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Circulating drugs without a distribution permit is a criminal act, where the drugs being distributed are not necessarily relevant to their composition and manufacture. This means that the safety, efficacy and benefits of drugs being traded are not guaranteed. Then the perpetrators of distributing drugs without a distribution permit will be punished and subject to criminal penalties. In this case Law no. 17 of 2023 concerning Health regulates criminal provisions for perpetrators of distributing drugs without a distribution permit with a prison sentence of 12 years and a fine of five billion rupiah, but the criminal sanctions imposed by the judge in decision case number 111/pid.B/2013/PN/ are reduced. Mtr does not provide a deterrent effect for perpetrators. The problems in this research are: first, what is the responsibility for perpetrators of criminal acts of distributing drugs without a distribution permit? Second, what are the judge's considerations in handing down a decision regarding the distribution of drugs without a distribution permit in case number 111/pid.B/2013/PN/Mtr?The results of this research are to show that the form of responsibility of the defendant is in accordance with the elements of responsibility, because the actions carried out by the defendant contained an element of intentional error and the judge sentenced the defendant to 10 months' imprisonment, which according to the author was not appropriate because the sentence This will not have a deterrent effect on the perpetrator.

Islamic Religious Education in schools plays an important role in shaping Muslim personalities that reflect authentic Islamic values. The main goal is for students to not only practice religious teachings as a routine, but also understand the meaning of every worship they do, both for themselves and their relationship with God. Islamic Religious Education plays a role as the main pillar in shaping Islamic character, with an approach that involves learning religious values ​​consciously and systematically. This study uses a library research method by analyzing various references from journals and books that discuss the role of Islamic Religious Education in character formation. The results of the study show that this education contributes significantly to building a society that has moral responsibility and strong Islamic character. By strengthening faith and piety, students are expected to avoid negative behavior that can damage social life and endanger national unity. Therefore, Islamic Religious Education is a long-term investment in creating individuals who are not only intellectually intelligent, but also have noble morals according to Islamic teachings.

In the current era of globalization and technology, computers, RFID are examples of information technology tools that are indispensable for meeting human needs in almost every aspect of life, including the management of infrastructure and equipment lending.According to direct research at Widya Praja Ungaran Vocational School, there are only two workers who handle facilities and infrastructure. In carrying out their work assignments, they still experience difficulties. Excess workload and the process of borrowing tools that still lacks a sense of responsibility, so that the results of the work are not maximized.The existence of increasingly sophisticated technology, the management of infrastructure and equipment lending can be done with the help of technological tools that will be implemented in this school. This research aims to make it easier to administer, because this school has not yet added a new workforce.This research can be designed with the help of software (Bootstrap, MySql), programming (PHP, Arduino IDE) and equipment (NodeMCU ESP8266, RFID, LCD, I2C, buzzer, power supply, breadboard, jumper cables, resistors, LEDs) to provide data information. more accurate, effective, efficient and provide a good working atmosphere in this school. It is hoped that this research can reduce work overload and create a sense of responsibility in borrowing equipment, using local networks (wifi / handphone) and computers or laptops, with the research method used is research and development (R&D).

Education plays an important role in the development of a nation, with the quality of education being the responsibility of all parties, especially teachers. In Elementary Schools (SD), teachers must utilize various open materials in learning to motivate students, help them explore basic abilities, and guide them to discover their potential. Teaching materials in learning, such as developing teaching materials using a project-based approach that has great potential to integrate local values ​​and utilize the potential of the surrounding environment, so that learning becomes more meaningful for students. In SD Negeri 8 Dobo, it was found that many teachers were not yet skilled in creating open materials in learning and the learning process was still teacher-themed. To overcome this, community service activities were carried out by creating a Workshop on Developing Teaching Materials Based on Projects for Elementary School Teachers in Small Islands. This workshop aims to improve teacher competence, especially in small border island areas, in developing project-based teaching materials. Teachers will be trained to design learning projects that are interesting, challenging, and relevant to the local context, and support their implementation with appropriate open materials. The expected end results include improving teachers' pedagogical skills, the formation of collaborative networks between teachers, and the creation of learning project plans that can be implemented in their respective schools. In addition, this activity will also provide practical strategies to overcome the geographical and social challenges facing teachers in border areas. Thus, this workshop is expected to be a strategic step in improving the quality of education in the region.

The image of government bureaucracy is influenced by the performance of public service agencies. For this reason, it is necessary to carry out continuous reform, in anticipating and adapting to developments in society. In an effort to improve the image, performance and professionalism of government agencies towards good governance, it is important to have unity of direction and views among government employees. In this research the problem is how the government of Kuala Kurun District, Gunung Mas Regency, Central Kalimantan Province improves the quality of public services and what only inhibiting factors in improving the quality of public services This research uses a qualitative approach, the data displayed is generally in the form of actual and accurate sentence descriptions and connects the problems studied with a qualitative approach. Researchers go out into the field to research the object of study and hold direct interactions with the community with the aim of obtaining in-depth information about this matter, conducting in-depth interviews and observations The results of this research show that the public service bureaucracy at the Kuala Kurun Subdistrict Office has not been maximized, public satisfaction with services in the dimensions of reliability, responsiveness, guarantees, empathy and direct evidence is implemented with minimum standards, this is because there is still an imbalance in the distribution of tasks and implementation The work that is the responsibility of employees at the Kuala Kurun Village Office, especially the main tasks and functions that have been determined. The causal factor is limited facilities and infrastructure which influences the provision of maximum public services. From the results of this research, it is recommended to evaluate the performance of public services, so that bureaucratic reform can be implemented in the Kurun Village Office, Gunung Mas Regency, Central Kalimantan Province.

This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.

The integration of Islamic education into a nation’s educational system represents a strategic effort to align religious and national educational objectives under a unified policy framework. In many Muslim-majority countries, the responsibility for managing Islamic education is delegated to local governments as part of a broader national consensus involving various educational stakeholders. This arrangement, however, often raises tensions because education policy is inherently a political decision influenced by state interests and ideological considerations. The process of incorporating Islamic education within the national system reflects the dynamic interplay between religion and politics, where Islamic education both shapes and is shaped by political structures. This study explores how political power affects the development, autonomy, and implementation of Islamic education policies. The objective is to highlight the challenges of maintaining educational freedom and religious authenticity while ensuring state oversight and quality assurance. The findings emphasize that a deep understanding of educational politics enables Muslim educators and policymakers to advocate for Islamic education that aligns with Islamic principles yet remains relevant within the national educational framework. Therefore, the balance between state control and institutional independence is essential in realizing the holistic goals of Islamic education in contemporary society.

This study explores the role of transformational leadership within the context of Christian Religious Education, emphasizing its ethical foundation and implications for shaping the future of humanity. In an era marked by moral ambiguity, rapid technological progress, and declining spiritual values, Christian education faces the urgent challenge of cultivating ethical character, spiritual maturity, and social responsibility. The problem addressed in this research is the gap between leadership practices in Christian educational settings and the transformative outcomes expected in students’ moral and spiritual development. The objective of this study is to analyze how transformational leadership can be effectively applied to Christian Religious Education to foster ethical behavior and visionary thinking. Using a qualitative descriptive method supported by literature analysis and interviews with Christian educators and leaders, this research identifies core principles and strategies that align biblical teachings with transformational leadership theory. The findings reveal that transformational leaders who model Christ-centered values, inspire through vision, and mentor with compassion significantly impact learners’ ethical formation and worldview. The synthesis of ideas highlights the integration of faith, leadership, and pedagogy as a holistic approach to addressing the ethical and existential challenges of the 21st century. In conclusion, transformational leadership within Christian Religious Education is essential in guiding learners toward a life of purpose, integrity, and contribution to a humane and spiritually grounded society.

The rapid advancement of digital technology, particularly Artificial Intelligence (AI), has reshaped various sectors, including the field of law. This study aims to examine the integration of AI in law firms’ operations, focusing on its potential benefits, legal challenges, and ethical implications in the Indonesian legal context. This research employs a qualitative approach through a normative juridical method, supported by literature review and case analysis related to the use of AI in legal practice. Relevant legislation, including Law No. 11 of 2008 on Electronic Information and Transactions, is analyzed to assess the existing regulatory framework. The study reveals that while AI enhances efficiency in tasks such as document analysis, case prediction, and legal drafting, it also raises concerns about algorithm reliability, data bias, and the absence of specific AI-related legal regulations in Indonesia. Law firms must ensure transparency, accountability, and ethical responsibility when adopting AI to align with the principles of justice. Human interaction remains crucial to maintain trust and professional integrity in client services. The research contributes to the ongoing discourse on developing legal and ethical frameworks for AI implementation in the legal sector. It suggests the need for comprehensive regulation and professional guidelines to optimize AI utilization while safeguarding justice and ethical standards. The study is intended for publication in a national academic journal.

The budget division has responsibility for tasks that are usually carried out including financial management, analysis and budget control in the company The aim of this research is to determine the implementation and optimization of digitalization of expedition bookkeeping in the budget division by employees of the State Electricity Company Nusantara Power Services (PT. PLN-NPS) at the Sidoarjo head office, East Java. This research uses field research methods by collecting data through reviewing internship activities and using previous research regarding the budget division.  The research results show that the implementation and optimization of digitalization of expedition bookkeeping in the budget division can helps all employee needs and already has an effective system in its use.

Education is the main foundation in the formation of character and quality of human resources throughout the world. However, the development of technology, especially artificial intelligence (AI), has presented new challenges in the world of education, especially in maintaining the academic integrity of students. The convenience offered by AI is often used unethically, such as in plagiarism or manipulation of academic assignments. This phenomenon encourages the importance of an alternative approach that does not only rely on policy and supervision, but also instills strong moral values. This study examines the relevance of the Islamic educational psychology approach in strengthening the academic integrity of students in the AI era. This approach offers solutions based on Islamic values such as muraqabah (awareness of Allah's supervision), muhasabah (self-evaluation), and the habituation of noble morals. The study was conducted using a library research method by analyzing literature related to academic integrity, AI technology, and Islamic educational psychology, including the thoughts of Imam Al-Ghazali. The results of the study show that the Islamic values taught by Al-Ghazali are very relevant in overcoming the challenges of academic integrity caused by the development of AI technology. The principle of muraqabah helps students understand the ethical implications of their academic actions, while muhasabah encourages self-reflection to improve behavior. In addition, the habituation of values such as honesty and responsibility provides a long-term solution in shaping students' characters. This conclusion emphasizes the importance of integrating Islamic values into the higher education curriculum to create an academic environment with integrity and ethics amidst the advancement of modern technology.

The MBKM (Merdeka Belajar Kampus Merdeka) program is mandatory for every student at the Faculty of Teacher Training and Education, Universitas Katolik Widya Mandira Kupang. The program aims to share new knowledge and provide direct experience through field activities that can enhance the competence of prospective teachers. One of the MBKM activities outside the classroom is choir training. The community service is conducted through assisting choir practice for students of SMPK St. Theresia Kupang at the Catholic Church of Santo Fransiskus Aisi BTN Kolhua, located at JL. Fetor Funay No. 8, Kolhua, Maulafa Subdistrict, Kupang City, East Nusa Tenggara. Choir training is a form of musical art that requires good teamwork and coordination among members to achieve perfect harmony. This article aims to explore effective methods in choir training, with the church as the venue for the students’ activities to fulfill the KKN or MBKM program based on extracurricular activities to enhance vocal quality and harmony. This research was conducted through observation, interviews with the choir trainer, and active participation in training sessions, focusing on Vocal techniques (Pitch, Phrasing, Harmonization, Articulation, and Intonation) and Expression (Tempo, Dynamics, Interpretation, Rhythm, and Resonance). The results of the study show that vocal warm-ups, clear voice division, and regular evaluations play a crucial role in the success of choir practice. By applying these methods, the choir group was able to achieve better musical quality. Additionally, this program successfully fostered social responsibility and teamwork. In conclusion, this extracurricular activity positively impacts the development of vocal skills and social awareness within the learning environment.

This study analyzes the procedures for employee payroll documentation and data transfer at PT PLN Nusantara Power Services to enhance the efficiency and accuracy of human resource (HR) administration. Using a descriptive qualitative method, data were collected through library and field research. The findings indicate that digitalizing HR administration improves operational efficiency, transparency, and compliance with regulations. Digital transformation also minimizes errors and supports data risk management. The author's internship experience highlights the importance of responsibility and accuracy in data management to meet professional standards. This research contributes to the development of technology-based administrative systems in the energy sector.  

This study aims to determine 1) the effect of implementing green accounting on the company's financial performance, 2) the effect of corporate social responsibility on the company's financial performance, and 3) the effect of implementing green accounting and corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange in 2020-2022. The method in this study uses a quantitative method. The data sources used in this study are secondary data types and the sampling technique uses the purposive sampling method by obtaining 10 companies out of 63 companies with a total of 30 annual reports listed on the Indonesia Stock Exchange in 2020-2022 which will be the object. Data analysis used in this study is descriptive statistical analysis, classical assumption tests, and simple regression tests. The results of this study indicate that the implementation of green accounting has a positive and significant effect on the company's financial performance, corporate social responsibility has a positive and significant effect on the company's financial performance and the implementation of green accounting and corporate social responsibility also simultaneously has a positive and significant effect on the company's financial performance

This study aims to analyze the impact of ownership structure and corporate social responsibility (CSR) on the profitability and firm value of companies listed on the Indonesia Stock Exchange. Utilizing the latest data from annual reports published between 2021 and 2023, this research employs multiple regression analysis to test the proposed hypotheses. The findings reveal that (1) ownership structure has a positive and significant effect on the firm's profitability, indicating that diversified ownership can enhance financial performance; (2) corporate social responsibility positively and significantly influences profitability, suggesting that companies engaged in CSR initiatives tend to be more profitable; (3) ownership structure does not have a significant impact on firm value, indicating that other factors may be more dominant in market valuation; (4) corporate social responsibility positively and significantly affects firm value, implying that investment in CSR can enhance positive investor perceptions; and (5) specifically, corporate social responsibility has a positive and significant impact on the firm value in the manufacturing sector listed on the Indonesia Stock Exchange. These findings emphasize the importance of sound ownership strategies and a commitment to social responsibility as key factors in enhancing both profitability and firm value.

Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.

Corporate social responsibility (CSR) plays an important role in supporting sustainable development in Indonesia. This article analyzes eight flagship CSR programs from various companies covering the environment, education, financial inclusion, and community empowerment sectors. Using a qualitative case study approach, the research found that the integration between business strategy and CSR initiatives can create significant and sustainable economic, social and environmental impacts. Programs such as Memilah Sampah Menabung Emas by Pegadaian, Electrifying Agriculture by PLN, BRInita by BRI, Desa Sejahtera Astra by Astra, TJSL Desa Penglipuran by Pelindo, Mas Tani Tampan by PGN, Desa Energi Berdikari by Pertamina International Refinery, and PAUD Berkarakter by Adaro succeeded in improving community welfare, opening economic opportunities, reducing carbon emissions, and increasing access to quality education. The synergy between the company's core business and CSR implementation not only fulfills regulatory obligations, but also becomes an effective strategy to create a sustainable positive impact on society and the environment.

Educational management is an essential element in the management of educational institutions, including the effective and efficient arrangement of resources to achieve educational goals. This study examines Henry Fayol's management theory and its implementation in Islamic educational institutions. With a qualitative approach based on literature review, this study explores Fayol's five main management functions of planning, organizing, directing, coordinating, and controlling adapted according to Islamic values. The results of the study indicate that the application of Fayol's management principles can improve operational efficiency, strengthen the integration of Islamic values ​​in education, and create synergy between academic and spiritual aspects. Principles such as division of labor, authority and responsibility, discipline, unity of command, and unity of direction support the systematic and structured management of educational institutions. The adaptation of this theory in the context of Islamic education includes holistic strategic planning, organizing based on Islamic values, directing with moral leadership, coordination through deliberation, and control that focuses on achieving educational goals that include academic and spiritual aspects. This study concludes that the integration of Fayol's management theory with Islamic values ​​provides a comprehensive framework for managing Islamic educational institutions effectively and efficiently, while producing competent graduates with high moral integrity.

The purpose of this research is to create an ontological framework of Islamic economics with tawhid and caliphate as its philosophical and theological pillars. Islamic economic ontology integrates moral and spiritual elements into the economic system and describes economic reality according to Islamic teachings. The study, which used the literature research method, found that caliphate leadership emphasizes human responsibility in managing natural resources in a just and sustainable way, while the concept of tawhid serves as a theological foundation that places Allah at the center of all economic activities. When these two ideas are combined, it results in a comprehensive strategy that prioritizes material, social, and spiritual well-being. It is hoped that the ontological framework put forward in this study will serve as a roadmap for creating an economic structure that is not only effective but also socially just and consistent with Islamic principles.

This study aims to analyze the role of study tour activities to the Heroes Museum in strengthening students' national defense attitudes. In the digital era, many young generations lack awareness of national values ​​and the history of the nation's struggle. This is indicated by the low appreciation of the services of the heroes. The Heroes Museum as a historical education space has strategic potential in instilling patriotic values ​​through direct experience. Using the literature study method, this study collected data from books and scientific articles. The results show that experience-based activities, such as museum visits, are effective in increasing students' understanding of history, heroic values, and nationalism. In addition, museum visits can build students' character, such as a sense of responsibility, discipline, and love for the country. This study concludes that a study tour to the Heroes Museum not only enriches students' historical insights, but also instills moral values ​​and builds national identity in depth.