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Immanuel Lumbantoruan; Bernhardt Siburian; Junjungan Simorangkir

Jurnal Pendidikan Agama dan Teologi 2025 International Forum of Researchers and Lecturers

This study aims to determine the opinions of two central figures in the GPKB structure, namely Ephorus and Head of Department Marturia, regarding the role and function of the choir in the liturgy. The background of this study is based on the observation that in many worship practices within the GPKB environment, the choir is often considered only an aesthetic complement, without considering the theological and liturgical meaning that should accompany it. Using a qualitative descriptive approach, data were obtained through in-depth interviews with key informants, direct observation of liturgical implementation, and a review of church documents such as the Order of Worship. Analysis was carried out carefully to explore the perceptions, expectations, and direction of church policy regarding choir ministry. The results show that both Ephorus and Head of Department Marturia view the choir as a liturgical servant on a par with servants of the word. They emphasize that the choir must be a means of proclaiming the word through theologically and contextually weighty music. However, they also acknowledge that implementation at the congregation level is not yet consistent, and guidance for the choir is still minimal in the liturgical and spiritual aspects.

Robert Parulian Berutu

Jurnal Pendidikan Agama dan Teologi 2025 International Forum of Researchers and Lecturers

This study aims to determine the exemplary leadership of Joshua and its implications for the ministry of the Elders at the GKPPD Penjaraten Resort Kuta Dame Pakpak Bharat. The background of this study departs from the fact that not all Elders demonstrate leadership character in accordance with Biblical values, especially as exemplified by Joshua as a humble, selfless, and exemplary leader of the Israelites. This study uses a qualitative method with a descriptive analysis approach, namely by analyzing and describing the character of Joshua's leadership and its relevance to the current condition of the Elders' ministry. The results of the study show four exemplary aspects of Joshua's leadership, namely: Joshua always prioritizes God, Joshua has great empathy for the Israelites, Joshua demonstrates obedience and steadfastness of faith, and Joshua implements servant leadership. Emulating Joshua's leadership is important for GKPPD Elders because Joshua demonstrates leadership that always prioritizes God in every decision. His exemplary in having empathy and concern for the congregation becomes a real example for Elders in serving the congregation with heart. Joshua's obedience and steadfast faith also encouraged the Elders to live with integrity and serve as spiritual role models. Furthermore, Joshua's selfless leadership style taught that true service is done with sincerity, not for personal gain.

Heppi Manik

Jurnal Pendidikan Agama dan Teologi 2025 International Forum of Researchers and Lecturers

This study aims to analyze the factors influencing the absence of partua ibale (male congregants who are heads of households) in attending Sunday services at GKPPD Simbruna Village, Siempat Rube District, Pakpak Bharat Regency. The research employed a qualitative method, with data collected through observation, in-depth interviews, and documentation involving several congregants, church leaders, and community members. The findings reveal that absenteeism among partua ibale is influenced by both internal and external factors. Internal factors include a lack of spiritual motivation, boredom due to lengthy and less engaging sermons, low awareness of gratitude to God, and weak personal commitment to church participation. External factors include the long distance to the church, heavy family responsibilities, economic challenges, and the absence of exemplary conduct from church elders. The study concludes that the attendance of partua ibale in Sunday services is not solely a personal matter but also reflects the church’s effectiveness in providing pastoral care, strengthening fellowship, and encouraging active male participation in worship.  

Abraham, Agustinus

Jurnal Pendidikan Agama dan Teologi 2025 International Forum of Researchers and Lecturers

This research  examines the transfiguration of Jesus in the Synoptic Gospels, with particular emphasis on the theological distinctiveness of the Gospel of Mark. The study employs a qualitative method using a literature review approach, focusing on narrative analysis, textual comparison, and theological reflection. The analysis shows that although Matthew, Mark, and Luke present the transfiguration event, each Gospel offers distinctive features in wording, narrative structure, and theological emphasis. Mark presents the transfiguration in a concise form, portraying Jesus as the messianic Son of God and as a prophet like Moses, while highlighting the apocalyptic and symbolic aspects of this divine encounter. From Mark’s perspective, the transfiguration serves as a prefiguration of Jesus’ resurrection and a revelation of His messianic identity, which in the Greco-Roman context may be understood as apotheosis—the elevation of a human into divinity. This study affirms that the transfiguration in Mark is not only a historical event but also a theological event that encompasses eschatological and christological dimensions, as well as a reflection on divine hiddenness. In conclusion, the transfiguration is understood as a manifestation of Jesus’ hidden glory within suffering, confirming that the path to resurrection and glory must pass through the cross. This article contributes to biblical and theological studies by demonstrating how Mark articulates a unique christology, one that remains relevant for contemporary Christian faith and opens avenues for further exploration through apocalyptic theology and scriptural intertextuality.

Windi Jore Lasenov Sinamo

Jurnal Pendidikan Agama dan Teologi 2025 International Forum of Researchers and Lecturers

This study aims to examine the concept of servant leadership based on Matthew 20:20-28 and its relevance to the leadership of pastors in the Pakpak Dairi Protestant Christian Church (GKPPD). The background of this research stems from the dynamics of church leadership, which still faces challenges in realizing the values of service, humility, and relational closeness as taught by Jesus Christ. This research uses a qualitative method with a literature review approach, focusing on the analysis of biblical texts and literature on biblical theology, Christian leadership, and pastoral spirituality. The results of the study show that Jesus introduced a leadership paradigm that is different from the world's pattern, namely leadership that is rooted in service, sacrifice, and love. This principle requires spiritual transformation in church leaders so that their ministry reflects the character of Christ. In the context of GKPPD, the application of servant leadership is important because of the influence of local culture, which emphasizes social structure, and the congregation's need for authentic, relational, and humble leaders. This research confirms that servant leadership is not only theological but also contextual in responding to the challenges of church life, as well as providing theoretical and practical contributions in building a leadership paradigm that is in line with the Gospel and relevant to the local church today.

Sisga Desriman Zebua; Chintya Megaria Situmeang

Jurnal Pendidikan Agama dan Teologi 2025 International Forum of Researchers and Lecturers

This study aims to describe the implementation of the Christian mission by the Christian Veterinary Mission (CVM) in the development of agriculture/livestock and education for students of IAKN Tarutung, which also focuses on evangelism that introduces Christ to the communities and students being served. CVM, as an international Christian mission organization, carries out services that combine spiritual and practical approaches, particularly among communities that also include IAKN Tarutung students, through technical assistance, training, community empowerment, and educational support. This research uses a qualitative research method with a descriptive analysis approach, utilizing data collection techniques through in-depth interviews, observations, and documentation from CVM workers, scholarship recipients, and the communities involved in the program. The theoretical basis of this research refers to the thoughts of David J. Bosch, who asserts that mission is an attribute of God (missio Dei) and the church is merely an instrument sent to carry it out. This also underpins the view that CVM's mission is not merely evangelism, but also practical service that addresses the real needs of society. The research findings indicate that CVM implements a holistic mission that focuses not only on evangelism but also on economic empowerment through agricultural and livestock training, improving the quality of human resources through formal and non-formal education, and building social and spiritual relationships within the community. This research emphasizes that CVM's application of the Christian mission is capable of providing positive transformation that encompasses social, economic, educational, and spiritual aspects of the community. This finding is expected to serve as a reference for the development of Christian mission models in other regions with relevant and contextual approaches.

Kasih Situmorang

Jurnal Pendidikan Agama dan Teologi 2025 International Forum of Researchers and Lecturers

Women in traditional societies often face complex challenges, particularly within patriarchal social systems. In Batak Toba culture, women are frequently placed in subordinate positions and regarded merely as complements within the household. However, social realities reveal a different dynamic, where women are able to emerge as key actors in sustaining family economies while also preserving cultural identity. This study aims to examine the resilience of female ulos weavers in Siraja Hutagalung Village from a socio-theological perspective. The method used is qualitative with a descriptive approach. Primary data were obtained through in-depth interviews with five main informants who work as ulos weavers, while secondary data came from literature studies related to women’s resilience issues. The analysis refers to resilience theory and gender role theory. The findings show that female ulos weavers hold a central role in family life. Their weaving is not only a cultural product but also symbolizes spiritual strength, loyalty, and independence. Thus, women’s resilience is not merely a social reality but also a tangible expression of spirituality embedded in daily life.

Damian Deveuster Darvis Tarung; Dwison Andresco Renleeuw; Rikardus Undat

Jurnal Pendidikan Agama dan Teologi 2025 International Forum of Researchers and Lecturers

Social changes driven by globalization and advancements in digital technology have led to a shift in the values surrounding human sexuality, from being sacred to becoming increasingly liberal and permissive. This phenomenon has triggered an identity crisis, particularly among the younger generation. This study aims to explore the meaning of self-control as presented in Sirach 5:2 and to evaluate its relevance as an ethical and theological foundation in addressing the contemporary crisis of sexuality. The method employed is a literature study using a qualitative-theological approach and textual analysis of Sacred Scripture. The findings indicate that self-control in Sirach 5:2 is not merely the suppression of desire but an expression of moral and spiritual maturity grounded in wisdom and divine grace. In light of Christian ethics, this virtue shapes responsibility, chastity, and fidelity within human relationships. Thus, self-control becomes a fundamental basis for building personal integrity and a dignified direction of life amidst a permissive cultural current.

Adelia Pramesti Handayani; Syaefani Safitri Tussadiah; Azzahra Isnaeni Tatsbita; Fadhlika Dwi Larasati

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This research aims to analyze the use of the School Activity Plan and Budget Application System (ARKAS) in managing BOS funds at elementary schools in Bekasi Regency. The study employs qualitative methods through interviews and literature reviews from various sources. It was conducted at SDN Babelan Kota 06. The implementation of ARKAS version 4.0 significantly contributes to budget management in Indonesian schools. ARKAS facilitates online budget planning, submission, and tracking, as well as automated reporting and system integration to enhance transparency and accountability. However, ARKAS implementation faces challenges such as lack of understanding and training in schools, technological infrastructure limitations, and frequent policy changes. The study highlights the importance of better socialization and adaptation to regulatory changes to improve the effectiveness of ARKAS in school fund management.

Rasidin Karo Karo Sitepu; Diyah Puspa Asih Atsilanti; Marcella Magdhalena Erlely; Alsa Az Zukhruf; Muhammad Ifran +3 more

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

Indonesia, with its rapid economic growth, is still haunted by persistent poverty problems. Inflation is like a parasite that sticks to economic growth, has the potential to worsen the poverty gap and hinder its overcoming. The aim of this research is to examine how economic growth and inflation in Indonesia affect the level of poverty in Indonesia. Panel data collected between 1994 and 2023 from 34 provinces in Indonesia is the data source. Multiple linear regression analysis is the technique used. The findings show that the number of poor people in Indonesia is not significantly affected by economic growth or inflation. Only 25.7% of the fluctuation in the number of poor people can be explained by the regression model, based on a coefficient of determination (R-square) of 0.257; the remaining 74.3% can be explained by other factors not taken into account in this study.

Meira Chusnul Khotimah; Selli Dwi Parwati; Melinda Diyah Astuti; Rahma Aulia; Eva Wulandari

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

Villages are autonomous regions which have special features in the form of village financial management which is described in the form of the Village Revenue and Expenditure Budget (APBDes). This research aims to analyze APBDes Planning and Accountability in Rambeanak Village, Mungkid City, Magelang Regency. The method used is descriptive qualitative and case approach as well as primary data through interviews and documentation. The research results show that APBDes planning and accountability are regulated in Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management in Rambeanak Village, which is fully implemented in accordance with existing regulations. However, the implementation of the use of the Siskeudes application with the contribution of the cash management system has not been fully realized.    

Septiana Putri Pangestu; Ayu Alfina Wijiyanti; Muhammad Muhaiminul Azizul K; Elvira Ayu Lestari

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

Appropriate financial management is key in managing regional finances that are vulnerable to risk. Even though financial risk exists, this does not always indicate a violation. Good financial management in the regions is the key to demonstrating the effectiveness and efficiency of the use of public funds. This study uses a qualitative approach with primary data sources through interviews and direct observation in the field. The research results show that the South Magelang District OPD has implemented accounting procedures in accordance with regulations, achieving a full level of accountability with optimal transparency in administration and financial accountability. However, continued efforts are needed in financial management, supervision and reporting to maintain public trust and increase the effectiveness of financial management in the future.  

Ture Ayu Situmeang; Yakobus Ndona

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

Globalization is a term that has to do with the increasing interconnectedness and interdependence between nations and people around the world through trade, investment, travel, popular culture, and other forms of interaction, so that the boundaries of a country become increasingly narrow. The values of Pancasila, especially the values contained in the third principle, namely "Indonesian Unity," are very relevant and important to be actualized in everyday life. The author uses the Literature Study method, which is defined by Nazir (2013) as a systematic process of tracing various literature sources relevant to the research topic to obtain the necessary information and materials. The results showed that the Third Precept of Pancasila has a very strategic role in facing challenges in the era of globalization. By instilling the values of unity, Indonesia can maintain national identity, overcome economic challenges, preserve culture, increase tolerance, and strengthen political positions in the international arena

Darma Krisnanto; Nadia Anggraeni; Patricia Amanda Pertiwi

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

The aim of this research is to see how the ability of village officials has an impact on the regional financial management system in Trimurjo Village, Central Lampung Regency. The involvement of the apparatus in question includes the knowledge, skills and attitudes needed to carry out their duties and responsibilities. This study is based on the theoretical framework of Spencer & Spencer (1993) and the principles of regional financial management according to Minister of Home Affairs Regulation No. 13 of 2006, emphasizes the importance of competency to ensure that village fund management runs well and efficiently. This research was conducted qualitatively, with data collected through interviews and literature study. The research results show that the competency of Trimurjo village officials in financial management still needs to be improved. The most significant factor is knowledge of the apparatus. This research proposes sustainable training and development to improve the quality of village financial management.

M. Khoirullah; A. A. Miftah; Ahsan Putra Hafiz

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This study aims to (1) to find out how the role of Islamic microfinance institutions on micro businesses in Jambi city. (2) to find out how the development of Islamic microfinance institutions in Jambi city. (3) to find out what efforts are made by Islamic microfinance institutions (BMT) to increase their role towards micro enterprises in Jambi city. The problems discussed in this thesis are (1) how the role of Islamic microfinance institutions on micro businesses in Jambi city. (2) what influences the role of Islamic microfinance institutions (BMT) on micro businesses. (3) what efforts are made by Islamic microfinance institutions (BMT) to increase their role towards micro business ventures in Jambi city. The research method used is descriptive qualitative. The descriptive method of analysis is obtained through data sourced from observation, interviews, and documentation as well as other sources that support field research by finding data sources directly from the field, namely from the BMT through data collection and interviews with the parties concerned. The results of this study are the Financing mechanism at BMTs in Jambi city, namely BMT Al-Ishlah, BMT KOSSUMA, and BMT. Muslimah Masyitoh tends to be the same, the difference lies only in the tax year of the vehicle financing ceiling, and the length of installments. Financing includes several contracts, namely murabahah, ijarah, ar-Rahn, mudharabah, musyarakah and qordhul hasan. Analysis before channeling financing at BMT for prospective financing members includes: Character, Capital, Capacity, Condition, and Coleterol. The importance of Islamic microfinance by BMTs in Jambi city in empowering MSMEs is evidenced by the main target of BMT financing is small business actors who are not reached by banks. Simple procedures and applied financing are needed by Jambi city MSMEs in developing their businesses. The constraints of the Jambi city BMT cooperative in carrying out its business, namely financing in the context of empowering MSEs, include internal constraints and external constraints.

Alya Putri Desryadhi; Emiliana Putri; Risma Mutiara

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

The purpose of this research is to find answers to what the accounting information system is regarding inventory, cash sales and cash receipts at the Hi.Rembulan company. Can be refined according to a good and theoretically correct accounting information system for inventory, cash sales and cash receipts, so that it can be applied according to company conditions. The rationale for this research is the need to implement an accounting information system regarding inventory, cash sales and cash receipts at the Hi.Rembulan company. Then analyze the weaknesses in the company. So that alternative solutions to problems that arise can be created in accordance with a good and theoretically correct accounting information system. From the results of this research, it is concluded that in solving the problem of implementing an accounting information system regarding inventory, cash sales and cash receipts, it is best to strictly separate responsibilities and carry out accounting functions by different people to avoid cash misappropriation, the documents used are such as notes. Sales are printed serial numbers so that use can be accounted for by the authorized user of the document.

Meesy Anugrah Putri; Melda Anjelia; Kharismha Fresty; Agum Murtaib; Siti Rodiah

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This article presents an overview of the latest research results discussing the impact of earnings management practices on company value during the 2019-2023 period. This research aims to explore the relationship between earnings management and company value from various perspectives, using qualitative research methods and a case study approach. The researchers searched, analyzed and developed data from previous research, then adapted it to current conditions. The research findings outline the influence of earnings management on company value in the 2019-2023 time period. The research results highlight several trends, including an increased focus on transparency, accountability, as well as the impact of technology on earnings management practices and assessing corporate value. In conclusion, recent research trends show a shift towards deeper and more relevant understanding, with an emphasis on transparency, accountability, the influence of technology, as well as research based on specific industries and country contexts.

Risa Watti; Nurul Azizah; Djojo Dihardjo

Jurnal Pelayanan Hubungan Masyarakat 2025 International Forum of Researchers and Lecturers

The aim of this service is to provide training on preparing household financial reports for PKK women at the Pagerluyung Village Hall, Mojokerto Regency. Pagerluyung Village Hall is located on Jl Balai Desa, Gedeg District, Mojokerto Regency. At the Pagerluyung Village Hall there is a PKK Women's organization which is expected to empower women to participate in village development. In its implementation, PKK mothers often experience problems in making monthly and annual financial reports. Meanwhile, if you have to hand over the preparation of financial reports to outside parties, it requires quite a large amount of money, whereas the PKK Women's organization is not a profit-seeking organization, so it is felt to be very difficult. Therefore, this activity aims to transfer knowledge and techniques for making simple financial reports to PKK women so that Pagerluyung PKK women can be independent in making their financial reports. The method used is in the form of delivering material and implementing financial report preparation. Apart from that, the classical method will be used with a discussion/question and answer approach starting from the planning stage, the implementation stage and ending with the evaluation stage with the aim that the material can be well received by the PKK participants.

Ersada Siregar; Yanto Paulus

Jurnal Pelayanan Hubungan Masyarakat 2025 International Forum of Researchers and Lecturers

The NNC (Nouthetic Nature Community) method is a new method that comes from combining Nouthetic which consists of the elements of Confrontation, Concern, and Change as well as the addition of Nature and Community elements, the author named the NNC method. The author created this new method based on the needs of members of a local church who were experiencing feelings of disappointment. One of the elements of NNC is Community which has an impact on services to the community, distribution of food to people in need, this community is named Dapoer Berkat. Dapoer Berkat community activities aim to ensure that each member experiences recovery through counseling, worship, prayer as well as the loving service of distributing food to the surrounding community. Dapoer Berkat chose this community service place in Ciangsana village, West Java because it is close to the community and in Ciangsana village there are quite a lot of elderly people who still work as janitors, rubbish collectors, and online motorbike taxis. The love of Christ drives Dapoer. Thanks to carrying out this ministry, love is a real action that can be felt by everyone.

Raihan Nabil; Sayekti Harits Suryawan

Jurnal Pelayanan Hubungan Masyarakat 2025 International Forum of Researchers and Lecturers

This study discusses the implementation of website-based application features in the Public Works and Spatial Planning Department which has brought significant changes in community services and information management related to infrastructure and regional planning. The process of developing application features involves careful planning, planning and design to ensure successful implementation. The results of the implementation of application features have increased the accessibility and transparency of information for the public and related parties. Collaboration and contribution from various parties is also the key to success in perfecting website development application features. This marks a major step in modernizing public services and increasing the efficiency and accessibility of information in this area. This study provides valuable insights for government agencies and researchers regarding the implementation of information technology in improving public services and administrative efficiency.