Advancements in digital technology have compelled the banking industry to undergo continuous business transformation. This strategic shift aims to improve service quality, optimize operational efficiency, and boost corporate competitiveness. Conversely, digital adaptation also introduces novel risks that require effective mitigation through the framework of Enterprise Risk Management (ERM). This study evaluates the implementation of ERM alongside digital transformation at PT Bank Mandiri (Persero) Tbk from 2021 to 2025, while exploring their correlation with corporate performance. Utilizing data extracted from the annual reports of PT Bank Mandiri (Persero) Tbk spanning 2021–2025, this research employs a descriptive qualitative approach integrated with case study and content analysis methods. The findings demonstrate that Bank Mandiri consistently strengthens all eight pillars of ERM risk dimensions, which include credit, market, liquidity, operational, legal, compliance, strategic, and reputational risks throughout the observation period. Simultaneously, the bank’s digital breakthroughs are executed through key initiatives, namely Livin' by Mandiri, Kopra by Mandiri, Smart Branch, Digital Ecosystem Development, and the Integrated Digital Platform. The synergistic integration between ERM and digital transformation significantly drives corporate performance. This positive impact is evidenced by a substantial surge in net profit, climbing from IDR 28.03 trillion in 2021 to IDR 56.29 trillion in 2025, alongside an asset expansion from IDR 1,726 trillion to IDR 2,830 trillion.

The aim of this study is to conduct a multifaceted analysis of the case of the “Pilgrims at the Kaaba Say ‘Hû Der Allah’” hymn, which went viral on social media in Türkiye in February 2026 and sparked widespread public debate. The theoretical framework of the study is based on Hall’s coding/decoding, counter-agenda setting, Cohen’s moral panic, Hjarvard’s mediatization, and Noelle-Neumann’s spiral of silence theories. Conducted using a qualitative research design, the study employed the case study method. The research data were collected through document analysis from publicly available digital and written sources and were analyzed using thematic analysis, one of the content analysis methods. The findings indicate that the hymn is interpreted by different social groups through dominant, oppositional, and conciliatory readings; that it triggers a moral panic process by spreading from digital platforms to traditional media and politics; that it becomes commercialized through mediatization and thus transforms into political symbolic capital; and that critical voices fall into a spiral of silence. In conclusion, it can be argued that in the digital age, viral content sheds its initial innocence and is transformed—or transformed into—a tool of struggle where the production of power and meaning operates directly across political, cultural, economic, and ideological spheres.

This study is theoretical and presents a practical guideline for pedagogical approaches in the social-sexual education of students and young people with multiple disabilities. It addresses the key role of communication in this group of students, as well as working with their parents and teachers. The Case study method was used to present specific cases that are good pedagogical practices for teaching students and young people with multiple disabilities on the topics of decency, appropriate touching and personal boundaries, as well as sexual abuse. The topic of violence in the context of social-sexual education of this specific group of students and young people is also examined. To ensure success in providing social-sexual education to students and young people with multiple disabilities, a comprehensive approach is necessary, this may take more time, but ensures success in providing support.

The article is devoted to the analysis of public-private-philanthropic partnership and the improvement of the regulatory and legal regulation of its activities, to create a regulatory basis for attracting charitable funds to socially important investment projects, in particular, regarding rehabilitation, reintegration, preservation and restoration of human capital. The study focuses on the analysis of the current state of the private medical services market in Ukraine and existing cases of involving charitable partners in investment projects in the field of rehabilitation. The preference for the development of public-private-philanthropic partnerships is justified, as opposed to classic public-private partnerships, which are associated with the social significance of rehabilitation problems and insufficient funding. It was found that the activities of rehabilitation centers with the support of charitable partners are aimed not only at the quantity, but also at the quality of rehabilitation, orientation to the best international practices and advanced training of medical personnel. Therefore, such an investment approach is relevant especially in times of unstable economy and social challenges. The purpose of the article is to summarize the practical experience of creating and operating rehabilitation centers on the principles of public-private-philanthropic partnership in Ukraine, and to develop recommendations for improving the regulatory and legal framework to create a favorable legislative framework for the implementation of this model. It was found that today the regulatory and legal framework does not regulate the activities of such partnerships, as they are new to Ukrainian practice and are a response to the challenges of Ukrainian realities. Therefore, the proposals provided for improving the regulatory and legal framework are designed to provide a legislative basis for the development of this investment model. This will allow scaling up successful projects and will contribute to increasing the role of the charitable sector in areas related to the humanitarian dimension, such as: rehabilitation, reintegration, preservation and restoration of human capital. The novelty of the study lies in the attempt to adapt existing regulatory documents to the activities of these partnerships, because despite the lack of special regulatory and legal regulation, partnerships of this type already exist in Ukraine and are innovative. The article uses general scientific and special research methods: case study method, comparative analysis and logical generalization. Their application allowed us to widely explore the issues of the development of public-private-philanthropic partnerships, and to identify their advantages over classical public-private partnerships. Since Ukraine already has successful experience in the functioning of public-private-philanthropic partnerships in the field of rehabilitation, further scaling up of this practice requires the identification of criteria by which institutional support for sanatorium-resort and rehabilitation institutions should be carried out within the framework of this investment model. Therefore, the proposed criteria are designed to intensify the attraction of funds from the charitable partner in those areas that require optimization of the costs of the private partner and the state.

As a localized teaching theory, Production-Oriented Approach (POA) provides important inspirations for foreign language teaching, while the development of generative artificial intelligence tools has also brought new supporting approaches to oral English teaching. This paper combines the Production-Oriented Approach (POA) with AI tools, and conducts a 6-week teaching practice on a college student with relatively weak IELTS speaking foundation but strong learning motivation. This study adopts a case study method, and explores the application process of POA enabled by AI in IELTS speaking teaching and learners' feedback through means including oral transcription analysis, interviews and questionnaires. The results show that the learner has exhibited positive changes in IELTS speaking scores, expression fluency and learning attitude, and has gradually developed the habit of conducting independent oral practice with the assistance of AI tools. Since this study is a single case study, the relevant results are more suitable to serve as an exploratory case of AI-enabled POA-based speaking teaching, and provide references for subsequent larger-scale studies.

Islamic Religious Education plays a crucial role in preserving the religious identity of Indonesian migrant children who grow up in multicultural environments with limited access to formal education. This study aims to detail the process of internalizing Islamic values to shape the Muslim identity of Indonesian migrant children at the Sungai Mulia 5 Gombak Learning Center (Sanggar Bimbingan) in Malaysia. Grounded in a constructivist perspective, this research emphasizes the subjective experiences and social interactions of migrant children as they navigate the internalization of Islamic educational values within a multicultural context. Utilizing a qualitative approach and a case study method, data were collected through semi-structured interviews with teachers, students, and learning center managers, alongside participatory observations. The findings reveal that the internalization of Islamic values is achieved through the integration of formal curricula and non-formal activities, such as daily worship practices and character-building exercises. This process unfolds through three systematic stages: value transformation, value transaction, and value trans-internalization, which collectively promote discipline, honesty, and responsibility among students. This research underscores the significance of non-formal educational institutions as vital havens for moral guidance and identity preservation for marginalized children living abroad. The results offer practical insights for similar educational providers seeking to enhance faith-based character development amidst the complexities of cultural diversity.

This research discusses economic independence through teaching factory as an effort to address the low absorption rate of vocational high school graduates. The researcher used a descriptive qualitative approach with a case study method, involving interviews, observations, and documentation in data collection. The results of the study show that teaching factory learning in schools, besides providing a learning atmosphere based on industry, can have a positive impact on schools regarding economic independence, including: School Budget Efficiency, Economic Added Value, and stimulating a multiplier effect for the growth of local creative industry areas. This study concludes that schools can replicate teaching factory learning for the economic independence of the school.

This research aims to identify and classify the operational cost structure of Azizah's Gorengan Business based on management accounting principles, accurately calculate Cost of Goods Sold (COGS), and analyze break-even point (Break-Even Point / BEP) as the basis for business decision-making for MSME actors. The research uses a qualitative approach with a case study method. Data collection techniques are carried out through direct observation, in-depth interviews with business owners, and documentation. The cost data is classified into raw material costs, labor costs, and overhead costs, then analyzed using the Full Costing method for HPP calculation and BEP formula for cost-volume-profit analysis. Based on the analysis, the total operational costs of Azizah's Gorengan Business reached IDR 9,748,000 per month, with details: raw material costs of IDR 5,188,000, labor costs of IDR 0 (self-managed), and overhead costs of IDR 4,560,000. Cost of Goods Sold (HPP) of IDR 9,748,000 per month. BEP analysis shows that businesses need to sell at least 2,134 units of products per month (or ±71 units/day) assuming an average selling price of IDR 2,000/unit to break even. These findings indicate that comprehensive cost recording is essential to determine a rational selling price and ensure business sustainability.

This study arises from the observation that digital da’wah communication remains predominantly oriented toward information dissemination and has not been fully effective in fostering spirituality, encouraging self-transformation, and strengthening audiences' faith in the digital era. This study aims to analyze the internalization of Tazkiyatun Nafs, the communication strategies implemented, and the spiritual impacts of a virtual da’wah program on the behavioral changes of active participants. The study employed a qualitative approach using a single case study method involving six informants, speakers, and hosts through in-depth interviews, participant observation, documentation, and data analysis following the Miles and Huberman model with source and technique triangulation. The findings indicate that the virtual da’wah program based on Tazkiyatun Nafs functions not only as a medium for disseminating knowledge but also as a form of Islamic psychological therapy and self-transformation. Structured riyadhah practices helped participants connect intellectual religious understanding with profound spiritual experiences. Participants experienced increased self-awareness, emotional control, discipline in worship, and positive behavioral changes. Communicative interactions among speakers, hosts, and audiences created a continuous process of value internalization. The findings produced a transformative communication model based on tasawuf that integrates cognitive, emotional, and psycho-spiritual aspects within digital da’wah, strengthening participants’ faith and reducing the spiritual emptiness experienced by modern society. In conclusion, Tazkiyatun Nafs in digital da’wah effectively strengthens spirituality, encourages self-transformation, and develops more transformative and sustainable Islamic communication. This study contributes to the development of a tasawuf-based digital da’wah communication model to strengthen spirituality and support society's psychosocial transformation in the modern era.

Divorce is a social phenomenon that fundamentally alters family structure, communication patterns, and the emotional dynamics between parents and children. This study aims to examine the impact of divorce on parent-child relationships in post-divorce families, focusing on communication changes, emotional closeness, fulfillment of children’s emotional needs, and family conflict resolution. A qualitative approach with a descriptive case study method was employed. The primary subject was a 16-year-old female adolescent whose parents divorced five years ago, with her mother serving as a supporting informant. Data were collected through semi-structured in-depth interviews and non-participatory observation, then analyzed thematically using Miles et al.’s (2014) interactive analysis model. Triangulation of sources was applied to ensure data validity. The findings revealed five main themes: (1) the family relationship before and after divorce was perceived positively by the subject, as divorce reduced daily conflict; (2) communication with the non-custodial parent (father) declined significantly over time due to unresolved emotional trauma; (3) emotional openness was predominantly directed toward the mother, who functioned as both a confidant and emotional support figure; (4) the mother was the primary source of emotional support, whereas the father’s involvement was minimal and marked by coercion regarding future academic choices; and (5) family conflict resolution prior to divorce relied heavily on the maternal extended family. These findings underscore that the quality of post-divorce parenting and the maintenance of supportive communication are critical determinants of children’s psychological adjustment following parental separation.

This study aims to analyze the implementation of academic supervision conducted by the principal at MAS Al-Baqiyatussholihat Cibarusah Bekasi, which includes the aspects of planning, implementation, evaluation, and follow-up of academic supervision in improving teacher professionalism and the quality of learning. This study employed a qualitative approach using a descriptive case study method. Data were collected through interviews, observations, and documentation involving the principal, teachers, and students as research participants. The data were analyzed using data reduction, data display, and conclusion drawing techniques. The findings revealed that academic supervision at MAS Al-Baqiyatussholihat has been implemented however, it has not yet been carried out optimally. In the planning aspect, academic supervision has been administratively available but has not been systematically and structurally organized. The implementation of supervision remains incidental and focuses more on administrative inspection rather than direct classroom observation. Evaluation of supervision is conducted through verbal feedback, yet it lacks systematic documentation. Furthermore, follow-up actions have been carried out through workshops and seminars, but they are not fully based on systematic supervision evaluation results. Therefore, strengthening a more planned, sustainable, and structured academic supervision system is necessary to improve teacher professionalism and the quality of learning.

This study aims to analyze the implementation of PSAK 101 and Islamic Corporate Governance (ICG) in Islamic cooperatives, as well as to identify the challenges in their application. Islamic cooperatives play a significant role in promoting financial inclusion and community economic empowerment; however, the quality of financial reporting and governance remains a major concern. This research adopts a qualitative approach using a case study method. Data were collected through interviews, documentation, and observation, and were analyzed using a descriptive-analytical approach with reference to PSAK 101 standards and the principles of Islamic Corporate Governance. The findings indicate that the implementation of PSAK 101 in Islamic cooperatives has not fully complied with the applicable standards, particularly in terms of incomplete financial statement presentation and insufficient disclosure. In addition, the implementation of Islamic Corporate Governance remains partial, especially in aspects of transparency, accountability, and the role of the Sharia Supervisory Board. This study contributes by identifying the gap between accounting standards and actual practices, and by offering recommendations to improve the quality of financial reporting and governance in Islamic cooperatives.

Industrial park planning from the perspective of productive service industries: based on the mechanism of “form-flow synthesis”

Rural sociology, shaped by enduring global forces such as globalisation, sustainability, and community resilience, continues to evolve as these themes remain central to understanding rural life. This study systematically reviews research from 2016 to 2024, employing bibliometric tools, topic modelling, and thematic analysis to assess current trends, influential works, and emerging themes in the field. Results indicate a significant reliance on case study methods, with Social Case Studies with Policy Implications showing an 82 % dominance. Meanwhile, Urban & Rural Comparative Studies reveal a growing adoption of machine learning methodologies (67 %), indicating an increasing integration of advanced analytical techniques. The use of case studies remained consistently high, ranging from 60 % to 85 % annually, while machine learning and regression techniques have shown a notable increase after 2020, reaching 15 % by 2024. This shift suggests a gradual adaptation to technological advances and improved data availability. International collaboration is also increasing, with 29.13 % of documents featuring co-authorships from multiple countries, though significant geographic disparities persist. The conclusions emphasise the importance of inclusive research practices, expanded mixed methods approaches, and greater attention to underrepresented regions. This study provides a foundation for future research by identifying existing methodological gaps and encouraging more diverse research collaborations to effectively address the complex dynamics of rural sociology.

Learning from the wisdom of community: Applying a community based participatory multiple case study methodology to understand families living in adversity

Micro, Small, and Medium Enterprises (MSMEs) play an important role in encouraging regional economic growth and community welfare. However, the rapid growth of MSMEs has not been fully accompanied by the optimal application of sharia economic values in business management. This study aims to analyze the application of the principles of honesty, non-usury, and halal compliance in the management of Raddina Chocolate MSMEs in Jember Regency. This study uses a qualitative approach with a case study method. Data collection was carried out through observation, semi-structured interviews, and documentation involving business owners, employees, and consumers. The data was analyzed using the Miles and Huberman interactive analysis model through the stages of data reduction, data presentation, and conclusion drawn. The results of the study show that Raddina Chocolate MSMEs have implemented honesty through transparent disclosure of product and transaction information, applied the principle of non-usury in financing and business transactions, and maintained halal compliance in raw materials, production processes, and product certification. Furthermore, MSMEs also face obstacles such as low consumer literacy regarding halal products and limited business capital. This study concludes that the application of sharia economic values can increase consumer confidence, product quality, and the sustainability of MSME businesses.

This study analyzes the opportunities and challenges faced by Islamic boarding schools in the era of regional autonomy, focusing on Ashqaf Millennial Tahfidz Boarding School in Pontianak. In the context of liquid modernity, marked by rapid social change, technological disruption, and policy decentralization, Islamic boarding schools are required to develop flexible and adaptive institutional strategies. This study employed a qualitative approach using a case study method. Data were collected through in-depth interviews with boarding school administrators, participatory observation, and documentation of relevant regulations. The findings show that regional autonomy provides opportunities for Islamic boarding schools through legal recognition under Law No. 18 of 2019 and greater flexibility to develop curriculum innovations based on local potential. Ashqaf responds to these opportunities by integrating digital technology through the GEMAR program, a digital-based Qur’anic learning and student development initiative, and by strengthening economic self-reliance through Baitul Maal Ashqaf (BMA), an institutional financial and social fund management unit coordinated with BAZNAS. However, regional fiscal disparities and unequal political commitment across local governments remain key challenges in ensuring equitable quality among Islamic boarding schools. This study concludes that the integration of Qur’anic spiritual values, represented through the ASI concept, with adaptive modern management strengthens the resilience of Islamic boarding schools as independent and inclusive partners in regional educational development.

The global technological rivalry between the United States and China has confronted the European Union with a structural dilemma: lacking its own technology giants, microelectronics manufacturing capacity, and cloud infrastructure comparable to that of the United States or China, Europe’s digital sphere has produced what may be termed a “digital vacuum.” This article examines EU digital sovereignty as a strategic project aimed at overcoming this outsider status amid deep technological dependence on external suppliers.A gap in the scholarly discourse has been identified: existing research treats the EU’s internal regulatory architecture and its external cyber diplomacy as separate phenomena, without explaining the systemic mechanism connecting them. To address this gap, the article distinguishes three spheres of EU digital sovereignty — data sovereignty, technological autonomy, and the normative weight of the single market — each of which forms a distinct layer of the regulatory architecture. These layers serve as the conceptual foundation for the central theoretical contribution of the work.The scientific novelty lies in the substantiation of a two-phase transmission model that explains the mechanism by which the EU’s normative power is converted into geopolitical influence. The first phase describes unilateral regulatory export through the “Brussels Effect”: the EU’s market weight compels transnational corporations and third countries to implement European standards globally. The second phase — multilateral cyber diplomacy — is activated where market logic exhausts its possibilities, namely in relations with sovereign states that advance alternative paradigms. In this phase, regulatory precedents from the first phase are converted into diplomatic arguments: the Schrems II ruling prompted the United States to adopt Executive Order 14086, while the European AI Act set the agenda of the G7 Hiroshima Process before any alternative model had emerged.It is demonstrated that, faced with a deficit of infrastructural capacity — or so-called “poietic power” — the EU compensates by expanding its “cybernetic power”: the ability to establish the rules of the digital space. This strategy unfolds amid growing competition with Beijing and Washington, both of which are actively building physical infrastructure for the development of emerging technologies. The methodological basis of the study comprises a systemic approach, normative-legal analysis, and the case study method (the Brazilian LGPD, the corporate policies of Facebook and Microsoft, and the Schrems II ruling). The conclusion is drawn that EU digital sovereignty represents a model of “regulatory diplomacy by default” — one that allows the Union to preserve its geopolitical weight not through symmetrical infrastructural competition, but through the establishment of normative rules that extend far beyond its borders.

Agri-food organisations face a deepening governance challenge: managing demand un-certainty, supply chain volatility, and food waste under tight operational margins and in-creasing sustainability pressures. While artificial intelligence (AI) offers transformative potential for logistics and operations management, the organisational dimensions of its adoption, including strategic alignment, human capital development, and change management, remain insufficiently synthesised in the literature. This study investigates AI-driven demand planning as a management and organisational innovation, presenting a systematic review of 37 peer-reviewed studies (2015–2025) following the PRISMA protocol. Thematic synthesis across four analytical pillars, such as forecasting model applications, inventory and waste management practices, strategic impacts and resilience, and methodological overviews, reveals that advanced AI tools can reduce the mean absolute percentage error (MAPE) by 20–40% over traditional statistical methods in empirical case studies, with direct consequences for logistics performance, food waste reduction, and inventory governance. Critically, the review identifies persistent organisational barriers, particularly for SMEs: data governance deficiencies, high costs of technology adoption, workforce skill gaps, and the need for structured change management to institutionalise AI-based planning systems. The findings demonstrate that AI integration in agri-food supply chains constitutes a fundamental organisational transformation, requiring aligned strategies in innovation management, human resource development, supply chain governance, and sustainable business development. This review contributes to the administrative and management sciences by providing a structured, evidence-based framework for managers, policymakers, and practitioners navigating the organisational transition towards AI-enabled agri-food operations.

This study examines the role of teachers in the development of the Islamic Religious Education curriculum at MI Ma’arif NU 003 Samarinda, particularly in the transition from the Merdeka Curriculum toward a value-based approach known as the Berbasis Cinta Curriculum. The research addresses the need for curriculum innovation that not only emphasizes cognitive achievement but also strengthens students’ character, empathy, and moral responsibility. This study fills the limitation of previous empirical studies concerning teachers as curriculum developers in Nahdlatul Ulama-based madrasahs, particularly in the context of value-oriented Islamic education. A qualitative case study method was employed through interviews, observation, and document analysis focusing on fiqh learning practices. The findings reveal that teachers demonstrate strong teacher agency by interpreting curriculum policies, adapting learning objectives to students’ needs, integrating Ahlussunnah wal Jama’ah values into classroom practices, and designing contextual learning through student-centered strategies and authentic assessment. These practices position teachers not merely as curriculum implementers but as active curriculum makers within the madrasah context. The study concludes that value-based curriculum innovation contributes to strengthening students’ religious character and social awareness while highlighting the importance of contextual and humanistic Islamic education in contemporary madrasah learning.