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The aim of this study is to find out the influence of Current Ratio, Leverage, Return on Total Assets, and Company on Bonds Rating in non-financial service industry sector listed on the Indonesia Stock Exchange. This research is uses secondary data from the Indonesia Stock Exchange listed company and list of companies that had been rated by PT Pefindo in 2014-2018. While the sampling method selection uses purposive sampling and the results are 15 non-financial service companies. The regression model is using an ordered logistic regression by IBM SPSS 23 version software. The research result shows that Current Ratio, Return on Total Assets, and Company Size partially have a significant influence on Bonds Rating. While Leverage has no significant influence on Bonds Rating.

This study aims to analyze the impact of ownership structure and corporate social responsibility (CSR) on the profitability and firm value of companies listed on the Indonesia Stock Exchange. Utilizing the latest data from annual reports published between 2021 and 2023, this research employs multiple regression analysis to test the proposed hypotheses. The findings reveal that (1) ownership structure has a positive and significant effect on the firm's profitability, indicating that diversified ownership can enhance financial performance; (2) corporate social responsibility positively and significantly influences profitability, suggesting that companies engaged in CSR initiatives tend to be more profitable; (3) ownership structure does not have a significant impact on firm value, indicating that other factors may be more dominant in market valuation; (4) corporate social responsibility positively and significantly affects firm value, implying that investment in CSR can enhance positive investor perceptions; and (5) specifically, corporate social responsibility has a positive and significant impact on the firm value in the manufacturing sector listed on the Indonesia Stock Exchange. These findings emphasize the importance of sound ownership strategies and a commitment to social responsibility as key factors in enhancing both profitability and firm value.

The National Educational Technology Talent Survey (NETTS) addresses the gap between Educational Technology graduates and private sector job opportunities in Indonesia. By connecting students, alumni, and industry practitioners, NETTS fosters professional readiness and promotes the recognition of Educational Technology in diverse fields. Using a research and development framework, NETTS developed activities including job market surveys, webinars, and training workshops to enhance graduate competencies. Findings indicate a lack of awareness among students regarding industry roles, despite existing market demand. Positive feedback from alumni and participants highlights NETTS’ potential to create a sustainable ecosystem for collaboration and knowledge exchange. Future initiatives should focus on expanding partnerships with industry stakeholders and student associations to maximize program impact.

Faith transformation is a spiritual process that changes the lives of believers so that they become more Christ-like, both internally and externally. This paper discusses the importance of a living and dynamic faith that has a real impact in daily life. Churches and church leaders have a strategic role in the development of the congregation through spiritual education, social services, character building, and the utilization of technology. The faith transformation model involves a continuous spiritual journey that starts from awareness of God's call, repentance, to becoming an agent of social change. The impact of faith transformation includes individual spiritual maturity, contribution to church ministry, and positive influence on the wider community. With a purposeful strategy, a transformed congregation can become a channel of God's love that blesses the family, the church, and the world.

Cooperatives have a strategic role in supporting the local economy and improving community welfare. However, many cooperatives face challenges in managerial and leadership aspects that hinder their competitiveness. This article discusses the results of community service programs aimed at improving managerial capacity and leadership at the Prosperous Citizen Development Cooperative in Pamekasan. The approach used includes training, mentoring, and hands-on mentoring, with a focus on strengthening strategic planning, operational management, and innovative leadership skills. The target of the program is cooperative administrators and key members who have a strategic role in the organization. The results showed significant improvements in managerial skills, leadership mindsets, and member involvement in strategic decision-making. This program also has an impact on more professional cooperative management, increased competitiveness, and strengthening the cooperative's external network. However, the evaluation of the program identified several obstacles, such as participants' time constraints, low levels of digital literacy, and resistance to change. To overcome this obstacle, it is recommended that there be more focused continuous training, flexibility in implementation time, and collaboration with external parties such as the government and educational institutions. This article emphasizes the importance of strengthening the capacity of human resources to support the transformation of cooperatives into competitive economic entities. This approach not only provides internal benefits for cooperatives, but also contributes to the development of the local economy in a sustainable manner. Thus, this service model can be a reference for the development of cooperatives in other regions.

Cooperatives have a strategic role in supporting the local economy and improving community welfare. However, many cooperatives face challenges in managerial and leadership aspects that hinder their competitiveness. This article discusses the results of community service programs aimed at improving managerial capacity and leadership at the Prosperous Citizen Development Cooperative in Pamekasan. The approach used includes training, mentoring, and hands-on mentoring, with a focus on strengthening strategic planning, operational management, and innovative leadership skills. The target of the program is cooperative administrators and key members who have a strategic role in the organization. The results showed significant improvements in managerial skills, leadership mindsets, and member involvement in strategic decision-making. This program also has an impact on more professional cooperative management, increased competitiveness, and strengthening the cooperative's external network. However, the evaluation of the program identified several obstacles, such as participants' time constraints, low levels of digital literacy, and resistance to change. To overcome this obstacle, it is recommended that there be more focused continuous training, flexibility in implementation time, and collaboration with external parties such as the government and educational institutions. This article emphasizes the importance of strengthening the capacity of human resources to support the transformation of cooperatives into competitive economic entities. This approach not only provides internal benefits for cooperatives, but also contributes to the development of the local economy in a sustainable manner. Thus, this service model can be a reference for the development of cooperatives in other regions.

This study aims to analyze human resource management (HRM) strategies in creating a conducive work environment at Islamic boarding schools (Pondok Pesantren). This research employs a qualitative method with a case study approach to deeply examine HRM strategies, including planning, training, development, and performance evaluation. Data were collected through in-depth interviews, participatory observations, and document analysis. The results indicate that effective HRM fosters a harmonious work environment, enhances motivation, and builds collaboration among teaching staff and administrative personnel. Key strategies include strengthening internal communication, implementing performance-based rewards, and cultivating a work culture based on pesantren values. However, the study also highlights challenges such as limited resources and resistance to change. This study recommends improving HR competencies through continuous training, formulating adaptive HRM policies, and strengthening leadership to establish a productive and conducive work atmosphere.

This study aims to determine the influence of variables, namely Current Ratio, Total Assets Turnover, Debt To Asset Ratio, Return On Assets, Sales Growth and Earning Per Shares on the company PT Indofood CBP Sukses Makmur Tbk before and after the Acquisition with PT Arla Indofood Makmur Dairy Tbk which has been listed on the Indonesia Stock Exchange in 2016-2022. The research location used in this study is PT, Indofood, Tbk. Where researchers will take data through financial reports on the Indonesia Stock Exchange. The analysis technique used is the Paired T-test. The results in this study indicate that the variables Current Ratio, Debt To Asset Ratio, Sales Growth and Earning Per Shares show significant differences between before and after the acquisition, while Total Assets Turnover, Return On Assets do not show significant differences between before and after the acquisition. With this research, it is hoped that the company can further improve various factors that do not have an effect in this study.

This study examines the adaptation of Islamic education curriculum in madrasahs in facing the challenges of modern development. The main focus is on the limitations that hinder the implementation of relevant curriculum, including resource limitations and integration between religious knowledge and science. This study is categorized as qualitative, namely research that produces descriptive data in the form of written words. Literature research or also called library research is a type of research that limits activities only to library collection materials and document studies without requiring field data (field research). Through a qualitative approach, this study suggests the need for curriculum updates involving digital technology, improving teacher competency, and collaborating with industry. This study also highlights the importance of developing digital literacy skills and critical thinking to prepare students for the global workforce. This study found that the main challenges in adapting Islamic education curriculum in madrasahs do not guarantee the absence of human resources, limited facilities, and resistance to change. The importance of technology integration, strengthening teacher competency, and collaboration between madrasahs, families, and communities are also revealed as factors that can increase the effectiveness of the curriculum. In addition, a curriculum is needed that supports 21st century skills to face the development of the times.

The purpose of this study is to understand Romans 12:-2 from a hermeneutic point of view, especially in relation to the concept of "renewal of the mind" as the key to spiritual transformation in the Christian life. Paul emphasizes the importance of a profound inner change in order to be in harmony with God's will, which is not only a change in behavior, but also a change in mindset influenced by God's Word. Paul's letter to the church in Rome, written to the church in Rome, teaches about salvation through faith and the relationship between the Law and faith in Christ. In Romans 12:2, Paul exhorts believers not to follow worldly values, but to have experiences that renew their minds so that they understand God's will. This hermeneutic interpretation suggests that the renewal of the mind leads believers to live differently from the norms of the world, which affects all aspects of daily life, including relationships with others. However, challenges arise from cultural influences, world customs, and personal weaknesses that hinder change. The results of this study show that the transformation of the heart and mind that Paul teaches is an ongoing spiritual journey that requires dedication, discipline, and patience. This change enables believers to live according to God's good, pleasing and perfect will and bear witness to the world in the truth.

The use of natural gas to replace liquefied petroleum gas (LPG) is a strategic step to reduce dependence on imported energy and support a sustainable energy transition. The purpose of this study is to analyze the possibilities, challenges, and impacts of using natural gas as a source of household energy in Indonesia. The research method used is a qualitative approach that collects primary data through questionnaires and interviews with household users and secondary data from related magazines. The results of the study indicate that Indonesia has great potential in meeting energy needs because it is rich in natural gas reserves. From an economic perspective, the use of natural gas is cheaper than liquefied gas, especially in the long term. However, the main challenges are limited distribution infrastructure, lack of public awareness of the benefits of natural gas, and the need for regulations to support the implementation of this energy transition. The results are positive impacts such as reduced CO2 emissions, increased energy efficiency and savings in foreign exchange. In summary, the use of natural gas as a substitute for LPG is feasible, but requires strategic steps such as expanding natural gas infrastructure, educating the public, and strengthening the regulatory framework. This study recommends that the government, energy companies, and the community work together to ensure an effective and sustainable energy transition.

This study aims to examine the effect of Firm Size, Audit Committee, and Public Ownership on Audit Delay in manufacturing companies in the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange during the period 2016-2018. Audit Delay is an important indicator that reflects the duration of time required to complete an audit of financial statements. This study uses a quantitative approach with secondary data taken from the annual reports of companies listed on the Indonesia Stock Exchange. The population of this study consists of manufacturing companies in the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange during the period 2016-2018. The sampling technique used is purposive sampling, resulting in a sample of 168 companies. The independent variables in this study are Firm Size, Audit Committee, and Public Ownership, while the dependent variable is Audit Delay. Data analysis was conducted using multiple linear regression. The results show that: first, Firm Size has a significant negative effect on Audit Delay, meaning that the larger the company size, the faster the audit process. Second, Public Ownership has a significant positive effect on Audit Delay, indicating that companies with public ownership tend to take longer to complete audits. Third, the Audit Committee does not have a significant effect on Audit Delay, meaning that the presence of an audit committee does not influence the audit completion time. This study contributes to a better understanding of the factors affecting audit delay in public companies.

In the 21st century, the increasingly complex phenomenon of global migration has become a major challenge for humanity, as migration issues are often linked to conflict, poverty, social injustice, and climate change. In this context, the encyclical Sollicitudo Rei Socialis written by Pope John Paul II provides a relevant framework for understanding and responding to the migration crisis. This document emphasizes that in order to build a more just and humane society, human dignity, social justice, and global solidarity are essential. The purpose of this study is to instill the extent to which the principles contained in Sollicitudo Rei Socialis can serve as a basis for developing comprehensive solutions to the migration problem. This study will find the difficulties and opportunities in applying these principles in migration policies by investigating the literature and analyzing cases. This study is expected to help develop more humane and sustainable migration policies. In addition, this study is expected to inspire the wider community to participate in solidarity efforts towards migrants.

Cultural Islam and structural Islam are two approaches that reflect the dynamics of Islam in society. Cultural Islam Refers to religious expressions that are integrated with local culture, such as traditions, arts and customs. This approach emphasizes harmony between Islamic values ​​and cultural identity, making it more flexible in responding to social change. Meanwhile, structural Islam is more oriented towards systems and institutions, such as politics, economics and law. This approach aims to build a social order that is in accordance with Islamic principles through formal policies and regulations. This research aims to analyze the interaction and contribution of these two approaches in building a balanced life for Muslims between spiritual values ​​and social needs. This study uses a qualitative method with a text analysis approach and in-depth interviews with the main actors in each approach. The research results show that cultural Islam and structural Islam do not conflict with each other, but rather complement each other. Cultural Islam strengthens the spiritual and emotional aspects of society, while structural Islam provides a normative and regulative basis for society's life. In conclusion, integration between cultural Islam and structural Islam can be a solution to face the challenges of modernity without abandoning Islamic values. The synergy between the two is able to create harmony between local traditions and global demands, making Islam an inclusive and relevant religion in various contexts of life.

Public companies that have shares on the Indonesia Stock Exchange (IDX) must submit their annual financial reports in a timely manner. This annual report contains significant information about the company's progress and performance for one year. Therefore, delays in submitting the report can have a negative impact, especially on investor confidence and internal parties of the company (IDX). The timeliness of publication of financial reports, namely profitability, leverage, and liquidity, in property and real estate sector companies listed on the Indonesia Stock Exchange between 2020 and 2022. This study has a quantitative approach. The study population includes all property and real estate companies listed on the Indonesia Stock Exchange. The research sample was selected using the purposive sampling method, namely by selecting samples that meet certain criteria, and the total number of samples taken was 13 companies from the 2020-2022 period. The results of this study indicate that the variable test of the profitability, leverage, and liquidity ratios in property and real estate sector companies listed on the Indonesia Stock Exchange in 2020-2022 shows that these factors do not have a significant effect on the timeliness of publication of financial reports.

Reconstructionism is a school of educational philosophy that aims to reshape society through radical educational reform. Rooted in a critique of progressivism, it emerged as a response to social and economic stagnation and the desire to make education an agent of social change. Its leading figures, such as George Counts and Harold Rugg, inspired by the thought of John Dewey and Theodore Brameld, advocate for an education that is able to deal with global challenges, including moral, social and environmental issues. Reconstructionism argues that education is not only responsible for shaping individuals, but also plays a role in building a just and equal society. The principles of this school emphasize the important role of education in dealing with the global crisis, as well as the need for a relevant curriculum to foster students' character and morals. This school places teachers as agents of change who play an important role in guiding students to face the challenges of the times, as well as designing a curriculum that prioritizes social interests. Thus, reconstructionism emphasizes the importance of education in saving civilization through the formation of character, morality, and a new, more humanist culture.

This research uses a literature study, a descriptive qualitative research type, a literature review describing the function of digital technology-based learning educational innovation. Research uses written sources such as articles, journals and relevant documents. The literature study focuses on the function or role of educational innovation, educational digital technology, and the use of educational technology. The study results show innovation in the process of renewal and change. Innovation is very necessary in the world of education so that it continues to develop. The use of technology has positive and negative impacts. The impact generated is focused on positive things and minimizes negative impacts if there is good cooperation from various parties so that the use of technology meets its objectives. The function of educational innovation in digital technology-based learning is very important. So that the use of digital technology can be carried out optimally and comprehensively, good innovation needed.

The background of this study is the increasingly rapid social, cultural, and technological changes that have an impact on the dynamics of morality in society. In the midst of these changes, aqidah (belief) and ethics become important foundations in building solid morality. However, the main challenge faced is how to maintain the relevance of the teachings of aqidah and ethics in the context of modern life that continues to develop. This study aims to analyze the role of aqidah and ethics in shaping individual and collective morality amidst changing times. The main objective is to understand how religious beliefs and ethical principles can be applied effectively in maintaining moral integrity amidst the rapid flow of global change. The method used in this study is a qualitative method with analysis carried out by looking at the relationship between the values of aqidah, ethics, and morality in everyday life. The results of the study show that aqidah and ethics have an important role in shaping resilient morality amidst change. A deep understanding of aqidah and the application of ethical principles have proven to be a foundation for society to maintain positive moral values. However, the results also show that adaptation and renewal in the approach to teaching aqidah and ethics are needed to be more relevant and accepted by the younger generation living in the digital era.

The background of this study is the increasingly rapid social, cultural, and technological changes that have an impact on the dynamics of morality in society. In the midst of these changes, aqidah (belief) and ethics become important foundations in building solid morality. However, the main challenge faced is how to maintain the relevance of the teachings of aqidah and ethics in the context of modern life that continues to develop. This study aims to analyze the role of aqidah and ethics in shaping individual and collective morality amidst changing times. The main objective is to understand how religious beliefs and ethical principles can be applied effectively in maintaining moral integrity amidst the rapid flow of global change. The method used in this study is a qualitative method with analysis carried out by looking at the relationship between the values of aqidah, ethics, and morality in everyday life. The results of the study show that aqidah and ethics have an important role in shaping resilient morality amidst change. A deep understanding of aqidah and the application of ethical principles have proven to be a foundation for society to maintain positive moral values. However, the results also show that adaptation and renewal in the approach to teaching aqidah and ethics are needed to be more relevant and accepted by the younger generation living in the digital era.

Islam as a comprehensive religion offers life guidelines that not only regulate spiritual aspects, but also social, economic and cultural aspects. In facing the changes that continue to occur in life, both at the individual and societal levels, Islam provides basic principles that can be used as a basis for navigating the challenges of the times. This material examines how Islamic teachings, through the Al-Qur'an, Hadith, and ijtihad, provide guidance on how to respond to dynamic change. The main focus in this discussion is how Muslims can maintain a balance between steadfastness in religious principles and flexibility in facing the progress of the times, without losing their identity as devout people. By prioritizing a deep understanding and relevance of Islamic teachings in a modern context. The aim of this research is to provide insight for Muslims so that they can make Islam a solid guide in facing all forms of change, both in aspects of personal and social life. The method used in this research is a qualitative method, by using books, magazines, articles and journals related to the research theme to collect data, then codify them, and then describe them in this article. The results of this research show that Islam emphasizes the importance of steadfastness in the basic principles contained in the Al-Qur'an and Hadith, which do not change over time. These principles include justice, compassion, moral integrity, and self-development through knowledge and worship. It is hoped that this understanding will be able to strengthen the spiritual, moral and social resilience of Muslims in an increasingly complex and global life.