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The purpose of the study is to provide empirical evidence regarding the influence of Corporate Social Responsibility and Good Corporate Governance Disclosure on Company Reputation. This research was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The number of samples taken was 108 observational samples, the nonprobability sampling method, especially the sampling technique, namely purposive sampling. Data collection is carried out by documentation. The analysis technique used is logistic regression analysis technique with the help of SPSS software. The results of this study show that Corporate Social Responsibility Disclosure has a positive effect on the company's reputation and Good Corporate Governance has a positive effect on the company's reputation.

Educational management plays a strategic role in determining the success of learning processes in various educational institutions. Evaluation and accountability are two interrelated key elements in shaping an effective, transparent, and sustainable education system. This study aims to develop an adaptive and responsive educational management concept to meet contemporary demands and provide strategic recommendations for educational institutions in improving learning quality. Using a qualitative approach with a descriptive-analytical design, this research finds that the integration of systematic evaluation and strong accountability is a fundamental aspect of educational management. Evaluation provides in-depth data on learning effectiveness, while accountability ensures that every component of the educational system takes responsibility for the outcomes achieved. Together, they significantly contribute to creating an educational management mechanism oriented toward continuous quality improvement. 

The purpose of this study is to conduct a literature review of previous research on Good Corporate Governance (GCG) from 2020-2024.GCG refers to the systems and processes that direct and control companies to ensure transparency, accountability, and responsibility in decision making. The implementation of good GCG principles is expected to create a harmonious relationship between management, shareholders, and other stakeholders, so as to improve overall company performance. One aspect that is often studied is the effect of GCG on the company's financial performance. Financial performance, which is measured through various indicators such as profitability, liquidity, and operational efficiency, can be influenced by how well GCG is implemented. This study aims to identify the relationship between GCG implementation and corporate financial performance, and to examine whether better GCG can lead to improved financial performance. The study results show that strong GCG implementation is positively associated with improved financial performance, where companies with good governance tend to have higher profitability and lower financial risk. This research provides an important contribution for companies and stakeholders in designing governance policies that can support the achievement of long-term goals and corporate sustainability.  

This study aims to determine that the Qur'an as the holy book of Muslims plays an important role in guiding daily behavior and actions. In the context of modern life full of challenges, a deep understanding of the Qur'an as the main source of guidance is very crucial to shape the character and moral values ​​of Muslims. The purpose of this study is to explore the primacy of the Qur'an as the main source of guidance in the lives of Muslims. The method used for the study on "DIGGING INTO THE PRINCIPLES OF THE Qur'an: THE MAIN SOURCE OF GUIDANCE IN THE LIVES OF ISLAMIC PEOPLE" uses a qualitative approach with a literature study method, which involves the analysis of the texts of the Qur'an and related literature, including interpretations from scholars and previous research. Data are analyzed thematically to identify the basic principles contained in the Qur'an and their application in daily life. This study aims to examine the role of the Qur'an as the main source of guidance in the lives of Muslims, as well as to explore the application of its teachings in social, economic, and spiritual contexts. The results of this study indicate that the Qur'an provides comprehensive guidance for Muslims in various aspects of life. The teachings of the Qur'an on justice, compassion, and social responsibility have proven to be a strong foundation in building a harmonious society. In addition, this study underlines the importance of contextual understanding of the teachings of the Qur'an in order to be relevant to the challenges of today's era.

This research discusses the belief in the Last Day from an Islamic perspective, which is one of the important pillars of faith. The background of this research is based on the importance of understanding the Last Days in shaping the behavior and morals of Muslims. The aim of the research is to explore how belief in the Last Day affects the daily lives of Muslims in spiritual and social aspects. The research method used is qualitative with a literature study approach, analyzing various sources of religious texts and related Islamic literature. The research results show that belief in the Last Day encourages Muslims to increase morality, justice and social responsibility, as well as providing a deep understanding of divine justice and life after death.

Sustainability reporting has gained prominence worldwide, but its adoption in emerging economies faces significant barriers due to regulatory, financial, and institutional challenges. This paper examines the current state of sustainability accounting practices in emerging markets, focusing on the alignment of corporate social responsibility (CSR) and environmental, social, and governance (ESG) disclosures. The study also investigates the role of accountants in promoting transparency and standardization in sustainability reporting. The research highlights key issues such as lack of infrastructure, limited regulatory frameworks, and the need for capacity building in emerging economies.

This research explores the role of the Constitutional Court (MK) in protecting citizenship rights in Indonesia. As a constitutional judicial body, the MK holds a crucial responsibility to review laws against the 1945 Constitution (UUD 1945), ensuring that fundamental rights of citizens, such as freedom of expression, the right to education, and the right to privacy, are not violated by existing legal policies. Through the mechanism of judicial review, the MK acts as a primary guardian capable of annulling laws that are in conflict with the constitution. This study examines various significant cases where the MK has played a critical role in safeguarding citizenship rights. We also identify various challenges faced by the MK, including issues in implementing rulings and potential political pressures that may affect the independence of this institution. From a global perspective, this research compares the role of the MK with constitutional bodies in other countries to provide a broader understanding of how the MK functions in an international context. The research employs doctrinal legal research, which is a process of discovering rules, principles, and doctrines to address the issues at hand. The research is prescriptive in nature. The methodology used is normative/doctrinal/library research. The findings indicate that although the MK has successfully protected citizens' rights through significant rulings, there remains an urgent need to improve the implementation of decisions and to safeguard the institution’s independence. Recommendations for enhancing the MK’s role include expanding legal education to the public, strengthening public access to judicial review mechanisms, and fostering closer collaboration with legal academics and practitioners. With these measures, the MK is expected to continue functioning effectively as a guardian of constitutional rights in Indonesia.

Islamic accounting has developed as a financial method aimed at promoting social justice and people's well-being in addition to making profit. Islamic accounting has a strategic role in reducing poverty and creating social equality in Indonesia, which is the world's largest Muslim population. The study analyzed how the application of islamic accounting based on principles such as transparency, justice, and social responsibility could help reduce poverty rates in Indonesia. Through literature and secondary data analysis, the study found that islamic accounting, mainly by instruments such as zakat, wakaf, and qardhul hasan, could provide financial solutions that support poor people's economic empowerment. Islamic accounting not only serves as a accounting system, but also as a tool to help strengthen the redistribution of wealth and build an inclusive economy.

Policy implementation is the process of running, implementing and pursuing policy decisions and their alternatives that have been decided in the hope of obtaining a result that is in accordance with the goals or objectives of a policy. This study aims to find out how the implementation of the online payment and payment system policy for hotel and restaurant taxes in increasing the original income of the North Central Timor Regency. This study uses a descriptive research method with a qualitative approach. The results of this study show that. The communication indicators carried out by the Regional Revenue Agency have been carried out in two stages directly and accepted by restaurant taxpayers while for hotels it has not been implemented, so it can be said that this policy has not been fully implemented. Then the indicators of resources in the Regional Revenue Agency are still very lacking, so it needs to be added again so that in carrying out the policy the tax online system is not gradual and can run optimally to help increase local revenue. The following are the indicators of disposition that exist in the Regional Revenue Agency has a good attitude and responsibility towards the policies they have implemented so far. And the last is the indicator of the bureaucratic structure that exists at the Regional Revenue Agency so far has carried out a good cooperative relationship between employees and related agencies in implementing the tax online system policy.

This journal discusses the role of Pancasila in maintaining the balance between individual freedom and public order in Indonesian constitutional law. Pancasila, as the state foundation and ideology of the nation, occupies a central position in the formation of the legal system in Indonesia and serves as the source of all sources of law. In the context of constitutional law, Pancasila regulates how individual freedom is recognized as a constitutional right that is not absolute, but must be balanced with social responsibility and certain restrictions in order to maintain public interest and public order. This discussion highlights the challenges faced in maintaining this balance. This journal also provides suggestions for strengthening the normative foundation consistent with Pancasila, applying the principle of proportionality, strengthening the check and balance mechanism, and increasing public participation and legal education. Through the Historical Approach method, it is expected to examine the development of the rule of law and the principles of Pancasila from the past to the present.

Islamic criminal law significantly contributes to shaping a civilized citizenry through the enforcement of principles of justice, responsibility, and respect for human rights. This article aims to analyze how Islamic criminal law, with a maqasid al-shariah approach, provides a moral and ethical foundation for developing individual character as part of a civic community. The study identifies the core elements of Islamic criminal law, such as the concepts of hudud, qisas, and ta'zir, and examines their implementation in the context of a modern pluralistic state. Using a normative-juridical method and a comparative approach, this article explores the harmonization of Islamic criminal law with the positive legal system in Indonesia. The findings indicate that Islamic criminal law not only seeks to uphold legal justice but also aims to build a society rooted in ethical and civilized values. Integrating these values into national legal policies has the potential to strengthen a civic identity that is religious, just, and civilized, while respecting societal diversity. This article recommends enhancing Islamic legal education as a strategic effort to create synergy between Islamic criminal law and the development of exemplary citizens.

In the midst of the climate crisis and environmental damage that is increasingly real, the role of schools as educational centers is increasingly crucial. Not only producing a smart generation, schools have a great responsibility to become a motor of change towards a sustainable future. Green School Bali is an example of the application of the concept of green school that integrates the principle of sustainability in the design of buildings and the education system. By using natural materials such as bamboo that are environmentally friendly and sustainable, this school prioritizes energy conservation, natural lighting, natural ventilation, and efficient management of resources. This study aims to analyze the application of sustainable architecture principles in Green School Bali, using qualitative methods through secondary data analysis from documentation, reports, and related literature. The results show that building design not only minimizes negative impacts on the environment, but also supports the goals of continuing education. Green School Bali is an innovative model to create a learning environment that is in harmony with nature.

This research examines issues related to citizenship and criminal responsibility in the context of international courts, with a focus on how these challenges influence law enforcement processes. Through a case study-based qualitative analysis approach and a review of recent literature, this research explores how dual citizenship, the political status of perpetrators, and globalization influence jurisdiction and justice in international courts. Case studies analyzed include The Prosecutor v. Al-Bashir and The Prosecutor v. Dominic Ongwen, who shows how these issues hamper international courts' efforts to enforce the law. The findings of this research underscore the need for reform in the international legal system, including legal harmonization, reform of extradition mechanisms, and increased coordination between courts. This research also highlights the importance of continuous education and training for international law officials to face new challenges in the era of globalization.

Improving community welfare is the main goal, of course, and one of the main goals of CSR. Companies can help and improve communities in social, cultural, economic, and physical areas by carrying out corporate social responsibility. By doing so, they can make the community feel helped in improving their welfare If someone offers them help, they tend to see it positively because it is evidence of gratitude and empathy shown. The use of appropriate theories to study community empowerment and capacity building of the River School, including community empowerment through CSR programs, River Schools as a model of environmental education, the role of PLN CSR in environmental education at River Schools, early environmental awareness through CSR and River Schools, the impact of CSR programs on community empowerment and independence. This study uses a qualitative approach with a case study of community empowerment through PLN CSR to explore early environmental awareness The location of this research was carried out in Gunung Anyar Tambak Village Rt.01 Rw.01 Surabaya, which is an area used by Bank Sampah by PT. PLN (Persero). The PLN CSR program involving various parties in environmental education has a positive impact on shaping the mindset of the community who are more concerned about environmental sustainability. Awareness built early on, especially in children and adolescents, is expected to produce a generation that is more responsive to environmental issues. Counseling involving schools in this sub-district has proven effective in building a deeper understanding, which can then be passed on to their families. Therefore, it is important for PLN to continue to assist the community, provide adequate facilities and infrastructure, and provide incentives or awards for those who succeed in protecting the environment and managing resources wisely.

In education, efforts to improve student character must be made. One of the activities that follows the independent curriculum is the Strengthening Pancasila Student Profile Project (P5).  In this P5 activity, students are given training that can stimulate the emergence of soft skills, namely a sense of responsibility, discipline, independence, caring, and a feeling of love for the country. It is hoped that the young generation whose love for Indonesia has emerged will have a high enthusiasm to improve their quality, by studying harder, so that they can participate in efforts to defend this country to increase the prosperity of the nation and the Indonesian state. It is recommended that activities such as P5 or LDKS be carried out periodically, with material programs arranged systematically to achieve the goals. To achieve the objectives effectively and efficiently, an activity program must be prepared such as a Training Program Outline and Learning Process Plan with a gradual and continuous implementation system.  

Dhuha prayer mentoring as an effort to develop students' character at SMKS Karsa Mulya, Palangka Raya City through the Participatory Action Research (PAR) approach. This study aims to explore and understand the impact of Dhuha prayer practices on students' character development, including attitudes of discipline, responsibility, and spiritual values. Students involved in this program showed an increase in discipline and responsibility towards worship and schoolwork. In addition, Dhuha prayer activities also strengthen social bonds between students, creating a more harmonious learning environment. The results of the study showed that routine Dhuha prayer mentoring was able to increase students' religious awareness and improve their behavior in academic and social contexts. Students involved in this program showed an increase in discipline and responsibility towards worship and schoolwork.

This study aims to analyze the influence of Good Corporate Governance, which is proxied through the board of directors (X1), audit committee (X2), and the proportion of independent commissioners (X3), as well as Corporate Social Responsibility (X4) and Liquidity Ratio measured by Current Ratio (X5), on Financial Performance proxied through Return on Asset (ROA) (Y) in Food & Beverage sector companies listed on the Indonesia Stock Exchange in 2019-2023. Through the purposive sampling method, a sample of 26 companies was obtained for 5 years. The analysis was carried out using Eviews version 13 software, with techniques including determining data regression models, classical assumption tests, multiple linear regressions, and hypothesis tests. The results of the study show that simultaneously, the board of directors, audit committee, proportion of independent commissioners, CSR, and current ratio have a significant effect on ROA. However, partial tests indicate that each of these variables does not have a significant influence on ROA individually. This model explains that independent variables affect ROA by 50%, while the remaining 50% is influenced by other variables that are not studied,    

Christian Religious Education (PAK) plays a crucial role in strengthening the value of tolerance among Indonesian society which is very diverse in cultural, religious, tribal and ethnic aspects. In the context of a pluralistic society, PAK aims to instill the values ​​of love, forgiveness, respect and empathy in accordance with Christian teachings. These values ​​are the basis for harmonious interaction between individuals from various backgrounds. This article discusses how PAK can be a means of increasing understanding of inter-religious tolerance through inclusive education that respects diversity. Through the PAK learning process, Christians are taught to respect differences without viewing other religions or cultures as threats. On the contrary, these differences are considered as wealth that deserves respect. PAK also plays a role in creating inclusive character, which helps students to practice love and respect for others, as taught by Jesus in the message 'love your neighbor as yourself. ' In this context, interreligious dialogue is strongly encouraged as a preventive measure against conflict and to strengthen unity amidst diversity. PAK teachers, with full responsibility, are tasked with guiding students so that they are able to live in harmony with various groups, without being influenced by differences. It is hoped that PAK's contribution will be able to create a society that is harmonious, harmonious and far from conflict, thus making Indonesia a model of a pluralistic society full of tolerance and unity.

The teaching of Christian eschatology emphasizes the importance of understanding future events revealed through prophecy. Bible prophecy is the center of study in eschatology, which serves as a fundamental doctrine that needs to be taught in churches, families, and Christian religious education in schools. This teaching is important to guide students in understanding the meaning of repentance and faith in Jesus Christ as the way of salvation for eternal life. Through eschatological understanding, students are invited to prepare themselves spiritually with the belief that Jesus will come the second time to gather believers. In the first stage of resurrection, both Old and New Testament believers, as well as the living, will experience rapture to heaven with glorified bodies. Christian religious education in schools should teach students to be vigilant, work faithfully, develop skills, and understand responsibility for their actions. As such, eschatology provides the glorious hope of the Lord's return, shaping the character and spirituality of believers.  

This research explores of acting class that there were use as a tool to demonstrates a widening gap between verbal communication skills expectations of employers and the perceived abilities of higher education graduates. Recent studies have also suggested that the art of acting is an effective pedagogical tool for developing oral communication skills. This research using descriptive qualitative method with data collection techniques carried out by watching and documenting drama. The data validity technique used is source triangulation, while the data analysis technique uses interactive data analysis techniques, namely data collection, data reduction, data presentation, and drawing conclusions or verification. The results of this study showed that there were 15 element of character development consisting of Oral Communication Skills, Creative Problem Solving Abilities, Motivation and Commitment, Willingness to Work Cooperatively, The Ability to Work Independently, Promptness and Respect for Deadlines, Acceptance of Rules, Respect for Colleagues, Adaptability and Flexibility, Self-Discipline, Concentration, A Goal-Oriented Approach to Work, Dedication, A Willingness to Accept Responsibility, Self-Confidence. This study also found the relevance of acting class to character improvement. The results of this study can provide important meaning for the development of a person's character through acting class activity.