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Entrepreneurship is one of the main pillars of economic development in modern societies. However, the practice of entrepreneurship often faces complex ethical and moral challenges amidst the dynamics of globalization. This article aims to explore how the values of Christian religious education can provide a spiritual and ethical foundation in addressing these challenges. Using a qualitative descriptive approach, this research examines a range of relevant academic literature, including articles and books, to illustrate the potential integration between Christian religious education and entrepreneurial spirit development. The results show that values such as integrity, justice, responsibility and love can serve as moral guidelines for Christian entrepreneurs to face modern challenges without losing the essence of their faith. Christian religious education plays a role not only in shaping individual character, but also in creating entrepreneurs who have the vision to bring positive social impact. The findings emphasize the importance of a holistic approach in education that integrates spiritual values and entrepreneurial practices to create a more equitable and sustainable society. This research is expected to contribute to the development of a Christian values-based entrepreneurship education model, as well as a solution to the moral challenges in entrepreneurship in the modern era.

This research aims to examine the impact of various factors, such as the value of exports and the value of imports, on Indonesia's total national income. These factors are considered as independent variables, while the amount of Indonesia's national income is the dependent variable. The research methodology involves a descriptive quantitative approach and explanatory research, with a focus on the analysis of Indonesia's national income from 1993 to 2024. The required data was obtained from secondary sources such as the Central Statistics Agency, Uncomtrade , Trademap , books, and similar research-related publications. To analyze the data, multiple linear regression statistical methods were used with the help of SPSS version 27 software. The results of the analysis show that overall (F test), the factors studied have a significant influence on the amount of national income. Furthermore, partial analysis (t test) shows that the variables of Indonesia's export value and import value also have a significant influence on Indonesia's total national income.