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Industrialization is an economic development process characterized by the growth of the industrial sector as a key driver of economic progress in Indonesia. Beyond its role in creating added value and enhancing national competitiveness, industrialization is closely interconnected with other strategic sectors, including agriculture, services, infrastructure, and employment. Strong linkages between industry and these sectors are essential to ensure that economic growth is inclusive and sustainable. This study aims to analyze industrialization strategies that integrate and strengthen relationships with other sectors in the development process. The research employs a literature review method using a qualitative descriptive approach. The data are derived from secondary sources, including scientific journals, research articles, policy reports, and official publications relevant to industrial and sectoral development. The findings indicate that industrialization strategies aligned with agriculture can increase productivity and value-added processing, while linkages with the service sector and infrastructure development can improve efficiency, distribution networks, and market access. Furthermore, integrated industrialization contributes significantly to employment creation and regional development, reducing economic disparities between areas. Therefore, the formulation of an industrialization strategy that is well-coordinated with other sectors is crucial to achieving balanced economic growth, strengthening structural transformation, and supporting sustainable development in Indonesia.

This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

Objective– This article aims to comprehensively examine the main types of food crop pests and their attack patterns through a systematic literature review approach. The research focuses on the dynamics of pest attacks, changes in ecological patterns due to climate change, and advances in modern identification technology that enable more accurate early detection. This study also highlights the significance of new paradigms of pest identification based on artificial intelligence (AI), genomics, and landscape mapping in supporting food security at the regional and national levels. Design/methodology/approach– This study used the Systematic Literature Review (SLR) method for scientific publications from 2015–2025 from reputable sources such as Scopus, Web of Science, PubMed, ScienceDirect, SpringerLink, Taylor & Francis, Wiley, AGRIS, and Google Scholar. Of the 326 articles identified in the initial stage, 30 articles in English and Indonesian were selected through a screening process based on strict inclusion–exclusion criteria. All articles were then analyzed using thematic coding techniques to produce an in-depth, evidence-based synthesis. Findings– The study produced four key findings: (1) there are five dominant pests in global food crops, namely Thrips tabaci, Spodoptera exigua/frugiperda, Helicoverpa armigera, Nilaparvata lugens and Sitophilus oryzae; (2) attack patterns are strongly influenced by temperature, humidity, pesticide resistance, and monoculture; (3) modern identification technology AI, drone imagery, multispectral sensors, and DNA Barcoding have increased detection accuracy to 94–98%; and (4) community-based early warning systems accelerate field response and reduce the risk of crop failure. Practical implications– These findings provide a scientific basis for local governments, agricultural extension workers, and farmers to gradually adopt pest identification technology and strengthen integrated monitoring systems at a regional scale. Authenticity/value– This article offers a new conceptual model of “Pest Identification Pyramid – Attack Pattern – Early Warning System” that integrates pest biology, digital technology, and community response to improve national food security.

The rapid growth of social media has created new opportunities for Generation Z entrepreneurs to build business identity and brand image through digital content. One of the most popular platforms among this generation is TikTok, a short-form video platform characterized by high interactivity and strong viral potential. TikTok is not only used as an entertainment medium but also as a strategic tool for developing business personal branding. However, the utilization of TikTok by Generation Z entrepreneurs has not yet been optimal, particularly in implementing structured and consistent content marketing strategies. This study aims to analyze the use of TikTok and content marketing strategies in building personal branding among Generation Z entrepreneurs. The research employs a descriptive qualitative method with a literature review approach, examining various academic sources, research articles, and relevant reports related to digital marketing and social media. The findings indicate that effective personal branding on TikTok is strongly influenced by the ability to create creative, authentic, informative, and audience-relevant content. In addition, consistency in content uploads and the effective use of TikTok features contribute to increased audience engagement, consumer trust, and business reach. This study is expected to provide insights and practical references for Generation Z entrepreneurs in designing effective and sustainable digital branding strategies in the creative economy era.

This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payroll data of the foundation. Data analysis techniques include calculating PPh Article 21 using the three methods, fiscal reconciliation, and calculating Corporate Income Tax. The results of the study indicate that there are significant differences in tax burdens between the net, gross, and gross-up methods. The gross-up method results in a lower Corporate Income Tax burden compared to the net and gross methods because tax costs can be deducted fiscally. Thus, the application of the gross-up method is considered more effective in tax planning and can be used as a strategic alternative for foundations in optimizing tax burden efficiency without violating applicable tax regulations.

Welfare for the poor is the most important topic in improving citizens. Islam as Ad-diin has offered several teachings for humans that apply universally with two dimensional characteristics, namely happiness and well-being in life in this world and in the hereafter. In the concept of the modern world, welfare is a condition where a person can fulfill basic needs, be it the need for food, clothing, shelter, clean drinking water as well as the opportunity to continue education and have adequate work that can support the quality of life so as to have a social status that leads to the same social status as other citizens. ZIS as an extension of the government in helping the needs of the poor with the aim of improving the welfare of the community who initially as zakat recipients turned into zakat givers, so that later the funds used will be evenly distributed and felt by the wider community. as well as purifying assets that may be accidentally mixed with assets that are forbidden for consumption. The urgency of ZIS in Sidowungu is one of the main elements of effective and efficient zakat management in order to realize the welfare of the community. As for the discussion of this article about the welfare pattern for the poor as the process of distributing ZIS funds in Sidowungu Village. The method used in this article is a quantitative approach. The subjects of this study were 165 poor people in Sidowungu Village, while the sample size was 65 poor people using probability sampling. The results of the study, processed using the PASW SPSS 23 for Windows program, showed that partial test results for H0 were rejected and H1 was accepted if the calculated t value was greater than the table t value or the sig value was less than 0.05. This means that the distribution of funds partially affected the welfare of the poor in Sidowungu Village. The magnitude of the influence between variables can be seen from the coefficient of determination of 0.079, meaning that 79.0% of the welfare of the poor in Sidowungu Village was influenced by the distribution of ZIS funds, while the remaining 21.0% was influenced by other variables not included in this study.

Modern society faces multidimensional complexities, ranging from spiritual crises and technological disruption to social inequality. Muslims, with their theological and intellectual capital, are often perceived as suboptimal in responding to these challenges contextually and applicatively. This article aims to analyze the fundamental problems faced by Muslims in formulating answers to the problems of modern society and to explore the strategic role of Islamic higher education institutions, specifically the Muhammadiyah University of Malaysia (UMAM), in bridging this gap. This research uses a qualitative approach with a case study method at UMAM. Data was collected through literature study, observation, and structured interviews with academics and policymakers at UMAM. The findings indicate that the main problems lie in: (1) the dichotomy between naqli and aqli sciences, (2) a static approach to religious texts, and (3) a lack of integrative and innovative solution models. UMAM strives to address these issues through three main strategies: integration of knowledge in the curriculum, problem-based research, and empowering community engagement. This article concludes that UMAM has the potential to become a model social laboratory of Islam that combines the Muhammadiyah renewal ethos with the Malaysian socio-cultural context to produce relevant, humanist, and rahmatan lil 'alamin solutions.

This article delves into the application of gamification in Islamic Religious Education (IRE) for primary school students, focusing on its impact on motivation, emotional engagement, and learning psychology. It offers a systematic review of relevant studies, evaluating both the positive outcomes and challenges of using gamification in IRE. A thorough library research approach was used, drawing from academic journals, books, and conference papers. Key databases like Google Scholar, JSTOR, and ERIC were searched to identify studies published between 2010 and 2025. Studies that met specific criteria relevance to the topic, educational level, and a focus on gamification, motivation, emotional engagement, and learning psychology were selected. The findings suggest that gamification in IRE can significantly enhance student motivation, emotional engagement, and learning outcomes. Elements such as rewards, challenges, and interactive activities help create a positive learning environment, promoting better retention and understanding of Islamic teachings. Emotional engagement is particularly heightened when gamification is tailored to the cultural and religious contexts of the students, fostering a deeper connection to the material. The study emphasizes that incorporating gamification in IRE could enhance the overall educational experience for primary students, boosting their motivation and emotional involvement in learning. It also highlights the importance of designing gamified content that is culturally relevant and contextually appropriate to maximize the positive effects on student learning. The study recommends that educators, curriculum developers, and policymakers consider using gamification to improve the quality of Islamic education in primary schools.

This paper reviews the role of Artificial Intelligence (AI) in Islamic education within secondary schools, emphasizing both its practical uses and the ethical challenges it presents. The review looks into the current trends, tools, and the impact of AI on the learning experience, as well as its ethical implications from an Islamic perspective. The study follows a systematic literature review (SLR) approach based on the PRISMA guidelines and includes research from 2022 to 2025, sourced from platforms like Google Scholar. After a thorough selection process, 15 articles were included in the review, offering valuable insights into the technological and ethical aspects of AI in Islamic secondary education. The use of AI has notably enhanced learning outcomes in Islamic education by allowing personalized learning, boosting student engagement, and streamlining feedback mechanisms. Tools like intelligent tutoring systems and educational chatbots have been widely adopted. However, challenges around data privacy, algorithmic bias, and technology access persist. Additionally, incorporating Islamic ethical values into AI-driven educational platforms presents both opportunities and challenges. Addressing these ethical implications is vital, requiring frameworks that align with Islamic principles such as maṣlaḥa (public welfare), justice, and human dignity. Education policies and teacher training programs should concentrate on promoting the responsible use of AI, ensuring it improves educational experiences while preserving ethical and cultural integrity.

This article explores legal accountability for flood disasters occurring in several regions of Sumatra, which are widely alleged to result from large-scale logging activities. The analysis is conducted within the framework of the Indonesian legal system, with particular emphasis on contract law. This study adopts a literature-based research method by examining statutory provisions, legal doctrines, and relevant scholarly publications. The analysis demonstrates that flood events should not be understood solely as natural occurrences, but rather as ecological consequences arising from the failure to fulfill contractual obligations embedded in forest utilization permits. From a contract law perspective, forestry concessions establish binding legal relationships that impose environmental protection duties on permit holders in accordance with the principle of pacta sunt servanda. Logging activities that exceed authorized limits may therefore be classified as contractual default (wanprestasi) and, at the same time, constitute unlawful acts that cause harm to the state and affected communities. Accordingly, this study underscores the necessity of strengthening environmental protection clauses within concession agreements and applying strict liability principles to enhance legal responsibility and prevent recurring environmental harm.

The authority of the Religious Courts in Indonesia has undergone substantial transformation since the enactment of the 1974 Marriage Law, which serves as a foundational milestone in harmonizing the national legal system on family matters. Prior to this legislation, the jurisdiction of the Religious Courts was limited and influenced by legal dualism among customary law, Islamic law, and Western civil law inherited from the colonial period. This article examines how the Marriage Law initiated a shift in the structure and legitimacy of the Religious Courts and how their jurisdictional expansion reached a more comprehensive form through Law No. 7 of 1989 on Religious Courts and its subsequent amendments under Law No. 3 of 2006 and Law No. 50 of 2009. Using a normative juridical approach, this study analyzes statutory regulations, academic literature, and Islamic legal doctrines. The findings show that the Marriage Law provided the initial legal foundation for strengthening the Religious Courts' authority in handling family disputes, which was later expanded significantly to include inheritance, wills, grants, endowments (wakaf), alms (zakat), charitable donations (infaq and sadaqah), and Islamic economic matters during the legal reform era. This transformation not only reinforced the institutional structure of the Religious Courts but also improved access to justice for Muslim communities and supported the integration of Islamic law into Indonesia’s national legal framework. Therefore, the development of the Religious Courts’ authority after the Marriage Law reflects the dynamic modernization of the legal system and the harmonization between religious values and the rule of law in Indonesia.

Physical violence against journalists remains a serious threat that hinders the functioning of democracy in Indonesia. Law Number 40 of 1999 concerning the Press explicitly guarantees legal protection for journalists through Articles 8 and 9, which emphasize freedom from censorship and the right to seek and disseminate information. However, criminal law enforcement against perpetrators of physical violence has not been optimal, leading to a culture of impunity. This study uses a normative juridical approach by analyzing the Press Law regulations, the provisions of the Criminal Code on assault (Articles 351-355), as well as the theoretical basis of Satjipto Rahardjo's preventive-repressive legal protection and Moeljatno's law enforcement principles. The results of the study indicate a significant gap between strong legal norms and weak enforcement practices,  characterized by the dominance of mediation by the Press Council and a culture of impunity for perpetrators, often involving state apparatus. According to AJI reports from 2020-2025, there have been 84 to 89 cases annually, with only 15-20% processed criminally. The main obstacles include a lack of coordination between institutions, minimal awareness of law enforcement officials, victims' reluctance to report due to social pressure and fear of reprisals, and institutional solidarity among perpetrators. This impunity not only traumatizes journalists but also induces self-censorship, reduces investigative journalism quality, and weakens democratic checks and balances. Recommendations include revising the Press Law for stricter sanctions, enhancing law enforcement training, and establishing independent investigation teams under Komnas HAM to combat impunity effectively. 

The determination of the beginning of the lunar month is an important issue in religious practice and the establishment of the Hijri calendar in Indonesia. The diversity of imkan rukyat criteria used across countries necessitates an evaluation of international standards, including the 2016 Turkish Criteria, which are considered more progressive with parameters of a minimum crescent altitude of 5° and an elongation of 8°. This article examines the relevance of the 2016 Turkish Criteria within the astronomical and jurisprudential context of Indonesia, as well as its implications for the process of determining the beginning of the lunar month by the government and Islamic organizations. Through literature review, comparative astronomical analysis, and examination of hisab–rukyat practices in recent years, this study finds that the 2016 Turkish Criteria exhibit strong astronomical consistency and can enhance calendar predictability. However, its application in Indonesia may lead to discrepancies with the government’s criteria, which currently require a crescent altitude of 3° and an elongation of 6.4°. These implications include potential differences in month beginnings, the need for harmonizing criteria, and the importance of dialogue between national and international astronomical authorities. This study recommends strengthening astronomical and jurisprudential assessments prior to adopting new criteria and encourages the integration of global data to improve the accuracy of the Hijri calendar in Indonesia.

This research analyzes the legal status of zakat within the state financial system and explores its potential integration as a sharia-based fiscal instrument in Indonesia through a comparative study with Malaysia. In Islamic law, zakat functions both as a religious obligation and as a mechanism for wealth redistribution aimed at achieving social justice. However, under Indonesia’s positive law framework, zakat is still treated as a socio-religious institution outside the formal state fiscal system, as stipulated in Law Number 23 of 2011 on Zakat Management. In contrast, Malaysia has successfully integrated zakat into its Islamic fiscal policy through the authority of the State Islamic Religious Council (MAIN), which holds legal legitimacy as a regional public body. This study adopts a normative and comparative legal approach by examining statutory regulations, Islamic legal doctrines, and zakat institutional practices in both countries. The findings indicate that the integration of zakat into Indonesia’s fiscal system is constitutionally permissible and does not conflict with Article 23A and Article 34 paragraph (1) of the 1945 Constitution, as it aligns with welfare state principles and the state’s responsibility toward poverty alleviation. The legal implications of such integration include the establishment of lex specialis regulating zakat as a sharia fiscal instrument, harmonization with state finance laws, and the strengthening of institutional legitimacy and accountability in zakat management. Therefore, zakat holds significant potential to become a core pillar of Islamic economic law that supports economic equity and enhances national fiscal resilience.

The development of information technology has given rise to a new form of business transaction: the electronic contract. This contract form replaces the traditional process that requires a physical meeting between the parties. However, questions arise regarding the validity of e-contracts from the perspective of Indonesian civil law, specifically based on Article 1320 of the Indonesian Civil Code (KUHPerdata) and the provisions of Law Number 11 of 2008 concerning Electronic Information and Transactions (UU ITE). This research aims to analyze the validity of electronic contracts as legally binding agreements and to assess the extent to which the ITE Law can serve as their legal basis. Using a normative juridical legal research method, the research results show that e-contracts are valid and binding as long as they meet the requirements for the validity of an agreement under Article 1320 of the Civil Code, namely consent, capacity, a specific object, and a lawful cause. The ITE Law expands the recognition of electronic evidence and digital signatures as valid evidence in civil law. Thus, electronic contracts have the same legal force as conventional contracts, as long as they meet the principles of free will and the integrity of a reliable electronic system.

This study aims to examine the influence of product innovation, digital marketing, and business networking on the competitiveness of small and medium-sized enterprises (SMEs), with customer engagement positioned as a mediating variable. Employing a Systematic Literature Review (SLR) approach, thirty Scopus-indexed articles published between 2020 and 2025 were analysed to synthesise theoretical and empirical insights related to SME competitiveness in contemporary digital and urban business environments. The findings indicate that product innovation, digital marketing, and business networking each play a significant role in strengthening SME competitiveness, particularly within markets characterised by rapid technological change. Customer engagement emerges as a critical mediating mechanism that connects these strategic variables to sustainable competitive advantage. It enhances the impact of innovative and digital strategies by fostering stronger emotional, behavioural, and participative interactions between SMEs and their customers. The review also highlights that SMEs adopting integrated digital management practices, such as the utilisation of human-resource information systems (HRIS) and data-driven decision-making tend to demonstrate greater adaptability, market responsiveness, and long-term performance. The study contributes theoretically by integrating resource-based and dynamic capability perspectives, offering a holistic understanding of how digital and relational capabilities interact to elevate competitiveness. Practically, the findings provide strategic guidance for policymakers, SME managers, and practitioners in designing innovation-oriented and digitally enabled initiatives that support sustainable SME growth in the digital era.

The rapid advancement of digital technologies and Artificial Intelligence (AI) has fundamentally reshaped the management and development of the tourism industry. Digital transformation strategies offer substantial opportunities to enhance destination competitiveness while simultaneously supporting economic, social, and environmental sustainability. This study aims to systematically examine the role of digital transformation and AI in strengthening sustainable tourism competitiveness through a literature review approach. A total of 42 peer-reviewed journal articles published between 2019 and 2025 were analyzed, drawing from Scopus, Web of Science, and Google Scholar. The analysis employed thematic synthesis to identify dominant patterns, conceptual relationships, and emerging themes across the literature. The findings indicate that AI-driven digital transformation enhances operational efficiency, enables personalized tourist experiences, supports data-informed resource management, and facilitates the development of smart tourism destinations. Nevertheless, persistent challenges related to human resource readiness, digital inequality, data governance, and ethical considerations remain evident. This review provides an integrated conceptual perspective on digital transformation and AI in sustainable tourism competitiveness and offers insights for policymakers, practitioners, and future research.

The rapidly changing and increasingly uncertain business environment presents significant challenges for micro, small, and medium enterprises (MSMEs), requiring them to adapt quickly and strategically to survive and remain competitive. This conceptual article examines the role of business models as an effective adaptation strategy for MSMEs in responding to dynamic market conditions, technological change, and shifting consumer preferences. Through a comprehensive review of various business model frameworks and dynamic capability theories, this study emphasizes that business models play a crucial role in shaping organizational flexibility and strategic responsiveness. The findings highlight that adaptable value propositions enable MSMEs to continuously align their offerings with evolving customer needs, while agile resource management allows firms to efficiently reconfigure internal and external resources. Furthermore, continuous business model innovation and renewal are identified as essential mechanisms for sustaining long-term resilience and competitiveness. The article argues that a business model should not be viewed merely as an operational or administrative tool, but rather as a core strategic mechanism that integrates strategic vision, organizational capabilities, and market orientation. By actively leveraging flexible and innovative business models, MSMEs can enhance their adaptive capacity, mitigate environmental uncertainty, and achieve sustainable competitive advantage in rapidly changing business environments.

Contemporary church ministry is often trapped in a seasonal pattern, with increased activity only during major events like Christmas and Easter, while stagnating at other times. This phenomenon indicates a fundamental problem in leadership patterns that are not poverty-oriented. This article analyzes the roots of seasonal church ministry through a qualitative-descriptive approach and theological reflection based on Osmer's framework. Literature reviews by Barna, Maxwell, Banks & Ledbetter, as well as the leadership principles of Jesus Christ, show that seasonality is eliminated by reactive leadership that lacks a long-term vision, minimal spiritual training, and a weak ministerial cadre system. As a solution, this article offers a sustainable leadership model that emphasizes a year-round discipleship vision, ministerial training and regeneration, systematic ministry evaluation, and the spiritual example of leaders. This model is believed to help churches experience stable growth, establish a consistent ministry rhythm, and present relevant evidence to the world. Thus, sustainable leadership is a strategic and theological approach to addressing seasonal ministry and strengthening the mission of the church today.

The Presbyterian-Synodal system of church government is based on the ideal theological foundation of Christocracy, the confession that Christ is the sole Head of the Church who rules directly through His Word and Spirit. Theoretically, this model rejects hierarchy, affirms the parity of all ecclesiastical officers (ministers, elders, deacons) as servants, and views the local church council as a complete church (ecclesia completa). However, in historical and contemporary practice, a fundamental tension exists whereby this system consistently deviates into hierarchical and clerical practices. This deviation manifests as a hierarchy of office (clericalism) and a hierarchy of assemblies (Synod-centrism), where authority shifts from Christ to official figures and Synodal structures that are viewed as the "highest court." This article aims to analyze the fundamental causes of this authority shift. Using a qualitative library research method, the author conducts a systematic-theological, historical-critical, and comparative analysis of the works of Reformers (especially Calvin), historical church order documents, and contemporary case studies (such as in Malawi and GMIM). This study concludes that this authority shift stems from two primary factors: First, a "theological deficiency" in many church order documents, which fail to affirm Christ's rule "through His Word and Spirit," stating instead only His rule "through the ministry of officials," thus effectively equating official authority with Christ's authority. Second, the historical legacy of Scottish "national covenant" ecclesiology, which was historically intentionally designed with a centralized authority structure for "godly officials" to "rule over" a mixed populace. The author recommends that churches in this tradition revise their church orders to explicitly re-assert the supremacy of Christ's rule through His Word and Spirit over any human official or synodical authority.