Abstract:This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as…
s well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.
Abstract:This study aims to determine (1) the implementation of local culture-based school programs in public senior high schools throughout Merauke Regency. (2) the supporting factors for the implementation of local culture-based…
d school programs in public senior high schools throughout Merauke Regency. (3) the inhibiting factors for the implementation of local culture-based school programs in public senior high schools throughout Merauke Regency. This study is a qualitative study. Data collection techniques used observation, interviews, and documentation. Data validity was verified using source triangulation and technical triangulation. Data analysis included data condensation, data presentation, and drawing conclusions. The results of this study are: (1) the implementation of local culture-based school programs in public senior high schools throughout Merauke Regency is carried out through various activities, such as competitions, craft making, and art performances. (2) several supporting factors for the implementation of local culture-based school programs in public senior high schools throughout Merauke Regency, such as support from educators, teachers, students, and parents. (3) There are several inhibiting factors in the implementation of local culture-based school programs in State Senior High Schools throughout Merauke Regency, such as the entry of foreign cultures, time management challenges, and so on.
Abstract:Fasting is a religious practice that not only holds spiritual significance in Islamic teachings but also contributes substantially to the body's physiological repair. This study aims to examine the relationship between Islamic…
slamic fasting—particularly Ramadan and sunnah fasting—and cellular repair processes through biological mechanisms such as autophagy, cell regeneration, and mitochondrial function enhancement. Using an integrative literature review method, this study synthesized findings from scientific and Islamic sources retrieved from databases including PubMed, Scopus, ScienceDirect, and Google Scholar from 2015 to 2025. The findings reveal that fasting positively affects systemic inflammation reduction, improved insulin sensitivity, metabolic regulation, and the prevention of premature aging and degenerative diseases. Moreover, fasting strengthens psychological and spiritual dimensions, supporting mental health and enhancing emotional resilience. This synergy between biological and spiritual benefits highlights fasting as a holistic health strategy. The study affirms that Islamic values align with modern preventive health principles and offer a solid foundation for spiritually based health promotion. Further research is recommended to evaluate specific biomarkers related to fasting-induced cell regeneration.
Abstract:Allah menegaskan dalam Al-Qur’an bahwa Ia tidak sama dengan sesuatu apapun, dan tidak ada satu pun makhluk yang setara dengan-Nya, namun disaat yang sama Allah juga mengatakan di dalam Al-Qur’an bahwa Ia memiliki ‘tangan’,…
��tangan’, yang mana tangan sendiri merupakan salah satu sifat makhluk seperti manusia dan hewan. Sifat ‘tangan’ Allah ini selanjutnya ditafsirkan dengan metode yang berbeda-beda diantara ulama Islam sehingga menghasilkan penafsiran yang berbeda-beda pula. Diantara metode tersebut yang berkembang hingga saat ini adalah metode Takwil dan metode Tafwîdh yang keduanya dipakai oleh pengikut mazhab al-Asy’ariy dan al-Maturidiy, dan kemudian metode al-Itsbât yang dibangun oleh Ibn Taimiyyah dan disebarkan oleh para pengikutnya dan pengikut Muhammad ibn Abd al-Wahhab an-Najdiy hingga saat ini. Oleh karena itu menarik untuk meniliti tentang berbagai metode tersebut dalam menafsirkan sifat ‘tangan’ Allah dan kemudian mengkomparasikan satu dengan yang lainnya. Penelitian ini menggunakan metode tafsir komparatif dan Maudhû’i, dengan pendekatan kualitatif dan teknik pengumpulan data studi pustaka.
Abstract:Penelitian ini menginvestigasi transformasi implementasi kebijakan pembangunan berkelanjutan di Kabupaten Merauke dengan fokus pada tantangan dan potensi solusi dalam mengatasi permasalahan yang dihadapi. Tujuan penelitian…
an ini adalah untuk menganalisis efektivitas implementasi kebijakan berkelanjutan serta mengidentifikasi dampaknya terhadap pembangunan lokal dan kesejahteraan masyarakat. Metode penelitian menggunakan pendekatan kualitatif dengan pengumpulan data melalui wawancara mendalam dan observasi partisipatif. Hasil temuan menunjukkan variasi dalam efektivitas implementasi kebijakan, dengan beberapa program berhasil meningkatkan kondisi lingkungan dan ekonomi masyarakat, sementara program lain mengalami kendala seperti kurangnya koordinasi dan partisipasi masyarakat. Temuan ini mengindikasikan perlunya pendekatan adaptif dan partisipatif yang lebih kuat dalam merancang kebijakan yang responsif terhadap konteks lokal.
Kata Kunci : Kebijakan pembangunan berkelanjutan; implementasi kebijakan; dampak pembangunan lokal
Abstract:Early childhood is frequently understood as a golden period of development; therefore, the formulation of learning goals becomes a crucial component that influences the direction of children’s behavior, motivation, and engagement…
engagement in the learning process. Problems arise when learning goals are predominantly formulated from an adult perspective, while the characteristics of children’s cognitive development are not fully taken into account, causing learning objectives to be difficult for children to understand and internalize. This study aims to examine the formation of learning goals for early childhood through the perspective of Jean Piaget’s cognitive development theory in order to obtain a conceptual understanding that is more aligned with children’s developmental stages. The research method employs a qualitative approach through a literature review of textbooks and national and international journal articles relevant to learning goals, cognitive development, and early childhood education, which are then analyzed descriptively through processes of identification, classification, and synthesis of theoretical concepts. The findings indicate that learning goals for early childhood tend to be concrete, short-term, contextual, and activity-oriented, and are not yet supported by mature self-regulation abilities. Based on Piaget’s framework, early childhood falls within the preoperational stage; therefore, understanding learning goals is highly dependent on direct experiences, play-based activities, simple symbols, and teacher guidance. The conclusion emphasizes that the design of learning goals must be consciously adjusted to children’s cognitive developmental stages so that learning objectives can be understood, meaningful, and optimally achieved. The novelty of this study lies in the conceptual integration of Piaget’s cognitive development theory with the practical formulation of learning goals in early childhood education as a theoretical–practical foundation for teachers.
Abstract:Suffering constitutes an inseparable aspect of the faith journey of believers; however, this reality is frequently misunderstood as a sign of divine punishment or spiritual failure. Such a perception has been further reinforced…
nforced by the influence of prosperity theology, which emphasizes material success, life comfort, and the absence of suffering as indicators of genuine faith. This situation raises a significant theological concern regarding how believers should properly understand and respond to suffering based on the testimony of Scripture. This study aims to examine the attitude that believers should adopt when facing suffering according to 1 Peter 4:12-19 and to elucidate the theological significance of suffering for the Christian life of faith. A qualitative approach employing a biblical–exegetical method is utilized to analyze the text through an examination of its historical, literary, and theological contexts. Data were collected through a literature review of the Bible, biblical commentaries, theological works, and relevant academic journal articles in order to obtain a comprehensive understanding of the theological message conveyed by the Apostle Peter. The findings indicate that suffering experienced by believers is neither unexpected nor contradictory to faith but rather an integral component of the calling to follow Christ. The Petrine epistle emphasizes that suffering functions as a means of refining faith, a form of participation in the sufferings of Christ, and an opportunity to glorify God through steadfast faithfulness. Believers are therefore called to respond to suffering with spiritual joy, perseverance in faith, and wholehearted trust in the faithful will of God. The study concludes that suffering possesses profound theological significance that shapes spiritual maturity and deepens one’s relationship with Christ. The novelty of this research lies in its reaffirmation of the biblical perspective on suffering as a constructive element of the Christian life, challenging the paradigm of prosperity theology while enriching pastoral understanding of faithful responses to suffering.
Abstract:Massive digital transformation has reshaped patterns of interaction, modes of thinking, and the spiritual construction of the millennial generation, thereby creating serious challenges for the church in nurturing a mature,…
e, authentic, and contextually relevant Christian faith. The abundance of information, instant culture, and growing skepticism toward religious institutions raise a critical research problem concerning how to formulate effective strategies to develop a theologically sound understanding of faith that is also adaptive to digital culture. This study aims to construct a strategic approach that bridges faith tradition and digital dynamics through a qualitative-reflective method based on recent theological literature and critical observation of digital ministry practices. The analysis identifies four primary strategies: contextual proclamation of faith, optimization of digital platforms as spaces for testimony and education, formation of supportive online communities, and strengthening digital and theological literacy among church leaders. The findings indicate that millennials possess a deep spiritual longing but seek integrity, open dialogue, and practical relevance of faith in daily life. The study concludes that a paradigmatic transformation of church ministry is necessary by positioning digital space as a participatory and dialogical locus of spiritual formation, while the novelty of this research lies in the systematic integration of theological reflection and contextual digital pastoral strategies as an adaptive ministry model for the millennial generation in the era of technological disruption.
Abstract:Youth represent a socio-psycho-spiritual entity undergoing a critical transitional phase, characterized by identity crises, value disorientation, and pressures from secular-cultural influences. Within the framework of Christian…
ristian pastoral theology and pedagogy, faith formation serves as a strategic mechanism to cultivate integrative spiritual maturity, encompassing cognitive (doctrinal understanding), affective (spiritual affection), and conative (practical orientation) dimensions. This study analyzes the effectiveness of Bible Camp as an experiential learning-based faith formation model in the spiritual development of youth. Employing a qualitative descriptive approach through participatory observation, in-depth interviews, and document analysis, the research explores the contribution of Bible Camp to the internalization of theological values, the construction of religious identity, and the strengthening of faith community cohesion. The findings indicate that Bible Camp activities—such as hermeneutic study, collective worship, existential reflection, and group dynamics—result in significant faith transformation on both personal and communal levels. This process aligns with Streib’s faith development theory and Mezirow’s transformative learning theory, which emphasize cognitive reconstruction through reflective experience within a social context. Bible Camp effectively mediates the transition from conventional faith to reflective and dialogical faith, while enhancing youth’s spiritual competencies in confronting the complexities of contemporary reality. The findings reinforce the assumption that faith formation in interactive non-formal settings is more effective than conventional instructional approaches in producing theological and ethical paradigm shifts. Therefore, Bible Camp is positioned as a relevant and contextual ecclesiological instrument in the recontextualization of Christian faith education. This model functions not only as a venue for individual spiritualization but also as a catalyst for the formation of resilient, participatory, and transformative Christian character within a pluralistic socio-religious ecosystem. Recommendations are directed towards institutionalizing Bible Camp as a systemic strategy for youth faith formation in the mission of the contemporary church.
Abstract:The development of science is very rapid. Competition is increasingly fierce and people are required to have high intellectual abilities in facing the challenges of the global world. In fact, the progress of a nation will…
l be recognized by the world, one factor is how the majority of people in a country master, develop and utilize science and technology. The purpose of writing this literature review is none other than to explain in detail the development of individuals in facing developments in science, which has so far become a topic of discussion in the world of education. This research uses a descriptive qualitative method, namely research in the form of a literature study which aims to analyze, evaluate, identify, observe, find and determine relevant research topics. The results of data analysis conclude that science and technology are human achievements that must be utilized in understanding and practicing something. In line with this principle, science is actually a process experienced by individuals in their development. The poorer the knowledge, the narrower the insight in understanding something, the narrower a person's thinking about a science. In conclusion, development is a skill in the structure and function of the body or an increase in more complex abilities in a regular and predictable pattern as a result of experience and the maturation process. Development is also very closely related to social, motor, intellectual and emotional abilities. So it becomes very necessary how a learning design is formed to provide freedom to be creative on an ongoing basis in order to optimize and develop students work.