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The Presbyterian-Synodal system of church government is based on the ideal theological foundation of Christocracy, the confession that Christ is the sole Head of the Church who rules directly through His Word and Spirit. Theoretically, this model rejects hierarchy, affirms the parity of all ecclesiastical officers (ministers, elders, deacons) as servants, and views the local church council as a complete church (ecclesia completa). However, in historical and contemporary practice, a fundamental tension exists whereby this system consistently deviates into hierarchical and clerical practices. This deviation manifests as a hierarchy of office (clericalism) and a hierarchy of assemblies (Synod-centrism), where authority shifts from Christ to official figures and Synodal structures that are viewed as the "highest court." This article aims to analyze the fundamental causes of this authority shift. Using a qualitative library research method, the author conducts a systematic-theological, historical-critical, and comparative analysis of the works of Reformers (especially Calvin), historical church order documents, and contemporary case studies (such as in Malawi and GMIM). This study concludes that this authority shift stems from two primary factors: First, a "theological deficiency" in many church order documents, which fail to affirm Christ's rule "through His Word and Spirit," stating instead only His rule "through the ministry of officials," thus effectively equating official authority with Christ's authority. Second, the historical legacy of Scottish "national covenant" ecclesiology, which was historically intentionally designed with a centralized authority structure for "godly officials" to "rule over" a mixed populace. The author recommends that churches in this tradition revise their church orders to explicitly re-assert the supremacy of Christ's rule through His Word and Spirit over any human official or synodical authority.

This study examines how Christian marriage is represented in the modern era through theological, symbolic, and contextual perspectives. Although Christian marriage is traditionally understood as a sacred covenant emphasizing unity, fidelity, and permanence, contemporary social realities reveal shifts in how Christians interpret and express marital life. Economic pressures, evolving family roles, digital communication patterns, and cultural influences shape the modern experience of marriage. Using a descriptive qualitative approach through literature-based research, this study analyzes the theological foundations, ritual symbols, and contextual factors that influence changes in the representation of Christian marriage today. The findings indicate that while the core theological essence of Christian marriage remains, its practical expressions undergo adaptation to remain relevant within modern life. Symbols such as wedding rings, marital vows, and liturgical blessings continue to convey theological meaning, while premarital education and pastoral support play a crucial role in strengthening marital stability. The study highlights the need for a contextual and integrative ecclesial approach that responds to the realities faced by Christian couples in contemporary society.    

Divorce has become an increasingly prevalent moral and social phenomenon within modern society, including among Christian communities, with profound implications for family structures, spiritual life, and the church’s testimony in the world. This study analyzes divorce from the perspective of Christian ethics, grounded in a theological and moral reflection on Matthew 19:1–12 as the biblical foundation for understanding marriage and faithfulness. The findings reveal that divorce is not merely a legal or social concern but represents a spiritual crisis and a failure to uphold the sacred covenant established by God. Contributing factors such as infidelity, domestic violence, economic pressure, and weak faith formation erode the moral values of love and fidelity. Christian ethics emphasizes love, forgiveness, and moral responsibility as fundamental principles for healing and reconciliation within broken relationships. The church is called to exercise pastoral responsibility through guidance, counseling, and restoration, fostering ethical awareness and marital integrity among believers. Thus, applying Christian ethics to the issue of divorce is essential for nurturing spiritual maturity, strengthening family unity, and preserving the moral witness of the Christian community.  

This study discusses God’s prohibition of adultery as stated in Malachi 2:14–16 and its relevance to contemporary Christian families. Adultery is regarded as a betrayal that not only damages the marital relationship but also violates the sacred covenant with God. The study highlights that an ideal Christian family is one founded on God’s Word, upholding love, faithfulness, and a life of reverence to God. However, in reality, many families face challenges such as individualistic lifestyles, the negative impact of social media, poor communication, and declining spiritual values. Real-life cases, including infidelity leading to violence, reveal the urgency of applying biblical principles to build strong families. Thus, Malachi 2:14–16 serves as a theological foundation affirming the importance of faithfulness and love in preserving the integrity of Christian marriage. Furthermore, poor communication, a lack of mutual understanding, and declining spiritual engagement can strain relationships, making it more difficult to maintain a strong, healthy marriage. These challenges highlight the critical need for Christian families to return to the foundational principles outlined in God’s Word, including the importance of sacrificial love, trust, and mutual respect. The study draws attention to the practical implications of these teachings, urging families to actively engage in spiritual practices, open communication, and mutual support to overcome the pressures of modern life. By doing so, they can create environments where love and faithfulness flourish, ensuring that their relationships remain strong and rooted in the divine covenant established by God. Thus, Malachi 2:14-16 remains highly relevant today as a timeless reminder of the sacred nature of marriage and the importance of nurturing healthy, God-centered relationships in Christian families.

Marriage is a sacred relationship established by the Lord God. Marriage in Christianity reflects an eternal covenant through promises to God that humans should maintain so that both parties understand that marriage is part of God's plan for human life. The aim of this research is to identify the nature of marriage in Christianity, describe the concept of marriage in Christian teachings, explain the relationship between Christian ethics and marriage. Data collection techniques through literature study from various sources in the form of books and journals. Christian ethics emphasizes the importance of maintaining purity in marriage according to God's commandments stated in Malachi 2: 15-16. In this context, marriage is seen as a sacred bond that cannot be broken by humans, and Christians are obliged to avoid adultery and divorce.

The covenant between God and Abraham serves as proof that God is a faithful God who never abandons His people, whether in times of joy or sorrow. This covenant is also one of the fundamental covenants in the Old Testament, with significant theological and historical implications. This article, we’re discusses and analyzes God’s covenant with Abraham and its implications for Christian faith today, based on Genesis 12:1-9. Through this covenant, God promises three main things to Abraham: numerous descendants, the promised land, and blessings for all nations. Futhermore, this covenant serves as the foundation of Israel’s identity and finds its fulfillment in Jesus Christ, as foretold in Genesis 3:15, namely the offspring that will be born a woman. This study serves as evidence and a model for Christians regarding Abraham’s obedience and steadfast faith, emphasizing that salvation in Jesus Christ is one of God’s fulfilled promises to Abraham. Thus, understanding this covenant strengthens the conviction that God remains faithful to His promises and that faith in Him is the foundation of true spiritual life for believers.

In a global context marked by religious pluralism, secularization, and a crisis of faith identity, a theological understanding of God’s covenant with Abraham (Genesis 12:1–3) becomes increasingly significant. The rise of postmodern thought has weakened grand narratives, including the theological narrative of Christianity, leading to a fragmented understanding of faith. This study aims to explore the theological, spiritual, and social implications of the Abrahamic covenant using a contextual hermeneutical approach that engages with the current socio-religious realities of Indonesia.The covenant highlights God’s unilateral initiative, a structure of blessing that encompasses personal, national, and universal dimensions, and a call to faith that demands obedience amid uncertainty. Its relevance is evident in shaping the church’s identity as a covenant community, fostering a holistic missional paradigm, and cultivating a spirituality rooted in divine grace. In the Indonesian context, the principle of “blessed to be a blessing” challenges the church to engage actively in social transformation and interfaith dialogue.This study also examines the covenant’s contribution to the development of ecclesiology, missiology, and Christian ethics, while reaffirming the importance of a faith grounded in trust rather than certainty. Through interviews and literature review, the research offers a theologically reflective and contextually grounded perspective. The findings demonstrate that the Abrahamic covenant is not only a historical foundation of Christian faith but also a spiritual blueprint for the contemporary church to respond to the challenges of the age with obedience, courage, and an inclusive missional vision

This article discusses the relationship between the concept of sin in the Old Testament and the concept of the covenant. The thesis of this article is that the concept of sin in the Old Testament is describing the side of God's attribute, namely God's justice. While the concept of the covenant (covenant) is describing the attributes of God that represent God's love. The concept of sin in the Old Testament and its consequences is not showing God's wrath that is contrary to the God of love, but rather describing a God who is just and sovereign over His laws. Likewise, the concept of the covenant that is describing God's love, where God initiated the first and reminded Himself to humans who are His creations in the covenant. This agreement also shows God's loyalty to His people. This article will show that both the concept of sin in the Old Testament and the Testament concept have close ties and are bound together. By conducting the literature study method, this article will contribute conceptually useful to the concept of sin in the Old Testament and also the concept of the Covenant.

The enactment of Law No. 1 of 2023 concerning the Criminal Code (KUHP) has brought a number of controversies, one of which is related to the revival of provisions regarding the criminal act of insulting the President and Vice President. This article aims to critically examine these provisions in the perspective of the freedom of expression guaranteed by the Indonesian constitution and international human rights instruments. This research uses a normative juridical approach with an analysis of the norms in the new Criminal Code, the 1945 Constitution, as well as international treaties such as the International Covenant on Civil and Political Rights (ICCPR). The results of the study show that although the provision of insulting the President in the Criminal Code is only referred to as a complaint offense and is framed to protect the dignity of state institutions, the provision still has the potential to limit freedom of opinion excessively. In addition to risking opening a loophole for criminalization of legitimate public criticism, this rule also has the potential to contradict the principles of non-discrimination and accountability of public officials in a democratic country. Therefore, an in-depth evaluation of the formulation of norms and their application is needed so that they do not conflict with the spirit of democracy and the protection of human rights.   Keywords: , , , , .

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.

Covenant Theology is a systematic approach to understanding the Bible that is based on the structure of the covenants God established with His people. It interprets the overall narrative of Scripture as a series of divine interactions built through three main covenants: Covenant of Salvation, Covenant of Works, and Covenant of Grace. Beginning with God's initiative to bind Himself to humanity, covenants form the basis for redemptive relationships and communicate His will in salvation history. This covenant history includes covenants with figures such as Adam, Noah, Abraham, and Moses, and their fulfillment in Jesus Christ, who is at the center of the New Testament. In the Reformed context, Covenant Theology explains the role of the Triune God in the work of salvation and forms the foundation for important doctrines such as salvation by grace, the sacraments, and the life of the believer. As such, Covenant Theology provides a holistic framework for understanding the biblical narrative as the consistent and loving unity of God to His chosen people.

This article explores the theme of faithfullness in the book of Hosea throught a theological lens and examines its relevanse for the contemporary church. The book of the Hosea presents a powerfull potrayal of God’s unwafering faithfullnes toward his people despite their reapeted unfaithfullnes. Using the metaphor of Hosea’s marriage to Gomer, God communicates a message off steadfast love, forgiveness, and restoration. This study highlights the theological significance of divine faithfullness and its role as the foundation for relational  etichs within the community of faith. The implication for the church today include a calling to live faithfully before God, to embody restorative love in community life, and to strengh then commitmen to the covenant of faith. Faithfullnes is presented not merely as a moral virtue but as a spiritual identity to be lived out in ecclesial practice. Through exegetical analysis and contextual reflection, this articel invites the church the respond to the call of faithfullness mid the chalanges of the modern era.

This article discusses the meaning of marriage as a holy covenant from the perspective of the New Testament, particularly for Christian couples who have not been blessed with children. This study employs a qualitative method through literature review of the Bible, theological books, and relevant scientific sources. The findings show that, in Christian teaching, the value of marriage is not solely determined by the presence of children, but rather by unity, love, and commitment centered on Christ. Marriage is seen as a reflection of the relationship between Christ and His church, requiring faithfulness and perseverance in facing life’s challenges, including the struggle of childlessness. New Testament theological principles provide comfort and strength for couples to remain faithful in marriage, and emphasize the importance of building a family that reflects God’s love and truth, regardless of having children.

This article aims to explain the theological relationship between Israel and the Church as God's people, as discussed in biblical studies, and to relate it to the history and development of the Church in Indonesia. Using a qualitative-descriptive approach, this paper explores key theological concepts regarding Israel and the Church, examining how these understandings shape the Church’s mission, identity, and role. The study spans from the colonial era to the digital age, highlighting how historical and cultural contexts influence ecclesial expressions. The article argues that while the Church does not replace Israel as God's covenant people, it participates in God's redemptive plan through Christ. In the Indonesian context, the Church manifests its identity as God's chosen people by embracing local wisdom, cultural diversity, and a contextual mission. This dynamic relationship reflects the Church’s calling to live out its faith in Christ within a pluralistic society, contributing to nation-building and bearing witness to the Gospel in relevant and transformative ways.

Penelitian yang dilakukan bertujuan untuk dapat mengetahui serta menganalisis pengaruh  Debt Covenant, Litigation Risk, serta Leverage terhadap Konservatisme Akuntansi dengan Financial Distress sebagai Variabel Moderasi. Populasi yang digunakan ialah semua perusahaan sub sektor healthcare yang terdaftar di BEI tahun 2019-2023. Teknik pengumpulan sampel yang dipergunakan yaitu purposive sampling dengan menggunakan 12 perusahaan menjadi sampel. Adapun alat analisis yg dipergunakan yaitu MRA (moderate regression analysis). Data yang dipergunakan yakni data sekunder dari annual report. Kesimpulan penelitian menunjukkan bahwa Debt Covenant, Litigation Risk, dan Leverage berpengaruhi terhadap Konservatisme .Akuntansi Financial Distress memoderasi Debt Covenant, tetapi tidak dapat memoderasi Litigation Risk dan Leverage.

Marriage is the union of two indivoduals in legal bond. In the Islamic perspective, marriage is not only a covenant between two people, but also a sunatullah or Allah’s decree that applies to all of Allah’s creatures. This research analyzes marriage in the midst of an economic crisis from the persperctive of Islamic Religious Education, focusing on the concept of marriage, the impact of the economic crisis, the role of Islamic Religious Education, Islamic solutions to the challeges of marriage in the midst of an economic crisis. This research uses a qualitative method with literature analysis with the aim of describing the discussion of marriage and the economy  

Sexual Violence against children is a serious problem that requires in-depth attention in the context of legal protection of victim. In the case of Herry Wirawan, involving 13 (thirteen) victims of sexual assault in Bandung, has raised controversy over the reimbursement charged to the state. In it’s ruling, the chamber of Judges of PN Bandung sentenced Herry Wirawan to life sentence and ordered the payment of restitution to the victims. However, there are questions about the legality of the payment of restitution, especially since the perpetrators have been sentenced to life imprisonment, which is incompatible with Article 67 2023 of the Covenant. This study uses a normative approach to analyze this problem, focusing one the case of Herry Wirawan. The result showed a gap between the legal process and the victim’s need to obtain adequate compensation for the suffering they suffered. In addition, there are problems related to the minimality of the claim for restitution made by the victim and the implementation of restitution that is not always smooth. Implementation of restitution in legal practice still faces a minimum victim awareness and understanding of their rights as well as the perpetrator’s ability to pay restitution. The study highlights the need to raise victim awareness, improve law enforcement mechanism, and provide adequate support service. In addition, recommendations for improvement of relevant policy or legal practice are also identified. It is hoped that this research can contribute to understanding the complexity of the restitution process in cases of sexual violence in Indonesia and provide a basis for improving legal protection for victims.

This research aims to analyze how the church in the old and new testaments. The approach used in this research is descriptive qualitative, which aims to understand the structure so that it has a major influence on contemporary Christianity. From a conceptual perspective, the Church in the Old Testament is understood as a community of God's chosen people whose identity is attached to the ethnic unity of the Israelites and attachment to the law within the framework of the covenant. While in the New Testament, the understanding of the Church undergoes a transformation into a universal, inclusive, and spiritual community of faith, consisting of all people who believe in Jesus Christ as Lord and Savior, without ethnic or legal restrictions. In terms of structure and leadership, the Old Testament features a leadership system based on heredity and institutional positions such as priests and prophets who mediate the people's relationship with God; whereas in the New Testament, leadership is no longer hereditary, but based on the gift of the Holy Spirit, with a collegial, functional and participatory service model and Christ as the Head of the Church, emphasizing the dimensions of relationships and service in the community.In terms of sacraments, religious practices in the Old Testament such as religious celebrations functioned as symbols of obedience and identity of the people's covenant with God, but in the New Testament, so the sacramental meaning is renewed through baptism and holy communion which are spiritual and Christocentric, marking new fellowship in Christ in the context of grace. This study concludes that the New Testament cannot be understood as a break with or an abolition of the traditions and practices that existed in the Old Testament. Instead, the New Testament represents a theological fulfillment and essential transformation of the entire narrative and system that had been built in the Old Testament.

The purpose of this study was to test and analyze the effect of effective tax rate, bonus mechanism, debt covenant, and tax avoidance on transfer pricing. This research method used quantitative research methods, with the types and sources of data used are secondary data obtained through the annual financial statements of companies listed on the Indonesian Stock Exchange. The population and samples in this study are the financial statements of basic industrial and chemical sector companies listed on the Indonesian Stock Exchange for the period 2019-2023. The sampling technique used was purposive sampling technique and resulted in a sample of 110 processed data samples that met the criteria. The analysis method used is descriptive statistical test, classical assumption test, multiple linear regression test, and hypothesis testing. The results of this study indicate that: (1) effective tax rate has no effect on transfer pricing; (2) bonus mechanism has a positive effect on transfer pricing; (3) debt covenant has a positive effect on transfer pricing; (4) tax avoidance has a positive effect on transfer pricing.

The rapid advancement of digital technology has led to widespread mass surveillance, raising concerns about the protection of individual privacy. International human rights law plays a crucial role in balancing national security interests with the right to digital privacy. This study examines the impact of international human rights frameworks, such as the Universal Declaration of Human Rights (UDHR) and the International Covenant on Civil and Political Rights (ICCPR), in safeguarding digital privacy amid increasing government surveillance. Using a qualitative approach, the research analyzes key legal principles, court rulings, and policy responses from different jurisdictions. The findings indicate that while international legal instruments provide a foundation for digital privacy protection, enforcement remains inconsistent due to varying national implementations and technological challenges. The study underscores the need for stronger legal mechanisms and international cooperation to ensure the effective protection of digital privacy rights in the digital age.