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Anita Juniyarni; Anjani Aprisia; Indah Rahmatul Zahra; Osa Pania Noprinda; Amiruddin Amiruddin +3 more

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Instilling saving habits from an early age is an essential component of character education, particularly in fostering discipline, responsibility, and independence. Initial observations at PAUD Nurul Islam, Jelutih Village indicate that early childhood saving interest remains relatively low due to limited engaging learning media and the absence of structured habituation. This Community Service Program (KKN) aims to foster early childhood saving interest through creative piggy bank media aligned with children’s developmental characteristics. The implementation method comprised planning, execution, and evaluation stages. During execution, children were introduced to saving concepts through simple storytelling and interactive dialogue, followed by hands-on creation of creative piggy banks using simple, child-friendly materials. These piggy banks were then used to habituate saving behavior. The results demonstrate increased enthusiasm and saving interest among children, reflected in their willingness to set aside money and heightened responsibility toward their piggy banks. Therefore, creative piggy bank media serve as an effective alternative learning tool for fostering saving interest and positive character development among early childhood learners at PAUD Nurul Islam, Jelutih Village.

Jefrianto Gailya; Jonathan Leobisa; Yakobus Adi Saingo

Jurnal Pendidikan Agama dan Teologi 2026 International Forum of Researchers and Lecturers

The digital era presents various opportunities as well as challenges in the world of education, particularly in the formation of student character. The development of technology, social media, and the unlimited flow of information influence the way students think, act, and behave. This condition demands the role and responsibilities of Christian Religious Education (PAK) Teachers that are increasingly complex and strategic. This study aims to describe the responsibilities of PAK Teachers in the formation of student character in the digital era. The research method used is a qualitative method with a literature study approach. Data were collected through a review of scientific journals, academic books, and theoretical sources relevant to the research topic. The results of the study indicate that PAK Teachers are not only responsible for conveying Christian faith material, but also guiding students in internalizing and practicing Christian values such as love, honesty, responsibility, self-control, and empathy, both in real life and digitally. PAK Teachers act as educators, role models, guides, and spiritual counselors who integrate character education into the learning process. In addition, PAK Teachers are required to have adequate pedagogical, professional, personality, and social competencies, as well as the ability to utilize technology wisely. Collaboration with parents and schools is a crucial aspect in sustainably shaping students' character. Thus, Christian Religious Education teachers act as agents of transformation in shaping a generation with Christian character ready to face the challenges of the digital era.

Rahman, Yahya Ibadu; Trisnawati, Septian Nur Ika; Alfarizi, Salman; Ridho, Ahmad Rasyid; Nisa, A Mawardatun +2 more

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The global environmental crisis requires a development approach that not only focuses on economic aspects but also on ecological sustainability and humanity's moral responsibility toward nature. The perspective of ecotheology views the environment as a trust that must be preserved through spiritual awareness and social practices. This community service aims to internalize the values of ecotheology to strengthen ecological culture and support sustainable village development. The method used is a participatory approach based on community empowerment through three stages: preparation, implementation, and follow-up. The core activities include educating ecotheology values, fish seed distribution, tree planting, and strengthening waste bank management. The results show an increase in ecological awareness among the community, marked by a change in their view of environmental responsibility, the development of eco-friendly habits, and strengthened social solidarity. The integration of spiritual values in ecological practices has proven effective in building a collective culture that supports village sustainability. This program demonstrates that a value-based approach and direct experience can drive a sustainable transformation of ecological behavior.

Mohammad Fattah; Laily Nur Alifatur Roniyah

AL-MUSTAQBAL: Jurnal Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This research aims to examine in depth the essence of social moral values in QS. Ibrahim verses 44–47 are based on the interpretation of Buya Hamka in Tafsir Al-Azhar. This research uses a qualitative method with a library research approach and thematic interpretation analysis (maudhu'i). Primary data sources are in the form of the Qur'an and Tafsir Al-Azhar by Buya Hamka, while secondary data sources include relevant books of tafsir, books, and scientific journal articles. The data analysis technique is carried out through content analysis with the stages of data reduction, data presentation, and interpretive conclusions. The results of the study show that QS. Ibrahim verses 44–47 contain the main social moral values, including moral awareness, personal and collective responsibility, social justice, honesty, integrity, and belief in the certainty of Allah's promises (sunnatullah). Buya Hamka emphasized that tyranny, arrogance, and rejection of the truth are the main factors in the destruction of individuals and society, as shown through the stories of the previous people. These values are not only normative, but also applicable in social life. This study concludes that the internalization of the social moral values of QS. Ibrahim verses 44–47 are very important as an ethical foundation in building a just, responsible, and truth-oriented society.

Najamudin Najamudin; Dwi Muliati; Anggun Duwi Wahyu Ziliwu; Feti Oktaviani; Mutiara Al-Nizar

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The rapid spread of hoaxes and disinformation in the digital era poses serious challenges to social cohesion, societal stability, and the internalization of moral values, particularly within Muslim communities. The circulation of unverified information has the potential to trigger conflict, polarization, and a decline in public trust. This study aims to explore digital literacy as an ethical and religious instrument in actualizing the Islamic principle of amar ma’ruf nahi munkar in the contemporary digital sphere. Employing a qualitative library research approach, the study examines classical Islamic sources, including the Qur’an and Hadith, alongside contemporary literature on digital communication ethics and digital citizenship. The findings indicate that digital literacy from an Islamic perspective extends beyond technical competence in accessing and disseminating information; it represents a form of moral responsibility (amanah) grounded in honesty (ash-shidq), prudence, and accountability. Practices such as information verification (tabayyun), clarification, and corrective engagement in online spaces are concrete expressions of amar ma’ruf nahi munkar. Strengthening ethically grounded digital literacy is therefore essential for fostering a healthy, just, and civilized digital public sphere.  

Ulinnuha Ulinnuha; Nadofah Nadofah; Aditya Rachman; Rini Sulastri; Diofani Diofani

Jurnal Riset Rumpun Ilmu Bahasa 2026 Pusat riset dan Inovasi Nasional

The moral crisis continues to be a concern for Indonesian society today. Therefore, reading literacy in elementary schools is an appropriate strategy that is not only oriented towards the ability to understand texts but also plays an important role in the formation of students' morals and character. The selection of literacy reading materials needs to be adjusted to the stage of moral development of students so that the values contained in the reading can be understood and internalized optimally. This article aims to examine the criteria for literacy reading materials based on the moral development of elementary school students based on Banten Province folklore. The method used is a literature study by analyzing the theory of children's moral development, criteria for selecting literacy reading materials, and moral values contained in Banten folklore. The results of the study indicate that Banten Province folklore has great potential as literacy reading materials that are appropriate to the moral development of  elementary school students because they contain values of honesty, responsibility, hard work, courage, leadership, empathy, social concern, and religiosity. Thus, Banten folklore is relevant to be used as literacy reading materials that support character learning in elementary schools.

Najamudin Najamudin; Dwi Muliati; Anggun Duwi Wahyu Ziliwu; Feti Oktaviani; Mutiara Al-Nizar

2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The rapid spread of hoaxes and disinformation in the digital era poses serious challenges to social cohesion, societal stability, and the internalization of moral values, particularly within Muslim communities. The circulation of unverified information has the potential to trigger conflict, polarization, and a decline in public trust. This study aims to explore digital literacy as an ethical and religious instrument in actualizing the Islamic principle of amar ma’ruf nahi munkar in the contemporary digital sphere. Employing a qualitative library research approach, the study examines classical Islamic sources, including the Qur’an and Hadith, alongside contemporary literature on digital communication ethics and digital citizenship. The findings indicate that digital literacy from an Islamic perspective extends beyond technical competence in accessing and disseminating information; it represents a form of moral responsibility (amanah) grounded in honesty (ash-shidq), prudence, and accountability. Practices such as information verification (tabayyun), clarification, and corrective engagement in online spaces are concrete expressions of amar ma’ruf nahi munkar. Strengthening ethically grounded digital literacy is therefore essential for fostering a healthy, just, and civilized digital public sphere.  

Syamsul Bahri; Dio Manik; Ester Monica Bu’ulolo; Fadillah Fauziah Putri; Indi Azizah Nailah

Jurnal Motivasi Pendidikan dan Bahasa 2026 International Forum of Researchers and Lecturers

William Shakespeare’s Romeo and Juliet portrays deep reflections on human nature and moral values, emphasizing the importance of dignity, freedom, and emotional connection in human life. The tragedy explores the conflict between personal feelings and social constraints, revealing how human ideals often clash with rigid traditions and authority. Through the struggles of Romeo and Juliet, Shakespeare presents the essence of humanity love, empathy, and the pursuit of understanding amid division and hostility. This study aims to analyze the values of humanism in William Shakespeare’s tragedy Romeo and Juliet. The research focuses on how humanist ideals such as dignity, freedom, solidarity, and communicative rationality are reflected through the characters’ dialogues, decisions, and relationships. Using a qualitative descriptive method, the analysis applies Hardiman’s theory of humanism, supported by references from academic books and journals. The findings reveal six categories of humanism values: appreciating opinions (20%), cooperation (17%), sacrifice (23%), caring for others (13%), helping (13%), and solidarity (14%). Among these, sacrifice appears as the most dominant value, especially reflected in the willingness of Romeo and Juliet to risk everything for love and moral ideals. These findings indicate that Romeo and Juliet embodies humanist values that emphasize empathy, moral responsibility, and the importance of understanding in overcoming social barriers. Although the story ends in tragedy, the play highlights that love, empathy, and dialogue are essential for building a humane society. Therefore, Romeo and Juliet is not only a timeless love story but also a literary work that reflects enduring humanist ideals relevant to modern life.

Erlianda Cibro; Miftah Khairiyah SM; Ghasani Fathonia; Siti Maysarah

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

The issue of plastic waste is increasingly becoming an environmental concern, including in elementary schools, due to its non-biodegradable nature and its potential to cause environmental pollution if not properly managed. This activity aims to implement the Ecobrick method as an innovative solution for managing and utilizing plastic waste at SDN 054945 Desa Dogang, Gebang District, Langkat Regency. The method used is a descriptive qualitative approach involving 65 students from grades IV and V through a community service activity. The activity was carried out on July 17, 2024, through preparation, implementation, and evaluation stages, with data collection techniques including observation, documentation, and reflective discussion. The results show that the application of the Ecobrick method successfully increased students' understanding and awareness of the dangers of plastic waste and fostered an early environmental concern. Moreover, previously worthless plastic waste was processed into functional Ecobrick benches that can be utilized within the school environment. This activity also encouraged a sense of mutual cooperation, responsibility, and creativity among the students. Thus, the Ecobrick method has proven to be an effective alternative for plastic waste management and a contextual learning medium in creating an environmentally friendly school culture.

Asep Hermawan; Siti Rahma; Sodik Sodik; Yunia Nazwa; Asrori Mukhtarom

Jurnal Kemitraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Community service is one of the pillars of the Tri Dharma of Higher Education aimed at implementing academic knowledge in real community life. One form of educational community service is scientific writing training for students. This activity was motivated by the low ability of Madrasah Aliyah students to write scientific papers, particularly in understanding academic structure, scientific language, citation techniques, and reference writing. This community service activity aimed to improve the knowledge, skills, and academic attitudes of students at Madrasah Aliyah Nurul Falah Sangiang, Tangerang City, in writing scientific papers in accordance with academic standards. The method used was a participatory and educational approach through interactive lectures, discussions, and writing practice with mentoring. The results showed an improvement in students’ understanding of scientific writing concepts and structure, enhanced skills in developing outlines and introductory sections, and the growth of positive academic attitudes such as honesty and responsibility in academic writing. This activity contributes significantly to improving students’ academic literacy and supports the development of a sustainable academic culture within the madrasah environment.

Agustinus Abraham

This study analyzes the mangakkai’ ceremony in the Aluk To Dolo tradition in the villages of Suppiran, Mesakada, and Salisali (SMS), Toraja, as a rite of passage that has religious, symbolic, and social meanings. The study aims to explain the structure of the mangakkai’ ritual based on Victor Turner's theory of liminality and to examine its relevance to contemporary human relations. The method used is qualitative research with a literature study approach enriched by field interviews with Aluk To Dolo figures. The results of the study show that mangakkai’ consists of three main stages, namely pre-liminal (lao ma’tundan) as a phase of separation, liminal (passurusan and mata kandean) as a space for community formation, and post-liminal (ma’palulangngan) as reintegration and refinement of relations with Puang Matua. This rite not only guides the soul of the deceased to a transcendent destination, but also strengthens solidarity, mutual cooperation, and the transmission of values between generations. In a modern context marked by individualism and social fragmentation, mangakkai’ presents a model of relationships based on togetherness, empathy, and collective responsibility. Thus, this ritual has anthropological and ethical significance as a source of reflection for the formation of more humanistic and communal human relationships.

Budiyanto Budiyanto; Abdul Malik Mufty; Dian Rahadian

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Child violence cases in Jayapura City demonstrate a distinctive pattern of legal settlement characterised by the strong coexistence of customary law and the formal juvenile criminal justice system. While national legislation mandates diversion and restorative justice as primary mechanisms in handling children in conflict with the law, empirical findings reveal that most cases are resolved through indigenous customary forums known as para-para adat. This study aims to analyse the forms of settlement applied to child violence cases and to identify the constraints encountered in implementing both customary mechanisms and the formal juvenile justice system. The research employs a normative-empirical approach by combining statutory analysis with field data obtained from law enforcement institutions, legal aid organisations, and community respondents. The findings indicate that approximately ninety percent of cases between 2019 and 2024 were settled through customary mechanisms involving collective responsibility and the payment of customary fines as symbolic and material restoration. Diversion mechanisms under the formal system were rarely implemented. Although customary settlement is perceived as flexible, culturally legitimate, and socially restorative, several obstacles persist, including disagreement over compensation, inability to fulfil customary obligations, and limited awareness of restorative justice procedures. The study highlights the need to harmonise legal pluralism within child protection policies to ensure that customary practices align with the best interests of the child and national legal standards.

Alex Suhartanto; Weppy Susetiyo; M. Taufan Perdana Putra

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study examines the juridical aspects of guardianship applications by parents to obtain permission to sell a minor’s inherited land and analyzes the judicial considerations in Decision Number 199/Pdt.P/2025/PN Blt. The research employs an empirical juridical method with a sociological legal approach. Primary data were collected through interviews and case documents at the Blitar District Court, while secondary data consist of statutes, doctrine, and related literature. Qualitative-descriptive analysis was applied to interpret the findings. The study reveals that the guardianship application process involves both administrative and judicial stages. Judges scrutinize material evidence and the probity of sale objectives, weighing important principles such as utility, legal certainty, fairness, and justice. Guardians are granted limited authority to sell a minor’s property only if it can be proven to be in the child's best interest and legal protections are assured. Recommendations include strengthening post-decision monitoring, enhancing legal outreach, improving procedural transparency, and ensuring comprehensive implementation.

Rufaidah Mar’atusholihah

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infaq, and Sadaqah at BAZNAS Tegal Regency and to assess its level of compliance with the applicable standards. This research is motivated by the importance of transparency and accountability in the management of zakat funds as a form of responsibility to the public and stakeholders. The study employs a qualitative method with a descriptive approach through observation, interviews, and documentation studies of the institution’s financial statements. The results indicate that BAZNAS Tegal Regency has prepared its financial statements in accordance with the components required by PSAK 109, including the statement of financial position, statement of changes in funds, statement of changes in managed assets, statement of cash flows, and notes to the financial statements. In terms of distribution, presentation, and disclosure, the implementation of the standard has complied both formally and substantively. However, in the aspects of recognition and measurement, the implementation is not yet fully comprehensive, as there has been no realization of non-cash asset receipts and no impairment testing has been applied to non-cash assets. Overall, the implementation of PSAK 109 has been administratively well executed, but further strengthening is required in technical and procedural aspects to ensure more optimal, consistent, and comprehensive application in accordance with sharia accounting principles.

Welly Oktrisni

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Efforts to protect children in conflict with the law constitute a concrete manifestation of the state’s responsibility in implementing the principles of restorative justice. This study aims to comprehensively examine the implementation process of diversion at the Pengadilan Negeri Bukittinggi and to assess the extent to which its application achieves the primary objective of the juvenile criminal justice system, namely restoring the child’s social condition without emphasizing retribution. This research employs an empirical juridical approach by combining literature review and field research through interviews with judges, court clerks, and other relevant parties. The findings indicate that the implementation of diversion at the Pengadilan Negeri Bukittinggi has been carried out in accordance with Law Number 11 of 2012 concerning the Juvenile Criminal Justice System. The diversion process is conducted through deliberation involving the offender, the victim, their respective families, and supporting institutions under the guidance of a diversion facilitator. However, several challenges remain, including limited public understanding of the importance of restorative-based settlement, insufficient human resources with adequate competence in implementing diversion, and frequent failures in reaching agreements between offenders and victims. This study concludes that diversion in court proceedings is not merely a legal obligation but also an essential instrument in creating a more humane child-oriented justice system. Therefore, enhancing the competence of law enforcement officers and strengthening inter-agency coordination are necessary to support the sustainable success of diversion.

Fajar Sodik; Maurisa Zinira; Lilik Rochmad Nur Choliso; Salis Irvan Fuadi; Zaenal Sukawi +1 more

World Journal of Islamic Learning and Teaching 2026 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

This study aims to: 1) describe the classical interpretation of QS. An-Nisa' [4]:9, particularly the concept of protecting descendants (khaufu 'ala al-dzurriyah); 2) explain the moral message of QS. An-Nisa' [4]:9 regarding parental responsibility through Abdullah Saeed's contextual hermeneutical framework; 3) demonstrate how a reinterpretation of QS. An-Nisa' [4]:9 can provide a new, more positive, and more balanced perspective on the childfree phenomenon in contemporary society. This research adopts a qualitative method grounded in library research. The data sources include classical and contemporary tafsir works, the writings of Abdullah Saeed, thematic literature on family studies, and academic references discussing the modern emergence of the childfree phenomenon. The analysis applies a contextual hermeneutical approach that emphasizes reading the Qur'anic verse through its historical setting, universal moral values, and relevance to contemporary social realities. This approach enables an integrated understanding between the fundamental message of the verse and present-day ethical challenges. The findings reveal that classical interpretations of QS. An-Nisa' [4]:9 focuses on the protection of orphans and the obligation to prevent descendants from falling into states of weakness. The moral message of the verse, viewed through Abdullah Saeed's framework, directs attention to the heavy moral responsibility of raising children, which requires comprehensive readiness. The reinterpretation of the verse highlights that the childfree choice does not inherently conflict with Islamic values, as this decision may arise from moral responsibility to avoid producing descendants who may be at risk of weakness, as warned in the verse. This perspective encourages society to view childfree choices more positively and aligns them with the Qur'anic objective of safeguarding the well-being and strength of future generations.

Citra Agustina Br Tumorang; Puja Situmorang; Putri Dwita Br Siagian; Aprilidia Rojelita Siringoringo; Natalia E.Sihombing

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity was carried out in the Parbaba White Sand Beach tourist area, Samosir Regency, with the aim of improving environmental cleanliness while fostering student awareness of the importance of preserving tourist destinations. This program is the result of a collaboration between the internship students of the Samosir Regency Tourism Office and the students of the Real Work Lecture (KKN) of Gadjah Mada University. The method used is a participatory approach, where students are directly involved in beach cleaning and waste sorting activities. The team cleaned the beach area, collected garbage, and separated waste into two categories, namely organic and inorganic. The results of the activity showed an increase in beach cleanliness and an increase in student awareness of the importance of protecting the tourist environment. In addition, this activity strengthens cooperation, social responsibility, and collaboration skills between students. This service program is expected to be a model of sustainable environmental activities that can be applied in other tourist destinations, thereby supporting the development of environmentally friendly and sustainable tourism.

M. Yunasri Ridhoh; Nur Fadilah Ayu Sandira; Indri Iswardhani; Nulthazam Sarah; Sri Astuti Nasir

Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia 2026 Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

This community service program aimed to strengthen national insight and soft skills among ADik scholarship students through a participatory and reflective mentoring approach. Many students come from underdeveloped, frontier, and outermost regions with diverse socio-cultural backgrounds, requiring contextual guidance to internalize national values and develop essential interpersonal competencies. The program combined interactive socialization, group discussions, and value reflection activities to encourage active participation and personal engagement. The method emphasized dialogic learning rather than one-way lectures, allowing students to relate national values to their lived experiences. The findings revealed noticeable behavioral changes, including increased confidence in expressing opinions, stronger participation in discussions, improved communication skills, and heightened awareness of ethical conduct and financial responsibility as scholarship recipients. The emergence of several students as informal local leaders during discussions indicated early signs of social transformation at the individual level. This program demonstrates that reflective and participatory mentoring can effectively foster character building, leadership, and contextual national awareness among university students. The implications suggest that similar approaches can be adopted in student development programs to promote sustainable character formation, especially for students from diverse and remote regions.

Wiji Nur Eko Wahyu; Abdul Halim; Risnita Risnita

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

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.

Teuku Rahmat Azhar; Efendi Efendi; Muhammad Insa Ansari

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

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.