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The moral crisis faced by the Indonesian nation is a serious challenge that can threaten the integrity and sustainability of the country's future. Phenomena such as corruption, intolerance, and weakening social integrity are clear evidence of the declining implementation of the noble values ​​contained in Pancasila. Pancasila Education has a strategic position in building national character and instilling moral values, especially in the younger generation. This article aims to examine the moral crisis in Indonesia and analyze the role of Pancasila Education in providing solutions to these problems. This study uses a literature research method to assess the relevance of Pancasila values ​​and the effectiveness of the implementation of Pancasila Education. The study results show that Pancasila values ​​such as religiosity, humanity, unity, democracy, and social justice have great potential in forming moral individuals. However, there are various challenges, including low student interest, lack of innovation in teaching, and the influence of globalization that can hinder the optimization of Pancasila Education. To overcome these obstacles, strategic steps are needed such as strengthening the curriculum, improving the quality of educators, and collaboration between families, schools, and the community. With maximum implementation, Pancasila Education can be the main key to rebuilding the nation's morality.

The phenomenon of growth in Indonesia’s beauty industry has intensified competition among both global and local skincare brands, including Avoskin. This situation impacts consumer trust Instagram. Avoskin must compete to build brand trust amid the higher exposure and engagement dominance of global brands on social media. Challenges such as the presence of negative reviews and unfavorable consumer perceptions that lead to dissatisfaction represent significant threats to Avoskin’s ability to sustain brand trust. This study aims to determine the influence of electronic word of mouth and brand image of @avoskinbeauty toward brand trust. The research adopts a quantitative approach using the simple random sampling method, involving 400 active Instagram users as respondents. Data were collected through Google Forms and analyzed using IBM SPSS Statistics 30.. The T - test results show that Avoskin’s electronic word of mouth on Instagram has a positive and significant effect on brand trust, with a tcount greater than the ttable value (8.335 > 1.965) and significance < 0.001 < 0.05. Similarly, Avoskin’s brand image also has a positive and significant impact on brand trust, with a tcount greater than the ttable value (22.462 > 1.965) and significance < 0.001 < 0.05. The F - test results indicate that electronic word of mouth and brand image simultaneously have a significant effect on brand trust, with an Fcount greater than the Ftable value (870.240 > 3.02) and significance < 0.001 < 0.05. In conclusion, electronic word of mouth and brand image play essential roles in enhancing brand trust. The implication of this study is that skincare companies should continuously strengthen their digital presence, consistently manage their brand image, and actively facilitate and respond to electronic word of mouth, especially on social media platforms.

Penelitian ini menguji indikasi kecurangan pelaporan keuangan pada entitas Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022-2024 dengan mengadopsi kerangka Fraud Heptagon. Target keuangan, frekuensi rapat komite audit, opini audit, masa jabatan serta rangkap jabatan direktur utama, pelatihan tata kelola perusahaan yang baik (GCG), dan remunerasi dewan direksi digunakan sebagai proksi variabel penelitian. Melalui pendekatan kuantitatif asosiatif terhadap 45 sampel observasi dengan analisis regresi logistik, hasil empiris merepresentasikan bahwa seluruh variabel independen tersebut tidak memengaruhi kecurangan pelaporan keuangan. Temuan ini mengindikasikan adanya keterbatasan kapasitas eksplanatori model Heptagon ketika diterapkan pada konteks BUMN yang berkarakteristik kelembagaan, regulasi, dan pengelolaan publik yang spesifik. Hal ini menyebabkan hubungan kausal yang diasumsikan dalam konseptualisasi awal model tersebut tidak sepenuhnya terkonfirmasi secara empiris. Secara teoretis, hasil ini menekankan pentingnya memahami perilaku kecurangan secara kontekstual, sementara secara praktis, penelitian ini mendorong perlunya evaluasi terintegrasi antara indikator keuangan dan mekanisme tata kelola dalam upaya deteksi dini kecurangan pelaporan keuangan pada entitas negara.

The digital transformation in Indonesia’s banking sector has significantly increased the use of digital banking services; however, it has not been fully accompanied by optimal customer trust. This study aims to examine the effect of perceived risk, data privacy protection, and digital service quality on customer trust, both partially and simultaneously. A quantitative approach was employed using survey data collected from 150 digital banking users in Indonesia. Data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results indicate that perceived risk has a negative and significant effect on trust, while data privacy protection and digital service quality have positive and significant effects on trust. Simultaneously, all variables significantly influence trust, with an R² value of 0.672, indicating strong explanatory power. Compared to prior studies, this research contributes novelty by integrating these three variables into a comprehensive model. The findings reveal that digital service quality is the most dominant factor influencing customer trust. This study concludes that enhancing customer trust requires an integrated approach through effective risk management, strengthened data protection, and continuous improvement in digital service quality.

Sweet corn (Zea mays saccharata Sturt.) is an increasingly popular horticultural commodity in Indonesia, attracting both farmers and consumer. This study aims to evaluate the effectiveness of single‑micronutrient fertilizer Mn‑EDTA (12%) in enhancing the growth and yield of sweet corn (Zea mays saccharata Sturt.). The treatments consisted of control, standard NPK, 0.25 NPK, 0.50 NPK, 0.75 NPK, and 1.00 NPK. The experimental findings demonstrated that the application of single‑micronutrient Mn‑EDTA (12%) fertilizer had a highly significant effect on vegetative growth and yield components of sweet corn, with statistically higher values compared with the control treatment. In general, fertilizer dosages equivalent to 0.25–1.00 NPK produced greater plant height, stem diameter, leaf number, ear length, ear diameter, biomass weight, ear weight with husk, ear weight without husk, plot yield, and productivity than the control. The RAE calculation indicated that the fertilizer was effective when applied at dosages equivalent to 0.75 and 1.00 NPK. The highest effectiveness was observed at the 1.00 NPK dosage, with an RAE value of 101%. Notably, the application of Mn‑EDTA (12%) fertilizer at the 1.00 NPK dosage provided significant field effectiveness, as reflected by the RAE value of 101%. This result implies that the use of single‑micronutrient Mn‑EDTA (12%) fertilizer at the 1.00 NPK dosage increased yield by 1.01 times compared with the yield improvement obtained from the reference fertilizer relative to the control treatment.

Waqf is one of the instruments of Islamic economics that holds great potential for improving community welfare and promoting sustainable socioeconomic development. However, this potential has not been fully realized due to low public participation in waqf. This situation indicates that messages and education regarding waqf have not been effectively communicated to the general public. This study aims to analyze how the distribution, promotion, and advertising of waqf messages are conducted to the public through a case study of the Indonesian Waqf Board in South Tangerang City. The method used is a descriptive qualitative approach with a constructivist paradigm. Data collection was conducted through interviews, observations, documentation, and literature review to obtain a comprehensive picture of the waqf communication strategies implemented. The results of the study indicate that the distribution of waqf messages is still limited to seminars, workshops, and incidental activities, resulting in uneven information reach. Waqf promotion has also not been conducted consistently and remains conventional, while the use of digital advertising and social media has not been maximized. The main obstacles faced include low public literacy regarding waqf, a lack of professionalism among waqf administrators, and minimal public trust in waqf management. This study concludes that the development of waqf requires modern communication strategies through the digitization of messages, consistent promotion, increased institutional transparency, and intensive use of social media in order to significantly increase public participation in waqf.

Bureaucratic rigidity is a form of public administration pathology that remains a serious problem in Indonesian governance. The bureaucracy's rigid, hierarchical nature, slow decision-making, and resistance to change are major obstacles to the government's digital transformation process. Amidst the demands of the digital era, which prioritizes speed, transparency, and efficiency, an unadaptive bureaucracy actually slows down innovation in public services and erodes public trust in the government. This study aims to analyze bureaucratic rigidity as a disease in public administration and its impact on the implementation of digital transformation in Indonesia. The method used is a qualitative approach with a literature review. The results indicate that bureaucratic rigidity is caused by a conservative organizational culture, complicated regulations, and low human resource capacity to adapt to technology. Furthermore, a lack of system integration and weak transformational leadership exacerbate these conditions. Digital transformation is not merely a technological issue, but a paradigm shift in governance. Therefore, comprehensive bureaucratic reform is needed, including simplifying procedures, strengthening the digital competency of civil servants, and shifting the work culture to be more flexible and innovative. Thus, an adaptive and responsive bureaucracy can be realized as the foundation of an effective digital government that is oriented towards public services.

This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.

The fisheries sector plays an important role in Indonesia’s economy due to its abundant marine resources; however, unsustainable fishing activities have caused damage to marine ecosystems and a decline in biodiversity. To support sustainable fisheries management, the use of environmentally friendly fishing gear is essential. At the Tenau Coastal Fishing Port (PPP Tenau) in Kupang, East Nusa Tenggara, handline fishing is the most commonly used traditional fishing method among small-scale fishers because it is selective and causes minimal habitat disturbance. This study aims to analyze the environmental friendliness level of handline fishing gear based on the nine criteria of the Code of Conduct for Responsible Fisheries (CCRF) established by FAO in 1995, which include gear selectivity, habitat impact, fisher safety, catch quality, product safety, by- catch, biodiversity impact, capture of protected species, and social acceptance. The research was conducted from November 2025 to January 2026 using a descriptive quantitative method involving 30 handline fishermen selected from a population of 420 using the Slovin formula with a 20% error rate. Data were collected through observation, interviews, and documentation, then analyzed using a weighting system based on the guidelines of the Ministry of Marine Affairs and Fisheries (2006). The results are expected to show that handline fishing is categorized as environmentally friendly to highly environmentally friendly and can serve as a basis for developing sustainable fisheries management policies in East Nusa Tenggara.

This study analyzes the effect of Integrated Reporting (IR) on the Cost of Equity (COE) by examining the moderating role of Good Corporate Governance (GCG) mechanisms in companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Governance quality is operationalized through two key mechanisms: institutional ownership and the proportion of independent board of commissioners. Employing Process Hayes Model 2 with bootstrap iterations of 5,000, and a final sample of 323 company-year observations after outlier removal, the study finds that Integrated Reporting does not exert a significant direct influence on Cost of Equity. However, the proportion of independent board of commissioners significantly moderates the negative relationship between Integrated Reporting and Cost of Equity, while institutional ownership fails to produce a significant moderating effect. Notably, under conditions of high institutional ownership paired with a low proportion of independent commissioners, Integrated Reporting paradoxically increases the Cost of Equity, underscoring the critical role of internal governance mechanisms in establishing the credibility of disclosed information. These findings confirm that the effectiveness of Integrated Reporting in reducing Cost of Equity is contingent upon the quality of the governance environment- particularly board independence. The study contributes to both theory and practice by demonstrating that the economic benefits of Integrated Reporting are realized only when accompanied by robust independent oversight structures.

Access to justice is a constitutional right that is often difficult for vulnerable groups to access, thus triggering legal disparities and systemic injustice. This study aims to analyze the urgency of legal assistance by advocates and Legal Aid Institutions (LBH) as a protection instrument for individuals facing legal arbitrariness. Using normative legal research methods supported by a statute approach, this study evaluates the effectiveness of the implementation of the Legal Aid Law in Indonesia. The results show that legal assistance functions not only as technical representation in court, but also as a balancing power relationship between the state or powerful entities and citizens. Legal assistance plays a vital role in mitigating violations of legal procedures (due process of law) often experienced by victims of injustice. However, structural obstacles such as limited state budgets and low public legal literacy remain major obstacles. This study concludes that strengthening the free legal aid scheme (pro bono publico) integrated with strict judicial oversight is essential to ensure that justice belongs not only to those with financial resources, but also to all citizens without exception.

The plantation sector is one of the main pillars in Indonesia’s international trade. Commodities such as palm oil, rubber, coffee, and cocoa serve as leading export products that contribute significantly to the country’s foreign exchange earnings. This study aims to analyze the role of plantation commodity exports in Indonesia’s international economic performance and to identify the challenges faced. The method used is a descriptive qualitative approach through literature review from various scientific sources. The results indicate that plantation exports contribute substantially to economic growth, employment generation, and the stability of the trade balance. However, several challenges persist, including global price fluctuations, sustainability issues, and international trade barriers. Therefore, strategic policies are required to enhance the competitiveness of Indonesia’s plantation commodities in the global market.

Using Non Performing Financing (NPF) as a moderating variable, this study looks at how profit sharing and profit margin financing affect the effectiveness and stability of Islamic banks in Indonesia. The primary topic discussed is how various Islamic financing arrangements affect the operational effectiveness and financial stability of banks, as well as whether credit risk enhances or diminishes these connections. This study aims to examine the direct impacts of financing modalities as well as the moderating influence of NPF on the performance of Islamic banks. Based on secondary data from eight Islamic banks in Indonesia between 2018-2024, this study employs a quantitative methodology using panel data regression and Moderated Regression Analysis (MRA). The findings indicate that while profit margin financing has no discernible impact on efficiency, profit sharing financing has a favorable and considerable impact. Profit margin financing has a negative and negligible impact on stability, whereas profit sharing financing has a positive but negligible impact. Additionally, by changing the direction of influence, NPF significantly moderates the association between profit sharing financing and both efficiency and stability. However, it does not significantly moderate the effect of profit margin financing on efficiency, but it does on stability. In summary, the effectiveness of Islamic financing is heavily reliant on risk management, especially credit risk control, where NPF is a key factor in evaluating whether financing can improve stability and efficiency in Islamic banks.

This study aims to examine the factors influencing tax avoidance, with debt (leverage) acting as a mediating variable. The independent variables include internal audit compliance, sales level, capital intensity, firm political connections, and corporate social responsibility (CSR). The sample consists of 306 manufacturing firms from the consumer goods, basic materials, and industrial sub-sectors listed on the Indonesian Stock Exchange during the 2019–2021 period, selected using purposive sampling.The study employs multiple linear regression and robust regression to compare results across each year of observation. The findings indicate that capital intensity and political connections of the board of directors have a significant effect on tax avoidance, particularly when leverage (Debt to Asset Ratio) serves as a mediating variable. This suggests that firms with high capital intensity and strong political connections tend to use debt strategically to reduce their tax burden. In contrast, internal audit compliance, political connections of the board of commissioners, and sales levels do not show a significant impact on tax avoidance under either regression method. Overall, the results highlight the importance of monitoring leverage usage and political connections to prevent excessive tax avoidance practices.

Drug availability at community health centers is an important indicator of health service quality. Drug shortages or excesses may affect service effectiveness and budget efficiency. This study aimed to determine the level of drug availability at the South City Community Health Center and the Piloloda'a Community Health Center in 2024 based on compliance with the formulary, demand, receipt, and drug availability categories. This study used a descriptive analytical method with a cross-sectional approach. Data were obtained retrospectively from the 2024 Drug Use Report and Request Sheet (LPLPO). Data analysis was conducted by calculating the percentage of compliance with the formulary, demand, and receipt, and by determining drug availability levels using the Indonesian Ministry of Health (2010) formula and the classification of Carolien et al. (2017). The results showed that formulary compliance was 82% at the South City Community Health Center and 67% at the Piloloda'a Community Health Center, both below the 95% standard. Drug demand compliance scores were 151% and 199%, exceeding the 100–120% standard, while drug receipt compliance scores were 71% and 56%, below the 100% standard. Drug availability categories varied from adequate and insufficient to excess stock, with most drug items classified as insufficient stock. In conclusion, drug management at both community health centers has not been fully optimal. Improved coordination between community health centers and pharmaceutical facilities is needed to maintain stable drug availability and support service needs.

Church leadership with integrity is a major challenge today. Melchizedek, a biblical figure of leadership (Genesis 14 and Hebrews 7), serves as a special example because he was both a priest and a king who had no beginning or end. This study aims to determine how Melchizedek's leadership with integrity can be applied by the leaders of the Indonesian Bethel Church in Manokwari. The method used in this research is a qualitative study through reading and reviewing various books and writings. The results indicate that Melchizedek's leadership principles, such as justice, a love of service, and remaining faithful to God, are highly suitable for application in today's church. In conclusion, integrity is crucial in church leadership because it can build trust and create a healthy church community.

This study examines the determinants of the Jakarta Composite Index (JCI) based on three main macroeconomic factors namely inflation, the USD/IDR exchange rate, and the SBI interest rate (BI Rate) covering the period January 2020 to December 2025, in the context of post-COVID-19 pandemic recovery and global economic turmoil. A quantitative approach was employed using the Ordinary Least Squares (OLS) method, with 72 monthly observations derived from secondary data sourced from official institutions including Bank Indonesia (BI), the Central Statistics Agency (BPS), the Indonesia Stock Exchange (IDX), and the Financial Services Authority (OJK). Classical assumption tests were applied comprising the Jarque-Bera normality test, Variance Inflation Factor (VIF) for multicollinearity, Breusch-Godfrey for autocorrelation, White Test for heteroscedasticity, and Ramsey RESET for model specification. Partially, inflation, exchange rate, and BI Rate each demonstrate a positive and significant effect on the JCI (p < 0.05). Simultaneously, all three variables exert a significant combined influence on the JCI, with a coefficient of determination R² = 0.4414, indicating that the model explains 44.14% of the variation in the JCI. The remaining 55.86% is attributed to other variables outside the model. Classical assumption test results reveal violations of normality, autocorrelation, and heteroscedasticity assumptions, although the model is free from multicollinearity. These findings confirm that Bank Indonesia's monetary policy has a significant and measurable impact on capital market performance. Further research is recommended using more advanced time series models such as GARCH or VECM to address violations of classical assumptions and improve estimation efficiency.

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection is examined as an external institutional factor that may influence firms’ tax behavior by reducing regulatory scrutiny and enforcement risk. CSR disclosure is measured using the Global Reporting Initiative (GRI) index, while tax avoidance is proxied by the Effective Tax Rate (ETR). Additionally, political connection is identified based on the presence of politically affiliated individuals in the firms’ board list. This study adopts a quantitative approach employing panel data linear regression analysis. The research population consists of mining companies consistently listed on the IDX during the observation period, with samples selected through purposive sampling, having 41 mining companies in total. This study aiming to contribute to academic discourse and practical implications for policymakers, investors, and regulators. The findings found that there are no significant effect between CSR disclosure and political connection on tax avoidance. The results of this study concluded that there are many factors both from internal and external that could affect tax avoidance activity in Indonesia’s mining companies yet was not covered in this study.

This study discusses the analysis of the account opening procedure for E-mas Savings through the digital platform BYOND by Bank Syariah Indonesia. The selection of this topic is motivated by the development of digital services in Islamic banking and the increasing public interest in gold investment products based on sharia principles. The purpose of this study is to identify the procedure for opening an E-mas Savings account and to examine its compliance with sharia accounting principles and DSN-MUI Fatwas. This research was conducted at Bank Syariah Indonesia KCP Tegal Sutoyo using data collection techniques in the form of observation, interviews, and documentation. The study employed a qualitative descriptive approach to obtain an in-depth understanding of the implementation of digital-based E-mas Savings services. The focus of the research was directed toward the stages of the account opening procedure, transaction mechanisms, and the application of sharia principles in digital banking services. The results indicate that the procedure for opening an E-mas Savings account has been implemented in accordance with applicable regulations and sharia principles, although there are still obstacles related to the uneven level of customer understanding regarding digital service mechanisms. In addition, the implementation of digital services through BYOND by BSI is considered capable of providing convenience, efficiency, and flexibility for customers in conducting gold investments without having to visit bank branches directly. Therefore, increased education and socialization for customers are needed so that the utilization of E-mas Savings can run more optimally and enhance public trust in digital-based sharia investment products.

The postpartum period is a critical phase in which mothers experience physiological and psychological recovery. Bengkung, a traditional abdominal binding cloth, is commonly used by Indonesian postpartum mothers, but inappropriate application may cause discomfort and may not support recovery optimally. This community service program aimed to improve postpartum mothers' knowledge and skills regarding safe and appropriate bengkung use. The activity was conducted through counseling, demonstration, guided practice, and evaluation using a one-group pre-test and post-test approach involving 30 postpartum mothers at a community-based maternal health service setting. The educational content covered postpartum physiological changes, indications and contraindications, safe binding principles, hygiene, duration of use, warning signs, and when to seek professional care. The evaluation showed an increase in good knowledge from 26.7% before education to 86.7% after education, and correct practice skills increased from 20.0% to 83.3%. Participants also reported better understanding of avoiding overly tight binding, maintaining breathing comfort, and discontinuing use when pain, shortness of breath, excessive bleeding, or wound problems occur. This activity indicates that structured education and demonstration can strengthen postpartum self-care and support safer integration of traditional practices into maternal health services.