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Mesra Betty Yel; Satria Wira Yudha; Nandang Sutisna; Muhammad Rafli Fadillah

International Journal of Computer Technology and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

One of the goals of a building is to create a comfortable environment that does not affect the health and operations of its occupants, therefore a system needs to be created to ensure comfort in classrooms. To fulfill a comfortable situation, there is a standard that regulates comfort, especially thermal and visual comfort. Thermal comfort is regulated in SNI 03-6572-2001 and visual comfort is regulated in SNI 03-6575-2001. The aim of this research is to design a tool to automatically monitor temperature and lighting, determine greater accuracy, determine temperature and lighting comfort distances, and test Smart Comfort measurement results in accordance with the SNI-03-6571-2001 and SNI-03-6575-2001 conformity standards. This design uses ESP32 with IoT-based LDR and DHT11 sensors which can be seen on the web and application, determines the accuracy and range of Smart Comfort values for monitoring temperature and lighting and determines the suitability of measurement quantities in the SDN PINANG 3 classroom.

Rizka Fuziana Pangesti; Putra Jaya; Lisnawati

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

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.

Nur Alif Sapoetra; Abd. Rahim; Citra Ayni Kamaruddin; Sri Astuty; Abdul Rajab

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.

Sri Yulianti Mozin; Alfiyah Agussalim; Nur Rizka Ahen; Marvinesya Tobuto; Sarlin Idris +3 more

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the role of organizational communication in improving organizational performance using a systematic literature review approach with a descriptive qualitative method. The data were obtained from various relevant scientific literature sources, including national journals and academic articles discussing organizational communication and performance. The results indicate that organizational communication plays a significant role in enhancing performance through effective vertical and horizontal communication patterns, clarity of information flow, and improved work coordination. In addition, organizational communication contributes to building harmonious working relationships, increasing motivation, and strengthening organizational commitment. Leadership plays a crucial role in managing communication effectiveness within the organization. However, communication effectiveness is also influenced by supporting and inhibiting factors, such as work environment, communication skills, and differences in individual perceptions. Therefore, organizations need to manage communication strategically to achieve optimal performance. This study provides theoretical contributions to the development of organizational communication studies and practical implications for organizations in improving communication effectiveness.

Irkhamilatul Faizah; Naily El Muna; Ashlihah Ashlihah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to understand the role of E-Commerce in building customer loyalty, explain the process of loyalty formation, and assess how customers perceive service quality in relation to loyalty, using the GoFood service in Jombang as a case study. The rapid growth of online food delivery services has intensified competition, making customer loyalty a critical factor for sustainability. Employing a qualitative case study approach, data were collected through in-depth interviews with 30 GoFood customers and several drivers in the Jombang area. The findings reveal that E-Commerce platforms significantly enhance loyalty through user-friendly application interfaces, supporting features (such as live tracking, history, and digital payments), and beneficial promotions. The loyalty formation process occurs gradually through consistent positive experiences, moving from customer satisfaction to trust, and ultimately to habitual use. Crucially, the quality of driver services—including politeness, effective communication, punctuality, and order accuracy—emerged as a key determinant of customer comfort and repeat orders. This study implies that for E-Commerce platforms to maintain a competitive edge, strategies must integrate digital convenience with consistently reliable human interactions. The research contributes empirical insights from a semi-urban Indonesian context, highlighting that customer loyalty is not merely transactional but is built on a combination of technological ease, economic value, and positive interpersonal service experiences.

Yudi Arsa; Isnan Hari Mardika; Gusneli Gusneli

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

this study aims to evaluate the impact of capacity building for village officials in Anjir Seberang Pasar I Village on the effectiveness of village administrative and financial management following the implementation of Law No. 6 of 2014. The primary focus of the study is to measure changes in the competencies of village officials before and after the implementation of technical guidance, as well as the use of the Village Financial System (Siskeudes) application and Internet Banking Business. The research method used is qualitative with a case study approach, in which data collection was conducted through observation, interviews, and the completion of pre-test and post-test questionnaires by respondents consisting of the Village Secretary, Kaur, and Kasi. The results of the study indicate a significant increase in three key variables: perceived usefulness, perceived ease of use, and attitude toward using. Quantitatively, the average validation score from respondents reached 4.53 (on a 5.0 scale), which falls into the “Agree” category regarding the system’s effectiveness. Based on data analysis, the success rate of capacity building for village officials was recorded at 29.23%, with a final understanding rate reaching 91.33%. These findings indicate that practice-oriented and participatory training is capable of improving the technical skills and accountability of village officials in managing digital-based government administration. The integration of Siskeudes and digital banking has proven to have a positive impact on a safer and more transparent payroll system at the village level.

Sabila Inayatul Kafiyah; Neisya Syafarina; Naerul Edwin Kiky Aprianto

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the resilience of Micro, Small, and Medium Enterprises (MSMEs) in local economic development, with a focus on market dependency in the Purwasera culinary area, Purwokerto. The study employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews, observation, documentation, and literature review, involving MSME actors and area management as informants. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that MSMEs play a strategic role in supporting local economic activities, as reflected in increased income and dynamic economic transactions. However, MSME resilience still faces challenges, particularly high dependency on student consumers, which leads to income fluctuations during academic holidays. In addition, low adoption of digital technology hinders market expansion and business competitiveness. This study concludes that strengthening MSME resilience requires market diversification, digital adoption, and capacity building to ensure sustainable local economic development..

Yufrida Nirwagiasih; Ayu Erni Jusnita; Zulaikha Zulaikha

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to explore the implementation of communication within routine counselling programmes as an intervention strategy to address student mental health issues at SMP Tri Guna Bhakti Surabaya. The investigation focuses on three primary problems: broken home backgrounds, lack of parental attention, and economic limitations. This research employed a qualitative descriptive approach, collecting data through in-depth interviews, participatory observation, and documentary studies involving school counsellors, teachers, students, and parents. Grounded in Interpersonal Communication Theory and Therapeutic Communication Theory, the analysis reveals that routine counselling programmes serve as a vital communication platform enabling empathetic, open dialogue between counsellors and students experiencing psychological distress. Key findings indicate that effective counselling communication requires consistent trust-building, active listening, and culturally sensitive message delivery tailored to each student’s unique circumstances. However, the study identifies significant systemic barriers, including student reluctance to disclose personal problems due to social stigma, limited counsellor availability, and insufficient parental engagement in follow-up communication. Despite these critical challenges, the implementation of the programme demonstrates substantial positive outcomes, including reduced student anxiety, improved academic motivation, and fostered psychological resilience. The study concludes that integrating structured interpersonal and therapeutic communication strategies within school counselling frameworks is essential for creating supportive, inclusive educational environments. These strategies are crucial to effectively address the multifaceted, urgent mental health needs of adolescents from vulnerable socioeconomic backgrounds, providing a scalable model for similar urban educational institutions.

Imamul Muttaqin; Tri Wahyu Hidayati

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the strategies employed by ustadz and ustadzah at Pondok Pesantren Tarbiyatul Islam (PPTI) Al-Falah in maintaining family resilience. The family, as the smallest unit in society, plays a crucial role in shaping individuals’ character, morality, and spirituality, particularly for those living in a pesantren environment characterized by intensive religious and educational activities. This research uses a qualitative method with a case study approach. Data were collected through interviews and observations involving married ustadz and ustadzah who reside within the pesantren environment. The results indicate that in building a household, conflicts are inevitable. Due to teaching responsibilities that often extend into the night, miscommunication may occur and potentially lead to domestic issues. Therefore, family resilience among ustadz and ustadzah at PPTI Al-Falah is developed through five main strategies: (1) spiritual strategies, (2) communicative strategies, (3) educational strategies, (4) social and environmental strategies, and (5) economic and time management strategies.

Putri Sulisti; Hildawati Hildawati

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Street vendors play an essential role in urban informal economies by fulfilling community needs and supporting local economic activity. This study analyzes the role of business ethics in building consumer trust among street vendors in Dumai, Indonesia. A qualitative descriptive method was applied using interviews, observation, and documentation involving three vendors and two consumers. Findings indicate that ethical practices such as honesty in transactions, responsibility for product quality, friendly service, and cleanliness of business premises improve consumer comfort and perceived safety. These conditions encourage repeat purchases, customer loyalty, and a positive reputation for vendors. Therefore, business ethics function not only as moral guidance but also as social capital supporting the sustainability of informal microenterprises. This study highlights that ethical behavior is crucial for strengthening long-term relationships between vendors and consumers in urban settings. Overall, implementing ethical standards contributes to sustainable small business development in informal sectors. It also improves public trust.

Muhammad Zulkarnaen; Mazwar; Teuku Muttaqin Mansur

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the effectiveness of legal capacity-building for Temporary Land Deed Officials (PPATS) in the preparation of land deeds in Aceh Besar Regency, Aceh Province. The research employs an empirical juridical method with a qualitative approach, utilizing data collection techniques including interviews, observation, and document analysis. This approach enables a comprehensive examination of both the normative framework and its practical implementation in the field. The findings indicate that the effectiveness of capacity-building for PPATS remains suboptimal, as the existing programs are largely administrative, incidental, and insufficient in addressing substantive legal aspects. Several factors influence this condition, including the non-legal educational background of PPATS, prevailing community legal culture, limitations in training programs, weak institutional coordination, and social pressures encountered in the practice of land deed preparation. These challenges contribute to a low level of material competence and legal prudence among PPATS in carrying out their duties. Accordingly, there is a need for a more sustainable, contextual, and competency-based capacity-building model to enhance the professionalism of PPATS. Such an approach is essential to strengthen their substantive legal understanding, improve the quality of land deeds, and ultimately support the realization of legal certainty in land administration services.

Skolastika Dinda Ayu Maharani; Monica Innanda Chiaralazzo; Intan Sakti Pius X

Berkat : Jurnal Pendidikan Agama dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This article examines the phenomenon of interfaith solidarity rapidly flourishing in Indonesia’s digital sphere during Ramadan, specifically through the viral "war takjil" trend involving active participation from non-Muslim communities. With national social media users reaching 180 million, digital platforms have transformed into crucial interaction spaces facilitating fluid and participatory interfaith communication. This research employs a qualitative approach using literature review, phenomenological analysis, and theological reflection within the Catholic tradition to understand the meaning behind this social behavior. Main findings indicate that this phenomenon is a concrete manifestation of bottom-up pluralism, emerging organically from daily social interactions. Based on the Contact Hypothesis, these digital interactions successfully reduce prejudice by achieving common goals and maintaining equal status in public spaces. Theologically, the phenomenon reflects the spirit of universal brotherhood and solidarity emphasized in the documents Fratelli Tutti and Nostra Aetate. The article concludes that healthy pluralism is the capacity to maintain one's own faith identity while actively building bridges of love with those of different beliefs. The implications emphasize the importance of media literacy for faith educators and catechists to guide the community in responding to digital social dynamics constructively without compromising theological truths. This study serves as a reference for developing inclusive, love-based interfaith communication strategies within Indonesia’s diverse digital society.

Made Riska Putri Astiyanti; Luh Putu Meri Saptiani; Dwi Suci Jayanti Nirmala; I Wayan Agus Parta Wijaya

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

Devani Sephia Dewi; Adhi Prakosa; Guruh Ghifar Zalzalah

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The food and beverage industry in Indonesia is growing rapidly through digital marketing, particularly through the role of influencers in influencing consumer preferences and purchase intentions. Several influencers are no longer merely collaborating with brands, but are also becoming business owners by leveraging their personal branding and follower base. However, when promoting their own products, the effectiveness of these strategies on purchase intentions is not always consistent. This study aims to examine the influence of the Theory of Planned Behaviour on purchase intention and analyse the role of Parasocial Relationship through influencer authenticity and influencer trustworthiness in regional cuisine at RM Padang Payakumbuah. The research uses a quantitative approach with data from 182 respondents in the Special Region of Yogyakarta, analysed using PLS-SEM. The results show that attitude and influencer authenticity do not have a significant effect on purchase intention, while subjective norm and perceived behavioural control have a significant effect. Furthermore, influencer trustworthiness strengthens the relationship between perceived behavioural control and purchase intention. These findings emphasise the importance of social recommendations, ease of purchase access, and building trust towards influencers.

Suarni Hulu; Maria Sihombing

Sukacita : Jurnal Pendidikan Iman Kristen 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

In the face of Indonesia’s escalating family crises amid rapid digital disruption and post-pandemic social recovery, this study proposes a novel “Dual-Ethos Synergy Model” that integrates the Fruits of the Spirit (Galatians 5:22–23) with the second principle of Pancasila, namely “Just and Civilized Humanity.” The study is grounded in qualitative fieldwork conducted at Gereja Bethel Indonesia Pemulihan Keluarga Allah (GBI PKA). The findings demonstrate that the integration of Christian spiritual values and civic ethics fosters restorative character formation within families and church communities. This synergy produces practical outcomes, including stronger empathy in community service, improved interpersonal relationships, and more constructive conflict resolution practices. Using data gathered through nine in-depth interviews, participant observations, and document analysis, the study addresses existing gaps in urban church discipleship by combining spiritual transformation with social responsibility and civic engagement. The proposed model also offers implications for scalable digital-hybrid ministry programs focused on family restoration and contributes to the development of contextual theological praxis within pluralistic and multicultural societies. Limitations of the study and recommendations for future research are also discussed.

Ririn Nurilah; Yusnaini Yusnaini

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the strategic role of Integrated Reporting (IR) in shaping investor perceptions in emerging markets, where transparency is essential for investment decision-making amid complex and volatile conditions. Using the Systematic Literature Review (SLR) method with the PRISMA framework, this study ensured objective source selection and rigorous article screening. A total of 119 articles were identified from Scopus and Google Scholar using the keywords “Integrated Reporting,” “Investor Perception,” and “Emerging Markets.” After applying inclusion criteria, 29 relevant articles were selected for analysis. The findings indicate that IR plays a significant role in building positive investor perceptions by reducing information asymmetry, enhancing reporting transparency, and improving the disclosure quality of non-financial information. Investors in emerging markets generally respond positively to IR implementation, particularly when supported by strong corporate governance and clear regulatory frameworks. However, the relationship between IR and investor perception varies across contexts due to differences in institutional environments, regulatory systems, and capital market maturity. This study contributes by mapping IR dynamics in emerging markets and identifying conceptual gaps and implementation challenges for future research and policymaking.

Silvana Septi Libriyanti; Tria Patrianti

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Vision+ pay television. This study uses a descriptive qualitative approach to gain an in-depth understanding of Public Relations practices at MNC Channels. Data collection techniques were carried out through observation, in-depth interviews, and documentation. Data analysis used the Miles and Huberman interactive model which includes data reduction, data presentation, and drawing conclusions. The results of the study indicate that the role of Public Relations is not yet fully optimized, especially in the strategic decision-making process. Public Relations functions more as a technical implementer of communication rather than as a management advisor. This condition has an impact on the less than optimal efforts to strengthen the Vision+ brand image. Therefore, it is necessary to strengthen the role of Public Relations as an expert prescriber, communication facilitator, problem-solving facilitator, and communication technician to support the company's communication strategy and improve brand image. In addition, this study also found that internal coordination, utilization of digital media, and consistency of communication messages are important factors in building positive public perception. The lack of integration between the Public Relations function and strategic management causes the messages delivered to be not fully aligned with brand positioning

Lily Aisya Putri; Rosdiana, Weni

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The Labor-Intensive Housing Program is one of the Surabaya City Government’s policies aimed at reducing poverty and unemployment through labor-intensive community empowerment. This study aims to describe and analyze the implementation of the Labor-Intensive Housing Program (RPK) at the Pitstop business unit in Lidah Kulon Village, Lakarsantri Subdistrict, Surabaya City. This study employs a qualitative method with a descriptive approach, utilizing Van Meter and Van’s policy implementation theory. Primary data were collected through interviews and observations, while secondary data were derived from official documents and relevant publications. The results showed that the implementation of the Pitstop Labor Intensive Housing Program has not yet been optimal. In terms of policy standards and objectives, the program’s goals have been clearly defined but have not yet been fully achieved. Regarding resources, the availability of facilities and funding is adequate, but there are still limitations in human resources, particularly skilled technicians in the automotive repair field. Inter organizational communication has taken place but has not been intensive enough to support business sustainability. Characteristics of the implementing agents indicate that the structure of the Labor-Intensive Housing team has been clearly defined; however, implementation in the field has not been optimal due to weak coordination and communication. Economic, social, and political conditions-such as a less-than-strategic business location and high competition from similar businesses-have also contributed to the low number of customers. Meanwhile, the disposition of the implementers demonstrates a positive attitude in supporting the Labor-Intensive Housing program. The Labor-Intensive Housing Program must be supported by professional mechanics through education, certification, and collaboration with the private sector and training institutions to ensure the quality of services. In addition, building public trust, coordination among stakeholders, and intensive support through monitoring and evaluation are key to the success and sustainability of the Labor-Intensive Housing Program.

Anggita Nuringtyas; Siti Arifa Rosa; Encang Saepudin; FX. Ari Agung Prastowo

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

A scriptwriter is the individual responsible for organizing and designing the storyline as the foundation for the documentary video production process. In the production of the documentary video “Bisakah Aku Kembali?”, the scriptwriter plays a crucial role in processing facts and research data into a structured narrative, thereby delivering messages informatively while building emotional resonance with the audience. The purpose of this report is to explain the narrative script planning process and describe the application of the three-act structure as the primary approach in building the storyline. The writing method used is descriptive through the stages of research, observation, and interviews, processing field facts into a structured narrative. Synthesis of the work was carried out by applying the three-act structure, consisting of Act I (setup) to introduce the issue and context of rehabilitation, Act II (confrontation) to develop conflict through medical realities and animal behavior during rehabilitation, and Act III (resolution) to present the conclusion and reflection on the relationship between humans and nature. In conclusion, documentary script planning using a narrative approach and a three-act structure is capable of producing a coherent, informative, and reflective storyline in conveying conservation messages regarding the rehabilitation of the Javan Slow Loris as a protected species.

Pratiwi Fadia Sholihah

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This community service activity aims to instill religious values in the students at TPQ Miftakhul Huda by establishing the habit of praying before and after wudu, as an effort to transform worship practices from mere physical routines into profound spiritual experiences. Using the Asset-Based Community Development (ABCD) approach, this program is carried out through five main stages: discovery, dream, design, define, and do. The results of the activity indicate that through intensive demonstration and practical guidance, the students experienced significant improvement in discipline, awareness of maintaining purity, and moral responsibility as manifestations of Muslim character from an early age. Integrating prayer into the wudu practice has proven effective as an educational tool in building the foundation of faith from an early age, or the “golden age.” The synergy between the student team, educators, and the utilization of institutional facilities proved effective in establishing operational standards for character education that comprehensively integrate physical, mental, and theological aspects. Thus, the practice of wudu prayer serves as a strategic educational tool in strengthening children’s foundational faith during the golden age amidst the challenges of shifting global values.