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Laporan Keuangan Pemerintah Daerah (LKPD) merupakan instrumen utama pertanggungjawaban pemerintah atas pengelolaan keuangan publik. Kualitasnya tidak hanya ditentukan oleh kepatuhan teknis terhadap Standar Akuntansi Pemerintahan (SAP) berbasis akrual berdasarkan PP No. 71 Tahun 2010, tetapi juga oleh nilai etika yang dipegang aparatur pemerintah. Penelitian ini menganalisis penerapan nilai kejujuran dan tanggung jawab dalam pelaporan keuangan Pemerintah Kota Medan serta kesesuaiannya dengan karakteristik kualitatif LKPD, yang diintegrasikan dengan nilai etika Kristiani. Metode yang digunakan adalah studi literatur dengan pendekatan kualitatif deskriptif, menganalisis data keuangan tahun anggaran 2022–2024. Hasil menunjukkan PAD tumbuh konsisten dari Rp2,23 triliun (2022) menjadi Rp2,44 triliun (2023) dan mencapai Rp2,77 triliun (2024), total realisasi pendapatan daerah mencapai Rp6,29 triliun (2024) dengan capaian 87,84 persen dari target anggaran, surplus APBD Rp36,57 miliar, dan opini Wajar Tanpa Pengecualian (WTP) dari BPK selama tiga tahun berturut-turut. Nilai kejujuran berkorelasi dengan karakteristik keandalan dan relevansi LKPD, sementara nilai tanggung jawab berkorelasi dengan keterbandingan dan kemudahan dipahami. Penguatan kapasitas SDM, SPIP, dan internalisasi nilai etika di tingkat SKPD/OPD tetap menjadi kebutuhan mendesak.

This study aims to analyze the internalization of Islamic developmental psychology values through the Qur'an memorization (Tahfidz Al-Qur'an) program in shaping the character of middle adolescents aged 13–17 years in the digital era at Al Hayya Orphanage Foundation, Depok. Adolescence is a transitional stage characterized by significant physical, emotional, social, and spiritual changes. In the digital era, adolescents face various challenges, such as social media addiction, cyberbullying, declining social interaction, and moral degradation, all of which may affect character development. Therefore, strengthening character education based on Islamic values has become increasingly important. This research employed a qualitative approach using a case study method to gain an in-depth understanding of the phenomenon under investigation. Data were collected through observation, in-depth interviews, and documentation involving orphanage caregivers, Tahfidz instructors, and students at Al Hayya Orphanage Foundation, Depok. The findings indicate that the Tahfidz program plays a positive role in character formation through habituation, role modeling, spiritual guidance, and a supportive religious environment. From the cognitive perspective, students demonstrated improvements in discipline, concentration, responsibility, and self-regulation. Emotionally, they became more patient, better able to control their emotions, and experienced inner peace through intensive engagement with the Qur'an. Socially, the program fostered attitudes of mutual assistance, respect, empathy, and stronger social relationships among students.This study reveals that the Tahfidz program serves not only as a means of memorizing the Qur'an but also as an effective medium for internalizing the values of Islamic developmental psychology and fostering Qur'anic character among adolescents in facing the challenges of the digital era.  

The wave of digitalization triggers a severe morality crisis among the younger generation through constant exposure to negative content, cyberbullying, and global communication ethics degradation. This descriptive qualitative study aims to analyze the specific internalization of Christian values at GPIB Harapan Kasih Congregation Bekasi to shield youth morality amidst ongoing technological disruption. Employing intensive in-depth interviews and participatory observations, data were analyzed interactively through systemic reduction, structured display, and final verification. The results indicate that the digital morality crisis explicitly manifests as pornography normalization, virtual toxicity, and the severe erosion of academic honesty. In response, pastoral strategies utilizing highly contextualized digital ethics sermons and youth cell groups prove thoroughly effective. The deep internalization of self-control and integrity successfully stimulates a holistic self-censorship mechanism across the youth's cognitive, affective, and behavioral domains. This study concludes that consistent accountability-based mentorship effectively transforms Christian youth from passive digital victims into active agents of change within global cyberspace.

This study aims to analyze the process of internalizing legal values in the formation of a culture of law-abidingness by emphasizing the perspective of civic responsibility and the Islamic Sociological Jurisprudence Theory approach. The main problem studied is how legal values are not only understood normatively, but also internalized in the individual and collective consciousness of society, thus giving rise to sustainable law-abiding behavior. The research method used is a normative juridical approach with strengthening conceptual and sociological analysis of legal dynamics in society. The results show that the internalization of legal values is a multidimensional process involving cognitive, affective, and spiritual aspects, which are influenced by education, the social environment, role models, and the consistency of law enforcement. In the context of civic responsibility, a culture of law-abidingness is not only formal compliance with regulations, but also reflects moral awareness and active participation of citizens in maintaining social order. Meanwhile, Islamic Sociological Jurisprudence Theory offers an integrative paradigm that combines the normative dimensions of sharia with social reality, through a comparative approach of schools of thought, maqāṣid al-syarī‘ah, and an orientation toward the welfare of the people. This research emphasizes that the formation of an effective culture of law-abidingness requires a holistic and contextual approach, in which law is understood as a living and adaptive social instrument. Thus, the internalization of legal values based on civic responsibility and an Islamic sociological jurisprudence approach can encourage the realization of substantive justice, high legal awareness, and a civilized and sustainable social order.    

This study examines how madrasah students perceive the meaningfulness of Islamic Religious Education (Pendidikan Agama Islam/PAI) integrated with local wisdom as a means of instilling Islamic values. The Malay community in Pemayung District, Batanghari Regency, Jambi, inherits a rich array of traditions deeply rooted in Islamic values, including zikir ratib, hadrah, berzanji, and patitih. However, the extent to which such local wisdom integration in formal PAI instruction is perceived as meaningful by students has never been empirically measured. This descriptive-comparative survey study involved 82 students of MTs. Irsyadul Ibad, selected through a total sampling technique. The instrument employed was the SPIN-KL Scale (40 items, α = 0.884), measuring eight perceptual dimensions on a 5-point Likert scale. Analysis results revealed an overall mean perception score of 4.12 (SD = 0.42; positive category; 82.7% positive responses). The dimension of PAI content relevance to local wisdom obtained the highest score (M = 4.24; very positive), while the dimension of Islamic identity consolidation through local culture recorded the lowest score, though still remaining positive (M = 3.98). Independent samples t-tests indicated a significant difference based on students' active participation in religious study circles (pengajian) (t(80) = 4.74, p < 0.001, d = 1.07), whereas gender and grade level yielded no significant differences. These findings underscore the importance of collaboration between madrasah institutions and religious-cultural communities in strengthening the internalization of Islamic values.

Penelitian ini bertujuan untuk mengeksplorasi fondasi teologis pernikahan Kristen melalui lensa kovenan (covenant). Di tengah pergeseran paradigma pernikahan yang cenderung dipandang sebagai kontrak sosial yang rapuh, artikel ini menawarkan revitalisasi konsep Berit (Ibrani), Hesed (Ibrani), dan Agape (Yunani) sebagai pilar utama ketahanan keluarga. Menggunakan metode studi pustaka dan analisis leksikal, hasil kajian menunjukkan bahwa internalisasi nilai kovenan mentransformasi relasi suami istri dari sekadar koeksistensi menjadi persekutuan yang berorientasi pada penatalayanan (stewardship) iman.

Modern higher education faces significant challenges regarding character crisis and moral degradation amidst mass digitalization. This study aims to analyze the mechanism of internalizing ethical values from Ibn Jama’ah's book Tadzkirat al-Sāmi‘ wa al-Mutakallim among STIT Riyadhussholihiin students as a response to contemporary moral issues]. The research employs a qualitative descriptive-analytical approach, combining field research and library research through content analysis, observation, and in-depth interviews. The findings reveal that the internalization process occurs systematically through stages of value transformation, transaction, and transinternalization. Key ethical values internalized include soul purification (tazkiyatun nafs), sincerity of intention, time management, and adab toward educators. The success of this internalization relies heavily on the synergy between students' intrinsic awareness, lecturers' role modeling (uswah hasanah), and a conducive campus ecosystem. The implication of this study is the provision of a practical strategy for Islamic higher education institutions to produce graduates who are khair al-barīyah—individuals who possess broad knowledge, fear of Allah, and leadership integrity.

The document Apostolicam Actuositatem is a magisterial teaching issued by the Roman Catholic Church that addresses the apostolate of the laity. The present study responds to the contemporary issue of youth skepticism and apathy toward politics, government, and social engagement. The research subjects consisted of 34 members of Pemuda Katolik Komisariat Cabang Kota Semarang as respondents and six organizational board members as key informants. This study employed a mixed-method explanatory approach. Quantitative data were collected through questionnaires using a quota sampling technique, while qualitative data were obtained through in-depth interviews with six informants. The quantitative findings indicate that the internalization of Apostolicam Actuositatem influences apostolic motivation by 48%. The level of apostolic motivation among members in promoting the Pemuda Katolik Komisariat Cabang Semarang organization reached 68.2%. Furthermore, the internalization of Apostolicam Actuositatem toward the implementation of lay apostolate principles was measured at 48.4%.  Qualitative findings from informants (N1–N6) reveal that members’ motivation in understanding Apostolicam Actuositatem is primarily driven by an inner calling, even among those who were previously unfamiliar with the document; this aligns with Article 1 of Apostolicam Actuositatem. Members’ efforts to promote the Pemuda Katolik Organization, both through internal organizational activities and initiatives outside the Church, correspond to Article 30. Moreover, the application of the principles of Apostolicam Actuositatem is implemented at every level of cadre formation within the Pemuda Katolik Organization of Komisariat Cabang Kota Semarang namely Mapenta, KKD, KKM, and KKL—in accordance with Article 22.

The global environmental crisis requires a development approach that not only focuses on economic aspects but also on ecological sustainability and humanity's moral responsibility toward nature. The perspective of ecotheology views the environment as a trust that must be preserved through spiritual awareness and social practices. This community service aims to internalize the values of ecotheology to strengthen ecological culture and support sustainable village development. The method used is a participatory approach based on community empowerment through three stages: preparation, implementation, and follow-up. The core activities include educating ecotheology values, fish seed distribution, tree planting, and strengthening waste bank management. The results show an increase in ecological awareness among the community, marked by a change in their view of environmental responsibility, the development of eco-friendly habits, and strengthened social solidarity. The integration of spiritual values in ecological practices has proven effective in building a collective culture that supports village sustainability. This program demonstrates that a value-based approach and direct experience can drive a sustainable transformation of ecological behavior.

Corruption is a serious problem that leads to declining public trust, weakened governance, and hindered national development. Beyond economic losses, corruption also erodes moral values, ethics, and social justice within society. Therefore, corruption prevention efforts must be carried out systematically and sustainably, one of which is through the internalization of anti-corruption values at an early stage, particularly among students as future generations. This community service activity aimed to instill values of integrity, honesty, responsibility, and public ethics among students through the Anti-Corruption Generation Interactive Seminar, conducted in commemoration of International Anti-Corruption Day 2025. The activity involved approximately 150 junior and senior high school students in Makassar. The method employed was an interactive seminar implemented through material presentations and discussions between speakers and participants. The seminar materials emphasized an understanding of the dangers of corruption, its impacts on national and social life, and the strategic role of students in fostering an anti-corruption culture within schools and the wider community. The evaluation of the activity was conducted through observation of participant engagement and responses during the seminar. The results indicated an increase in students’ understanding and awareness of anti-corruption values, as well as the importance of integrity-oriented behavior in everyday life. This activity demonstrates that interactive seminars can serve as an effective approach to supporting students’ character development and strengthening preventive efforts against corruption.

The moral crisis and the decline in students' social awareness encourage education to focus not only on academics but also on character development. The internalization of social education values is important for fostering empathy, responsibility, and social sensitivity. At SMPN 1 Kunjang, undisciplined behavior and low levels of social concern indicate the need for a more effective internalization strategy. This study aims to explore the process of internalizing social education values and the supporting and inhibiting factors among seventh-grade students at SMPN 1 Kunjang. The research method used is a descriptive qualitative approach, with the research location at SMPN 1 Kunjang. Data were collected through observation, interviews, and documentation. The results show that the internalization of social education values at SMPN 1 Kunjang is carried out through habituation, role modeling, school rules, and routine activities that cultivate students' empathy and responsibility. Supporting factors include teacher role modeling, routine school programs, and a culture of discipline. Meanwhile, inhibiting factors include weak family roles, negative peer influence, and lack of discipline.

The development of digital media has created new spaces for Islamic preaching practices, particularly through social media platforms such as TikTok and YouTube. Amid the proliferation of religious content that may trigger social polarization, preaching based on Ahlussunnah wal Jama’ah (Aswaja) values plays a crucial role in strengthening religious moderation. This study aims to analyze the internalization of Aswaja values tawassuth (moderation), tasamuh (tolerance), and tawazun (balance) in digital da’wah content on TikTok and YouTube from the perspective of Islam Nusantara. This research employs a qualitative approach using content analysis of selected da’wah videos chosen through purposive sampling. The findings indicate that Aswaja values are internalized contextually and adaptively according to the characteristics of each platform. TikTok functions as an effective medium for delivering concise and persuasive messages, particularly related to tolerance and religious moderation, while YouTube serves as a space for deeper, more argumentative, and reflective Islamic discourse. These findings affirm that Aswaja based digital da’wah within the framework of Islam Nusantara plays a strategic role in promoting religious moderation and maintaining social harmony in a plural digital society.

In the era of information and globalization, critical thinking skills have become an essential competence for children, including students in Islamic boarding schools. These skills include the ability to ask questions, seek and evaluate evidence, compare alternatives, and solve problems logically. Islamic boarding schools inherently provide a disciplined environment grounded in religious values that supports the development of critical thinking. However, observations at Raudlatul Hanan Islamic Boarding School reveal several challenges, such as low social sensitivity, limited constructive conflict resolution, and the absence of consistent critical thinking habits. These conditions have the potential to hinder students’ adaptability and problem-solving abilities in the future. To address these issues, a program entitled “Optimizing Children’s Critical Thinking Character through the Internalization of Socio-Environmental Sensitivity Values” was implemented using a Participatory Action Research (PAR) approach. This approach actively involved students, ustadz/ustadzah, and Islamic boarding school administrators from problem identification through planning, implementation, and reflection. The activities included character education seminars, critical discussions, group competitions, and interviews aimed at fostering social sensitivity, reducing exclusive attitudes, and strengthening critical thinking skills from an early age. The results indicate high and enthusiastic student participation throughout all activities, leading both students and administrators to hope that the program will be implemented sustainably on an annual basis.