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Disputes over unpaid insurance claims are a problem that frequently arises in insurance practice and can harm consumers both financially and psychologically, while also reducing public trust in the insurance industry. Such disputes are generally triggered by differing interpretations of policy provisions, alleged breaches of the good-faith principle, and administrative obstacles, which ultimately lead to civil conflicts between the insured and the insurer. To provide access to dispute resolution that is faster, fairer, and more affordable than litigation, the Financial Services Authority (Otoritas Jasa Keuangan/OJK) established the Alternative Dispute Resolution Institution for the Financial Services Sector (Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan/LAPS SJK) through OJK Regulation No. 61/POJK.07/2020. This study aims to analyze the mechanism for resolving disputes over unpaid insurance claims through LAPS SJK and to assess its effectiveness in providing legal protection and legal certainty for consumers. The research method employed is normative legal research using a statutory approach and a conceptual approach, through an examination of primary, secondary, and tertiary legal materials related to contracts, insurance, consumer protection, and alternative dispute resolution. The findings show that LAPS SJK has the authority to handle civil disputes in the financial services sector, including insurance disputes, provided that the parties have a written agreement and have first pursued internal dispute resolution (Internal Dispute Resolution/IDR). Dispute resolution at LAPS SJK is conducted through mediation and arbitration. Mediation is facilitated by a mediator to encourage the parties to reach a settlement agreement, which may be reinforced into a Deed of Settlement (Akta Perdamaian) that is final, binding, and enforceable. If mediation fails, arbitration offers a more determinative resolution through a final and binding award that can be enforced after being registered with the District Court. Overall, LAPS SJK is considered effective because its procedures are structured, time-bound, and provide a fee waiver for mediation in retail and small-claim cases up to IDR 750,000,000. However, its effectiveness remains conditional, as it depends on the existence of a written agreement between the parties, the obligation to undergo IDR, and good faith in the mediation process.

The rapid development of digital technology has significantly transformed financial transaction systems, including the use of securities. Conventional securities, which traditionally function as instruments of payment, evidence, and transfer of rights, face various challenges such as document forgery, loss, and administrative inefficiency. These conditions have encouraged the digitalization of securities, requiring adjustments within the Indonesian legal framework. This study aims to analyze the transformation of securities from conventional forms to digital formats within the perspective of Indonesian law and to assess the adequacy of existing regulations in addressing such developments. The research employs a normative juridical approach by examining primary legal materials in the form of statutory regulations and secondary legal materials consisting of legal literature and previous studies. The findings indicate that although electronic documents have been legally recognized as valid evidence, there is no specific and comprehensive regulation governing digital securities. Consequently, legal uncertainty remains regarding the transfer of rights, evidentiary strength, and legal protection for holders of digital securities. This study is expected to contribute conceptually to the development of adaptive legal regulations that ensure legal certainty and protection in the context of modern digital transactions.

The phenomenon of the “Sandwich Generation” (SG) in Indonesia, where individuals of productive age (30-40 years old) bear a double financial burden—supporting the needs of their children and immediate family (furu') while also supporting their elderly parents (ushul)—has become a widespread social and financial challenge. This pressure, exacerbated by inadequate income and low financial literacy, forces 94% of SG respondents to set aside their personal interests. This dilemma calls for a clear Sharia analysis of the priority scale of financial support. This article aims to analyze the SG maintenance dilemma through the Qawa'id Fiqhiyyah (Fiqh Principles) framework to establish a hierarchy of financial obligations. The two main principles used are Al-Farḍu afḍalu mina an-Nafli (Absolute Obligation takes precedence over Sunnah) and Al-Wājib lā yutrak illā liwājibin (An Obligation cannot be abandoned except for another Obligation). Fiqh analysis shows that the resolution of priority conflicts is based on the classification of the legal status of the recipient of alms, distinguishing between absolute obligations (Adami rights, contractual) and conditional obligations (wajib zhanni, Allah's rights). Key findings establish Sharia priorities in conditions of limitation: Self, Wife and Children (Absolute Obligations), Parents (Conditional Obligations), Siblings/Relatives (Sunnah/Nafl). This priority is established to protect the nuclear family unit as the foundation of society, in line with Maqāṣid ash-Sharīʿah (Sharia Objectives).

The rapid development of Islamic banking in Indonesia faces significant challenges in maintaining liquidity and profitability amidst dynamic capital market conditions. The urgency of this study arises from the need to examine whether traditional financial ratios, such as the Financing to Deposit Ratio (FDR) and Return on Equity (ROE), play a decisive role in influencing investment decisions, which are proxied by the Price to Earning Ratio (PER). The main objective of this research is to empirically test the effect of liquidity and profitability, both partially and simultaneously, on investment decisions in Islamic commercial banks listed on the Indonesia Stock Exchange during the 2021–2025 period. This study adopts an associative design with a quantitative approach, utilizing secondary data from financial reports obtained from the IDX, and analyzed using multiple linear regression on 68 observation samples. The findings reveal that neither liquidity nor profitability significantly influence investment decisions, either partially or simultaneously. These results suggest that investors in the Islamic banking sector tend to prioritize non-financial factors such as sharia compliance, governance, macroeconomic conditions, and ESG trends, rather than conventional financial indicators. In conclusion, this research extends the understanding of the limitations of Signaling Theory in the sharia context and recommends the development of a more holistic investment evaluation model. Future studies are encouraged to incorporate non-financial variables for a more comprehensive analysis.

Sanitation facilities are a fundamental element that contributes to creating a healthy, comfortable, and productive learning environment in higher education institutions. This study aims to describe the availability of sanitation facilities in the Office Administration Management Study Program, analyze the factors that influence their condition, and explore the perspectives of the academic community regarding their quality and usefulness. A qualitative descriptive approach was employed, with data collected through field observations, in-depth interviews, and documentation. The informants of this study consisted of students, lecturers, administrative staff, and facility managers. The findings reveal that sanitation facilities such as toilets, sinks, and trash bins remain inadequate in terms of quantity, physical condition, and distribution within the campus area. Several key challenges were identified, including limited financial resources, suboptimal management practices, low awareness and discipline among users, and the absence of clear and strict institutional policies related to sanitation standards. The academic community generally perceives that the available sanitation facilities do not meet the expected standards of comfort and hygiene, which may negatively affect the quality of learning experiences and academic activities. This study highlights the importance of strategic planning, adequate budget allocation, and supportive institutional policies in improving the quality of sanitation facilities. The implications of the study are expected to provide valuable input for higher education managers in formulating policies and planning facilities that are more responsive to the needs of the academic community, thereby supporting effective, professional, and sustainable educational governance.

Compliance in paying taxes is a crucial element in maintaining the stability and sustainability of state revenues. Taxes as the main source of state financing require active participation from every Taxpayer in fulfilling their obligations. However, in practice, there are still many Taxpayers who experience obstacles in fulfilling these obligations, resulting in tax debt. This article aims to identify the types of tax debts that commonly occur in Indonesia and to analyze the legal and administrative consequences that can arise due to negligence or non-compliance in implementing tax obligations. This study uses a qualitative descriptive approach, by describing in detail the factual conditions based on secondary data and literature reviews. The results of the study indicate that tax debts can arise in various forms, including underpayment, late payment, or debts arising from audit results. The consequences faced by Taxpayers due to tax debts can be in the form of administrative sanctions such as interest, fines, and increases, as well as potential criminal sanctions if elements of intent or tax crimes are found. The conclusion of this article emphasizes the importance of understanding, awareness, and compliance of Taxpayers to avoid legal risks and financial burdens due to tax debts. The recommendations provided include the need to improve tax education for Taxpayers and optimize the role of tax authorities in providing guidance, supervision, and law enforcement proportionally.

Children are national assets who have the right to grow and develop optimally. Living on the streets is very dangerous for children. The aim of the research is to determine the application of the principle of regional autonomy in developing social welfare for neglected children and the obstacles in overcoming the problems of abandoned children in Serang City. The research uses qualitative methods with a case study approach. This research concludes that the Regional Government of Serang City, in implementing the principle of regional autonomy for the welfare of neglected children based on Law Number 23 of 2014, has the authority to make regional policies that have an impact on prosperity and general welfare in its region. The Serang City Government is responsible for providing social services to neglected children by providing children's rights and protecting them from the risks and threats of life on the streets. The obstacle to handling the problem of abandoned children is the mindset of abandoned children and families which are still oriented towards financial conditions as the main reference, thereby ignoring risks and other threats of danger. Problems with the level of education, habits of abandoned children and limited budgets provided also become obstacles to the implementation of handling abandoned children..