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The development of digital information technology has fundamentally transformed the ways university students access and interpret religious information. Social media platforms such as TikTok, Instagram, and YouTube have become primary spaces where students encounter diverse forms of religious content, ranging from educational dakwah to provocative narratives that may trigger tension and conflict. This phenomenon creates both opportunities and challenges for shaping religious moderation, particularly among first-semester students who are in the formative stage of constructing their intellectual and religious identities. This study aims to explore in depth the dynamics of religious moderation among first-semester students at IAINU Tuban within the context of digital polarization. A descriptive qualitative method was employed, utilizing semi-structured interviews, observations, and documentation as data collection techniques. Data were analyzed through thematic processes of reduction, presentation, and conclusion drawing. The findings reveal that students exhibit high social media engagement and are frequently exposed to short dakwah content circulated through algorithmic mechanisms. However, they also confront digital polarization characterized by emotional disputes, informational bias, and negative perceptions of other religious groups. While students demonstrate an initial understanding of religious moderation—such as wisdom, tolerance, and resistance to provocation—they have not fully developed adequate religious digital literacy to critically evaluate extreme content. This research concludes that social media simultaneously serves as a medium for dakwah and a site of polarization, highlighting the need for systematic reinforcement of digital literacy and religious moderation within Islamic higher education. 

Madhhab fanaticism in Islamic education, which appears in fiqh teaching practices that tend to absolutize a single madhhab, restrict dialogical space, and insufficiently appreciate the diversity of scholarly opinions. Such conditions may foster exclusive and intolerant religious attitudes among students. To respond to this problem, the study employs a qualitative approach with a library research design by critically examining books, journal articles, and documents related to fiqh madhhabs, Islamic education, religious moderation, and multicultural education. The data are analyzed using content analysis and descriptive–analytical techniques to map the forms of madhhab fanaticism in the learning process, the stages of transformation in madhhab understanding, and the pedagogical strategies that support the emergence of tolerant attitudes. The findings indicate that the transformation toward a more tolerant understanding of madhhabs is supported by curricula that accommodate comparative fiqh (multi-madhhab), inclusive learning materials, dialogical teaching methods, and teachers’ role modeling of moderate attitudes. Inhibiting factors include deeply rooted madhhab fanaticism, the dominance of conservative curricula, ideological bias in textbooks, and a weak culture of critical thinking. It is concluded that strengthening fiqh instructional design that consciously integrates religious moderation and multicultural education is essential for shifting madhhab understanding from patterns of fanaticism to patterns of tolerance within Islamic educational institutions.

Paid online matchmaking services that have developed through Facebook use consumer profiles to promote and find partners. This practice raises legal issues, particularly those related to consumer protection and the risk of digital harassment—also known as cyberbullying—in the form of derogatory, discriminatory, or offensive comments about consumers' personal standards that are displayed publicly. The purpose of this study is to assess the legal liability of business actors for cyberbullying when operating online matchmaking services and to assess the extent to which legal protection tools are available to consumers. This study uses a normative legal approach, utilizing case studies of legislation and conceptual studies on the practice of paid matchmaking services on social media. The results of the study show that businesses are required to guarantee the safety, comfort, and protection of consumer rights in all digital-based commercial activities, including managing content and interacting with people on social media. Non-material losses, such as psychological pressure and abuse of consumer dignity, are caused by a lack of supervision and a lack of moderate comment mechanisms. Therefore, regulations on personal data protection must be strengthened, content moderation responsibilities must be determined, and legal accountability mechanisms for business actors in the digital ta'aruf business must be made clear.

This study aims to evaluate the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), and Current Ratio on Firm Value, with Sales Growth as a moderator variable, in textile and garment companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The population of this study consisted of 21 companies, and purposive sampling was used to select 19 companies according to the established criteria. The analytical method used was panel data regression analysis with the help of Eviews version 12.0. The results of this study indicate that Return on Assets (ROA) has a negative and significant effect on firm value, Debt to Equity Ratio (DER) and Firm Size have a positive and significant effect on firm value, Current Ratio (CR) does not have a significant effect on firm value, and Sales Growth cannot moderate the effect of Return on Assets on firm value. The condition of ROA that has a negative effect on firm value can describe a situation where the greater the company's profit in the form of assets, the lower the company's value will be, or conversely, the higher the company's value, the lower the company's assets will be.

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance on financial misreporting, with investor attention as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2019–2022 period. The theoretical framework is grounded in Agency Theory and Legitimacy Theory to explain the role of ESG as an internal control mechanism and a means of gaining external legitimacy. The research employs a quantitative approach using secondary data from annual reports and sustainability reports. Financial misreporting is proxied by earnings management measured through discretionary accruals, while ESG performance is assessed using the GRI Standards index, and investor attention is proxied by institutional ownership. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA). The findings reveal that all three ESG dimensions (environmental, social, and governance) have a significant negative effect on earnings management. Institutional investor attention is found to strengthen the negative relationship between environmental and social aspects with earnings management, but weaken the influence of governance. These results indicate that institutional investors tend to be more responsive to environmental and social issues compared to governance aspects. Practically, this study provides empirical evidence that ESG implementation can serve as a control instrument against financial misreporting in the banking sector, while theoretically enriching the literature on investor moderation in the relationship between ESG and earnings management practices.

This study examines the impact of Pentagon Fraud factors on FSF, with WBS as a moderation variable, focusing on Indonesian State-Owned Enterprises (SOEs) from 2021 to 2024. The Pentagon’s Fraud Theory encompasses five key elements: pressure, opportunity, rationalization, competence, and arrogance, each of which is represented by financial stability, ineffective monitoring, the quality of auditors, the experience of directors, and CEO pictures. This study aims to determine how these factors affect financial reporting that contains fraud, and whether WBS can strengthen or weaken the relationship between the two. Using a quantitative approach with secondary data from the annual reports of 104 SOEs, thisi study applied panel data regression method. FSF was measured using the Beneish M-Score, while the effect of moderation was tested through moderated regression analysis. The results of this study are expected to provide deeper insights into the dynamics of fraud in the public sector and highlight the importance of WBS as a governance tool in reducing the risk of fraud. The study contributes to the previous literature by integrating a comprehensive fraud framework and testing it with moderation mechanisms, while also focusing on specific institutional contexts (SOEs), which have not been explicity explored in previous studies.

This study investigates the impact of auditor competence and red flag awareness on fraud detection ability, examining the moderating role of professional skepticism. As fraudulent financial reporting poses a critical threat to the integrity of financial disclosures and stakeholder trust, understanding the key factors influencing an auditor's detection capabilities is essential. This study employed a quantitative approach, gathering data from auditors at Public Accounting Firms (KAP) in Bali Province via a four-point Likert scale questionnaire. The data were subsequently analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings indicate that both auditor competence and an awareness of red flags significantly and positively enhance fraud detection capabilities. Conversely, professional skepticism, when analyzed for its direct influence, demonstrated a significant negative effect on this ability. Furthermore, skepticism exhibited a complex moderating role: it significantly weakened the positive relationship between competence and fraud detection, while not significantly moderating the link between red flags and detection ability. These results provide crucial theoretical contributions by revealing the nuanced and sometimes counter-intuitive role of professional skepticism. Practically, they inform policy for audit firms and regulatory bodies, suggesting that while fostering competence and red flag awareness is vital, the application of skepticism requires a more sophisticated and refined approach to truly enhance audit quality and overall fraud detection effectiveness.

This study empirically examines the effects of ownership structure, including managerial, institutional, and public ownership, on tax avoidance practices, using profitability as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), from which a sample was selected using purposive sampling. A total of 330 observations were collected from 110 manufacturing companies for the period 2022–2024. The variables were tested using multiple linear regression in EViews 12. This study expands on previous research by using profitability as a moderating variable that can influence the relationship between ownership structure and tax avoidance. The results show that institutional ownership has a negative and significant effect on tax avoidance practices. An increase in institutional share ownership can reduce tax avoidance practices. Meanwhile, managerial and public ownership do not affect tax avoidance practices. In the moderation test, profitability strengthened the effect of managerial and institutional ownership on tax avoidance. Still, it did not moderate the impact between public ownership and tax avoidance.

This study aims to explore the philosophy of Islamic education grounded in tolerance by revisiting the influential ideas of Gus Dur and assessing their significance for the younger generation in contemporary society. Adopting a qualitative descriptive approach through document analysis, in-depth interviews, and thematic interpretation, the research highlights that values such as tolerance, humanism, intellectual freedom, and respect for diversity are essential foundations for shaping modern Islamic education. The findings indicate that incorporating these principles into educational curricula not only enriches the learning experience but also strengthens inclusive and participatory teaching practices, fostering an environment that encourages open dialogue, mutual understanding, and moderation. Furthermore, the study emphasizes that systematic integration of Gus Dur’s educational philosophy can contribute to the development of students’ critical thinking, ethical awareness, and social responsibility, ensuring that Islamic education remains relevant and responsive to contemporary societal challenges. Overall, the research concludes that implementing these values consistently is crucial for advancing a modern, tolerant, and pluralistic approach to Islamic education that benefits both individuals and society as a whole.

The diversity of Indonesian society, which consists of various ethnic groups, religions, cultures, and races, represents a great potential for the creation of a harmonious social life. However, the reality shows that intolerance and narrow fanaticism still often arise and even begin to influence students in the educational environment. This has the potential to create social conflicts and damage the nation's character in the future. This study aims to examine the role of education in shaping students to avoid fanatic behavior and social conflicts. The research method used is descriptive qualitative with data collection techniques through relevant literature studies. The results of the study show that schools have a strategic role in instilling values of tolerance, inclusive attitudes, and religious moderation through learning, teacher role models, and a school culture that respects diversity. In addition, synergy between schools, families, and communities is needed to create an educational environment that is conducive to the development of students' character. Through the implementation of multicultural education and the strengthening of national values on a sustainable basis, students are expected to become a generation with strong character, tolerant, and able to live peacefully alongside others in a pluralistic society.

This study examines the role of Islamic Education (PAI) teachers in fostering religious moderation and tolerance among students in response to growing challenges related to diversity in educational settings. The objective of this research is to describe the pedagogical strategies and instructional methods employed by PAI teachers, as well as to identify the supporting and inhibiting factors that shape the effectiveness of promoting moderate and tolerant attitudes. Utilizing a qualitative literature review approach, this study conducts a critical analysis of relevant academic sources. The findings indicate that PAI teachers play a pivotal role in cultivating moderate and tolerant behavior through learning approaches that emphasize dialogical engagement, value internalization, and strengthened understanding of diversity. Supporting factors include an inclusive school culture and teachers’ professional awareness of the importance of religious moderation. Conversely, inhibiting factors encompass limited pedagogical resources and the influence of external extremist ideologies. Overall, the study underscores the strategic position of PAI teachers in developing a harmonious and diversity-oriented educational environment.

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 examine the application of religious moderation in overcoming religious fanaticism in Indonesia, a country with high religious and cultural diversity. The main objective of this study is to understand how religious moderation can reduce the potential for social conflict caused by religious fanaticism. Using a systematic literature review (SLR) methodology, the database used to search for literature is data contained in Google Scholar and the Covidence Application, 6 relevant studies were analyzed using the PICOC-PRISMA criteria. The results of the study indicate that religious moderation can be implemented through inclusive religious education, the role of mass media in disseminating values of tolerance, and government policies that support harmony between religious communities. In addition, factors that influence the emergence of religious fanaticism include narrow understanding of religion, social injustice, and the spread of radical ideology through social media. This study contributes to strengthening multiculturalism and harmony between religious communities in Indonesia.

Indonesia’s rich religious, ethnic, and cultural diversity has long been accompanied by challenges related to socio-religious conflict. One important yet often overlooked dimension is intra-religious tension, illustrated by the differing perspectives of Nahdlatul Ulama (NU) and Muhammadiyah—the two largest Islamic organizations in the country. This study examines how these organizations manage their doctrinal differences (khilafiyah) and uphold tolerance as an expression of the First Principle of Pancasila. Using a qualitative literature review, the research analyzes organizational documents, scholarly works, and academic articles concerning both groups. Findings show that their divergence stems primarily from distinct methodological frameworks. NU follows the Aswaja tradition, accommodating local culture through the concept of Islam Nusantara, adhering to classical jurisprudential schools, and applying the maxim al-muhafadzah. In contrast, Muhammadiyah employs the Manhaj Tarjih and a Tajdid (renewal) approach centered on purification and modernization, forming the basis of its Progressive Islam vision. Despite differences in jurisprudential practice, both organizations share a commitment to moderation (wasathiyyah). NU expresses tolerance through its principles of Tawassuth, Tawazun, Tasamuh, and the Trilogy of Brotherhood, whereas Muhammadiyah emphasizes justice and respect for diversity in its Guidelines for Islamic Life. Their mutual acceptance of Pancasila—as Darul Ahdi wa Syahadah for Muhammadiyah and the foundation of Ukhuwah Wathaniyah for NU—demonstrates that internal Islamic pluralism can strengthen, rather than weaken, national unity.

Artificial Intelligence (AI) is a technology that has had a significant impact on various aspects of life, including science. Recent developments in AI have shifted the traditional boundaries of knowledge production and distribution, including in the religious realm. This research aims to fill the epistemological gap in contemporary Islamic legal thought by offering an integrative framework between traditional ijtihad and supervised digital ijtihad practices. This research uses a normative-qualitative (juridical-normative) approach. The researchers found that AI has the potential to be an effective tool for strengthening religious moderation, particularly through digital education, the dissemination of messages of tolerance, and the dissemination of counter-narratives against radicalism. For example, da'wah chatbots and digital interpretation applications can expand moderate religious literacy. However, the research also highlights various challenges, including epistemological issues stemming from AI's lack of a scientific chain of command, the risk of shifting authority from scholars to technology, and the lack of legal regulations governing responsibility for AI-generated religious content. Therefore, specific regulations and collaboration between scholars, the government, and technology developers are needed to ensure that AI continues to support the maqāṣid al-Shari'ah (the principles of Islamic law) and religious moderation.

This study aims to conduct a comparative analysis of curriculum development and teaching methods in Islamic education in Indonesia and Egypt. Both countries have a long tradition in the development of Islamic sciences, but they demonstrate different approaches in accordance with their respective social, cultural, and educational policy contexts. This study uses a literature review method with a descriptive qualitative approach through a review of journals, books, and Islamic education policy documents. The results of the analysis show that the Islamic education system in Indonesia emphasizes the integration of religious and general knowledge in its curriculum, in line with the spirit of religious moderation and the demands of modern society. Meanwhile, Islamic education in Egypt, especially through Al-Azhar University, emphasizes a traditional approach based on tafaqquh fi al-din with a focus on mastery of classical Islamic sciences. In terms of teaching methods, Indonesia is more adaptive to active and technology-based learning models, while Egypt maintains the talaqqi and memorization methods, but has begun to adopt modern pedagogical innovations. Overall, both education systems have their own strengths; Indonesia excels in contextualizing the curriculum, while Egypt sets an example in maintaining the authority and continuity of Islamic scholarship. These findings are expected to contribute to the development of a balanced Islamic education that integrates values and modernity.

This study aims to thoroughly examine the triadic relationship among the Internalization of Aswaja An-Nahdliyah Values, the Pedagogic Competence of Ustadz/Ustadzah, and the Academic Supervision by the Kyai at the Salafi Sunanul Huda Islamic Boarding School in Sukabumi Regency. The research urgency is based on the vital role of the pesantren (Islamic boarding school) as a fortress of moderate ideology and the existence of a research gap that has not holistically integrated these three variables within the specific Salafi-Nahdliyyah context of the locus. The Aswaja An-Nahdliyah values central to the internalization process include Tawasuth (moderation), Tasamuh (tolerance), I'tidal (justice/firmness), Tawazun (balance), and Amar Ma'ruf Nahi Munkar (enjoining good and forbidding wrong). This internalization is carried out through the formal curriculum (teaching Kitab Kuning using the Sorogan and Bandongan methods) and the non-curricular aspects (Kyai/Ustadz role-modeling and pesantren living values). The study utilizes a qualitative approach with a Case Study design. Data collection employs Method Triangulation involving In-depth Interviews (Kyai, Ustadz, Students), Limited Participatory Observation (learning processes and cultural activities), and Document Study (Lesson Plans, curriculum, and supervision reports). Data analysis employs the interactive model of Miles, Huberman, and Saldana (Data Condensation, Data Display, and Conclusion Drawing). The research findings are expected to formulate the Integrated Model of Triguna Santri in Aswaja An-Nahdliyah Internalization, which synergizes traditional pesantren methods with culture-based quality assurance. Practically, these findings will provide blueprints for quality assurance (Cultural-Authoritative Academic Supervision) and recommendations for pedagogical strategies for Ustadz/Ustadzah to enhance the transfer of values from the cognitive level to the affective and behavioral domains. This model is expected to become a benchmark for developing educator competence and strengthening religious moderation in similar pesantren.

Customer satisfaction and consumer loyalty are critical issues in modern marketing management, as they play a strategic role in retaining customers and increasing company profitability. With the increasing intensity of business competition, it has become crucial for scientists and practitioners to understand the components that influence customer satisfaction and their impact on loyalty. The purpose of this study is to systematically review the relationship between customer satisfaction and consumer loyalty, as well as to identify the main determinant factors.The research questions are: (1) What are the most influential factors affecting customer satisfaction and loyalty? (2) How is the relationship pattern between satisfaction and loyalty based on previous research findings?. A systematic literature review was conducted using articles from Google Scholar and Publish or Perish (PoP) with keywords consumer satisfaction, consumer loyalty, service quality, price, and customer trust. A total of 27 articles published between 2020 and 2025 were analyzed, and 5 relevant articles were selected for in-depth review. The findings indicate that product quality, service quality, price, trust, and brand image are dominant factors influencing customer satisfaction and loyalty. In conclusion, future research can explore digital and technology-based service contexts as well as more complex mediation and moderation relationships to deepen understanding of customer satisfaction and loyalty.

This research examines the thought of Khawarij and Murji'ah in contemporary Islamic context with a focus on the relevance and application of these historical theological concepts to issues of extremism and moderation in the modern era. Through a qualitative approach with library research method, this study analyzes the doctrines of both groups and contemporary manifestations of their thinking. The results show that contemporary religious extremism phenomena have ideological connections with classical Khawarij characteristics such as takfirism, textual literalism, and tendency toward violence, while excessive political apathy reflects similarities with Murji'ah. The main challenges identified are how to balance religious commitment with tolerance in plural societies, and to overcome extreme tendencies in religious interpretation. In conclusion, a deep understanding of the historical roots of this thought can contribute to the development of a comprehensive approach to religious moderation in the modern era, with significant implications for social harmony and deradicalization efforts.

Digital transformation in Indonesia's financial sector has accelerated the adoption of cashless payment systems, with QRIS (Quick Response Code Indonesian Standard) as the main innovation since its introduction by Bank Indonesia in 2019. Generation Z, as a digital native group, is the dominant user of QRIS due to their preference for fast, practical, and connected services. This study aims to empirically analyze the influence of lifestyle, ease of use, trust, and financial attitudes on the decision to use QRIS by Generation Z in Bogor Regency, as well as test the role of financial literacy as a moderation variable. The research approach uses quantitative methods through inferential statistical analysis. The results showed that only the variables of ease of use and financial attitude had a significant effect on the decision to use QRIS, with a significance value of < 0.05 and t calculated > t table. These findings reinforce the Technology Acceptance Model (TAM) model, which emphasizes the importance of the perception of convenience in driving the adoption of digital payment technology. Meanwhile, the variables of lifestyle and trust did not have a significant effect, which may be due to the level of general trust that has been formed in QRIS and the digital lifestyle of respondents who have not fully developed. These results confirm the need to develop a more intuitive user experience and increase education related to digital financial literacy to strengthen the sustainable use of QRIS among Generation Z.