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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.

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.

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.

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.

mutia, Mutia; Nona Dince, Maria; Yecci Noeng, Amanda

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

Responsibility accounting is a management accounting system that emphasizes the distribution of authority and responsibility at each responsibility center to support the control and evaluation of organizational performance. There are five requirements for implementing responsibility accounting: organizational structure, budgeting, separation of controllable and uncontrollable costs, account code classification, and responsibility accounting reports. This study aims to understand the implementation of responsibility accounting in performance assessment at KSP Kopdit Hiro Heling. The method used in this study is qualitative descriptive, with data collection techniques through observation, interviews, and documentation. The results show that the implementation of responsibility accounting at KSP Kopdit Hiro Heling is still not effective based on the five indicators of responsibility accounting. This condition impacts the suboptimal performance assessment of responsibility centers.

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.

Dua Kleruk, Maria Yuniwati; Mitan, Wilhelmina; Maria Dilliana, Siktania

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

Savings and loan cooperatives play an important role in improving the economic welfare of their members. However, they frequently encounter the problem of non-performing loans (bad debt), which may threaten the institution’s financial stability. This study aims to examine the implementation of the joint liability system and and its contribution to shaping member’s behavior and achieving zero bad debt in the sudang sogor solot group at KSP Kopdit Sube Huter. A descriptive qualitative approach was employed using observation, interviews, and documentation collected during the internship period. The findings reveal that the joint liability system fosters discipline, responsibility, and solidarity among members through mutual supervision and shared accountability in loans and supports the achievement of zero bad debt. Therefore, the joint liability system serves not only as a financial risk management strategy but also as a social mechanism that strengthens member behavior and ensures the sustainability of the cooperative.

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.

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.

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.

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.        

Zul Khaidir Kadir; Nur Fadhilah Mappaselleng; Nadiah Khaeriah Kadir

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen legal awareness among Kodingareng fishers through community-based legal education tailored to their social characteristics and work structures. The program was implemented through initial mapping, participant segmentation based on local fishing typologies—papekang, papattek, and pagae—and dialogical legal education linked directly to everyday fishing practices. The educational content focused on clarifying categories of prohibited acts, legal consequences, and individual responsibility within both independent fishing and vessel-based collective work. The results indicate an improvement in participants’ ability to articulate legal boundaries, assess legal risks based on specific actions, and understand the relationship between legal compliance, resource sustainability, and household livelihood stability. Although economic pressure, long working hours, and patron–client relations remain significant constraints on rapid behavioral change, the enhancement of legal awareness represents a meaningful outcome within the framework of community service. The findings suggest that community-based legal education can function as an effective preventive strategy against fishing-related crimes and provide a foundation for sustained legal empowerment initiatives in small island communities.

Zul Khaidir Kadir; Nur Fadhilah Mappaselleng; Nadiah Khaeriah Kadir

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen legal awareness among Kodingareng fishers through community-based legal education tailored to their social characteristics and work structures. The program was implemented through initial mapping, participant segmentation based on local fishing typologies—papekang, papattek, and pagae—and dialogical legal education linked directly to everyday fishing practices. The educational content focused on clarifying categories of prohibited acts, legal consequences, and individual responsibility within both independent fishing and vessel-based collective work. The results indicate an improvement in participants’ ability to articulate legal boundaries, assess legal risks based on specific actions, and understand the relationship between legal compliance, resource sustainability, and household livelihood stability. Although economic pressure, long working hours, and patron–client relations remain significant constraints on rapid behavioral change, the enhancement of legal awareness represents a meaningful outcome within the framework of community service. The findings suggest that community-based legal education can function as an effective preventive strategy against fishing-related crimes and provide a foundation for sustained legal empowerment initiatives in small island communities.

Ahmad Hilmy Mochayar; Wahyu Kholis Prihantoro; M. Abdul Fattah; Aisyah Luthfiana; Nur Arfizza Ilyana +2 more

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

Evaluation of Islamic Religious Education (PAI) learning plays a strategic role in assessing the achievement of educational goals while supporting the character development of students. The evaluation process not only considers cognitive aspects but also includes affective and psychomotor aspects, such as the appreciation of religious values, noble morals, and the ability to perform religious services. This study aims to describe the relationship between the scope of PAI evaluation and the process of character development of students. The method used is a descriptive qualitative approach, with the research location at SDN Ngebel, Kasihan, Bantul. The research subjects included PAI teachers, students in grades I, V, and VI, and several parents. Data were collected through interviews with teachers, students, and guardians, observations of learning activities and religious practices, and documentation, including records of grades and religious activity agendas. Using the Miles and Huberman interactive model, data analysis included the stages of presentation, reduction, and drawing conclusions. Triangulation methods and sources ensured the validity of the data. The results showed that the implementation of a comprehensive PAI evaluation, which included academic assessment, religious practices, and moral behavior, had a significant impact on the development of student character. This is especially true in terms of religiosity, discipline, and responsibility. Therefore, the broader and more integrated the scope of Islamic Religious Education (PAI) evaluation, the greater its contribution to the overall character formation of students.

Abednego Satrio Nugroho Purba; Cecep Suhardiman

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

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.

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

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

Corruption is a serious problem that leads to declining public trust, weakened governance, and hindered national development. Beyond economic losses, corruption also erodes moral values, ethics, and social justice within society. Therefore, corruption prevention efforts must be carried out systematically and sustainably, one of which is through the internalization of anti-corruption values at an early stage, particularly among students as future generations. This community service activity aimed to instill values of integrity, honesty, responsibility, and public ethics among students through the Anti-Corruption Generation Interactive Seminar, conducted in commemoration of International Anti-Corruption Day 2025. The activity involved approximately 150 junior and senior high school students in Makassar. The method employed was an interactive seminar implemented through material presentations and discussions between speakers and participants. The seminar materials emphasized an understanding of the dangers of corruption, its impacts on national and social life, and the strategic role of students in fostering an anti-corruption culture within schools and the wider community. The evaluation of the activity was conducted through observation of participant engagement and responses during the seminar. The results indicated an increase in students’ understanding and awareness of anti-corruption values, as well as the importance of integrity-oriented behavior in everyday life. This activity demonstrates that interactive seminars can serve as an effective approach to supporting students’ character development and strengthening preventive efforts against corruption.