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The purpose of this study is to analyze the influence of Corporate Social Responsibility (CSR), Financial Distress, and Altman Z-Score on Dividend Decisions in automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. This study is motivated by fluctuations in the Dividend Payout Ratio (DPR) in the automotive sector, which indicates changes in company dividend policy due to economic conditions, financial performance, and non-financial factors that influence management decision-making. The research method used is a quantitative approach with a causal associative research type to examine the relationship between the independent and dependent variables. The study population consists of automotive sector companies listed on the IDX, while the sample was determined using a purposive sampling technique based on certain criteria. Research data were obtained from annual reports and company financial statements for the 2020–2025 period. Data analysis was carried out using the Dividend Payout Ratio (DPR) as a proxy for dividend decisions and statistical testing to determine the effect of CSR, Financial Distress, and Altman Z-Score on company dividend, the data were processed using SPSS.

The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening internalization of religious values have contributed to a decline in students' moral character, which is reflected in poor communication ethics, lack of respect for lecturers, plagiarism practices, individualistic attitudes, and weak academic responsibility. This study aims to analyze the implementation of Islamic values in addressing the crisis of student etiquette at UIN Walisongo Semarang. The research employs a qualitative approach with a descriptive method through literature review, observation, and data collection from various scientific journals. The findings indicate that the implementation of Islamic values, such as akhlaq al-karimah (noble character), trustworthiness (amanah), discipline, Islamic brotherhood (ukhuwah Islamiyah), and responsibility, can serve as effective solutions in developing students' religious and ethical character. These values are implemented through spiritual development programs, an Islamic academic culture, lecturers' role modeling, Islamic student organization activities, and character education based on Islamic principles. This study emphasizes that the integration of Islamic values into the campus education system constitutes a strategic step in shaping a generation of Muslim intellectuals who excel not only academically but also possess strong morality and ethical conduct.

Humanitarian law plays a significant role in shaping military professionalism, particularly in developing leadership character that upholds human values during military operations. Marine Corps officers are frequently involved in operational assignments that directly interact with civilian populations, both in war operations and military operations other than war. Therefore, a comprehensive understanding of International Humanitarian Law is essential for supporting professional and ethical decision-making. This study aims to analyze efforts to optimize humanitarian law understanding in order to develop a humanistic character among Marine Corps officer cadets. The research employed a qualitative descriptive method using observation, interviews, documentation studies, and literature reviews. Data were collected from Marine Corps educational institutions and legal experts within the Indonesian Naval Academy. The findings indicate that humanitarian law understanding among officer cadets remains constrained by limited instructional time, insufficient practical simulations, and the need for stronger curriculum integration. However, humanitarian law significantly contributes to developing integrity, responsibility, empathy, respect for human dignity, and professionalism in military leadership. Optimization efforts can be achieved through curriculum enhancement, practical case-based learning, continuous legal education, leadership ethics training, and strengthening organizational culture. The study concludes that strengthening humanitarian law education is essential for producing professional, humanistic, and globally competent Marine Corps officers.

This study aims to implement the Cooperative Integrated Reading and Composition (CIRC) learning model to improve collaboration skills and learning outcomes among phase E students in class X-3 at SMA Katolik 2 Kabanjahe in Catholic Religious Education. This research employed Classroom Action Research conducted in two cycles, consisting of planning, implementation, observation, and reflection stages. Data were collected through observation sheets, learning outcome tests, and documentation, then analyzed using descriptive qualitative analysis supported by process and learning achievement indicators. The findings showed that the implementation of the CIRC learning model improved across learning stages, including orientation from 87% to 95%, organization from 90% to 97%, concept introduction from 87% to 92%, publication from 93% to 98%, and reflection and reinforcement from 87% to 98%. Students’ collaboration skills also increased in each indicator, namely working productively from 75% to 88%, actively participating in problem solving from 82% to 88%, maintaining a balance between listening and speaking from 76% to 86%, appreciating group members’ contributions from 73% to 87%, and demonstrating responsibility as group members from 77% to 93%. Learning outcomes also improved, as shown by the increase in the proficient category from 27% to 77%, while the basic and developing categories decreased to 0% in cycle II. These results indicate that CIRC effectively enhances students’ active participation, collaboration, responsibility, and learning achievement. Therefore, CIRC is recommended as an alternative collaborative learning model for Catholic Religious Education, particularly in strengthening cooperative interaction and meaningful understanding of religious learning materials in classroom practice.

Child support rights after divorce constitute a fundamental right that must be protected to ensure children's welfare and development. However, many children do not receive adequate financial support because parents, particularly fathers, fail to fulfill their obligations after divorce. This study aims to analyze the legal regulation of child support rights after divorce and examine the legal protection available when these rights are neglected. The research employs normative legal research using statutory and conceptual approaches. Legal materials were collected through library research, including legislation, legal literature, scholarly journals, and relevant court decisions. The findings show that Indonesian law provides a comprehensive legal framework through the Marriage Law, the Child Protection Law, and the Compilation of Islamic Law, all of which affirm that divorce does not terminate parental responsibilities. Under Islamic law, the obligation to provide child support remains with the father. Legal protection is available through civil and criminal mechanisms, including enforcement claims and criminal liability for child abandonment. However, weak law enforcement, limited supervision of court decisions, and low legal awareness continue to hinder effective protection. Strengthening enforcement, increasing legal awareness, and enhancing state involvement are essential to ensure the fulfillment of child support rights after divorce.

The rapid development of digital service platforms, particularly online motorcycle taxi services, has transformed modern economic transaction patterns, where the relationship between drivers and consumers is categorized as an ijarah (service lease) contract. However, in practice, various forms of breach of contract (wanprestasi) frequently occur and potentially harm one of the parties. This study aims to analyze the concept of the ijarah contract, identify the forms of wanprestasi, and review them based on Sharia Economic Law principles. This qualitative normative research employs a literature-based approach, utilizing secondary data from classical fiqh books, DSN-MUI fatwas, the Indonesian Civil Code, and reputable academic journals, which are analyzed descriptively-analytically. The findings reveal that breaches occur in three typologies: unilateral cancellation by consumers (ta'addi), negligence and fictitious account manipulation by drivers (taqshir and tadlis), and disproportionate cancel fee policies by platforms, indicating structural dzulm. From a sharia perspective, the settlement of wanprestasi requires compensation (ta'widh) calculated based on actual loss without riba elements, while classifying technical obstacles as force majeure under a fault-based liability approach. This study implies the need to reconstruct the digital ecosystem so that it is not only formally valid but also enforces substantive justice based on maslahah (public interest), al-‘adl (justice), mas,uliyyah (responsibility), and tawazun (proportional balance)

This study aims to describe the implementation of Islamic school culture in shaping the religious character of students at SMK Islam Insan Mulia. The research employed a descriptive qualitative approach based on interview transcripts with three students from different vocational programs, namely Mechanical Engineering, Accounting, and Culinary Arts. Data were analyzed through data condensation, thematic coding, data presentation, and interpretive conclusion drawing to obtain a comprehensive understanding of students’ experiences. The findings indicate that Islamic school culture is implemented through religious routines, student discipline, teacher guidance, ethical vocational learning, and the development of a clean and orderly school environment. These practices contribute to the formation of religious character, which is reflected in students’ worship awareness, moral responsibility, honesty in learning, discipline, cooperation, and future orientation. The study also identified several challenges, including limited student independence, peer dependence in group assignments, and the gradual development of facilities in a new vocational program. These findings suggest that Islamic school culture needs to be managed consistently through habituation, teacher role modeling, continuous monitoring, and integration with vocational competencies. The study implies that strengthening Islamic school culture can support both religious character formation and vocational readiness among students.

This study aims to analyze the impact of nickel mining activities on the religious life of the community in West Kabaena District, Bombana Regency. The research employed a qualitative method with a descriptive approach to obtain an in-depth understanding of the social and religious changes occurring within the community. Data were collected through interviews, observations, and documentation involving religious leaders, community leaders, youth representatives, and mining workers. The collected data were analyzed through data reduction, data display, and conclusion drawing. The findings indicate that nickel mining activities have not diminished the community’s understanding of environmental stewardship as a religious responsibility. However, increasing economic dependence on the mining sector has gradually reduced public concern for environmental preservation. In the religious sphere, mining activities have contributed positively by supporting the construction and improvement of worship facilities and religious programs. Nevertheless, work-related demands have reduced the participation of some community members in religious activities. Furthermore, mining activities have affected social solidarity within the community. Values such as brotherhood, mutual cooperation, and social care remain preserved, although changes in social interaction patterns and widening economic disparities have become increasingly apparent. The study concludes that nickel mining activities generate both positive and negative impacts on the religious life of the West Kabaena community. Therefore, balanced policies integrating economic development, environmental sustainability, and religious values are essential to promote sustainable community welfare and strengthen social harmony.

D Dowry (mahar) is an obligation of a groom to his bride in Islamic marriage, symbolizing respect and responsibility. In the Buton community, mahar also develops as a customary tradition known as boka, which carries both symbolic and socio-cultural meanings. This study aims to analyze the concept of mahar according to the Shafi’i school of law and its implementation in Taduasa Village, South Buton Regency. This research uses a qualitative method with data collection techniques including interviews, documentation, and literature review. The findings show that mahar is viewed as a symbol of respect for women and is determined based on lineage and social status. According to the Shafi’i school, such practices are permissible as long as they are based on mutual agreement and do not burden the groom. However, excessively high dowry amounts in some cases may hinder marriage. This study concludes that the mahar tradition in Taduasa Village remains consistent with Shafi’i principles but should be adjusted to the Islamic values of ease and public welfare.

Christian religious education teachers act as agents of social, spiritual, and cultural transformation by integrating Christian values ​​into the lives of communities that are still strongly bound to ancestral customs and beliefs. The transformation of customs through contextual evangelism is both a challenge and an opportunity for Christian religious education (PAK) teachers in carrying out their roles as educators and servants of God in a pluralistic society. This study aims to analyze the strategic steps of PAK teachers in integrating Gospel values ​​with local culture without eliminating the identity of the Christian faith or damaging the noble values ​​of customs. The research method used is a qualitative approach and literature study. The results of the study indicate that PAK teachers need to have three main strategic steps, namely contextual understanding by studying in depth the values, symbols, and practices of local customs, a transformational approach, namely presenting Gospel values ​​through education that respects culture but leads to renewal of life and pedagogical implementation through creative and reflective learning methods that foster students' awareness of faith and social responsibility. With this strategy, Christian Religious Education teachers can become agents of transformation, bridging the gap between Christian faith and local culture, ensuring that evangelism is not confrontational but contextual, dialogical, and builds lives rooted in the love of Christ.

This study aims to analyze the role of Christian Religious Education (CRE) teachers as counselors in shaping students’ social behavior amid increasing behavioral deviations such as bullying, violence, misuse of social media, and low tolerance. These phenomena are influenced by internal factors such as emotional instability and identity formation, as well as external factors including family, environment, and digital culture. This research employs a descriptive qualitative method using a library research approach by collecting data from books, scholarly journals, and relevant documents. The findings reveal that CRE teachers play a strategic role not only as educators but also as counselors who accompany students holistically, covering spiritual, moral, emotional, and social aspects. The counseling role performed by CRE teachers includes modeling behavior, mediating conflicts, strengthening self-control, providing social support, and building empathetic relationships with students. Through this approach, students undergo a process of internalizing Christian values such as love, forgiveness, responsibility, and tolerance, which contribute to the development of positive social behavior. Furthermore, collaboration among teachers, parents, and the community serves as a supporting factor in successful character formation. Therefore, the role of CRE teachers as counselors is proven to be effective in shaping students’ social behavior in accordance with moral, social, and religious values, while contributing to the development of a generation with integrity and competitiveness.

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

This study aims to explore how the inquiry approach functions as a pedagogical strategy in Christian Religious Education to enhance students’ spiritual discernment. The background of this research arises from the tendency of learning practices that remain predominantly focused on cognitive aspects, thereby not fully cultivating spiritual sensitivity in life decision-making. This study employs a qualitative method with a descriptive-analytical approach through a review of theological and pedagogical literature, conceptual analysis, and reflection on classroom learning practices. The analysis focuses on the relationship between the core elements of inquiry questioning, investigating, dialoguing, and reflecting on knowledge and the process of developing the ability to discern God’s will in the real-life contexts of students. The findings indicate that inquiry effectively creates a reflective learning experience that integrates cognitive, affective, and behavioral dimensions, enabling students not only to understand faith teachings theoretically but also to consider Christian values in concrete situations. This approach encourages active participation, constructive and critical dialogue, and fosters habits of faith reflection, moral sensitivity, and personal responsibility. Thus, inquiry is proven to be a relevant pedagogical method for achieving the theological goal of Christian Religious Education, namely the formation of spiritual discernment that guides students’ attitudes, decisions, and actions in daily life.

This study examines human resource competence in improving financial management at the Public Service Agency of Gorontalo State University, a public higher education institution that operates under a flexible financial management model while remaining accountable for public funds. The main problem addressed is how financial management personnel translate regulatory knowledge, technical skills, and professional attitudes into efficient, effective, and accountable financial governance. This study aims to analyze the competence of financial management personnel and explain its contribution to strengthening institutional financial management. A qualitative descriptive approach was employed through interviews, observation, and document analysis involving bureau leaders, financial work team officials, treasurers, and financial managers across relevant work units. The findings show that knowledge competence is reflected in personnel understanding of regulations, policies, financial systems, budgeting procedures, reporting requirements, and the linkage between budget and institutional performance. Skills competence is demonstrated through financial administration, transaction recording, document verification, use of financial information systems, reconciliation, reporting, and preparation of accountability documents. Attitudinal competence appears in professionalism, compliance, integrity, prudence, responsibility, and openness to evaluation and audit. Financial management has been directed toward performance-based planning, expenditure control, budget realization monitoring, reporting, supervision, and audit follow-up. However, challenges remain in regulatory adaptation, system integration, data quality, document timeliness, account-code accuracy, inter-unit coordination, and consistency of audit follow-up. The study concludes that strengthening human resource competence is essential for improving financial management that is efficient, effective, accountable, and performance-oriented in public university financial governance.

This study aims to explain the effectiveness of assessment in the learning process, focusing on improving student outcomes at SDN Larangan Tokol 1 Pamekasan. This research applies a qualitative methodology categorized as a descriptive study. Data collection was carried out through observation, interview sessions, and document analysis involving teachers and students at SDN Larangan Tokol 1 Pamekasan The findings of the study indicate that the implementation of learning process evaluation is conducted systematically and continuously through question and answer activities, daily assignments, group discussions, learning practice, daily tests, as well as the assessment of students’ attitudes and skills. Teachers use various strategies to improve the effectiveness of learning evaluation, such as the use of varied teaching methods, providing motivation, habituation of discipline, utilization of learning media, and the implementation of remedial and enrichment programs.Supporting factors for the effectiveness of learning evaluation include the support of the principal, teacher competence, parental support, and the availability of learning facilities. Meanwhile, the obstacles include differences in students’ learning abilities, lack of motivation among some students, and limited availability of certain learning media.The assessment of the learning process contributes effectively to improving students’ academic achievement, shaping discipline and responsibility character, as well as increasing students’ participation and collaboration in the ongoing learning process. Therefore, learning assessment plays a crucial role in creating an effective learning process and improving student achievement at SDN Larangan Tokol 1 Pamekasan.

Multicultural education offers hope in addressing various social tensions that have emerged in recent times, as it is an educational approach that consistently upholds values, beliefs, heterogeneity, plurality, and diversity in all aspects of education. This study aims to describe the implementation of multicultural inclusive learning in developing students’ moral character and to identify the challenges of its implementation at MIN 2 Gunungkidul Yogyakarta. The study employed a qualitative approach with a case study design. Data were collected through observation, interviews, and documentation involving the principal, teachers, and students as sources of information. The data were analyzed through data collection, data reduction, data display, and conclusion drawing or verification. The findings show that multicultural inclusive learning was implemented through the habituation of the 5S values (smiling, greeting, addressing, politeness, and courtesy), inclusive classroom arrangement for students with special needs, and the strengthening of discipline, responsibility, independence, care, and religious activities within the madrasah environment. These practices contributed to a warmer learning atmosphere, acceptance of differences, and social interaction between regular students and students with special needs. The main challenges included the limited availability of special assistant teachers, teachers’ limited competence in handling students with special needs, and insufficient inclusive learning facilities

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.

The fiqh principle stating that a leader’s policies and actions toward the people must be based on public welfare is an Islamic legal principle emphasizing that every action and policy of a leader should be oriented toward the interests and well-being of society. This study aims to examine the meaning, normative foundations, concepts, and implementation of this principle in state governance. The research employs a library research method with a normative approach through the analysis of the Qur’an, Hadith, fiqh literature, scholarly journals, and relevant legislation. The findings indicate that this principle has a strong foundation in the Qur’an and Hadith, particularly regarding trustworthiness, justice, and the responsibility of leaders toward their people. Conceptually, this principle is closely related to the theories of maqashid al-shari’ah and siyasah shar’iyyah, which place public welfare as the primary objective of Islamic law. In practice, the principle is applied in various fields, including public administration, law and legislation, religious policies, as well as economic and fiscal policies. Its implementation can be seen in policies concerning the prohibition of interfaith marriage, marriage dispensation, marriage legalization hearings (isbat), the suspension of Hajj departures during the COVID-19 pandemic, and the management of state finances during the era of the Rightly Guided Caliphs. Therefore, this principle demonstrates that Islamic law possesses flexible and adaptive characteristics while maintaining a strong orientation toward public welfare, making it relevant to modern systems of governance.

This study analyzes the integration of aesthetics and ethics in cosmetology education and its implications for strengthening the professionalism of cosmetology teachers. Cosmetology is often viewed as an applied field that primarily produces visual beauty through make-up, skin care, hair care, and cosmetic services. However, professional cosmetology practice also involves moral responsibility because it deals directly with the human body, personal identity, safety, comfort, and client trust. This article uses a normative qualitative method with conceptual and philosophical approaches through library research. The analysis is organized through three dimensions of philosophy of science: ontology, epistemology, and axiology. The findings show that, ontologically, cosmetology studies beauty and the human body not merely as physical objects, but as subjects with value, dignity, and diverse meanings. Epistemologically, cosmetology knowledge is constructed through the integration of scientific theory, practical skills, professional experience, sanitation principles, occupational safety, and service standards. Axiologically, cosmetology contains ethical values that guide beauty practices so that they remain honest, safe, responsible, and respectful of human dignity. The integration of aesthetics and ethics strengthens the role of cosmetology teachers as educators, professional models, and character builders in vocational education. Therefore, cosmetology learning should not only emphasize technical competence and visual results, but also internalize ethical awareness, reflective judgment, and responsibility in every stage of professional practice.

This study was conducted to examine the integration of spiritual intelligence into Islamic Religious Education (PAI) learning as an effort to strengthen students’ character. At MA Al-Amien Bugih Pamekasan, some students still demonstrate a lack of discipline, responsibility, and honesty in the learning process. To address these issues, PAI teachers integrate spiritual values through religious activities and the cultivation of positive habits during classroom instruction. This study aims to describe the implementation of spiritual intelligence integration, the strategies used by teachers, and its implications for students’ character development. This research employed a descriptive qualitative approach. Data were collected through observations, interviews, and documentation involving purposively selected informants, namely PAI teachers and students. Data analysis followed the Miles, Huberman, and Saldana model, including data reduction, data display, and conclusion drawing. The validity of the findings was ensured through source and technique triangulation. The results indicate that the integration of spiritual intelligence in PAI learning has been implemented systematically through planning, implementation, and evaluation stages. Teachers incorporate spiritual values through religious practices, role modeling, learning reflections, discussions of moral values, and character assessments. These strategies contribute positively to the development of students’ character, particularly in fostering discipline, responsibility, honesty, cooperation, empathy, and independence. Although several challenges remain, including differences in students’ backgrounds, limited instructional time, and external environmental influences, the integration of spiritual values continues to support sustainable character development among students. The findings highlight the important role of spiritual intelligence in creating meaningful learning experiences and promoting positive character formation in Islamic educational settings.