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Since the announcement of the policy plan for a name transfer system in the sale of used mobile phones, the issue has attracted widespread public attention and discussion. People have expressed their opinions on social media platforms, particularly TikTok. This study aims to classify the sentiment of TikTok users using Naive Bayes and Support Vector Machine (SVM) algorithms. The data were collected through a comment scraping technique on related content.The research stages include text preprocessing, sentiment labeling into positive, negative, and neutral categories, and feature extraction using TF-IDF. The classification process employs Naive Bayes and Support Vector Machine algorithms, which are then evaluated based on accuracy, precision, recall, and F1-score. The results of this study indicate that both methods are capable of classifying sentiment effectively. However, the Support Vector Machine method is superior to the Naive Bayes method with an accuracy rate of 99.57% compared to 94.30%. This study is expected to help the government understand public responses to the planned policy of the used mobile phone name transfer system.

The enforcement of election criminal law plays a crucial role in safeguarding democratic integrity and upholding the principle of popular sovereignty. Law Number 7 of 2017 establishes the Integrated Law Enforcement Center (Sentra Gakkumdu) as a coordinated mechanism involving the Election Supervisory Body, the Police, and the Prosecution Service in addressing election crimes. However, in practice, the Gakkumdu system has not fully ensured a balanced realization of legal certainty, substantive justice, and legal utility. This study aims to analyze the problems of election criminal law enforcement within the Gakkumdu system, examine the relevance of the Restorative Justice approach in election law, and formulate a reconstruction of election criminal law enforcement based on this approach. This research employs normative legal research using statutory, conceptual, legal philosophy, and legal policy approaches. The findings indicate that the weaknesses in election criminal law enforcement arise from institutional fragmentation, normative ambiguity, and a legal culture dominated by legalistic and sectoral perspectives. The Restorative Justice approach is considered relevant as it prioritizes substantive justice and the restoration of democratic values. Therefore, reconstructing election criminal law enforcement based on Restorative Justice is essential to strengthening democratic legitimacy and public trust in elections in Indonesia.

Character education faces significant challenges due to digital disruption and globalization that trigger moral degradation in adolescents. In Purwakarta Regency, the "7 Poe Atikan" policy through Regent Regulation No. 69 of 2015 was implemented as a transformative solution based on local wisdom. This study aims to analyze the implementation mechanism, the character values ​​formed, and the supporting and inhibiting factors of the "7 Poe Atikan" program for students of SMPN 1 Maniis. This study uses a qualitative approach with a descriptive literature method. Data are sourced from official documents, educational reports, and related scientific articles over the past seven years. The analysis shows that the implementation of "7 Poe Atikan" in Maniis District effectively internalizes the values ​​of nationalism and love of culture through concrete practices such as the use of Basa Indung (mother language) and traditional clothing. However, significant challenges were found in the Betah di Imah aspect which indicates the still weak synergy between schools and parents. The implementation of "7 Poe Atikan" at SMPN 1 Maniis has successfully created an educational ecosystem that adapts to local wisdom, although strengthening collaboration with the family environment remains a priority for the sustainability of students' holistic character.

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

Corruption remains a systemic challenge in Indonesia, particularly in the administration of government grant funding, undermining public trust, institutional integrity, and sustainable development. Despite the establishment of the Corruption Eradication Commission (Komisi Pemberantasan Korupsi, KPK) and other specialized bodies, law enforcement continues to face institutional, political, and cultural barriers. This study explores how Islamic criminal law can strengthen anti-corruption strategies by integrating empirical legal practices with normative religious principles. Using a normative-empirical socio-legal approach, the research combines case studies of KPK’s enforcement processes with doctrinal analysis of fiqh jināyah. Data were collected through legal document analysis, policy reviews, and qualitative evaluations of institutional reports and court rulings. Findings indicate that Islamic legal concepts such as khiyānah (breach of trust), ghulūl (misappropriation of public assets), amānah (trustworthiness), ʿadl (justice), and maṣlaḥah (public interest) provide a strong ethical foundation that complements positive law enforcement. While KPK has demonstrated effectiveness in investigation, prosecution, and prevention, its performance is constrained by political pressure, regulatory gaps, and limited resources. The study concludes that embedding Islamic ethical principles into governance, legal education, and public administration can enhance institutional accountability, reinforce preventive measures, and cultivate a culture of integrity. This normative convergence advances socio-legal pluralism and offers practical insights for value-based anti-corruption policy in Indonesia.

One of the most contentious topics in modern Islamic family law is polygamous marriage, especially in plural legal systems like Indonesia where national laws and human rights concepts collide with religious standards. With an emphasis on the pursuit of substantive justice within both Islamic and national legal paradigms, this study uses a socio-legal framework to analyze Indonesia's reform of polygamous marriage law. In order to evaluate the efficacy of current legal regulations, such as Law No. 1 of 1974 as amended by Law No. 16 of 2019 and the Compilation of Islamic Law, this study combines the principles of maqāṣid al-sharīʿah with socio-legal theory, drawing on normative-theological analysis and qualitative doctrinal research. The results show that normative legal ideals and actual socio-legal reality continue to diverge. The ability of statutory rules to provide women and children with meaningful protection is limited because, although they set stringent procedural requirements to prevent polygamy, their execution frequently remains formalistic and institutionally constricted. Furthermore, the achievement of justice as envisioned in Islamic ethical principles is undermined by the persistence of dominant patriarchal legal cultures in influencing judicial procedures and public attitudes. In order to reframe polygamy as a conditional socio-ethical institution rather than an inalienable legal privilege, this paper suggests a reform-oriented legal framework. The study promotes a contextualized view of Islamic law that is consistent with both international human rights norms and constitutional ideals by placing a strong emphasis on substantive justice, gender fairness, and public benefit. The results provide policy-relevant insights for creating a more just and socially responsive family law system in Indonesia and add to the ongoing discussions on Islamic legal reform.

Particularly in emerging nations, corporate environmental criminality poses a serious threat to environmental justice, sustainable development, and legal responsibility. With a focus on corporate crime theory and green criminology, this study critically analyzes corporate environmental crime using an integrative framework that blends modern criminological viewpoints with Islamic criminal law (fiqh al-jināyah). This study examines how Islamic legal concepts, particularly the doctrine of maqāṣid al-sharī‘ah, can enhance current models of corporate criminal responsibility and environmental governance using a normative-analytical and conceptual approach. The results show that structural incentives, lax enforcement, and profit-driven rationalization tactics make traditional regulatory and penal measures ineffective at discouraging corporate environmental malfeasance. Islamic criminal law provides a revolutionary framework that places environmental conservation as both a legal requirement and a moral necessity because of its strong ethical orientation and comprehensive view of justice. With a focus on ecological balance (ḥifẓ al-bi’ah), property (ḥifẓ al-māl), and life preservation (ḥifẓ al-nafs), this study offers a value-based corporate accountability approach that goes beyond deterrence-oriented punishment and prioritizes prevention, restoration, and social responsibility. By broadening the doctrinal scope of Islamic criminal law to acknowledge corporate criminal culpability, this integrative approach makes a theoretical contribution. Practically, it informs regulatory enforcement and environmental policy change. The study presents an interdisciplinary paradigm that unites criminological analysis and religious legal reasoning, providing a strong basis for creating environmental governance systems that are just, moral, and sustainable, especially in developing nations and jurisdictions with a majority of Muslims.

Based on Law No. 11 of 2006 and Qanun Aceh No. 4 of 2010, the Government of Aceh has special authority in implementing prioritized health services for poor communities as part of its special autonomy. In practice, the Aceh Health Insurance (JKA) program provides health coverage for all Acehnese residents, including underprivileged groups, by covering insurance contributions and several referral and companion costs not fully guaranteed by the national health insurance system. This study aims to analyze the implementation system of JKA, examine the responsibility of the Aceh Government in providing health insurance for its citizens, and evaluate the government’s obligation to pay contributions for poor participants. This research uses an empirical juridical method with a sociological approach and utilizes both primary and secondary data. The results show that several provisions in the Qanun as the legal basis for JKA implementation are not fully aligned with field conditions and the Social Security Administrator Law. In practice, the Aceh Government bears insurance contributions and various referral costs for residents, including poor communities. Although the obligation to pay contributions for the poor has been implemented, funding for referral transportation, companions, and their consumption has not been fully covered, especially for inter-regional advanced healthcare services. Therefore, the Aceh Government needs to revise Article 43 of Qanun Aceh No. 4 of 2010 and evaluate the JKA program to ensure more targeted healthcare financing.        

Air pollution constitutes a significant environmental problem with far-reaching impacts on public health, quality of life, and ecosystem sustainability, particularly in urban areas and industrial zones in Indonesia. Although the national environmental legal framework has adopted the principle of strict liability through Law Number 32 of 2009 on Environmental Protection and Management, its implementation in air pollution cases continues to face substantial challenges, especially with regard to the proof and assessment of non-material damages. Non-material damages such as disturbances to living comfort, deterioration of environmental quality, psychological stress, and health-related anxiety are intangible in nature and lack clear measurement standards, resulting in their frequent exclusion or inadequate consideration in environmental civil litigation. This study aims to analyze the legal basis for the application of the strict liability principle to air pollution cases in Indonesia, identify relevant forms of non-material damage, and examine the implications of the absence of standardized methods for assessing such damages on legal certainty and the effectiveness of corporate liability enforcement. The research employs a normative legal research method with a library-based approach, incorporating statutory, conceptual, and case approaches. Legal materials are analyzed qualitatively using a descriptive-analytical method, drawing upon legislation, court decisions, and scholarly literature on environmental law and environmental damage valuation. The findings indicate that the absence of standardized criteria for assessing non-material damages leads to evidentiary difficulties, inconsistent court decisions, and a weakened deterrent effect on polluting corporations, thereby preventing the full realization of victims’ rights to effective remedies. This study underscores the urgency of developing an integrated national technical guideline for the assessment of non-material environmental damages based on scientifically grounded valuation methods, as well as the need for cross-institutional policy harmonization to strengthen legal certainty, access to justice for affected communities, and corporate accountability in controlling air pollution.

This study examines the influence of work experience, knowledge, education, and leadership policies on the implementation of PSAK 109 for Zakat, Infaq, and Sadaqah accounting at Zakat Management Bodies in Pontianak City and Kubu Raya Regency, West Kalimantan. Although PSAK 109 is essential for ensuring transparency and accountability in zakat fund management, its implementation remains suboptimal in practice. A quantitative survey was conducted by distributing questionnaires to zakat officers (amil) at BAZNAS and Zakat Collection Units. Using purposive sampling, the data were analyzed through validity, reliability, classical assumption tests, and multiple linear regression. The findings reveal that work experience, knowledge, and leadership policies significantly and positively affect PSAK 109 implementation, while education does not show a significant effect. Collectively, all variables have a significant influence. The study concludes that practical competence, technical understanding, and supportive internal policies are more crucial than formal education. Strengthening training and leadership policies is recommended to enhance accountability and transparency.  

The mental health crisis in Indonesia is increasingly alarming, exacerbated by the COVID-19 pandemic, social stigma, and unequal access to professional services. A clinical approach alone is not enough to address this complex problem. This study offers a novelty in the form of an integrative approach: revitalizing the role of families and communities based on Islamic values (rahmah, ta'awun, shabr, syura, tarbiyah ruhiyah) combined with the use of digital social communities as a medium for education, discussion, and support systems. The research method used is a literature study with a descriptive qualitative approach, reviewing national and international literature, social support theory (Cohen & Wills, 1985), religious coping (Koenig, 2012), and Bronfenbrenner's ecological theory (1979). The results of the study show that families play a strategic role in the prevention, assistance, and referral of mental health cases, while digital communities are effective as spaces for education and emotional validation, with scalability and anonymity as their main strengths. Concrete strategies offered include family education, stigma-free campaigns on social media, spiritual care hotlines, and cross-sector collaboration. This approach is in line with the collectivist culture of Indonesian Muslim society and is more adaptive in the digital era. This research is expected to serve as a conceptual foundation for practical programs, public policy, and further research to create a more caring, stigma-free, and resilient society in the face of mental health crises.

This study aims to analyze the application of personnel management information systems at the West Sumba Regency Personnel and Human Resources Development Agency (BKPSDM). The main focus of the research is to assess how an integrated information system is able to produce up-to-date, accurate, and can support the decision-making process in personnel policy. An integrated information system is expected to facilitate employee data management, improve administrative efficiency, and strengthen transparency in human resource management. The research method uses a qualitative approach with case studies, through interviews with relevant officials, direct observation, and analysis of relevant documents. The results of the study show that the implementation of an integrated personnel management information system has a positive impact in the form of accelerating administrative processes, reducing data input errors, and facilitating access to information for interested parties. However, the research also found a number of challenges, such as the limitation of human resources trained in the use of technology systems and infrastructure that is not yet optimal. This study concludes that strengthening human resource capacity and increasing infrastructure support is a strategic step to optimize the personnel management information system. The research recommendations are expected to be a reference for the West Sumba Regency BKPSDM and other government agencies in developing a more effective and sustainable information system.

Corporate Social Responsibility (CSR) in Indonesia has undergone a paradigmatic shift from voluntary philanthropic activities to a legally binding obligation grounded in various statutory regulations, particularly Law Number 40 of 2007 on Limited Liability Companies and Law Number 25 of 2007 on Investment. This study aims to analyze the legal framework governing CSR in Indonesia from a public policy perspective, to evaluate the implementation of CSR by corporations, and to identify normative and empirical constraints that hinder the optimization of CSR as an instrument of sustainable development. The research employs a normative juridical method with statutory, conceptual, case-based, and policy analysis approaches. The findings indicate that CSR regulation remains partial in nature, primarily due to the limitation of mandatory obligations to specific sectors, the absence of clear and enforceable sanctions, and the lack of national standards for reporting and oversight.

Dynamics of social interaction within the alleyways of urban neighborhoods, which serve as unique social spaces amid the ongoing processes of modernization. Conducted in the alleyways of Makassar City, this research employs an ethnographic approach through participant observation, in-depth interviews, and field note documentation. The findings reveal that alleyways function not only as physical pathways but also as vibrant social arenas where communal activities—such as neighborhood gatherings, mutual aid, and small-scale household economies—take place. Modernization introduces significant changes to these patterns of interaction. On one hand, infrastructural development, technological penetration, and increased mobility foster new forms of interaction that are more practical and individualistic. On the other hand, core values of solidarity, including mutual support and close neighborly relations, continue to persist through community-based initiatives, local empowerment programs, and informal shared activities. The study concludes that alleyways represent hybrid social spaces where tradition and modernity intersect, demonstrating residents’ efforts to maintain social cohesion despite the pressures of social change. These findings are expected to contribute to policy development and inform local authorities in designing culturally sensitive alleyway development programs.

State revenue holds a vital position in sustaining national development and the functioning of government, with taxation serving as the primary contributor to Indonesia’s State Budget (APBN). The substantial reliance on tax income obliges the government to manage the taxation system in an optimal, efficient, and sustainable manner. Nevertheless, the attainment of tax revenue targets in practice remains challenged by various issues, including structural, administrative, and strategic limitations. This study seeks to examine the role of strategic tax management in supporting the achievement of state revenue objectives. The research adopts a literature review approach by analyzing textbooks, national and international scholarly journals, official government publications, and relevant regulatory frameworks. The data are analyzed using a descriptive qualitative method through processes of classification, comparison, and synthesis of findings from previous studies. The findings reveal that strategic tax management has a crucial influence on enhancing state revenue performance through coherent policy formulation, flexible strategy execution, and ongoing performance assessment. The integration of information technology, the reinforcement of tax administration, and the improvement of taxpayer compliance emerge as key determinants in achieving revenue targets. Accordingly, strategic tax management constitutes a fundamental tool for ensuring fiscal resilience and promoting sustainable national development.

This study aims to analyze the effect of company size and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research uses secondary data obtained from published financial statements, with a sample of 333 companies selected through a purposive sampling technique. Panel data regression is employed as the main analytical method to examine the relationship between the independent variables and tax avoidance practices. The results of the analysis indicate that profitability has a positive and significant effect on tax avoidance, suggesting that more profitable companies tend to engage more actively in tax planning strategies to reduce tax burdens. In contrast, company size is found to have no significant effect on tax avoidance, indicating that large and small manufacturing firms exhibit similar tax behavior. Overall, this study provides empirical evidence regarding the determinants of corporate tax avoidance and contributes to the literature by offering insights for policymakers, regulators, and stakeholders in understanding tax avoidance behavior in the manufacturing sector.

This research evaluates the effectiveness of human capital development policies in Indonesia within the education and health sectors during the periods of 2015–2019 and 2020–2024. The analysis focuses on strategic programs implemented by the Ministry of Education and Culture and the Ministry of Health by comparing planned targets with the realization of performance indicators as stated in the Strategic Plan (Renstra) documents. The study employs a qualitative evaluative approach supported by descriptive quantitative data derived from official planning and performance reports. The findings indicate that during the 2015–2019 period, programs emphasizing the expansion of basic education and health services were relatively effective in increasing participation rates and improving equitable access. In contrast, programs aimed at enhancing the quality of human resources, particularly teacher development and institutional capacity building, showed lower levels of effectiveness due to weak performance measurement systems and inconsistent data reporting. During the 2020–2024 period, the effectiveness of most education and health programs declined significantly as a result of external shocks caused by the COVID-19 pandemic. However, health programs with strong financial protection mechanisms, such as the National Health Insurance (JKN), demonstrated greater resilience compared to other programs. The study concludes that the effectiveness of human capital development policies is strongly influenced by the clarity of performance indicators, consistency in program implementation, institutional capacity, and the ability of policies to adapt to external disruptions.

The use of radiation-based medical equipment such as CT Scan poses potential risks of radiation leakage that may endanger patients, medical personnel, and the surrounding environment if not properly managed. This study aims to analyze radiation safety policies in anticipating radiation leakage in the CT Scan unit of Royal Prima General Hospital Medan, covering policy frameworks, physical protection measures, implementation challenges, and supervision and evaluation systems. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, observations, and document reviews related to radiation safety policies. The results indicate that radiation safety policies at Royal Prima General Hospital Medan have referred to BAPETEN regulations and international standards, particularly in the structural protection of the CT Scan room, which has been proven effective in maintaining radiation exposure levels below the permissible limits. However, policy implementation still faces several obstacles, including budget limitations, non-compliance of some medical staff with the use of personal protective equipment, and suboptimal discipline in adhering to standard operating procedures. Supervision and evaluation have been conducted internally by certified Radiation Protection Officers and externally through periodic inspections by BAPETEN, yet further strengthening is required in terms of staff behavior and safety culture. In conclusion, radiation safety policies have been technically effective, but continuous improvement in compliance, supervision, and safety culture among medical personnel is essential to sustainably minimize the risk of radiation leakage.

This research analyzes the concept of deep learning in education through the philosophical values of Ki Hajar De-wantara. Utilizing a qualitative literature study, it explores the connection between deep learning, Indonesian hu-manistic values, and local wisdom. The findings reveal that Dewantara's "Tri Pusat Pendidikan" (Three Educational Centers) and his three main mottos Ing Ngarso Sung Tuladha, Ing Madya Mangun Karsa, and Tut Wuri Handaya ni are closely aligned with deep learning principles, such as contextual learning, holistic development, and stu-dent independence. The research also identifies challenges in implementing deep learning technology, including risks of dehumanization, the digital divide, and an overemphasis on technical aspects at the expense of values. To address these issues, the study proposes a conceptual framework that encompasses four dimensions: pedagogical, technological, ethical, and socio-cultural. This synthesis of technological advancement and local wisdom offers a fresh perspective on humanistic digital education. The findings contribute both theoretically and practically to educators, technology developers, and policymakers in designing AI-based learning systems rooted in humanistic values.

Radicalism and terrorism pose serious threats to national security and social order in Indonesia. In response, the state implements deradicalization policies that emphasize not only repressive measures but also preventive and rehabilitative approaches. Nevertheless, these policies require critical constitutional review to ensure their conformity with the rule of law and the protection of human rights. This study aims to analyze the constitutional foundations, the framework of positive legal regulations, and the challenges in implementing deradicalization policies in Indonesia. The research employs a normative juridical method with statutory and conceptual approaches, using library research on primary, secondary, and tertiary legal materials. The findings indicate that deradicalization policies are supported by a strong constitutional basis under the 1945 Constitution of the Republic of Indonesia, particularly regarding the state’s obligation to protect citizens and guarantee the right to security. However, their implementation remains constrained by regulatory disharmony, weak inter-agency coordination, limited institutional capacity, and socio-cultural challenges within society. Therefore, strengthening institutional synergy, adopting more contextual and humane approaches, and improving regulatory frameworks are essential to ensure the effectiveness and sustainability of deradicalization policies.