Vol. 2 No. 2 (2025): March - June 2025

View Vol. 2 No. 2 (2025): March - June 2025

The latest edition presents six multidisciplinary studies with a primary focus on policy analysis and applied model development. In the field of finance, the first study reveals the moderating mechanism of third-party funds in the relationship between operational efficiency and banking profitability. Additionally, three education articles present integrative approaches, ranging from the concept of human nature-based pedagogy, holistic learning evaluation with modified Bloom's taxonomy, to the development of a multimodal curriculum model integrating cognitive-affective-spiritual dimensions. This edition also includes a specialized study in Islamic law regarding the halal-haram parameters of organ transplantation within the framework of maqasid sharia, as well as an analysis of the impact of asset revaluation on corporate tax planning strategies. The final study examines the influence of human resource competence on village government bureaucratic performance using a primary data-based quantitative approach.

Published: 2025-06-30

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