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Religious moderation plays a crucial role in Indonesia, a society with diverse beliefs and religious backgrounds. Religious leaders, with government support, strive to prevent violence and intolerance in Indonesia. One approach used is interfaith moderation. The concept of moderate Islam becomes a significant religious perspective in addressing diversity in Indonesia. To strengthen the role of Islamic schools (madrasah) in combating radicalism and extremism, religious moderation needs to be incorporated into the madrasah curriculum. The aim of this approach is to mediate between two extreme poles while emphasizing the importance of internalizing religious teachings on one side and understanding the context of religious texts on the other side. To examine this issue, the research was conducted using qualitative methods, particularly a case study. This method aims to find meaning, investigate processes, and gain in-depth understanding of individuals, groups, or situations. In analyzing the data, the researcher applied an interactive model. Data analysis activities include data reduction, data presentation, conclusion drawing, and verification. The research results indicate that religious moderation instilled in students at Madrasah Tsanawiyah Al-Khairat Kwandang, North Gorontalo Regency, not only occurs in formal settings but is also integrated into every learning session. One form of moderation practiced by students is providing advice to fellow students, fostering a sense of care among them.

This research entitled "The Relation of Religious Moderation in the Malay Muslim Community of South Sumatra to Democratic Stability" aims to analyze the relationship of religious moderation in the Malay Muslim community in South Sumatra and its impact on democratic stability in the region. In the context of a religiously and ethnically heterogeneous society, religious moderation is an important factor influencing the stability of a democratic system. This research methodology includes surveys, interviews and content analysis regarding the understanding and practice of religious moderation in the Malay Muslim community. The resulting data was then analyzed to determine the relationship between religious moderation and democratic stability, taking into account other factors that might influence this relationship. Research findings show that in the Malay Muslim community in South Sumatra, the practice of religious moderation can make a positive contribution to democratic stability. Religious moderation can play an important role in encouraging interfaith dialogue, reducing opportunities for conflict, and increasing inclusive political participation. In this context, understanding and implementing the values ​​of religious moderation in the Malay Muslim community of South Sumatra can be considered as social capital that supports sustainable and stable democratic development. These results have important implications for developing policies and strategic approaches that encourage religious moderation as an integral part of the social and political dynamics of society.    

The differences that the Indonesian state has are often used as the basis for conflicts that occur within this country. The diversity of religions, ethnicities, races, cultures and traditions that exist often differentiates Indonesian society. These differences often become the root of a problem and ultimately result in unrest and lack of harmony in social life. In this regard, in maintaining the values ​​of diversity, the Ministry of Religion provides religious moderation to handle any differences that occur. The Ministry of Religion never tires of promoting Religious Moderation, because with this, peace, tranquility and an attitude of tolerance between communities can be realized. Maintaining the value of diversity is not an easy thing, nowadays there are often divisions between communities, discrimination between communities, groupings between tribes, this is what is trying to be resolved with the existence of Religious Moderation. Maintaining diversity is not only the task of government institutions, but all members of society play a role and are responsible for this. Therefore, by promoting religious moderation, this will be the most effective way to overcome the widespread intolerance. Religious moderation will also make people aware of the importance of the value of togetherness among differences. This will look for the most appropriate way to cultivate existing diversity, making it a wealth that cannot be valued.  

Trade is an activity of exchanging goods and services based on mutual agreement without any element of coercion. Import and export activities are economic activities that cannot be separated from trade and are a unity that can encourage the improvement and growth of the economy in a country. The purpose of this research is to focus on the effect of import-export on economic growth, the evaluation of the contribution of Customs, and the role of international trade supervision. Customs or customs authorities in Indonesia, known as Customs and Excise, are the gateway to international trade. Customs manages state finances and implements state revenue through import duties and excise. The results of this study show that Indonesia's economic growth is influenced by global economic growth. In the first quarter of 2023, export activity weakened with the moderation of international commodity prices which supported the exports of North Sumatra Province. Export performance in North Sumatra grew 2.45% (yoy), lower than the previous quarter which amounted to 9.77% (yoy). Export activities in Indonesia are one of the efforts made by the government to follow the development of industrialization every year. Competition between products in foreign markets depends on price, quality, and quality of goods are important factors in competing in export activities.

Christian idealism has a striking and identical nature in terms of its radicalism when associated with religion, especially Christianity. It can be clearly seen that idealism is one of the ideologies that if associated with religion provides a program or method that is different from the usual in the sense of providing a deep appreciation of religious understanding. Although it is a difficult thing to change in general, idealism seeks to proclaim renewal to find the right solution to the case study factors in human life that will continue progressively, to find the eternity of the real truth of religion itself. The combination of the nature of Christianity with idealism can certainly complement each other if each other balances and harmonizes in the teaching of the living and true truth of the absolute truth of God's word, so that it will have a major positive impact on mankind.

Christian idealism has a striking and identical nature in terms of its radicalism when associated with religion, especially Christianity. It can be clearly seen that idealism is one of the ideologies that if associated with religion provides a program or method that is different from the usual in the sense of providing a deep appreciation of religious understanding. Although it is a difficult thing to change in general, idealism seeks to proclaim renewal to find the right solution to the case study factors in human life that will continue progressively, to find the eternity of the real truth of religion itself. The combination of the nature of Christianity with idealism can certainly complement each other if each other balances and harmonizes in the teaching of the living and true truth of the absolute truth of God's word, so that it will have a major positive impact on mankind.

Companies perceive taxes as a burdensome expense, which can diminish potential profits. As corporate taxpayers, companies have a responsibility to pay taxes in accordance with applicable laws. Tax aggressiveness refers to tactics employed by companies to manage or manipulate the magnitude of the tax burden they must bear, aiming to reduce their actual tax obligations without violating the law. This research examines the relationship between ownership concentration, tax risk, and corporate risk on tax aggressiveness, with accrual earnings management as a moderation variable. Data analysis is conducted using descriptive statistics with a quantitative approach. The research findings indicate that ownership concentration, tax risk, and corporate risk positively influence tax aggressiveness. Additionally, accrual earnings management can weaken the impact of ownership concentration, tax risk, and corporate risk on tax aggressiveness.

The Nusantara Real Work Lecture on Religious Moderation is a priority program of the Indonesian Ministry of Religion focusing on community service through collaboration with Religious Universities in realizing religious moderation at KKN locations. In this case, Tewang Rangkang Village became the selected village by the Ministry of Religion by implementing a competition program, namely the organizer of the Christian Guidance Committee for Religious Moderation to become a Religious Moderation Village. The aim of the NMB KKN is to strengthen the religious values of the Tewang Rangkang Village community through the main and superior work program of group IX of the Nusantara KKN Religious Moderation. The NMB KKN implementation method uses a type of research and service, namely PAR Participatory Action Research or action research involving the community, the Tewang Rangkang Village government and the Elementary School and Junior High School Education sectors in facing the excesses of globalization with a lack of community participation in religious activities and a lack of ability to realize moderation. religious. The results of the NMB KKN for 40 days showed that Tewang Rangkang Village had become a Religious Moderation Village by being able to implement the 4 pillars of religious moderation, namely diversity based on ideology, non-violence, tolerance and accommodating local culture. Based on the main and superior work program of Group IX, there is the principle of sustainable development as one of the elements of PAR. Furthermore, the results of NMB Group IX KKN can have an impact on all parties involved through the socialization of religious moderation at the educational levels of SDN 1 Tewang Rangkang, SDN 2 Tewang Rangkang, SMPN 2 Tewang Sangalang Garing and the output obtained, namely inter-religious religious competitions (Islam, Christianity, Hinduism). so as to create harmony between religious communities which is an embodiment of the values of religious moderation at the KKN location in Tewang Rangkang Village, Tewang Sangalang Garing District, Katingan Regency.  

The purpose of this study was to identify and analyze the impact of audit opinion and audit delay partially on the quality of financial statements, with profitability variables as moderating. This research was conducted at Islamic commercial banks registered with the financial services authority during the period 2018-2022. This type of research uses a quantitative approach, the research population involves a total of 11 Islamic commercial banks. The sample in the study was selected using purposive sampling method, which resulted in 11 samples with observations for 5 years. Hypothesis testing in this study used a panel data regression model with the Fixed Effect Model (FEM) approach and for testing the moderation variable using the MRA (Moderated Regression Analysis) model. The results of this study indicate that the partial results of audit opinion have a positive and significant effect on the quality of financial statements, while audit delay has a negative and significant effect on the quality of financial statements, while profitability is unable to moderate the effect of audit opinion on the quality of financial statements. Meanwhile, profitability is not able to moderate the effect of audit delay on the quality of financial statements.  

Religious moderation plays a crucial role in Indonesia, a society with diverse beliefs and religious backgrounds. Religious leaders, with government support, strive to prevent violence and intolerance in Indonesia. One approach used is interfaith moderation. The concept of moderate Islam becomes a significant religious perspective in addressing diversity in Indonesia. To strengthen the role of Islamic schools (madrasah) in combating radicalism and extremism, religious moderation needs to be incorporated into the madrasah curriculum. The aim of this approach is to mediate between two extreme poles while emphasizing the importance of internalizing religious teachings on one side and understanding the context of religious texts on the other side. To examine this issue, the research was conducted using qualitative methods, particularly a case study. This method aims to find meaning, investigate processes, and gain in-depth understanding of individuals, groups, or situations. In analyzing the data, the researcher applied an interactive model. Data analysis activities include data reduction, data presentation, conclusion drawing, and verification. The research results indicate that religious moderation instilled in students at Madrasah Tsanawiyah Al-Khairat Kwandang, North Gorontalo Regency, not only occurs in formal settings but is also integrated into every learning session. One form of moderation practiced by students is providing advice to fellow students, fostering a sense of care among them.

This purpose  of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on environmental disclosure. Profitability, have no effect on environmental disclosure.    

The purpose of this study is to determine the effect of tax planning size, multinationality and intangible assets with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria, 8 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the study partially show that tax planning has a positive effect on Transfer Pricing decisions. Multinatinality negatively affects Transfer Pricing decisions. Intangible assets have no influence on Transfer Pricing decisions.

Digital financial services provided by fintech companies operate or make use of digital technologies. One of the banks that has offered digital fintech-based services are Bank Muamalat KCP Medan Baru. These services include virtual account services, cash management systems, online banking, m-banking (M-DIN), and ATMs. the necessity of putting into practice marketing tactics that increase client happiness and faith in these services. The purpose of this study is to identify the Bank Muamalat KCP Medan Baru's digital fintech-based marketing strategy for customer service. At Bank Muamalat KCP Medan Baru, this kind of research is considered field research. This study is descriptive qualitative in nature. Interviews and documentation were used to obtain data. The key data sources used were interviews with Bank Muamalat sub-branch managers, customer care representatives, and consumers KCP Medan Baru, whereas secondary sources are drawn from written works or other types of documentation to supplement primary data. According to the research, it is known that Bank Muamalat KCP Medan Baru has applied a number of shari'ah marketing indicators, including a number of marketing mix components. Promotion has dominated marketing tactics throughout the Bank's existence. Brands, services, and procedures produce marketing value. Additionally, Bank Muamalat KCP Medan Baru is inextricably linked to the three key tenets of shari'ah marketing—piety, moderation, and virtue. The Principle of Piety is the one that is used the most frequently. Additionally, Bank Muamalat KCP Medan Baru should assess or enhance its marketing tactics for digital fintech services continuous attempts to increase usage of the system due to the fact that some clients are still unaware of Muamalat's digital fintech offerings, particularly its virtual accounts, cash management systems, and online banking.

Strengthening the values of tolerance and diversity is essential in the life of the nation and state today. Horizontal conflicts based on Ethnicity, Race, Religion, and Class are increasingly influencing the situation. Therefore, it is important to promote genuine tolerance, as seen in Tarusan Danum Village, Katingan District. The purpose of community service there is to strengthen tolerance and diversity which is starting to decline. The method used in this service is PAR (Participation Action Research). The results show that in Tarusan Danum Village, in difficult situations, people help each other regardless of religion. Gotong-royong in cleaning public cemeteries is also carried out regardless of religious differences, because people see all religions as part of God's creation. This mutual help increases harmony between religious communities and promotes moderation and tolerance in religion. This service succeeded in strengthening religious moderation, strengthening tolerance, and building togetherness among people of various religions in Tarusan Danum Village

Islam is a teaching that reliably shows the meaning of harmony and harmony. The Qur’an is also believed to include this word as al-Salam (a term for Allah the Most Calm), muslim (a person who seeks a peaceful life), silm (harmony itself), Islam (a term for the religion sent by the Prophets). Off lifting Allah’s expression), so that humans live in harmony with themselves, their families, social networks, the grave, until they enter heaven “dār al-salam”. The word welcoming comes from Arabic which means harmony, peace and is used mainly as an explanation of respect. It conveys the meaning of a sense of security, but contains the essence of being free from all dependence and tension, so that life feels calm, serene and safe. Greetings are one of the opening expressions in communication. How can communication run smoothly, let alone build harmony between religious communities, if greetings as a means of greeting non-Muslims are prohibited? The East Java MUI’s appeal, which was addressed specifically to officials not to say interfaith greetings at official events, has become controversial and polemic. In many circles. From cyberspace to the real world, this issue is widely discussed. Apart from the many parties who are against this appeal, there are also quite a few parties who are pro.

This study aims to determine the effect of price, service quality, consumer trust on usage decisions with customer satisfaction as a moderation for online transportation services, in this case Go Car. The population in this study are all customers who have used Go Car online transportation services. The sampling technique in this study was accidental sampling or accidental sampling so that there were 95 respondents. This study uses statistical tools, namely SmartPLS and Microsoft Excel as tabulation data processing. The results showed that during a pandemic, people chose to stay at home, and would only travel in very important conditions. So that consumer trust is one of the factors that can influence the decision to use Go Car online transportation services

This study aims to analyze the effect of liquidity, profitability, free cash flow that can affect debt policy in Manufacturing Companies in the Goods and Consumer Sector listed on the Indonesia Stock Exchange in 2019-2022. This study uses a quantitative approach with data sources derived from secondary data in the form of financial statements. The population in this study is manufacturing companies in the goods and consumption sector with the number of samples used is as many as 22 companies with the purposive sampling method. Technical data analysis used simple linear analysis and Moderated Reggression Anaylisis (MRA) using SPSS tool version 25. The results of this study show that partially liquidity and profitability have a negative  and significant effect on dividend policy, variable free cash flow has a positive and significant effect on debt policy. Dividend policy variables as variables cannot strengthen the relationship of liquidity  to debt policy, profitability to debt policy, and free cash flow to debt policy.

Companies must struggle to survive and be the best, this encourages companies to use various strategies and innovations to prevent bankruptcy in the laws of law there are gaps that can be utilized by taxpayers to reduce the tax burden that must be paid. One of them is tax avoidance. The purpose of this study is to determine the effect and explain profitability, leverage on tax avoidance with sales growth as moderation variables in consumer goods companies listed on the Indonesia Stock Exchange for 2020-2021. Types of research approaches are quantitative, with a population of 4 companies and 32 data samples The quarterly financial uses using purposive sampling for sample determination. Data analysis techniques conducted with descriptive statistical analysis, testing of panel data regression estimation models, classical assumption tests, multiple linear analysis, t-test, and moderation regression analysis. The results of this study were obtained that the partial profitability variable had a significant effect on tax avoidance and partially leverage had no significant effect on tax avoidance. The results of moderation regression analysis obtained by the results of sales growth instead of the moderation variable between profitability and leverage of tax avoidance.

Pendahara Village is one of Tewang Sangalang Garing Subdistrict with religious diversity. The existence of school institutions at various levels is a strategic place to regarding a life of moderation through national commitment and tolerance. Pendahara Village can produce superior human resources in the lives of religious communities. There is a need to empower the Pendahara community through educational institutions in Pendahara Village. It is hoped that Saung Moderasi can encourage all components of school institutions in community life to increase national commitment and tolerance as a region that is Bhinneka Tunggal Ika and known to the wider community. This community service activity aims to determine the effectiveness of implementing Saung Moderation in increasing national commitment and tolerance through educational institutions in Pendahara Village. This research uses the Participatory Action Research (PAR) method. The result of this service is that Saung Moderasi activities contribute to Pendahara Village through educational institutions to build national commitment and tolerance in community life.

The aims of this research are (1) to find out how PAI teachers instill the value of religious moderation through PAI subjects in class 6 of SDN 08 Suro Bali (2) to find out the supporting and inhibiting factors in instilling the value of religious moderation in class 6 of SDN 08 Suro Bali. The type of research used is qualitative research. The data sources in the research were Islamic religious education teachers and 6th grade students. The research instruments used were observation guidelines, interview guidelines and documentation. The data analysis techniques used are data reduction techniques, data presentation, and data verification. The research results found that religious moderation means a middle way of religion. With religious moderation, a person is not extreme and does not go to extremes when carrying out the teachings of his religion. Being moderate is enough to respect others and not disturb each other. (1) The way PAI teachers instill the value of religious moderation through PAI subjects in class 6 at SDN 08 Suro Bali is by using lecture, demonstration, discussion, question and answer and project assignment methods by providing understanding, experience, examples and material knowledge to the students. students, then creating an attitude of mutual respect and respect, not differentiating between students of different religions, ethnicities, races, cultures and religions, not differentiating between students' abilities when studying, educating students to always love and care for each other, prioritizing good deliberation or discussion in students, do not use violence, are always friendly, polite, behave well towards teachers and other friends.