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This study aims to examine the effect of Islamic accounting service quality on customer trust in the context of Islamic banking. This literature study identifies key factors in enhancing customer trust, including transparency of financial statements, compliance with sharia principles, and overall service quality. Using the literature research method, it was found that consistent and shariah-compliant implementation of Islamic accounting plays an important role in enhancing customer trust. Service quality that includes accuracy, transparency, and sharia compliance has a significant impact on customer trust, which in turn affects customer loyalty and the growth of Islamic banks. This research provides insights for Islamic bank management to improve service quality to build customer trust.

The application of main and additional criminal witnesses in the PTPK Law has become firm with the existence of legal norms for the return of state financial losses that do not eliminate the criminalization of the perpetrators of criminal acts but only factors that alleviate punishment. This is important so that there is no disparity in punishment. And likewise punish paying restitution if the act is committed jointly, so that a sense of justice occurs,The research method used is normative juridical. Which type of data used is primair legal material obtained from all publications on law, literature that is not an official document. Publications about the law include, among others, the internet, textbooks, law journals, articles, comments, court regulations and other sources; The types of criminal sanctions in the PTPK Law, namely in the form of principal punishment and additional punishment in the form of restitution, are closely related. Aspects of the amount of state financial losses, aspects of the perpetrator's guilt, aspects of the benefits obtained by the perpetrator, the impact caused by the perpetrator and the return of losses made by the perpetrator. Such is the case in imposing additional punishment in the form of paying restitution. In the PTPK Law, the amount of restitution is interpreted as “not merely assessing state financial losses, but assessing how much money is actually received by the perpetrator”, so that the imposition of restitution is in accordance with objective and proportional principles. Likewise, the imposition of restitution in the case of corruption crimes committed jointly and tried simultaneously, the additional restitution cannot be imposed jointly.

Truth and responsibility are fundamental ethical principles that shape leadership practices in corporate settings. This study explores the philosophical foundations of truth and responsibility and their applications in leadership ethics within organizations. Using a systematic literature review approach, the research synthesizes findings from various philosophical schools, such as deontology, utilitarianism, and virtue ethics, to examine how leaders can navigate ethical dilemmas, foster integrity, and build trust. The results reveal that embracing truth and accountability enhances decision-making processes, strengthens organizational culture, and mitigates ethical risks. This study highlights the significance of philosophical reflection in addressing modern leadership challenges, particularly in fostering transparency and ethical responsibility in complex business environments. Future research should focus on integrating these principles into leadership development programs to promote sustainable and ethical organizational growth.

As the ideological and philosophical basis of the Indonesian state, Pancasila plays an important role in the formation of national laws and regulations. This journal examines three main aspects of the function of Pancasila in law. First, Pancasila serves as a normative framework to ensure that laws are in accordance with basic values such as justice, humanity, and unity. Second, Pancasila strengthens legal legitimacy and political consensus in the midst of modern political dynamics that are often polarized. Third, there are problems in implementing Pancasila values in law, such as inconsistencies between positive laws and people's aspirations, as well as bureaucratic constraints. In addition, the journal discusses how the values of Pancasila should be instilled and taught, how it helps strengthen constitutional democracy, as well as its relationship to economic law, human rights, environmental issues, and international law. This journal emphasizes how important it is to apply the principles of Pancasila in facing global challenges and maintaining the integrity of the nation. The research method used in this article is a qualitative approach with document analysis and literature studies on laws, court decisions, and other legal sources. The results of the study show that the application of Pancasila in law in Indonesia still faces various challenges, but it has great potential to strengthen the national legal system, especially in the aspects of social justice and constitutional democracy.

Along with the development of technology in the digital era, Islamic accounting has increased from year to year. Life in accounting such as reading, recording, and calculating is now starting to be transferred to technology. This study was conducted to determine the impact of digitalization on Islamic accounting in Indonesia, as well as the opportunities and challenges for the Islamic accounting profession. Digital transformation includes the application of these innovations such as financial technology (fintech), blockchain, and artificial intelligence in the context of Islamic finance. This article discusses the opportunities and challenges faced by Islamic financial institutions in implementing Islamic accounting in the digital era. On the one hand, digitalization opens up opportunities to increase efficiency, accuracy, and transparency in Islamic financial reports, as well as expand public access to Islamic-based financial products. On the other hand, challenges related to the complexity of integrating digital systems that comply with Islamic principles, data security, and effective supervision are still important issues. The results of this study indicate that digitalization has a significant influence on the growth of Islamic-based accounting, especially in Indonesia.  

Handling terrorism cases in Indonesia requires a careful approach considering the diversity of applicable legal sources, especially Islamic Law and Pancasila. This article explores harmonization efforts between the two legal systems in the context of countering terrorism. Islamic law, with its principles that emphasize justice, security and protection of society, offers an approach based on restoration and enforcement of social norms. On the other hand, Pancasila as the basis of the state and national ideology provides a normative framework that emphasizes unity, social justice and human rights. This study analyzes how the principles of Islamic law can be integrated with the Pancasila legal framework to create an effective legal system in dealing with terrorism. The research focus includes a review of existing laws and regulations, policies for handling terrorism, as well as the implementation and implementation of the law in practice. This article also identifies challenges that may arise in the harmonization process, including potential conflict of norms and differences in interpretation between Islamic Law and Pancasila. This study aims to provide strategic recommendations for policy makers and law enforcement officials to create a more holistic and harmonious approach in dealing with terrorism. It is hoped that the integration of the values of Islamic law with the principles of Pancasila can strengthen efforts to prevent and overcome terrorism, as well as maintain the diversity and unity of the nation. Thus, this research contributes to the development of legal policies that are more inclusive and fair, in accordance with the Indonesian social and cultural context.

Pancasila, as the ideology of the Indonesian nation, plays a crucial role in guiding both individual and collective life. As a worldview rooted in the nation's cultural values, Pancasila reflects local wisdom, acknowledged for its truth, and serves as a foundation for maintaining consistency in thought and action amidst Indonesia's plural society. This article employs a qualitative research method with philosophical and sociological approaches, utilizing literature reviews and critical analysis of various sources related to ideology and national values. The findings reveal that Pancasila possesses unique characteristics distinguishing it from other ideologies, particularly its ability to accommodate diversity without disregarding universal values. All principles of Pancasila are proven to be logical, relevant, and applicable in addressing social, political, and economic challenges, thereby reinforcing its role as an ideal guide for the Indonesian people. These findings affirm Pancasila’s distinctiveness as a unifying ideology adaptable to the dynamics of the times.

Pancasila, as the basis of the Indonesian state, is a philosophical system that underlies national and state life with the principles of divinity, humanity, unity, democracy and social justice. The background to this research focuses on the urgency of Pancasila in globalization and also rapid social change, where new challenges require adaptation so that Pancasila remains relevant and effective. The aim of the research is to analyze the hierarchical and pyramidal structure of Pancasila, the formulation of the relationship between the precepts which complement and qualify each other, as well as the dynamics and challenges faced by Pancasila as a philosophical system. The research method uses library research to collect and analyze data from various relevant sources. The research results show that Pancasila, with its hierarchical structure that positions the precepts in a mutually supportive order, functions as a strong moral and ideological guide. The relationship between the Pancasila principles complement each other and also clarify each other's principles, forming a coherent and comprehensive system. However, challenges such as globalization, social inequality and political dynamics require adjustment and adaptation to maintain the relevance of Pancasila. This research emphasizes the importance of further study and development to ensure that Pancasila remains the basis of a strong and effective state in the modern era.

This study examines citizenship as a constitutional right in Indonesia, focusing on the foundational principles of citizenship, the roles of state institutions, challenges in the enforcement of rights, and relevant case studies. The research employs a doctrinal legal methodology with a normative approach, incorporating legislative, case law, conceptual, historical, and comparative perspectives. Data is collected from primary, secondary, and tertiary legal sources through a literature review. The analysis reveals that the foundational principles of citizenship are enshrined in the 1945 Constitution of Indonesia (UUD 1945), which includes the right to participate in government, the right to decent work, and other social rights. State institutions such as the President, the People's Consultative Assembly (DPR), and the judiciary play crucial roles in the enforcement of constitutional rights. However, several challenges persist, including human rights violations, injustices within the legal system, and barriers to political participation. Case studies related to administrative issues in the 2024 elections, human rights violations in Papua, and the controversy surrounding the Omnibus Law on Job Creation illustrate practical issues in the implementation of constitutional rights.

This research examines the role of revelation as the main source of truth in Islamic education and the challenges of its implementation in the modern era. Revelation, which consists of the Qur'an and Sunnah, provides fundamental guidance for the formation of moral values, ethics, and the main goal of Islamic education, namely to produce people who not only have intellectual intelligence, but also have noble character. However, along with the rapid development of science and technology, the application of revealed values ​​in education faces various challenges. Globalization, popular culture, and materialistic orientation in modern education often conflict with the principles of revelation, so new approaches that are relevant and adaptive are needed. Through critical studies, this research highlights the importance of integrating revealed values ​​with modern science as well as learning methods based on real practice, in order to strengthen Islamic identity amidst the challenges of the times. The results of this study show that Islamic education can remain relevant if it is able to combine the essence of revelation as a guide to truth with modern approaches, thereby forming a generation that is intelligent, has morals, and is able to face global challenges wisely.

The rapid development of artificial intelligence (AI) presents new challenges and opportunities in various fields, including in Christian religious education. This article discusses how Christian Religious Education (PAK) and its curriculum can respond to the dynamics presented by AI technology. This article uses a descriptive qualitative method based on literature and scientific journals. The main sources of this research are taken from various literature and scientific journals that are relevant to the research topic. The main focus lies in the adjustment of learning materials that are relevant to the needs of the times, the formation of Christian ethics in the digital era, and the importance of maintaining spiritual values ​​amidst technological developments. The use of Artificial Intelligence (AI) in PAK still adheres to the principles of Christian ethics and values. Theological understanding of the role of humans, morality, and their relationship with the creator is described in the perspective of Christian ethics towards artificial intelligence (AI). The Role of Humans in the Process of Christian Religious Education related to the application of AI involves deep reflection on the relationship between Bible verses and the implementation of artificial intelligence in religious education. In addition, this article explores the potential use of AI in the learning process, such as through personalization of education and increasing interaction between teachers and students. It is hoped that with proper adaptation, PAK can remain relevant and provide a solid foundation of faith for future generations in facing the challenges of modern technology.

This research aims to explore and analyze the relationship between Pancasila, as the foundation of the Republic of Indonesia, and international principles of justice and equality. Pancasila, which consists of five precepts that reflect the basic values of the Indonesian nation, is expected to serve as a guideline in the application of the principles of social justice and equal rights in the international context. This study uses an analytical approach to evaluate how Pancasila aligns with various international conventions and standards related to human rights and social justice. It also discusses the challenges and opportunities in integrating Pancasila values with global norms, as well as its impact on Indonesia's public policy and international relations. The results show that while there is significant alignment between Pancasila and international principles on justice and equality, there are some challenges in its implementation that need to be addressed to ensure better harmonization between national and international norms.

This research discusses the concept of dual citizenship in the perspective of Indonesian positive law and Islamic law. Dual citizenship refers to the legal status in which a person is recognized as a citizen by more than one country, a phenomenon that is increasingly relevant in the era of globalization. In Indonesian positive law, dual citizenship is generally not recognized, except in special cases such as children from mixed marriages. However, increasing global mobility and individual rights have prompted discussion on the need for wider recognition of dual citizenship. Meanwhile, Islamic law provides a more flexible approach by considering the maqasid al-shariah principle which emphasizes the protection of basic human rights. Through a normative juridical and sociological approach, this research explores how the two legal systems deal with dual citizenship and what the implications are for individuals as well as the state. A comparative study of dual citizenship Dual Citizenship, Positive Law, Islamic Law, Maqasid al-Shariah, Citizenship Regulation practices in several other countries, such as the United States, Canada, Egypt and Pakistan, was also conducted to gain greater insight and understand the best practices that can be adapted in Indonesia. The results show that despite resistance to dual citizenship, its implementation can provide significant benefits, both in terms of protecting individual rights and strengthening international relations. Therefore, it is recommended that Indonesia consider a more comprehensive and inclusive policy regarding dual citizenship, which is in line with positive legal values and Islamic legal principles. This research can hopefully serve as a reference for policy makers and academics in developing regulations that are adaptive to global dynamics.

The application of Pancasila as an ethical foundation in law enforcement against criminal acts of terrorism in Indonesia highlights the importance of integrating humanitarian values and human rights principles. This article analyses how Pancasila, with its focus on social justice and humane treatment, distinguishes Indonesia's approach from repressive methods commonly applied in other countries. The research method used in this article is a descriptive qualitative approach, which includes document analysis as well as in-depth interviews with various stakeholders, including law enforcement, academics, and deradicalisation practitioners. The data obtained is analysed to evaluate the effectiveness of deradicalisation programmes based on the principles of Pancasila and its impact on reducing radicalisation as well as reintegration of former terrorism perpetrators. By emphasising the need for a balanced policy between security and human rights, the Pancasila-based approach proved to be more effective and sustainable in the long run. Challenges in the consistent application of Pancasila values are faced in the context of globalisation and advances in information technology. The results show that this approach not only reduces radicalisation but also facilitates the reintegration of former terrorism perpetrators into society. In conclusion, the application of Pancasila in law enforcement contributes significantly to national stability and can be a model for other countries in countering global terrorism.

This study aims to determine that the Qur'an as the holy book of Muslims plays an important role in guiding daily behavior and actions. In the context of modern life full of challenges, a deep understanding of the Qur'an as the main source of guidance is very crucial to shape the character and moral values ​​of Muslims. The purpose of this study is to explore the primacy of the Qur'an as the main source of guidance in the lives of Muslims. The method used for the study on "DIGGING INTO THE PRINCIPLES OF THE Qur'an: THE MAIN SOURCE OF GUIDANCE IN THE LIVES OF ISLAMIC PEOPLE" uses a qualitative approach with a literature study method, which involves the analysis of the texts of the Qur'an and related literature, including interpretations from scholars and previous research. Data are analyzed thematically to identify the basic principles contained in the Qur'an and their application in daily life. This study aims to examine the role of the Qur'an as the main source of guidance in the lives of Muslims, as well as to explore the application of its teachings in social, economic, and spiritual contexts. The results of this study indicate that the Qur'an provides comprehensive guidance for Muslims in various aspects of life. The teachings of the Qur'an on justice, compassion, and social responsibility have proven to be a strong foundation in building a harmonious society. In addition, this study underlines the importance of contextual understanding of the teachings of the Qur'an in order to be relevant to the challenges of today's era.

The importance of Islamic accounting in this modern era is increasingly relevant, especially in preventing unexpected practices such as fraud, dishonesty and other abuses in the world of accounting. Specifically, this paper analyzes the values of Islamic principles applied in the accounting process to avoid the emergence of these practices. The methodology used in this research is descriptive analysis, where the author elaborates on the main elements of Islamic principles applied in accounting. Furthermore, this paper attempts to differentiate clearly between the basic values underlying Islamic accounting and conventional accounting.The comparative findings between the two systems show that Islamic values, such as honesty, fairness and truth—which are important principles in Islamic accounting—have a deeper meaning when compared to the same values in conventional accounting. The firm application of Islamic principles in accounting can clearly reduce fraudulent practices and other unexpected activities. Apart from that, this also contributes to increasing social welfare for stakeholders, because Islam encourages society to provide maximum benefits to other communities.The practical implication of this research is the need to redefine values in conventional modern accounting, so that stakeholders can obtain greater benefits and reduce potential losses for society. The value of financial reporting should not only reflect current conditions, but also provide solutions that can improve the welfare of stakeholders.    

This research explores changes in personnel regulations that reflect the government's efforts to consistently boost the human resource capacity of state apparatus. Law No. 8/1974 emphasizes ideological loyalty and administrative requirements without a competency-based system. Law No. 43 of 1999 introduced the principle of merit and competency-based selection, although it is still constrained by supervision and technology. Significant reforms occurred in the State Civil Service Law with the implementation of comprehensive meritocratic principles using technology such as Computers Assisted Test (CAT), and supervision by independent institutions such as KASN and BKN. The results of the study indicate an increase in effectiveness in transparency, accountability, and professionalism of civil servants along with the development of regulations, although implementation challenges in the regions remain obstacles. This study recommends strengthening technological infrastructure, supervision, and ASN training to support sustainable bureaucratic reform.

This study aims to analyze the role of Pancasila in the process of harmonizing international law and national law in Indonesia, with a focus on extradition agreements. As the state ideology and philosophical foundation of Indonesia, Pancasila provides principles that underpin the formation and implementation of national law. This study explores how Pancasila’s values, such as social justice and humanity, influence the policies and implementation of extradition agreements, as well as the challenges faced in aligning national law with international obligations. Using a qualitative approach and case studies, this research demonstrates that Pancasila functions as a moral and ethical guide that reinforces the integrity of Indonesian law in the global context. The findings are expected to provide insights into how the fundamental values of the state can strengthen the harmonization between national and international law and influence foreign policy and law enforcement in Indonesia.

Enforcement of criminal law against criminal acts of corruption in Indonesia requires an approach that is not only based on positive legal provisions but also reflects the values ​​of Pancasila as the basis of the state. Pancasila, with five principles covering aspects of Divinity, Humanity, Unity, Democracy and Social Justice, provides the moral and ethical framework that underlies legal principles in Indonesia. This research aims to explore how Pancasila values ​​are applied in enforcing criminal law against corruption, as well as the challenges and obstacles faced in the implementation process. By using an analytical approach to legal literature and current case studies, this research finds that the application of Pancasila values ​​can increase integrity, transparency and justice in the legal system. Nonetheless, issues such as a widespread culture of corruption, deficiencies in the legal system, and a lack of collaboration among agencies present major challenges. This study suggests overhauling the legal system, enhancing education and training for law enforcement personnel, and promoting community engagement to better implement Pancasila values in the enforcement of criminal laws against acts of corruption. 

This study examines the impact of nationality on civil legal status in mixed marriages, particularly in Indonesia and several other countries. Mixed marriages, involving two individuals of different nationalities, often present complex legal issues, especially concerning property ownership, inheritance rights, and the nationality of children. In Indonesia, foreign nationals face various restrictions regarding land and property ownership, and there are temporary provisions for dual nationality for children born from mixed marriages. In a global context, differences between countries following jus soli and jus sanguinis principles also affect the status of children and inheritance rights. This research uses a comparative approach by analyzing civil law regulations in countries such as the United States, the United Kingdom, Japan, and Saudi Arabia. The findings show that Indonesia’s civil law system requires reforms to be more accommodating to the globalization phenomenon and the increasing number of cross-national marriages. Recommendations include harmonizing national regulations with international law, implementing more flexible dual nationality policies, and strengthening protections for the rights of mixed couples in property ownership and inheritance.