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The principle of profit sharing based on the concept of risk-sharing offers an alternative approach that is in line with sharia values, in contrast to the conventional interest system. This mechanism is implemented through instruments such as mudharabah and musharakah that support the financing of productive projects. However, its implementation faces challenges related to income fluctuations that can affect the stability of Islamic financial institutions. This research highlights the importance of innovation to increase the effectiveness of sharia monetary policy for inclusive and sustainable economic growth.

The Sharia Supervisory Board (SSB) holds a pivotal role in ensuring Islamic financial institutions operate in full compliance with Sharia principles. Its responsibilities include issuing fatwas, overseeing daily operations, and ensuring the integrity of financial products and services offered by these institutions. The SSB’s role is critical in maintaining public trust and aligning financial practices with Islamic values. However, significant challenges arise, such as the increasing complexity of financial instruments, rapid technological advancements, and varying interpretations of Sharia principles across jurisdictions. Moreover, public awareness of Islamic finance remains low, and the risk of conflicts of interest in SSB oversight persists. To overcome these challenges, the SSB must strengthen its expertise through continuous education, collaborate with scholars and regulators, and actively engage in public literacy initiatives. Harmonization of Sharia standards at a global level is also essential to navigate the interconnected nature of modern finance. The SSB’s success in addressing these challenges ensures the sustainability of Islamic financial systems while fostering ethical and equitable economic growth.

  This study aims to analyze the role of business incubators in State Vocational High Schools (SMKN) in building student business start-ups in Mojokerto Regency. Business incubators in SMKN have great potential to encourage the development of students' entrepreneurial skills through training, mentoring, and access to business resources. The research approach used is qualitative with a case study method, involving the principal, incubator manager, entrepreneurship teacher, and students as research subjects. Data collection techniques were carried out through in-depth interviews, observation, and documentation. The results of the study indicate that business incubators in SMKN act as the main facilitators in improving students' skills and motivation to start a business. Supporting factors for the success of the program include school support, cooperation with the business world, and adequate facilities. However, several challenges were also identified, such as limited funds, human resources, and low student participation. However, the existence of business incubators has had a positive impact on students' readiness to establish start-ups, as seen from the success of several students in developing independent businesses. This study concludes that optimizing business incubator programs requires increased financial support, strengthening partnerships with the industrial world, and integrating practice-based entrepreneurship curriculum. The recommendations of this study are expected to be a reference for SMKN managers and other stakeholders to improve the effectiveness of business incubator programs in producing a competent generation of young entrepreneurs.    

Construction management is vital for coordinating and overseeing projects to ensure alignment with planned objectives. Factors such as time, cost, and quality demand strict control, as discrepancies between initial plans and actual execution can cause significant challenges. In ship construction, delays in material execution and delivery are frequent bottlenecks, leading to schedule disruptions and negatively affecting project outcomes. Addressing these issues requires effective management and robust risk mitigation strategies. This study proposes a web-based ship construction project monitoring system using the Laravel framework and MySQL database. The system is developed using Extreme Programming (XP), an agile methodology that emphasizes iterative improvement, stakeholder collaboration, and adaptability. XP practices, including test-driven development, pair programming, and continuous integration, ensure the system is reliable, adaptive, and responsive to evolving user needs. Frequent stakeholder feedback and incremental development cycles enable the system to tackle dynamic challenges, optimize resource utilization, and ensure timely project delivery. By incorporating XP principles, this study demonstrates the potential of agile methodologies to enhance construction project management. The resulting system provides a flexible and efficient solution for mitigating delays and improving the overall success of ship construction projects.

Building maritime regional resilience in Indonesia's border areas is a crucial aspect in maintaining national sovereignty and security. Against the background of the potential threats faced, this strategy aims to strengthen Indonesia's position as a maritime country. Implementation of a total war strategy in peacetime emphasizes the mobilization of national resources, improving infrastructure and strengthening international cooperation, apart from that through modernizing the main weapons system (alutsista) so that maritime resilience can be significantly improved. The method used in writing this journal uses a qualitative method with a descriptive analysis approach, which aims to interpret existing phenomena. Writing this journal also highlights the important role of society in maintaining maritime security and the need for a sustainable approach in managing marine resources. It is hoped that the results of this development will create sustainable stability and security in border areas and can support Indonesia's vision as the world's maritime axis.    

This study discusses the role of social media in enhancing brand awareness among Generation Z (Gen Z), a group known for their digital savvy and high reliance on technology. Gen Z, born between 1997 and 2012, are highly connected consumers on social media platforms such as Instagram, TikTok , and YouTube . Social media has become a major channel for building and increasing brand awareness due to its ability to reach a wide audience , interact directly, and provide a personalized experience. Through a literature review, this article identifies factors that influence the effectiveness of social media in increasing brand awareness. awareness , including choosing the right platform, relevant and engaging content, and user engagement. In addition, the study also discusses the challenges that brands face in building awareness among Gen Z, such as information overload and the tendency of audiences to be more critical of advertising. The results of this review can provide insights for marketers in designing more effective social media strategies for the younger generation and help brands stay relevant in an increasingly competitive market.

This paper examines the practices of financial reporting within corporations. Through meticulous preparation of records, bookkeeping, and detailed reporting of business activities, management can effectively oversee business developments. In this context, financial reports serve as a crucial tool for evaluating and monitoring a company’s financial performance over a specific period, particularly when employing a decision-usefulness approach. To fully grasp this concept, it is essential to explore other relevant economic and financial theories. For accountants, understanding how to enhance the utility of financial statements and the concept of "usefulness" is paramount. Moreover, providing a clear and comprehensive explanation of financial information is necessary. Theories related to decision-making and investment further support a deeper understanding of the principles underlying financial reporting practices.

This study aims to examine how the law of fulfilling maintenance for long-distance couples, both material and spiritual, is viewed in Koncer Kidul Village, Tenggarang Subdistrict, Bondowoso Regency, from the perspective of the Syafi’i school of thought. The methodology used is qualitative with a case study approach, where data was collected through in-depth interviews, field observations, and documentation studies. The research results indicate several legal considerations regarding the fulfillment of maintenance for long-distance couples in the village, influenced by factors such as needs and existing debts. It is hoped that this research can serve as a consideration for the community to carefully think about engaging in long-distance relationships.   Keywords: , , Maintenance Fulfillment, Long-Distance Couples

This study aims to examine the review of military law for cases of desertion committed by TNI members in the unit. Military law review in criminal cases at Ajendam XVIII/Kasuari in 2018 committed by one of its members. We know that as stipulated in the TNI Law, every member of the TNI has an obligation to submit to official matters. When not complying with these regulations, there will be legal consequences for this. The method of data collection is carried out by means of literacy studies and laws and regulations and conducting qualitative descriptive data analysis to find out how the legal review of criminal cases of desertion of TNI members in a case study at Ajendam XVIII / Kasuari.

Optimizing the distribution of State Revenue and Expenditure Budget (APBN) funds to autonomous regions is a strategic step to accelerate equitable development, improve public services, and encourage regional independence. Fund transfers such as the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH) play a central role in supporting infrastructure development and developing local potential. However, the implementation of fund distribution faces challenges such as imbalances in allocation between regions, low planning accuracy, and weak synergy between central and regional governments. This research uses normative legal methods to analyze regulations and fund management strategies, with case studies of regions that have successfully utilized APBN funds. The study highlights the critical role of efficiency, transparency, and effective supervision.

In writing this journal, I as the writer want to describe and present topics regarding issues that are often hot and often become conflicts in our country, the Republic of Indonesia, regarding the border area at the tip of the northern region of Indonesia or what is widely known to the general public is called "Indonesia's outermost islands" or what many of us know as Natuna Island, which is directly adjacent to neighboring countries and directly borders the South China Sea, this is also what often triggers conflicts over state regulations over maritime territories. As an example, we most often know about the number of fishermen from neighboring countries such as Vietnam, the Philippines and Myanmar who smuggle into the seas of the Republic of Indonesia illegally and without official permission and then take the wealth and marine products that Indonesia itself owns. This also causes things such as smuggling of goods and prohibited items to pass through urgent areas such as Natuna Island. The purpose of writing this journal is to describe the steps and efforts taken by the Indonesian state to defend and protect its territorial sovereignty and rights as they should. Based on several articles and news circulating in the Indonesian mass media regarding conflicts and problems that often occur and the most hot news is regarding Indonesia's sea which is considered strategic and has several times wanted to be claimed by neighboring countries.

Inheritance law in Indonesia has three directions, namely customary law, civil law and Islamic law. This journal article discusses one of the inheritance laws, namely customary inheritance law. The writing of this journal article aims to examine how the protection and process of obtaining inheritance rights for women in Balinese Hindu customary society, which adheres to the patrilineal system. The research method used is a normative legal research method with two approaches, namely a statutory approach and a conceptual approach. Data collection uses doctrinal which is by examining, analyzing and identifying knowledge contained in reading sources in the form of reference books, journals or previous research as research support. Based on the results of the study, it shows that under customary inheritance law, women are generally not entitled to inherit property, but only enjoy the inheritance of parents or husbands. However, they can obtain inheritance rights through grants, marital gifts (jiwa dana), or changing their status to male (sentana rajeg).

Natuna waters are the most vulnerable area to illegal fishing because there is abundant potential for fishery resources. It was recorded that from May to December 2016, there were 280 foreign vessels in Natuna waters, which resulted in economic losses of 2.98 trillion Rupiah. This study aims to examine and assess the policies and actions that the Indonesian government has implemented in overcoming illegal fishing activities in the area. The results of this study are that the Natuna Waters Area is part of the Indonesian Archipelago Sea Lane (ALKI) and functions as a global waterway. The Natuna Waters Area borders with neighboring countries and is connected to open waters, making it vulnerable to illegal fishing activities. The Indonesian government's strategy in dealing with cases of unlawful fishing in Natuna waters effectively increases the protection of state sovereignty and marine resources through policies such as sinking ships and maritime diplomacy. However, this implementation policy overcomes obstacles in the form of intimidation from other countries, such as China, and weaknesses in supervision and coordination between domestic institutions, which can affect microorganisms in fisheries management and maritime security in the area.

The emergence of the resistance movement, of course, because there are factors that influence it. The birth of DI/TII in Aceh was caused by the central government's policy to merge Aceh province into North Sumatra province on August 8, 1950. This paper will explain the application of emergency military law. Specifically during the conflict that occurred in the Aceh region which led to the formation of the Free Aceh Movement from 1976 to 2005. By using normative legal research methods. The trigger for the proclamation of Aceh's independence was the exploitation of Aceh's natural resources during the Soeharto era, where petroleum and natural gas were managed by Exxon Mobil Oil Indonesia which caused regional sentiment, that all Aceh's wealth was sent to Jakarta, even Hasan Tiro once said Aceh should have the advantage of its natural resources like Brunei Darussalam. The Presidential Decree (Keppres) to launch a massive military operation in Aceh had been drafted long before, after cabinet meetings held at the Palace, as well as through the deliberations of the people's representatives in Senayan, Jakarta in early 2003. The aim was to crush the Free Aceh Movement (GAM). The Helsinki MOU is one of the negotiations carried out between the Government of the Republic of Indonesia and the Free Aceh Movement held in Helsinki, Finland, August 15, 2005 creating a new system and method of relations between the central government and the Aceh government, which is fully supported by the international community.  

Visum et repertum is a statement made by a forensic doctor at the written request of an investigator for the purposes of proof in a criminal act, one of which is the crime of murder. Visum et repertum is used as a substitute for the corpse of a crime victim who cannot possibly be presented in court, so it plays a very important role in revealing the identity, time and cause of death.  This research aims to explain the urgency of the post mortem et repertum in proving the crime of murder so that the resolution of the case becomes clear and clear. The approach method used is normative juridical which is an approach carried out based on the main legal material by examining theories, concepts, legal principles and statutory regulations and by using one of the Marsinah cases as a benchmark for the urgency of post mortem. et repert. The results of the research show that post mortem et repertum has an important role in proving the crime of murder, namely that it can help provide clues to the identity, time and cause of death of the murder victim.

This study aims to analyze the comparison between the curriculum of Madrasah Ibtidaiyah (MI) and Elementary Schools (SD) in shaping students' religious character. A qualitative approach with a descriptive method was employed to explore in depth the differences and similarities of the two curricula, particularly in the aspects of religious values integrated into the learning process. Data were collected through in-depth interviews, observations, and curriculum document analysis from several MIs and SDs in Banjarmasin.The findings reveal that the MI curriculum focuses more on strengthening Islamic education through specialized subjects such as Al-Qur'an, Hadith, Fiqh, and Akhlak, as well as integrating religious values into general subjects. Meanwhile, the SD curriculum positions Islamic education as part of the subject "Religious Education and Character Building," which has a more limited portion compared to MI. However, SD excels in implementing thematic approaches that connect moral values with everyday life contexts.This study concludes that the MI curriculum is more effective in deeply cultivating religious character, while the SD curriculum tends to reinforce moral values within a more universal framework. These findings are expected to serve as an evaluation resource for education policymakers to enhance the integration of religious values holistically in both types of educational institutions.

School libraries have a strategic role in supporting the teaching and learning process, but the manual management system is a major obstacle in service. This research aims to design a web-based library information system to improve the efficiency and quality of services at SD Darul Ulum, Kisaran District. The research method used is a qualitative method with observation and survey techniques to collect data. The results showed that the web-based information system developed was able to transform the manual process into a more effective digital system, with the main features including membership management, digital book catalog, loan and return system, and report management. The system provides easy access to information, improves data accuracy, speeds up the administration process, and reduces the risk of losing documents. The implementation of a web-based library information system is proven to significantly improve the quality of school library services.  

The rapid advancement of technology has made artificial intelligence (AI), particularly generative chatbots, an integral part of everyday life. These chatbots, powered by Natural Language Processing (NLP) and deep learning technologies, are widely used in various fields such as customer service, education, and entertainment. However, the increasing prevalence of such technologies brings forth important philosophical concerns, particularly in the realm of axiology—the branch of philosophy that deals with the nature of values, including the practical and ethical implications of knowledge and technology. This study investigates the practical benefits and ethical responsibilities associated with generative chatbots, using ChatGPT as a case study. The research examines whether ChatGPT adheres to the axiological principles of science, specifically its usefulness in enhancing human life and its ethical responsibilities. Through a qualitative content analysis, this research evaluates the responses of ChatGPT to a series of questions based on the axiological framework outlined by Sumantri. The study focuses on two main aspects of science's axiological evaluation: the practical benefits of science and technology, and the ethical responsibilities tied to their application. The findings indicate that ChatGPT is capable of providing useful insights that contribute to human understanding, improve quality of life, simplify complex tasks, and offer solutions to various problems. However, the ethical considerations of AI technology, such as fairness, transparency, and accountability, remain a crucial area of concern. This research highlights the importance of balancing technological progress with ethical responsibility, emphasizing that AI systems like ChatGPT must be developed and applied in ways that align with human values to ensure their positive impact on society.

This study analyzes demographic data from regencies/cities in Central Kalimantan Province, including population, population growth rate, population percentage, population density per km², and sex ratio. The results of the analysis show significant differences between regencies/cities, with population growth rates ranging from 0.98% to 1.97% per year. The highest population density was recorded in East Barito, while Lamandau had the lowest density. The sex ratio tends to show a male dominance, with Lamandau having the highest ratio. These findings provide an overview of the challenges and opportunities in development planning, as well as the need to design policies that are in accordance with the demographic characteristics of each region. A deeper understanding of this data is expected to support more effective policies in population management and development in Central Kalimantan.

This study aims to analyze the business development strategy implemented by the furniture industry community in Probolinggo using the balanced scorecard (BSC) method. The method used in this study is a qualitative descriptive analysis method by conducting interviews, observations, and data documentation in collecting the necessary data. Interviews were conducted on 12 informants consisting of 5 informants from business owners in Jorongan Village, Probolinggo, 3 informants from employees, and 4 from consumers. The results of the study based on the Balanced Scorecard through 4 measurement perspectives show that the financial perspective has decreased in ROI, current ratio , and operating ratio. The growth and learning perspective lacks training for employees and does not utilize technology in the form of social media in its marketing process. The company's readiness in implementing BSC must pay attention to the implementation of a BSC-based performance measurement system by first evaluating the suitability of the characteristics and readiness of the company in implementing BSC. Things that must be prepared are evaluating performance so that it can reflect activities in the company in accordance with the vision, mission, strategy, and objectives that have been set.