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Cooperatives play a significant role in Indonesia’s economic system because they aim to enhance member welfare through collective ownership and cooperative principles. To maintain accountability, cooperatives are required to prepare financial reports following the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study examines how SAK ETAP is applied in the financial reporting practices of Koperasi Simpan Pinjam (KSP) Mandiri Sejahtera, Comal Branch. Using a qualitative descriptive method with a case study approach, data were gathered through interviews and an analysis of the 2022 financial statements. The results indicate that although the cooperative has implemented several elements of SAK ETAP, full compliance has not been achieved due to limited human resources and the absence of an integrated reporting system. Nevertheless, the preparation of PPAP reports reflects prudence in managing credit risk and highlights the need for digital systems and improved accounting skills to strengthen transparent and accountable financial management.

The management of Corporate Social Responsibility (CSR) in the banking sector holds strategic importance in strengthening public trust, supporting sustainable development, and ensuring that the distribution of CSR funds aligns with principles of good governance. However, CSR implementation among Indonesian banks continues to face fundamental issues, including limited transparency, inconsistent reporting standards, and weak supervisory mechanisms. This study aims to analyze the synergy between the Financial Services Authority (OJK) and the banking industry in establishing transparent and accountable CSR fund management. Using a normative legal approach combined with institutional analysis, the findings reveal that although OJK has issued sustainable finance regulations such as POJK No. 51/POJK.03/2017, these regulations have not fully ensured the integrity and accountability of CSR distribution. Strengthening reporting standards, ensuring independent audits, and integrating a digital CSR reporting system are essential to enhance oversight. This study proposes a regulatory–institutional synergy model between OJK and the banking sector to build CSR governance that is transparent, participatory, and impact-oriented.  

The banking sector is a strategic pillar that supports national economic stability and relies heavily on public trust. To maintain this legitimacy, banks are required to implement Corporate Social Responsibility (CSR), which is not only a moral obligation but also a legal duty as regulated in several laws such as Law No. 40 of 2007 on Limited Liability Companies and Law No. 21 of 2011 on the Financial Services Authority (OJK). This study aims to analyze the responsibility of OJK in managing Corporate Social Responsibility (CSR) funds based on the principles of Good Governance and to examine the role of banking institutions in maintaining public trust through transparent and accountable Corporate Social Responsibility (CSR) practices. This research employs a normative juridical approach by reviewing relevant legislation, literature, and regulatory documents. The results show that OJK holds normative, institutional, and legal responsibilities in supervising Corporate Social Responsibility (CSR) implementation to ensure compliance with the principles of transparency, accountability, independence, responsibility, and fairness. Meanwhile, banking institutions play a crucial role in ensuring that Corporate Social Responsibility (CSR) becomes an integral part of their sustainability strategy rather than a mere administrative formality. The application of Good Corporate Governance (GCG) has a positive impact on increasing public trust, as transparency and accountability in Corporate Social Responsibility (CSR) management strengthen the social legitimacy of banking institutions. Therefore, synergy between OJK and the banking sector in enhancing Corporate Social Responsibility (CSR) governance is the key to achieving an ethical and sustainable financial system.

This study evaluated the effectiveness of the JKN Mobile interface using Nielsen’s Usability Heuristic Principles to identify issues that affect clarity, consistency, and user navigation. The research applied a descriptive qualitative approach through interface observation and visual analysis, focusing on typography, layout, color usage, iconography, and feedback mechanisms. The findings showed that several essential elements of system status were not clearly presented, such as loading indicators, data update information, and synchronization cues. Inconsistencies in icon style, visual hierarchy, and button functions further reduced predictability and increased the cognitive load on users. Some screens also displayed incomplete content and unclear action mapping, which disrupted task flow. The study concludes that improving visual hierarchy, standardizing interface components, refining navigation paths, and providing clearer feedback can strengthen usability and support the application’s role as an accessible digital public service.

This Community Service (PKM) activity aims to improve artificial intelligence (AI) literacy in students majoring in Visual Communication Design (DKV) at SMK Muhammadiyah 2 Palembang through Canva-based training. The development of AI technology has brought about a significant change in the world of graphic design, where features such as Magic Design, Text-to-Image, and Background Remover are now widely used to support the creative process. However, most vocational school students are still passive users, lacking an understanding of the AI principles behind the technology. Through a Project-Based Learning (PjBL) and Active Learning approach with a demo–practice–reflection model, this activity is designed so that students are not only able to use the AI features in Canva, but also understand the work concepts, benefits, and ethics of using them. The activity was conducted over two days, involving 30 DKV class XI students. The evaluation of the results showed a significant increase in the aspects of understanding AI concepts (48%), motivation to learn design (35%), and creativity of works (32%). Students also show an increase in learning independence and digital ethical awareness. These results confirm that AI-based learning through Canva is effective in building AI literacy, creativity, and student readiness to face the technology-based creative industry. This activity is recommended to be expanded to teachers and other departments to strengthen digital literacy in the vocational education environment.  

The role of the Holy Spirit is one of the central aspects of Christian theology, particularly within Evangelical theology, which seeks to uphold a balance between biblical truth and spiritual experience. This study aims to examine the understanding of the Holy Spirit in Evangelical theology, with a specific focus on the relationship between biblical pneumatology and the expressions of contemporary charismatic movements. The approach used is a theological–descriptive study through an analysis of biblical literature, classical Evangelical theological works, and contemporary research on charismatic movements in Indonesia and around the world. The findings indicate that Evangelical theology understands the Holy Spirit primarily as a divine person who works in regeneration, sanctification, and ministry empowerment based on the authority of Scripture. Meanwhile, the charismatic movement emphasizes more phenomenological aspects of the Holy Spirit’s work, such as Spirit baptism, spiritual gifts (charismata), and manifestations of supernatural power. Theological tension arises when charismatic experiences do not always align with the strict Evangelical hermeneutical principles applied to Scripture. Nevertheless, both approaches offer important contributions: biblical pneumatology preserves a healthy doctrinal foundation, while charismatic spirituality reminds the church of the importance of the Holy Spirit’s dynamic power in contemporary ecclesial life. This study concludes that integrating biblical foundations with openness to the work of the Holy Spirit can enrich the understanding and praxis of the contemporary Evangelical church. The church needs to develop a balanced pneumatology that is rooted in Scripture yet responsive to the movement of the Holy Spirit within the changing contexts of time and culture.

The low understanding of nutritious food choices among elementary school children remains a problem because it impacts their health, learning abilities, and future eating habits. A similar situation was found at SDN 3 Picungremuk, where students often choose flavored foods without considering their nutritional content. This community service activity aims to improve students' nutritional knowledge through education on the concept of "Isi Piringku" (My Plate). The implementation stages include identifying needs through observation and discussions with teachers, developing materials tailored to children's development, conducting interactive socialization, and practicing how to assemble a balanced meal plate using visual media. Evaluation was carried out through pre- and post-tests accompanied by food selection simulations. The output showed a significant increase in understanding. Before the education, most students were unable to combine foods correctly. After the activity, all participants were able to assemble a meal plate according to the principles of balanced nutrition. These findings prove that the use of visual media and hands-on practice is an effective method for instilling healthy eating habits in elementary school children.

BUMDes Raharja, as a village-owned economic institution, plays a strategic role in supporting local economic growth. However, preliminary assessments indicate several weaknesses in organizational governance and financial administration, particularly concerning record-keeping discipline, understanding of village financial management standards, and utilization of supporting operational documents. This community assistance research aims to strengthen institutional governance and enhance financial administrative capacity within BUMDes Raharja to ensure greater transparency, accountability, and compliance with village financial management principles. The study employs a participatory action research (PAR) approach through three main stages: (1) situation analysis and problem mapping, (2) implementation of assistance through training, technical support, and development of financial administrative instruments, and (3) evaluation through observation, document analysis, and interviews. The results show improved understanding among BUMDes administrators regarding financial administration procedures, the development of more systematic financial recording formats, and strengthened commitment to implementing more orderly and professional governance. Overall, the assistance program has had a positive impact on enhancing the managerial capacity of BUMDes Raharja as a sustainable village economic institution.

This paper aims to examine the relationship between Social Learning Theory and the principles of Christian education, particularly in character formation and the discipleship process. Social Learning Theory asserts that human behavior is shaped through observation, imitation, and social interaction, thus role models and the environment play a central role in the learning process. This understanding aligns with Christian education, which emphasizes that faith and character are developed through relationships, life experiences, and role models, as demonstrated in God's relationship with Israel, the life of Jesus Christ, and the practices of the early church. The integration of these two approaches demonstrates that effective Christian character formation requires a combination of modeling, mentoring, and a supportive community, along with the spiritually renewing work of the Holy Spirit. Thus, modern psychological theory and the principles of faith education can complement each other to create a holistic approach to Christian education, whether in the church, school, or family.

This paper discusses the principles of Jesus’ teachings that are relevant for building effective and transformative learning within the context of contemporary education. Jesus is known as the Great Teacher who taught with authority, closeness, and methods capable of transforming the thinking, attitudes, and behavior of His listeners. Through biblical analysis and pedagogical examination, this study identifies several key principles, including the use of stories and parables to facilitate deep understanding, a dialogical approach that encourages active participation, contextualization of the message according to the listeners’ social background, modeling as a form of learning through example, and an emphasis on character transformation as the ultimate goal of education. The study concludes that the principles of Jesus’ teaching are not only effective in delivering content but also play a significant role in shaping the internal transformation of learners. By adapting these principles, modern educators can build learning processes that are more meaningful, holistic, and transformation-oriented.

This study aims to analyze the integration of the Pancasila Student Profile (PSP) within Civics Education (PPKn) learning in elementary schools through a descriptive qualitative library research approach. The research draws on 15 national journal articles published between 2020 and 2025 that discuss strategies, challenges, and outcomes of implementing the PSP in learning practices. The findings show that PSP values—such as mutual cooperation, independence, critical thinking, creativity, and noble character—are primarily integrated through classroom activities, project-based learning, and habituation programs aligned with the Merdeka Curriculum. However, several challenges persist, including limited teacher understanding, inconsistent school support, inadequate learning media, and insufficient alignment between curriculum expectations and classroom practices. The analysis also reveals that effective implementation requires strong teacher leadership, contextual learning strategies, and sustained school commitment to character development. The study contributes theoretically by deepening understanding of value-based learning and practically by offering recommendations for teachers and schools to optimize character-based PPKn instruction. Overall, the integration of PSP values strengthens students’ character formation and supports the development of a holistic learning environment consistent with Pancasila principles.  

This research examines the implementation of green building principles in the design of the Multipurpose Building at SMP–SMA Islam Hidayatullah Semarang, focusing on energy-efficient strategies and spatial comfort based on the GREENSHIP GBCI certification criteria. The study employs a qualitative descriptive method through interviews with the architect, analysis of architectural drawings, interpretation of interior design visualizations produced by Falana Studio, and literature review on sustainable building design. The findings indicate that the building consistently applies passive design strategies, including the optimization of natural lighting through large openings and a central void, the application of cross-ventilation on each floor, and the integration of façade vegetation that reduces surface temperature and improves microclimate performance. Material selection such as GRC panels, HPL, and modular plywood supports long-term durability, while the interior design demonstrates strong visual comfort and ergonomic quality through indirect lighting, neutral color schemes, and activity-based furniture layout. According to the GREENSHIP assessment categories, the building fulfills Energy Efficiency and Conservation (EEC), Indoor Health and Comfort (IHC), Material Resources and Cycle (MRC), and Appropriate Site Development (ASD) criteria. In conclusion, the Multipurpose Building successfully integrates green building principles as an effective approach to energy efficiency and the enhancement of the educational environment.

This study examines the constitutional systems of Denmark and Sweden as two of the most stable and advanced models of modern constitutional monarchy in the world. While maintaining the institution of monarchy, both countries have successfully integrated the principles of parliamentary democracy, parliamentary supremacy, and strict limitations on executive power, so that the monarch plays a purely symbolic role in the state. Using a normative-comparative legal research method that focuses on the 1953 Danish Constitution and the 1974 Swedish Instrument of Government, this study traces the historical evolution, constitutional structure, mechanisms of government formation, legislative oversight, and the role of the judiciary in both countries. The results of the study show that Denmark has retained a number of historical formulations regarding the power of the king in the text of the constitution, but all of these powers are symbolic in nature because they are controlled by parliamentary convention. Sweden, through its 1974 reforms, opted for a more decisive model by explicitly removing all political roles of the monarchy. Despite differences in constitutional design, both countries share fundamental similarities in their egalitarian political culture, bureaucratic professionalism, political consensus, and parliamentary rule mechanisms that create governmental stability.Further analysis shows that the continuity of the monarchy in both countries is inseparable from peaceful historical transformation, the monarchy's ability to adapt to democratization, and its role as

This study aims to answer two questions. First, why were there only single candidates in 37 regions in the 2024 simultaneous regional elections? Second, what are the risks of single candidates to democracy and the performance of political parties? The methods used are normative juridical methods with a legislative and conceptual approach. The research focuses on the phenomenon of single candidates in regional elections and its impact on democracy and the performance of political parties in Indonesia. The results of this study show that the phenomenon of single candidates in regional elections indicates weak local democracy and poor performance of political parties in carrying out their functions of regeneration and leadership recruitment. Elite domination, high political costs, and the strong influence of oligarchs make the nomination process non-competitive and reduce the space for alternative candidates. As a result, regional elections are only procedural without substance, widening the democratic deficit and opening space for local bossism and unhealthy power consolidation. If this condition continues, local democracy will move further away from the principles of openness, accountability, and fair competition.

This study provides an in-depth examination of the relationship between the implementation of administrative ethics and the quality of civil service performance within the framework of good governance principles in Kota Palangka Raya. Employing a qualitative–descriptive approach grounded in literature-based analysis, this research explores various empirical findings related to public service practices, bureaucratic transparency, regional asset management, and the integrity of civil servants. The analysis reveals that administrative ethics have not been fully internalized, as evidenced by persistent delays in service delivery, employee absenteeism, convoluted procedures, low responsiveness, and weak accountability and regulatory compliance. These conditions indicate a substantial gap between ideal ethical standards and actual administrative practices. The findings further confirm that core values of administrative ethics—such as integrity, discipline, responsibility, transparency, and professionalism—play a determinant role in realizing good governance principles, including transparency, effectiveness, efficiency, accountability, and the rule of law. This study asserts that strengthening administrative ethics is a strategic prerequisite for improving civil service quality and restoring public trust. The implications highlight the need for continuous capacity-building, enhanced integrity among civil servants, and strengthened oversight mechanisms to establish an equitable, accountable, and citizen-oriented system of governance.

Financial management and administration have an important role in maintaining the sustainability and quality of educational institutions. Effective financial management is one of the indicators of good institutional governance and has a direct effect on the quality of educational services. This study aims to analyze the implementation of financial management and administration in MTs Muhammadiyah 3 Al-Furqon Banjarmasin. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, direct observations, and documentation studies. The results of the study show that the financial management of madrasah has been carried out systematically and transparently with a clear division of duties between the head of the madrasah, the treasurer, and the school committee. The use of the Madrasah Activity Plan and Budget (RKAM) digital application has been proven to increase efficiency, accuracy, and administrative order in financial reporting. However, there are still several obstacles, such as delays in the disbursement of School Operational Assistance (BOS) funds and limited internet networks. Good cooperation between madrassas and foundations also plays a role in maintaining the sustainability of educational programs. Overall, the madrasah financial system reflects the principles of transparency, accountability, and professionalism in the management of education finances.

The implications of progressivism in learning serve as an essential foundation for building an educational process that fosters active, creative, adaptive, and innovative students in accordance with 21st-century competency demands. The progressive approach positions students at the center of the learning process through direct experience, deep exploration, collaboration, dialogue, experimentation, and problem-solving relevant to real-life contexts, ensuring that learning is not only focused on content mastery but also on the development of potential, character, independence, and higher-order thinking skills. This study employs a literature review method by examining primary and secondary sources on the principles of progressivism, active learning strategies, and their relation to the Merdeka Curriculum as a foundation for national educational transformation. The findings indicate that progressivism plays a significant role in shaping critical thinking, creativity, communication, collaboration, digital literacy, and initiative through the implementation of learning by doing, project-based learning, simulations, scientific experiments, reflective discussions, and technology integration that strengthens learner autonomy. This experience-based approach effectively supports students in constructing knowledge independently while enhancing confidence, responsibility, social awareness, and cooperative skills. However, its implementation still faces challenges such as passive learning culture, limited teacher competence in active methods, insufficient facilities, overloaded curriculum, psychosocial barriers, academic anxiety, and students’ low confidence in expressing opinions. These findings affirm that progressivism is highly relevant to educational reform in Indonesia; therefore, improving teacher competence, strengthening facilities, reinforcing policies, providing continuous support, and creating safe, democratic, inclusive, and supportive learning environments are essential to help students develop optimally as independent, creative, and innovative learners.

Education plays a very important role in shaping morality, character, and self-esteem. Through Delors (1996), UNESCO outlines four pillars of modern education: learning to know, learning to do, learning to be, and learning to live together, which support human development. These principles have long been integrated into the Islamic educational tradition through the concept of Kaffah  Islam, which encourages faith, knowledge, and charity. The purpose of this study is to analyze the relevance and integration of UNESCO's educational principles from the perspective of Kaffah  and to analyze their implementation during the colonial era. Through a qualitative approach and literature review, the research findings show philosophical and practical agreement between the two paradigms. Islamic education during the colonial era not only served as a means of teaching religious knowledge but also as a means of fostering moral character, social solidarity, and a sense of responsibility in the face of a discriminatory education system. Thus, the integration of UNESCO and Kaffah  Islam shows that Islamic education had adopted the concept of holistic education before the formation of modern UNESCO. To support civilized independent education, it is important to contextualize these values in order to strengthen national education that balances knowledge, skills, spirituality, and social solidarity. 

Research on business negotiation is becoming increasingly relevant amid the dynamics of globalization, digitalization, and intense competition that require organizations to have adaptive communication and collaboration strategies. Negotiation no longer serves only as a means of reaching agreement, but also as a strategic mechanism for creating added value, building long-term relationships, and mitigating business risks. This study aims to systematically examine the definitions, principles, functions, and objectives of negotiation based on international and national academic literature from 2015 to 2025. The research approach uses a Systematic Literature Review (SLR) to identify conceptual patterns, research trends, and developments in negotiation theory. The results of the study show that modern negotiation emphasizes the creation of shared value through an integrative approach, strengthening communication, and utilizing digital technology in the decision-making process. In addition, differences in orientation were found between Western negotiation, which is more transactional, and the Indonesian context, which emphasizes relationship harmony and sustainable collaboration. This study provides a theoretical contribution in the form of a comprehensive mapping of the development of the concept of negotiation, as well as practical contributions for business actors in designing effective, adaptive negotiation strategies that are relevant to contemporary business needs.

This study examines the interrelationship between the implementation of administrative ethics in civil service, the professionalism of State Civil Apparatus (ASN), and the quality of public service delivery at the Provincial Department of Energy and Mineral Resources of Central Kalimantan, employing a qualitative case study approach. Through in-depth interviews, structured observations, and document analysis, the research finds that integrity, transparency, and ethical accountability function not merely as moral norms but as structural foundations that reinforce ASN professionalism in performing service functions, particularly within licensing processes that demand administrative certainty and responsiveness. Empirical findings indicate that professionalism—reflected in technical competence, procedural discipline, and ethical commitment—acts as a catalyst linking ethical values to effective and adaptive public service performance. Nevertheless, the study also identifies structural and cultural impediments, including regulatory inconsistencies, fragmented coordination, and limited training opportunities, all of which hinder the internalization of ethical principles and professional practice within the bureaucracy. Theoretically, the study posits that harmonizing administrative ethics and professionalism is a prerequisite for achieving key indicators of good governance, such as responsiveness, service effectiveness, and institutional accountability. Practically, the study recommends strengthening ethics training, enhancing ASN professional capacity, and advancing managerial reforms grounded in modern governance as strategic efforts to sustainably improve public service quality.