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This article examines umpasa as the determinant of the validity of the Mangalahat Horbo ritual and as a vehicle for transmitting the cultural values of the Batak Toba people from an anthropolinguistic perspective. Mangalahat Horbo is a buffalo sacrifice ritual that functions simultaneously as a cosmological, political, and linguistic event. This study employs a descriptive qualitative approach using three theoretical frameworks: Dell Hymes' (1974) SPEAKING model to analyze the ritual as a speech event, Roland Barthes' (1968) semiotics to dissect the denotative and connotative meanings of umpasa, and Kluckhohn's (1953) theory of cultural values and Sibarani's (2014) local wisdom theory to identify embedded cultural values. The findings reveal that umpasa operates on three simultaneous layers of meaning: pragmatic-performative, social-hierarchical, and cosmological-ecological. Umpasa is not merely an aesthetic ornament but a constitutive element of the ritual that shapes the social and cosmological reality of the Bius community. Eight cultural values are identified: communicative courtesy, adat knowledge transmission, self-restraint, collective responsibility, cultural preservation, cosmological reciprocity, distributive justice, and ecological harmony. This study affirms the urgency of anthropolinguistic documentation of Mangalahat Horbo before the Parhata masters of umpasa diminish further.

The issue of gender equality in Qur'anic interpretation remains a profound problem, particularly when biased lexical interpretations obscure the liberating theological principles of the text. This article aims to analyze the concept of "zauj" in the Qur'an and its relevance as a foundation for gender equality. This research employs a qualitative approach, utilizing Toshihiko Izutsu's semantic analysis method and contemporary Qur'anic hermeneutics. The findings reveal that "zauj" is a cosmological principle of paired creation, implying equality, compatibility, and reciprocity. The reduction of the meaning of "zauj" to merely "wife" in many traditional interpretations constitutes a semantic distortion that perpetuates gender inequality. The gender-based relational disparities that occur are more due to patriarchal interpretive structures than the universal message of the Qur'an itself. The concept of "zauj" instead offers a paradigm of equal and complementary relations, which can form the basis for reconstructing gender-just family ethics in Islam. Therefore, the deconstruction of interpretive hegemony and the holistic reconstruction of the meaning of "zauj" are essential prerequisites for realizing egalitarian and just gender relations in Islam.

The implementation of the core tax administration sistem (Core Tax Administration Sistem or Coretax) in early 2025, which was expected to modernise tax services, instead sparked a wave of public criticism due to various fatal technical obstacles. The dysfunction of this sistem not only hampered administration but also gave rise to discourse on distrust of state budget management. This study aims to analyse in depth how the failure to implement Coretax has eroded public trust and damaged the fiscal social contract between taxpayers and the state. The research method uses a qualitative approach with a Critical Discourse Analysis perspective based on Norman Fairclough's model. Data was collected through netnography from public comments and interactions on social media, then analysed through three dimensions: text (micro), discourse practice (meso), and social practice (macro). The findings show that public discourse is not merely technical complaints, but a form of symbolic resistance. At the micro level, sistem dysfunction is interpreted as evidence of incompetence and alleged budget irregularities. At the meso level, the public mobilises collective memory related to past government project failures to validate their distrust. At the macro level, this signifies a violation of the principle of reciprocity, whereby the state is perceived as demanding tax compliance without providing adequate services, thereby triggering a crisis of legitimacy. The implications of this study emphasise that digital transformation of the public sector requires transparency and accountability; failure to respond to this crisis has the potential to significantly reduce voluntary tax compliance.

This study examines the practice of reciprocity within the persatuan barang (goods-sharing) group during the implementation of the rewang tradition in Desa Banglas, Kecamatan Tebing Tinggi, Kabupaten Kepulauan Meranti. The main focus of the research is to identify the various forms of exchange that occur, whether in the form of money, goods, or labor. A narrative qualitative approach was used, with data collected through in-depth interviews, non-participant observation, archival review, and documentation of bookkeeping records. The subjects of this research are members of the persatuan barang group who actively participate in social and cultural events in the village. The findings reveal three types of reciprocity: generalized, balanced, and negative. Generalized reciprocity is evident in voluntary contributions without expecting immediate return, often practiced among close kin or neighbors. Balanced reciprocity is demonstrated through exchanges of equal value with a certain expectation of timely return, particularly during communal events like weddings or funerals. Negative reciprocity, although rare, involves unequal exchanges that may lead to social tensions or perceptions of unfairness. These findings indicate that the persatuan barang group functions not only as an informal economic mechanism but also as a cultural institution that fosters mutual assistance, reinforces social cohesion, and preserves traditional values. The exchange systems operate within an implicit moral economy that prioritizes collective welfare over individual gain. Additionally, the tradition of rewang and the organizational role of persatuan barang highlight the resilience and adaptability of indigenous practices in supporting rural livelihoods amid changing socioeconomic conditions. The study suggests that such local systems of reciprocity play a vital role in sustaining social capital, strengthening community identity, and ensuring social security in the absence of formal welfare structures. Further research is recommended to explore the long-term impact of these practices on community resilience and rural development.  

This study examines the implementation of the Sigalovada Sutta as a form of ancestral devotion within the Nyadran Dauwang tradition practiced by the Buddhist community in Depok Hamlet, Java. Grounded in the understanding that religion and culture are deeply intertwined, the research aims to explore how Buddhist doctrinal values are actualized through local communal rituals and how these practices contribute to social cohesion, environmental stewardship, and cultural continuity. Using a qualitative case study approach, data were collected through participant observation, in-depth interviews with religious leaders, elders, and community members, and analysis of ritual documentation. Triangulation of methods and sources was applied to enhance the credibility and depth of interpretation. The findings reveal that Nyadran Dauwang consists of four interrelated components: communal cleaning of irrigation canals (Susuk Wangang), ritual journeys accompanied by offerings and food sharing, interfaith prayer gatherings, and Wayang Kulit performances. These practices embody key Buddhist values such as spiritual friendship, loving-kindness, compassion, ethical reciprocity, and collective merit-making, as articulated in the Sigalovada Sutta. The tradition also reinforces respect for ancestors, strengthens intergenerational bonds, promotes ecological awareness, and fosters harmony in a pluralistic religious setting. Rather than functioning as a rigid doctrinal text, the Sigalovada Sutta operates as a living ethical framework that guides communal life through culturally resonant forms. In conclusion, the study demonstrates that Nyadran Dauwang represents a contextualized enactment of Buddhist ethics that integrates religious teachings with local cultural heritage. This integration offers an important model for Buddhist religious education, cultural preservation, and community-based approaches to social and environmental sustainability.

This study departs from the mubadalah approach in interpreting hadiths related to gender relations from the perspective of Faqihuddin Abdul Qadir's thought. Through a literature review and descriptive-analytical analysis method, this research examines how mubadalah, as a hermeneutic method, can offer a fair, contextual, and equitable reading of religious texts. In Faqihuddin's view, mubadalah is based on the principles of reciprocity and mutual relations between men and women, rejecting both gender hegemony and subordination. This approach serves as a critical response to the patriarchal constructions in Islamic interpretations that have marginalized women. The findings indicate that mubadalah can bridge the gap between conservative textual approaches and radical liberal readings, and is relevant for realizing justice and gender equality in the lives of Muslims

This study examines the relationship between attachment styles and parasocial interaction among K-pop fans, where fans may develop an emotional bond with their idols despite the lack of real reciprocity. Attachment styles influence the level of attachment, with individuals with an anxious attachment style tending to be more emotionally involved and dependent on their idols, while those with an avoidant attachment style maintain more emotional distance. The role of social media in reinforcing the illusion of closeness is also a key focus of this study. The research aims to identify the relationship between attachment styles and parasocial interaction using a quantitative method with a correlation analysis approach. The findings indicate that fans with an anxious attachment style tend to have a more intense emotional bond, actively participate in fandom activities, and are more prone to anxiety when they lack updates about their idols. In contrast, those with an avoidant attachment style still consume idol-related content but with lower emotional involvement. The theoretical implication of this study supports the theories of attachment styles and parasocial interaction, explaining how emotional relationships form between fans and idols. Practically, this study can be used to develop digital literacy programs for K-pop fans to help them manage parasocial relationships in a healthier way, especially for individuals who are more vulnerable to excessive emotional attachment.

Electricity theft is an activity that is detrimental to the state where PLN as the party that distributes electricity has unknowingly lost its main commodity without any reciprocity in the form of payment. To overcome electricity theft, Execution of Electricity Use (P2TL) is carried out. Implementation of Electric Power Use (P2TL) is an activity to control electricity users who do not comply with installation standards. P2TL activities include planning, inspection, technical and/or legal actions and settlements carried out by PLN on PLN installations and/or Electric Power User installations. P2TL activities carried out in the Koba area from October to December 2023 found 3 violations in the area. The kWh saved as a result of P2TL from October to December was 21,480 kWh. From the kWh savings obtained, the highest loss was in October of 0.47% and the loss obtained without P2TL kWh savings was 0.48%. So that the kWh savings obtained from P2TL can reduce Non-Technical Losses. The more P2TL violations are found, the higher the reduction in losses obtained by PT PLN (Persero) ULP Koba. 

This research explores the emotional lives of individuals in multigenerational families in rural communities, focusing on children, adolescents and the elderly. In the context of a rural community that generally has a close-knit and interdependent family structure. This study aims to understand the emotional dynamics that occur between different generations and how this can affect individual well-being as well as relationships between family members. The research methods used included in-depth interviews, participatory observation, and thematic analysis of data collected from several villages representing the socio-economic diversity of the region. The results of this study show that emotional relationships in rural multigenerational families are often characterized by closeness and reciprocity, but also face challenges such as generational conflict and economic pressures. This study provides insights into how multigenerational family dynamics affect the well-being and emotional lives of family members.      

The paradoxical phenomenon of domestic violence (KDRT) within the ideal construct of Islamic marriage, supported by the prevalence of violence against women in Indonesia, forms the empirical basis of this research. Fikih mubadalah, as an interpretative framework that emphasizes the principle of reciprocity in understanding religious texts, and the Law Number 12 of 2022 concerning Sexual Violence Crimes (UU TPKS), as a juridical instrument providing comprehensive protection for victims of sexual violence, constitute the central conceptual elements of this study. This research focuses on the analysis of the implementation of UU TPKS and the fikih mubadalah paradigm within the pedagogical context of the Islamic Marriage Jurisprudence subject in the eleventh grade of Social Sciences at Madrasah Aliyah Negeri (MAN) 1 Banjarmasin. The research method employed is descriptive qualitative, with data collection techniques including participatory observation, semi-structured interviews with students and educators, and documentary analysis of learning artifacts. The research findings indicate that the integration of the fikih mubadalah concept and the substance of UU TPKS in the learning process significantly enhances students' understanding of the essence of egalitarian marital relations and the urgency of legal protection against gender-based violence. Students are able to identify manifestations of gender inequality in marriage case studies and internalize the importance of equality and legal protection guarantees. Nevertheless, heterogeneity in the level of understanding is still identified in a small portion of the sample population. The conclusion of this research is that the internalization of fikih mubadalah and UU TPKS within the Islamic Marriage Jurisprudence curriculum effectively stimulates students' critical awareness of the importance of just marital relations and the imperative of preventing acts of violence. The application of a contextual and participatory pedagogical approach proves to be positively correlated with an increase in students' understanding. This research recommends the adoption of a similar integrative approach in the religious education curriculum as a strategic effort to shape a young generation that possesses legal awareness, a fair gender perspective, and the capacity to build harmonious and violence-free family institutions. 

The COVID-19 pandemic is a reality that impacts and impacts people's lives. This is a complex and urgent situation that needs to be addressed. Even though the global health crisis has been declared over, this pandemic situation is not truly over. To answer this, a response from religious communities is needed, and the response is dialogue. The aim of this research is to highlight the importance of dialogue between religious communities in a pandemic situation. Therefore, the author uses qualitative methods with a library research approach. The author considers dialogue between religious communities to be important in this pandemic problem. The country has a model of reciprocity, mutual transformation and acceptance, as well as an awareness of global responsibility in interfaith dialogue. That is why dialogue plays an important role in motivating people to think and act for good in a pandemic situation.

Social capital is an important factor for farmers because it can support the management of livestock businesses in Indonesia. Especially because Indonesian culture still relies heavily on group activities in society. Research on the influence of social capital on the performance of goat breeders in the Besowo Village area aims to describe the characteristics of social capital (Trust, Norm, Network, Reciprocity) by identifying the level of social capital of breeders in Besowo Village, Kepung subdistrict on the performance of the livestock. The research was carried out on 1-28 September 2023 using the Systematic Random Sampling method, namely determining the initial sample randomly using the Slovin formula to obtain 82 respondents in all hamlets in Besowo Village. The results of this research show that social capital has an important role in people's livestock by utilizing the existing social patterns of society.

The following article discusses the results of research on the value of women's struggle in the novel They Bilang Aku Kemlinthi by Hanifa Vidya with a mimetic approach. The focus of this discussion is to describe values ​​which include social reality, educational reality, and the reality of struggle. This approach can be linked between literary works and real life through a mimetic approach. In the novel, the local community rejects the "cook, macak, manak" system, that women can only cook, dress up and give birth. So researchers are interested in studying it using a mimetic approach. The method used in this article is a qualitative descriptive approach which produces data in the form of written words, and this research contains data quotations which provide an overview of the research results, then the data collection technique used is reading and note-taking techniques, because to find out a picture of life social values, education, and struggles that exist in real life. The description of social reality includes an attitude of helping the upper class to the lower class (compassion), and the existence of an attitude of helping the lower class to the upper class (reciprocity) in the novel reflects social values ​​in real life. Then the description of the reality of education, such as enthusiasm for education and being active in school activities, in the novel, the value of education is still present in the real world. Then the reality of struggle is related to fighting for rights.

The following article discusses the results of research on the value of women's struggle in the novel They Bilang Aku Kemlinthi by Hanifa Vidya with a mimetic approach. The focus of this discussion is to describe values ​​which include social reality, educational reality, and the reality of struggle. This approach can be linked between literary works and real life through a mimetic approach. In the novel, the local community rejects the "cook, macak, manak" system, that women can only cook, dress up and give birth. So researchers are interested in studying it using a mimetic approach. The method used in this article is a qualitative descriptive approach which produces data in the form of written words, and this research contains data quotations which provide an overview of the research results, then the data collection technique used is reading and note-taking techniques, because to find out a picture of life social values, education, and struggles that exist in real life. The description of social reality includes an attitude of helping the upper class to the lower class (compassion), and the existence of an attitude of helping the lower class to the upper class (reciprocity) in the novel reflects social values ​​in real life. Then the description of the reality of education, such as enthusiasm for education and being active in school activities, in the novel, the value of education is still present in the real world. Then the reality of struggle is related to fighting for rights.

This research aims to analyze and determine the influence of competence, communication and compensation on employee performance in a company. This research was conducted using a quantitative approach and involved respondents consisting of employees at various levels of positions who work at companies in the district. Jagakarsa, South Jakarta. Data was collected through a questionnaire with a total of 22 questions and a total of 100 respondents which could measure the level of competency, communication, compensation and employee performance. The data analysis technique used in this research is SEM PLS (Structural Equation Modeling - Partial Least Squares), which was carried out using SmartPLS 4.0 software. The data analysis methods used in this research include measurement model analysis, structural model analysis, and direct influence hypothesis testing. The results of data analysis show that employee competency has a significant positive influence on employee performance. Communication also has a significant positive influence on employee performance. Effective and open communication allows clear and timely information to have a positive and significant impact on improving employee performance. And the compensation variable was also found to have a significant positive influence on employee performance. These findings provide important implications for human resource management and organizational practitioners in designing policies and programs related to competency development, improving communication, and providing adequate compensation for employees so that employees can provide reciprocity in the form of maximum performance for the company.

This sociological study of religion attempts to explain the relationship between humans and spirits in the syncretism of Theravada Buddhism tradition with case studies in Indonesia, Cambodia, and Myanmar. In these countries, before the influence of the Indian Dharmic Religion, people practiced Theravada Buddhism side by side with folk beliefs. This study uses the theory of correlational theology from Paul Tillich as the search for common ground in reflection of the syncretic folk belief of worshipping Danghyang among Javanese people in Indonesia, Neak Ta among Khmer people in Cambodia, and Nat among Burmese people in Myanmar. The method used literature research and field observations in three countries in 2020. The results of this study are in the exploration of doctrinal concepts from religious texts and the acculturation practices on cultural heritage between the folk belief with the view of wholeness theology in Theravada Buddhism cosmology. Humans live in harmony with other creatures in this world according to the law of attachment and reciprocity, or Paticcasamuppada, consisting of 31 realms of existence. In the context of the three countries, these spirits articulate three relations: the relationship between guardian spirits and the people, the relationship between the deceased spirits and the living, and the relationship between spirits and the social environment, as in line with spiritual ecology (215 words)

Effective data governance is critical for companies to ensure that the use of data in their operations has a positive impact on overall performance and enables the fulfillment of legal obligations regarding the use and management of data and regulatory requirements. Data services are a core business function of the agency, therefore it is very important for companies to give high priority to providing reliable data quality. By avoiding duplication, ensuring correctness, validity and ongoing accessibility, data governance is critical to obtaining high-quality data. Currently, financial institutions have not formally adopted an effective data governance policy. Therefore, a study was conducted to examine the relationship between data governance and data management and how this affects Bank Mandiri's performance. The research method used is qualitative and is based on an in-depth examination of the relevant literature, including books and journals. In addition to determining the influence of data governance on management practices and the overall performance of a bank, this study aims to gain insights into the relationships and dependencies between data governance and data management. The findings of this study indicate that despite having similar objectives, data management and data governance show interdependence and reciprocity in various aspects.

In essence, every religion wants its adherents to live peacefully in the midst of religious and cultural diversity. However, this hope does not always materialize in the construction of real life on Indonesian soil with the presence of inter-religious and inter-ethnic conflicts. Conflict experiences become endless lessons as an effort to maintain peace and harmony in religious life. A number of local praxis and initiatives were raised to untangle the tangled threads of inter-religious conflicts in Indonesia by prioritizing a balanced way of religious life that does not view others as opponents. This study of reciprocity in relation to religious moderation originates from the local context of Larantuka and draws its relevance to efforts to inculcate religious moderation in Indonesia. In a more specific context, the focus of this study is to describe the practical life of religious communities in the city of Larantuka, East Flores, East Nusa Tenggara which can be seen as the foundation and medium for grounding the ideals of religious moderation in Indonesia. The praxis of life in question is the reciprocity of young students in the city of Larantuka both within the school environment and among people who have different religious and ethnic backgrounds. Therefore, the basic question is how reciprocity among students in the city of Larantuka can become an inspiration and basis for efforts to instill religious moderation.

In essence, every religion wants its adherents to live peacefully in the midst of religious and cultural diversity. However, this hope does not always materialize in the construction of real life on Indonesian soil with the presence of inter-religious and inter-ethnic conflicts. Conflict experiences become endless lessons as an effort to maintain peace and harmony in religious life. A number of local praxis and initiatives were raised to untangle the tangled threads of inter-religious conflicts in Indonesia by prioritizing a balanced way of religious life that does not view others as opponents. This study of reciprocity in relation to religious moderation originates from the local context of Larantuka and draws its relevance to efforts to inculcate religious moderation in Indonesia. In a more specific context, the focus of this study is to describe the practical life of religious communities in the city of Larantuka, East Flores, East Nusa Tenggara which can be seen as the foundation and medium for grounding the ideals of religious moderation in Indonesia. The praxis of life in question is the reciprocity of young students in the city of Larantuka both within the school environment and among people who have different religious and ethnic backgrounds. Therefore, the basic question is how reciprocity among students in the city of Larantuka can become an inspiration and basis for efforts to instill religious moderation.