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Evimawati Harefa; Dominikus Wardoyo; Yessi Florentina Pasaribu; Maria Degli Angeli Fau; Kristiana Liliejeri Lase +1 more

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

This research is motivated by the increasingly complex life of global society, characterized by the intensity of intercultural and interreligious encounters and diverse value systems. These interactions often give rise to conflict, intolerance, and moral crises in social life. Hans Küng's idea of ​​global ethics offers an ethical framework that emphasizes the importance of universal moral values ​​as the basis for peaceful coexistence. This research aims to examine Hans Küng's thoughts on global ethics and examine their relevance for the development of Catholic Religious Education. The method used a qualitative descriptive approach through literature study. Data were obtained from Hans Küng's main works and various scientific literature discussing global ethics, interreligious dialogue, and religious education as secondary sources. Data analysis was carried out through descriptive-analytical stages of data reduction, presentation, and interpretation. The results of the study indicate that the concept of global ethics emphasizes universal moral principles such as respect for human dignity, justice, solidarity, honesty, and shared responsibility. These values ​​encourage constructive interreligious dialogue and cross-cultural cooperation in a pluralistic society. Integrating global ethical principles into Catholic Religious Education helps shape individuals who are moral, tolerant, and open to diversity, moving beyond doctrine toward dialogue and social peace.

Mhd. Ansor Lubis; Azwir Agus; Muslim Harahap; Gerald Elisa Munthe; Sugih Ayu Pratitis +2 more

JURNAL PENGABDIAN MASYARAKAT AKADEMISI (JPMA), 2026 CV. ALIM'SPUBLISHING

Corporate Social and Environmental Responsibility (CSER) plays a strategic role in supporting sustainable development through improving community welfare and environmental protection. However, the implementation of CSER in regional areas still faces several challenges, including the lack of optimal local regulations, weak coordination among stakeholders, and limited understanding among the public and business actors regarding CSER implementation. This community service activity aims to provide socialization regarding the preparation of the Academic Draft for the Regional Regulation Initiative of the Regional House of Representatives (DPRD) of North Sumatra Province in 2025 concerning CSER. The activity was carried out through lectures, interactive discussions, and academic assistance involving local government representatives, academics, business sectors, and the community. The results of the activity indicated an increased understanding among participants regarding the importance of establishing the CSER Regional Regulation Draft, the mechanism for preparing academic manuscripts, and the need for collaboration between the government, companies, and the community in supporting participatory and sustainable regional regulations.

Nilam Sekar Agustine

Jurnal Ilmu Hukum Sosial dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

This study discusses the application of the fiduciary duty doctrine in Indonesian corporate law and its relationship to the legal liability of the President Director in Decision Number 80/Pid.Sus-TPK/2024/PN.Jkt.Pst in the case of PT Timah Tbk. This study uses a normative juridicial method with a statutory regulatory approach and a case approach, namely by examining law Number 40 of 2007 concerning Limited Liability Companies and relevant court decisions. The results of the study indicate that fiduciary duty is a basic obligation that must be carried out by directors in managing the company, which includes good faith, prudence, and loyalty to the interest of the company. However, in the case of PT Timah Tbk, the former President Direktor was proven not to have carried out these obligations properly. This is seen from the abuse of office, involvement in illegal mining practices, and the formation of shell companies that ultimately resulted in state losses. Violations of these principles not only have an impact on civil aspects, but also have criminal consequences. Therefore, strengthening the principles of fiduciary duty and Good Corporate Governance is very necessary to increase the accountability of directors.

Liss Dyah Dewi Arini; Muzaroah Ernawati U.; Saryadi Saryadi; Anggraini Sih Prabandari; Aditya Kurniawan

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The routine prayer recitation activity with teenagers in Jatikalang Village, Krian, Sidoarjo, essentially arose from the need for moral development among teenagers amidst today's increasingly complex and externally influenced lives. Through this activity, it is hoped that teenagers can become closer to religious values ​​without feeling patronized, as the activities are simple and relevant to their daily lives. Furthermore, a sense of community among teenagers is fostered, becoming more than just a form of worship but also a positive gathering space. The implementation itself uses an Asset-Based Community Development (ABCD) approach, emphasizing existing community potential, such as the role of administrators, youth involvement, and available village facilities. The activity is relatively simple, starting with an opening and reciting prayers, rowi Diba' (the prayer of the Prophet), mahalul qiyam (the prayer of the Prophet), and closing with a short sermon (kultum) usually containing light but impactful messages. These activities are beginning to show changes: teenagers are becoming more active, a sense of togetherness is growing, and good habits such as discipline, mutual respect, and responsibility are gradually emerging. Furthermore, this activity serves as an alternative to prevent teenagers from getting caught up in less beneficial activities. There are still challenges, particularly with fluctuating attendance and the strong influence of the external environment. However, if maintained and developed consistently, this activity has great potential to become a platform for social and spiritual development for youth. Overall, this sholawat routine is quite effective in developing religious character and strengthening social ties within the community.

Rayyan Fakhri; Ilyas Ismail; Zainal Abidin

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Article 210 of the Compilation of Islamic Law (KHI) limits gifts to a maximum of one-third of the donor’s assets as a form of protection for the rights of heirs and to uphold social justice. However, in practice, land gift deeds drawn up by PPATs/PPATSs are still found to exceed this limit, thereby giving rise to controversy and legal disputes in the form of lawsuits seeking the annulment of such deeds in court. This phenomenon indicates a disconnect between legal principles and practical implementation, leading to legal uncertainty. This study aims to analyze the legal status of land gift deeds that exceed the maximum limit, legal protection for bona fide donees, and the responsibility of PPATs in their drafting. The research method employed is a normative legal approach using legislative, conceptual, and case-based analyses, along with primary, secondary, and tertiary legal sources analyzed qualitatively. The results indicate that a land grant deed exceeding the maximum limit retains limited legal validity, specifically only for the portions compliant with the provisions of the KHI. Legal protection for the grantee can be guaranteed if there is consent from all heirs. Furthermore, the PPAT bears civil, criminal, administrative, and ethical responsibilities regarding the deed drafted. Therefore, strengthening regulations, enhancing public legal literacy, and ensuring the PPAT’s due diligence are necessary to guarantee legal certainty and reduce disputes.

Muhammad Shohibul Ma’ali; Nisa Uzzaroh; Intan Dzihriyati; Nurul Hakim

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Indonesia is a country rich in cultural diversity, one of which is the Tedak Siten tradition that is still preserved by Javanese communities, including those in Bancar Village. This tradition is not merely a cultural heritage but also contains important educational and spiritual values in community life. This study aims to understand the meaning of the Tedak Siten tradition, identify the educational and spiritual values embedded within it, and analyze it from the perspective of Islam Nusantara. The research employs a qualitative descriptive approach using observation, interviews, and documentation techniques, with informants selected purposively from community members directly involved in the tradition. The findings reveal that Tedak Siten functions as a medium for character education, instilling values such as independence, responsibility, and perseverance from an early age. In addition, the tradition strengthens spiritual values through prayers and expressions of gratitude to Allah SWT. From the perspective of Islam Nusantara, Tedak Siten reflects a harmonious acculturation between local culture and Islamic teachings without contradicting the principle of monotheism. The implications of this study indicate that local traditions can be utilized as contextual learning resources in Islamic education while also serving as a means of preserving valuable cultural heritage. Therefore, Tedak Siten remains relevant not only as a tradition but also as a medium for character building and strengthening religious values in society.

Tina Yulia; Zulian Fikry

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to understand the psychological dynamics of bilih fish traders at Lake Singkarak in facing periods of scarcity, including psychological processes, survival strategies, and the impacts experienced. This research employs a qualitative approach using the Miles and Huberman data analysis model, which includes data collection, data condensation, data display, and conclusion drawing and verification. The results show that the traders possess strong psychological resilience in dealing with economic and environmental pressures. Cognitively, they demonstrate adaptive thinking and maintain optimism; affectively, they are able to manage negative emotions such as anxiety and stress; and conatively, they remain active in making efforts to sustain their businesses. The adaptive strategies implemented include business diversification, restructuring of capital management, and strengthening social networks with fishermen and other business actors. These dynamics are influenced by internal factors such as experience, religious values, and social responsibility, as well as external factors such as environmental conditions and market competition. Overall, psychological resilience, social values, and spirituality are key factors in maintaining business sustainability during periods of scarcity. Therefore, support from the government is needed in the form of training, financial assistance, and policies that favor local business actors.

Leni Afriani; Ayu Andira; Muh Taufik Tiaki

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the role and impact of PT Batujaya Bersama Sejahtera (PT BBS) on the socio-economic conditions of the community in Walandano Village, Balaesang Tanjung District. The background of this study is driven by the massive expansion of the mining industry in Central Sulawesi, which triggers a structural shift from traditional agriculture to an industrial economy. This study employs a qualitative method with data collection techniques including in-depth interviews, observation, and documentation. The findings indicate that PT BBS plays a significant role in local economic development by providing employment opportunities, increasing household income, and improving public infrastructure such as roads and jetties. However, the study also identifies social disruptions, including public protests regarding land issues and environmental concerns like dust and noise pollution. The implications of this research suggest that the company must strengthen its Corporate Social Responsibility (CSR) programs by focusing on sustainable community empowerment and more transparent communication to mitigate social risks. These findings contribute to the literature on regional economic development and social change in coastal mining areas.

Salma Fiddaraini

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

Fish farming using the biofloc system is a technological innovation capable of increasing efficiency, production results, and the sustainability of fisheries business at the village level. This study aims to determine the development of fish farming businesses using the biofloc system in increasing family income in Sembuluh village. Then, it aims to understand the impact of using the biofloc system in increasing family income and to understand the Islamic economic perspective on the utilization of the biofloc system in increasing family income. The method used is a qualitative or field research approach with purposive sampling techniques to collect data from 5 fish farmers who implement the biofloc system. Data were collected through in-depth interviews, observation, and documentation, then analyzed descriptively. The research results show that fish farming using a biofloc system is able to increase family income through increased production and feed cost efficiency. This system supports more controlled pond management, maintains water quality, and produces more stable harvests. In addition to increasing income, the implementation of the biofloc system also strengthens family economic resilience due to planned harvest cycles and group cooperation. From an Islamic economic perspective, this practice aligns with the principles of halal, honesty, justice, and social responsibility, as well as providing benefits for families and the community.

Adinda Oktavia

Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia 2026 Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

This Community Service (PKM) activity aims to improve the religious understanding of students through reading the book at the Ar Rohman TPQ, Candinegoro Village, Wonoayu, Sidoarjo. The context of this activity is the limited skills of students in reading and understanding the contents of the book in depth, so that a more interactive and effective learning method is needed so that students are not only able to read, but also understand and practice religious values ​​in everyday life. The method used is Participatory Action Research (PAR) which involves active participation between the activity implementer, TPQ administrators, and students, with the stages of planning, implementation, observation, and reflection. The activity was carried out through reading the book together, explaining the material, as well as question and answer sessions and direct practice that were adjusted to the level of understanding of the students to be more communicative and easy to understand. The results of the activity showed that the reading the book went well and received a positive response from students, marked by an increase in reading ability and understanding of the contents of the book, activeness, enthusiasm, and courage in practice and discussion. Furthermore, this activity contributes to character development, including discipline, responsibility, patience, and self-confidence. Therefore, it is effective in enhancing religious understanding while simultaneously shaping the character of students and deserves continued development.

Salma Fiddaraini

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

Fish farming using the biofloc system is a technological innovation capable of increasing efficiency, production results, and the sustainability of fisheries business at the village level. This study aims to determine the development of fish farming businesses using the biofloc system in increasing family income in Sembuluh village. Then, it aims to understand the impact of using the biofloc system in increasing family income and to understand the Islamic economic perspective on the utilization of the biofloc system in increasing family income. The method used is a qualitative or field research approach with purposive sampling techniques to collect data from 5 fish farmers who implement the biofloc system. Data were collected through in-depth interviews, observation, and documentation, then analyzed descriptively. The research results show that fish farming using a biofloc system is able to increase family income through increased production and feed cost efficiency. This system supports more controlled pond management, maintains water quality, and produces more stable harvests. In addition to increasing income, the implementation of the biofloc system also strengthens family economic resilience due to planned harvest cycles and group cooperation. From an Islamic economic perspective, this practice aligns with the principles of halal, honesty, justice, and social responsibility, as well as providing benefits for families and the community.

Gilbert Parsaulian Hutapea; I Nyoman Bagiastra

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The rapid development of communication technology has spurred public demand for smartphones, particularly iPhones, seen as a symbol of prestige and advanced technology. This high demand has been exploited by unscrupulous business actors who distribute parallel import (black market) iPhones that are not officially registered, posing risks to consumers. This study examines the legal protection procedures for consumers, the legal standing of consumers in black market iPhone transactions, and the liability of business actors under Law Number 8 of 1999 concerning Consumer Protection (UUPK). Using a normative legal research method, the study employs statutory and conceptual approaches, analyzing primary, secondary, and tertiary sources. The findings indicate that consumer protection can be achieved through preventive measures such as public education and information transparency, and repressive measures via dispute resolution mechanisms, both in court and through the Consumer Dispute Settlement Agency (BPSK). Consumers' legal rights are acknowledged, though they remain vulnerable due to the purchase of illegal goods. Business actors may be held liable for product liability, including the obligation to provide accurate information and face sanctions. In conclusion, consumer protection in black market iPhone transactions remains insufficient, and stronger enforcement is necessary.

Ari Diana; Wiko Antoni; Susilawati Susilawati

Jurnal Riset Rumpun Ilmu Bahasa 2026 Pusat riset dan Inovasi Nasional

Pantun, as a form of traditional oral literature, plays a crucial role in the development of regional literature learning and character education. This study aims to analyze the application of pantun as a learning medium capable of revitalizing students' character values ​​in the modern era. The study was conducted through a literature review of several relevant scientific articles, including those by Purnama et al. (2023), Andayani (2024), Yoga (2024), and Rozani (2025), all of which discuss the relationship between pantun, learning, and character development. The analysis shows that pantun contains character values ​​such as religiosity, honesty, responsibility, courtesy, hard work, and love of country. Through pantun reciprocal activities, the creation of thematic pantun, and the integration of pantun into a local wisdom-based curriculum, regional literature learning can be an effective means of developing polite, creative, and cultured personalities. The application of pantun in the classroom not only strengthens appreciation for regional literature but also serves as a concrete strategy for revitalizing national character. Thus, pantun is no longer merely a legacy of oral tradition, but rather an instrument for moral and cultural education relevant to the needs of 21st-century education.    

Eka Putri Megawati; Tjipto Rini; Kemala Rita Wahidi

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

This study was motivated by issues related to nurses’ work compliance in implementing nursing care in the inpatient wards of Dr. Dradjat Prawiranegara Regional General Hospital, Serang. Compliance with nursing care standards is a key indicator of healthcare service quality; however, inconsistencies in the implementation of procedures are still found in practice. The low level of work compliance is presumed to be influenced by nurses’ responsibility and competence, with organizational commitment acting as an intervening variable. This study aimed to analyze the effect of responsibility and competence on nurses’ work compliance, with organizational commitment as an intervening variable.This research employed a quantitative approach with an explanatory research design. The study was conducted among inpatient ward nurses, with a total sample of 168 nurses. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with the SEM-PLS program.The results showed that responsibility and competence had a positive and significant effect on organizational commitment. Furthermore, responsibility, competence, and organizational commitment partially and simultaneously had a positive and significant effect on nurses’ work compliance. The main conclusion of this study is that all variables have significant effects; therefore, enhancing nurses’ responsibility and competence is essential to strengthen organizational commitment and improve compliance with nursing care standards

Purwanti, Yeni

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

The Amaliyah Ramadhan Program is a religious activity carried out to instill spiritual values ​​while increasing the social awareness of students. This activity serves as a means of character development through various worship and social activities during the month of Ramadan. The implementation of a targeted program is expected to be able to form an attitude of empathy, togetherness, and concern for the surrounding community. This study aims to describe the implementation of the Amaliyah Ramadhan Program in increasing the social awareness of students at Pondok Trensami Kwangsan Sedati, Sidoarjo. The method used is the Asset Based Community Development (ABCD) approach by utilizing the potential and assets owned by the Islamic boarding school community. The stages of the activity include discovery (identifying potential), dream (formulating program expectations), design (planning activities such as tadarus, studies, sharing takjil, and charity), and destiny (program implementation and evaluation). The results of the activity indicate that the Amaliyah Ramadhan Program is able to increase the social awareness of students as demonstrated through active participation in sharing activities, attitudes of mutual assistance, and increased awareness to care for the surrounding community. This program also strengthens the values ​​of togetherness and social responsibility within the Islamic boarding school environment.

Ahmad Syauqi Albaar

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The routine prayer recitation activity with teenagers in Jatikalang Village, Krian, Sidoarjo, essentially arose from the need for moral development among teenagers amidst today's increasingly complex and externally influenced lives. Through this activity, it is hoped that teenagers can become closer to religious values ​​without feeling patronized, as the activities are simple and relevant to their daily lives. Furthermore, a sense of community among teenagers is fostered, becoming more than just a form of worship but also a positive gathering space. The implementation itself uses an Asset-Based Community Development (ABCD) approach, emphasizing existing community potential, such as the role of administrators, youth involvement, and available village facilities. The activity is relatively simple, starting with an opening and reciting prayers, rowi Diba' (the prayer of the Prophet), mahalul qiyam (the prayer of the Prophet), and closing with a short sermon (kultum) usually containing light but impactful messages. These activities are beginning to show changes: teenagers are becoming more active, a sense of togetherness is growing, and good habits such as discipline, mutual respect, and responsibility are gradually emerging. Furthermore, this activity serves as an alternative to prevent teenagers from getting caught up in less beneficial activities. There are still challenges, particularly with fluctuating attendance and the strong influence of the external environment. However, if maintained and developed consistently, this activity has great potential to become a platform for social and spiritual development for youth. Overall, this sholawat routine is quite effective in developing religious character and strengthening social ties within the community.

Adhelia Putri Zainuri; Sari Andayani

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Strategic management plays a crucial role in ensuring the operational sustainability and competitiveness of PT Karya Giri Palma, a manufacturing company specializing in springbed and furniture production. In an increasingly competitive market environment and amid ongoing production challenges, the company is required to implement well-structured and adaptive strategic management practices. This study employs a qualitative research approach to explore the implementation of strategic management within the organization and to identify obstacles that arise during its integration into daily operational activities. Data were collected through in-depth observations and interviews to obtain a comprehensive understanding of managerial practices and employee involvement. The findings reveal that the active participation of both management and employees in the formulation and implementation of strategies significantly contributes to improved employee motivation, higher productivity levels, and enhanced work quality. Strategic alignment between organizational goals and employee roles encourages a stronger sense of responsibility and commitment among employees. However, several challenges remain, particularly in cross-divisional coordination and the consistent execution of strategies at the operational level. Therefore, this study recommends strengthening interdepartmental communication, optimizing the use of management information systems, and enhancing human resource capabilities through continuous training. These findings may serve as a valuable reference for similar manufacturing companies seeking to optimize strategic management practices in order to achieve sustainable performance and long-term competitiveness.

Muhammad Al Ghifari; Muhammad Adjie Ar Rauuf Mikail; Muhammad Ichlas Ramadhan; Andrian Jeremy Marulitua Sigalingging

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study examines in depth the responsibility of the Pangkalpinang City Government in maintaining environmental cleanliness. Such responsibility is not merely an administrative obligation but a constitutional mandate as stated in the 1945 Constitution of the Republic of Indonesia. Every citizen, including the people of Pangkalpinang, has the right to live in a clean and healthy environment, while the local government is obliged to ensure the fulfillment of this right. This research analyzes the extent to which the local government has carried out its responsibilities through preventive measures (such as formulating regulations and supervising permits) and enforcement actions (including imposing sanctions and restoring the environment). The findings reveal several obstacles, such as limited budget, weak inter-agency coordination, and low public awareness regarding environmental cleanliness. Therefore, although the legal framework is well established, strong commitment, synergy, and continuous efforts from all stakeholders are required to realize a clean and sustainable Pangkalpinang City.

Fria Setiono

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Public companies must maintain sustainability, as it is related to their value. A company's value can be measured by its share price; a higher market price indicates a company's financial performance and investment returns for investors. A phenomenon has been observed in the consumer non-cyclical sector, which experienced declines and fluctuations in value from 2020 to 2024. This phenomenon indicates that falling share prices lead to a decline in company value. This study aims to analyze the influence of Corporate Social Responsibility, Tax Avoidance, and Dividend Policy on Company Value in companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange during the 2020-2024 period. The study sample consisted of 10 companies with 50 data observations selected using a purposive sampling technique. Data analysis was conducted using panel data regression with the help of EViews 12 software. The results of the study indicate that (1) Corporate Social Responsibility, Tax Avoidance, and Dividend Policy as a whole have an effect on Company Value, (2) Corporate Social Responsibility partially has no effect on Company Value, (3) Tax Avoidance partially has no effect on Company Value, (4) Dividend Policy partially has no effect on Company Value. These findings prove that Corporate Social Responsibility, Tax Avoidance, and Dividend Policy together are able to influence company value, even though each variable does not have an effect on company value.

Ahmad Irfansyah Rosyadi; Salsabila Syifana Alkamila; Khairun Nisa; Hapip Udin; Fadhil Rozin Asyam

Deposisi: Jurnal Publikasi Ilmu Hukum 2026 International Forum of Researchers and Lecturers

Prodeo legal aid is one of the ways in which the state fulfils its responsibility to guarantee access to justice for economically disadvantaged members of the public. However, its implementation still faces challenges, particularly budgetary constraints, meaning that not all applications for prodeo legal aid can be processed. This issue arises in Industrial Relations Court (PHI) cases at the Banjarmasin District Court. This study aims to examine the implementation of prodeo services in PHI cases and to analyse these budgetary constraints from a constitutional law perspective. The methodology employed is a normative legal approach with an empirical focus, utilising a review of legislation, interviews, observations, and a literature review. The research findings indicate that prodeo is a service for litigation at no cost, funded by the state through the State Budget Allocation (DIPA). In 2025, a budget of Rp. 33,728,000 was only sufficient to handle 13 cases, meaning the service depends on the availability of funds. This situation reflects a gap between the constitutional guarantee of access to justice and practice on the ground. Therefore, improvements are needed in budget planning, allocation, and management, as well as the strengthening of the role of Legal Aid Posts and Legal Aid Institutions to enhance access to justice for the underprivileged.