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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 article examines the influence of cell group (komsel) leadership, Christian lifestyle, and discipleship on the growth of the congregation at Christian Ministry Church (CMC) Jakarta. Employing a quantitative correlational design with 140 respondents, the study operationalizes three independent variables (X₁ = cell leadership; X₂ = lifestyle; X₃ = discipleship) against the dependent variable (Y = congregational growth). Pearson correlation analysis reveals significant correlations between cell leadership and lifestyle (r = .800, p < .01) and between cell leadership and discipleship (r = .591, p < .01), whereas direct correlations with Y were non-significant individually. Multiple regression yielded R = .752 and R² = .566, indicating that collectively the three predictors account for 56.6% of variance in congregational growth. These findings reinforce the argument that organic church growth is multidimensional and that the synergistic interaction of cell leadership, moral integrity, and discipleship constitutes a coherent growth ecosystem. Theological and pastoral implications are discussed within frameworks of contemporary missiology and cell ecclesiology.

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.

Artikel ini membahas pentingnya integrasi iman dan ilmu dalam kurikulum pendidikan Kristen di era digital. Dengan pesatnya perkembangan teknologi informasi dan komunikasi, pendidikan Kristen menghadapi tantangan dalam menjaga keseimbangan antara pengajaran nilai-nilai iman dan penerapan ilmu pengetahuan yang relevan dengan kebutuhan zaman. Dalam konteks ini, artikel ini mengeksplorasi berbagai pendekatan untuk mengintegrasikan kedua aspek tersebut, serta tantangan dan peluang yang muncul dalam implementasinya. Pembahasan juga meliputi bagaimana teknologi digital dapat menjadi alat yang efektif dalam mendukung pembelajaran berbasis iman tanpa mengorbankan kualitas akademik. Diharapkan artikel ini dapat memberikan wawasan bagi pendidik, orang tua, dan pengambil kebijakan dalam merancang kurikulum pendidikan Kristen yang responsif terhadap dinamika zaman dan tetap setia pada ajaran Kristiani.

Artikel ini mengkaji konsep teologi pembelajaran dari perspektif Alkitabiah dalam upaya mengembangkan metode pengajaran yang relevan dan efektif di sekolah Kristen. Melalui penelaahan teks-teks Alkitab, artikel ini menyelidiki prinsip-prinsip dasar yang dapat diterapkan dalam pendidikan Kristen untuk menciptakan lingkungan belajar yang tidak hanya mendidik secara akademis, tetapi juga membentuk karakter siswa sesuai dengan nilai-nilai Kristiani. Pendekatan ini diharapkan dapat membantu pendidik dalam merancang strategi pengajaran yang sejalan dengan ajaran iman dan membangun hubungan yang lebih erat antara pengajaran dan spiritualitas. Selain itu, artikel ini juga menyarankan berbagai model dan metode yang dapat digunakan dalam konteks sekolah Kristen untuk memaksimalkan pengalaman pembelajaran secara holistik.

Artikel ini membahas peran kepemimpinan Kristen dalam pendidikan sebagai sarana untuk membangun generasi yang berlandaskan nilai-nilai Kristiani. Dalam konteks globalisasi dan tantangan zaman yang semakin kompleks, penting untuk menanamkan prinsip-prinsip moral dan etika Kristiani dalam setiap aspek pendidikan. Kepemimpinan Kristen di sekolah tidak hanya berfokus pada aspek akademik, tetapi juga pada pembentukan karakter siswa dengan mengintegrasikan ajaran kasih, pengampunan, dan kerendahan hati. Artikel ini mengkaji bagaimana para pemimpin pendidikan Kristen dapat menjadi teladan bagi siswa, memotivasi mereka untuk hidup dengan integritas, dan berkontribusi positif bagi masyarakat. Diharapkan, melalui penerapan nilai-nilai Kristiani, generasi mendatang dapat tumbuh dengan wawasan yang holistik, mengedepankan kedamaian, dan saling menghormati dalam menghadapi tantangan dunia.

This article examines the use of cooperative learning strategies in Christian Religious Education (CRE) as an instructional approach that emphasizes the strengthening of students’ faith and Christian character. The discussion covers the definition, objectives, conceptual foundations, principles, and operational procedures of cooperative learning, which are then connected to the theological goals of CRE. The study employs a qualitative approach using a library research method, analyzing pedagogical and theological literature to construct a conceptual framework for implementing cooperative learning within the context of CRE. The findings indicate that cooperative learning strategies are highly aligned with the essence of CRE, as they foster dialogical interaction, shared responsibility, empathy, and the internalization of Gospel values through collaborative learning processes. The effective implementation of this strategy can create a participatory, reflective, and formative learning community that enhances not only cognitive understanding but also students’ attitudes, spirituality, and Christian character. This research is significant in providing both theoretical and practical foundations for CRE educators in designing learning experiences that are relevant, relational, and transformative in accordance with the goals of faith formation.

Penelitian ini bertujuan untuk menganalisis implementasi strategi manajemen kesiswaan berbasis nilai Kristiani serta kontribusinya terhadap pembentukan karakter peserta didik dalam lingkungan pendidikan multikultural di SDS Unity Primary School. Latar belakang penelitian ini didasarkan pada meningkatnya kompleksitas keberagaman di lingkungan sekolah yang menuntut adanya pengelolaan peserta didik yang tidak hanya berorientasi administratif, tetapi juga mampu membangun sikap toleransi, penghargaan terhadap perbedaan, dan karakter yang kuat. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data diperoleh melalui observasi partisipatif, wawancara, dan analisis dokumentasi sekolah, kemudian dianalisis menggunakan kerangka SWOT (Strengths, Weaknesses, Opportunities, Threats). Hasil penelitian menunjukkan bahwa manajemen kesiswaan di SDS Unity Primary School diimplementasikan melalui integrasi nilai-nilai Kristiani, seperti kasih, integritas, tanggung jawab, kerendahan hati, dan pelayanan ke dalam berbagai kebijakan dan program kesiswaan. Keberagaman peserta didik yang terdiri atas berbagai agama dan etnis dikelola melalui pendekatan inklusif yang mendorong interaksi lintas budaya dan lintas agama. Analisis SWOT menunjukkan bahwa identitas spiritual sekolah, program pembinaan rohani, kegiatan ekstrakurikuler, serta dukungan orang tua menjadi kekuatan utama dalam pembentukan karakter peserta didik. Di sisi lain, keterbatasan pembina rohani dan tantangan sekularisasi menjadi faktor yang perlu diantisipasi. Temuan penelitian juga menunjukkan bahwa harmonisasi program kerohanian, ekstrakurikuler, dan program anti-perundungan berbasis pendekatan restoratif berkontribusi terhadap terciptanya iklim sekolah yang aman, toleran, dan harmonis. Penelitian ini menyimpulkan bahwa strategi manajemen kesiswaan berbasis nilai Kristiani efektif mendukung pembentukan karakter peserta didik serta dapat menjadi model pengelolaan pendidikan multikultural yang inklusif dan berorientasi pada pengembangan karakter secara holistik.

This study aims to examine the utilization of classification codes in the sorting of records and non-records. The sorting of records and non-records is an important stage in information management. However, in practice, it is often not carried out systematically, resulting in the mixing of records and non-records with different values. This condition leads to disorganized records management and difficulties in information retrieval. This study employs a descriptive qualitative method with a library research approach. The data were obtained from scientific journals, books, and relevant regulations related to records management. Data collection was conducted through literature review, while data analysis was carried out descriptively through data grouping and interpretation. The results show that classification codes are used as a basis for distinguishing and grouping records and non-records according to organizational functions and activities, thereby supporting better organization in the sorting process. The implication of this study indicates that the use of classification codes supports more structured and systematic records management.

This study starts from the observation that Christian education is still often delivered in a one-way, top-down manner. As a result, learners are less actively engaged in understanding their faith and social lives. Paulo Freire’s ideas on critical education offer an approach that emphasizes dialogue, participation, and social change. This study aims to examine Christian educational theology through Freire’s perspective and to explore how his ideas can be applied in learning processes. A qualitative approach was used, employing library research methods—reading, note-taking, and analyzing written sources related to Freire’s thought and Christian educational theology. The findings indicate that Freire’s approach can shift education from teacher-centered to learner-centered. Learning becomes more dialogical, encouraging critical thinking and deeper understanding of reality. Christian education then focuses not only on knowledge of faith but also on character development and spiritual life. Consequently, Christian education should be developed to be more open, participatory, and dialogical through activities such as group discussions, open Q&A sessions, and faith reflection. This enables learners to grow in faith while developing stronger social awareness. Future research is recommended to study the direct application of Freire’s ideas in Christian educational institutions.

 This research addresses the growing tendency of contemporary education to prioritize cognitive achievement while marginalizing character formation and spiritual development, resulting in an imbalanced educational paradigm that affects the holistic growth of learners in various educational contexts. In response, the research critically examines the concept and principles of Christian education as articulated by Ignatius Loyola, particularly in relation to contemporary educational challenges and the need for meaningful transformation in learning processes today. The study employs a qualitative approach using a literature review method, drawing on relevant academic sources such as books, peer-reviewed journal articles, and theological writings to support systematic and critical analysis. The findings indicate that Ignatian educational thought emphasizes holistic human formation through the integration of intellectual, moral, and spiritual dimensions, grounded in the principles of Ad Majorem Dei Gloriam, Cura Personalis, and Find God in All Things, which together foster reflective, value-oriented learning. The study contributes to contemporary educational discourse by offering an alternative framework that promotes holistic development, strengthens character formation, and addresses the limitations of cognitively oriented educational models in diverse educational practices.

This study examines the eschatological. Dimensions present in the encyclical Laudato Si’ and their implications for ecological responsibility within the Christian faith. The increasing global ecological crisis necessitates a serious theological reflection capable of grounding believers’ engagement with environmental issues in their faith convictions. Eschatology, as the doctrinal framework concerning ultimate realities, addresses not merely the end of individual human existence but, more profoundly, the hope for the renewal and transformation of all creation in God. The research employs a qualitative method with a library research approach, drawing primarily on ecclesiastical documents, Sacred Scripture, and relevant theological literature. The findings demonstrate that Laudato Si’ integrates a robust eschatological vision, wherein the promise of “a new heaven and a new earth” constitutes the theological foundation for human responsibility toward creation. Contrary to interpretations that treat eschatological hope as a rationale for passivity or disengagement from the world, Laudato Si’ affirms that such hope actively motivates believers to participate in the care and preservation of the environment as an integral expression of their faith calling. This study concludes that eschatology possesses genuine practical relevance for everyday Christian life, particularly in cultivating ecological awareness. Faith in the ultimate fulfillment of God’s salvific plan, far from diminishing present-day responsibilities, intensifies the moral obligation to treat the earth as a “common home” entrusted to humanity.

This study discusses the dialogue between Christian faith and Karl Marx’s atheism as well as its relevance to the lives of contemporary Christians. The rise of atheism in modern society is closely related to secularization, scientific progress, social inequality, and criticism of religious institutions that are considered unable to answer humanitarian problems. Karl Marx viewed religion as an ideological instrument that often legitimized oppression and alienated humans from their true existence. Through his famous statement that “religion is the opium of the people,” Marx criticized forms of religiosity that merely comfort human suffering without striving for social liberation. This research employs a qualitative method with a literature review approach by examining various philosophical, theological, and social sources related to Marx’s atheism and the Catholic Church’s teachings. The findings reveal that Marx’s criticism of religion should not merely be understood as a rejection of God, but also as a moral challenge for the Church to continuously renew itself in carrying out its mission amid social realities. In response, the Catholic Church, especially through the teachings of the Second Vatican Council, views atheism not only as a doctrinal challenge but also as an opportunity for dialogue and self-reflection. The study concludes that authentic Christian faith is not an escape from worldly realities but a spiritual force that encourages believers to uphold justice, solidarity, and human dignity. Therefore, Marx’s criticism can become a reflective instrument for Christians to embody a more contextual, humanistic, and socially engaged faith in the modern world.

This study examines the integration of Christian values into the Merdeka Curriculum for Christian Religious Education (PAK) in junior high schools (SMP), focusing on the challenges and strategies for its implementation. The Merdeka Curriculum, introduced in 2022, offers flexibility in instructional design; however, its implementation in the field of PAK requires specific adaptations to maintain the relevance of Christian values such as love, justice, and responsibility. This study employs a descriptive qualitative approach using library research combined with empirical content analysis of various case studies in Indonesian Christian schools. The findings indicate that the primary challenges include resource constraints, the readiness of PAK teachers, technological infrastructure gaps, and the influence of secular digital culture. Effective strategies include the development of a contextual curriculum based on Christian values, the utilization of digital technology in learning, the enhancement of teachers’ professional competencies, and collaboration between schools, families, and churches. The implications of this study suggest that the integration of Christian values into the Merdeka Curriculum can foster the holistic character of junior high school students, equipping them with integrity, resilience, and the ability to face the challenges of the digital age.

The unity and order of the Indonesian nation constitute fundamental aspects of national life, particularly within the context of a plural and dynamic society. In this context, Christian values are considered to have significant social and ethical relevance, especially through the role of Christian Religious Education. This study aims to examine the relevance of Christian values to the unity and order of the Indonesian nation and to analyze the role of Christian Religious Education in internalizing these values within national life. This research employs a qualitative method with a library research approach, involving the analysis of theological literature, sources on Christian Religious Education, and scholarly works related to issues of nationhood and character education. The findings indicate that Christian values contribute to strengthening tolerance, social responsibility, and legal awareness, which support national unity and order. This study concludes that the integration of faith-based values and education plays an important role in maintaining the unity and order of the Indonesian nation.

Artikel ini bertujuan untuk memberikan suatu pemahaman tentang bagaimana peran dan tanggung jawab seorang guru dalam mempersiapkan peserta didik menjadi individu-individu yang sesuai dengan kehendak Allah. Peran guru juga sangat penting dalam membentuk karakter spiritual dan perkembangan peserta didik. Dalam konteks pendidikan Agama Kristen, tugas guru tidak hanya terbatas hanya pada aspek akademik, akan tetapi juga mencakup pembentukan moral dan spiritual peserta didik Yang  Berdasarkan Roma 12:2, yang mendorong umat untuk tidak hidup dengan pola dunia ini, tetapi mengalami pembaruan pikiran yang  dapat berkeadaan sesuai dengan kehendak Allah, guru memiliki tanggung jawab dalam mempersiapkan peserta didik agar mampu menghadapi tantangan dunia dengan nilai-nilai Kristiani melalui pembaharuan pikiran. Tanggung jawab guru ini dapat meliputi pendampingan dalam pengembangan pribadi, serta pembentukan karakter yang sesuai dengan ajaran agama kristen.  Dengan demikian, guru tidak hanya  sebagai pengajar, tetapi juga sebagai pembimbing spiritual yang menuntun peserta didik untuk hidup sesuai dengan prinsip-prinsip moral yang benar yang sesuai dengan pengajaran Alkitab.

This study examines the utilization of Aloe vera as a herbal medicine by the community of Sobawagoli Village, Indonesia. The research aims to document local knowledge related to the processing, application, and perceived benefits of Aloe vera in traditional healthcare practices. A qualitative descriptive approach with a case study design was employed. Data were collected through direct field observations, in-depth interviews with community members, and documentation of preparation methods. The findings reveal that Aloe vera is widely used for both internal and external treatments, including digestive disorders, internal heat, hypertension, burns, skin inflammation, and natural skin and hair care. The plant is processed through simple methods such as boiling, blending, and direct topical application, reflecting the accessibility and practicality of herbal medicine in rural settings. Community perceptions toward Aloe vera are highly positive, viewing it as a safe, effective, and culturally embedded alternative to chemical medicines. These practices are supported by empirical experiences and align with recent scientific studies highlighting the therapeutic properties of Aloe vera. The study underscores the importance of preserving indigenous herbal knowledge and integrating it with modern health education to promote sustainable, community-based healthcare systems.

The goal of Christian education is not only to increase students' knowledge but also to shape character that reflects the values ​​of faith in Christ. In the context of a diverse society, an inclusive and tolerant attitude towards differences is crucial for students. This paper aims to illustrate how students can be shaped to develop an inclusive and tolerant attitude based on the values ​​of the Christian faith. Through Christian Religious Education (PAK) learning that emphasizes love, respect for one another, justice, and peace, students are encouraged to recognize that every human being is created in the image and likeness of God. An inclusive and tolerant attitude can develop when students understand that differences are part of God's plan and implement this in their interactions with others. Therefore, Christian education plays a crucial role in instilling the value of Christ's love so that students can live peacefully together, appreciate differences, and become role models in a diverse society.

This article explores the relevance of Thomas Aquinas’ concept of bonum commune (the common good) in shaping a Christian leadership paradigm amid the global and national leadership crisis, particularly in Indonesia. The phenomena of corruption, abuse of power, and weak moral orientation indicate the absence of the common good as the guiding principle in contemporary political practices. Employing a qualitative library research method, this study analyzes Aquinas’ thought, the Scriptures, Catholic social teaching, and modern literature on theology and political philosophy. The findings reveal that bonum commune serves as a fundamental principle that integrates moral, spiritual, and social dimensions of leadership. Within the Christian perspective, the principles of service, justice, love, and participation find their philosophical and theological foundation, with Jesus Christ as the Good Shepherd as their ultimate model. This article emphasizes that Christian leadership rooted in bonum commune is not about domination but about servant leadership oriented toward the common good, social justice, and human dignity. A reinterpretation of Aquinas’ thought in the modern context highlights the need to understand bonum commune through dialogue, participation, and respect for pluralism. Therefore, Christian leadership in the light of bonum commune remains relevant as an alternative paradigm for building a more just, transparent, participatory, and humane society