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This study aims to analyze the participation of the faithful in the Sacrament of Penance and to identify the pastoral challenges influencing its practice in the Vicariate of West Sulawesi, Archdiocese of Makassar. Theologically, the Sacrament of Penance serves as a means of reconciliation that restores the relationship between humanity, God, and the Church. However, in contemporary contexts, its practice encounters various social, psychological, and pastoral dynamics. This research employed a descriptive quantitative approach involving 267 respondents from four parishes through questionnaire distribution. The data were analyzed using percentage-based statistics to map participation frequency, spiritual motivation, level of understanding, post-sacramental experiences, and perceived obstacles. The findings indicate that although most respondents demonstrate strong theological understanding, sincere spiritual motivation, and positive spiritual experiences after receiving absolution, participation remains largely seasonal and periodic. The principal challenges include psychological factors such as shame and anxiety, structural limitations related to schedule and accessibility, and formative deficiencies such as insufficient ongoing catechesis. The study concludes that the primary issue is not a crisis of faith in the sacrament itself, but a gap between theological awareness and concrete practice, thus calling for more dialogical, communicative, and contextual pastoral renewal.

This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.

The field of education, especially Islamic Religious Education (PAI), has seen substantial changes as a result of the advancement of digital technology and artificial intelligence (AI). The existence of digital media and AI offers numerous opportunities to improve the effectiveness, efficiency, and quality of education through interactive, flexible, and easily accessible learning resources. The purpose of this article is to analyze how artificial intelligence (AI) and digital media are used in Islamic Religious Education. This includes the idea of AI and digital media, AI-based learning materials, the use of AI in educational activities, ethical considerations of AI use, the effects and difficulties of integrating AI, and the Islamic viewpoint on technological advancement. This study employed a library research method by collecting data from relevant journals, books, and other scholarly sources. The findings indicate that the use of AI and digital media in PAI learning can enhance access to information, personalize learning experiences, improve evaluation effectiveness, and increase student engagement in the learning process. However, the implementation of AI also presents several challenges, such as limited digital literacy among teachers, inadequate facilities and infrastructure, ethical concerns, and the potential decline of direct educational interaction between teachers and students. Therefore, the utilization of AI in Islamic Religious Education should be carried out wisely while maintaining Islamic values, ethics, and the primary goal of Islamic education in shaping students’ character.

In the era of the Industrial Revolution 4.0 and Society 5.0, digital technology is developing rapidly. This has prompted the world of education to make major changes in learning methods, including in Islamic Religious Education (PAI). Until now, PAI has used outdated methods. These methods are inadequate to meet the needs of children who are accustomed to technology. Therefore, there is a need for technology integration in the learning process. This study aims to determine how to use E-Learning, Learning Management Systems (LMS), and Artificial Intelligence (AI) in PAI learning. This study also aims to determine the benefits, challenges, and strategies for implementing these technologies. This study used a qualitative approach with a literature review type. Data were obtained from various sources, such as books, scientific articles, journals, and relevant documents. The results show that the use of E-Learning, LMS, and AI can improve the quality of PAI learning. E-Learning makes learning easier and more flexible. LMS helps manage learning more systematically. AI helps make learning more personalized and tailored to students' needs. However, the implementation of these technologies still faces several challenges, such as limited infrastructure and low digital skills of teachers and students. Therefore, a strategy is needed to address these challenges. This strategy includes enhancing digital capabilities, strengthening technological infrastructure, developing innovative learning media, and monitoring the use of technology based on Islamic values. This will ensure optimal integration of technology into Islamic Religious Education learning.

Inclusive education aims to provide equal learning opportunities for all students, including those with special needs, within regular educational settings. However, mathematics learning in inclusive classrooms remains challenging because mathematical concepts are often abstract and require logical reasoning that may not be easily accessible to learners with diverse cognitive characteristics. Ethnomathematics has emerged as an alternative approach by integrating cultural practices, local wisdom, and students’ daily experiences into mathematics instruction, creating more meaningful and accessible learning environments. This study aims to analyze the development, implementation patterns, opportunities, and research gaps related to ethnomathematics in inclusive mathematics learning. A literature review method was employed by examining scientific publications from 2020–2025 obtained from Google Scholar, Scopus, ERIC, Springer, and ProQuest databases. Data were analyzed through content analysis involving reduction, classification, interpretation, and synthesis. The findings indicate that ethnomathematics has been implemented through cultural artifacts, digital teaching materials, and project-based contextual learning. The approach supports inclusive learning through multi-representational access, instructional adaptations, scaffolding strategies, and collaborative teaching practices aligned with Universal Design for Learning principles. Furthermore, ethnomathematics enhances students’ motivation, conceptual understanding, mathematical literacy, and cultural identity. Nevertheless, studies focusing on disability-specific adaptations and long-term learning outcomes remain limited and require further investigation.

Early detection of a potential heart attack is a crucial step in preventing sudden death from heart disease. This research aims to develop an Internet of Things (IoT)-based health monitoring system capable of measuring vital body data in real time and predicting the likelihood of a heart attack from CSV data obtained from sensors, integrated through RapidMiner as learning data using a machine learning algorithm, the Support Vector Machine (SVM). The system was built using an ESP32 microcontroller connected to a MAX30102 sensor to measure heart rate and finger oxygen levels (SpO₂), as well as a DHT22 sensor to measure temperature and humidity. The resulting data is sent to the Blynk application to display real-time data according to its parameters. The initial prediction logic was developed using a rule-based method based on medical thresholds for four vital parameters. The data was then used to train an SVM model as a classification system to detect potential heart attacks. Test results showed that the system can identify abnormal conditions with a good level of accuracy and provide early warnings based on changes in vital parameters in real time. This system is expected to be an initial solution for personal health monitoring, especially for individuals at risk of heart disease. It can be further developed with cloud integration and automatic notifications to users' devices.

The rapid growth of digital commerce has encouraged companies to integrate digital and physical marketing channels to create seamless and consistent customer experiences. This study aims to analyze the role of integrated marketing channels through omnichannel strategies, the utilization of Artificial intelligence (AI), and their impact on customer experience in the context of digital commerce. The study employs a Systematic literature review (SLR) approach by examining relevant scholarly articles related to omnichannel marketing, AI technologies, and customer experience. The findings indicate that integrated marketing channels supported by AI enhance service personalization, customer engagement, operational efficiency, and the quality of interactions between companies and customers. Furthermore, the implementation of omnichannel strategies contributes to higher customer satisfaction and loyalty by providing a more connected experience across multiple customer touchpoints. However, the implementation of integrated marketing channels still faces several challenges, including fragmented channel integration, technological complexity, high investment requirements, and concerns regarding customer data privacy and security. Therefore, effective management of integrated marketing channels is essential for improving customer experience while creating sustainable competitive advantages for companies in an increasingly dynamic digital era.

Golf participation has increasingly become a lifestyle-oriented recreational activity that combines physical exercise, social interaction, and personal identity. However, participation decisions are not only shaped by individual interest, but also by demographic readiness, psychographic orientation, digital promotional exposure, and psychological commitment to the sport. This study aims to examine the influence of demographic factors, psychographic factors, and digital promotion on golf participation decisions in Bandar Lampung, with sport commitment as a mediating variable. A quantitative survey approach was employed using purposive sampling. Data were collected from 287 golf participants through a structured questionnaire measured with a five-point Likert scale. The data were analyzed using multiple linear regression and Sobel mediation testing. The findings show that demographic factors, psychographic factors, digital promotion, and sport commitment have positive and significant effects on golf participation decisions. Sport commitment was found to be the strongest predictor and significantly mediated the relationship between demographic factors, psychographic factors, digital promotion, and golf participation decisions. These results indicate that golf participation is influenced not only by access, lifestyle, and digital promotion, but also by the level of commitment developed by participants. This study contributes to sport marketing literature by integrating individual, psychological, and digital factors into one empirical model of golf participation behavior.

Postpartum depression is a postpartum mental health disorder that significantly impacts maternal well-being, infant development, and family functioning. The high prevalence of postpartum depression in Indonesia is due to limited access to health services, low mental health literacy, and social stigma in the community. This indicates a significant gap between the need for maternal mental health services and the availability of existing interventions, making education a crucial component in efforts to prevent postpartum depression early. This study aims to analyze the prevention of postpartum depression in postpartum mothers through telenursing-based education and screening using the Edinburgh Postnatal Depression Scale (EPDS) in the community. A descriptive case study design was used, involving one respondent, a 25-year-old primigravida mother residing in the Bantul area. The intervention was implemented online via WhatsApp and video calls, including structured health education on postpartum psychological changes, adaptive coping strategies, and the importance of social support. The intervention also included daily remote monitoring of the respondent's condition via the WhatsApp mobile application. The EPDS was administered as a pre-test and post-test to evaluate changes in the respondent's psychological condition. The findings showed a significant decrease in the EPDS score from 16 (moderate depression) to 6 (minimal depression), indicating significant psychological improvement. These results imply that integrating EPDS screening, structured health education, and daily monitoring is an effective and accessible community-based approach to preventing postpartum depression, particularly for mothers with limited mobility and access to health services.

This article examines the dialogue between John Calvin’s educational thought and the Merdeka Curriculum within the context of Christian Religious Education (PAK) in Indonesia. Employing a qualitative-comparative approach with descriptive analysis, this study traces the points of convergence and tension between Calvin’s educational principles particularly the concept of imago Dei, holistic education, and the God-centered purpose of education and the principles of the Merdeka Curriculum such as flexibility, differentiated learning, and the Profil Pelajar Pancasila (Pancasila Student Profile). The analysis reveals significant convergence in terms of respect for the potential and uniqueness of learners, holistic educational orientation, and the role of teachers as facilitators and character formers. However, fundamental tensions also exist regarding Calvin’s theocentric theological foundation vis-à-vis the secular Pancasila foundation, the concept of discipline and authority versus student freedom, and the ultimate goal of education glorifying God versus forming the Pancasila Student Profile. Based on these findings, this article offers practical recommendations for PAK curriculum design based on the Merdeka Curriculum, a Kingdom of God-nuanced project-based learning approach, holistic assessment, and Christian character formation within the Profil Pelajar Pancasila framework. This research contributes to filling the gap in studies that dialogue the Reformed theological tradition with contemporary Indonesian national education policy.

The development of digital technology has brought significant changes in the field of education, especially in the learning process, school management systems, and teachers' work patterns. This situation requires school principals' leadership who can adapt, be innovative, and act as agents of change in improving teachers' work ethic. This study aims to analyze the role of school principals' transformational leadership in enhancing teachers' work ethic in the digital era and to examine its relevance to educational transformation. The research method used is a qualitative approach with a literature study type through the analysis of various journals and scientific sources from 2020–2025. The results of the study indicate that school principals' transformational leadership plays an important role in increasing teachers' motivation, commitment, and professionalism through ideal influence, inspirational motivation, intellectual stimulation, and individualized consideration. In addition, this leadership is also capable of creating a work culture that is collaborative, innovative, and adaptive to technological developments. Digital transformation in education not only involves the use of technology but also changes in work culture and the improvement of human resource competencies in schools. The implications of this research confirm that school principals as transformational leaders have a strategic role in the success of educational transformation in the digital era through the continuous enhancement of teachers' work ethic.

This study investigates the decoupling phenomenon between ESG (Environmental, Social, and Governance) sustainability reporting and communal Tri Hita Karana (THK) sustainability practices in a Rural Bank in Bali. Through Ethnographic Content Analysis (ECA) of official documents from BPR Luhur Damai covering 2023–2025, this study identifies that the Sustainability Report (SR), prepared strictly according to Financial Services Authority Regulation (POJK) 51/2017, does not incorporate substantial THK practices, namely banten (ceremonial offerings) Rp131.6 million, dana punia (religious donations) Rp8.5 million, and monthly banjar (communal community unit) contributions, producing a Hindu religious expenditure to formal Social and Environmental Responsibility (SER) ratio of 10:1. Drawing on the Institutional Logics perspective, this study identifies four decoupling mechanisms: (1) cognitive, namely THK as taken-for-granted, not perceived as “sustainability”; (2) administrative, namely departmental silos between Compliance and General Affairs; (3) template, namely POJK 51/2017 provides no space for local wisdom; and (4) capacity, namely limited Human Resources (HR) and institutional capacity. These findings lead to the concept of “invisible sustainability,” that is, real sustainability contributions that are invisible to conventional reporting frameworks, and “cultural accounting gap,” that is, the absence of accounting categories for local cultural-religious contributions. The theoretical contribution is demonstrating that decoupling in Global South contexts is not merely symbolic compliance but results from structural misalignment between transnational and communal logics that renders local sustainability contributions institutionally invisible.

The physiological changes that occur during pregnancy, both physically and mentally, may be rather uncomfortable, particularly in the second and third trimesters. Pregnant women often report back discomfort, muscular aches, trouble sleeping, excessive exhaustion, and irregular sleep patterns. Mothers' physical and mental health as well as the health of their unborn children may be significantly impacted by inadequate sleep quality during pregnancy. To enhance comfort and the quality of sleep during pregnancy, one non-pharmacological technique is to use an aromatherapy maternity pillow. An ergonomic and ecologically sustainable invention to enhance mother comfort during pregnancy was the goal of this research, which intended to produce a Pregnancy Pillow Therapy product with pineapple leaf fiber and aromatherapy. A descriptive research design using a prototype creation technique was used in this study. The stages of the research included problem identification, literature review, product design, material selection, prototype manufacturing, and product evaluation. Data were collected through literature studies and observations related to sleep discomfort in pregnancy, maternity pillow utilization, aromatherapy therapy, and pineapple leaf fiber characteristics. The developed product was designed ergonomically to support the back, abdomen, waist, and legs of pregnant women. The addition of aromatherapy was intended to provide a relaxing effect and improve sleep quality. The use of pineapple leaf fiber also supports environmentally friendly product innovation through agricultural waste utilization. The results indicate that Pregnancy Pillow Therapy has the potential to become a supportive product for improving comfort and sleep quality among pregnant women. Further studies are recommended to evaluate product effectiveness directly among pregnant women.

 Background: Perineal pain due to episiotomy is a common complaint experienced by postpartum mothers and can affect patient comfort, mobility, and recovery. Nonpharmacological pain management is needed to help reduce discomfort with minimal risk of side effects. Objective: This study aimed to determine the effectiveness of applying cold compresses using ice packs in reducing perineal pain intensity in postpartum mothers with episiotomy. Methods: The study used a descriptive case study design in three vaginal postpartum patients with episiotomy who were treated in the postpartum ward. The intervention involved applying cold compresses using ice packs to the perineal area for 10–15 minutes, as per nursing procedures. Pain was measured using the Numeric Rating Scale (NRS) before and after the intervention. Findings: The results showed a decrease in pain intensity in all patients after the application of cold compresses. Patient P1 experienced a decrease in pain score from 5 to 4, patient P2 from 6 to 5, and patient P3 from 5 to 4, with an average decrease of 1 point. Implications: Cold compresses using ice packs have the potential to be an effective non-pharmacological nursing intervention to help reduce perineal pain and improve the comfort of postpartum mothers with episiotomies during the care period.

Sleep duration and sleep quality are essential physiological needs that play a significant role in the emotional and behavioral development of children aged 3–6 years. Adequate sleep supports brain development, cognitive functioning, emotional regulation, and social interaction skills in early childhood. Conversely, poor sleep duration and low sleep quality may negatively affect children’s attention, mood stability, and ability to interact socially with peers and caregivers. This article is a literature review using a systematic review approach that analyzes 10 scientific articles published between 2016–2026 to evaluate the relationship between sleep duration and sleep quality with emotional and behavioral problems in preschool children. The article selection process followed the PRISMA flow diagram, with articles sourced from Google Scholar, PubMed, and ScienceDirect databases. The findings consistently indicate that inadequate sleep duration and poor sleep quality are associated with increased emotional and behavioral problems, including hyperactivity, anxiety, emotional dysregulation, and difficulties in social interaction among children. Furthermore, sleep disturbances were found to negatively influence children’s emotional self-regulation abilities, which are crucial for adaptive behavior. Therefore, ensuring adequate sleep duration and improving sleep quality are important strategies to support optimal emotional and behavioral development in preschool-aged children.

This article examines the leadership of Bu Nyai at Al-Azhar Azzayadiyah Islamic Boarding School as a representation of gender equality within traditional Islamic educational institutions. This study employs a descriptive qualitative approach using in-depth interviews, participatory observation, and documentation studies as data collection techniques. The research focuses on how Bu Nyai exercises leadership authority within a pesantren environment that has long been influenced by patriarchal values.\n\nThe findings reveal that Bu Nyai’s leadership is not only cultural and spiritual in nature, but also reflects the transformation of women’s roles within Islamic boarding schools. In carrying out her leadership, Bu Nyai applies charismatic, transformational, and value-based leadership styles grounded in Islamic teachings on justice and equality. This leadership is reflected in her ability to guide students, manage educational activities, build harmonious social relationships, and motivate members of the pesantren community.\n\nFurthermore, the presence of Bu Nyai as a leader demonstrates that women possess equal capabilities in developing Islamic educational institutions. The findings of this study provide important contributions to the development of gender studies in Islamic education in Indonesia, particularly regarding the strategic role of women in pesantren leadership.

This study aims to analyze the implementation of the madrasah quality paradigm from the perspective of the Qur'an at MIS Al-Hunafa Palangka Raya. The study used a qualitative field research approach with observation, interview, and documentation techniques. Data analysis used the Miles and Huberman model. The results of the study indicate that: 1) the quality paradigm is understood not only to be oriented towards academics, but also to the formation of character and spiritual values ​​of students; 2) the implementation of the quality paradigm is carried out through the integration of Qur'anic values ​​such as amanah, itqan, ihsan, discipline, and responsibility in madrasah culture, learning, and religious activities; and 3) the implementation of quality still faces obstacles in the form of limited infrastructure, variations in teacher competencies, and technological demands, so that the madrasah carries out strengthening through teacher training, facility optimization, and the development of a quality culture based on Qur'anic values. Thus, the implementation of the quality paradigm at MIS Al-Hunafa has been running quite well and is carried out sustainably.

The rapid development of Artificial Intelligence (AI) has transformed various sectors of human life, including church ministry and religious organizational management. This study aims to analyze Christian leadership ethics in the use of AI within modern church ministry. The research employs a qualitative descriptive method through theological literature review and analysis of recent studies concerning digital technology and pastoral ministry. The findings indicate that AI provides significant benefits for church administration, digital communication, congregational data management, and online evangelism. Nevertheless, ethical challenges also emerge, such as the weakening of pastoral relationships, data privacy concerns, algorithmic bias, and the risk of dehumanization in ministry practices. From a Christian theological perspective, ministry is fundamentally relational and incarnational, reflecting the example of Jesus Christ who ministered through personal presence, compassion, and direct interaction with people. Therefore, AI should be understood as a supportive instrument rather than a substitute for spiritual authority and pastoral presence. Christian leadership in the digital age must be grounded in integrity, transparency, spiritual discernment, and respect for human dignity as the image of God (imago Dei). This study contributes to the development of ethical guidelines for churches in utilizing AI responsibly while maintaining theological integrity and Christian spiritual values.

This study examines the interpretation of the Qur’anic verse mentioning the lion in QS. Al-Muddathir [74]: 51 through the approach of tafsir ilmi (scientific exegesis). The aim of this research is to analyze the theological meaning of the term qaswarah, explore the interpretations of classical and contemporary exegetes, and relate them to the perspective of animal science as well as the underlying wisdom. This study employs a qualitative method with a library research approach, using primary sources from Qur’anic verses and classical tafsir works, and secondary sources from books, journal articles, and relevant scientific literature. The results show that the term qaswarah in QS. Al-Muddathir [74]: 51 has various interpretations, such as lion, hunter, or something frightening. However, most exegetes tend to interpret it as a lion due to its relevance to the context of the parable in the verse. The parable illustrates people who turn away from the truth like wild donkeys fleeing in fear from a predator. From the perspective of tafsir ilmi, this depiction aligns with scientific facts that identify the lion as an apex predator capable of triggering a fight-or-flight response in prey animals. Furthermore, the mention of the lion in the Qur’an is not merely descriptive but also contains theological, ecological, moral, and psychological values. The lion serves as a symbol to describe irrational human behavior in rejecting the truth. Thus, tafsir ilmi demonstrates a harmonious relationship between revelation and science, where natural phenomena are used as a medium to convey profound moral and spiritual messages.

The rapid development of globalization has significantly influenced modern education systems, requiring not only the advancement of knowledge but also the strengthening of moral and spiritual values. This study aims to analyze the integration of Islamic values within modern education systems in the era of globalization. The research employs a qualitative approach with a library research method, utilizing various academic sources such as books, journals, and relevant documents. Data are collected through documentation techniques and analyzed using content analysis to interpret and synthesize existing theories and findings. The results indicate that the integration of Islamic values can be effectively implemented through curriculum development, teaching methods, digital technology utilization, and the role of educators as value transmitters. Furthermore, the study reveals that a holistic and systematic integration approach is essential to balance intellectual, emotional, and spiritual development in learners. The implications of this research highlight the importance of developing an integrative education model that aligns Islamic principles with modern scientific and technological advancements, in order to produce individuals who are not only academically competent but also possess strong moral character in facing global challenges.