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This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

This study aims to develop a strategy for developing praise and worship services through a deeper biblical theology of Psalm 150, as a fundamental solution for congregational growth at YHS Eka Sinta Church in Kapuas Regency. The main premise of this study is based on the crucial disconnect between contemporary church music practices, which tend to be performative, and the essence of the doxology authoritatively contained in the text Scripture. By integrating descriptive qualitative methods and an exegetical biblical theology approach, this study explores the imperative meaning and poetic structure of Psalm 150 and then engages them in intercultural dialogue with the sociocultural context of local churches in Kalimantan. The results reveal that the biblical theology Psalm 150 emphasizes the totality of instrumental use and the universality of the subject of praise as an absolute reflection of God's sovereignty and might. Field findings indicate that the effectiveness of music services is often hampered by technical limitations and theological shallowness of liturgical ministers. This study concludes that healthy congregational growth, both in terms of spiritual quality and quantity, is rooted in the extent to which the church able to actualize biblical theological values ​​in expressions of praise that are relevant and resonate with the cultural background and local identity of its congregation. The resulting strategy offers a holistic ministry model, in which church music returns to its essential function as an instrument of faith transformation and a means of growing the Kingdom of God, adaptively yet faithful to the biblical text.

The development of digital technology has driven significant economic transformation in various countries, including Muslim countries. Economic digitalization offers various opportunities, such as increased transaction efficiency, expanded market access, and strengthened financial inclusion. However, this development also presents various challenges, such as low Islamic financial literacy, the risk of technology misuse, and the emergence of economic practices inconsistent with Islamic principles. This study aims to analyze the role of Islamic economic values ​​in supporting the economic resilience of communities in Muslim countries in the digital era. The study used a descriptive qualitative approach with library research methods. Data were obtained from various literature sources, such as scientific journals, books, academic articles, and reports relevant to Islamic economics, economic resilience, and the digital economy for the 2021–2026 period. Data analysis was conducted using content analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic economic values, such as justice, honesty, trustworthiness, and the prohibition of riba (usury), gharar (gharar), and maysir (gambling), play a crucial role in creating more transparent, ethical, and sustainable digital economic activities. Furthermore, the development of Sharia-compliant fintech, Sharia-compliant digital financial services, and Sharia-compliant business platforms also supports increased financial inclusion and community economic resilience. Therefore, integrating digital technology and Islamic economic values ​​can be a strategy for strengthening the economic resilience of communities in Muslim countries.

The Society 5.0 era brings major changes in various aspects of life, including the economic and financial systems. The integration of digital technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), Big Data, and Financial Technology (Fintech) has created both opportunities and challenges for the development of the sharia economy. This article aims to: (1) analyze the challenges of the sharia economy in the Society 5.0 era, (2) identify opportunities that can be utilized to strengthen the sharia economy, and (3) formulate strategies for strengthening the sharia economy based on digital transformation and the maqashid sharia. This research uses a qualitative approach through literature study (library research) by analyzing various journals, books, reports of sharia financial institutions, and relevant official documents. The results show that the sharia economy faces challenges in the form of low sharia financial literacy, limited human resources, unequal access to technology, and regulations that are not yet fully adaptive to digital developments. However, Society 5.0 also opens up significant opportunities through the development of Islamic Fintech, the digitalization of the halal industry, the optimization of digital zakat and waqf, and the strengthening of Islamic financial inclusion. Therefore, strategies to strengthen the Islamic economy need to be implemented through increasing Islamic digital literacy, developing an Islamic Fintech ecosystem, strengthening Governance based on the principles of Islamic principles (maqasid) and synergy between the government, academia, industry, and the community.

This study examines the transformation of the authority of Islamic courts in Indonesia across the colonial and post-colonial periods and their contribution to the formation of national law. Employing a normative-juridical method with historical, statutory, and conceptual approaches drawn from library sources, the research traces how a once-autonomous Islamic judicial institution was reshaped by Dutch colonial legal politics, from the recognition implied by the receptio in complexu theory to the systematic reduction of competence under the receptie theory through Staatsblad 1882 No. 152 and Staatsblad 1937 No. 116 and 610. The findings show that the colonial intervention narrowed the jurisdiction of religious courts, particularly by removing inheritance disputes, yet did not extinguish their existence. After independence, the receptie exit and receptie a contrario theories provided the ideological basis for restoring Islamic judicial authority, institutionalized through the establishment of the Ministry of Religious Affairs, Law No. 14 of 1970, Law No. 1 of 1974, Law No. 7 of 1989, the Compilation of Islamic Law, and Law No. 3 of 2006. The study implies that the religious court has become an integral pillar of the national judicial system rather than a colonial remnant.  

This study analyzes the juridical transformation of freedom of expression after the enactment of Law Number 1 of 2024 as the second revision of the Electronic Information and Transaction Law (ITE Law). The main focus of the research is the reconstruction of defamation offenses from Article 27 paragraph (3) to Article 27A, as well as its implications for constitutional guarantees in Article 28E paragraph (3) of the 1945 Constitution. The method used is normative juridical with legislative, conceptual, and case approaches. The case study of the case of Haris Azhar and Fatia Maulidiyanti is used as a limited empirical analysis. The results of the study show that even though Law No. 1 of 2024 has narrowed insults to absolute complaints, the formulation of norms that are still multi-interpreted, especially in the phrase "attacking honor", still has the potential to threaten freedom of expression and create a chilling effect in the digital space. In addition, the lack of clear parameters regarding public criticism and personal insults creates legal uncertainty. Therefore, consistent interpretation guidelines and harmonization with human rights principles are needed so that the protection of citizens' constitutional rights is guaranteed.

This study aims to examine the role of Ahlussunnah wal Jama'ah (Aswaja) An-Nahdliyah in strengthening religious moderation among young people amid increasingly complex, pluralistic, and digitalized societies. Globalization, advances in information technology, and easy access to diverse religious perspectives through digital media have influenced the religious attitudes and behaviors of younger generations, highlighting the need to reinforce moderate religious values. Aswaja An-Nahdliyah promotes the principles of tawassuth (moderation), tasamuh (tolerance), tawazun (balance), and i'tidal (justice) as the foundation for social, national, and civic life. This study employed a qualitative approach using a library research method. Data were collected from books, scientific articles, official documents, and relevant literature on Aswaja An-Nahdliyah and religious moderation. The data were analyzed using content analysis to identify the contribution of Aswaja values in fostering moderate attitudes among young people. The findings indicate that Aswaja An-Nahdliyah plays a strategic role in internalizing inclusive, contextual, and tolerant Islamic values through formal and non-formal education, youth organizations, religious study groups, and digital media. The implementation of these values enhances tolerance, respect for diversity, patriotism, and critical awareness among young people in confronting radical and intolerant ideologies, thereby supporting the development of a harmonious and peaceful pluralistic society.

The study critically examines the Gospel of John as a theological text integrating the incarnate Logos and sacramental symbolism. Using a qualitative, library-based approach with historical-critical and hermeneutical analysis, it shows that John’s Gospel not only narrates Jesus’ life but constructs a symbolic, existential, and transformative theological reflection. The Logos shifts from a metaphysical principle to a personal reality in history through the incarnation, enabling a concrete encounter between God and humanity. Within this framework, symbols such as water and bread function as media of revelation guiding individuals toward a living, relational faith experience. Furthermore, sacramental symbolism in the Gospel of John is ontologically grounded in the incarnation of the Logos. Faith is thus understood not merely as intellectual assent but as participation in divine life that transforms human existence. The integration of Christological and sacramental dimensions indicates that faith is holistic, encompassing spiritual, material, and relational aspects. Thus, the Gospel of John presents a theological vision of faith as a concrete and dynamic existential encounter, relevant for contemporary theological reflection.

The study examines John 15:1–8, highlighting its Christological, ecclesiological dimensions, and pastoral implications in a contemporary context, particularly in West Kalimantan. Employing an exegetical approach integrated with theological reflection, the metaphor of the “true vine” is understood as a declaration of Jesus’ identity as the source of authentic life and the relational foundation of the community of disciples. The concept of “abiding” is interpreted as an ongoing existential connectedness with Christ, expressed through practices of faith such as engagement with the Word, prayer, and love. Meanwhile, “bearing fruit” is not merely ethical output but an authentic manifestation of life grounded in this relational union. Furthermore, the study argues that Johannine ecclesiology is organic in nature, portraying the church as a living community deriving its existence from and in Christ, rather than a purely institutional structure. The pastoral implications of this metaphor are significant in addressing local challenges such as individualism, ecological crisis, religious plurality, and the spiritual formation of youth. Using a praxis–reflection–praxis framework, the text is integrated into theological education as a model linking faith reflection with concrete action. The findings affirm that Christ-centered spirituality fosters personal and communal transformation relevant to the contemporary church.

This study aims to examine relevant and effective Christian Religious Education (CRE) learning methods in the digital era. The rapid development of information and communication technology has brought significant changes in education, including CRE instruction. The research method employed is a literature study with a descriptive-analytical approach to various academic sources and technology-based CRE learning practices. The results indicate that integrating digital media such as online learning platforms, Bible-based interactive applications, and social media creatively can enhance students' engagement and understanding of Christian faith values. Furthermore, the use of digital technology opens wider opportunities for contextual and meaningful faith formation across diverse learning environments. The study also identifies key challenges faced by CRE teachers, namely digital readiness, infrastructure limitations, and maintaining relational and spiritual dimensions in virtual learning environments. Teachers must therefore be equipped not only technologically but also theologically to navigate these complexities. The research concludes that the transformation of CRE methods in the digital era is not merely a technology adoption but a holistic theological integration of faith, technology, and pedagogy.

Digital transformation in the military procurement sector has brought significant changes to accountability patterns at the Naval Academy (AAL). Using the AP2EP management cycle (Analysis, Planning, Execution, Evaluation, and Control) as an analytical tool, this paper dissects the extent to which the E-Procurement system can mitigate budget deviation risks and enhance financial transparency. As a military educational institution striving to become a World Class Naval Academy, AAL faces unique challenges in balancing state financial regulations with specific educational logistics needs. Through a descriptive qualitative approach, this research demonstrates that procurement digitalization provides an automated audit trail that minimizes human intervention. Despite technical and cultural obstacles, strategic steps such as developing real-time dashboards have proven effective in optimizing state financial governance to support cadet education quality and maintain an Unqualified Opinion (WTP).

Traditional wedding rituals constitute intangible cultural heritage rich in symbolic meaning, serving to strengthen social solidarity and transmit cultural values. The massive penetration of modernization and digitalization has created new pressures for the Bugis-Makassar community in maintaining this heritage. This study analyzes the transformation of Bugis-Makassar traditional wedding rituals in South Sulawesi within the digital era context, focusing on how the community negotiates their cultural identity between the forces of tradition and modernity. Using a critical ethnographic approach with a multiple case study design grounded in Bhabha's concept of the third space, the study involved 42 informants from three groups: young couples (digital generation, aged 22–35), parents/family (middle generation, 40–60), and customary elders (to panrita lopi/bissu, 65+) in Makassar City, Bone Regency, and Wajo Regency. Data were collected through in-depth interviews, participant observation in 12 wedding ceremonies, and social media content analysis. Results reveal three main transformation patterns: (1) digital spectacularization—rituals adapted for social media consumption; (2) reflective selectivity—young couples actively choosing which traditional elements to retain; and (3) procedural hybridization—the integration of customary procedures with contemporary elements. These transformations are colored by intergenerational contestation that generally ends in compromise between demands for customary completeness and the aesthetic preferences of the younger generation. The study concludes that this transformation is not merely a loss of tradition, but a creative form of identity negotiation in which the Bugis-Makassar community actively reconstructs the meaning of siri' (self-esteem/dignity) and pesse (solidarity) within the changed socio-cultural landscape. The findings imply the need for cultural preservation policies that understand change as inherent to living culture, and open avenues for longitudinal studies on the intergenerational transmission of cultural values.

In order to raise the standard of healthcare services in the contemporary period, digital transformation in hospital management has become a phenomena. The purpose of this study is to investigate the adoption, advantages, difficulties, and success aspects of digital transformation in healthcare facilities. A literature review employing a narrative review system was the methodology. 14 papers that met the inclusion requirements were found using data sources from Google Scholar, PubMed, and ScienceDirect databases with publication years ranging from 2020 to 2025. To determine the primary study themes, data analysis was carried out utilising a thematic synthesis approach. According to the study's findings, digital transformation can enhance operational effectiveness, service quality, and patient safety by using technology including electronic health records (EHR), telemedicine, and hospital management information systems. However, there are still a number of obstacles to its adoption, such as inadequate infrastructure, inadequate human resource competency, expensive investment costs, and data security threats. Significant barriers also include a lack of system integration and opposition to change. Government policies and regulatory assistance have an impact on the success of digital transformation in hospital administration.

This study aims to overhaul the conventional understanding of tourism through a missiological lens, by positioning social interactions at the Parbubu Tarutung Soda Water Tourism Object as the locus of Missio Dei (God's Mission) manifestation. Amidst the tendency of modern humans to be trapped in egocentrism, alienation, and minimal openness due to secular routines, God is present with a mission to transform human relations. Using a qualitative descriptive-theological method, this study analyzes three axes of social interaction (inter-tourists, tourists-managers, and tourists-local communities). The results of field research indicate that although the pattern of interaction between visitors is still minimalist and egocentric-group due to a purely physical recreation orientation, there is a strong spiritual modality in the service aspect (hospitality) of the managers that reflects the restoration of the image of God (Imago Dei). The absence of social conflict and the presence of sincere hospitality are identified not merely as business strategies, but as real implications of the work of the Holy Spirit who precedes the church (prevenient grace) in destroying human egoism. This study concludes that tourism can be an eschatological means by which social interactions are transformed into encounters that bring about God's Shalom, meaning that tourism can be a way to bring about God's peace through authentic encounters between tourists, rather than simply ordinary tourist transactions. The author recommends the reconstruction of public spaces in this destination as inclusive communal spaces that facilitate reconciliation and social transformation.

Judicial digital transformation through the implementation of e-Court and e-Litigation represents a strategic initiative of the Supreme Court of Indonesia to establish a modern, effective, and efficient judiciary. These innovations have successfully transformed various stages of civil case administration and litigation into faster and more transparent processes. However, the success of digitalization in case examination has not been accompanied by similar reforms in the execution of court judgments. This study aims to analyze the regulation of civil judgment execution following the implementation of e-Court and e-Litigation, identify challenges encountered in practice, and formulate a concept of execution digitalization as part of judicial reform. This research employs a normative legal method using statutory, conceptual, and case approaches. The legal materials consist of primary legal sources in the form of legislation and Supreme Court regulations, as well as secondary legal sources including scholarly literature and previous studies. The findings reveal that although e-Court and e-Litigation have accelerated dispute resolution processes, the execution of civil judgments remains largely conventional. Consequently, several challenges persist, including delays in execution, lack of transparency, and limited supervision by litigating parties. Therefore, the development of an integrated Digital Execution System linked to existing electronic judicial platforms is necessary to enhance the effectiveness of judgment enforcement and ensure greater legal certainty for justice seekers.

Having employees with OCB attitudes will have a positive impact on the ease of achieving organizational goals. OCB is the attitude of employees doing many things outside of their duties voluntarily. In contrast, OCB will influence each other with organizational commitment. Organizational commitment is a person's sense of comfort in being part of the organization. The growth of these two things is influenced by the leadership style, in this case, the transformational leadership style. Based on the preliminary survey results, it has been shown that OCB attitudes and organizational commitment are both influenced by leadership style. So, the researcher wants to see the effect of the three. This study uses multiple linear regression research with quantitative research and a questionnaire with a Likert scale. After the analysis had been conducted, the results were H1: Transformational Leadership had a significant effect on Organizational Citizenship Behavior (OCB) in X Hospital nurses, H2: Transformational Leadership has a substantial impact on organizational commitment in X Hospital nurses, and H3: Organizational Commitment had a significant effect on Organizational Citizenship Behavior (OCB) on nurses at Hospital X.

Christian religious education teachers act as agents of social, spiritual, and cultural transformation by integrating Christian values ​​into the lives of communities that are still strongly bound to ancestral customs and beliefs. The transformation of customs through contextual evangelism is both a challenge and an opportunity for Christian religious education (PAK) teachers in carrying out their roles as educators and servants of God in a pluralistic society. This study aims to analyze the strategic steps of PAK teachers in integrating Gospel values ​​with local culture without eliminating the identity of the Christian faith or damaging the noble values ​​of customs. The research method used is a qualitative approach and literature study. The results of the study indicate that PAK teachers need to have three main strategic steps, namely contextual understanding by studying in depth the values, symbols, and practices of local customs, a transformational approach, namely presenting Gospel values ​​through education that respects culture but leads to renewal of life and pedagogical implementation through creative and reflective learning methods that foster students' awareness of faith and social responsibility. With this strategy, Christian Religious Education teachers can become agents of transformation, bridging the gap between Christian faith and local culture, ensuring that evangelism is not confrontational but contextual, dialogical, and builds lives rooted in the love of Christ.

This article theologically analyzes the role of the Holy Spirit in the lives of believers through a study of the doctrine of pneumatology, traced from the testimony of Scripture to its impact on the practice of Christian faith. The purpose of this study is to explain how the work of the Holy Spirit is understood not merely as a theological concept, but also as a spiritual reality that shapes the identity, character, and dynamics of believers’ service. The method employed is qualitative research with a library research approach, involving the analysis of relevant theological and biblical sources to construct a conceptual framework concerning the work of the Holy Spirit in guidance, conviction, the sealing of salvation, spiritual transformation, and empowerment in ministry. This research is necessary because there remains a limited understanding of pneumatology that tends to be doctrinal and disconnected from concrete faith experiences. The findings of this study indicate that the presence of the Holy Spirit plays a vital role in leading believers into truth, forming Christian character, strengthening their identity as children of God, and empowering them to serve effectively within the community. Therefore, pneumatology holds significant practical relevance in fostering a dynamic, reflective, and transformative life of faith in the contemporary Christian context.

The paradigmatic transformation of Christian Religious Education (CRE) in the digital era has become a crucial issue to be examined because the development of information technology, virtual culture, and globalization has brought significant changes to adolescents’ mindsets, behaviors, and character formation. These conditions have created various moral and spiritual challenges, such as identity crises, declining ethical sensitivity, and the increasing influence of individualistic and hedonistic values among young people. This study aims to analyze the paradigm transformation of Christian Religious Education in shaping adolescent character through a theological-pedagogical perspective that is relevant to the context of the digital era. The research employs a qualitative method using a library research approach and descriptive analysis of various scientific, theological, and pedagogical sources related to Christian education, teacher spirituality, and adolescent character development in the digital age. The findings indicate that the transformation of the CRE paradigm should be directed toward contextual, participatory, and transformative learning by positioning teachers as spiritual role models and facilitators of character formation. Furthermore, the integration of Christian values, the ethical use of technology, and collaboration among schools, families, and churches are important factors in shaping adolescents who possess strong character, integrity, and spiritual maturity amid increasingly complex digital challenges.

This article examines the urgency of strengthening Islamic creed (aqidah) as a preventive instrument in addressing religious radicalism. The rise of extremism is not merely driven by sociological factors, but is also rooted in a theological crisis, namely textual interpretations that give rise to exclusivism and takfiri doctrines. Employing a conceptual literature review method, this study deconstructs the pathology of radicalism and reconstructs the preventive dimensions of aqidah. The findings reveal that ideological mitigation is grounded in three dimensions of aqidah: Tawhid as a means of liberating reason from group arrogance, wasathiyyah (moderation) in maintaining tolerance, and the absolute integration of faith with social morality. To be effective, these values must be institutionalized within Islamic education through the transformation of critical pedagogy, the strengthening of religious digital literacy, and the development of an inclusive school culture. Strengthening aqidah is therefore not merely a transfer of dogma, but the formation of a moderate worldview as a strong shield against the infiltration of radical ideologies.