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Laporan Keuangan Pemerintah Daerah (LKPD) merupakan instrumen utama pertanggungjawaban pemerintah atas pengelolaan keuangan publik. Kualitasnya tidak hanya ditentukan oleh kepatuhan teknis terhadap Standar Akuntansi Pemerintahan (SAP) berbasis akrual berdasarkan PP No. 71 Tahun 2010, tetapi juga oleh nilai etika yang dipegang aparatur pemerintah. Penelitian ini menganalisis penerapan nilai kejujuran dan tanggung jawab dalam pelaporan keuangan Pemerintah Kota Medan serta kesesuaiannya dengan karakteristik kualitatif LKPD, yang diintegrasikan dengan nilai etika Kristiani. Metode yang digunakan adalah studi literatur dengan pendekatan kualitatif deskriptif, menganalisis data keuangan tahun anggaran 2022–2024. Hasil menunjukkan PAD tumbuh konsisten dari Rp2,23 triliun (2022) menjadi Rp2,44 triliun (2023) dan mencapai Rp2,77 triliun (2024), total realisasi pendapatan daerah mencapai Rp6,29 triliun (2024) dengan capaian 87,84 persen dari target anggaran, surplus APBD Rp36,57 miliar, dan opini Wajar Tanpa Pengecualian (WTP) dari BPK selama tiga tahun berturut-turut. Nilai kejujuran berkorelasi dengan karakteristik keandalan dan relevansi LKPD, sementara nilai tanggung jawab berkorelasi dengan keterbandingan dan kemudahan dipahami. Penguatan kapasitas SDM, SPIP, dan internalisasi nilai etika di tingkat SKPD/OPD tetap menjadi kebutuhan mendesak.

Digital technology has significantly transformed adolescents’ lives, including the process of character formation. While the digital era provides broad opportunities for accessing information and developing personal potential, it also presents challenges such as identity crises, individualism, instant culture, cyberbullying, moral relativism, and declining spiritual engagement. These conditions create unique challenges for Christian adolescents in maintaining values and character grounded in biblical teachings. This study aims to examine the challenges of Christian adolescent character formation in the digital era, analyze the perspectives of the Christian worldview and educational psychology on character development, and explain the relevance of integrating these perspectives in addressing contemporary challenges. The research employed a qualitative approach using a library research method. Data were collected from books, scholarly journals, and other relevant academic sources and analyzed through content analysis. The findings indicate that the Christian worldview provides a theological foundation for shaping identity, values, and character based on biblical truth, while educational psychology offers scientific insights into adolescent development and effective character-building strategies. The integration of these perspectives creates a holistic approach that addresses spiritual, moral, social, emotional, and cognitive dimensions. Therefore, this integration is essential for helping Christian adolescents navigate the challenges of the digital era wisely, responsibly, and in accordance with Christian values.

Artikel ini membahas filsafat eksistensialisme dalam konteks dunia modern, dengan fokus pada tantangan yang dihadapi oleh individu dalam pencarian makna hidup di tengah kemajuan teknologi, perubahan sosial, dan kompleksitas kehidupan kontemporer. Filsafat eksistensialisme, yang berakar pada pemikiran tokoh seperti Søren Kierkegaard, Friedrich Nietzsche, dan Jean-Paul Sartre, menekankan pentingnya kebebasan, tanggung jawab pribadi, dan pencarian makna yang autentik. Dalam artikel ini, eksistensialisme dianalisis dalam kaitannya dengan dinamika sosial dan budaya modern, serta relevansinya dalam membantu individu mengatasi masalah seperti kecemasan eksistensial, alienasi, dan pencarian identitas dalam masyarakat yang cepat berubah. Diharapkan bahwa pemahaman yang lebih dalam tentang eksistensialisme dapat memberikan wawasan tentang cara-cara individu dapat menemukan makna dalam kehidupan mereka di dunia yang serba cepat dan serba digital.

This study aims to analyze the relevance of Robert Raikes' Christian educational thinking to the character formation of children in contemporary Sunday School services. This study uses a qualitative approach with a library research method. Data were obtained from various literature sources such as books, scientific journals, and research articles related to Christian education, character education, and the history of Sunday School development. Data analysis techniques were carried out through the stages of data reduction, grouping themes, interpretation, and drawing conclusions using descriptive qualitative methods. The results show that Robert Raikes' thoughts remain relevant in modern Christian education, especially in the formation of children's character through the teaching of God's Word, discipline, role models, and the instilling of Christian values. Sunday School plays an important role as a means of fostering faith, morality, and social responsibility in children from an early age. In addition, the challenges of the digital era require churches to develop more creative, interactive, and contextual learning methods without abandoning the basic values ​​of the Christian faith. This study confirms that the success of children's character formation depends not only on the church, but also on the role of Sunday School teachers and families who work together to build a conducive spiritual environment. Thus, Robert Raikes' thinking makes an important contribution to the development of Christian education that is relevant in the modern era.

The remarkable global ascent of BTS, a South Korean music group operating under HYBE Corporation (formerly Big Hit Entertainment), is inseparable from a well-orchestrated and adaptive public relations (PR) framework. This study examines how HYBE's PR strategies propelled BTS to international prominence while simultaneously aligning with the Sustainable Development Goals (SDGs), specifically SDG 8 (Decent Work and Economic Growth) and SDG 9 (Industry, Innovation, and Infrastructure). Adopting a qualitative methodology grounded in media content analysis, the research draws on data from international and national news coverage, official press materials, public speeches, digital platform content, and institutional documents spanning 2017 to 2024. Four strategic pillars characterize BTS's PR approach: (1) sustained authentic narrative construction centered on personal growth, social responsibility, and cultural pride; (2) strategic mobilization of the global ARMY fanbase as an active communication force; (3) integrated and innovative utilization of digital media ecosystems to amplify reach and engagement; and (4) deliberate repositioning of BTS as contributors to economic and industrial transformation through creative industries. The findings demonstrate that BTS's PR model does not merely serve commercial objectives; rather, it operates as a mechanism for advancing inclusive economic growth and fostering innovation within the global creative sector. This research contributes to the theoretical discourse on PR's evolving role at the intersection of popular culture, digital innovation, and global sustainable development.

Penelitian ini mengkaji makna kematian dan kehidupan kekal dalam iman Katolik berdasarkan perspektif teologi eskatologi dan Kristologi sesuai dengan ajaran dogma Gereja Katolik. Tujuan penelitian adalah menjelaskan pemahaman kematian menurut ajaran resmi Gereja Katolik, sebagaimana tertuang dalam Katekismus Gereja Katolik, dokumen Konsili Vatikan II, dan ensiklik kepausan, serta relevansinya bagi kehidupan pastoral umat pada masa kini. Metode yang digunakan adalah kajian pustaka yang bersifat teologis-normatif dengan sumber utama Kitab Suci, dokumen Magisterium, dan literatur teologi yang relevan. Hasil penelitian menunjukkan bahwa dalam iman Katolik, kematian dipahami sebagai peralihan menuju kehidupan kekal bersama Allah, bukan akhir dari eksistensi manusia. Wafat dan kebangkitan Yesus Kristus menjadi fondasi dogmatis harapan keselamatan umat beriman. Ajaran tentang pengadilan khusus, api penyucian, surga, dan neraka merupakan bagian integral dari iman Katolik yang memiliki implikasi pastoral yang kuat: memberikan penguatan iman, harapan, dan penghiburan bagi umat dalam menghadapi penderitaan dan kematian. Simpulan penelitian menegaskan bahwa pemahaman teologis yang benar tentang kematian dan kehidupan kekal perlu terus diwartakan agar umat mampu menghayati hidup dalam iman, harapan, dan kasih.

The book on the City of God and the City of Man is a masterpiece by St. Augustine that is very influential in the history of philosophy and theology. This book contains the background of Augustine's philosophical and theological reflections on the accusation of the destruction of the Roman Empire against Christianity. The City of God described in Augustine's perspective is a city that prioritizes love for God. While the City of Man is a city that reflects self-love. The implications of both types of cities in Augustine's perspective are very relevant to be discussed in the discourse on the concept of statehood. This paper also aims to analyze the relationship between democracy and capitalism in the perspective of Augustine of Hippo's thought, especially through the concept of civitas Dei (City of God) and civitas terrena (World City). This study uses a qualitative method with a library research approach. The results of this study show that democracy and capitalism, although providing space for freedom, are vulnerable to deviations when not guided by the correct moral orientation. In light of Augustine's thought, the crisis in modern democracy such as; Money politics, media manipulation, and anarchic demonstrations reflect the dominance of self-love (amor sui) that characterizes the civitas terrena. Therefore, democracy can only operate fairly if it is rooted in moral values ​​that lead to the common good (Bonum communae).

This study aims to examine the concept of crisis response in the Qur'an and its relevance to medical triage practices in contemporary healthcare settings. The method used is a qualitative approach with thematic interpretation (maudhu’i) of Qur’anic verses related to saving lives, emergency conditions (darurah), justice, responsibility, and human limitations. The analysis focuses on how Qur’anic ethical principles can provide guidance in situations where medical resources are limited and difficult decisions must be made. The results show that the Qur'an offers an ethical framework that emphasizes the priority of saving human life, flexibility in emergencies, justice in decision-making, proportional consideration of benefit and harm, and recognition of human limitations in determining outcomes. These principles are closely aligned with the values of modern medical bioethics, namely beneficence, non-maleficence, autonomy, and justice. Therefore, the Qur'anic perspective can serve as an integrative ethical foundation for medical triage practices, not only in terms of professional and interpersonal responsibility, but also as part of spiritual accountability before God. This research contributes to the development of interdisciplinary studies between Qur'anic studies, Islamic ethics, and medical bioethics.    

This study aims to examine the concept of crisis response in the Qur'an and its relevance to medical triage practices in contemporary healthcare settings. The method used is a qualitative approach with thematic interpretation (maudhu’i) of Qur’anic verses related to saving lives, emergency conditions (darurah), justice, responsibility, and human limitations. The analysis focuses on how Qur’anic ethical principles can provide guidance in situations where medical resources are limited and difficult decisions must be made. The results show that the Qur'an offers an ethical framework that emphasizes the priority of saving human life, flexibility in emergencies, justice in decision-making, proportional consideration of benefit and harm, and recognition of human limitations in determining outcomes. These principles are closely aligned with the values of modern medical bioethics, namely beneficence, non-maleficence, autonomy, and justice. Therefore, the Qur'anic perspective can serve as an integrative ethical foundation for medical triage practices, not only in terms of professional and interpersonal responsibility, but also as part of spiritual accountability before God. This research contributes to the development of interdisciplinary studies between Qur'anic studies, Islamic ethics, and medical bioethics.    

Religious tolerance is an essential value that should be introduced from an early age, especially in Indonesia as a multicultural country with diverse ethnic, cultural, and religious backgrounds. Early childhood education (ECE) has an important role in fostering tolerant attitudes through meaningful learning experiences. One effective medium is local wisdom-based storybooks, which integrate cultural values and social norms into narratives accessible to children. This study aims to analyze religious tolerance values contained in local wisdom storybooks and their relevance to multicultural education in ECE. The research uses a qualitative approach with content analysis. Data sources include Indonesian folktales such as Bawang Merah dan Bawang Putih, Malin Kundang, Si Pitung, Lutung Kasarung, and Timun Mas. Data were collected through documentation and systematic reading, then analyzed using the Miles and Huberman model involving data reduction, data display, and conclusion drawing. The findings show that these storybooks contain values of respect for differences, empathy, solidarity, cooperation, and peaceful conflict resolution. These values support multicultural education in ECE through storytelling, discussions, role-playing, and culturally responsive learning activities. The study concludes that local wisdom storybooks are authentic and culturally relevant resources for developing children’s multicultural competence and religious tolerance from an early age.

He rapid advancement of digital technology has significantly transformed human life, particularly in the way information is accessed, processed, and distributed. While this development brings numerous benefits, it also generates serious challenges such as information overload, misinformation, and the decline of critical thinking skills among digital users. This study aims to examine the relevance of the philosophical thought of Al-Kindi on intellect (aql) and knowledge in addressing these contemporary issues within the digital era. The research employs a qualitative approach through library research, analyzing classical philosophical texts and contemporary scholarly works related to epistemology and digital literacy. The findings show that Al-Kindi positions intellect as the primary faculty of human beings in understanding truth and organizing knowledge systematically and rationally. According to Al-Kindi, knowledge must be grounded in logical reasoning to achieve certainty and clarity. In the context of the digital era, this perspective is highly relevant as individuals are required to critically evaluate vast and unfiltered information circulating in digital spaces. This study concludes that Al-Kindi’s rational philosophy provides a strong intellectual foundation for developing digital literacy, strengthening critical thinking skills, and promoting responsible engagement with technology in modern society.

This research is motivated by the urgency of integrating humanistic values into literature learning for character building among students, as well as the lack of scientific studies that thoroughly examine the novel ‘3726 MDPL’ by Nurwina Sari. The purpose of this research is to identify and analyze the humanistic values contained in the novel and to describe its relevance as teaching material in high schools. The study employs a qualitative descriptive method with a case study design, where data is collected thru content analysis and documentation techniques, and then analyzed using the interactive model of Miles, Huberman, and Saldana. The research results show that there are six forms of humanistic values in the novel, namely respecting others opinions, cooperation, caring for others, helping each other, solidarity, and self-sacrifice. These values have significant pedagogical relevance as teaching materials in high school literature because the align the Indonesian Language Learning Outcomes Phase F and the Pancasila Student Profile, particularly in the dimensions of mutual cooperation and global diversity, thus making them an effective medium for fostering empathy and social sensitivity among students.

The book on the City of God and the City of Man is a masterpiece by St. Augustine that is very influential in the history of philosophy and theology. This book contains the background of Augustine's philosophical and theological reflections on the accusation of the destruction of the Roman Empire against Christianity. The City of God described in Augustine's perspective is a city that prioritizes love for God. While the City of Man is a city that reflects self-love. The implications of both types of cities in Augustine's perspective are very relevant to be discussed in the discourse on the concept of statehood. This paper also aims to analyze the relationship between democracy and capitalism in the perspective of Augustine of Hippo's thought, especially through the concept of civitas Dei (City of God) and civitas terrena (World City). This study uses a qualitative method with a library research approach. The results of this study show that democracy and capitalism, although providing space for freedom, are vulnerable to deviations when not guided by the correct moral orientation. In light of Augustine's thought, the crisis in modern democracy such as; Money politics, media manipulation, and anarchic demonstrations reflect the dominance of self-love (amor sui) that characterizes the civitas terrena. Therefore, democracy can only operate fairly if it is rooted in moral values ​​that lead to the common good (Bonum communae).

Church leadership with integrity is a major challenge today. Melchizedek, a biblical figure of leadership (Genesis 14 and Hebrews 7), serves as a special example because he was both a priest and a king who had no beginning or end. This study aims to determine how Melchizedek's leadership with integrity can be applied by the leaders of the Indonesian Bethel Church in Manokwari. The method used in this research is a qualitative study through reading and reviewing various books and writings. The results indicate that Melchizedek's leadership principles, such as justice, a love of service, and remaining faithful to God, are highly suitable for application in today's church. In conclusion, integrity is crucial in church leadership because it can build trust and create a healthy church community.

This article examines Romans 14:7-9 as a foundational biblical text for the concept of life ownership in New Testament ethics. Using a historical-exegetical and theological-systematic approach, it demonstrates that the passage clearly declares that neither life nor death belongs to the individual believer. Both are to be lived and died “to the Lord,” affirming that Christians are ultimately the possession of Christ as Kyrios. This theocentric view directly challenges the modern secular principle of radical patient autonomy that underpins euthanasia and physician-assisted suicide. The study provides a detailed exegesis of Romans 14:7-9 in its literary and historical context, explores parallel New Testament texts on life ownership, and discusses its ethical implications for contemporary medical practice. It argues that Romans 14:7-9 offers strong biblical grounds for rejecting active euthanasia while supporting compassionate palliative care that honors human dignity until natural death. In the Indonesian context, where euthanasia is legally prohibited, this perspective provides a robust theological foundation for Christian bioethics and public policy. A truly good death, according to the New Testament, is one that occurs in submission to the sovereignty of the risen Lord.

Penelitian ini bertujuan merumuskan Model Tridarma Berbasis Panggilan Abraham sebagai paradigma transformasional bagi Perguruan Tinggi Teologi (PTT) di Indonesia. Latar belakang penelitian ini berangkat dari krisis identitas PTT yang sering terjebak dalam dikotomi antara tuntutan akademik dan panggilan gerejawi, sehingga Tridarma Perguruan Tinggi—pendidikan, penelitian, dan pengabdian masyarakat—kerap kehilangan orientasi teologis dan relevansi sosialnya. Penelitian menggunakan pendekatan kualitatif dengan kerangka “Hermeneutika Filosofis-Kontekstual” yang mengintegrasikan studi filosofis dan critical case study pada STT Suwarnadwipa sebagai living prototype. Data penelitian diperoleh melalui analisis teks Kejadian 12:1–3, dokumen institusional, serta literatur teologis dan filsafat pendidikan. Analisis dilakukan melalui “Siklus Interpretasi Tiga Lapis” yang mencakup lapis eksplanatori, komparatif, dan konstruktif. Hasil penelitian menunjukkan bahwa panggilan Abraham mengandung tiga DNA utama, yaitu divine initiative, costly obedience, dan instrumental blessing, yang dapat menjadi fondasi filosofis-teologis bagi transformasi Tridarma PTT. Berdasarkan sintesis tersebut, penelitian ini menghasilkan tiga pilar utama model, yakni pendidikan sebagai Abrahamic Discipleship, penelitian sebagai Pro Deo et Ethne Inquiry, dan pengabdian masyarakat sebagai Shalom-Based Engagement. Implementasi model pada STT Suwarnadwipa menunjukkan bahwa paradigma Abrahamik mampu mengintegrasikan kesetiaan teologis dengan relevansi kontekstual secara operasional. Penelitian ini berkontribusi secara teoretis melalui pengembangan kerangka “Teologi Dwipa Nusantara,” secara metodologis melalui pendekatan “Hermeneutika Filosofis-Kontekstual,” dan secara praktis melalui penyediaan model operasional yang dapat diadaptasi oleh PTT lain di Indonesia.

This research is motivated by the increasingly complex life of global society, characterized by the intensity of intercultural and interreligious encounters and diverse value systems. These interactions often give rise to conflict, intolerance, and moral crises in social life. Hans Küng's idea of ​​global ethics offers an ethical framework that emphasizes the importance of universal moral values ​​as the basis for peaceful coexistence. This research aims to examine Hans Küng's thoughts on global ethics and examine their relevance for the development of Catholic Religious Education. The method used a qualitative descriptive approach through literature study. Data were obtained from Hans Küng's main works and various scientific literature discussing global ethics, interreligious dialogue, and religious education as secondary sources. Data analysis was carried out through descriptive-analytical stages of data reduction, presentation, and interpretation. The results of the study indicate that the concept of global ethics emphasizes universal moral principles such as respect for human dignity, justice, solidarity, honesty, and shared responsibility. These values ​​encourage constructive interreligious dialogue and cross-cultural cooperation in a pluralistic society. Integrating global ethical principles into Catholic Religious Education helps shape individuals who are moral, tolerant, and open to diversity, moving beyond doctrine toward dialogue and social peace.

This study discusses the dialogue between Christian faith and Karl Marx’s atheism as well as its relevance to the lives of contemporary Christians. The rise of atheism in modern society is closely related to secularization, scientific progress, social inequality, and criticism of religious institutions that are considered unable to answer humanitarian problems. Karl Marx viewed religion as an ideological instrument that often legitimized oppression and alienated humans from their true existence. Through his famous statement that “religion is the opium of the people,” Marx criticized forms of religiosity that merely comfort human suffering without striving for social liberation. This research employs a qualitative method with a literature review approach by examining various philosophical, theological, and social sources related to Marx’s atheism and the Catholic Church’s teachings. The findings reveal that Marx’s criticism of religion should not merely be understood as a rejection of God, but also as a moral challenge for the Church to continuously renew itself in carrying out its mission amid social realities. In response, the Catholic Church, especially through the teachings of the Second Vatican Council, views atheism not only as a doctrinal challenge but also as an opportunity for dialogue and self-reflection. The study concludes that authentic Christian faith is not an escape from worldly realities but a spiritual force that encourages believers to uphold justice, solidarity, and human dignity. Therefore, Marx’s criticism can become a reflective instrument for Christians to embody a more contextual, humanistic, and socially engaged faith in the modern world.

Discussions regarding the origins of the universe have been a focus in philosophy and science, particularly regarding the relationship between the concept of God and modern cosmology. The concept of God as the prima causa is considered the core of classical cosmology, while modern cosmology posits that the universe has a beginning of time. This study aims to observe and analyze the comparison of the concept of God as the first cause by Thomas Aquinas and the Big Bang theory of modern cosmology. The method used is a literature study by examining various philosophical and scientific sources. The results of this study will emphasize the fundamental differences between Thomas Aquinas's approach to God as the first cause metaphysically and the approach of the theory of the origin of the universe (Big Bang theory) which focuses on the physical processes of the universe. Although there are different approaches, there are points of dialogue that open up space for integration between philosophy and modern cosmology. Abstrak. Diskusi berkaitan asal-usul alam semesta sudah menjadi sorotan dalam filsafat dan sains, khususnya mengenai hubungan antara konsep ketuhanan dan kosmologis modern. Konsep ketuhanan sebagai causa prima dinilai sebagai inti kosmolgis klasik sedangkan kosmologis modern mengangkat bahwa alam semesta ada permulaan waktu. Penelitian ini bertujuan untuk melihat dan menganalisis perbandingan konsep Tuhan sebagai penyebab pertama oleh Thomas Aquinas dan teori Big Bang dari kosmologis modern. Metode yang digunakan ialah studi kepustakaan dengan mengkaji berbagai sumber filsafat dan sains. Hasil penelitian ini akan menekankan perbedaan fundamental berkaitan pendekatan Thomas Aquinas mengenai Tuhan sebagai penyebab pertama secara metafisik dengan pendekatan teori asal-usul alam semesta (teori Big Bang) yang berfokus pada proses fisik alam semesta. Walaupun ada pendekatan yang berbeda namun ada titik dialog yang membuka ruang integrasi antara filsafat dan kosmologi modern.  

The creation narrative in Genesis 1–2 serves as an essential theological foundation for understanding the origin of the world and the nature of humanity. This text not only describes God’s creative acts but also affirms the unique dignity of human beings. This study aims to examine the meaning of the creation narrative in Genesis 1–2 and its relevance to the concept of human dignity in the modern era. The method employed is a literature study using exegetical and theological approaches, through analysis of biblical texts and relevant scholarly sources. The findings indicate that Genesis 1 emphasizes order, the goodness of creation, and the creation of humans in the image and likeness of God (imago Dei), while Genesis 2 highlights the relational and existential dimensions of humanity, including relationships with God, others, and nature. The concept of imago Dei affirms that humans possess intrinsic value, freedom, reason, and moral responsibility. In a contemporary context, this narrative remains relevant as an ethical foundation to reject violations of human dignity such as discrimination, violence, and exploitation, while also encouraging ecological awareness and responsibility toward the environment. Therefore, the creation narrative holds not only theological significance but also contributes meaningfully to the development of humane, dignified, and sustainable values.