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Background: The rapid development of financial technology and the increasing volume of cross-border transactions have led to the emergence of increasingly complex digital financial crimes, involving anonymous actors and exploiting regulatory gaps and jurisdictional differences. This condition poses serious challenges to legal systems, particularly in terms of digital evidence, the attribution of legal liability, and the effectiveness of cross-border law enforcement. Objective: This study aims to reconstruct the framework of civil and criminal liability in digital fraud cases to make it more adaptive, integrated, and responsive to technological developments. Method: The research employs a qualitative socio-legal approach, combining normative analysis of cybercrime regulations, case studies of international digital fraud, comparative analysis of legal systems across countries, and interviews with legal practitioners and fintech regulators. Results: The findings reveal significant legal gaps, regulatory fragmentation across jurisdictions, and weaknesses in electronic evidence systems that hinder effective law enforcement. Additionally, the complexity of actors and technologies within digital ecosystems complicates the accurate attribution of legal responsibility. Therefore, an integrated legal framework is required, incorporating both civil and criminal liability, international regulatory harmonization, and the utilization of technology to enhance law enforcement effectiveness.

This Community Service activity aims to foster a spirit of mutual cooperation and to assist local fishermen engaged in seaweed businesses in the processing and cleaning of their harvests in the Amal Beach Area, East Tarakan District. Seaweed harvested from the sea needs to undergo a thorough cleaning process to maintain its quality, ensure market readiness, and meet industry standards. The activity was carried out by six implementers who collaborated directly with the local fishermen through mutual cooperation, seaweed cleaning, and education on environmentally friendly sea product management. The implementation methods included field observation, guidance, and hands-on practice at the fishermen’s business locations to provide practical understanding. The results indicated improved efficiency in the seaweed processing chain, from cleaning to storage, thereby reducing the risk of damage and quality loss. Additionally, the fishermen’s awareness of the importance of maintaining cleanliness and the balance of coastal ecosystems increased significantly. This activity also strengthened social bonds between students and the fishing community, fostering harmonious communication, and instilling values of togetherness, environmental care, and social responsibility. The positive impact of this program is expected to serve as a sustainable model for sea product management while promoting a collaborative culture between academics and coastal communities.

Solid waste management in Makassar City constitutes a strategic issue that extends beyond technical and administrative concerns to encompass legal, ethical, and socioreligious dimensions. Although the local government has established regulatory frameworks and policy instruments for waste management, empirical conditions reveal a persistent gap between legal norms and their implementation, as reflected in high waste generation rates, weak source segregation, limited public participation, and increasing pressure on landfill capacity. This study aims to analyze the effectiveness of waste management in Makassar City from the perspective of Islamic law and to examine the potential integration of Sharia principles in strengthening sustainable environmental governance. The research employs a qualitative approach with a descriptive-analytical design based on policy analysis, literature review, and theoretical synthesis of Islamic legal doctrines, particularly maqāṣid al-sharīʿah and fiqh al-bī’ah. The findings indicate that, despite the existence of adequate local legal instruments, waste management practices remain ineffective due to insufficient internalization of ethical values, weak law enforcement, and limited behavioral change within society. From the perspective of Islamic law, these conditions demonstrate the incomplete realization of the principles of amanah (trust and responsibility), maslahah (public interest), and the prevention of harm (lā ḍarar wa lā ḍirār) in both governmental practice and public conduct, thereby undermining the objectives of protecting human life and the environment. The implications of this research highlight the importance of synergizing positive law and Islamic legal principles to promote environmentally sustainable governance oriented toward long-term public welfare.  

This Community Service Program (PkM) aims to enhance character, life skills, and family capacity in supporting youth development in Parangloe District, Gowa Regency, South Sulawesi. The family entrepreneurship training activity was conducted through an educational approach, skills training, family workshops, and structured mentoring by involving youth as agents of change. Implementation methods included material presentations on the dangers of drugs, socialization of youth-family collaboration, exposition of entrepreneurship concepts, and hands-on practice in making handicrafts (mini brooches from felt fabric). The activity results demonstrated increased knowledge and understanding among youth regarding positive character values such as discipline, responsibility, and effective communication. Skills training had a significant impact on youth abilities in critical thinking, collaboration, and creativity development. Family empowerment through parenting pattern workshops yielded positive outcomes in parent-child relationships. This program is expected to serve as a model for human resource development at the local level and can be replicated in other regions to create a young generation with excellent character and competitive edge.

This study aims to examine the effect of green innovation on company value, with financial performance as a mediating variable, in the mining industry. This study uses a systematic literature review approach by examining various relevant previous studies. The results of the study indicate that green innovation plays a significant role in improving environmental performance and operational efficiency of companies, which in turn positively impacts financial performance. Good financial performance is a key factor in strengthening company value and stakeholder trust. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies. This study also found that companies that successfully implement green innovation tend to have a better image in the eyes of investors and the public, which contributes to increasing the company's market value. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies, strengthening their position in an industry that increasingly prioritizes sustainability and social responsibility.

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

This article examines the role of axiology as a value dimension in the philosophy of science, which serves to guide science so that it not only produces knowledge but also provides benefits that align with humanitarian, ethical, and sustainable values. This research uses a library study method by reviewing various literature discussing the concept of axiology. The results of the study indicate that science cannot be viewed as a value-free activity, because every stage of the scientific process, from problem selection and method development to data interpretation and application of research results, is constantly influenced by social norms, moral considerations, and certain values. Therefore, axiology plays a crucial role in ensuring that scientific progress prioritizes human welfare and does not have destructive impacts. Furthermore, critical thinking skills are an important element in the application of axiology, as they enable humans to assess and consider the benefits and consequences of science more deeply. This study also emphasizes that scientists have a moral responsibility both internally, such as maintaining academic integrity and scientific objectivity, and externally, namely ensuring that research results are utilized for the common good. Thus, this article highlights the importance of integration between science, ethics, and values ​​as a foundation for developing knowledge that is not only scientifically correct, but also morally good and beneficial for the sustainability of life.

This study aims to understand how the spirit of innovation and the meaning of entrepreneurship are constructed through the lived experiences of startup business actors in the digital economy era. Using a qualitative narrative inquiry approach within the social constructivist paradigm, this research explores how startup entrepreneurs interpret innovation, resilience in the face of failure, and social responsibility as integral parts of their entrepreneurial identity. Data were collected through in-depth interviews, non-participant observation, and document analysis of startups in the technology, education, and creative economy sectors in Indonesia. Narrative thematic analysis reveals that innovation is understood not merely as a business strategy but also as a form of self-expression and the construction of entrepreneurial identity. Failure is perceived as a reflective learning process that shapes resilience and generates new meaning in the entrepreneurial journey. Moreover, entrepreneurship is interpreted as a meaningful journey that integrates economic goals with social and moral values. The digital ecosystem functions as a social space where entrepreneurial values are negotiated, shared, and reinforced through interaction and collaboration. These findings affirm that entrepreneurship in the digital era is a social process involving creativity, ethical reflection, and sustainable innovation. Theoretically, this study contributes to expanding the understanding of entrepreneurship as a social practice, while practically emphasizing the importance of reflective learning and value awareness in building a sustainable and meaningful startup ecosystem for society.

The development of AI is now changing many aspects of our lives, especially in the digital world. However, along with these advances, new challenges have arisen, particularly in the form of digital disinformation. Technologies such as deepfake and voice cloning have made it easy to manipulate a person’s image or voice, often for malicious purposes such as online fraud and the spread of fake news. This study focuses on the ethical violations that occur with the use of AI, particularly in the context of these technologies. It also evaluates the effectiveness of Indonesia's legal framework in combating digital disinformation. Using qualitative research methods based on literature studies, the results highlight several ethical concerns. Fundamental principles such as responsibility, honesty, and justice are often overlooked in the development and application of AI, leading to unethical behavior in the digital sphere. Additionally, the study reveals that the legal regulations currently in place in Indonesia are insufficient to adequately protect the public from the potential abuses of AI technology. This research emphasizes the need for stronger legal and ethical standards to address the growing concerns about AI misuse and to safeguard the public from digital manipulation and disinformation.

This study examines the role of Islamic Religious Education in shaping the character of young generations in the contemporary era. Islamic Religious Education is not only focused on cognitive aspects but also emphasizes moral, spiritual, and social development. The rapid development of technology and globalization has influenced the lifestyle and mindset of youth, creating challenges in maintaining ethical values and noble character. This research aims to analyze how Islamic Religious Education contributes to the formation of students’ character, including honesty, responsibility, discipline, tolerance, and social awareness. The research method uses a qualitative descriptive approach through literature review and analysis of relevant educational practices. The results show that effective Islamic Religious Education can strengthen students’ moral awareness, develop positive behavior, and build spiritual intelligence. Teachers play a significant role as role models in integrating Islamic values into daily life. Therefore, strengthening curriculum, learning methods, and collaboration between schools, families, and communities is essential to optimize the role of Islamic Religious Education in forming a morally upright and responsible young generation.

This study aims to describe and analyze the implementation of contextual Islamic Religious Education (PAI) based on agro-education integrated with Islamic values at SMP Nurul Huda Merakurak. The background of this research is the need for a more practical and contextually relevant PAI learning model that aligns with students’ real-life environments, particularly in agrarian-based schools. This study employs a qualitative approach using a case study method. Data were collected through observation, in-depth interviews, and documentation. The results show that PAI learning is directly integrated into agro- educational activities such as plant cultivation, environmental management, and character building through values such as trustworthiness (amanah), hard work, responsibility, and gratitude. PAI teachers play an active role in connecting Islamic teachings with agro-educational practices through contextual and reflective approaches. This research contributes to the development of a contextual and transformative PAI learning model that is relevant to local potential and students’ spiritual needs. The findings are expected to inspire other educational institutions in designing innovative PAI learning models based on environmental engagement and character development.

Education in Islam plays a vital role in developing human potential holistically, where knowledge serves as the primary indicator of an individual's quality. This study aims to examine the virtue of knowledgeable people from the Quranic perspective, focusing on the theological and pedagogical analysis of Surah Al-Mujadalah verse 11. The method employed is descriptive qualitative through library research with a thematic exegesis (tafsir) approach. The results indicate that QS. Al-Mujadalah verse 11 establishes a hierarchy of human dignity based on the integration of faith and knowledge, rather than social or material status. These findings confirm that the elevation of rank encompasses a worldly dimension in the form of moral authority and an otherworldly dimension in the form of high positions before Allah. The implications of this research for contemporary Islamic education emphasize the importance of eliminating the dichotomy between religious and general sciences to cultivate the insan kamil (perfect human), who possesses a balance of intellectual intelligence, spiritual depth, and social responsibility. The study concludes that the virtue of knowledge in Islam is always grounded in transcendental values that bridge theory, faith, and practical deeds.

The development of the digital era has triggered a significant transformation in consumer shopping patterns, which have now shifted from conventional retail to Quick Commerce (Q-Commerce). This article analyzes the phenomenon of changing consumer behavior driven by preferences for speed, practicality, and time efficiency, with the COVID-19 pandemic as the main catalyst. The study highlights that the success of Q-Commerce is highly dependent on Logistics Service Quality (LSQ), particularly in terms of timeliness, courier interaction quality, and order condition. Despite offering convenience that disrupts physical retail, this business model faces serious sustainability challenges, including high last-mile operational costs, difficulty achieving profitability leading to the closure of several market players, and intense competition from hybrid retail models. In addition, traffic safety issues and increased carbon emissions are highlighted as social and environmental impacts. This study concludes that while Q-Commerce holds great potential, its sustainability requires strategic innovations that balance service speed with cost efficiency and ecological responsibility.vThe development of the digital era has triggered a significant transformation in consumer shopping patterns, which have now shifted from conventional retail to Quick Commerce (Q-Commerce). This article analyzes the phenomenon of changing consumer behavior driven by preferences for speed, practicality, and time efficiency, with the COVID-19 pandemic as the main catalyst. The study highlights that the success of Q-Commerce is highly dependent on Logistics Service Quality (LSQ), particularly in terms of timeliness, courier interaction quality, and order condition. Despite offering convenience that disrupts physical retail, this business model faces serious sustainability challenges, including high last-mile operational costs, difficulty achieving profitability leading to the closure of several market players, and intense competition from hybrid retail models. In addition, traffic safety issues and increased carbon emissions are highlighted as social and environmental impacts. This study concludes that while Q-Commerce holds great potential, its sustainability requires strategic innovations that balance service speed with cost efficiency and ecological responsibility.

This Community Service Program aims to enhance the understanding of parents, Madrasah Tsanawiyah students, and the community of Karangbong Village regarding the history of developmental psychology and major child development theories. The program was initiated due to the community’s limited knowledge of developmental concepts, which affects the quality of parenting practices. Using a descriptive qualitative approach through observation, interviews, educational sessions, and discussions, the program presented essential materials covering the history of developmental psychology, Piaget’s cognitive development theory, Erikson’s psychosocial stages, and Vygotsky’s sociocultural theory. The results indicate a significant improvement in participants’ comprehension of developmental stages and their ability to apply appropriate parenting strategies. The program also reinforced the awareness that child development is a responsibility and divine trust that must be nurtured optimally. Overall, this activity contributes to the development of informed, adaptive, and development-oriented parenting within the community.

This Community Service Program aims to enhance the understanding of parents, Madrasah Tsanawiyah students, and the community of Karangbong Village regarding the history of developmental psychology and major child development theories. The program was initiated due to the community’s limited knowledge of developmental concepts, which affects the quality of parenting practices. Using a descriptive qualitative approach through observation, interviews, educational sessions, and discussions, the program presented essential materials covering the history of developmental psychology, Piaget’s cognitive development theory, Erikson’s psychosocial stages, and Vygotsky’s sociocultural theory. The results indicate a significant improvement in participants’ comprehension of developmental stages and their ability to apply appropriate parenting strategies. The program also reinforced the awareness that child development is a responsibility and divine trust that must be nurtured optimally. Overall, this activity contributes to the development of informed, adaptive, and development-oriented parenting within the community.

The phenomenon of the dual role of wives is a complex social reality amidst the patriarchal culture that is still deeply rooted in Indonesian society. In this social system, women often bear the double burden of domestic responsibilities as well as public roles, which often gives rise to gender inequality, role conflict, and psychological stress. This article aims to analyze the dual role of wives in a patriarchal culture using a gender perspective and maqasid sharia as an analytical framework. The research method used is a literature study with a qualitative-descriptive approach to various relevant literature. The results of the study indicate that patriarchal culture tends to limit access and recognition of women's roles, thus contradicting the principle of gender justice. Meanwhile, maqasid sharia emphasizes the values ​​of balance, justice, and benefit in husband-wife relations. The principles of hifz ad-din, hifz an-nafs, hifz al-aql, hifz an-nasl, and hifz al-mal provide theological legitimacy for women's social and economic roles as long as they are carried out within the framework of justice, shared responsibility, and family harmony.  

This study aims to analyze the legal accountability of three judges of the Surabaya District Court who were proven to have been involved in bribery practices during the examination process of a case that resulted in the acquittal of Gregorius Ronald Tannur, the son of Edward Tannur, a former member of the Indonesian House of Representatives from the National Awakening Party (PKB). The study focuses on identifying the forms of legal responsibility that may be imposed on judges who receive bribes, as well as examining the abuse of judicial authority that influenced the issuance of the court decision. This research employs a normative juridical method using a statutory and case approach, through an analysis of Law Number 48 of 2009 on Judicial Power, Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 on the Eradication of Corruption Crimes, Decision of the Surabaya District Court Number 454/Pid.B/2024/PN SBY, and the Joint Decree of the Supreme Court and the Judicial Commission of 2009 concerning the Code of Ethics and Guidelines for Judicial Conduct. The findings indicate that judges proven to have accepted bribes may be subject to criminal sanctions in the form of imprisonment and/or fines, ethical sanctions imposed by the Judicial Commission, as well as administrative sanctions in the form of dishonorable dismissal, and that court decisions rendered by judges involved in bribery may be challenged through available legal remedies. This study underscores the importance of strengthening internal and external oversight mechanisms and enhancing transparency in judicial proceedings to maintain and restore public trust in the judiciary.

This research is motivated by the view that literary works, including children's films, serve not only as entertainment but also as a means of moral learning that plays an essential role in shaping children's character. The film Paddington (2014) was chosen because it features an innocent main character who can represent moral values ​​through simple actions and dialogue. The purpose of this study is to describe how the main character's innocence is depicted in the film and how these moral values can serve as a learning medium for children. This study uses a qualitative descriptive approach with content analysis. Data were obtained through observations of scenes, dialogues, and the main character's actions that demonstrate innocence and the moral values ​​contained therein. The results show that Paddington's innocence manifests in honesty, politeness, trust, and a high level of curiosity, though this often leads to misunderstandings or chaos. This innocence serves as a medium for conveying moral values ​​such as responsibility, empathy, and learning from mistakes. The implications of this study indicate that children's films can be an effective means of character education if studied and accompanied by an understanding of the moral values ​​contained therein.

The study describes the implementation of the Christian Religious Education teaching module with the theme Allah Creates Man to Manage in grade VI students of SD Negeri 1 Kereng Bangkirai. The qualitative descriptive approach applied direct observation, documentation of activities, and assessment of learning outcomes in the affective, cognitive, and psychomotor domains to the 11 students who attended. The teaching module is aligned with the Learning Outcomes of Phase C of the Independent Curriculum providing a directed learning structure from Genesis 2:8-15. The opening activities include greetings, prayers, praise, Bible readings, as well as students' experiential questions about nature to build a relationship between the material and everyday reality. Core activities utilize explanations, group discussions, presentations, and clipping projects with the theme of loving God's created nature that increase active participation, cooperation, and creativity of students. Assessments showed good results in all three learning domains despite constraints such as the discomfort of cross-gender discussions and the introverted nature of students; The role of teachers in creating a safe atmosphere strengthens the effectiveness of the process. Reflection confirms meaningful learning that shapes an attitude of gratitude, environmental concern, and Christian responsibility.

This study examines the implementation of an Islamic Religious Education (PAI) learning model based on Project-Based Learning (PjBL) and collaborative approaches in shaping students’ noble character at SD Negeri Besuk Kidul, Besuk District. The study is grounded in the research gap that PAI learning in elementary schools is often still dominated by conventional, teacher-centered methods that emphasize cognitive achievement while providing limited space for the internalization of moral values through authentic learning experiences. This research aims to analyze how PjBL and collaborative learning are designed and implemented in PAI instruction and to explore their contribution to students’ character development. A qualitative approach with a descriptive case study design was employed. The research subjects included the school principal, a PAI teacher, and elementary school students. Data were collected through observation, in-depth interviews, and documentation, and analyzed using an interactive data analysis model. The findings reveal that the integration of project-based and collaborative learning in PAI instruction enhances students’ noble character, particularly in terms of honesty, discipline, responsibility, cooperation, respect, and social awareness. Students actively engage in learning activities, apply Islamic values in real-life contexts, and demonstrate positive behavioral changes both in and outside the classroom. These results indicate that Project-Based Learning and collaborative approaches constitute an effective and meaningful strategy for strengthening character education in PAI at the elementary school level.