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This study examines Fazlur Rahman’s double movement paradigm as a methodological framework for renewing contemporary Islamic thought. The background of this research lies in the ongoing crisis of Islamic epistemology, marked by the dominance of textual-literal interpretations that are detached from historical context, as well as modernist approaches that often lack strong Islamic methodological foundations. This condition has weakened the ability of Islamic thought to respond to modern social, ethical, and intellectual challenges. This research employs a qualitative approach using library research. The primary data consist of Fazlur Rahman’s major works, including Islam, Major Themes of the Qur’an, and Islam and Modernity, while secondary data are drawn from academic journals, books, theses, and previous studies discussing his thought. Data were analyzed through content analysis and interpretative analysis to identify key concepts, methodological patterns, and their implications for contemporary Islamic thought. The findings show that Fazlur Rahman conceptualizes the Qur’an as a source of universal moral values rather than a static legal code. His double movement method emphasizes understanding the Qur’anic text within its historical context and reapplying its moral principles to contemporary realities. This approach positions Rahman within the framework of Islamic neo-modernism, bridging classical Islamic tradition and modern intellectual demands. The study concludes that the double movement paradigm offers a relevant epistemological foundation for renewing Islamic thought, particularly in Qur’anic interpretation, Islamic law, and Islamic education, by promoting contextual, ethical, and critical reasoning.

The development of e-commerce as part of digital transformation has changed marketing and business transaction patterns, including in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the implementation of e-commerce and the Quick Response Code Indonesian Standard (QRIS) payment system in increasing revenue for the Sultan Snacks MSME in Parepare City. This study used a qualitative approach with a case study method. Data collection techniques included in-depth interviews, observation, and documentation with business owners and related parties. The data obtained were analyzed using descriptive qualitative analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results show that the implementation of e-commerce at the Sultan Snacks MSME is carried out through the use of digital platforms and social media as a means of product promotion and sales, which can expand market reach and increase the number of orders. Furthermore, the implementation of the QRIS payment system provides convenience and speed in the transaction process and helps business owners maintain more orderly financial records.

This study aims to evaluate the level of heavy metal pollution and the potential ecological and human health risks in the waters of Selangan, Bontang City. The research focuses on analyzing the concentrations of iron (Fe) and mercury (Hg) in sediment, considering that both elements are toxic, persistent, and capable of bioaccumulating within the food chain. The study was conducted over six months, from January to June 2023, at four sampling stations representing the environmental conditions of Selangan waters. The methodology included sediment sampling, sample preparation through drying and grinding, and laboratory analysis using Inductively Coupled Plasma–Optical Emission Spectrometry (ICP-OES) to determine Fe concentrations. The results were then compared with quality standards established by the Washington Annotated Code 173-204-320 and Indonesia’s National Agency of Drug and Food Control (BPOM) Regulation No. 5 of 2018. The findings indicate the presence of heavy metal contamination across all sampling stations. Fe concentrations ranged from 2.35 mg to 6.308 mg, significantly exceeding the permissible limit of 0.3 mg/L. Meanwhile, Hg concentrations ranged from 0.015 mg to 0.028 mg, also surpassing the standard threshold of 0.001 mg/L. These results clearly demonstrate heavy metal pollution in the Selangan waters, posing potential threats to marine ecosystem health and coastal communities. Regular monitoring and mitigation measures are urgently recommended to prevent further environmental degradation.

: The empowerment of micro, small, and medium enterprises (MSMEs) plays a crucial role in strengthening local economic resilience, increasing community welfare, and enhancing competitiveness in the digital era. This international community service program focuses on developing the Kedung Aren Banana Chips MSME through the implementation of product-based QR Codes as a digital marketing tool. The program aims to improve digital literacy, strengthen branding, and expand market reach, particularly toward potential international consumers. The activities conducted include training on QR Code creation, guidance on integrating digital information into product packaging, monitoring marketing practices, and evaluating the program’s effectiveness. Feedback from Malaysian partners and participants indicates that optimizing QR Codes with dynamic and informative digital content significantly enhances market accessibility, consumer trust, and promotional effectiveness. The program generates positive economic impacts through increased sales potential, social benefits through improved human resource capabilities, and environmental benefits by reducing the use of printed promotional materials. Overall, the program provides a sustainable foundation for MSME modernization and positions Kedung Aren banana chip products to compete more effectively in both domestic and global markets.

In the 21st century learning era that demands the integration of 4C skills and digital literacy, the textbook Akidah Akhlak Class IV MI based on the 2019 KMA 183 Curriculum needs to be evaluated for its suitability to be relevant in shaping students' Islamic character. This study aims to analyze the suitability of the book's content, presentation, language, and graphics according to BSNP standards, with a focus on the strengths of active learning and the weaknesses of technology integration such as QR codes and science-technology interconnections. The descriptive qualitative method through library research uses the 2020 Kemenag textbook by Subkhiaton Noor as primary data, supported by BSNP instruments and comparisons with other books. The results show that the book is very suitable overall: very good content suitability (accurate material, relevant KI-KD, supports 4C through discussion and reflection), good presentation (systematic structure, HOTS-LOTS, glossary), good language (communicative, appropriate to students' cognition), graphics pass with minor improvements in visual consistency, so it is effective for contextual learning even though it needs additional digital features.

This study aims to analyze the legal review of the criminal act of aggravated theft based on decision number 1261/Pid.B/2025/PN Lbp. The method used is normative juridical law with a case approach. The results of the study indicate that the Panel of Judges at the Lubuk Pakam District Court stated that Wahyu Fahrezgi was legally and convincingly proven to have committed the crime of aggravated theft, as regulated in Article 363 paragraph (1) 3e and 5e of the Criminal Code. This crime was committed twice at night in the victim's workshop by damaging the door and taking many items which caused a loss of Rp. 25,000,000. In his considerations, the judge took into account the aggravating and mitigating elements, then sentenced him to two years in prison and decided to return the evidence to the victim. This study provides an overview of the application of criminal law related to aggravated theft and the judicial process that focuses on victim protection.

Share trading in limited liability companies that does not comply with the procedures for transferring share ownership under the Company Law may lead to legal disputes, particularly unpaid share transactions. This study examines the annulment of share sales by the court to protect the seller’s interests when the buyer defaults, based on Article 1320 of the Indonesian Civil Code. The case analyzed is District Court Decision No. 6 K/Pdt.G/2017. Legal protection for sellers includes clauses concerning legal subjects and objects, price, payment methods, share transfer, and dispute resolution in accordance with Articles 1457 and 1513 of the Civil Code. Using a normative juridical method with statutory, conceptual, analytical, and case approaches, the study concludes that default in share sale agreements may nullify ownership rights. Therefore, strict sanctions and legal remedies through the court are essential to safeguard shareholders’ rights.

This study evaluates the efficiency of two artificial intelligence models, DeepSeek and OpenAI, in generating code for algorithmic systems. Efficiency is assessed through execution speed, code accuracy, and the number of code characters produced. Data were collected from 100 tests covering search, sorting, graph, dynamic programming, optimization, data processing, text, and machine learning algorithms. The objective is to compare the performance of both models to support the development of efficient information retrieval systems. The method involves algorithm testing with statistical analysis of execution time, accuracy, and code length. Results indicate that DeepSeek has an average execution time of 28.74 seconds, slightly slower than OpenAI’s 28.49 seconds. However, DeepSeek’s accuracy (85.88%) surpasses OpenAI’s (85.03%). The average number of code characters is identical at 96.35 characters. The study concludes that DeepSeek excels in accuracy, while OpenAI is faster in certain cases, providing valuable insights for developers in selecting AI models for information retrieval applications.

This study aims to analyze the issue of online gambling in Indonesia and examine the urgency of extradition agreements as a legal instrument to prosecute online gambling operators who conduct their activities from abroad. Although gambling has been declared a criminal act under the Indonesian Criminal Code (KUHP) and the Electronic Information and Transactions Law (ITE Law), its enforcement has not been effective due to the transnational nature of this crime, in which gambling operators run their platforms from other countries, placing them beyond the direct reach of Indonesian jurisdiction. The research employs a normative legal methodology, examining statutory regulations, principles of criminal law, and relevant legal literature. The objects of study include the 1945 Constitution, the Criminal Code, and the ITE Law as the legal foundations for combating online gambling, as well as provisions concerning extradition within the framework of international cooperation. The findings indicate that although Indonesia normatively possesses legal grounds to prosecute perpetrators abroad through the principles of personality and protection, implementation remains hindered by state sovereignty and jurisdictional limits. Government efforts to block gambling websites have proven ineffective, as new sites continually emerge. Therefore, extradition agreements are essential and urgent as a solution to overcome jurisdictional barriers, enabling the transfer of offenders to Indonesia for prosecution and ensuring state protection for citizens from the harmful impacts of online gambling.

This study aims to analyze cost and time optimization in project management through a case study of developing a QR Code–based Digital Warehouse Management System. The project was carried out by a team of students from the Logistics Management Study Program as a practical implementation of modern project management concepts in an academic environment. The research employed a descriptive qualitative case study approach, including observation, documentation, and literature analysis. The results indicate that the use of QR Code technology significantly improves time efficiency in stock recording by up to 80% and reduces the risk of human error. In terms of cost, the project successfully optimized resources by utilizing personal devices and open-source software, eliminating the need for additional infrastructure investment. The project also demonstrated effective implementation of the Work Breakdown Structure (WBS), risk management, and evaluation based on the Triple Constraint principle. These findings highlight that simple digital innovations can greatly enhance operational efficiency and project management performance, making them a strategic solution for SMEs in the digitalization of warehouse operations.  

Financial management, both in public and private organizations, is highly vulnerable to fraud and misappropriation of funds. The risk of fraud in financial reporting not only jeopardizes an organization's long-term financial health but also damages the reputation and trust of stakeholders. Professional ethics and integrity are key factors in ensuring good, efficient, and effective financial governance. Weak internalization of professional ethical values ​​among financial practitioners, such as manipulation of financial reports and unauthorized use of official funds, is often a major cause of misappropriation of funds. These cases can significantly harm an organization, as seen in violations of codes of ethics in various large companies. Therefore, strengthening professional ethics in financial management practices is crucial to prevent misappropriation of funds, fraud, or financial manipulation. A strong internal control system, coupled with a good ethical culture, can play a significant role in preventing and detecting these conditions. This study aims to identify factors that support and hinder the implementation of professional ethics in financial management and provide recommendations for improving integrity and accountability in fund management. It is hoped that the results of this study will help organizations strengthen governance, increase transparency, and reduce the risk of fraud through better implementation of professional ethics.

This study analyzes the effectiveness of using BNI Bank’s QRIS in improving transaction convenience and efficiency at the canteen of Universitas 17 Agustus 1945 (UNTAG) Surabaya. The research was conducted by a team led by Ida Ayu Nuh Kartini, S.E., M.M., together with students of the Management Study Program, during November–December 2025. The rapid development of digital banking has encouraged the adoption of QRIS as a standardized non-cash payment system regulated by Bank Indonesia. This study aims to examine the level of QRIS BNI utilization, assess ease of use (application access and QR code scanning), and evaluate transaction efficiency, including time savings, queue reduction, and error minimization. A descriptive quantitative approach was employed using a survey method with a five-point Likert scale questionnaire distributed to 36 respondents consisting of students, lecturers, and administrative staff who had used QRIS at the canteen. Primary data were analyzed descriptively using averages and percentages, supported by relevant literature. The results show that QRIS is perceived as highly effective, with scores above 90% for ease of use (95%), transaction speed (92.78%), reduction of change-related issues (97.78%), support for digitalization (97.22%), and security (91.11%). The main limitation identified is dependence on internet connectivity (85%). Overall, respondents strongly support the full implementation of non-cash payment systems at the campus canteen.

The development of information technology has given rise to a new form of business transaction: the electronic contract. This contract form replaces the traditional process that requires a physical meeting between the parties. However, questions arise regarding the validity of e-contracts from the perspective of Indonesian civil law, specifically based on Article 1320 of the Indonesian Civil Code (KUHPerdata) and the provisions of Law Number 11 of 2008 concerning Electronic Information and Transactions (UU ITE). This research aims to analyze the validity of electronic contracts as legally binding agreements and to assess the extent to which the ITE Law can serve as their legal basis. Using a normative juridical legal research method, the research results show that e-contracts are valid and binding as long as they meet the requirements for the validity of an agreement under Article 1320 of the Civil Code, namely consent, capacity, a specific object, and a lawful cause. The ITE Law expands the recognition of electronic evidence and digital signatures as valid evidence in civil law. Thus, electronic contracts have the same legal force as conventional contracts, as long as they meet the principles of free will and the integrity of a reliable electronic system.

This study applies the Mean Variance model, which aims to form an optimal portfolio composition in the health, property, and cyclical consumer sectors and combine the three sectors into one portfolio, then visualize its efficient frontier. This study analyzes the return profiles and compares the risks of each portfolio using alternative risk measures such as the Coefficient of Variation (CV), Value at Risk (VaR), and Conditional Value at Risk (CVaR). Daily closing price data for the three sectors listed on the Indonesia Stock Exchange (IDX) from March 2, 2020, to March 3, 2025, were used in this study. Stock selection was conducted using purposive sampling, followed by selecting seven stocks for optimization based on the lowest Coefficient of Variation (CV) value. Portfolio optimization analysis was conducted using the Python programming language with Visual Studio Code software. The findings of this study indicate that the combined portfolio incorporating the three sectors is the most efficient, with an expected return of 0.104%, standard deviation of 0.007, and alternative risk measures such as Coefficient of Variation (CV) 6.9328, Value at Risk (VaR) of -0.99%, and Conditional Value at Risk (CVaR) of -1.44%, which are lower than those of single-sector portfolios. Visualization of the efficient frontier curve confirms that the combined portfolio offers better results in terms of risk and return. The results of this study indicate that cross-sector diversification can significantly reduce risk and prevent significant losses.

This study focuses on the development of pumpkin shortcake (Curcubita moschata) as a dessert innovation, utilizing the potential of Indonesia’s local food resources, which are highly nutritious and widely available. Pumpkin is well known for its high dietary fiber content that supports digestion, as well as its antioxidant properties that may reduce the risk of cancer and chronic diseases. While traditional shortcakes are commonly made with strawberries, this innovation aims to substitute conventional ingredients with pumpkin, thereby not only enhancing nutritional value but also supporting the local farming economy. The main objectives of this research are to identify the production process and formulation of pumpkin shortcake, evaluate consumer acceptance of the product, and analyze packaging and presentation strategies that enhance consumer appeal. The production process involved selection, washing, steaming, and pureeing of pumpkin, followed by weighing, mixing, molding, baking, cooling, filling, and cutting. The third experiment successfully produced a product that met all sensory criteria, including color, taste, texture, and aroma. A hedonic test involving 35 untrained panelists indicated that pumpkin shortcake with 25% liquid milk and 75% pumpkin (Code 731) was the most preferred, particularly in terms of taste and color, while the 50% milk and 50% pumpkin formulation (Code 281) was most favored for aroma and texture. The findings conclude that the formulation of pumpkin shortcake with 25% liquid milk and 75% pumpkin is the most accepted by consumers. Attractive packaging and presentation are also emphasized as essential strategies to enhance product appeal and market value.

This study analyzes the sociolinguistic phenomena of code-switching and code-mixing in the academic context of students in Pekalongan, Central Java. As a region with diverse backgrounds dominated by the Pekalongan dialect (Ngapak Javanese), interactions between students create space for complex language dynamics. This study aims to identify variations, roles, and factors that cause code-switching and code-mixing in student interactions. The method applied is descriptive qualitative with data collection through inactive participant observation, recording, and in-depth interviews at various universities in Pekalongan. Data analysis is carried out through the steps of data reduction, data presentation, and verification using triangulation techniques. The results show that the application of language codes is divided into two categories: an internal category that includes Indonesian and regional languages (Javanese), and an external category that includes foreign languages (English or Arabic). Code-mixing can be found at the word, phrase, and clause levels. The main factors that drive this phenomenon include participants, conversation themes, situational circumstances, and the purpose of communication in building solidarity among group members (ingroup).  The Pekalongan dialect plays a crucial role as a means of communication to build closeness and demonstrate local identity, amidst the need to use formal language on campus. This research concludes that code-switching and code-mixing are not merely linguistic phenomena, but also ways in which students adapt socially to balance their cultural identity with academic demands.  

Pepper is currently not only used to meet daily needs but also as an export commodity. Indonesian pepper exports generate foreign exchange for the country. Currently, international competition for pepper exports is increasingly fierce. An evaluation of the level of market competition and the structure of the pepper market at the international level is necessary. The methods used to analyze the level of competition concentration and market structure are the Concentration Ratio of Biggest Four (CR4) and the Herfindahl-Hirschman Index (HHI). The types of pepper discussed in this study are white pepper with HS code 090411 and black pepper with HS code 090412. The results obtained indicate that both black and white pepper tend to be in an oligopoly market structure with a relatively high level of competition. Such market conditions are a distinct advantage for Indonesia, as there are not too many competitors while buyers or enthusiasts are quite high. A striking difference occurs in the international black pepper trade. In the black pepper trade, Indonesia is not classified as a country with the largest market share.

The pluralistic development of Indonesian national law creates a dynamic relationship between national civil law and customary law, including in the context of resolving inheritance disputes in Chinese families who adhere to patrilineal traditions. Supreme Court Decision No. 1204 K/Pdt/2024 shows that there is a tension between legal certainty under the Civil Code and substantive justice originating from living law. This research aims to analyze the judge's interpretation of family documents as a basis for inheritance rejection, inheritance sharing mechanisms that ignore Chinese customary norms, and their implications for legal pluralism in Indonesia. The method used is normative juridical with a case study approach and a descriptive-analytical legislative approach, using literature studies of primary, secondary and tertiary legal materials. The results showed that the ruling applied neither the Civil Code nor the principle of Chinese customary inheritance consistently. The family declaration on which the judge relied was not actually a refusal of inheritance, but an internal agreement granting authority to the testator. Moreover, the distribution of inheritance carried out is not in accordance with the principle of patrilineal custom which places the eldest son as the recipient of the largest share. This finding shows the weak application of legal pluralism (weak legal pluralism) and reveals the gap between das sollen and das sein, so it is necessary to strengthen the role of judges in exploring the traditional values that live in society.

This study analyzes the sociolinguistic phenomena of code-switching and code-mixing in the academic context of students in Pekalongan, Central Java. As a region with diverse backgrounds dominated by the Pekalongan dialect (Ngapak Javanese), interactions between students create space for complex language dynamics. This study aims to identify variations, roles, and factors that cause code-switching and code-mixing in student interactions. The method applied is descriptive qualitative with data collection through inactive participant observation, recording, and in-depth interviews at various universities in Pekalongan. Data analysis is carried out through the steps of data reduction, data presentation, and verification using triangulation techniques. The results show that the application of language codes is divided into two categories: an internal category that includes Indonesian and regional languages (Javanese), and an external category that includes foreign languages (English or Arabic). Code-mixing can be found at the word, phrase, and clause levels. The main factors that drive this phenomenon include participants, conversation themes, situational circumstances, and the purpose of communication in building solidarity among group members (ingroup).  The Pekalongan dialect plays a crucial role as a means of communication to build closeness and demonstrate local identity, amidst the need to use formal language on campus. This research concludes that code-switching and code-mixing are not merely linguistic phenomena, but also ways in which students adapt socially to balance their cultural identity with academic demands.  

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.