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The role of Human Capital Division is very influential in improving the employee performance Corporate Social Responsibility (CSR) of Head Office PT ANTAM Tbk South Jakarta. These significant results are based on investment in increasing employee skills, knowledge and experience which makes employees the capital or assets of a company which is the focus of improving employee performance. The purpose of this research is to find out the role of Human Capital Division in improving the employee performance Corporate Social Responsibility (CSR) of Head Office PT ANTAM Tbk South Jakarta. In this research, the author used a qualitative descriptive research method to develop a theory that was built when obtaining data in the field using data collection techniques in the form of observation, interviews and documentation. The research results show that increasing employee performance is a significant result of the role of the human capital division based on aspects of work quality, work quantity, task implementation and responsibility which are the focus of improving employee performance. The author's findings show that the emphasis on skills achieved through the recruitment process is the main thing. The human capital division ensures that the employees recruited have the skills necessary to make maximum contributions to the programs implemented by CSR. Increasing employee performance is achieved through various factors related to the role of the human capital division of PT ANTAM Tbk South Jakarta Head Office, such as providing training that is relevant to employee duties and responsibilities, not only increasing an employee's competency but also forming a strong foundation for increasing productivity. Regular evaluation also has a positive impact on improving employee performance, where there will be input and encouragement for each employee. This also makes employees open to each other so that communication is established well and loyalty is created between employees. Overall, this thesis confirms that the human capital division has an important role in improving employee performance. This is also formed from employees who are competent and willing to continue to improve their abilities and skills.      

Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used

Employee performance is a determinant factor in achieving organisational political goals, including in the context of organisational service decline. This study aims to analyse the quality of political actor interactions in organisations through various dimensions of employee performance, at the Salatiga Environmental Health Laboratory (BBLKL), Ministry of Health. The research approach used is complementary quantitative research. The data collection method was conducted by survey. The results showed that partially, work quality, responsibility, and teamwork have a significant influence on the quality of interaction of political actors in the organisation. The quality of work dimension has the strongest influence with a t-count value of 4.623. Responsibility and teamwork also show significant influence with t_count values of 2.787 and 2.728 respectively. However, the work ability dimension does not show a significant influence on the quality of interaction of political actors in the organisation with a t-count value of 1.626. Simultaneously, the four dimensions of employee performance have a significant influence on the quality of interaction of political actors in the organisation, indicated by the F_hitung value of 75.. The regression model used is able to explain 69.5% of the variation in the quality of employee performance, while the remaining 30.5% is explained by other factors not studied. Based on these findings, it is recommended to improve the quality of employee performance through an elite performance evaluation system of political actors as leaders, strengthening the sense of responsibility and teamwork, and leaders re-evaluating the work ability dimension.

Climate change represents one of the most critical challenges of the 21st century, demanding immediate and coordinated global action. While various mitigation policies have been developed, including cap-and-trade schemes and carbon taxes, they often fail to fully address ethical concerns, such as equity, justice, and responsibility. This study explores the potential role of Islamic economic principles in strengthening climate change mitigation policies. Islamic economics, grounded in values like justice (Adl), stewardship (Khilafah), and communal responsibility, offers a moral framework that can enhance global efforts to combat climate change. Through a policy review and comparative analysis, the study examines the alignment of Islamic economic values with existing secular climate policies, highlighting their ability to address social and environmental injustices that often arise from traditional approaches. Additionally, the study discusses the practical applications of Islamic finance instruments such as Green Sukuk, Zakat, and Waqf, demonstrating their potential to fund sustainable projects. The integration of these Islamic values into international climate frameworks is shown to offer ethical and inclusive solutions, promoting a more just distribution of the burdens and benefits of climate action. This paper concludes by recommending that Sharia-based frameworks be incorporated into global climate policies and highlights the importance of future research in understanding the role of religious ethics in climate change mitigation.

This study examining the transformative journey of entrepreneurs towards integrating sustainability into business practices. The review synthesizes current literature to elucidate motivations, challenges, strategies, and impacts associated with sustainable entrepreneurship. Key findings highlight how entrepreneurs respond to external pressures by adopting sustainable business models driven by ethical values and regulatory demands. Challenges such as financial constraints and regulatory complexities are addressed through innovative strategies like technology adoption and stakeholder collaborations. The review underscores that while initial costs may pose challenges, sustainable practices enhance long-term business resilience and stakeholder engagement. The study contributes to understanding the evolving landscape of sustainable entrepreneurship, emphasizing the shift towards proactive responsibility and its implications for business performance and societal well-being.   Keywords , , , 

This research aims to examine collaboration in handling tidal flood disasters in the coastal areas of Semarang City, especially in Tanjungmas Urban Village, North Semarang District. The research method uses a qualitative approach by collecting data through observation, interviews and documentation. The selection of informants used the purposive method. Meanwhile, for data analysis using the interactive model Miles & Hubbermen (2014). The research results show that handling tidal floods in Semarang City involves the collaboration of five parties (pentahelix), namely Regional Officials, Community Groups, Business and Industry, Universities, and Mass Media. Each party has a specific role in efforts to handle and overcome the impact of tidal floods.Regional apparatus plays the role of regulator and policy implementer. Community Groups actively participate in empowerment and disaster risk reduction. The business world contributes through the Corporate Social Responsibility (CSR) program for activities during handling and efforts to overcome them. Universities are involved through thematic Real Work Lectures and community service activities carried out by lecturers and students. Meanwhile, mass media plays a role in disseminating information to increase public awareness regarding handling tidal floods. The collaboration process is already underway but is not yet optimal, therefore several activities are needed, namely strengthening coordination between parties through regular forums and more effective communication mechanisms; increasing community capacity in disaster management through ongoing training and assistance.

Terrorism is a criminal act that poses a serious threat to the sovereignty of every country which can pose a danger to security, world peace and disrupt the welfare of society. A crime that has an extraordinary traumatic impact on the victim so that it requires efforts to recover from the crime of terrorism. In this case, the role of the state is really needed in order to provide the rights of the victims of this crime. The purpose of this research is to find out what efforts are being made to help the recovery of victims of criminal acts of terrorism in Indonesia and to find out what obstacles are faced when making efforts to recover victims of criminal acts of terrorism in Indonesia. The research method used is a normative legal research method which uses library materials as main data, namely secondary legal materials. Then the legal materials are analyzed descriptively qualitatively to obtain results and conclusions from the problem formulations that have been determined. The results of this research indicate that efforts to recover or medically treat victims of terrorism continue to use the same legal basis as the disaster law which has the authority to provide assistance to victims in hospitals. Because all victims of criminal acts of terrorism are the responsibility of the government, which in practice always faces many obstacles.    

The type of research is descriptive-qualitative that describing how existence of values of Pakkio Bunting in oral literature of Makassar.The instrument of research is researcher as key instrument. Researchers try to interpret carefully through experience as native speakers. Data analysis technique is conducted through 3 (three) cycles namely data collection, data reduction, and drawing conclusions and verification. Van Dijk’s theory as an analytical tool with grand theory of hermeneutics as an analytical tool or interpreter.Based on the results of the analysis found several values, this relates to the values of (1) happiness, (2) togetherness, (3) feelings, (4) ideals and expectations, (5) prayer, (6) degree of parents, (7) respect, (8) responsibility, (9) obedience to parents, (10) humility, (11) loyalty, (12) advice, and (13) politeness. All values in the poem describe the existence of Makassar people in local and universal life.The research provides invaluable benefits for Indonesian and Regional Language and Literature teachers in developing learning materials in class, especially in learning appreciation of poetry and prose of local culture in each region or country.    

The aim of this research is to determine  the effect of motivation on teacher performance through work discipline at Binakarya Mandiri Vocational School, Bekasi City. This research uses a quantitative type of research. There are two types of data used in this research, namely primary data and secondary data. Data is collected through preparing statements that will be submitted and answered by respondents in the form of a questionnaire. The population was all teachers at Binakarya Mandiri Vocational School, Bekasi City, totaling 100 teacher, and this research used a saturated sample. Then, the data that has been collected will be processed using the Statistical Product and Service Solutions (SPSS) program version 26. The conclusions of this research are as follows : 1. Motivation on teacher performance has an influence on Binakarya Mandiri Vocational School, Bekasi City. This states that a teacher who always attends teacher meetings at school is very important in carrying out his duties because of the support and development of teacher, so that teacher always provide examples to help students understand learning material, so motivation can improve teacher perfoemance. 2. Motivation towards work discipline has an influence on Binakarya Mandiri Vocational School, Bekasi City. This states that a teacher who always attends teacher meetings at school is very important in carrying out his duties because of the support and development of teacher so that teacher are always present on time at school and there is encouragement of teacher work enthusiasm and responsibility, so motivation can improve work discipline. 3. work discipline on teacher performance has an influence on Binakarya Mandiri Vocational School, Bekasi City. This states that a teacher is always present at school on time, so the teacher always provides examples to help students understand the learning material in order to achieve goals, so that work discipline can improve teacher performance. 4. The results of the path analysis test show that the total influence value is greater than the direct influence, so that work discipline can function as a mediating variable between motivation and teacher performance at Binakarya Mandiri Vocational School, Bekasi City.

This study explores the influence of Islamic environmental ethics on Corporate Social Responsibility (CSR) and business decision-making, emphasizing how faith-based ethical frameworks guide sustainable practices in contemporary corporate environments. Grounded in the principles of stewardship (khalifah), justice (adl), and collective welfare (maslahah), Islamic ethics provide a holistic model for aligning profitability with moral and environmental responsibility. Using a mixed-method approach that combines survey research and content analysis, data were collected from 50 Shariah-compliant and ethically oriented companies across multiple industries. The survey measured the integration of ethical values into CSR initiatives, while content analysis of corporate reports evaluated transparency, environmental commitment, and ethical disclosures. The findings reveal that organizations adhering to Islamic ethical principles exhibit stronger environmental accountability, higher ethical compliance, and more sustainable long-term strategies compared to secular firms. These companies perceive environmental responsibility as a moral obligation rather than a regulatory requirement, integrating ethical governance into daily operations and strategic planning. The results also highlight that employee engagement and stakeholder trust improve significantly when CSR activities are guided by Islamic values. Furthermore, case studies of Islamic banks and small-to-medium enterprises (SMEs) in Muslim-majority regions demonstrate practical applications of these principles, including the use of zakat and waqf funds for environmental initiatives and community development programs. The study concludes that embedding Islamic ethics into business operations fosters a balance between economic growth, social welfare, and environmental stewardship. It also provides a pathway for strengthening corporate integrity and long-term competitiveness. Future research is recommended to examine the applicability of Islamic ethical principles across different industries and explore their intersection with emerging areas such as green innovation, artificial intelligence governance, and digital finance. Overall, this research underscores the potential of Islamic ethics as a foundation for sustainable business models that harmonize spiritual and economic objectives.

This study explores the role of interreligious environmental ethics in shaping global cooperation to address the ongoing ecological crisis. By analyzing and comparing the teachings of Islam, Christianity, Hinduism, and Buddhism, the study identifies key environmental ethics principles that are shared across these religious traditions, such as non-violence, the sacredness of nature, and the principle of moderation in resource use. Despite theological and doctrinal differences, these shared values provide a strong philosophical and moral foundation for fostering cooperation among religious communities in addressing global environmental challenges. The study also examines the philosophical divergences within religious teachings, such as the varying interpretations of human dominion over nature and the role of humans as stewards or caretakers of the Earth. These theological differences present challenges in creating a unified environmental ethical framework, yet they also highlight the richness and diversity of religious perspectives on ecological responsibility. The practical applications of these teachings are discussed, focusing on how religious values have been integrated into real-world environmental movements, such as faith-based environmentalism and interfaith collaborations. The findings underscore the potential for interfaith dialogue to catalyze global environmental action and the creation of a unified global ethical system. Such a system, grounded in shared religious values, could provide a framework for sustainable practices and ecological justice, offering a moral guide for individuals, communities, and nations in their efforts to mitigate environmental degradation and promote sustainability.

This study proposes an integrative framework for climate justice that combines moral theology, ethical philosophy, and religious pedagogy to encourage active participation in eco-ethical actions. The framework addresses the growing need for religious communities to engage in environmental stewardship by merging traditional religious teachings with contemporary environmental ethics. The research emphasizes the importance of eco-ethical education within religious settings, which fosters a deep sense of moral responsibility toward environmental care. Data for the study was gathered through field observations and interviews with religious educators and environmental activists, aiming to understand current educational practices and to explore opportunities for integrating climate justice into religious curricula. The study found that, while there are challenges such as curriculum limitations, ideological resistance, and insufficient understanding of climate justice, the proposed framework offers a powerful tool for religious institutions to foster environmentally responsible and ethically committed individuals. It also highlights the potential for collaboration between religious organizations and environmental groups to further promote climate justice. The study concludes that religious education has a unique role in shaping individuals' attitudes towards environmental issues, offering a distinct advantage over secular approaches by embedding moral responsibility into faith-based practices. Further research is recommended to explore the integration of climate justice in religious education and its impact on community behavior and sustainability.

Environmental problems are becoming an increasingly urgent global issue to be addressed. One of the problems faced is the uncontrolled increase in waste volume, especially in urban areas and large institutions. Universitas Pembangunan Panca Budi, as one of the higher education institutions, has the responsibility to participate in environmental conservation efforts. Waste bank is a program that aims to reduce the volume of waste by collecting, sorting, and recycling waste that can be resold or processed into useful products. There are several benefits of waste banks including, in terms of the environment, reducing the volume of waste disposed of in landfills, reducing pollution, and encouraging recycling. In terms of economy, it can provide economic value from waste, create jobs, and support the circular economy. The various roles of the Waste Bank at the University are as a means of education and environmental awareness that serves as an educational tool for students and staff about the importance of sustainable waste management. The Waste Bank also provides opportunities for students and staff to be actively involved in waste management programs. It not only improves practical skills in waste management but also fosters a sense of social and environmental responsibility. The Waste Bank addresses waste issues that benefit the environment and the economy of the community.

As environmental challenges continue to intensify globally, there is an increasing need for educational systems to foster ecological awareness and sustainable living practices. This paper explores the integration of ecospirituality within religious education, combining deep ecology and faith-based pedagogy to promote environmental consciousness among students. Ecospirituality, a concept that merges ecological awareness with spiritual beliefs, provides a holistic framework that not only encourages ecological stewardship but also aligns these practices with religious values. The paper examines key principles of deep ecology, such as the interconnectedness of all life, biospherical egalitarianism, and anti-consumerism, and explores their application in educational contexts. It also delves into how religious education has historically approached environmental issues, particularly through faith-based pedagogies that emphasize moral responsibility for creation. Using a qualitative research approach, the study conducts content analysis of religious curricula, interviews with educators, and textual examination of religious literature to uncover ecological principles within religious teachings. The findings suggest that the integration of ecological themes into religious education enhances students' understanding of environmental ethics and strengthens their connection to nature. Despite challenges such as resistance to curriculum changes, variations in theological interpretations, and the need for teacher training, the study highlights innovative solutions, including professional development and curriculum adaptation. The comparison with secular environmental education models shows that ecospirituality offers a unique approach by embedding sustainability within spiritual practices. The paper concludes by recommending further research and curriculum development to ensure that ecospirituality can play a central role in shaping a sustainable future through education.

This research explores the integration of Islamic values into sustainable entrepreneurship, focusing on Muslim entrepreneurs who incorporate green innovation practices in their businesses. Despite growing awareness of sustainability, many Muslim entrepreneurs face challenges in aligning Islamic ethical principles with modern green business practices. This study aims to identify key Islamic values that guide sustainable entrepreneurship and analyze how faith-based motivations foster a culture of eco-conscious innovation. A qualitative descriptive research design, using a phenomenological approach, was employed to explore the experiences of Muslim entrepreneurs in environmentally sustainable sectors, including organic farming, renewable energy, and eco-friendly product manufacturing. Data was collected through semi-structured interviews, and thematic analysis was used to identify patterns of Islamic ethical influence on decision-making and innovation practices. The study found that Islamic entrepreneurship is rooted in values such as justice, stewardship, and social responsibility, which guide environmentally responsible innovation. These values encourage long-term sustainability, with a focus on community welfare and ecological preservation. The study also identified that Muslim entrepreneurs face barriers such as limited access to Sharia-compliant financing and financial literacy. The conclusions suggest promoting Sharia-based sustainable business frameworks, developing Islamic green financing instruments, and incorporating environmental education within Islamic entrepreneurship programs to foster more eco-conscious innovations. These findings offer valuable insights for policymakers, financial institutions, and entrepreneurs looking to integrate Islamic principles with sustainable development.

Digital ethics frameworks play a crucial role in shaping corporate governance in tech startups, ensuring transparency, accountability, and trust within organizations. As digital technologies continue to evolve and become more integrated into daily operations, startups face both opportunities and challenges related to the ethical implications of these technologies. In emerging markets like Indonesia, the adoption of these frameworks remains limited due to resource constraints, lack of awareness, and resistance to formalizing governance structures. This study explores how Indonesian tech startups integrate digital ethics frameworks into their governance policies and examines the associated benefits and challenges. Through interviews with governance managers and key decision-makers in these startups, the study identifies key trends, including improved transparency and enhanced stakeholder relationships for startups that implement digital ethics practices. However, barriers such as limited expertise, organizational misalignment, and the flexible nature of startups present significant hurdles. The study also highlights the impact of digital ethics on corporate reputation and investor confidence, with startups benefiting from a stronger market presence and increased funding opportunities. In comparison to global practices, Indonesian startups face additional challenges due to cultural attitudes towards corporate responsibility, regulatory gaps, and a slower market readiness for ethical governance reforms. The study provides recommendations for regulatory bodies to create clear guidelines for digital ethics adoption and suggests promoting training for startup leaders to help them integrate these frameworks effectively into their governance policies. These actions can support the long-term sustainability of tech startups, fostering responsible innovation and ethical business practices.

Good discipline is a form of action to obey and do something in accordance with values ​​and rules that are believed to be a responsibility, not only companies/government agencies must show good work discipline. Civil servants and non-permanent employees in government agencies are management tools used to improve the quality of decision making and accountability in order to assess the success or failure of implementing activities in accordance with predetermined goals in order to realize the vision and mission of a government agency. In conducting research, the author used a comparative method (comparison). Meanwhile, this method is to help analyze data and facts obtained from respondents, using quantitative analysis methods with statistical formulas. The results of this research show that there is a significant comparison between the work discipline of civil servants and non-permanent employees with a score difference of 1.2. So it can be interpreted that civil servants have greater work discipline than non-permanent employees, even though the results of the questionnaire distribution are both very good.

Students who experience difficulties in learning are the teacher's responsibility to overcome the problems faced by students. One of the actions that teachers can take to help students with learning difficulties is through providing remedial activities. The purpose of this research is to find out the steps, obstacles and solutions to the problems of class V-C teachers in implementing remedial activities for students who experience difficulty adding and subtracting mixed fractions at SDN Rangkah I Surabaya. This research uses a method with a descriptive qualitative approach. This research uses data collection techniques using observation, interviews and documentation techniques. The results of this research are 1). The teacher's steps in implementing remedial activities are that the teacher analyzes the results of the diagnosis of student difficulties by referring to student test scores that are below the KKTP score of 60. Next, by planning remedial activities, the teacher arranges the day, date, time, method, media and prepares the questions that will be created for the activity. remedial. After everything has been carefully planned for remedial activities, the next step is for the teacher to carry out remedial activities for four students who are experiencing difficulties. Next, after carrying out the remedial activities, the teacher assesses the results of the remedial work for each student who took part in the remedial activities. 2). The obstacles for teachers in implementing remedial activities are that they require quite a long time, the physical condition of students is not enthusiastic and the differences in the characteristics of students' comprehension abilities. 3). The teacher's solution to the obstacles in implementing remedial activities is that the teacher maximizes the time for remedial activities, the teacher always provides encouragement in every implementation of remedial activities and the teacher explains again to students who do not understand the explanation individually.

This research aims to analyze the determination of the internalization of BerAKHLAK work culture in constructing apparatus integrity within the Social Services Department of East Java Province. In the context of modern bureaucratic transformation, Civil Servants (ASN) are required to have a strong work culture foundation as a moral compass to avoid practices that deviate from professional ethics. The Social Services Department possesses unique characteristics as it interacts directly with vulnerable social groups, necessitating personnel with unwavering integrity and moral immunity against the temptation of abusive authority. Utilizing a qualitative descriptive approach with a case study design, this research dissects the phenomenon of value internalization holistically through in-depth interviews, observation, and documentation. The results indicate that the internalization process of BerAKHLAK (Service-Oriented, Accountable, Competent, Harmonious, Loyal, Adaptive, and Collaborative) is carried out through a social construction dialectic encompassing stages of externalization, objectification, and internalization. Phenomenological findings suggest a paradigm shift from formalistic integrity toward substantive integrity, where values ​​such as Accountability and Loyalty are no longer viewed merely as regulatory burdens but as manifestations of moral responsibility rooted in individual conscience. The habituation process through routine actions, such as consistently precise data verification, has created an "ethical sedimentation" that transforms honest behavior into an instinctive or automatic self-governing action. Furthermore, the Harmonious and Collaborative dimensions have successfully established peer-supervision mechanisms and a collective social identity that strengthens the organization's moral fortress through collective social shame against deviations. The integration of Competent and Adaptive values ​​also proves to be a primary determinant in mitigating ethical risks, where technical professionalism encourages personnel to remain transparent despite complex field pressures. Overall, the internalization of BerAKHLAK work culture has successfully reconstructed the integrity of the East Java Social Services apparatus into a stable social reality, which not only transforms work methods but also builds public trust through quality and equitable service.

This Community Service aims to introduce the basic concepts of sharia economics to students at Nurul Hasanah High School. The background to this Community Service is the importance of understanding an economic system that is in accordance with sharia principles among the younger generation, especially in the school environment. Sharia economics, which is based on Islamic values such as justice, transparency and social responsibility, offers an ethical and sustainable alternative in economic management. This Community Service uses an educational approach through counseling, discussions and simulations to provide a comprehensive understanding of concepts such as usury, zakat, mudharabah and profit sharing.Community Service shows that before this program, many students had a limited understanding of sharia economics and often equated these concepts with conventional economics. After participating in the program, there was a significant increase in their understanding of the basic principles of sharia economics, as well as awareness of the importance of applying ethics and moral values in economic activities. In addition, students also show a high interest in learning more and applying these concepts in everyday life, including in personal financial management and business activities.This program is expected to be sustainable and further developed to cover other relevant topics, such as Islamic banking and halal investment, in order to equip students with in-depth knowledge and practical skills in the field of Islamic economics. Thus, this program not only contributes to increasing Islamic financial literacy among students, but also to the formation of character based on the values of justice and social welfare