every behavior of the community so as not to carry out deviant activities. One of the actions that deviate from the norms of human life association is social problems, namely problems that occur in society where the perpetrators and victims are the people themselves. One of the deviant actions from the community is the crime of beheading where this beheading began to be rife in the Medan city area. The problem that has recently paraded the streets is often termed Begal. This begal is one of the street crimes, which has recently received serious attention from the public and law enforcement officials. This research was conducted using descriptive qualitative research and using direct interview techniques to police investigators for beheading crimes. The results showed that from several incidents that were successfully revealed by the police, data could be obtained that the perpetrators of this begal crime came from families with low economic and there was no relationship between low punishment for beheading perpetrators to the increase in beheading cases because the legal sanctions given are aimed at providing accountability for the acts resulting from crimes committed by someone

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 research analyzes a violation of airspace sovereignty by unmanned free balloons for espionage purposes. Each country has full and exclusive sovereignty over its entire territory which includes the surface of the earth and the contents of the earth beneath the surface, including air space. A country that violates sovereignty over airspace without permission entails responsibility for the passing country towards the lower country. The research method used is normative juridical using problem approaches such as the statute approach, conceptual approach, and case approach. The research findings show that unmanned free balloons are the same as the classification of aircraft regulated in Annex 2 of the 1944 Chicago Convention regarding unmanned free balloons which are defined as unpowered, unmanned, and lighter than air aircraft in air flight. The use of unmanned free balloons for espionage purposes in peacetime has no legal regulations, so that they have implications for violations of state sovereignty which give rise to state responsibility. ICAO or International Civil Aviation Organization needs to reconstruct the legal ground towards unmanned free balloons usage outside the function of meteorological purposes in order to avoid the false accused and declare specified sanctions towards the violators.

Study explores the integration of eco theology into Christian higher education curricula, focusing on the role of faith based environmental education in fostering environmental stewardship. Introduction: As the global ecological crisis intensifies, there is a growing need to incorporate ecological ethics into religious education, preparing future leaders to address environmental challenges. By integrating eco theology with sustainability practices, students are encouraged to view environmental stewardship as a spiritual responsibility grounded in biblical teachings. Literature Review: Previous studies emphasize the success of faith based educational approaches in raising ecological awareness and fostering sustainable practices, particularly in Islamic and Christian communities. Eco theology combines theological principles with environmental ethics, offering a holistic perspective on sustainability. Materials and Method: This study employs a mixed methods approach, combining qualitative and quantitative data from interviews, surveys, and focus groups with students and faculty members at Christian institutions that integrate eco theology into their curriculum. The research examines changes in students' attitudes toward sustainability before and after participation in eco theology courses, focusing on practical applications of creation care. Results and Discussion: The findings indicate that the integration of eco theology significantly enhances students' ecological awareness and commitment to sustainability practices. Students report an increased understanding of the ethical and moral responsibility to care for creation, as well as greater engagement in community based conservation efforts. The results highlight the potential of eco theology as a transformative model in Christian higher education, equipping students with both ethical and practical tools to address the global ecological crisis.

This article examines pastoral counseling strategies for congregants whose Christian faith is weakened by sustained exposure to secular digital content. The problem is not framed as a deterministic claim that digital media directly destroys faith, but as a practical-theological concern: algorithmic personalization, secular moral imaginaries, online doubt communities, entertainment habits, and fragmented attention can reshape belief, practice, belonging, and trust in church authority. The study aims to construct a counseling model that is theologically responsible, psychologically informed, and pastorally usable in local churches. Using a conceptual qualitative design, the article synthesizes literature from digital religion studies, mediatization theory, adolescent and emerging-adult religiosity, media psychology, religious coping, and spiritually integrated counseling. The analysis identifies three main findings. First, faith degradation should be diagnosed as a layered process involving cognitive doubt, affective dryness, moral dissonance, ritual discontinuity, and communal displacement. Second, pastoral counseling must move beyond prohibition toward discerning digital habits, rebuilding spiritual attention, and restoring relational trust. Third, an integrated strategy is proposed: assessment of digital-spiritual formation, narrative and theological reconstruction, communal re-embedding, and digital rule-of-life practices. The article concludes that pastoral counseling in the digital age should function as a ministry of interpretive accompaniment rather than merely corrective instruction.

Penelitian ini berlandaskan pada perubahan perilaku dalam keuangan mengenai investasi, tingginya minat investasi di masyarakat dalam perdagangan bursa efek menjadikan topik yang perlu dibahas dari sudut pandang perilaku. Dimana dalam penelitian ini menggunakan theory of planned behaviour sebagai teori dalam mengembangkan variabel. Sehingga variabel yang peneliti pilih yaitu financial attitude, risk perception, dan locus of control. Penelitian ini bertujuan untuk menganalisis tentang pengaruh financial attitude, risk perception, dan locus of control terhadap investment intention pada generasi milenial. Lokasi penelitian ini dilakukan di Jakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan pengambilan sampel menggunakan teknik non probability sampling dengan metode purposive sampling. Dalam penelitian ini melibatkan 100 responden yang tersebar DKI Jakarta. Dalam menganlisis data peneliti menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa secara simultan financial attitude, risk perception, dan locus of control berpengaruh positif dan signifikan terhadap Investment Intention.

Driving discipline is an important attitude that must be possessed by all drivers or drivers in order to arrive safely at their destination. Traffic violations still occur frequently, one of which is smoking and calling while driving. The Transportation Service is an implementing element of the Regional Government in the field of Transportation which has the main task, namely Organizing Government affairs in the field of land, sea and air transportation, in accordance with the Laws and Regulations. This type of research shows empirical juridical research, with data collection techniques through interviews, observations, and literature/document studies. The data collected is analyzed descriptively, the data that has been processed will be analyzed using the descriptive analysis method. The results of this study show: (1) The implementation of the duties and functions of the Kupang City Transportation Office for motorcyclists who smoke and call while driving is not / or has not been effective in accordance with the provisions of applicable laws and regulations. (2) There are several factors that hinder the implementation of the duties and functions of the Kupang City Transportation Office for motorcyclists who smoke and call while driving, including the legal factors themselves and the factors of facilities and infrastructure, namely the main obstacle is the unavailability of the budget. These two factors certainly have an interest that always hinders or affects the implementation of the rules regarding the prohibition of smoking and calling while driving, making the rules ineffective. Based on the results of the research, the author has several suggestions, namely improving the implementation of duties and functions for motorcyclists who smoke and call while driving, in accordance with the provisions of applicable laws and regulations and add educational programs and campaigns in the community related to the dangers of smoking and calling while driving, in addition to law enforcement must be carried out consistently by providing clear sanctions so that it has a deterrent effect,  and local governments need to allocate budgets to improve facilities and infrastructure that support control.      

Catholicism plays an important role in shaping children's faith character, which aims to regulate children's identity and morals in accordance with Christian teachings. This research takes the example of daily prayer practices at the St. Mikhael Ohoilim Station, where the researcher directly saw the lack of teaching and training in daily prayers at the station and its influence on the formation of children's faith character. The research method used is qualitative where data is collected through observation. This research was carried out while carrying out an internship or KKN for approximately six months starting from January to June at the Station in accordance with the rules made by a particular institution or campus. The research results show that daily prayers not only function as a means of communication with God, but also as an effective educational tool in forming religious values, discipline and a sense of responsibility in children.

This paper describes the dynamics of legal politics in the regulation of Simultaneous Regional Elections in Indonesia with a focus on the effectiveness of implementation and its impact on local democracy. Simultaneous Regional Elections, which began in 2015, are the government's efforts to improve the efficiency of regional head elections while strengthening the democratic system. However, its implementation faces various challenges, such as regulatory complexity, potential political conflict, and impacts on the quality of representation at the local level. This study uses a juridical-normative approach with a qualitative analysis method to evaluate the laws and regulations governing Simultaneous Regional Elections, including Law Number 10 of 2016 and its implementing policies. Data were obtained through literature studies, legal documents, and interviews with relevant stakeholders. The results of the study show that, although Simultaneous Regional Elections bring benefits in the form of budget efficiency and strengthening political stability, this policy also poses a number of challenges. Among them are the gap in local government capacity, strengthening political oligarchy, and decreasing the quality of community participation at the local level. In addition, the implementation of Simultaneous Regional Elections tends to sacrifice regional autonomy in the context of local democracy, given the homogenization of election times that do not always match regional needs. This study recommends the need for a revision of regulations that are more adaptive to local needs, increasing public political education, and strengthening the capacity of election organizers to ensure that Simultaneous Regional Elections can run effectively without sacrificing the principles of local democracy.

Learning planning in Christian religious education has a significant role in shaping student character based on Christian values. Christian religious education teachers provide guidance for students in understanding the values ​​of faith such as love, justice, humility, forgiveness, and service to others, apart from just being teachers. This research uses a descriptive qualitative approach by carrying out a literature review to find the role played by Christian religious education teachers in developing the learning process. From the research results, it was revealed that effective learning planning is able to provide support for students in understanding and applying religious values ​​in their daily activities. However, teachers face several challenges, such as limited resources, lack of adequate training, resistance to change, and difficulties in implementing online learning. Improving teacher skills, utilizing technology, creating relevant modules, and collaboration between schools are key elements in the proposed solution. By applying the latest appropriate strategies, Christian religious education teachers can create effective learning experiences to guide a generation with good morals in accordance with Christian principles and ready to face the dynamics of ever-changing times.

Digital Forensics in Uncovering Social Media Hacking Events as a Tool to Help the Police to Fulfil Evidence. Normative legal research or library research, with a statute approach, conceptual approach, comparative approach, historical approach. The nature of the research used in this research is descriptive-prescriptive, the author uses content analysis. The role of digital forensics in finding scientific and objective results as a solid foundation that the police must have from the beginning of the legal process according to researchers is quite important.  Because digital forensics is the basis, guidelines and reference for the forensic laboratory centre in acting to examine evidence in the form of speech or invitations made by Ravio Patra's social media account whether it is true that he himself did it or whether there is a hacking factor.

Christian Religious Education (PAK) has an important role in forming students' character and faith by prioritizing the application of Christian teachings in everyday life. PAK teachers not only focus on teaching theological doctrine, but also provide guidance to students in applying the values ​​of faith in every decision and social relationship. By using a creative, relevant and technology-based approach, Christian Religious Education (PAK) teachers are able to overcome various challenges faced, such as negative influences from the environment and limited student understanding. In this way, they are able to create a learning process that inspires and strengthens student character. The role of PAK teachers includes implementing learning strategies based on Bible stories, critical discussions, real action projects, and the use of technology. This aims to link the concept of faith with life values. Barriers such as limited resources and minimal student involvement can be overcome by using an inclusive and interactive approach. PAK teachers inspire students to understand and apply Christian values, forming individuals with strong characters who are responsive to social demands.

The Indonesian nation is a nation which is often called a multicultural nation, in which there are various religions, ethnicities, races, even languages ​​and cultural customs. This research was conducted so that readers realize that living amidst a diverse society is not easy, so it is necessary to have a sense of love and tolerance within oneself to produce harmony. This is in line with the basic Christian faith in love and harmony. Then what is the role of Christian Religious Education in maintaining tolerance in diverse communities, for example, from religion, ethnicity, culture and so on.

Acts 1:8 became an important foundation for the mission of the early church to function as an agent of change in the world. In this verse, Jesus calls his disciples to be His witnesses in various regions, from Jerusalem to the ends of the earth, while emphasizing the importance of cross-cultural missions in the development of the church. The method used is descriptive qualitative with a biblical approach. sThe rapid spread of the Gospel reflects the universal appeal of Christ's message that transcends cultural and geographical boundaries, and its relevance for all people. Thus, the mission of the early church not only changed the spiritual lives of individuals, but also had a significant social impact, including strengthening communities, caring for the poor, and defending human rights. The results of this article review show an answer that mission is not just the task of a few people, but is the collective responsibility of all believers to create a better and more just world, in accordance with the teachings of Christ.

Acts 1:8 became an important foundation for the mission of the early church to function as an agent of change in the world. In this verse, Jesus calls his disciples to be His witnesses in various regions, from Jerusalem to the ends of the earth, while emphasizing the importance of cross-cultural missions in the development of the church. The method used is descriptive qualitative with a biblical approach. sThe rapid spread of the Gospel reflects the universal appeal of Christ's message that transcends cultural and geographical boundaries, and its relevance for all people. Thus, the mission of the early church not only changed the spiritual lives of individuals, but also had a significant social impact, including strengthening communities, caring for the poor, and defending human rights. The results of this article review show an answer that mission is not just the task of a few people, but is the collective responsibility of all believers to create a better and more just world, in accordance with the teachings of Christ.

This research aims to design syntax in literature learning using the Project Based Learning (PjBL) model at UPT SMP Negeri 17 Medan. This research focuses on the effectiveness of applying PjBL syntax in improving students' literary understanding, critical thinking skills and creativity. This research uses a qualitative descriptive method with data collection techniques through observation, interviews and documentation. Research findings reveal that the application of the PjBL model in literature learning has a positive impact on student engagement and in-depth understanding of literary material. Project-based evaluations also help students develop collaboration and communication skills. Systematic implementation of PjBL syntax provides a clear and effective learning structure, thereby improving the overall quality of learning.