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This paper discusses the role of education in shaping students' ability to recognize and appreciate religious diversity within Indonesia's pluralistic society. Indonesia, as a pluralistic nation, boasts a diversity of ethnicities, cultures, and religions, which demands the instilling of tolerance from an early age, particularly through educational institutions. Students are understood as individuals developing intellectually, morally, socially, and spiritually, requiring systematic guidance to understand differences as a gift from God. Recognizing and appreciating religious diversity is not merely about passive tolerance but also encompasses the ability to respect others' beliefs, engage in dialogue, and coexist peacefully without losing one's faith identity. Through education, particularly Christian Religious Education and Pancasila Education, values ​​of tolerance can be instilled through curriculum integration, teacher role models, an inclusive school environment, and practices such as opportunities to worship according to one's religion, interfaith cooperation, and social activities. Teachers play a strategic role as facilitators and role models in fostering empathy and appreciation for differences. Various strategies such as integrating multicultural values, providing worship spaces, strengthening cooperation, and cultivating mutual respect have proven effective in developing tolerant character in students. Research results indicate that education that emphasizes the value of tolerance aligns with the spirit of Pancasila and the teachings of Christ's love in the Bible. Therefore, developing students who value religious diversity is a long-term investment in creating a peaceful, just, and civilized society. Education that prioritizes inclusivity provides a crucial foundation for a generation capable of becoming agents of peace amidst the nation's diversity.

Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Central Java Regional Revenue Agency (Bapenda), the research assesses the effectiveness and contribution of PKB and BBNKB in supporting local fiscal performance. The results show that PKB consistently exerts a positive, meaningful influence on PAD, underscoring its central role in sustaining the province’s fiscal strength. In contrast, BBNKB demonstrates a weaker, less stable impact, primarily driven by changes in vehicle ownership trends and administrative challenges. When considered together, both tax instruments contribute to enhancing local fiscal capacity, although the reliance on PKB remains predominant. These findings underscore the importance of modernizing regional tax administration, particularly through digital innovation, transparent reporting systems, and community-based compliance strategies. Strengthening these mechanisms is essential to building a more resilient and autonomous fiscal framework, especially in the context of post-pandemic economic recovery and long-term regional development planning

This study aims to analyze the effect of sustainability report disclosure, audit committee meeting frequency, liquidity, leverage, and total asset turnover on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Profitability is measured using Return on Equity (ROE). This research adopts a quantitative approach using secondary data obtained from annual financial statements and sustainability reports. The sample was selected using purposive sampling, yielding 34 mining companies with 102 observations in total. Multiple linear regression analysis was employed after fulfilling classical assumption tests. The results indicate that sustainability report disclosure, audit committee meetings, liquidity, leverage, and total asset turnover simultaneously have a significant effect on profitability. However, partially, total asset turnover has a positive and significant impact on profitability. Meanwhile, sustainability report disclosure, audit committee meeting frequency, liquidity, and leverage do not significantly affect profitability. These findings suggest that asset utilization efficiency plays a crucial role in improving profitability in the mining sector. This study is expected to provide insights for companies, investors, and regulators to understand the determinants of profitability better and to support improved corporate governance and financial decision-making in mining companies.

This study aims to analyze in-depth the interest of the Setro Village community in choosing PNM Mekaar Syariah financing as a source of capital for micro and small enterprises (MSMEs). This phenomenon is interesting because it shows how economic, social, and spiritual factors contribute to the financial decisions of rural communities. This research was conducted using a qualitative exploratory approach, using case studies and in-depth interviews with key informants. To explain the relationship between attitudes, subjective norms, and behavioral control on community intentions to choose Islamic financing, data analysis was conducted thematically. The Theory of Planned Behavior (TPB) framework was also used. The study shows that positive community perceptions of ease of access, economic benefits, and compliance with Islamic principles are the main factors shaping community interest in PNM Mekaar Syariah. Fast, easy, and uncomplicated financing increases consumer trust and enhances perceived behavioral control. Conversely, increased business capital and family income enhance the sustainability of micro-enterprises. The institution is given moral legitimacy and spiritual conviction by the implemented Islamic values, such as the yield system and the freedom from usury. Community participation decisions are also driven by social factors such as group support, advice from group leaders, and the quality of service provided by field officers. Theoretically, this study adds local religiosity and socio-cultural aspects to enrich the application of the Theory of Planned Behavior in the context of rural Islamic finance.

Children living in orphanages face various psychological pressures, such as the loss of attachment figures, unstable social dynamics, and difficulty expressing emotions adaptively. These conditions require appropriate coping strategies to build emotional resilience. This community service activity utilizes a Service Learning (SL) approach, which integrates academic learning with community service. It aims to provide psychoeducation on emotions and coping strategies, and implements expressive writing as a means of emotional processing. The activity methods included interactive lectures, a pretest and posttest to measure understanding, an expressive writing therapy session, and a reflective interview at the end of the activity. Results showed an increase in understanding of emotions and coping strategies, as evidenced by improved posttest scores. Furthermore, expressive writing helped children express previously suppressed emotions, reduced psychological tension, and fostered a sense of relief, calm, and insight into personal problems. Overall, expressive writing has proven effective as a coping strategy in building emotional resilience in orphanage children, and the Service Learning approach has the potential for sustainable application in psychosocial support programs.

This study aims to describe the implementation of environmental literacy through the One Student One Plant Movement program at MI Muhammadiyah Gawang. The research method uses a descriptive qualitative approach. Data collection techniques are carried out using questionnaires and documentation. This program is designed through three main stages, namely environmental literacy socialization, program implementation, and plant care assistance. The results of the study indicate that the program is effective in improving students' environmental literacy, evidenced by the average student environmental literacy score of 62.8 before the program (pretest) with a sufficient category and 82.4 after the program (posttest) with a good category, which indicates an increase of 19.6 or 31.2% in environmental literacy scores. This program also contributes to positive changes in student behavior, such as increased awareness of environmental cleanliness and initiatives in caring for plants. Through these activities, students not only gain knowledge about the environment but also real-life experience in maintaining and caring for plants, connecting theory with practice. This program has succeeded in increasing student awareness and involvement in environmental issues, and can be used as a model for similar programs in other schools.

This research examines inter-ethnic marriages between Acehnese and Bugis-Makassar communities in Makassar City from 1990 to 2004, which emerged as a consequence of social mobility, cross-cultural interaction, and compatibility of religious values. The purpose of this study is to explain the factors that trigger inter-ethnic marriages, the underlying customary processes, and the socio-cultural dynamics that occur within family life. This research uses historical methods, including the heuristic stage, source criticism, interpretation, and historiography, with data obtained thru in-depth interviews with four families and related documentary sources. The research findings indicate that holding a wedding requires cultural negotiation between the two groups, with some families adopting traditional Acehnese ceremonial customs, while others implement Bugis-Makassar traditions. In family life, couples face differences in values regarding communication, gender role division, and religious practices, which are then overcome thru a dialogue-based process of adaptation and compromise. This process results in the formation of hybrid cultural identities, the expansion of social networks, and the strengthening of inter-ethnic integration. Overall, intertribal marriages serve as a medium for cultural reconciliation and a means of building more inclusive social relationships in a multicultural society.

This research examines inter-ethnic marriages between Acehnese and Bugis-Makassar communities in Makassar City from 1990 to 2004, which emerged as a consequence of social mobility, cross-cultural interaction, and compatibility of religious values. The purpose of this study is to explain the factors that trigger inter-ethnic marriages, the underlying customary processes, and the socio-cultural dynamics that occur within family life. This research uses historical methods, including the heuristic stage, source criticism, interpretation, and historiography, with data obtained thru in-depth interviews with four families and related documentary sources. The research findings indicate that holding a wedding requires cultural negotiation between the two groups, with some families adopting traditional Acehnese ceremonial customs, while others implement Bugis-Makassar traditions. In family life, couples face differences in values regarding communication, gender role division, and religious practices, which are then overcome thru a dialogue-based process of adaptation and compromise. This process results in the formation of hybrid cultural identities, the expansion of social networks, and the strengthening of inter-ethnic integration. Overall, intertribal marriages serve as a medium for cultural reconciliation and a means of building more inclusive social relationships in a multicultural society.

Business legality is a very important component in the development of micro, small, and medium enterprises (MSMEs). Business legality provides MSME players with legal protection, easier access to financing, and greater opportunities for growth. The Business Identification Number (NIB) is the official identity of business actors used to obtain business licenses and commercial or operational permits through an integrated electronic licensing system, namely Online Single Submission (OSS). The objective of this community service program is to increase the understanding and awareness of MSME actors in Kelayu Selatan Village, Selong District, East Lombok Regency, regarding business legality, particularly the creation of an NIB. To support more efficient assistance tailored to the needs of each business operator, this activity was conducted door-to-door and included several stages, such as observation and data collection on MSMEs, dissemination of information on the importance of business legality, assistance in creating OSS accounts, and assistance in the application process until the issuance of the NIB. The results of the activity showed an increase in awareness and knowledge about the importance of business legality. It is hoped that this program will encourage MSMEs to transform into formal businesses that are competitive and sustainable.

Global environmental challenges require active engagement from all sectors, including education. For Muslim youth, awareness of environmental sustainability aligns with Islamic ethical principles such as stewardship (khalifah), justice (ʿadl), and social welfare (maslahah). This study examines the influence of green economy education within Islamic higher education on students’ eco-literacy, ethical awareness, and sustainable economic behavior. A quantitative approach was employed using a structured questionnaire distributed to students from both Islamic economics and non-economics programs. Data were analyzed with descriptive statistics, independent t-tests, and one-way ANOVA to identify differences in environmental knowledge, attitudes, and behavior. Findings show that students with an Islamic economics background consistently achieve higher scores in knowledge, attitudes, and behavioral engagement related to sustainability compared to non-Islamic economics students. Integrating Islamic ethical values into the curriculum provides a holistic framework for internalizing sustainability principles, encouraging students to translate ethical knowledge into practical action. Pedagogical strategies such as project-based learning, reflective exercises, and experiential programs further enhance engagement and eco-conscious behavior. The study highlights the critical role of Islamic education in fostering a generation of ethically aware and environmentally responsible students. By embedding moral and ecological principles in academic programs, educational institutions can strengthen students’ capacity for sustainable decision-making and support broader goals of responsible economic and environmental stewardship.

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.

This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses the debt-to-asset ratio, and total asset turnover uses the total asset turnover ratio, while the dependent variable of profitability uses return on assets. Of the 108 companies in the population, 19 that met the research sample criteria were selected, yielding 95 observations. Data analysis was conducted using multiple linear regression, accompanied by classical assumption tests and hypothesis testing through F-tests and t-tests. The findings of this study reveal that asset growth has a significant positive effect on profitability, while leverage shows a significant negative effect. However, firm size, tangibility, and total asset turnover do not exhibit significant relationships with profitability. This study contributes both theoretically and practically to understanding the internal determinants of financial performance in the consumer sector and serves as a reference for management.

This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return On Assets (ROA), leverage by Debt to Equity Ratio (DER), and liquidity by Current Ratio (CR), while firm value is proxied by Price to Book Value (PBV). The study employs a quantitative approach using multiple linear regression analysis. The sample consists of 25 companies selected through purposive sampling, with a total of 125 secondary data observations obtained from annual financial statements. The results indicate that, partially, profitability, financial risk, and liquidity have a positive and significant effect on firm value. Simultaneously, the three independent variables also significantly affect firm value, with an adjusted R² of 43.4%, meaning that 56.6% of the variation in firm value is explained by other factors outside the model. These findings support agency theory and signaling theory, which suggest that strong financial performance, optimal debt management, and adequate liquidity provide positive signals to investors, thereby enhancing firm value.

In the investment world, stock returns are the leading indicator of a company’s performance and the basis for investor decision-making in the capital market. Fluctuations in stock returns reflect market expectations of the company’s prospects. The retail sector in Indonesia is facing significant pressure from post-pandemic shifts in consumer behavior and increased competition. This study aims to analyze the effect of financial distress, company size, liquidity, operating cash flow, and accounting profit on stock returns in retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. This type of research is causally associated with a quantitative approach. The data used is secondary, in the form of financial statements from retail companies. The sampling technique used was purposive, yielding a total of 39 data points from 13 retail companies. Data testing was carried out using SPSS version 24. The results showed that partially, the variables of financial distress, company size, liquidity, and accounting profit had no significant effect on stock returns. Meanwhile, operating cash flow positively impacts stock returns. These findings indicate that fundamental indicators are not always the main determinants of stock returns. Therefore, investors are advised also to consider external factors such as market sentiment, macroeconomic conditions, and government policies that may have a greater influence on stock performance in the capital market.

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 examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple linear regression analysis was conducted using Stata 16 software. The empirical results indicate that ESG, ROA, and ERP simultaneously have no significant effect on tax avoidance. Partially, each independent variable also shows no significant influence. These findings suggest that ESG implementation and ERP adoption have not directly affected corporate tax behavior, while profitability is not a primary determinant of tax avoidance in the energy sector. This study contributes to the existing literature by incorporating ERP as a novel variable in tax avoidance research, providing additional insight into the role of integrated information systems in corporate taxation practices.

Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.

This community service program aims to introduce basic English vocabulary to Kindergarten students through the medium of bilingual songs. The background of this activity is the limitation of interactive learning media and the dominance of traditional methods that are less attractive for early childhood. Bilingual songs were chosen because they have a simple rhythm, easy to remember lyrics, and are able to create a fun and contextual learning atmosphere. The method used is the Participatory Action Learning System approach which includes the preparation stage, flexible action, and reflection. Bilingual songs are inserted at the transition moments of class activities and combined with simple movements to stimulate natural vocabulary acquisition. The results of the observations showed a significant improvement in children's language skills: most students were able to remember new vocabulary, enthusiasm for learning increased, and active participation in singing together was higher. Teachers also reported that the use of bilingual songs helped keep children's attention and created a positive learning atmosphere. Overall, this activity proves that bilingual songs are an effective, fun, and appropriate medium for children's developmental stages to strengthen mastery of basic English vocabulary. This program is recommended to be applied continuously in daily learning activities in kindergarten classrooms.

The purpose of this study is to discuss the introduction of the Pendet Dance in the Markandeya–Walailak cultural exchange program and to evaluate its effectiveness as a cross-cultural character education tool. To investigate program design, execution, and results, the study used a descriptive qualitative approach backed by the CIPP (Context, Input, Process, Product) evaluation model. During the cultural exchange activities, information was gathered through participant reflection, documentation, and observation. The results show that the program effectively combined the principles of character education with conventional performing arts. Thai students showed greater appreciation, tolerance, respect, and empathy for cultural diversity as well as a deeper comprehension of the Pendet Dance's meaning, symbolism, and cultural value. In addition, Indonesian students who served as facilitators saw improvements in their discipline, self-assurance, cultural adaptability, and communication abilities. The exercise emphasizes how traditional performing arts can be a powerful tool for international engagement and cultural diplomacy. All things considered, the program shows that cultural exchange programs can make a significant contribution to global character education, and it is advised that comparable projects be maintained and developed in subsequent international education partnerships.

This research focused on improving fine motor development in early childhood through creative learning activities that utilize recycled materials, designed and implemented using the ADDIE instructional model. The study involved children from class B2 at TK Prawidya Darma and was conducted systematically through five stages, namely analysis, design, development, implementation, and evaluation. Throughout the learning process, children were engaged in a variety of hands-on craft activities, including cutting, folding, gluing, and assembling recycled objects, which were intentionally structured to train hand–eye coordination, finger flexibility, and concentration. The results demonstrate that learning activities based on recycled materials offer rich and meaningful experiences for young learners. Children showed noticeable improvements in accuracy, independence, and creative expression while completing tasks. In addition, the use of recycled materials helped cultivate environmental awareness from an early age, as children learned the value of reusing everyday objects. The classroom atmosphere became more interactive and enjoyable, with students actively participating and showing enthusiasm during the activities. Overall, the findings indicate that creative recycling-based activities are effective in supporting fine motor skill development through enjoyable, practical, and environmentally friendly learning experiences. This study concludes that integrating recycled materials into creative activities can be an innovative, sustainable, and pedagogically valuable approach for early childhood education programs.