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This research discusses the practice of religious moderation at SMPN 2 Ampek Nagari, a secondary school with Muslim students as the majority and non-Muslim students as the minority. The aim of the research is to describe social interactions between Muslim and non-Muslim students, analyze the role of teachers in instilling the value of religious moderation, and identify challenges that arise in the process. This research uses descriptive qualitative methods with data collection techniques in the form of observation, in-depth interviews and documentation. The research results show that social interactions between Muslim and non-Muslim students are harmonious, characterized by cooperation in academic and non-academic activities without discrimination. Teachers play an important role as facilitators, role models and mediators in instilling tolerant attitudes through religious learning, citizenship education and other school activities. However, challenges were also found in the form of negative stereotypes brought from the family environment, as well as feelings of awkwardness in dealing with differences in religious practices. These findings confirm that schools function as laboratories for religious moderation, but their success requires support from parents and the community. Thus, the experience of SMPN 2 Ampek Nagari can become a model for implementing inclusive religious moderation for other secondary schools in Indonesia.

This study was conducted to explore in depth how ethical pressure, ethical orientation, and religiosity influence earnings management practices, while also examining whether religiosity plays a role as a moderating variable in this relationship. Using a quantitative, survey-based approach, this study involved 109 respondents with professional backgrounds and experience in accounting and finance, thus deemed relevant in understanding the phenomenon of earnings management from a practitioner's perspective. The data analysis technique used was Partial Least Square Structural Equation Modeling (PLS-SEM), which is considered appropriate for examining relationships between latent variables with high complexity. The results show that ethical pressure has a positive and significant influence on earnings management practices, meaning that the greater the ethical pressure a person feels, the higher the tendency to engage in such practices. Conversely, ethical orientation shows a negative and significant influence, so that individuals with a strong ethical orientation tend to reject this manipulative practice. Religiosity is also shown to have a significant negative influence, so that the higher a person's level of religiosity, the lower their tendency to engage in earnings management. Furthermore, moderation analysis found that religiosity strengthens the influence of ethical orientation in suppressing earnings management practices, meaning that individuals who are both religious and have a high ethical orientation are more consistent in maintaining their integrity. However, the role of religiosity was not proven to be significant in moderating the relationship between ethical pressure and earnings management practices, indicating that although religiosity can shape ethical attitudes, it is not sufficient to mitigate the impact of strong external pressures. These findings imply the importance of strengthening ethical values ​​and religiosity in accounting education and practice to prevent opportunistic behavior that is detrimental to related parties.

This research focuses on the role of Islamic Religious Education (PAI) teachers in actualizing the values of Ahlussunnah Wal Jamaah (Aswaja) Annahdliyah as one of the Islamic guidelines that develop and are firmly rooted in Indonesia. Aswaja values have distinctive characteristics that emphasize moderation, tolerance, and maintaining religious traditions that have been acculturated with local culture without abandoning the principles of Islamic law. In the context of education, Aswaja is an important foundation in shaping the character of students who are religious, nationalist, and able to appreciate diversity in a multicultural society. The purpose of this study is to find out: (1) how to implement the role of PAI teachers in integrating Aswaja values in the learning process at MA NU Assalafie Babakan Ciwaringin Cirebon, (2) problems that arise in the actualization process, such as limited student understanding, differences in family backgrounds, to the challenges of globalization currents that can affect religious understanding, and (3) efforts made by teachers to overcome them, for example, through a personal approach, strengthening Aswaja-based teaching materials, and collaboration with schools and parents. This study uses a qualitative method with a field study approach. Data was obtained through observation, in-depth interviews with madrasah heads, deputy heads of student affairs, and five PAI teachers, and documentation of learning activities. Data analysis was carried out through the stages of reduction, presentation, and conclusion drawn, then tested for validity with the source triangulation technique. The results of the study show that the role of PAI teachers is very crucial in maintaining the value of Aswaja so that it remains relevant and internalized in students.

Indonesia is a unitary state, has a lot of diversity that combines various nationalities, dialects, religions, and communities. Therefore, as a diverse nation, moderation in religion is needed so that there is no degenerate behavior that can divide a country. Internalization of religious values in a multicultural society is an effort to integrate religious values with cultural and religious diversity in society. The main purpose of this internalization is to increase tolerance, respect diversity, and form an inclusive religious culture. This study aims to discuss the internalization of religious moderation values in a multicultural society. This study uses a qualitative approach and data processing using descriptive-analytical methods. Data processing is used as a benchmark to find out how the internalization of religious moderation values in a multicultural society, then takes several sources from the Bantengan village community to be used as research objects, in order to answer the main research questions, including: 1) How is the process of conveying understanding the values of religious moderation in a multicultural society in Bantengan Village. 2) How is the negotiation process with the community regarding the values of religious moderation in a multicultural society in Bantengan Village. 3) -How is the implementation of the values of religious moderation in a multicultural society in Bantengan Village? From the results and discussion of this study, it shows that there are several ways that the Bantengan village community does to internalize the values of religious moderation in a multicultural society. This study concludes that internalization of the values of religious moderation in a multicultural society in Bantengan Village can be done in various ways. An important effort to internalize the values of religious moderation in a multicultural society is to make the Bantengan village community a harmonious society by strengthening tolerance between religious communities, and having a spirit of justice between communities.

This study aims to examine the effect of Thin Capitalization, Sales Growth, and Capital Intensity on Tax Avoidance, with Institutional Ownership as a moderating variable in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The background of this study is based on the importance of tax management as a company efficiency strategy, while maintaining compliance with tax regulations. The coal industry was chosen because of its capital-intensive characteristics, fluctuating sales growth rates, and the tendency of companies to engage in aggressive tax planning. The research method uses a quantitative approach with a purposive sampling technique, resulting in 50 company samples during the observation period. Data were analyzed using multiple linear regression with the help of E-Views 13 software to test the direct relationship between variables, and Moderated Regression Analysis (MRA) to test the role of Institutional Ownership as a moderating variable. The results show that Thin Capitalization has no significant effect on Tax Avoidance, which indicates that high debt ratios are not always utilized by companies to reduce tax burdens. Capital Intensity also had no significant effect on Tax Avoidance, indicating that the size of fixed asset investments does not directly influence tax avoidance practices. Conversely, Sales Growth had a significant positive effect on Tax Avoidance, indicating that high sales growth tends to encourage companies to optimize tax-saving strategies. Furthermore, the results of the moderation test revealed that Institutional Ownership did not moderate the relationship between Thin Capitalization, Sales Growth, or Capital Intensity on Tax Avoidance. This finding suggests that the supervisory role of institutional shareholders is ineffective in limiting or influencing tax avoidance strategies in coal companies. This research provides implications for regulators and investors to consider non-financial factors and governance mechanisms in efforts to control tax avoidance practices in strategic sectors like coal.

This study examines the influence of parental absenteeism and parenting styles on adolescent delinquent behavior, as well as the role of emotional intelligence as a moderator. The research uses a quantitative approach with a correlational design. Data were collected from 224 high school students using delinquency scales, parental absenteeism, parenting styles, and the TEIQue-SF. The data were analyzed using linear regression and moderation analysis with SPSS and the PROCESS model 1 macro. The results indicate that parental absenteeism has a significant positive effect on juvenile delinquency (β = 0.232, p < 0.01), which means that the more frequently parents are absent, the higher the likelihood of delinquent behavior in adolescents. Additionally, parenting styles also have a significant effect on delinquency (R² = 0.149, p < 0.01). Both authoritarian and permissive styles increase the risk of delinquency, while the authoritative style serves as a protective factor that can reduce juvenile delinquency. The authoritative style, combining discipline with affection, is shown to be effective in preventing negative behaviors in adolescents. Emotional intelligence plays a significant role as a moderator in the relationship between parental absenteeism and delinquency (β = -0.128, p < 0.05), suggesting that adolescents with higher emotional intelligence can mitigate the negative impact of parental absenteeism on their delinquent behavior. However, emotional intelligence does not significantly moderate the relationship between parenting styles and delinquency. These findings highlight the importance of active parental involvement in parenting and the development of adolescents' emotional intelligence to prevent delinquent behavior. Therefore, comprehensive and culturally-based intervention approaches involving families, schools, and communities are needed to support the prevention of adolescent delinquency and foster healthy, positive relationships for them.

This study aims to determine the influence of Market Value Added (MVA) and Economic Value Added (EVA) on stock prices, with Return on Asset (ROA) as a moderation variable. In the world of investment, stock prices are an important indicator that reflects the value of a company in the eyes of investors. Therefore, this study seeks to explore how economic added value and market value can contribute to an increase in stock prices, as well as whether a company's financial performance reflected in ROA can strengthen the relationship. The research method used is a quantitative method. The sampling technique was carried out by purposive sampling of 30 banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2022. The sample selection criteria include companies that consistently publish financial statements and have the complete data needed in this study. Data were analyzed using SPSS software version 26 with multiple linear regression analysis techniques to test the direct influence, as well as Moderated Regression Analysis (MRA) to test the role of ROA moderation. The results of the study show that MVA has a positive and significant effect on stock prices. The same goes for EVA, which also has a positive and significant influence on stock prices. However, when ROA was tested as a moderation variable, the results showed that ROA was unable to strengthen or weaken the influence of MVA on stock prices. The same is true of the influence of EVA on stock prices, where ROA has not proven to be a significant moderator. These findings indicate that while MVA and EVA are important indicators in determining stock prices, financial performance through ROA is not always able to moderate these relationships in the context of banking companies in Indonesia.

This research investigates the impact of tourist attractions, service quality, and electronic word of mouth (e-WOM) on visitors’ intention to revisit Sendang Tourism Village, located in Tulungagung, East Java. Additionally, the study explores the function of visitor satisfaction as an intermediary variable and digital promotion as a potential moderator. The study emerged from the concern over fluctuating visitor numbers despite Sendang’s rich appeal in terms of natural landscapes, cultural heritage, and traditional charm. A quantitative method was applied, making use of a structured data collection process structured survey distributed to 138 individuals who had previously visited the site. The data were examined through Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate and interpret the relationships between the research variables both the direct and mediated pathways between variables. This technique was chosen for its ability to explain complex relationships within behavioral research. The results reveal that tourist attraction, service quality, and e-WOM have a significant positive influence on revisit intention. Furthermore, tourist satisfaction was shown to act as a bridging variable between these predictors and return visits. On the other hand, digital promotion was not found to significantly moderate these effects. This indicates that digital marketing, while useful, may not independently boost visitor return rates unless paired with strong destination quality and positive visitor experiences. From a conceptual standpoint, the study contributes to tourism marketing discourse by incorporating both mediation and moderation into the revisit intention framework. In practical terms, the findings highlight the need for tourism managers to prioritize visitor satisfaction and enhance the core travel experience. Digital tools should complement rather than replace genuine service improvements and compelling destination features to effectively encourage repeat tourism.

This study aims to synthesize the results of previous research on Corporate Social Responsibility (CSR) and Financial Performance through Systematic Literature Review (SLR). This research using SLR presents quantitative data to determine the development of CSR and Financial Performance issues. There are several parameters used, namely journal sources, variable mapping and theory and type of company, research approach.  The results of this study show that there are 30 articles originating from accredited national and national journals during the period 2020-2024. Stakeholder theory is the most widely used theory and the use of quantitative methods is dominant in CSR and financial performance.  Manufacturing companies are the most widely researched companies on CSR and financial performance issues. This study contributes significantly to the map of previous research in a structured manner in the form of a list of independent, dependent, moderating, and mediating variables as determinants, consequences, and moderation-mediation so that through the relationship map, this study provides input for CSR topics that still need to be explored. This study has limitations in that it is an interpretive study, so the findings are limited to the researcher's interpretation of the results of the literature review. Other researchers who conduct the same literature review may have different interpretations. In addition, the CSR study in this study only focuses on the field of management accounting so that other fields such as taxation and financial accounting need to be further explored in order to obtain a more comprehensive literature study.

This study aims to synthesize the results of previous research on Good University Governance (GUG) and Higher Education Performance through Systematic Literature Review (SLR). This research using SLR presents quantitative data to determine the development of the issue of GUG and Higher Education Performance. There are several parameters used, namely journal sources, variable mapping, theory, type of university and research approach.  The results of this study show that there are 31 articles originating from accredited national and non-ranked national journals during the period 2020-2024. Topics related to internal audit, college performance, GUG, internal control, organizational commitment, and risk management.Agency Theory was the most widely used theory and the dominant use of quantitative methods in GUG and College Performance.Private Universities are the most widely researched universities on the issue of GUG and Higher Education Performance. This study contributes significantly to the map of previous research in a structured manner in the form of a list of independent, dependent, moderating, and mediating variables as determinants, consequences, and moderation-mediation so that through the relationship map, this study provides input for the topic of GUG and Higher Education Performance that still needs to be explored. This study has a limitation in that it is an interpretative study and therefore the findings are limited to i.

The objectives of this study are: (1) to analyze the motivation of elderly individuals to remain employed in the agricultural sector; (2) to examine the simultaneous and partial effects of elderly health, work experience, age, and income outside the agricultural sector on the working hours of the elderly in agriculture; and (3) to analyze the moderating role of income outside the agricultural sector in the relationship between elderly health and the working hours of elderly individuals in the agricultural sector in Buduk Village, Mengwi District. This study employed a quantitative, associative approach conducted in Buduk Village, with a sample size of 100 elderly individuals aged 60 and above. The sampling method used was non-probability sampling, including accidental sampling, snowball sampling, and purposive sampling techniques. Data were collected through observation, structured interviews, and in-depth interviews. The data were analyzed using moderation regression analysis and processed with the assistance of SPSS software. The results of the study indicate that: (1) the primary motivation for elderly individuals to continue working is the absence of others to manage their agricultural land; (2) the variables of elderly health, work experience, and income outside the agricultural sector have a negative and significant effect on the working hours of the elderly in agriculture, while the age variable has a negative but insignificant effect; (3) income outside the agricultural sector serves as a pseudo-moderating variable in the relationship between elderly health and their working hours in the agricultural sector in Buduk Village. The implications of these findings highlight the need for policies that support improving the quality of life of the elderly and empowering them economically through alternative income sources that do not rely heavily on physical labor.

The role of Islamic Religious Education (PAI) teachers in shaping students' religious moderation is highly needed. The very diverse religious diversity in public schools is a challenge for PAI teachers compared to religious-based schools. The purpose of this study is to identify PAI learning based on Problem Based Learning (PBL) to improve students' moderate attitudes and national insight which includes; planning, implementation, evaluation, supporting and inhibiting factors as well as the impact of problem-based PAI learning to shape students' moderate attitudes and national insight. This study uses a qualitative approach using the case study method. Data collection techniques are carried out through interviews, observations and documentation analysis. The data analysis technique uses the Miles and Huberman analysis technique using the ATLAS.ti analysis tool. The results of the study found that: First, PBL learning planning is carried out by; setting learning objectives, compiling learning steps and learning evaluation. Second, implementation is carried out by; orientation stage, guiding stage, developing stage and conclusion stage. Third, evaluation is carried out by; holistic, diagnostic, formative and summative evaluation stages. Fourth, supporting factors include; student involvement, high teacher creativity, student collaborative learning, program collaboration, contextualization of issues in learning, support for infrastructure and school culture. Inhibiting factors include; difficulty in determining relevant problems, time availability, lack of teacher understanding, student diversity, difficulty generating ideas, social and cultural barriers, and resistance to change. Fifth, a moderate attitude is demonstrated by; tolerance, openness, respect for diversity, good ethics in interactions, wasathiyah, social harmony, critical and objective.

This study aims to analyze the role of mental health as a moderation variable in the relationship between work facilities and employee job satisfaction. Adequate work facilities are generally thought to be able to increase job satisfaction, but these effects can vary depending on the individual's psychological condition, particularly mental health. This research is motivated by the importance of a holistic approach in human resource management, which includes both physical and psychological aspects of the work environment. The research method used was a quantitative approach with survey techniques to 150 respondents working in the public service sector in urban areas. The data collection instrument was in the form of a closed questionnaire with a Likert scale, and hypothesis testing was carried out through moderation regression analysis using the help of SPSS software. The results of the study show that work facilities have a positive and significant influence on employee job satisfaction. In addition, it was found that mental health played a significant role as a significant moderation variable in the relationship. This means that the influence of work facilities on job satisfaction becomes stronger or weaker depending on the level of mental health possessed by employees. These findings underscore the importance of organizations not only focusing on improving physical work facilities, but also paying attention to and managing employees' mental health as an integral part of strategies to improve well-being and work productivity. Interventions such as counseling programs, work-life balance, and stress management training need to be considered as part of the organization's policies. This research makes a theoretical contribution in enriching the understanding of the role of psychological variables in job satisfaction dynamics, as well as a practical contribution to management in designing a healthier and more productive work environment.

This research explores the influence of customer satisfaction on the financial performance of Perumda Tirtanadi, with a particular focus on the digital service system as a moderating factor. The study is driven by the growing urgency for digital innovation in public service sectors, particularly in the wake of the COVID-19 pandemic, which significantly altered customer engagement patterns. A quantitative method is adopted, employing Partial Least Squares–Structural Equation Modeling (PLS-SEM) using the SmartPLS 4 software to process the collected data. The analysis demonstrates that both customer satisfaction and digital services have independent and significant positive effects on financial outcomes. However, the interaction between these two variables does not show a statistically significant moderating effect. These findings underline the value of digital infrastructure as a strategic internal resource that supports financial growth. Nevertheless, the minimal moderating impact suggests that a portion of customers either lack access or sufficient skills to effectively utilize the available digital platforms. This study adds to the current body of knowledge by examining the interplay between digital transformation and customer satisfaction in shaping financial performance, framed through the Resource-Based View (RBV) theory. The research suggests that improving digital literacy and promoting better adoption of digital tools among customers is essential to fully capitalize on the benefits of technological advancement. Furthermore, it highlights the need for continuous training and support to ensure that all customers can engage with digital services effectively, thereby enhancing overall satisfaction and financial performance. By addressing these gaps, organizations can foster a more inclusive digital environment that benefits both the customers and the service providers.

The research departs from educational problems in Islamic boarding schools with distinctive educational characteristics and the diversity of cultural backgrounds of students. So researchers are interested in conducting a more in-depth analysis of a harmonious environment despite having students with diverse cultural backgrounds. The purpose of the study is to identify; 1) the characteristics of multicultural Islamic education planning, 2) the characteristics of organizing multicultural Islamic education, 3) Identification of the characteristics of implementing multicultural Islamic education, 4) Identification of the characteristics of supervision of multicultural Islamic education, 5) Analysis of the impact of the characteristics of multicultural Islamic education management in producing moderate students. The research framework departs from theory of multicultural education management in Islamic boarding schools which includes; planning, organizing, implementing, and supervising educational programs in Islamic boarding schools. Managing the elements of education in Islamic boarding schools in; objectives, values, curriculum, teaching methods and facilities and funds, carried out by the Kiyai Ustadz Santri Manager will have an impact on the attitude of religious moderation in students with indications of national commitment, tolerance, anti-violence, accommodating to local culture. This study used a qualitative approach, using ethnography. Data collection techniques are carried out through interviews, observations, and documentation analysis. Data analysis technique uses the Miles and Huberman analysis technique. The validity test is carried out with data validity by conducting tests; on credibility, transferability, dependability, and confirmability. Results of the study found that the characteristics of multicultural education management in Islamic boarding schools: First, Planning in the form of a curriculum containing multicultural values, involving various elements of the Islamic boarding school through deliberation and open meetings of curriculum preparation studies, integrating the madrasah curriculum with Islamic boarding school. Second, organizing; there is empowerment in fostering Islamic boarding schools, Conventional traditional systems, and Guidance patterns depending on the figure of kiai, the existence of organizational work procedures. Third, Implementation of education is carried out; structured through learning classification, planned, organized, and evaluated with the basic pattern of Islamic boarding school education, internalized in attitudes, methods, and exemplary behavior of the kiai. Fourth, Supervision of learning through assessment of learning of multicultural values, Tests are contextual and comprehensive. Fifth, impact of the characteristics of multicultural Islamic education management in producing students who are able to act in the middle by prioritizing Islamic brotherhood and basyariyah, are tolerant for the sake of realizing Islam rahmatan lil aalamiin.

The purpose study aims to analize the effect of the environmental social governance & tax agresivity with Role political connection as moderation variable. In this study the theory used as the basis for this test is Legistimachy theory & Political Cost Hypotesis theory, This study aims to examine the environmental, social and governance aspects of tax aggressiveness and to examine whether political connections can moderate environmental social governance on tax aggressiveness in manufacturing, mining, & agro companies listed on the Indonesia Stock Exchange (IDX).. Sample measurements in this research were using quantitative techniques.  The objects used as samples in this test were 60 companies The type of data used as the research object is documentary, namely financial reports of companies by selecting the time period 2021 to 2023 respectively. This research uses outer model, inner model & hypothesis testing. The results show that each dimension of the environment social and governance does not have a direct effect on tax aggressiveness with a significance value of p value above 0.05 and t statistic shows a coefficient below 1.966. However, the indirect effect shows that political connections can act as a negative moderator of the relationship between the environment and tax aggressiveness with a significance value of p value 0.020 and t statistic 2.330. In addition, political connections can also act as a positive moderator of the relationship between governance and tax aggressiveness with a significance value of p value 0.004 and t statistic 2.906. However, political connections cannot moderate the relationship between the social environment and tax aggressiveness with a significance value of p value e 0.081 and t statistic 1.745.

The phenomenon of bullying in schools remains a serious issue that affects students' psychological and social development. One strategic approach to minimizing bullying is by instilling the values of religious moderation within the school environment. Religious moderation promotes tolerance, justice, balance, and respect for diversity—principles that are essential in shaping students' character to live harmoniously in a plural society. This study aims to examine the role of religious moderation education in reducing bullying behavior in schools. A qualitative descriptive method was used, involving observation, interviews, and documentation in several secondary schools. The findings reveal that integrating the values of religious moderation into learning activities, school culture, and teacher role modeling contributes to creating an inclusive and welcoming school climate. Moreover, students become more aware of the importance of mutual respect and rejecting any form of violence. Therefore, embedding religious moderation values holds potential as a preventive solution to build a safe and supportive school environment for all members of the school community.

This study aims to analyze religious moderation from the perspective of Pope Francis' synodality. The researcher will use Pope Francis' framework on synodality to explore the paradigm of religious moderation in Indonesia and reveal its relevance to the socio-religious dimension of Indonesian society. Through the idea of ​​synodality, Pope Francis offers a more inclusive way of living the faith. Researchers will utilize qualitative methods with a descriptive-analytical approach. Research on this theme will be carried out first by dissecting the conceptual study of religious moderation and explaining the essence of synodality then offering a conception of religion inclusively as a path towards religious moderation. From this study, researchers found that religious moderation can be applied in society if religious people also participate actively in developing creative, innovative, and transformative new ways. In this context, every religion needs to be given the opportunity to reveal its characteristics in diversity.

The Community Service (PKM) activity conducted by the Master's Program in Christian Religious Education at GMIT Zoar Penkase addressed the theme "Religious Moderation and Religion in Public Spaces." The primary objective of this activity was to enhance the understanding of the community and congregation regarding the importance of moderation in religion as a key to preventing conflicts and violence based on religious differences. This activity involved 27 participants, including students, lecturers, religious leaders, and local community members. The material presented emphasized the significance of moderate attitudes and respect for differences within the context of religious diversity. Issues of humanity, tolerance, and national commitment were discussed, with the hope of strengthening social cohesion. The results of this activity indicate that religious moderation can serve as a unifying force that promotes social justice and harmony among religious communities. Thus, religious moderation in public spaces is crucial for creating a more inclusive, peaceful, and just society, both locally and globally.

Indonesia's diversity is a necessity to be denied, the deep-rooted Plurality must be maintained. Bhinneka Tunggal Ika and Pancasila as the breath and pulse of the nation must be lived and live for the nation. Diversity as a gift of God is an extraordinary potential, but it is necessary to be aware of the potential for conflict, tearing the weaving of the golden thread of plurality. The Holy Father's apostolic trip to the UAE gave birth to a brotherhood document, an invitation to cooperation and interfaith dialogue with Imam Al Azhar Ahmad el-Tayeb. Similarly, what happened in Our Lady of Cirebon Parish as a research locus. According to the doctrinal teaching, the Church voices the placement of others as brothers. This qualitative method research aims to explore the relevance of Abu Dhabi documents to the services of Interfaith Relations and Parish Beliefs, the practice of religious moderation of the people, inhibiting factors, supporting factors, efforts to encourage supporting factors, and suppressing inhibiting factors. Data were obtained through in-depth interviews with fourteen informants consisting of Catholics, representatives of each religion in Cirebon, representatives of Sundanese Wiwitan believers, and cultural experts using purposive sampling, observation, and documentation techniques. The results of the data show that twelve focuses of the Abu Dhabi document brotherhood have been applied in the service of the Sie Interfaith Relations and Parish Beliefs but have not been maximized and continue to be sought to be intact. Fanaticism, lack of team cohesiveness, and fear of the people are inhibiting factors. The Church has supported since the Second Vatican Council echoed interfaith cooperation. The Pastoral Focus of the Diocese of Bandung is a supporter in this study. So the effort is to initiate activities with fraternal nuances, and the role of the parish pastor in his pastoral mutual aid is to introduce documents to the grassroots. The answer to this study proves that the people of Cirebon can live harmoniously side by side with different ones. In line with the manuscript of Serat Carub Kandha through a philological approach, as a collective memory of the ancestral heritage in building a harmonious Cirebon.