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Abstract: The promotion of religious moderation in society can prevent potential conflicts and build bridges of brotherhood between religious communities. Likewise, the IAKN Tarutung Postgraduate Christian religious education masters study program through Community Service activities in Doloksanggul sub-district, Humbang Hasundutan Regency. Community service activities participants consist of lecturers and students. Through this activity, the Christian religious education Masters Study Program also carried out research aimed at finding out the benefits of socializing religious moderation in Doloksanggul Village, Humbang Hasundutan Regency. The material content of religious socialization activities contains 4 indicators as follows: 1. Teaching the ability to live with differences, 2. Building mutual trust, 3. Mutual understanding, 4. Being respectful of each other. This method of implementing community service applies the Participatory Action Research (PAR) method. Community service activities will be carried out from May to August 2024 with a target group of 33 adult people. The community is taught to understand the 4 indicators above through the guidance of the Community service activities team. The benefits of socializing religious moderation in Doloksanggul Village, Humbang Hasundutan Regency can be seen from the number of respondents who answered the question yes on average, 31.6 with a percentage of 95.85%, while the number of respondents who answered no was 1.4 with a percentage of 4.15%. This means that the material content of religious moderation socialization activities in Doloksanggul Village, Humbang Hasundutan Regency is very useful in preventing potential conflicts and building bridges of brotherhood between religious communities.

This study aims to analyze the dynamics of interfaith relations in Indonesia by integrating Social Identity Theory (SIT), Social Identity Complexity (SIC), and Pope Francis’ vision of synodality. The focus is directed toward understanding how social identity categories, overlapping identity structures, and the synodal vision of communion, participation, and mission enrich the paradigm of religious moderation in a plural society. This research employs a qualitative library research design using descriptive-analytical and content analysis techniques on identity theories, empirical findings on interfaith tolerance, and relevant Catholic Church documents. The analysis includes an exploration of the core concepts of SIT and SIC, a review of interfaith tolerance practices in Indonesian communities, and an examination of the pastoral significance of synodality as a dialogical approach. The findings indicate that religious moderation can flourish when religious communities have natural spaces of encounter, develop flexible identity intersections, and engage actively in mutual listening as emphasized in the Synod 2021–2024. In this context, synodality provides a theological and pastoral framework for cultivating inclusive, creative, and transformative interfaith relations, allowing each religious tradition to express its uniqueness while fostering fraternal harmony.

This study aims to analyze the influence of multinationality and tax haven utilization on transfer pricing activities, with institutional ownership as a moderating variable. The research focuses on energy sector companies in Indonesia, using 70 data samples obtained from company reports and financial statements. Regression analysis with moderation was employed to test the hypotheses. The findings reveal that both multinationality and tax haven practices significantly influence transfer pricing activities. However, institutional ownership does not moderate the relationship between multinationality and transfer pricing but does moderate the relationship between tax haven and transfer pricing. These findings indicate that multinational expansion and the use of tax havens play an essential role in determining corporate transfer pricing behavior. Furthermore, the presence of institutional ownership strengthens the influence of tax haven utilization on transfer pricing practices, showing that ownership structure affects how companies manage their tax-related strategies. This research contributes to a better understanding of the determinants of transfer pricing in multinational enterprises and offers practical implications for policymakers in designing effective tax regulations and governance standards related to corporate taxation.

Early marriage and divorce at a young age are among the most prevalent social problems among adolescents. A lack of understanding regarding marital loneliness, coupled with a lack of religious knowledge and life skills, often leads to marriages being faced without proper preparation. This situation necessitates strengthening premarital education literacy, which not only equips the cognitive aspect but also instills values ​​of balance through the concept of moderation. This study focuses on strengthening premarital education literacy without moderation as an effort to mitigate early divorce among adolescents at the Darul Ihsan Islamic Boarding School. The study focuses on how the premarital literacy program, based on the rights and obligations of couples, improved (80%) and family communication skills (78%), based on pre-test and post-test results. Using qualitative descriptive methods through observation, interviews, and documentation, this study found that premarital education literacy without moderation has a positive impact on improving adolescents' readiness for marriage. In addition, this program has also proven relevant in efforts to reduce the risk of early divorce which often arises due to a lack of mental and spiritual readiness among young couples.

Kuala Indah Village in Sei Suka, Batubara, North Sumatra, is a coastal village whose economy relies on fisheries and aquaculture. The community is predominantly Muslim and also practices small-scale agriculture and animal husbandry. The Community Service Program (KKN) provides a platform for students to apply academic theory in real-world contexts, while also encouraging active community involvement. KKN students implement various programs, such as stunting prevention, religious moderation, skills training for poverty alleviation, and education for children and adolescents. They also play a role in increasing community participation through cultural activities and supporting local businesses by strengthening digital visibility. These initiatives support the creation of inclusive villages, providing equal access and opportunities regardless of gender, religion, or socioeconomic status. This collaborative approach reinforces the value of mutual cooperation and enriches social and educational life in the village. Through KKN, universities demonstrate their tangible contribution to village development. The success of this program underscores the importance of social inclusion and collective work in promoting sustainable development in rural areas like Kuala Indah.  

Extreme poverty remains a major challenge in rural areas of Indonesia, including Nagori Bandar Manik, Pamatang Sidamanik District, Simalungun Regency. The 2025 UINSU Community Service Program (KKN) was carried out to empower local communities through various activities covering economic, educational, religious, social-environmental, and health aspects. This program employed a qualitative approach by involving active community participation in needs assessment, socialization, training, and evaluation. In the economic aspect, workshops on dishwashing liquid and herbal pesticide production were implemented as alternative household businesses. The educational sector included religious moderation through a short movie screening Mabbere, anti-bullying campaigns, ecoprint totebag training, and teaching at kindergarten, elementary, and junior high school levels. In the religious field, activities included Qur’an learning after Maghrib with children and Yasin recitals for both men and women. The social-environmental aspect was realized through community clean-up, educational boards on waste decomposition, distribution of garbage bins, and environmental awareness campaigns. Meanwhile, the health aspect focused on education about clean and healthy living behaviors, stunting prevention campaigns, and community exercise. The findings revealed improvements in entrepreneurial skills, children’s literacy, spiritual values, environmental awareness, and healthy lifestyles. The implication highlights that multidimensional community empowerment can serve as an effective strategy to reduce extreme poverty and promote sustainable village development.  

Strengthening religious moderation is a strategic effort to build a harmonious social life, especially in Berastagi, which is characterized by cultural, religious, and ethnic diversity. Through the Community Service Program (KKN) of UINSU students in 2025, various programs were designed to encourage community participation while raising collective awareness of the importance of religious moderation values. The main programs include a dish soap-making workshop as an economic empowerment initiative, an anti-bullying campaign to instill tolerance, an education awareness campaign to build a quality generation, the creation of educational boards on waste management to preserve the environment, and the “Sapa Desa” (Semangat Aksi Peduli Desa) movement to strengthen social relations. In addition, supplementary programs such as KKN Cerdas, RUMTAr, Gen Q, Spada, along with student involvement in the fruit and flower festival, selling local products, supporting farmers, and fundraising for the Independence Day celebration, further reinforced collaborative roles with the community. These activities are expected to create synergy between students and the people of Berastagi in fostering inclusive attitudes, mutual cooperation, and environmental care, making religious moderation not only a concept but also a real practice in social life.

This article examines the role of students of the Real Work Lecture (KKN) of the State Islamic University of North Sumatra in Stabat Lama Village in supporting community development through an integrative approach that covers three main areas, namely religious moderation, stunting prevention, and extreme poverty alleviation. The religious moderation program is carried out through Maghrib Mengaji, Gebyar Islami, and interfaith dialogue, which has been proven to strengthen tolerance and social harmony in the community. The stunting prevention program is realized through the provision of supplemental food (PMT) based on local ingredients, which is able to improve the nutritional status of toddlers while preventing the risk of new stunting. Furthermore, the community economic empowerment program is carried out through ecoprint training with eco pounding techniques that produce works of selling value and open up opportunities for environment-based businesses. The results of the activities show that the three programs complement each other and contribute to improving health, economic independence, and socio-religious harmony. The real impact of the implementation of this program is not only felt in the short term, but also provides the foundation for the development of a more independent and sustainable society. Through the active involvement of students, KKN activities succeeded in connecting academic theory with real practice in the field, so that it was able to provide contextual solutions to village problems. The empowerment carried out also emphasizes inclusive community participation, especially vulnerable groups such as housewives and toddlers, so as to provide more equitable benefits. Thus, KKN in Stabat Lama Village represents a holistic, sustainable, and relevant service model to the achievement of the Sustainable Development Goals (SDGs).

Pematang Johar Village is a village in Labuhan Deli District, Deli Serdang Regency, which has great potential in the social, religious, and economic fields of the community. This study aims to describe the socio-religious conditions and the role of the community in maintaining local religious and cultural values ​​​​amidst the flow of modernization. The research method used is the Participatory Action Research (PAR) method. Where researchers together with the community actively plan and implement the programs carried out. This village is the location of the Community Service Program (KKN) by Uinsu students, who carry out various programs to address social, economic, and educational challenges in the village. The KKN programs implemented include mutual cooperation, religious moderation with socialization of increasing religious values. Empowerment of digital-based MSMEs to increase the marketing of Johar Clean dishwashing soap products. Anti-bullying workshops, legal protection and business in Islam at local elementary schools. In addition, the KKN program also seeks to increase interest in education in the village by holding private tutoring, regular Quranic recitations, and teaching activities at schools.

The Community Service (PKM) activity conducted by the Master's Program in Christian Religious Education at GMIT Zoar Penkase addressed the theme "Religious Moderation and Religion in Public Spaces." The primary objective of this activity was to enhance the understanding of the community and congregation regarding the importance of moderation in religion as a key to preventing conflicts and violence based on religious differences. This activity involved 27 participants, including students, lecturers, religious leaders, and local community members. The material presented emphasized the significance of moderate attitudes and respect for differences within the context of religious diversity. Issues of humanity, tolerance, and national commitment were discussed, with the hope of strengthening social cohesion. The results of this activity indicate that religious moderation can serve as a unifying force that promotes social justice and harmony among religious communities. Thus, religious moderation in public spaces is crucial for creating a more inclusive, peaceful, and just society, both locally and globally.

This article explores the integration of religious moderation values within the tradition of orphan charity (santunan anak yatim) in a multicultural community. Conducted as part of a community service program (Kuliah Kerja Mahasiswa) by ten students from Universitas Islam Negeri Maulana Malik Ibrahim Malang, this study took place in Sumberkradenan Village, Pakis Subdistrict, Malang Regency, East Java. Using a qualitative descriptive approach through interviews, observation, and documentation, the research uncovers how a routine act of religious compassion becomes a powerful medium for fostering social harmony, tolerance, and interfaith cooperation. The findings reveal that orphan charity is not merely a religious obligation but also a social practice that embodies the spirit of inclusiveness, solidarity, and mutual respect across diverse religious and cultural groups. This study highlights the potential of local religious traditions as grassroots models for promoting religious moderation in contemporary society.

Indonesia is known as a country with one of the most diverse tribes, cultures, ethnicities, languages ​​and religions in the world. This diversity is a God-given destiny and should be accepted as a gift. In this context, religious moderation emerges as an approach that seems essential to preserving the gifts God has given us while promoting dialogue and cooperation between religious communities. This is the background for religious moderation seminar activities in Ladang Peris Village, Bajubang District, Batang Hari Regency. This activity was attended by 45 participants consisting of students, Village Officials, Ladang Peris Village Youth, Syara' Employees, and the General Public. The hope is to raise awareness about the importance of religious moderation and build cooperation and create a space for open and sustainable dialogue. The activity was held on Tuesday 14 January 2025 at the Ladang Peris Village Hall with the resource person, Head of Bajubang District KUA, Mr Arofah, S.H.I., M.H. The activity was carried out face to face with participants and resource persons who were in the same location, where the resource person provided material, then followed by a discussion and question and answer session. Overall, this activity provided a new and comprehensive view to all participants present at the Ladang Peris Village Hall regarding religious moderation.

Indonesia is known as a country with one of the most diverse tribes, cultures, ethnicities, languages ​​and religions in the world. This diversity is a God-given destiny and should be accepted as a gift. In this context, religious moderation emerges as an approach that seems essential to preserving the gifts God has given us while promoting dialogue and cooperation between religious communities. This is the background for religious moderation seminar activities in Ladang Peris Village, Bajubang District, Batang Hari Regency. This activity was attended by 45 participants consisting of students, Village Officials, Ladang Peris Village Youth, Syara' Employees, and the General Public. The hope is to raise awareness about the importance of religious moderation and build cooperation and create a space for open and sustainable dialogue. The activity was held on Tuesday 14 January 2025 at the Ladang Peris Village Hall with the resource person, Head of Bajubang District KUA, Mr Arofah, S.H.I., M.H. The activity was carried out face to face with participants and resource persons who were in the same location, where the resource person provided material, then followed by a discussion and question and answer session. Overall, this activity provided a new and comprehensive view to all participants present at the Ladang Peris Village Hall regarding religious moderation.

In the digital era, journalistic photography has a strategic role in conveying effective messages through visual elements. Visually, the use of journalistic photography is not only used as a complement to text news, but helps readers understand the messages in an event more clearly and in depth. Among the messages that can be conveyed through journalistic photography is the visual message of religious moderation, which includes the value of tolerance, openness, and harmony between religious believers. Using the Participatory Action Research (PAR) method, this research aims to implement EDFAT (Entire, Detail, Frame, Angle, Time) photography technique training for the students of UIN K.H. Abdurrahman Wahid Pekalongan who have an interest and focus on the field of Islamic journalism. Through this training, students are equipped with technical photography skills to produce journalistic photography works that can support the amplification of religious moderation messages in digital media. This research concludes that the EDFAT technique is a relevant method for producing photographic works that are not only visually attractive but also effective in amplifying messages of religious moderation.

Pizza rolls are snacks in the form of small rolls that usually contain typical pizza ingredients, such as tomato sauce, cheese, meat such as pepperoni or sausage, and various other toppings. The outer crust of pizza rolls is usually made from thin dough such as bread or pastry, then fried or baked until crispy. Pizza rolls are a small snack that combines the classic taste of pizza with a practical form that is easy to eat at any time. Its popularity makes it a favorite choice for casual events, parties or just an afternoon snack. Seeing the increasing food trend, the author took the initiative to make pizza rolls with topping variants in order to provide education to people who want to become entrepreneurs in the culinary field, especially snacks. Pizza rolls are known as a practical and delicious snack, but their health benefits depend on the ingredients used and how they are made. Some of the potential benefits of pizza rolls, especially if made with quality ingredients and consumed in moderation, are a source of fast energy, rich in protein, a source of calcium, contain vitamins and minerals, a healthy alternative with modifications, and improve mood. The methods used in this activity include lectures, questions and answers or discussions, and training. The results obtained were (1) The participants responded well to the training in making pizza rolls with topping variants; (2) Strong motivation and interest from training participants so that it supports the transfer of information and skills from service providers to participants, and each participant can fully absorb the training material offered; and (3) The training product for making pizza rolls with topping variants can be consumed daily and can be used as an entrepreneurial product.

Religious moderation, rooted to the Arabic concept "al-wasathiyah", is an important approach to addressing diversity. Its application aims to provide a real-life example of how religious moderation can be manifested in the modern age, and it explains how to reinforce religious moderation in the midst of differing views in Islam. In the village of mulyosari, practicing islamic moderation harmoniously works. The celebration of the glorious hut of mulyosari isa concrete proof, in which all citizens are involved without regard for their religious or islamic organization. This qualitative study presents detailed and narrative results from various perspectives, showing the positive effect of moderate religious application in the mulyosari village. Such activities as communal prayer involving an entire community of diverse religious backgrounds, as well as praying, provide insight into religious moderation and enhance cooperation between islamic organizations

Harjowinangun Timur Village is a village located in Tersono District, Batang Regency, Central Java Province, Indonesia. Harjowinangun Timur Village has a livelihood in agriculture and the majority of the people of Harjowinangun Timur Village work as farmers, farm laborers, and factory workers. Waste is one of the problems that occurs in Harjowinangun Timur Village. Waste is something that cannot be avoided and is difficult to solve, in an effort to reduce the waste population, the first thing to do is to increase public awareness about the dangers of waste. Therefore, the UIN Walisongo Religious Moderation Community Service (KKN) group has one work program that has urgency regarding this problem, namely conducting socialization of waste and the impact of waste on the environment to create a clean and healthy environment. With the socialization program of waste and the impact of waste on the environment to create a clean and healthy environment in Harjowinangun Timur Village, it is hoped that the environmental conditions of Harjowinangun Timur Village will improve and can overcome the waste problem in Harjowinangun Timur Village

Poorly managed social media can lead to the dissemination of inaccurate information, as well as radicalization and social conflict. Therefore, an appropriate intervention is needed to build a society that is wise in using social media, especially among students of SDN Pejambon, Warungasem, Batang. The purpose of this program is to improve media literacy and develop religious moderation skills in the use of social media among students. The method used is Participatory Action Research (PAR), which involves the community actively in every stage of the activity. Based on the results of problem formulation, a Community Service (PKM) strategy was developed to overcome these challenges. The program succeeded in increasing media literacy and awareness of religious moderation among students. The implication is that this program can be a model for other schools in building a social media-wise society in the digital era.

Indonesia's economic and social transformation has been significantly reinforced by the implementation of the Quick Response Code Indonesian Standard (QRIS) through digitalization. This research investigates the impact of the implementation of QRIS on the digitalization of MSMEs in the promotion of religious moderation and the establishment of social harmony. This research discovered that the adoption of QRIS not only enhances transaction efficiency and financial inclusion, but also fortifies social interactions among individuals from a variety of backgrounds, through surveys and direct assistance to 30 MSMEs in Pudakpayunh Village. The findings indicate that QRIS plays a role in the reduction of economic inequality, the enhancement of welfare, and the reinforcement of ethical values in business, all of which contribute to the establishment of a more harmonious and moderate social life. As a result, the implementation of QRIS is not only pertinent in an economic context, but also as a means of enhancing social cohesion and diversity in Indonesia.

This study discusses the application of religious moderation in an effort to build a peaceful and tolerant community in Tewang Kadamba Village, Central Kalimantan. This village is known for its cultural and religious diversity, where the Dayak Kaharingan tribe is the majority of the population while Hinduism, Islam, and Christianity live side by side harmoniously. However, there are challenges related to the lack of motivation in worship activities and the shortage of Islamic religious teachers in the village. This is a serious concern because it can affect the social and religious life of the community. The Tewang Kadamba Village KKN Team took the initiative to empower the community through strengthening religious values ​​by involving the younger generation and cadres in the religious teaching program. This program is expected to encourage positive changes in religious life and social life in the village. This study uses the Participatory Action Research (PAR) method and literature study, with the aim of evaluating the effectiveness of the religious teaching program in improving the understanding and practice of religious moderation values ​​among the Tewang Kadamba Village community. It is hoped that the results of the study can provide useful suggestions for the development of religious teaching programs in Tewang Kadamba Village, so that they can support the formation of a religious, tolerant, and peaceful society