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Evelyne Alifia Sekarputri; Kokom Komariah; Efi Fadillah

Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

The role of the Director of Photography (DoP) is fundamental in translating narrative concepts into visual language within audio-visual productions. This study examines the implementation of cinematographic techniques applied by the DoP in producing the human interest video feature "Porter: Ketidakpastian yang Dikerjakan" (Porter: Uncertainty at Work). The feature documents the daily lives of porters at Bandung Station, shedding light on the occupational uncertainty they face as informal sector workers. The research employs a qualitative descriptive method with a production-based approach, analyzing four key cinematographic elements: type of shot (long shot, medium shot, close up), camera angle (eye level, high angle, low angle), camera movement (panning, tilting, tracking shot, static shot), and framing (rule of thirds, balanced composition). Findings indicate that each technique was applied with deliberate intention to reinforce the narrative, emotional depth, and thematic meaning of the work. Long shots established the station environment as a dynamic, unpredictable workspace; medium shots captured the psychological nuance of waiting and uncertainty; close ups revealed intimate emotional detail; and varied camera angles constructed the power dynamics between porters and their environment. Camera movements supported visual continuity and audience engagement, while framing principles ensured compositional coherence throughout. The study contributes practical insights into the role of cinematography in non-fiction storytelling, particularly in conveying the lived realities of marginalized workers.

Sudjai Sudjai; Didit Darmawan; Muhammad Zufar Afifudin; Gusti Ananda Syalum Saputra; Triyono Meidi Rahman +1 more

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

The concept of force majeure is essential in business agreements in Indonesia, as it regulates the release of contractual obligations that cannot be fulfilled due to events beyond their control such as natural disasters, pandemics, conflicts, or government policies. This study examines force majeure clauses in business agreements in Indonesia from a normative juridical perspective, focusing on the legal framework, its application practices, and its legal implications for contractual certainty. Using normative juridical qualitative methods, data were analyzed from the Civil Code (KUHPerdata) Articles 1244–1245 and 1444–1445, legal doctrine, and literature. The results of the study underlined that the force majeure clause has a strong legal basis in the Civil Code, which exempts the affected party from the obligation of compensation if the failure to perform the obligation is caused by events beyond his control. The application of this clause in the contract allows for the revision, postponement, or termination of a temporary contract, thereby guaranteeing legal certainty and protecting the principles of good faith and contractual fairness. In addition, the formulation of detailed clauses in the contract is crucial to prevent potential legal disputes down the road and ensure fair protection for all parties involved in the business agreement.

Nabiilatun Najmah

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

The phenomenon of the “Sandwich Generation” (SG) in Indonesia, where individuals of productive age (30-40 years old) bear a double financial burden—supporting the needs of their children and immediate family (furu') while also supporting their elderly parents (ushul)—has become a widespread social and financial challenge. This pressure, exacerbated by inadequate income and low financial literacy, forces 94% of SG respondents to set aside their personal interests. This dilemma calls for a clear Sharia analysis of the priority scale of financial support. This article aims to analyze the SG maintenance dilemma through the Qawa'id Fiqhiyyah (Fiqh Principles) framework to establish a hierarchy of financial obligations. The two main principles used are Al-Farḍu afḍalu mina an-Nafli (Absolute Obligation takes precedence over Sunnah) and Al-Wājib lā yutrak illā liwājibin (An Obligation cannot be abandoned except for another Obligation). Fiqh analysis shows that the resolution of priority conflicts is based on the classification of the legal status of the recipient of alms, distinguishing between absolute obligations (Adami rights, contractual) and conditional obligations (wajib zhanni, Allah's rights). Key findings establish Sharia priorities in conditions of limitation: Self, Wife and Children (Absolute Obligations), Parents (Conditional Obligations), Siblings/Relatives (Sunnah/Nafl). This priority is established to protect the nuclear family unit as the foundation of society, in line with Maqāṣid ash-Sharīʿah (Sharia Objectives).

Aripin Marpaung

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

This study stems from a classic question in the study of political hadith regarding leadership, specifically the hadith "The Imams are from Quraysh," which is often understood textually as requiring leaders to be from the Quraysh tribe. This kind of understanding often stops at the normative and historical level, without considering the socio-political context of modern society, which is fundamentally different from the early Islamic era. As a result, a gap emerged between the moral message of the hadith and the reality of the leadership system in democratic countries like Indonesia. This research aims to reanalyse the meaning of hadiths about Quraysh and non-Quraysh leadership, and to trace their relevance to the concept of state leadership in the Indonesian constitutional system, placing Islamic political theory and modern leadership theory on an equal footing (theory = theory). This research employs a qualitative approach based on library research, with the primary sources being political hadiths and classical references such as al-Ahkam al-Sulthaniyyah by al-Mawardi, supplemented by contemporary literature on the modern Indonesian government system. The analysis was conducted using comparative methods and content analysis to explore the commonalities and differences between the concept of Imamah in Islam and leadership in modern democratic systems. The research findings indicate that the hadith about Quraysh leadership cannot be understood rigidly as a limitation of lineage, but rather as an ethical guideline emphasising the principles of justice, trust, responsibility, and public interest. The ethical values in the hadith align with the basic principles of the presidential system in Indonesia, such as public accountability, limitation of power, and popular sovereignty, as regulated in the 1945 Constitution. Despite challenges such as corruption, the politicisation of religion, and weak leadership morality, the values of the hadith remain relevant if translated into public norms and modern governance practices. This research confirms that leadership in Islam and Indonesian democracy can complement each other, with Islam providing a moral and spiritual foundation, while democracy offers the legal and political structure to realise it.

Rahny Clarissa Pudja Irvania; Sri Kamariyah; Zaenal Fatah

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to evaluate the quality of Trans Semanggi Suroboyo public transportation services with the support of the GoBis application system as a form of digital-based public service innovation in the city of Surabaya. The research method used is qualitative descriptive with the SERVQUAL (tangible, reliability, responsiveness, assurance, empathy) theoretical approach. The data used includes secondary data from the Surabaya Transportation Office, with the number of GoBis users reaching 327,018 people, GoBis balance users 42,833 people, and saving ticket users 2,095 people. The results of the study show that the tangible and reliability dimensions are relatively good, shown through modern fleet conditions and fairly consistent departure schedules. However, in the dimensions of responsiveness, assurance, and empathy, there are still obstacles related to the speed of response of digital systems, transaction security, and limitations of users' digital literacy. The utilization of GoBis' digital transaction feature is still low compared to the total number of application users. This study concludes that the success of Trans Semanggi Suroboyo is highly dependent on the integration between the quality of physical services and the effectiveness of the digital system. It is necessary to strengthen technological infrastructure, improve data security, and digital education for the public so that the quality of smart transportation in the city of Surabaya can run optimally and sustainably according to the principles of smart mobility.

Agus Rustama; Adhira Halim Ashari; Viola Zabrina Febriyanti; Febi Liontin; Naufalian Hafidz

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

State institutions play a primary role in governing and exercising power within a country. Indonesia, as a unitary state with a republican system, regulates the state's institutional structure through the 1945 Constitution, which serves as the supreme legal basis and guideline for state administration. The function of state institutions is to ensure that all aspects of government are implemented in accordance with the principles of law, justice, and public welfare. The state is not only considered a legal entity but also a social entity with specific functions and logic. The state's objectives are directed at balancing government power and citizen rights and accommodating the interests of individuals and the wider community. Following the amendments to the 1945 Constitution, Indonesia's institutional system underwent significant changes with the establishment of independent institutions that strengthen democracy, transparency, and accountability. Understanding the state's foundations, the requirements for formation, the form and system of government, and the relationships between institutions is crucial for maintaining Indonesia's constitutional order. Furthermore, public respect for state symbols and institutions contributes to strengthening unity and political stability, and realizing the ideals of a sovereign and prosperous nation.

Reski Tandi Allo; Windi Atria Lewa; Neli Dawenan; Resviana Palungan; Asnifia Tampang

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Faith education for children in contemporary Christian families is experiencing a crisis as many parents completely hand over the responsibility of faith education to schools and churches. This study aims to analyze the principles of faith education in Deuteronomy 6:4-9 and formulate strategic roles for Christian Religious Education teachers in empowering parents to implement faith education at home. The research method used is qualitative with a library research approach and hermeneutical analysis of Deuteronomy 6:4-9. The results show that Deuteronomy 6:4-9 emphasizes the importance of parental role modeling, repetitive teaching, integration of faith in daily life, and creation of a faith-rich home environment. Christian Religious Education teachers play a strategic role in empowering parents through theological training, provision of practical materials, continuous mentoring, partnership with churches, and exemplary living. Collaboration between Christian Religious Education teachers and families is essential to build a holistic faith education ecosystem so that children grow with a strong faith foundation from home.

Muhammad Riadi Setiawan; Dendi Marcello

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Banks are financial institutions that play a very important role in the economy and continue to innovate by developing various new forms and services. Spin-offs of Sharia Business Units (UUS) are a new method in the world of Islamic banking with the aim of becoming independent Islamic banks in conducting business activities based on sharia principles. The spin-off of the SBU is one of the main focuses of Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector. Furthermore, referring to the provisions in Financial Services Authority Regulation Number 12 of 2023 concerning Sharia Business Units, conventional banks can carry out banking activities in accordance with sharia principles by being required to open an SBU. This shows that the UUS is a unit that remains part of the conventional bank, and the provisions governing its activities, even though they are carried out by conventional banks, must still follow sharia principles, including prohibiting interest-based transactions. This study shows that spin-offs of UUS have great potential to drive the growth of Islamic banking. A spin-off is a company's decision to restructure, which has various legal implications. Although spin-offs of Islamic banks have the potential to improve the performance of Islamic banking, government policies that require spin-offs without considering the specific context of each bank can hinder the development of this sector. The implementation of mandatory spin-off policies needs to be balanced with more comprehensive government policy support.

Faiqotul, Fina; Sidi Ahyar Wiraguna

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

The enforcement of civil court judgments in Indonesia frequently encounters obstacles due to parties’ bad faith conduct, such as covert asset transfers or groundless resistance to execution. Although the principle of good faith is a foundational tenet in civil law, its application in the enforcement phase remains inconsistent. This study examines the concept and legal status of the good faith principle in Indonesian positive law concerning civil judgment enforcement and analyzes the legal consequences of its violation. A normative juridical method is employed, utilizing library-based research on primary and secondary legal sources. The findings reveal that while good faith is recognized in substantive civil law, it has not been explicitly incorporated into civil procedural law. Consequently, bad faith actions during enforcement rarely incur clear procedural sanctions. Theoretically, this underscores the need to integrate ethical principles into civil procedure doctrine; practically, it calls for regulatory reforms to embed good faith as a binding procedural obligation in judgment enforcement.

Melia Lau; Suyato Oei; Sugiarto, Sugiarto; Parningotan Malau

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

This study delves into the philosophical foundations of natural law, contrasting the irrational theories of Thomas Aquinas with the rational perspectives of Hugo Grotius and Immanuel Kant, examining their relevance within Indonesia’s deeply religious and pluralistic context. Aquinas argues that natural law is divinely ordained and serves as a universal moral guide, where law and morality are intrinsically linked. On the other hand, Grotius proposes that while natural law originates from divine will, human reason enables individuals to comprehend it, even without divine revelation. Kant’s philosophy shifts the focus to moral autonomy and the freedom of individuals, emphasizing that legitimate law must be based on principles of universal morality that respect human dignity. In the context of Indonesia, with its diverse religious landscape, integrating these philosophical ideas provides a balanced approach to the interaction between secular law, religious teachings, and moral values. The research adopts a juridical-normative methodology with a conceptual and legislative approach, analyzing secondary legal sources to explore how natural law influences Indonesia's legal system. The findings indicate that while Indonesia's legal system primarily follows positive law, it would benefit from incorporating the moral and spiritual aspects derived from natural law theory. The study concludes that Indonesia’s legal system can achieve a more substantive form of justice by integrating the principles of Aquinas, Grotius, and Kant, thus ensuring a more harmonious blend of legal certainty, moral integrity, and religious principles in the country’s laws.  

Pramai Sheila Eka Khoireina; Pramesti Listanto; Liss Dyah Dewi Arini

Jurnal Inovasi Riset Ilmu Kesehatan 2026 Pusat Riset dan Inovasi Nasional

The development of molecular biology has significantly transformed clinical laboratory diagnostics, particularly through DNA analysis. One of the most widely used techniques is the Polymerase Chain Reaction (PCR), a DNA amplification method capable of rapidly, sensitively, and accurately multiplying specific genetic fragments. PCR has become an essential diagnostic tool for detecting infectious, genetic, and malignant diseases, even at early stages when the amount of target DNA is minimal. This article aims to analyze the role of PCR in DNA analysis as a diagnostic tool in clinical laboratories, including its working principles, advantages, and relevance in modern clinical practice. This study employs a literature review approach by examining various scientific sources such as international journals and molecular biology textbooks. The findings indicate that PCR offers high sensitivity and specificity compared to conventional methods, thereby improving diagnostic accuracy and accelerating appropriate therapeutic decisions. Therefore, PCR represents a crucial innovation in clinical laboratory diagnostics that significantly contributes to improving healthcare quality.

Rahmansyah Rahmansyah; Nurul Hak; Rahmat Putra Hasibuan

Jurnal Pengabdian Kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

The development of Islamic finance in Indonesia shown significant growth as alternative financial system based Islamic principles. Data from Bank Syariah Indonesia (BSI) shows the number of Hajj savings accounts reached 5.5 million accounts as of November 2024 and increased to 6.33 million in July 2025. This growth reflects the high level of public enthusiasm in preparing for Hajj funds early on through Islamic financial institutions. In various regions of South Sumatra, BSI has become one of the institutions widely used by the public to open Hajj savings accounts due to its service network and ease of access. The village of Pagar Banyu has great potential for increasing the use of Sharia-based Hajj savings, particularly through the dissemination of information about BSI products. Through appropriate outreach activities, the public can understand wadiah contracts, the benefits of hajj savings, and the process of opening an account and registering for a hajj quota. In this context, Bank Syariah Indonesia (BSI) plays an important role as it is one of the largest Islamic banks. The target audience for this outreach activity is the general public in Pagar Banyu Village, Pagaralam City, South Sumatra Province. This study aims to improve Islamic financial literacy among people Pagar Banyu Village, particularly regarding Hajj savings at BSI, by providing practical understanding of how to open a Hajj savings account, requirements, procedures, and benefits, and encouraging community to start planning for pilgrimage by saving gradually and building awareness of importance of managing finances in accordance with Islamic principles.

Amir Mirdad; Yurna Yurna; Hoerul Khusban; E. Komarudin; Muhamad Atep Saepul Rahman

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

Islamic education in the global era faces various complex problems and challenges, ranging from conventional teaching methods, varying teacher quality, to curriculum unpreparedness in addressing social and technological dynamics. The globalization of information and culture also significantly influences students’ behavior and identity, requiring digital literacy, critical cultural awareness, and resilience in religious values to remain aligned with Islamic principles. This study employs a library research approach with a descriptive qualitative method, analyzing various books and scientific journals related to Islamic education in the global era. The findings indicate that the problems of Islamic education include the gap between traditional methods and 21st-century needs, teachers’ unpreparedness in using technology, and the lack of integration between religious education and contemporary social contexts. Other challenges involve education management, family and community involvement, and policy-making that responds to global changes. To address these issues, recommended solutions include revitalizing an integrative curriculum that combines Islamic values with 21st-century skills, utilizing technology wisely, enhancing teacher competence, strengthening collaboration between schools, families, and communities, and developing media literacy and inclusive pedagogical approaches. Implementing these strategies is expected to produce students who are competent, adaptive, character-driven, and globally competitive without losing their moral and spiritual identity. These findings contribute to the development of Islamic education that is relevant, adaptive, and sustainable in the global era.

Nur Zakiyah Safitri; Nurlathifah Thulfitrah B.

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

This research is motivated by the high rate of inability to read the Quran in Indonesia and the urgency of providing appropriate learning stimuli during the golden period of child development. The Al-Husna method was chosen because it emphasizes the principles of simplicity, ease, and tartil, which are considered relevant to the characteristics of early childhood. This study aims to assess the effectiveness of the application of the Al-Husna method in Quran learning at PAUD Tahfidzul Qur'an Yurefi Kendari using the Goal-Oriented Evaluation Model. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation studies. The evaluation results show that the application of the Al-Husna method has met the learning objectives that have been set at PAUD Tahfidzul Qur'an Yurefi. These achievements include improving students' abilities in recognizing and pronouncing hijaiyah letters with the support of visual codes, mastery of syllables of hijaiyah letters, and understanding the punctuation system using standards according to Rasm Uthmani, achieving efficiency in the use of time and materials in the learning process, and creating a fun, active, and participatory learning environment for children. The identified challenges primarily relate to the need for educators to have a comprehensive understanding of the Al-Husna method. However, schools can address these challenges by implementing ongoing training and mentoring programs. Overall, the findings of this study indicate that the Al-Husna method is effective in building a foundation of basic Quranic reading skills and understanding in early childhood, using a child-friendly and meaningful approach. Therefore, this method can be used as a strategic alternative for teaching Quranic reading and understanding in educational institutions.

Jessica Carina Baptista Ferreira; Dewa Gede Sudika Mangku; Ni Putu Rai Yuliartini

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This article examines the legal ambiguities surrounding the status of civilians actively engaged in hostilities (civilian combatants) within the framework of International Humanitarian Law (IHL) and International Human Rights Law (IHRL). While the 1949 Geneva Conventions and the 1998 Rome Statute establish a clear demarcation through the distinction principle, the phenomenon of direct participation in hostilities (DPH) poses a significant legal challenge, as civilians forfeit their protected status upon taking part in combat. Using a normative-legal approach, this study analyzes how acts of violence committed by armed civilians can be categorized as war crimes, crimes against humanity, or gross human rights violations. The findings demonstrate that civilian status does not grant impunity for individuals who commit atrocities. Under the principle of individual criminal responsibility, the International Criminal Court (ICC) and national tribunals possess the jurisdiction to prosecute offenders, regardless of their formal military standing. Such legal enforcement is paramount to upholding the integrity of humanitarian principles and ensuring justice for victims within the landscape of modern armed conflict.

Rahmah Azahra; Novita Nabila Marsha; Firda Siti Nur Fadilah; Sri Mulyeni

Jurnal Mahasiswa Kreatif 2026 International Forum of Researchers and Lecturers

English is an international language that plays an important role for students in the era of globalization; however, speaking anxiety or fear of speaking remains a major obstacle in academic practice within higher education institutions. This anxiety emerges as a complex psychological phenomenon involving cognitive, affective, and social aspects, rather than merely an issue of language proficiency. This study examines the problems faced by students, particularly those majoring in non English disciplines, in overcoming speaking anxiety in English academic settings. A descriptive qualitative approach was employed, with data collected through semi-structured interviews involving students of PASIM National University who exhibited varying levels of speaking anxiety. The data were analyzed using qualitative analysis techniques to identify emerging patterns and themes.The findings indicate that speaking anxiety is caused by fear of making pronunciation and grammatical errors, concern about receiving negative evaluations, limited vocabulary, and a lack of experience in communicating in English. These conditions are further exacerbated by limited opportunities for speaking practice, non-interactive learning methods, and insufficient support from teachers and peers. Students developed adaptive strategies such as relaxation techniques, thorough preparation, positive self-talk, and consistent language practice. To create a safe learning environment in which students can speak English effectively, this study proposes learning strategies that are more inclusive, supportive, and grounded in psychological principles.  

I Kadek Anca Liana; Ida Bagus Putu Cleo Davaputra Gosita

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Taxes are the main source of state revenue and play a vital role in national development and public welfare. However, their effectiveness is highly influenced by the level of transparency and accountability in their management. This study aims to analyze the implementation of transparency and accountability principles in Indonesia’s taxation system, identify the existing forms of transparency inequality, and assess their implications for the principles of good governance. The research employs a qualitative approach through an analysis of various laws, regulations, and recent studies related to tax management. The findings indicate that transparency inequality still occurs in several aspects, such as limited public access to information, uneven implementation of tax digitalization across regions, and a lack of openness in reporting tax incentives. These conditions directly affect government accountability, public trust, and fairness within the national taxation system. Legally, such inequalities contradict the principles of public information disclosure, the justice principle stated in Article 23A of the 1945 Constitution, and the principle of equality before the law. This study recommends strengthening tax transparency regulations, integrating a national digital taxation system, and increasing public participation in fiscal oversight to establish a fair, accountable, and law-based tax governance framework.

Efan Elpanso; Dina Mellita; Heriyanto Heriyanto; Andrian Noviardy; Fitriasuri Fitriasuri +1 more

Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Service quality is a crucial factor in improving public trust and satisfaction toward village economic institutions, including village cooperatives. The Merah Putih Village Cooperative in Mulya Sari Village still faces several service-related challenges, such as limited understanding of service excellence principles among employees, unstandardized service procedures, and inadequate communication and administrative skills. This study aims to improve employee service quality through service excellence training to enhance professionalism and service effectiveness at the cooperative. The method used is a descriptive qualitative approach involving observation, interviews, training sessions, service simulations, and direct field assistance. The training focused on service excellence concepts, service ethics, effective communication, implementation of standard operating procedures (SOPs), and administrative management. The results indicate an improvement in employees’ understanding and behavior, reflected in more polite, responsive, and professional service delivery to cooperative members. In addition, administrative management became more organized, contributing to faster and more efficient services. This activity demonstrates that service quality training has a positive impact on improving cooperative service performance. The implications of this study suggest that continuous service training can foster a sustainable service-oriented culture and enhance member satisfaction, thereby strengthening the institutional capacity of village cooperatives

A. Fajar Mujahidin

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Hajj savings are an important Islamic banking product designed to assist Muslims in preparing for hajj expenses in a systematic and Sharia-compliant manner. As a trust-based fund, hajj savings require proper accounting treatment to ensure transparency, accountability, and compliance with Sharia accounting standards. This study aims to analyze the implementation of trust fund accounting in the Hajj Savings Program at Bank Syariah Indonesia (BSI) KCP Tegal Slawi. This research employs a qualitative descriptive approach using observation, documentation, and interviews conducted during an internship period at the research location. The data were analyzed by comparing accounting practices applied by the bank with relevant Sharia accounting standards, particularly PSAK 105 and PSAK 101. The results indicate that the hajj savings at BSI KCP Tegal Slawi are managed under a mudharabah contract and are recognized as temporary syirkah funds rather than bank income. The processes of recognition, measurement, presentation, and disclosure have generally been implemented in accordance with Sharia accounting principles. However, limitations were found in the level of accounting understanding among operational staff. This study implies that strengthening Sharia accounting literacy among bank employees is essential to enhance accountability and maintain customer trust in managing hajj funds.  

Erico Dian Pratama; Christin Marito Lumban Toruan; Zhafira Naifah Anidania; Rizha Claudilla Putri

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

Letter of Credit or L/C is a payment instrument in international trade transactions. Payment through a Letter of Credit is the most ideal form of payment in providing  payment certainty, because in its mechanism, L/C requires  payment to the seller through a bank guarantee with the fulfillment of the conditions specified in the document. Fraudulent letters of credit are disputes between parties in the execution of L/C payments caused by errors or irregularities due to fraud. As a result, in international civil agreements,  such agreements are deemed invalid. Mediation is a method of dispute resolution through non-litigation channels. In mediation, the dispute resolution mechanism is carried out by using a third party called a mediator. This method is highly dependent on the trust of the disputing parties in the mediator. In carrying out their duties, mediators act based on the principles of neutrality, confidentiality, voluntariness, empowerment, and as a provider of recommendations in the course of mediation for dispute resolution. Generally, mediation as a method is rarely applied in cases of international civil dispute resolution, because the resolution of international civil payment disputes is carried out through arbitration. Arbitration is a method of dispute resolution based on an arbitration agreement. An arbitration agreement is an agreement agreed upon by both parties to submit and surrender all matters to an arbitrator.