In the digital era, Christians face significant challenges in maintaining an authentic spirituality amidst a continuous stream of information and the influence of popular culture that often contradicts biblical values. The command in Romans 12:2 to "not conform to the pattern of this world, but be transformed by the renewing of your mind" remains highly relevant, yet its practical application in contemporary Christian life is frequently overlooked. This study aims to explore the theological depth of Romans 12:2, identify the dominant patterns of worldly thought in the digital age, and develop a contextual and applicable framework for transformative Christian spirituality. Utilizing a qualitative method with a library research approach, data were gathered from theological works, biblical commentaries, and scholarly literature on spirituality, culture, and digital engagement. The study reveals that the renewal of the mind refers not only to a personal inner change but to a reorientation of worldview through the power of the Holy Spirit. This transformation involves resisting cultural tendencies such as self-image obsession on social media, intellectual complacency caused by technological convenience, and the rise of individualistic spirituality detached from community life. To address these challenges, the study proposes several implementation strategies: fostering deeper biblical literacy contextualized to current issues, cultivating critical thinking as a form of spiritual discipline, and nurturing accountability within faith communities. These elements form a holistic framework of contemporary Christian spirituality that is Christ-centered, critically aware, and outward-focused in mission. The implications of this framework suggest that Christian spirituality in the digital era must engage both heart and mind, remain rooted in Scripture, and be lived out in communal and missional contexts.

The purpose of this research is to examine the influence of internal control systems and internal audit implementation on Good Corporate Governance (GCG). This study was conducted at PT. Pertamina Persero, using primary data obtained by distributing questionnaires to 30 personnel in the audit and financial management divisions. The analysis method used in this research is multiple linear regression analysis. The results from the t- test (hypothesis test) show that (1) the internal control system variable has a positive effect on good corporate governance, with a calculated t-value of 3.921, which is greater than the t-table value of 1.701, and a significance value of 0.001, which is less than 0.05. (2) The internal audit implementation variable does not significantly affect good corporate governance, with a calculated t-value of -0.829, which is less than the t-table value of 1.701, and a significance value of 0.414, which is greater than 0.05. (3) There is a positive and significant influence of the internal control system on good corporate governance, while the internal audit implementation does not significantly impact good corporate governance. This is evidenced by an R Square value of 0.649, indicating that 64.9% shows a significant influence, and the remaining 35.1% is influenced by other variables outside of this study.

This research aims to determine the effect of Profitability and Leverage on Company Value in the Food and Beverage Industry listed on the Indonesian Stock Exchange in the Pre and Post Covid 19 Period. This research uses quantitative methods, with secondary data obtained from the annual financial reports of the food and beverage industry listed on the Indonesia Stock Exchange for the 2018-2022 period. The population and sample in this research are the top 5 food and beverage industry companies listed on the Indonesia Stock Exchange during the 2018 - 2022 period. The sampling technique used the purposive sampling method. The analysis methods are descriptive statistics, classical assumption testing, multiple linear regression testing and hypothesis testing. The research results show that the Profitability and Leverage variables do not have a partial positive effect on Company Value. Meanwhile, the Profitability and Leverage variables do not have a positive effect on Company Value simultaneously.