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The Community Service Program (KKN) is one of the implementations of the university’s tridharma focused on community engagement, aiming to improve welfare and economic empowerment in rural areas. This study aims to analyze the role of the KKN program in enhancing Islamic economic literacy among small business owners in Pahang Village, Talawi District. The research employs a descriptive qualitative method using a participatory approach, involving KKN students, small entrepreneurs, and village officials as key informants. Data were collected through field observations, in-depth interviews, and documentation of activities. The results show that socialization, Islamic financial training, and business mentoring activities successfully improved participants’ understanding of Islamic economic principles such as honesty, justice, and the prohibition of usury. Moreover, the KKN program encouraged entrepreneurs to apply sharia-compliant transactions and develop sustainable financial management practices. Therefore, the KKN program has a significant contribution to strengthening Islamic economic literacy and fostering a small-business ecosystem rooted in Islamic values at the village level.

This Community Service activity (PKM) was carried out at the Church of Faith, Hope, and Love (IHAKA) with the aim of empowering lay members who do not have a formal theological background but have a desire to serve as Cell Group (KOMSEL) leaders. The method used is a participatory approach based on training and contextual reflection, consisting of three stages: interactive workshops, service reflection, and mentoring. The training is designed to equip participants with basic understanding of spiritual leadership, the ability to communicate the Word, as well as patterns of household worship relevant to the congregation's context. The results of the activity showed an increase in participants' confidence in leading worship, the ability to actively discuss the Word, and the formation of closer service relationships through prayer and shared meals. Post-training mentorship also strengthens participants' commitment to serving with faithfulness and humility. This activity demonstrates that service is not merely a routine activity, but a calling in life that can be carried out by lay congregants through simple yet impactful guidance. This PKM is expected to serve as an initial model for other local churches in nurturing lay ministers in a contextual and sustainable manner.

This study examines the increasing prevalence of premarital sexual behavior among Indonesian adolescents, including Catholic youths, which poses a significant challenge to the moral formation and faith development promoted by the Catholic Church. Using a qualitative method with a literature study approach, this research analyzes the phenomenon of adolescent free sex from the perspective of Catholic moral theology and family pastoral care. The findings reveal that the rise of free sexual behavior among adolescents is strongly influenced by curiosity, fragmented family structures, weak value-based sexual education, and the unregulated use of digital media. Moral theology views sexuality as a divine gift whose authentic meaning is realized only within the sacramental bond of marriage; therefore, premarital sex is considered a deviation from human dignity and the true nature of love. The study also highlights the essential role of the family as the Domestic Church in shaping conscience, character, and responsible sexual attitudes among youths. Pastoral strategies proposed include integral sexual education, strengthening parent–child communication in the digital age, and contextual pastoral accompaniment rooted in compassion, as emphasized in Amoris Laetitia. This research underscores the need for collaborative efforts between families, the Church, and educational institutions to guide young people toward a holistic understanding of sexuality, authentic love, and their Christian vocation in contemporary society.  

The creative Sunday School teaching program at GKSI Imanuel Teretek was implemented as a community service initiative focused on increasing children’s enthusiasm for participating in spiritual activities. The program was motivated by initial findings showing that many children exhibited declining interest due to monotonous learning methods that lacked creative engagement. Therefore, the service team designed a series of activities based on creative approaches, including the use of visual media, educational games, art activities, and interactive storytelling to align learning with the developmental needs of children. The implementation process was carried out through several stages, including observation, material planning, activity execution, and evaluation. The results showed a significant increase in attendance, active participation, and positive responses from the children. They appeared more engaged, more willing to ask questions, and better able to remember biblical messages through enjoyable and easy-to-understand activities. Additionally, Sunday School teachers gained new insights regarding creative teaching strategies that can be applied sustainably. These findings affirm that innovation in teaching methods has a real impact on children’s learning motivation and strengthens the church’s role in nurturing faith from an early age.

This article discusses the leva mass in Lamalera as one of the examples of the inculturation of the Catholic faith in local culture on the island of Lembata, East Nusa Tenggara. Inculturation is understood as a process of encounter between faith and culture, so that the proclamation of the gospel can be deeply lived in the context of the life of the local people. Through the leva mass, cultural elements such as sea symbols, boats (tena), traditional dances, traditional clothing, and regional songs are harmoniously integrated into the liturgy of the Catholic Church. For the Lamalera community, the sea is not only a source of livelihood, but a symbol of God's presence and power that blesses and protects human life. The celebration of the Mass emphasizes that God is present not only in the church building, but also in every aspect of human life, including work. The Leva Mass can also strengthen the spirit of brotherhood, solidarity, and the responsibility of the people towards His created nature. The people learn to be grateful for marine products, respect the environment, and work with the spirit of love and sacrifice. Thus, the leva mass is not just a religious ritual, but also a faith and cultural education that helps the people in understanding their call to live in harmony with nature and the will of God. Through the Mass of Leva, the Church in Lamalera portrays the living face of faith, the source of the gospel but rooted in the local culture.

Tujuan penelitian ini adalah untuk mendeskripsikan proses pemanfaatan teknologi dalam budaya islam menurut perspektif buya hamka, dengan teknologi yang semakin berkembang dan modern membuat budaya islam lebih dikenal secara luas dan mudah, melalui perspektif buya hamka ini islam tidak melarang umat islam untuk ketingglan zaman, asalkan setiap budaya yang dihasilkan dan disebar luskan bisa sesuai syariat islam , sehingga jauh dari kata maksiat dan menyesatkan serta tidak melanggar syariat islam. Penelitian ini memanfaatkan pendekatan deskriptif kualitatif untuk mengeksplorasi kontribusi teknologi dalam penyebaran budaya Islam menurut pandangan Buya Hamka. Proses pengumpulan data dilakukan melalui  sistem observasi, wawancara, dan analisis dokumen, yang kemudian dianalisis dengan cara deskriptif merujuk pada teori-teori keislaman dari Buya Hamka. Temuan dari penelitian ini menunjukkan bahwa Buya Hamka melihat teknologi sebagai sarana yang dapat memperkuat nilai iman dan moral, serta menyebarluaskan ajaran Islam secara inovatif dan interaktif. Pandangannya menekankan pentingnya menemukan keseimbangan antara perkembangan teknologi dan kemajuan spiritual agar teknologi dapat digunakan secara efektif dalam kegiatan dakwah dan pendidikan Islam. Penelitian ini juga menunjukkan relevansi pemikiran Buya Hamka dalam era digital saat ini, di mana media digital memiliki peranan yang signifikan dalam menjangkau masyarakat luas dengan cara yang humanis dan dialogis, sejalan dengan nilai-nilai moral dan budaya Islam.

The Church in indonesia now plays an increasingly broad role in society, but also faces various complex challenges. These challenges come not only from outside, such as discrimination and social pressure, but also from within; such as limited resources and a reluctance to change. Therefore, the Church needs to understand these various issues in order to formulate ministry strategies that are relevant, contextual, and able to addres the needs of a diverse society. The Church is called to be a forum for the brotherhood of God’s people from various cultural backgrounds, while also bearing witness that unity in diversity is a tangible manifestation of God’s love in the world. However, cultural diversity can also create tension if not managed wisely. The inculturation of local cultures, such as Torok in Manggarai culture, has profound meaning. Torok is not merely a series of literary words, but has a profound meaning that reflects the identity of the Manggarai people in their relationship with themselves, others, nature, and God Himself as creator. As a poetic prayer, Torok serves as an expression of the totality of human life and a means to cultivate the values of brotherhood. The Church does not intend to implement rigid uniformity in matters that do not concern the core of the faith or the welfare of the faithful. On the contrary, the Church respects and strives to preserve the cultural riches that are characteristic of various tribes and nations.

This study discusses the influence of six fraud hexagon models: pressure, opportunity, rationalization, capability, arrogance, and collusion on fraudulent financial reporting (FFR) practices in the Indonesia banking sector. In addition, this study analyzes the role of corporate governance mechanisms measured by the audit committee, managerial ownership, and institutional ownership as moderating variables. The sample consists of 43 banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with a total of 172 observations. Data analysis was conducted using WarpPLS 8.0. The results indicate that rationalization, capability, and arrogance have a significant positive effect on FFR, while pressure, opportunity, and collusion show no significant effect. The audit committee, managerial ownership, and institutional ownership also do not have a direct effect on FFR. However, these three variables act as moderators: the audit committee moderates the relationship between collusion on FFR, managerial ownership moderates the relationship between capability on FFR, while institutional ownership moderates the relationship between pressure and opportunity on FFR. This finding emphasizes the importance of effective corporate governance as an instrument to reduce the risk of FFR in the banking sector.

This study aims to analyze the collaborative model between parents and childcare workers in the faith development of pre-adolescent children at GKII Imanuel Amborawang Darat. A descriptive qualitative approach was used, utilizing Bandura's social learning theory, Bronfenbrenner's human development ecology, and the concept of faith education according to Pazmino and Turansky & Miller as theoretical foundations. The results of the study indicate that effective collaboration between parents and childcare workers creates synergy in fostering children's faith through spiritual communication, living examples, and ongoing spiritual guidance. An integrated faith environment between home and church plays a crucial role in helping pre-adolescent children internalize Christian values. In facing the challenges of digital culture, this collaboration is key to strengthening the foundation of children's faith. This study emphasizes the importance of a strategic and sustainable partnership between families and churches in the process of forming children's faith, so that they can better face the various challenges of this digital era.

Environmental sustainability has become an essential approach for companies to enhance their competitive advantage and reputation. This study examines the effect of ownership structure on sustainability performance and firm value. This study uses data from state-owned enterprises listed on the Indonesia Stock Exchange. Ownership structure is proxied by institutional ownership, management ownership, and public ownership; sustainability performance is proxied by the total economic score, environmental score, and social score; and firm value is proxied by Tobin's Q. Our results reveal that ownership structure (management ownership, institutional ownership, and public ownership) have a direct effect on firm value, but indirectly do not have an indirect effect on firm value through CSR does not mediate the relationship between management ownership and institutional ownership with firm value. The unique findings of this study indicate that CSR mediates the relationship between public ownership and firm value. Public ownership partially mediates the relationship between firm type and firm value. The implications of this study will be significant for policymakers, corporate management, academics, and investors in considering the adoption and importance of corporate environmental practices.

This research aims to empirically analyze the influence of intellectual capital and green accounting on the Company's performance. The importance of intangible resource management and compliance with environmental responsibility in creating a competitive advantage and the sustainability of the company's operations, especially during post-pandemic industrial dynamics. The phenomenon of declining Return on Assets (ROA) in several industrial sector companies also encourages the need to evaluate the effectiveness of the managerial strategies implemented. This study uses a quantitative approach with multiple linear regression analysis techniques. Samples were selected from 21 industrial sector companies that consistently published annual and sustainability reports during the study period. Secondary data is obtained from financial statements, sustainability reports, and official sources such as the IDX. The results of this study are expected to provide empirical evidence regarding the extent of the strategic role of intellectual capital and green accounting practices in increasing company efficiency, profitability, and legitimacy.

This study aims to examine the effect of Leverage and capital intensity on tax avoidance with independent commissioners as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance practices in this sector are considered relatively high due to the complexity of fixed asset management and financing structures. The study applies a quantitative approach with an associative method and purposive sampling, resulting in 21 companies as the final sample with a total of 105 observations during the 2020–2024 period. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results show that leverage has a positive and significant effect on tax avoidance, indicating that a higher level of debt usage increases the likelihood of tax avoidance through interest expenses. Capital intensity also has a positive and significant effect on tax avoidance, as higher investment in fixed assets provides opportunities for firms to utilize depreciation expenses in reducing taxable income. The moderating test reveals that independent commissioners do not moderate the relationship between leverage and tax avoidance but significantly moderate the relationship between capital intensity and tax avoidance in a negative direction, thereby weakening the effect. These findings highlight the importance of corporate governance mechanisms through the presence of independent commissioners in mitigating tax avoidance, although their effectiveness remains limited to specific aspects. This study contributes empirically to the taxation and corporate governance literature and provides recommendations for regulators and tax authorities in strengthening tax compliance monitoring in the property sector.

Ship safety is critical, particularly for operations involving tugboats in busy maritime environments like Cirebon Port, Indonesia.1 Despite strict regulations, annual safety targets are often unmet, prompting the need to assess key influencing factors.1 This study investigates the partial influence of four independent variables—Harbor Master's Role (X_1), Ship Seaworthiness (X_2), Ship Crew (X_3), and Shipping Navigational Aids (X_4)—on Tugboat Safety (Y) at Cirebon Port.1 Employing an associative quantitative method, data were collected via questionnaires distributed to 104 tugboat crew members (N=104).1 Multiple linear regression analysis revealed that all four variables have a positive and significant influence on Ship Safety (Y) (all t_{hitung} > t_{tabel} (1.984) and Sig. < 0.05).1 The variable Ship Crew (X_3) was found to be the most dominant factor, exhibiting the highest influence (\beta=0.352, t_{hitung}=4.160), confirming the pivotal role of human resources and competence in maritime safety.1 The regression model explained 50.1\% of the variation in Ship Safety (Y) (Adjusted\ R^2 = 0.501), with the remaining 49.9\% attributed to external factors, such as unpredictable weather and external policies (Suryani et al., 2018). Managerial implications recommend prioritizing the training and certification of crew members and rigorously enforcing Ship Seaworthiness checks, specifically regarding expired safety equipment.

School cleanliness is a fundamental aspect in creating a healthy, comfortable, and character-based learning environment. This community service activity aims to raise students’ awareness of the importance of maintaining school environmental hygiene through a Participatory Action Research (PAR) approach conducted at MDTA Nurul Huda, Padamaju Village, Pagelaran District, Cianjur Regency. The activity consisted of several stages: observation, educational counseling, collaborative cleaning activities, and participatory evaluation. The results show an increased awareness among students of the importance of cleanliness, a more organized school environment, and active involvement of teachers and students in maintaining school facilities. Teachers served as role models who significantly influenced students’ clean habits. The activity also affirmed the integration of Islamic values in hygiene education, aligning with the principle of an-nadhafah minal iman (cleanliness is part of faith). Therefore, the school cleanliness education program at MDTA Nurul Huda is not merely a physical cleaning action but also a sustainable form of character education based on spiritual and social values.

Christian Religious Education (PAK) plays a strategic role in instilling foundational faith and moral values in children from an early age. Through the VAK learning style ( Visual, Auditory, and Kinesthetic). In the context of modern education, PAK functions not only as a medium for delivering biblical teachings but also as a framework for character formation that aligns with children’s developmental needs. This study aims to analyze the role of PAK as a means of shaping faith and moral values, as well as to describe how PAK learning practices strengthen children’s spiritual growth through modeling, habituation, and learning interactions relevant to their daily lives. This qualitative research employs a descriptive approach, with data collected through literature studies, limited observations, and reflections on field experiences. The findings indicate that contextually designed PAK learning significantly influences children’s ways of thinking, behaving, and acting. The integration of school, family, and church further reinforces the impact of PAK as a spiritual foundation and moral guide in everyday life. This study emphasizes that PAK is not merely the transmission of religious content but a process of value internalization that directs children toward a life of faith, strong character, and responsibility.

This Community Service Program (PKM) was designed to strengthen national character and identity through the application of Asta Cita values among the residents of Rejuno Village, Karangjati District, Ngawi Regency, East Java. Conducted over two days, the program involved active participation from youth groups, community leaders, and village officials. The activities consisted of the introduction of national and civic values, interactive discussions with local figures, and group reflections aimed at formulating social commitments rooted in the Asta Cita principles. The findings show a notable increase in participants’ understanding and appreciation of the eight core values: patriotism, mutual cooperation, honesty, responsibility, hard work, discipline, tolerance, and social justice. Moreover, local wisdom and traditions—such as martial arts practices and community deliberations—were revitalized as effective tools for embedding these values within daily life. This program highlights that national character building does not solely rely on formal education or governmental initiatives but can also grow organically from community-based cultural practices. By integrating local heritage with national ideals, the PKM successfully promoted a sense of unity, civic awareness, and moral responsibility among the people of Rejuno Village, illustrating how local culture can serve as a strong foundation for fostering national identity and integrity.

The development of science, technology, and the arts (IPTEKS) presents both challenges and opportunities, particularly for young Christians in the Faculty of Languages and Arts. This study explores the role of Christian faith in shaping how young Christians engage with IPTEKS, focusing on the integration of faith-based values in artistic creation, scientific application, and technological use. Using qualitative descriptive methods, the research involved interviews, observations, and documentation from Christian students in various art and education programs. The findings suggest that Christian faith provides a moral, ethical, and spiritual foundation for the responsible use of IPTEKS. In the arts, faith motivates students to create works that serve as ministry and testimony. In science, it encourages knowledge application for service and glorifying God. In technology, faith serves as a moral filter for the positive use of digital media. Key scriptures, including Proverbs 1:7, Colossians 3:23-24, and Romans 12:2, reinforce that IPTEKS should be utilized to honor God and serve others. This study highlights the need for faith development in academic settings, ensuring that young Christians engage with IPTEKS wisely, ethically, and in alignment with Christian values.

Indonesia, as a pluralistic nation, faces significant challenges in maintaining social harmony amidst increasing globalization and cultural disruption. One strategy to strengthen the nation's ideological resilience is through religious moderation based on the values ​​of Pancasila and multiculturalism. This Community Service (PKM) activity was carried out in Widodaren Village, Gerih District, Ngawi Regency, with the aim of fostering tolerance, strengthening national identity, and internalizing the values ​​of religious moderation in community life. The implementation method includes three stages: preparation, implementation, and evaluation. The implementation stage includes Training for Anti-Radicalism and Intolerance Cadre Facilitators (KANIRA), a Religious Moderation Workshop, interfaith mutual cooperation activities, and a Village Diversity Festival. A participatory approach was implemented so that the community is actively involved in the entire activity process. All activities were carried out with a participatory approach so that the community can understand and internalize the values ​​of moderation contextually. The program's implementation has demonstrated the growth of dialogue, interfaith cooperation, and a spirit of togetherness among residents in daily life. The positive response from the community and village officials demonstrates that a value-based approach to religious moderation can be an effective means of strengthening national identity at the local level.

Rapid developments in information technology have made laptops an essential device for students, especially those in their final year of study. Choosing the right laptop plays an important role in supporting academic productivity, such as writing theses, analyzing data, and developing software. This study aims to classify the preferences of mathematics students at Gorontalo State University in choosing laptops based on usage characteristics and factors that influence purchasing decisions. The method used is Kernel Discriminant Analysis (KDA) with a Gaussian kernel function and an optimal bandwidth of 0.8. The research data involved 268 respondents divided into training and testing data. The analysis results show that the KDA model has an accuracy rate of 60% on the training data and 52% on the testing data, which indicates the model's ability to recognize student preference patterns despite a decrease in accuracy on new data. Based on the kernel density estimation results, Acer is the most widely used laptop brand, while Zyrex and Apple are rarely chosen. The most influential factor in purchasing decisions is processor specifications, with a contribution of 35.739%, followed by brand, warranty, and price. These findings indicate that hardware characteristics are the main consideration in laptop selection, with most students choosing laptops with Intel Core i5 processors, a minimum of 8GB of RAM, and SSD storage. The results of this study can also be used by universities to provide recommendations for selecting laptops that suit students' academic needs.  

The effectiveness of the jurisdiction of the International Court of Justice (ICJ) in enforcing international humanitarian law related to war crimes and forced displacement in Gaza faces complex challenges. Although the ICJ has international legal authority to adjudicate violations of international obligations, the implementation of ICJ decisions, in particular provisional measures that have been issued regarding Gaza, are often ignored by Israel. This non-compliance is further complicated by global political factors, especially the United States' support for the temporary relocation policy of Gazans which exacerbates patterns of forced displacement. This research uses a normative juridical method, with a focus on studying international legal norms, such as the 1945 Statute of the International Court of Justice, the 1949 Geneva Convention IV, and the 1998 Rome Statute. A conceptual approach is used to dissect the concept of the effectiveness of the ICJ's jurisdiction, while a case approach is applied in analyzing the application of the ICJ's jurisdiction to the post-2023 Gaza conflict. political domination of big countries. Therefore, strengthening the ICJ's jurisdiction requires effective compliance system reform and firmer political support from the international community so that the ICJ does not simply become a normative symbol.