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Administrative Decisions (KTUN) are one of the important legal instruments issued by state administrative officials to carry out government functions. However, it is often found that KTUNs are legally defective due to violations of the principle of legality, general principles of good governance (AUPB), or applicable administrative procedures, which lead to their annulment by the State Administrative Court (PTUN). This study aims to analyze the legal basis and the form of legal responsibility in the administration of State Administrative Decisions (KTUN) that have been annulled. This research uses a juridical-normative method with an approach based on laws and regulations and legal doctrines. The study shows that the annulment of KTUNs by PTUN is usually caused by procedural and substantive violations, such as issuing decisions beyond authority or not meeting formal requirements. In the context of legal responsibility, the agency issuing the KTUN is obligated to retract the decision, restore the rights of the affected parties, and issue a new decision that complies with the law. Furthermore, the officials at fault may be subject to administrative sanctions, ranging from a warning to dismissal, depending on the severity of the error. State administrative officials whose KTUNs have been annulled must fulfill their legal responsibility by revoking or correcting the KTUN, restoring the rights of the affected parties, providing compensation, and implementing administrative sanctions if necessary. Additionally, criminal liability may apply if there is an element of abuse of power. This finding underscores the importance of compliance with the principles of AUPB and positive law in every administrative action to prevent harm to society.

The necessity of law in upholding the principles of the constitution, particularly in governing various aspects of people’s lives, notably its enforcement and impact on economic advancement, holds significant importance. Economic law emerged in response to the rapid expansion and progress of both domestic and global economies. Across nations, legal frameworks are utilized to regulate and supervise economic and socio-technical activities, ensuring that economic progression does not compromise individuals’ rights and welfare. The introduction of the Business Competition Law was aimed at fostering a competitive market economy, allowing for fair competition between economic entities and society. The primary objective of this legislation is to forestall monopolistic practices and unfair business competition. Through the enforcement of business competition law, the aspiration is to attain economic efficiency, leading to the enhancement of public welfare. Monopolistic activities contribute to economic disparities, adversely impacting societal harmony. For instance, collusion among businesses to dictate prices can harm consumers significantly. Essentially, a select few enterprises can engage in agreements to segment markets, control prices, regulate the quality and quantity of goods and services (through cartels), all geared towards maximizing profits swiftly. Such anti-competitive practices are unjust and disadvantageous to consumers. In the global context, fostering healthy business competition is crucial to preventing detrimental business practices and promoting fair economic competition.

This study highlights the importance of implementing human relations principles in creating a harmonious and productive work environment. Open communication, empathy, and constructive conflict management were found to be key factors in building positive work relationships between employees and managers. Employees who feel valued and listened to tend to be more engaged in their work, increasing motivation and morale, which ultimately impacts the performance of the team and the organization as a whole. In addition, effective conflict management can strengthen interpersonal relationships and create a work atmosphere that is more conducive to collaboration and innovation. This study also shows that poorly managed conflict can damage work relationships and reduce productivity. In such situations, a tense work environment can lower employee morale, increase turnover rates, and hinder the achievement of organizational goals. Therefore, organizations need to actively develop strategies that support clear and effective communication, as well as pay attention to employee emotional well-being. Building an inclusive work culture and providing constructive conflict resolution mechanisms are essential to maintaining the stability and sustainability of productivity in the long term.

This research examines the dilemma between language ethics and freedom of expression in relation to hate speech on social media. A mandatory human right, freedom of expression allows people to express their opinions and encourages democratic society. Its misuse on digital platform, however, frequently leads to hate speech that incites animosity, reinforces assumptions, and insults the dignity of the target audience. This research qualitatively analyzes cases of hate speech and freedom of expression in social media spaces through discourse and content analysis. As a result, this research illustrates the dilemma between the expression of hate speech that violates ethical boundaries and the defense of freedom of expression in a democratic society. It also explores principles to maintain the balance between freedom of expression.

Educational leadership plays a crucial role in achieving high-performing schools, particularly in the context of the demand for holistic improvement in educational quality. Educational leadership acts as a catalyst in creating a conducive learning environment, directing school management effectively, and motivating all school stakeholders to achieve shared goals. This study aims to examine the concepts, fundamental principles, and implementation of effective educational leadership in managing high-performing schools. Additionally, this research analyzes the supporting and inhibiting factors in the application of educational leadership and proposes strategies to overcome the challenges encountered. The method employed is a literature review to gather relevant data and information. The findings indicate that effective educational leadership significantly contributes to enhancing teacher motivation and performance, fostering a positive school culture, and optimizing student achievement. These findings underscore the importance of active educational leadership in adopting innovative and adaptive strategies to create outstanding and competitive schools.

Because interest-bearing deposits are not allowed by Islamic Sharia rules and principles, Islamic banks generally collect deposits in the form of profit-sharing investment accounts. These accounts differ from conventional deposits not only because of the profit-sharing nature of the returns they offer but also because the relationship between the customer and the bank is not a debt contract, so these deposits are not considered 'fixed capital.' (artinya, nasabah dapat menerima hasil negatif atau kerugian). This last characteristic poses serious regulatory issues in jurisdictions where bank deposits are legally required to have a definition of 'certain capital.' In general, the presence of such 'risk-bearing instruments' in the capital structure of Islamic banks complicates the assessment of their capital adequacy. Moreover, the fact that profit-sharing investment account holders are a type of equity investor without the governance rights held by creditors or shareholders poses a significant oversight problem. This article explains these issues in more detail and proposes a solution in the form of a structural distinction between Islamic banks in the narrow sense on one side, and entities managing profit-sharing investment accounts on the other.

Various economic systems, including Islamic ones, have debated usury in financial transactions. Because it is considered detrimental to one of the parties and contrary to the principles of justice, usury, which literally means unfair additions or profits in transactions, is prohibited in Islam. By referring to primary sources such as the Qur'an and Hadith, as well as the opinions of fiqh scholars, this research aims to study the Islamic perspective on the use of riba in recording financial transactions. Understanding the use of usury in recording financial transactions is the main objective of this research. The research results show that Islam emphasizes the prohibition of usury in recording financial transactions and encourages the use of a financial system that is based on the principles of balance, transparency and mutual benefit. Apart from that, this research also discusses alternative efforts that can be used by the Islamic financial system to replace the practice of usury, such as the application of fairer principles for results (mudharabah) and buying and selling (murabahah). Thus, the Islamic financial system can stop the practice of usury.

This study aims to explore the concepts, objectives, functions, and principles of financial management in educational institutions. With the increasing complexity of educational institutions, efficient and effective financial management has become a crucial factor in supporting the creation of quality education. To achieve this goal, the study uses a literature review method. Data sources were obtained from various academic journals, reference books, and publications related to financial management in educational institutions. The results of the study show that good financial management plays an important role in supporting the overall management of education. This is achieved through the optimization of available financial resources, management of facilities and infrastructure, and improvement of the welfare of educators. The implementation of effective financial management enables educational institutions to allocate funds more strategically, thus supporting various educational programs and activities. With good financial management, it is expected that the quality of education provided by educational institutions can continue to improve over time.

This study aims to enhance the financial performance of Micro, Small, and Medium Enterprises (MSMEs) by applying sharia economic principles, with a focus on business sustainability and open innovation. MSMEs are vital to the Indonesian economy but often face challenges such as limited capital, restricted market access, and low sharia financial literacy. Using a sharia economic framework rooted in principles of fairness, transparency, and sustainability, the study explores innovative strategies to boost the competitiveness of MSMEs. The open innovation approach promotes collaboration between MSMEs and various stakeholders, including sharia financial institutions, government agencies, and local communities, to create a supportive environment for sustainable development. The findings suggest that integrating sharia economic principles with open innovation can enhance operational efficiency, strengthen financial structures, and positively impact the long-term sustainability of MSMEs. Based on these results, the study recommends that MSMEs incorporate this approach into their financial management practices to navigate global economic challenges and achieve sustainable growth.

This study examines and compares the Capital Asset Pricing Model (CAPM) with the Sharia Compliance Asset Pricing Model (SCAPM) in constructing an optimal stock portfolio based on the sharia stock index on the Indonesia Stock Exchange, specifically the Jakarta Islamic Index (JII), during the 2019–2023 period. The primary aim is to evaluate whether the SCAPM, which incorporates mudharabah profit-sharing returns in place of the risk-free rate, offers more relevant insights for Muslim investors compared to the CAPM. Utilizing a quantitative approach and a two-step regression method, the research develops an optimal portfolio by calculating stock betas and analyzing the relationship between systematic risk and expected returns. The findings reveal that neither the CAPM nor the SCAPM models are valid for predicting risk and expected returns for the JII's optimal stock portfolio. This study is intended to guide sharia-compliant investors in making informed decisions and assist investment managers in designing strategies aligned with Islamic financial principles.

The implementation of Islamic accounting in the business world has gained increasing attention as awareness grows regarding the financial and operational principles outlined by Islamic law. Islamic accounting, which adheres to the principles of Shariah, aims to ensure that a company's transactions and financial reports comply with Islamic guidelines. This paper aims to analyze the impact of the implementation of Islamic accounting on firm value, with a focus on examining the contemporary Islamic accounting framework, which includes structures and methodologies for more transparent reporting. This research also identifies factors that can strengthen or hinder the adoption of Islamic accounting in improving a company’s financial performance, as well as its impact on investor perceptions. The analysis results indicate that companies consistently applying Islamic accounting principles can enhance investor trust, thereby improving the company's value. Thus, the implementation of Islamic accounting can be an effective strategy to enhance the credibility and competitiveness of a company in a market increasingly focused on ethical and transparent financial practices.

Islamic banking in Indonesia has experienced significant growth alongside increasing public interest in financial products that comply with Islamic principles. However, in practice, there are still challenges that prevent Islamic banking products and services from fully meeting Sharia standards. Some of the issues include the use of wadiah contracts in current accounts, which deviate from their original concept of safekeeping; the application of murabahah contracts for financing consumptive goods, which contradicts their intended purpose; the frequent misuse of ijarah muntahia bit tamlik (IMBT) contracts for speculative purposes; and mudharabah contracts with unfair profit-sharing ratios. Additionally, factors such as a lack of understanding of Islamic finance, competitive pressure from conventional banks, inadequate supervision, and differing interpretations of Sharia law further hinder the implementation of fully Sharia-compliant products and services. To resolve these challenges, various efforts are needed, including enhancing the quality of human resources through education and training, implementing stricter supervision by relevant authorities, developing clearer and more comprehensive operational standards, and fostering closer collaboration with Islamic scholars for accurate legal guidance. These steps are expected to help Islamic banking fully adhere to Sharia principles, increase public trust, and support the growth of the Islamic finance industry.

The application of sharia accounting in business is becoming increasingly relevant along with the growth of the global sharia economy. Sharia accounting, which is based on the principles of fairness, transparency and fair sharing of risks, offers a unique approach to financial management. This research uses a qualitative method based on literature review to explore the challenges, prospects and solutions for implementing sharia accounting in modern business. The research results show that the main challenges include limited competent human resources, sharia accounting standards that are not yet uniform, digitalization which requires technological adaptation, and a lack of social and cultural acceptance. On the other hand, the prospect of sharia accounting has great potential in increasing stakeholder trust, expanding access to sharia markets, and strengthening the company's ethical image. To overcome these challenges, solutions are needed such as the development of comprehensive sharia accounting standards, increasing human resource competence, investment in supporting technology, transformation of conventional paradigms, and multilateral cooperation between government, academics and the business sector. This research provides strategic insight into how sharia accounting can be applied effectively to support ethical and sustainable business growth.

This study focuses on examining the comparison between the principles of general criminal law and military law applied in the justice system, through a comparative method with a normative juridical approach used as a comparative identification process of the two legal systems which includes the process of examination, trial, sentencing and consideration of legal principles. The difference in nature between general criminal law and military law is that general criminal law (Commune delicta) which anyone can carry out, is the opposite of Military Law as a special crime (Delicta proparia) which can only be carried out by certain people, in this case by a military man. Based on a literature study to see the principles of implementing the two laws, this study aims to show how the comparison of the two systems is applied, reviewing aspects of Human Rights, Justice and Legal Certainty in the legal justice system in Indonesia.

The role of Muhammadiyah personality in building social and national ethics is an important theme in the context of national and state life. Muhammadiyah as an influential Islamic organization in Indonesia has a distinctive personality foundation, namely prioritizing progressive Islamic values, oriented towards education, health and social welfare. This research aims to analyze Muhammadiyah's contribution to the development of social and national ethics through its programs and activities, both in the social, educational and da'wah fields. The method used in this research is qualitative analysis using a literature study approach. The research results show that Muhammadiyah's personality which is based on the principles of progressive Islam has a significant role in building inclusive social ethics and a strong nationality, especially in maintaining national unity and integrity. In conclusion, Muhammadiyah with its personality is able to become an agent of change in encouraging harmonious social ethics and strengthening Indonesia's national identity.

This study aims to analyze the impact of Sustainable Development Goals (SDGs) 2030 on eco-literacy and green purchase behaviour from the perspective of Maqashid Syariah. Climate change and the need for sustainability highlight the importance of eco-literacy in fostering consumer environmental awareness. This research employs a quantitative method using a survey of 96 respondents selected through purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The findings indicate that eco-literacy significantly influences the brand image and green product knowledge. These variables mediate the relationship between eco-literacy and green purchase behaviour. The results emphasize that consumers with higher levels of eco-literacy tend to prefer sustainable brands and environmentally friendly products. From the perspective of maqashid syariah, these findings align with the principles of hifz al-'aql (protection of intellect) and hifz al-maal (protection of wealth).

The Bali Bombings I on October 12, 2002, and Bali Bombings II on October 1, 2005, were major terrorist attacks that shook Indonesia and the international community. This study aims to analyze the chronology of these events, the national and international legal perspectives on handling terrorism cases, and the efforts of the Indonesian government in law enforcement. Through a national and international legal approach, this research identifies the challenges faced in enforcing the law against terrorism suspects, especially concerning the application of human rights principles. The findings indicate that while significant law enforcement efforts have been made, legal application still needs to be aligned with international legal developments and respect for human rights.  

This study discusses citizenship rights within the framework of the rule of law in Indonesia, focusing on both theoretical and practical aspects. Citizenship is a crucial element in the legal system, as it grants individuals legal status, through which they can access civil, political, and social rights. However, despite the constitutional guarantee of citizenship rights, their implementation in Indonesia still faces various challenges, particularly regarding stateless individuals, children from mixed marriages, and limited access to citizenship documents. This research employs a normative juridical and comparative method by analyzing Indonesia's citizenship regulations and comparing them with countries such as Canada and Germany. The findings indicate that Indonesia needs to reform its citizenship policies to be more inclusive and aligned with international standards. Recommendations include addressing statelessness issues, simplifying the administrative process for obtaining citizenship, and aligning policies with international principles. Therefore, it is expected that Indonesia's citizenship policies can provide more equitable and fair protection for all its citizens.

The concept of criminal responsibility in national criminal law is the main basis for determining sanctions or punishment for violations of criminal law. In the future era, criminal responsibility is expected to continue to develop and adapt to developments in society, technology and existing legal values. In facing the future, the concept of criminal responsibility is expected to become more progressive, fair and in line with the demands of social justice. Improving the quality of punishment and the effectiveness of the criminal justice system needs to be the main focus, taking into account the principles of human rights, protection of minorities and restorative justice. In addition, the importance of a preventive approach in national criminal law will be increasingly emphasized. Efforts to prevent criminal acts through education, rehabilitation and community empowerment are expected to reduce crime rates and create a safer environment. In the context of globalization, collaboration between countries in tackling cross-border crime needs to be strengthened. International agreements on extradition, exchange of information, and harmonization of criminal law can be strategic steps to increase the effectiveness of law enforcement. By updating the concept of criminal responsibility in national criminal law, it is hoped that a legal system that is adaptive, responsive and can better respond to future challenges can be created. In this way, security and justice in society can be more optimally maintained, in line with the main objective of criminal law to create order and protection for all citizens.  

of Higher Education Dharma. When the functions of instructors and students become an integral part of the activity. It is believed that through participation in PKM (Community Service activities), lecturers, students, and community members will work together in harmony to raise awareness of the unique needs of the community. The goal of the government, both local, sub-district, and village governments, is to ensure that all citizens are treated fairly when applying and receiving population documents through the implementation of the Population Administration Service system. Observation, interviews, and documentation are the main tools to collect information in this qualitative descriptive research method. Population administration services based on the principles of good governance are very important to improve the quality of public services. This is driven by the need for public service providers in population administration services that show good governance, as well as people's aspirations for quality public services in this era of decentralization.