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This study aims to analyze and compare rice inventory valuation using the FIFO, FEFO, and Average methods in determining the cost of goods sold (COGS) at UD. Rahayu Indah. This study uses a quantitative descriptive approach with a perpetual inventory recording system. Data were collected through observation, interviews, and documentation from January to December 2024. The results show that each method produces different COGS values: the FIFO method produces the lowest COGS, followed by FEFO, while the Average method produces the highest COGS. This difference is influenced by cost allocation based on the order of goods in and out and price fluctuations during the production period. These findings indicate that the FIFO method is the most effective method to be applied at UD. Rahayu Indah because it reflects the logical physical flow of goods, supports cost efficiency, and increases the company's gross profit. In addition, this method is also in line with the company's operational characteristics, which have stable purchasing patterns and are in accordance with the principles of PSAK No. 14 on inventory. The results of this study are expected to assist UD. Rahayu Indah's management in determining an inventory valuation strategy that is efficient, accurate, and supports business sustainability.

The rapid development of digital technology demands that Islamic banks innovate to compete with conventional banks and digital financial institutions. This study aims to analyze the product differentiation strategies implemented by Islamic banks to increase competitiveness in the digital era. The research method used is a descriptive qualitative approach, with data collected through literature studies, interviews, and observations of Islamic banks' digital services. The results indicate that product differentiation strategies are implemented through the development of digital services based on Sharia principles, improving the quality of mobile banking services, and creating innovative products that meet the needs of millennials and digital natives. Furthermore, the application of the values of transparency, fairness, and sustainability serves as a competitive advantage that distinguishes Islamic banks from conventional competitors. In conclusion, the success of product differentiation in the digital era depends on the ability of Islamic banks to integrate technological innovation with Sharia values, thereby increasing customer trust and loyalty and strengthening their competitive position in the digital financial industry.

This study examines innovative strategies to strengthen institutional and technological aspects of implementing the e-market retribution system to enhance transparency and accountability in Blitar Regency, East Java, Indonesia. The research employs a qualitative case study approach, utilising in-depth interviews with key informants from the Department of Trade, market managers, traders, and stakeholders, along with secondary data from official documents. The theoretical framework integrates New Public Management, Technology Acceptance Model, and Good Governance principles. Findings reveal that e-market retribution implementation faces both opportunities and challenges in institutional strengthening and technology adoption. Innovative strategies developed include: institutional restructuring through clear role division; capacity-building programs for human resources; technological integration through QRIS digital payment systems; stakeholder engagement through participatory approaches; and monitoring and evaluation mechanisms to ensure accountability. The study concludes that successful implementation requires a comprehensive approach combining institutional strengthening, technological readiness, and stakeholder collaboration. This research contributes to the literature on digital transformation in local government revenue management and provides practical recommendations for regions implementing similar innovations

TJSL/CSR in Indonesia is regulated as a legal obligation (mandatory) for companies engaged in the natural resources sector. Its success depends on the principle of accountability, which requires transparency and responsibility. This normative-juridical study evaluates the application of accountability principles in the mining sector. Normatively, PP 47/2012 requires CSR to be listed as an expense and focused on sustainable development (PPM). However, this regulation is not robust because it does not set a minimum fund allocation or clear program boundaries, allowing for multiple interpretations. Empirically (Sekotong case study), accountability is implemented in a formalistic manner, consisting only of one-way administrative reports without meaningful participation from the affected communities. A significant weakness is apparent when dealing with the increase in illegal gold mining (PETI) in legal concession areas. This situation results in a vacuum of responsibility. Companies can claim environmental damage caused by PETI, so that responsibility does not successfully ensnare corporate negligence in prevention efforts. The CSR accountability structure in Indonesia is weak because it only emphasizes activities that are carried out, not negligence that is overlooked. Regulatory reform is needed so that accountability includes passive responsibility to ensure that TJSL functions as a significant instrument of sustainable development.

The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

This study aims to estimate changes in the Indonesian Sharia Stock Index (ISSI) from 2020 to 2025 using the Autoregressive Integrated Moving Average (ARIMA) model. The growth of the Islamic stock market in Indonesia has increased rapidly, driven by public awareness of investments that follow sharia principles, as well as changes in macro and microeconomic conditions, especially during the COVID-19 pandemic which has had a significant impact on the financial market. This study relies on monthly ISSI data taken from official sources and analyzed with a quantitative approach using the time series method using EViews version 13 software. Statistical analysis and stationarity tests indicate that the ISSI data exhibits an increasing trend pattern and quite high volatility, so that a differentiation process is necessary to achieve stationarity. Based on the results of model testing and the selection of optimal information criteria, the ARIMA (1,1,1) model was selected as the most appropriate to capture the autocorrelation pattern and produce accurate short-term predictions. Projections indicate a stable growth trend until the end of 2025, with an estimated index of more than 8.3 million. The findings of this study indicate that the ARIMA model is an effective tool for forecasting ISSI movements and can be a strategic consideration for investors, financial institutions, and policymakers in developing sustainable investment strategies in the Indonesian Islamic stock market.

This study is motivated by the emergence of public controversy surrounding the alleged sexual harassment case involving the preacher Gus Elham, which has sparked widespread debate about ethical boundaries in da’wah activities. This phenomenon reflects a moral and social crisis in contemporary da’wah practices, particularly in relation to power relations, child protection, and the moral responsibility of religious figures as public role models. This study aims to analyze violations of da’wah ethics in this case from moral and social perspectives, as well as to identify its impact on public trust in preachers and religious institutions. The method used is a descriptive qualitative approach through the analysis of online news, public statements, social media posts, interview recordings, and da’wah-related content associated with the case. The findings indicate that the actions in question not only violated norms of decency but also revealed a failure to understand principles of child protection and ethics of da’wah based on akhlakul karimah. Socially, the case demonstrates a moral crisis affecting religious authority and an increase in public skepticism toward religious figures. The implications of this study emphasize the importance of formulating stricter da’wah codes of ethics, strengthening ethical literacy among preachers, and integrating child protection values into da’wah practice to prevent similar cases from recurring.

The development of modern scientific knowledge, which tends to be secular, has created a dichotomy between religious sciences and general sciences within Islamic education systems. This condition has encouraged the emergence of the idea of the Islamization of knowledge as an effort to restore knowledge to a tawhidic framework. This study aims to examine how the concept of the Islamization of knowledge is represented in Ahmad Tafsir’s book Filsafat Pendidikan Islami. This research employs a qualitative library study using content analysis and a philosophical approach to both the primary text and supporting literature. The findings show that although Ahmad Tafsir does not explicitly use the term “Islamization of knowledge,” the idea is strongly reflected in his construction of epistemology, his concept of the human person, the curriculum, and the educational processes he proposes. At the epistemological level, Tafsir positions revelation as the highest source of value that guides reason and experience, aligning with the principles of the Islamization of knowledge that reject secularist assumptions in the development of knowledge. In the domain of curriculum and educational design, the integration of religious sciences and modern sciences becomes a foundational principle that eliminates the dichotomy of knowledge and emphasizes a tawhidic orientation. The educational process is understood as a space for value internalization, character formation, and moral exemplarity, uniting knowledge with ethics. This study concludes that Ahmad Tafsir’s thought provides an important contribution to the development of an integrative Islamic educational paradigm rooted in tawhid while remaining responsive to the dynamics of modern scientific knowledge.

The rapid rise of Indonesia’s digital economy is changing how people participate as citizens and how their consumer rights are protected. This study explores the legal dimensions of digital citizenship through a normative juridical review of the Consumer Protection Law, the Electronic Information and Transactions Law, and the Personal Data Protection Law. Although these laws provide basic safeguards, significant problems remain such as data privacy violations, unclear algorithmic practices, cross-border legal barriers, and deceptive online advertising. Low public legal awareness and the absence of a unified dispute-resolution system further leave consumers vulnerable to powerful global digital platforms. The study argues that stronger protection requires embedding digital citizenship principles into Indonesia’s legal framework, harmonizing national rules with international standards, enhancing platform oversight, and improving digital literacy. In conclusion, a flexible and forward-looking legal approach is crucial to making consumer protection a core part of digital citizenship and ensuring public trust and human rights in the digital era.

The cement packaging waste (paper sack) and leftover cardboard are types of waste generated from daily work activities at PT X. These wastes were found to be piled up without any proper utilization, thus posing a potential breeding ground for disease vectors and potentially polluting the workplace environment. The socialization activity conducted aimed to provide education and innovation in sanitation technology engineering by utilizing mirror frame products with economic value, applying the 3R principles of reducing, reusing, and recycling. The method was implemented through a socialization activity using a one-on-one approach. An evaluation of increased understanding was conducted using pre- and post-tests consisting of 10 questions. Based on the normality test results, a p-value of 0.600 and 0.124 was obtained, which exceeded the alpha value, indicating that the data followed a normal distribution and could proceed with parametric testing using the Paired Sample T-Test. The p-value or sig obtained was 0.006, which is below the alpha value (0.05), so it can be concluded that h alpha is greater than h0. This means that h alpha is accepted and h0 is rejected, indicating that there is a difference between the pre-test and post-test results.

Organic waste management at Yogyakarta International Airport (YIA) is still not optimal, even though organic waste production averages 1,264 kg per month. This community service activity aims to develop technological innovations through the utilization of eggshell waste and Black Soldier Fly (BSF) maggots into economically valuable pellet feed products. The activity was carried out from October 8 to 15, 2025, involving three workers from the Temporary Processing Site (TPS) of PT Angkasa Pura Indonesia YIA. The implementation methods included an initial survey, education, demonstration of pellet production, and evaluation of participants' skills and product quality. The production process involved drying, grinding the ingredients, mixing the ingredients, molding, and drying the pellets. The results showed that the workers were able to independently carry out the production process and produce pellets with good physical quality. Cost analysis showed that the cost of production was IDR 47,989/kg, with a potential profit margin of 30% and an estimated return on investment within ±7 months. This innovation has proven effective in reducing waste volume, increasing the added value of organic waste, and supporting the principles of zero waste and circular economy in the airport area. This program has the potential to be further developed as a model for sustainable organic waste management.

The implementation of Good Corporate Governance (GCG) is a crucial foundation for maintaining public trust in Indonesia’s Islamic banking sector. Yet, the effectiveness of GCG is often debated because formal practices tend to be technocratic and procedural, lacking deeper internalization of Sharia Ethical values. This study analyzes the application of GCG based on Sharia Ethics at Bank Syariah Indonesia (BSI), with a case study at KCP Sawangan Sari Plaza. Using a qualitative approach and case study method, data were collected through source triangulation, including in-depth interviews with the Branch Operation and Service Manager (BOSM), customer service officers, and tellers. These interviews were supported by participatory observation and an examination of corporate documents. The findings reveal no significant discrepancy between formal GCG practices and Sharia Ethics at the research site. GCG principles such as Transparency, Accountability, Responsibility, and Fairness are consistently implemented and rooted in ethical values like Amanah (trustworthiness), Shidq (honesty), and ’Adl (justice). A key insight from this study is the shift in employee motivation from fear-based compliance toward value-based compliance. This shows that the integration of GCG and Sharia Ethics is strongly influenced by ethical leadership and the development of a spiritual work culture at the branch level.

Educational transformation in the era of globalization and the Industrial Revolution 4.0 requires educational institutions not only to produce academically competent graduates but also individuals with entrepreneurial spirit, creativity, and adaptability. The high rate of educated unemployment indicates the need for alternative approaches, one of which is the implementation of an edupreneurial business model. This concept integrates entrepreneurial principles into educational management, emphasizing innovation, value creation, and sustainability. This study analyzes the application of business models in edupreneurship within formal educational institutions, covering conventional, digital, and social models. The findings indicate that edupreneurship enhances educational relevance, expands accessibility, and supports financial independence of institutions. Social edupreneurship is considered effective in promoting educational equity through socially impactful business models. The success of implementing an edupreneurial business model depends on continuous innovation, technological utilization, strategic partnerships, and diversification of funding sources. Therefore, edupreneurship is recommended as a visionary, adaptive, and sustainable strategy for educational transformation.

This study aims to assess the quality of financial reporting at the Arda Jaya Diesel car repair shop on Jalan Dg Hayo Antang 3. The data used are numerical data or quantitative methods. The study was conducted by collecting data from the repair shop's financial reports, such as revenue, expenses, debt, inventory, and fixed assets. The assessment was carried out by examining whether the repair shop has followed accounting principles, how to record transactions, and whether the profit and loss statements and balance sheets are accurate and reliable. The method used is a case study supported by interviews and direct observations at the repair shop. The results show that many repair shops still record their finances simply and do not follow proper accounting standards. Therefore, financial reports need to be improved to assist business decision-making and meet the reporting needs of external parties such as creditors and investors.

This study aims to examine learning typologies in Arabic language instruction and analyze how differences in learning styles influence the effectiveness of the learning process. The study focuses on identifying the characteristics of visual, auditory, and kinesthetic learning types and how these variations can serve as the basis for designing more adaptive and meaningful Arabic teaching strategies. The method employed is a literature review, involving the examination of books, journal articles, previous research findings, and other relevant scientific documents. The analysis was conducted through the collection of references, in-depth review, critical evaluation, categorization of findings, and theoretical synthesis, resulting in a comprehensive description of learning typologies within the context of Arabic language learning. The findings indicate that Arabic language learning is influenced not only by variations in learning typologies but also by fundamental conceptual foundations of learning, which include philosophical, psychological, sociological, and communicative aspects. Learning typologies visual, auditory, and kinesthetic play a significant role in determining how learners understand and respond to Arabic material. Furthermore, learning success is strongly shaped by the application of active learning principles and the learners' cognitive processes. The cognitive domain, which refers to mental abilities to think, establish associations, understand, and analyze knowledge, becomes a crucial element in optimizing language comprehension. These findings affirm that Arabic language learning will be more effective when teachers are able to integrate fundamental learning concepts and adapt teaching strategies to learners' typologies and cognitive abilities.

This study aims to analyze Article 445 paragraph (1) of the Indonesian Criminal Code (KUHP) Number 1 of 2023, which regulates the criminal act of eloping with a young woman. The provision is considered to be in tension with the social and cultural realities of Indonesian society, particularly the people of Lombok who practice the merariq tradition. Merariq is an ancestral customary practice within marriage rituals involving the consensual elopement of the prospective bride as an integral part of the marriage process. This research uses Lawrence M. Friedman’s legal system theory, which examines three main components of law: (1) the substance of law—normative provisions contained in legislation; (2) the structure of law institutions and law enforcement agencies; and (3) the legal culture values, attitudes, and behavior of society toward law. This study is a normative legal research that treats law as norms, principles, doctrines, and rules. The primary legal material is Article 445 paragraph (1) of the Indonesian Criminal Code. The findings indicate that, from the perspective of legal substance, the article remains ambiguous. Its formulation potentially conflicts with Indonesia’s legal culture, which in practice prioritizes familial and traditional mechanisms for resolving private conflicts. Based on these findings, this study recommends a reformulation of the legal substance to make it more responsive to the socio-cultural context. The reformulation should be grounded in the principles of ultimum remedium and restorative justice, providing space for customary law and local culture as legitimate mechanisms to resolve private disputes. This approach is expected to reduce the disproportionate use of imprisonment and position criminal sanctions as a last resort in law enforcement.

This study aims to analyze the educational values contained in the Dalihan Na Tolu culture in the Mandailing community and its relevance to character education in schools. The research approach used is qualitative descriptive with data collection techniques through interviews, observations, and documentation of traditional leaders and the Mandailing community in Mandailing Natal Regency. The results of the study show that Dalihan Na Tolu, which includes the principles of Somba Marhula-hula, Elek Marboru, and Manat Mardongan Tubu, contains educational values such as respect, responsibility, empathy, cooperation, and mutual cooperation. These values have a strong relevance to character education in elementary school. The culture of Dalihan Na Tolu not only serves as a social system, but also as a source of moral and character education for the younger generation. In addition, the application of these traditional values in the context of modern education can strengthen students' cultural identities and foster mutual respect in the school environment. The integration of Dalihan Na Tolu into learning also has the potential to be an effective pedagogical strategy to build a harmonious and characterful school culture.

This research intends to examine the application of good governance principles in non-formal education services at the Sidoarjo District Education and Culture Office, concentrating on accountability, transparency, participation, and institutional responsiveness. The study is based on the necessity for effective governance to guarantee quality, fairness, and efficiency in educational services reaching broader communities. A case study approach using qualitative methods was utilized, involving key informants like the head of the non-formal education division, managers of training centers, tutors, and students. Data were gathered via in-depth interviews, field observations, and documentation, then analyzed thematically to uncover implementation patterns and difficulties. The findings show that accountability has been reinforced through organized program assessments and reporting, whereas transparency has enhanced through improved access to public data. Nonetheless, coordination among agencies and the capacity of human resources continue to be major obstacles. Engagement and reactivity have demonstrated improvement, yet demand enhanced integration of digital systems. The research finds that effective good governance execution depends on the collaboration of policy, technology, and various stakeholders. Suggestions highlight the need for strengthening officials' capabilities and creating cohesive education information systems to foster more responsible and inclusive governance.

This study analyzes the gap in the implementation of Information Technology IT service management at an internet service provider in Purwokerto using the ITIL V4 Service Value System SVS framework. The company faces a number of major problems, such as delays in incident handling, data fragmentation between operational applications, low automation in network monitoring, and suboptimal coordination between the technical and customer service divisions. The purpose of this study is to evaluate the level of compliance of current service practices with ITIL V4 SVS best practices and to formulate recommendations for improvements that can increase operational efficiency and service reliability. The research uses a qualitative descriptive method with a case study approach, with data collected from interviews and observations in the technical and customer service divisions, then analyzed based on the five main components of ITIL V4 SVS. The results show that the company has implemented several ITIL principles, particularly in terms of customer value focus and process simplicity, but the implementation of iterative feedback, data integration, and automation is still at a low level of maturity. This study concludes that strengthening the real-time monitoring system, increasing cross-divisional visibility, and establishing a Continual Improvement Register are important steps towards realizing more efficient, responsive, and sustainable IT service management.

Advances in digital technology provide numerous opportunities to improve the quality of education, particularly in Social Studies (IPS) learning at the elementary school level. One important innovation is the use of digital interactive map media that enables students to learn geography in a visual, engaging, and relevant way. However, in practice, IPS learning in elementary schools is still dominated by conventional methods that rely on static printed maps, resulting in low student motivation and suboptimal understanding of geographic concepts, particularly those related to the ASEAN region. This study aims to evaluate the impact of using digital interactive map media on learning motivation and understanding of ASEAN geographic concepts among elementary school students. This study uses a Systematic Literature Review (SLR) approach following the PRISMA 2020 procedure. The research findings indicate that consistent use of digital interactive map media can improve students' motivation in learning and their understanding of geographic concepts. Interactive visualizations encourage active engagement and enthusiasm, and help students better understand spatial concepts. Therefore, digital interactive maps can be an innovative and effective social studies learning option that aligns with the principles of the Independent Curriculum and the Pancasila Student Profile.