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Islamic Religious Education (PAI) faces serious challenges from the crisis of integrity and trust in the digital era, which is manifested in the weakening of social solidarity (ukhuwah) and the emergence of a toxic social environment due to disinformation and fragility of commitment. This study aims to analyze and formulate an implementation model for the values ​​of Shiddiq (honesty and truth) and Amanah (trustworthiness and responsibility) in PAI, as well as to examine their role in building Ukhuwah and a Positive Social Environment among students. The method used is library research with a qualitative-analytical approach, involving a critical review of relevant scientific literature, journals, and books. The results of the study indicate that the implementation of these two prophetic values ​​must be carried out transformatively through integrated Project Based Learning (PjBL) and Problem Based Learning (PBL) methods, not merely cognitive transfer, but through real practice. The value of Shiddiq plays a central role in building trust and countering hoaxes, while Amanah ensures commitment and social responsibility, which collectively strengthen the bonds of ukhuwah. These findings imply the urgency of developing an Islamic Religious Education (PAI) curriculum that is responsive to digital ethics and strengthens teacher exemplary behavior (uswah hasanah) as a model of integrity. It is recommended that future research conduct empirical tests of the proposed implementation model to strengthen the generalizability of the findings.

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

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.

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.

This study aims to examine the effect of accounts payable, profitability, and Other Comprehensive Income (OCI) on audit fees in FMCG Food & Beverage companies listed on the Indonesia Stock Exchange for 2020–2024. A quantitative method using multiple linear regression was applied, supported by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests which indicated that the model is statistically valid. The regression results show that accounts payable significantly affects audit fees (sig 0.002), while profitability (sig 0.286) and OCI (sig 0.064) have no significant partial effect. Simultaneously, all variables significantly influence audit feeswith an F-test value of 0.000. The coefficient of determination (R²) of 0.576 indicates that 57.6% of audit fee variation is explained by the independent variables. These findings highlight that company risk, reflected in higher accounts payable, is the primary determinant of audit fees in the FMCG sector.

In the context of Indonesia's post-pandemic financial market dynamics, investment and financing decisions often face challenges of cash flow uncertainty and capital cost volatility, requiring a Profitability Index (PI) and Weighted Average Cost of Capital (WACC) perspective to ensure optimal resource allocation to maximize company value. This study aims to analyze the effectiveness of investment and financing decisions through the integration of PI and WACC based on a synthesis of the latest literature. A descriptive qualitative approach was used through a literature study with secondary data from financial journals and textbooks from 2021-2025, collected from Google Scholar and university repositories, then analyzed thematically with data reduction, presentation, and literature triangulation to interpret the PI, IRR, and WACC indicators. The results show that PI is consistently >1 (ratio of 1.15-1.45) and IRR > WACC (average of 10-12%), confirming the feasibility of 70% of manufacturing projects, while WACC of 9.8% from the optimal capital structure (debt ratio of 40-50%) supports an effective tax shield, despite being constrained by multiple IRRs, conflicting metric rankings, and BI interest rate fluctuations that increase implicit costs by up to 15%. It can be concluded that PI-WACC integration increases theoretical profitability by 12% through precise allocation, but is limited by the generalization of secondary data; a hybrid model with mixed-method validation is recommended for the non-manufacturing sector in emerging markets.

Chili pepper (Capsicum frutescent L.) is known as one of the high sources of vitamin C, which acts as an important natural antioxidant for human health because the body is unable to produce its own. This study aims to analyse vitamin C levels in chili pepper using the iodometric titration method quantitatively by taking a 5 gram sample of chili pepper and titrating it using 0,1 N iodine solution. The analysis results showed that the vitamin C content obtained was 0,0704% or equivalent to 70,4 mg/100g. This value is higher than some research results. This value is higher than some previous research results on fruits and chillies from other regions. This finding shows that chilli pepper has great potential as a source of vitamin C in supporting the fulfilment of people’s daily nutrition. In addition, the iodometric titration method is proven to be effective and efficient to be used in the analysis of vitamin C in foodstuffs. Therefore, chili pepper consumption can be a simple strategy in improving nutritional and preventing disease related to vitamin C deficiency.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, especially in Bantul Regency, where they significantly contribute to the Gross Regional Product(GRDP) and job creation. Despite a rise in MSMEs numbers from 2021 to 2024, their long-term viability is hindered by issues like insufficient funding, inadequate accounting skills, and underutilization of e-commerce platforms. This research investigates how businesses, accounting knowledge, and e-commerce adoption impact MSME sustainability in Bantul Regency. Employing a quantitative method, it collected primary data via questionnaires from 100 MSME operators selected through purposive sampling. Analysis involved multiple linear regression. Findings indicated that business capital had no significant influence on sustainability, while accounting knowledge and e-commerce use positively and significantly boosted it. The R2 value of 29% show that these factors collectively explain 29% of MSME sustainability variance, with the remaining 71% attributed to external variables. The study highlights the need to enchane accounting education and digital tools to boost MSME competitiveness and resilience.

Research. Elementary School Teacher Education Study Program, STKIP PGRI Papua. The purpose of this study is to examine the Influence of Using Kahoot as an Interactive Learning Media to Increase the Learning Interest of Sixth-Grade Students in Civic Education at SD YPK Bethania Mariadei. This type of research is Experimental research. The population in this study consists of students at SD Bethania Mariadei, while the research sample is 21 students in the sixth grade. Data collection was conducted through questionnaires and documentation. The collected data was analyzed using descriptive statistics and inferential statistics techniques. Based on the hypothesis testing results, the calculated t-value is 2.926 with a significance of 0.009. The significance value shows 0.009 < 0.05, so H0 is rejected and H1 is accepted, which leads to the conclusion that there is a significant and positive effect of using Kahoot media as an interactive learning tool to increase the learning interest of sixth-grade students in Civics subjects at SD YPK Bethania Mariadei. The Kahoot Interactive Learning Media can be applied for Civics learning in elementary schools. Keywords: Kahoot, Learning Media, Learning Interest, Civics.  

This study examines the influence of income inequality and poverty on the prevalence of stunting in ten provinces across Sumatra Island during the 2016–2024 period. Using a panel dataset of 90 observations and applying a Fixed Effect Model, the results indicate that both income inequality—measured by the Gini Ratio—and poverty have a positive and significant effect on stunting. The Gini Ratio shows a coefficient of 1.46 (p = 0.0002), while poverty records a coefficient of 6.28 (p = 0.0140), jointly explaining 52% of the variation in stunting prevalence. Spatial analysis further supports these findings, with Moran’s I values exceeding 0.40, suggesting strong spatial autocorrelation and clustering of high-stunting regions. High-risk clusters—Aceh, Jambi, and Bengkulu—are characterized by Gini Ratios above 0.33 and poverty levels exceeding 12%, reinforcing the existence of an intergenerational poverty–stunting trap, particularly influenced by urban–rural disparities (rural 53.3% vs urban 34.9%). The study highlights that specific nutrition interventions such as supplementary feeding, micronutrient programs, and breastfeeding promotion are insufficient without accompanying structural reforms addressing economic inequality. Therefore, multisectoral convergence strategies are required, including expanded conditional cash transfers, progressive local taxation reforms, nutrition-focused social assistance, and universal basic infrastructure to accelerate stunting reduction toward the 14.2% target by 2029.

This study aims to analyze and synthesize research findings related to the integration of Buddhist values in the development of interactive learning media. The research employed a qualitative approach using a systematic literature review method on fifty selected articles published between 2018 and 2025. Data were collected through a structured process of identification, screening, and extraction from primary sources consisting of accredited national journals and reputable international journals. The data were analyzed using thematic and comparative synthesis techniques to identify patterns, effectiveness, and research gaps. The results show that interactive learning media based on Buddhist values can enhance students’ motivation, moral understanding, and engagement through the use of technologies such as gamification, educational animation, augmented reality, and mobile applications. The effectiveness of these media is strongly influenced by the alignment between Buddhist ethical principles, instructional design, and the cultural context of learning. Furthermore, the study reveals that the successful integration of spiritual values into digital media depends on educators’ readiness, digital literacy, and technological infrastructure support.

This research aims to examine the relationship between the credibility of brand ambassador Ariel Noah and brand awareness of GoSend services among Instagram followers @gosendindonesia.  The background of this research is based on the increasing use of brand ambassadors as a communication strategy for marketing digital services via social media.  The credibility of brand ambassadors in this research is measured through three dimensions, namely expertise, trustworthiness and attractiveness, using the Source Credibility Theory proposed by Hovland et al.  (1953).  The research method used was quantitative with a correlational approach, through a questionnaire survey distributed to 93 respondents following Instagram @gosendindonesia.  The research results show that Ariel Noah's expertise has a positive and significant relationship with GoSend brand awareness with a correlation coefficient of 0.454 (medium category).  Trustworthiness also shows a positive and significant relationship with a correlation coefficient value of 0.407 (medium category).  Meanwhile, attractiveness has a positive and significant relationship with brand awareness, but with a low level of relationship with a correlation coefficient of 0.385.  These findings show that brand ambassador credibility has an important role in building brand awareness of GoSend services through social media.

Low student achievement in mathematics, particularly in arithmetic sequences and series, has led to decreased learning motivation and participation. Therefore, innovative and engaging instructional strategies are required, one of which is the implementation of ice-breaking activities to reduce boredom and enhance students’ learning engagement. This study aimed to examine the effect of implementing ice breaking on the mathematics learning outcomes of tenth-grade students at SMK Kesehatan Samarinda in the topic of arithmetic sequences and series. This research employed an experimental method using a quasi-experimental design, involving two groups: an experimental group that received instruction incorporating ice breaking and a control group that did not receive such treatment. The total sample consisted of 60 students selected through purposive sampling. The research instrument was a learning achievement test administered as a pretest and posttest. Data were analyzed using a paired sample t-test to determine differences in learning outcomes between the two groups. The results revealed a significance value of 0.000 (< 0.05), indicating a significant difference in learning outcomes between the experimental and control groups. Therefore, it can be concluded that the implementation of ice breaking has a significant effect on improving students’ mathematics learning outcomes. This strategy creates a more active, interactive, and enjoyable learning environment, thereby facilitating students’ understanding of mathematical concepts, particularly arithmetic sequences and series.

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 study aims to analyze the application of Think-Pair-Share (TPS) and Group Investigation (GI) cooperative learning strategies as pedagogical innovations in strengthening Islamic values and student learning independence in Islamic Religious Education (IRE) subjects. This study uses a library research method by examining various relevant scientific sources, including cooperative learning theory, the concept of independent learning, and Islamic educational values. The results of the study show that the integration of TPS and GI strategies can create an active, participatory, collaborative, and reflective learning process. Through paired discussions and investigative group work, students are trained to think critically, be responsible, and be able to work together harmoniously. In addition to improving academic understanding, the application of these two strategies also contributes to instilling Islamic values such as ukhuwah (brotherhood), amanah (trustworthiness), and mutual respect. Thus, this learning innovation is not only oriented towards cognitive aspects, but also towards character building and spirituality of students. The findings of this study are expected to be a reference for PAI teachers in developing effective, contextual, and Islamic character learning strategies.

The pluralistic development of Indonesian national law creates a dynamic relationship between national civil law and customary law, including in the context of resolving inheritance disputes in Chinese families who adhere to patrilineal traditions. Supreme Court Decision No. 1204 K/Pdt/2024 shows that there is a tension between legal certainty under the Civil Code and substantive justice originating from living law. This research aims to analyze the judge's interpretation of family documents as a basis for inheritance rejection, inheritance sharing mechanisms that ignore Chinese customary norms, and their implications for legal pluralism in Indonesia. The method used is normative juridical with a case study approach and a descriptive-analytical legislative approach, using literature studies of primary, secondary and tertiary legal materials. The results showed that the ruling applied neither the Civil Code nor the principle of Chinese customary inheritance consistently. The family declaration on which the judge relied was not actually a refusal of inheritance, but an internal agreement granting authority to the testator. Moreover, the distribution of inheritance carried out is not in accordance with the principle of patrilineal custom which places the eldest son as the recipient of the largest share. This finding shows the weak application of legal pluralism (weak legal pluralism) and reveals the gap between das sollen and das sein, so it is necessary to strengthen the role of judges in exploring the traditional values that live in society.

Industrialization is an economic development process characterized by the growth of the industrial sector as a key driver of economic progress in Indonesia. Beyond its role in creating added value and enhancing national competitiveness, industrialization is closely interconnected with other strategic sectors, including agriculture, services, infrastructure, and employment. Strong linkages between industry and these sectors are essential to ensure that economic growth is inclusive and sustainable. This study aims to analyze industrialization strategies that integrate and strengthen relationships with other sectors in the development process. The research employs a literature review method using a qualitative descriptive approach. The data are derived from secondary sources, including scientific journals, research articles, policy reports, and official publications relevant to industrial and sectoral development. The findings indicate that industrialization strategies aligned with agriculture can increase productivity and value-added processing, while linkages with the service sector and infrastructure development can improve efficiency, distribution networks, and market access. Furthermore, integrated industrialization contributes significantly to employment creation and regional development, reducing economic disparities between areas. Therefore, the formulation of an industrialization strategy that is well-coordinated with other sectors is crucial to achieving balanced economic growth, strengthening structural transformation, and supporting sustainable development in Indonesia.

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.

This study aims to explore the phenomenon of fundraising conducted in the name of Buddhism and humanity in Kisaran City, North Sumatra, using a qualitative approach. Data was collected through direct observation, in-depth interviews with the participants, and document analysis related to the fundraising activities that had been conducted. The research findings show that fundraising is carried out in various forms, such as food donations, social activities, and online donations. All of these activities are rooted in Buddhist values, particularly dana (giving) and karuna (compassion). The use of digital technology, especially online donation platforms, has increased community participation and transparency in the fundraising process. However, the study also identified challenges such as the lack of accountability in managing the funds and the risk of misuse that could undermine public trust. In this context, transparency and active community involvement are essential to building trust and ensuring the effectiveness of religious philanthropy. The study concludes that the sustainability of Buddhist fundraising practices in modern society can be achieved by combining spiritual integrity, good governance, and appropriate technology adaptation. Through this holistic approach, Buddhism-based fundraising can remain relevant and effective in supporting humanitarian activities in the digital age.

The authority of the Religious Courts in Indonesia has undergone substantial transformation since the enactment of the 1974 Marriage Law, which serves as a foundational milestone in harmonizing the national legal system on family matters. Prior to this legislation, the jurisdiction of the Religious Courts was limited and influenced by legal dualism among customary law, Islamic law, and Western civil law inherited from the colonial period. This article examines how the Marriage Law initiated a shift in the structure and legitimacy of the Religious Courts and how their jurisdictional expansion reached a more comprehensive form through Law No. 7 of 1989 on Religious Courts and its subsequent amendments under Law No. 3 of 2006 and Law No. 50 of 2009. Using a normative juridical approach, this study analyzes statutory regulations, academic literature, and Islamic legal doctrines. The findings show that the Marriage Law provided the initial legal foundation for strengthening the Religious Courts' authority in handling family disputes, which was later expanded significantly to include inheritance, wills, grants, endowments (wakaf), alms (zakat), charitable donations (infaq and sadaqah), and Islamic economic matters during the legal reform era. This transformation not only reinforced the institutional structure of the Religious Courts but also improved access to justice for Muslim communities and supported the integration of Islamic law into Indonesia’s national legal framework. Therefore, the development of the Religious Courts’ authority after the Marriage Law reflects the dynamic modernization of the legal system and the harmonization between religious values and the rule of law in Indonesia.