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This study examines the phenomenon of Central Bank Digital Currency (CBDC) as a technological innovation that changes the landscape of the global monetary system. In the midst of the rapid development of digital technology and cryptocurrencies, central banks in various countries are starting to consider and develop their own digital currencies. This study aims to comprehensively analyze the aspects of CBDC implementation, including its potential benefits, challenges, and impact on financial system stability and monetary policy. Through a descriptive qualitative approach with a literature study method, this study explores various dimensions of CBDC, including technological architecture, implementation models, and its socio-economic implications. The results of the study show that CBDCs have significant potential in improving the efficiency of the payment system, encouraging financial inclusion, and strengthening the transmission of monetary policy. However, its implementation also presents serious challenges related to data privacy, cybersecurity, and the stability of the banking system. This study makes an important contribution to a comprehensive understanding of CBDCs and their implications for the future of the global financial system.

PJBL activities with the theme “Education of Ethical and Moral Values in Junior High School Students have been successfully implemented at SMPN 174 Jakarta. We took this theme with the aim of educating students how important ethics and morals are in everyday life. How to dress and how to speak to teachers, parents, friends and others. Our group conducted the service by presenting material about the value of ethics and morals, as well as making questionnaires and interacting in the form of questions and answers with students. Here we focus on one class, namely class 8H with 31 students. This service has been fairly successful because the students are very enthusiastic about participating in our activities.

Community Based Tourism (CBT) is one of the approaches in tourism development. The Community Based Tourism approach can be viewed from several dimensions, namely dimensions; economic, social, cultural, political. This study aims to analyze the social dimension in Community Based Tourism (CBT) in Fatukoto Village, Timor Tengah Sekatan Regency, with a focus on community involvement, development of community pride, and improving the quality of life of local communities. This research uses a qualitative approach, data collection using interview techniques, observation and literature study. The data collected consisted of primary data obtained through interviews and observations, and secondary data obtained from documents in the village office and the management group. The collected data were then processed and analyzed. The results showed that the management and development of tourist destinations. The results showed that the active participation of the community, pride in local culture, and an increase in the quality of life of the community were key factors in the success of community-based tourism in Fatukoto village. But on the other hand, the income received by the community is still considered low because the existing jobs are still micro and medium enterprises and the income of the community is still considered low.

Fear of divine punishment is a spiritually charged form of distress that appears in ordinary religious struggle, moral injury, shame-based faith formation, and, in some cases, scrupulosity. This article examines pastoral accompaniment for Christian congregants who interpret suffering, intrusive thoughts, moral imperfection, or ordinary uncertainty as evidence that God is angry and punitive. The study addresses a constructive problem: many pastoral responses either normalize fear as evidence of seriousness before God or dismiss it as irrational anxiety, yet both responses can intensify spiritual distress. Using a conceptual qualitative design, the article synthesizes peer-reviewed studies on religious and spiritual struggles, scrupulosity, spiritually integrated care, moral injury, and practical theology. The analysis proposes that pastoral care should neither dilute theological seriousness nor reinforce punitive images of God. Its main synthesis is a threefold pastoral framework, differentiated assessment, grace-oriented theological reframing, and collaborative accompaniment that includes referral when symptoms suggest obsessive-compulsive disorder, trauma, depression, or suicidal risk. The article concludes that effective pastoral accompaniment moves congregants from retributive anxiety toward secure attachment to God, morally responsible agency, and communal practices of confession, assurance, lament, and restoration. The contribution is a constructive model for churches that treats fear of divine punishment as a theological-psychological struggle requiring discernment, doctrinal care, ethical boundaries, and interdisciplinary cooperation.

The aim of this research is to determine the effect of tax knowledge and tax sanctions on tax compliance among MSMEs in North Sangalla District. The data analysis techniques used are descriptive analysis, data quality assessment, classical assumption testing. Based on the results of this research, it shows that tax knowledge has a positive and significant effect on MSME taxpayer compliance in North Sangalla district. This is shown by the tcount value of 3.679>ttable 1.987, with a significance value of 0.000<0.05. Based on the results of this research, it shows that tax sanctions have a positive and significant effect on the compliance of MSME taxpayers in North Sangalla District. This is shown by the tcount value of 2.443>ttable 1.987, with a significance value of 0.0017<0.05. Based on the results of this research, it shows that tax knowledge and tax sanctions have a positive and significant effect simultaneously on taxpayer compliance of MSMEs in North Sangalla District. with a calculated F value of 26.140 > F table 2.71 with a significance of 0.000,

The purpose of this research is to design a clinical administration application system at the Anugerah Clinic, so that administrative data processing at the Grace Clinic is easier and more systematic, so that reporting is more accurate and structured. The research methodology used in the data processing system is data collection techniques such as observing documentation studies, as well as conducting literature research that is relevant to information system problems. The system development method used uses grounded research methods.

The digital era is an era in life where progress is quite rapid and is leading to digital forms. The development of the digital era will continue to run so fast and cannot be stopped by humans. The development of communication in the digital era has also had an impact on the Catholic Church. As a fellowship of God's people who have a divine-human dimension and are on a pilgrimage on earth towards heavenly fullness, the Church's presence in the world aims to be a sacrament of God's salvation so that everyone experiences divine grace that gives them life in abundance. The development of digital technology in this century has of course had an impact on the Catholic Church. Believers need to form digital communities that have special facilities that make them different from other communities, on the other hand stating that in the field of religious expression and praxis, the virtual world has offered a medium for people to gather in the name of faith and spirituality, so that existence Today's digital technology is not seen as a problem.  Believers must understand well the positive side of changing times and must have technological competence to be able to create good quality. In this digital era, technology is like a double-edged sword. On the one hand, technology helps connect people and facilitate various aspects of life. But on the other hand, excessive dependence on technology can have an impact on individuals, one of which is alienation from the people around them. In the turbulent modern era, building a strong Catholic faith is like erecting a strong fortress to protect and grow the faith of the people. This faith becomes a forum for strengthening each other, spreading the love of Christ, and facing various challenges of the times. Facing the challenges of the times, namely social and cultural changes, where strong Catholic faith and teachings can help Catholics to face various social and cultural changes that occur in the modern era. Catholic teachings provide a strong moral and spiritual foundation for Catholics to remain firm in their faith and Christian values.

IPS can be interpreted as a study or study of society. Difficulties in understanding social studies material can be caused by various factors, such as the complexity of the content, less effective teaching methods, and a lack of connection between the material and students' daily lives. These factors can hinder students' learning process and affect their overall learning outcomes. The method used in this research is a questionnaire which is a data collection method carried out by giving a set of questions or written statements to respondents to answer. The data collection techniques used are primary data and secondary data, where primary data is data directly obtained from respondents while secondary data is data obtained from sources relevant to the research topic, such as books, articles, theses, etc. The results of this research show that the interest of students at SMP Negeri 1 Sidikalang in International Trade material varies, with 50% very interested but 26.7% feeling less interested. The main obstacle comes from the teacher's delivery which is considered less interesting and material which is considered irrelevant to everyday life. Although many students find assignments and evaluations helpful, there is an urgent need for innovation in learning methods to make them more interactive and relevant. Based on the results of a survey conducted via Google Form on 10 respondents from students at SMP Negeri 1 Sidikalang, it appears that students face various obstacles in understanding and being interested in international trade material.

This research aims to explore the integration of Christian values ​​in Indonesian language learning at Methodist 8 Medan Middle School. The main focus of this research is how Indonesian language teachers apply an integrative approach that not only educates academically but also shapes students' moral character through Christian values, such as love, patience and self-control. The research method used is qualitative, with interviews as the main data collection technique. The research results show that teachers use methods such as discussions and case studies to link religious teachings with language learning. Even though there are challenges, such as students' lack of interest in religious values ​​material, the implementation of Christian values ​​is still carried out through routine school activities such as monthly services and morning prayers, as well as collaboration between language teachers and religion teachers. This research provides an illustration that integrating Christian values ​​in learning can have a positive impact on student character, but requires a creative approach to attract student interest more effectively.

The doctrine of humans and sin from a Christian theological perspective emphasizes that humans are created in the image of God, with free will and moral responsibility. However, through the fall into sin, humans experience separation from God and damage to relationships with others and creation. Sin is understood as a violation of God’s law, resulting in spiritual and physical death. This research explores the concept of original sin inherited from Adam and Eve as well as sinful acts committed by individuals. By referring to the Bible and theological views from various sources, this research provides an understanding of the importance of sin in human life and efforts to restore relationships through God’s grace.

The doctrine of humans and sin from a Christian theological perspective emphasizes that humans are created in the image of God, with free will and moral responsibility. However, through the fall into sin, humans experience separation from God and damage to relationships with others and creation. Sin is understood as a violation of God’s law, resulting in spiritual and physical death. This research explores the concept of original sin inherited from Adam and Eve as well as sinful acts committed by individuals. By referring to the Bible and theological views from various sources, this research provides an understanding of the importance of sin in human life and efforts to restore relationships through God’s grace.

Salvation theology, or soteriology, is one of the fundamental doctrines in religious life. Every religion has a concept of salvation that answers questions about meaning, how to achieve it, as well as who saves and how someone can be saved. In the context of Christian theology, which is Trinitarian, soteriology is considered a development of creation theology. This doctrine emphasizes that salvation is a gift revealed by God as Savior from the beginning of creation. As part of theological studies, soteriology seeks to systematically explain the meaning of the human condition of being happy and good in unity with God after being free from any threat. Various concepts in the church tradition, such as grace, faith, justification, the church, the sacraments, and the saving work of Christ, play an important role in the understanding of salvation. With a broad scope, soteriology covers all aspects of human relationship with God.    

This qualitative literature review investigates the dynamics of risk sharing and performance-based compensation (PBC) in professional workplaces, aiming to bridge the gap between theoretical frameworks and practical applications. By analyzing existing literature, the review reveals that PBC can effectively align employee incentives with organizational goals, enhancing performance and commitment. However, the success of these systems hinges on various factors, including transparent evaluation processes, equitable risk distribution, and the relevance of performance metrics. The findings highlight that while risk-sharing models can drive long-term engagement, they may also expose employees to financial uncertainties, particularly in volatile industries. Moreover, perceptions of fairness and equity in compensation structures play a crucial role in influencing employee motivation and satisfaction. The review emphasizes the necessity for organizations to carefully design PBC systems that consider industry-specific characteristics and employee preferences to mitigate potential adverse effects. Overall, this research contributes to a deeper understanding of the complexities surrounding PBC and risk sharing, paving the way for future studies to explore their implications in diverse contexts.

Exploration of ethnomathematics in the context of flat geometry, especially triangles, in traditional Batak Toba clothing, is an interesting and important study. This study aims to reveal the relationship between mathematical concepts and local culture, and how geometric elements can be found in the design of Sortopi traditional clothing. This research method uses a qualitative approach with data sources, namely library studies, from several literature reviews according to the topic and purpose of the study. The results of the study show that Sortopi is a complement to traditional Batak clothing used by men as a crown or headband. The shape of Sortopi contains elements of isosceles triangle flat geometry, thus showing that cultural elements are inseparable from mathematics.

This study focuses on the concept of salvation by grace as taught in Romans 3:23-26 and its relevance to the understanding of the GKPPD congregation today. Through a literature review with a theological approach, it was found that the doctrine of salvation by grace is the core of Christian teaching. In this passage, the Apostle Paul explains that all humans have sinned and fallen short of the glory of God (Romans 3:23). However, salvation is given through redemption in Christ Jesus, not as a result of human effort, but as a gift of God alone (Romans 3:24). Salvation is given through faith in the blood of Christ which redeems and takes away sin (Romans 3:25). In the context of the congregation today, the understanding of salvation by grace remains relevant. Many GKPPD congregations are still trapped in trying to obtain salvation through or obedience to the law, even though Romans 3:23-26 emphasizes the importance of faith in Christ's redemptive work. This study highlights that teaching about God's grace should foster a sense of gratitude, humility, and commitment to living in faith, not in fear or legalism. This study confirms that the concept of salvation through grace is the center of Christian faith teachings that need to continue to be lived and conveyed in the lives of the GKPPD congregation today and increase theological knowledge about the concept of salvation and can be a reference for theology students and reading materials in the IAKN Tarutung library.

This qualitative literature review explores the influence of corporate integrity culture on merger and acquisition (M&A) performance. The study synthesizes findings from recent research, highlighting that a strong integrity culture in target firms impacts market reactions and reduces uncertainty during M&A transactions. Key mechanisms identified include the retention of directors and customers, which enhances post-acquisition stability and operational continuity. Despite the significant insights provided, this review acknowledges limitations such as reliance on secondary data and potential biases in reported corporate information. Additionally, contextual factors like industry differences and regulatory environments may affect the integrity culture-M&A performance relationship. Future research should incorporate primary data and consider these contextual variables to deepen understanding. Overall, this study underscores the critical role of cultural integrity in enhancing M&A success and offers a framework for evaluating cultural aspects in future M&A activities.

This qualitative literature review explores the development and implications of the Contextualized Scholarly Impact Index (CSII), a framework designed to address the limitations of traditional metrics in assessing scholarly contributions. The review highlights the need for a more nuanced understanding of scholarly impact that incorporates contextual factors, such as collaboration, societal relevance, and interdisciplinary engagement. Through a comprehensive analysis of existing literature, the review identifies key themes that underscore the importance of recognizing diverse forms of scholarship, including public engagement and community involvement. The findings indicate that the CSII has the potential to transform the landscape of scholarly impact assessment by promoting a holistic and equitable evaluation framework. This shift aligns with the growing consensus within the academic community for more inclusive methodologies that reflect the multifaceted nature of research contributions. However, the review also acknowledges limitations, including the subjective interpretation of literature, the rapidly evolving nature of the field, and the need for empirical validation of the CSII. Ultimately, this review lays the groundwork for future research and practice, advocating for a contextualized approach that enriches our understanding of scholarly impact in contemporary academia.

This qualitative literature review investigates the phenomenon of recruitment deception within the framework of global labor exploitation. It explores the disconnect between existing policies designed to protect workers and the actual practices in recruitment processes across various industries and geographical regions. By analyzing a range of scholarly articles, reports, and case studies, the review identifies prevalent deceptive practices that exploit vulnerable populations, including migrant workers and those in precarious employment situations. The findings reveal significant gaps in the enforcement of protective legislation and highlight the emotional and psychological impacts of deception on affected individuals. Furthermore, the review emphasizes the necessity for collaborative efforts among stakeholders—including governments, non-governmental organizations, and community groups—to create effective interventions that address these injustices. Ultimately, the study calls for a more inclusive policy-making process that incorporates the experiences of survivors, aiming to develop comprehensive strategies to combat recruitment deception and enhance labor market equity.

This qualitative literature review investigates the impact of constituency statutes on managerial decision-making and operational investments in corporate governance. As organizations increasingly adopt constituency statutes, a significant shift from traditional shareholder primacy to a stakeholder-oriented approach has emerged. This review synthesizes findings from various empirical studies, highlighting how constituency statutes facilitate a broader engagement with stakeholders, thus enhancing decision-making processes and promoting sustainable operational practices. The review identifies key themes, including the improved risk management capabilities, the fostering of transparency and collaboration, and the challenges of balancing diverse stakeholder interests. It underscores the importance of aligning organizational strategies with stakeholder expectations to ensure long-term value creation and corporate resilience. Despite the positive implications, the review also acknowledges limitations, including the variability of outcomes across different sectors and the potential complexities in stakeholder engagement. This study contributes to the understanding of how constituency statutes can reshape corporate governance frameworks, emphasizing the need for ongoing research to navigate the evolving landscape of managerial decision-making.

The purpose of this research is to determine the influence of the teaching style of Christian Religious Education and Character Education teachers on the learning motivation of class Xl students at SMA Negeri 1 Siborong-borong, North Tapanuli Regency for the 2024/2025 academic year. The method used in this research uses quantitative descriptive inferential research methods. The population was all students who were Protestant Christians in class Data was collected using a positive closed questionnaire with 35 items. The results of data analysis show that there is an influence of the teaching style of Christian Religious Education and Character Education teachers on the learning motivation of class rxy value = 0.494 > rtable(a=0.05,n=50) = 0.279, thus it is known that there is a positive relationship between variable .05,dk=n-2=48)= 2.021, thus there is a significant relationship between variable .81X. b) Regression coefficient of determination test (r2) = 24.4%. 3) Test the hypothesis using the F test to obtain Fcount > Ftable=(a=0.05, dk numerator k=15, dk denominator=n-2=50-2=48) namely 15.45 > 1.92. Thus, Ha, that is, there is an influence of the teaching style of Christian Religious Education and Character Education teachers on the learning motivation of class.