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This study examines the contribution of excise revenue from alcoholic beverages to Indonesia’s state revenue during the period 2021–2023. Alcoholic beverages are classified as excisable goods due to their potential negative impacts on public health and social order, making excise duty an important fiscal instrument for both revenue generation and consumption control. The objective of this research is to analyze the trend and magnitude of excise revenue from alcoholic beverages and its role in supporting national income. This study employs a quantitative descriptive method using secondary data obtained from official government publications, including reports from the Ministry of Finance and the Directorate General of Customs and Excise. The data are analyzed by comparing annual excise revenue figures and identifying their contribution to total excise and state revenue over the observed period. The findings indicate that excise revenue from alcoholic beverages showed a fluctuating but generally increasing trend from 2021 to 2023, reflecting post-pandemic economic recovery and adjustments in excise tariff policies. Despite its relatively smaller share compared to tobacco excise, alcoholic beverage excise consistently contributed to state revenue and demonstrated fiscal potential. The study implies that effective excise policy on alcoholic beverages can support state revenue while simultaneously serving as a regulatory tool to control consumption and mitigate social and health risks.

This study discusses the practice and meaning of Sholawat Amrik as a living tradition that develops in the Ahlus Shafa wal Wafa Islamic Boarding School, Sidoarjo, East Java. Sholawat Amrik is not only practiced in a series of formal ritual worship, but also is present continuously in the daily lives of students and worshippers, such as before meals, after prayers, in routine recitations, and various other collective spiritual activities. This shows that prayer is understood not just as a verbal reading, but as a religious practice that is alive and integrated with the daily pattern of Islamic boarding schools. This study aims to analyze the role of Sholawat Amrik in the process of internalizing religious values, strengthening spirituality, forming religious habits, and strengthening social relations in the pesantren community. The research approach used is qualitative with phenomenological methods, through participatory observation, in-depth interviews, and documentation studies. Data analysis was carried out by linking the findings to Glock and Stark's theory of religiosity, Charles Duhigg's theory of habit formation, and the concept of tazkiyatun nafs in the Sufism tradition of Imam al-Ghazali. The results of the study show that Sholawat Amrik has theological-spiritual, psychological, and social dimensions that contribute to purification of the soul, inner peace, and community solidarity. This practice forms a sustainable religious habit through a cue–routine–reward pattern, so that it becomes an integral part of the lifestyle of students and can be understood as a sufistic heritage that remains relevant in the modern era.

This internship program was carried out at PT Sunningdale Tech Batam with a focus on assisting and analyzing the material procurement process from both local and international suppliers, which has been affected by various challenges such as resin import quota regulations, slow customs clearance processes, and external disruptions including extreme weather and geopolitical conflicts. Through direct observation, interviews, and the collection of procurement administrative documents, this activity successfully mapped the entire procurement flow and identified key obstacles that cause material delays. The output produced is an official procurement flowchart that was then implemented across three departments, demonstrating improved process effectiveness through reduced lead time for local materials from 7–9 days to 6–8 days and for imported materials from 21–25 days to 18–22 days, along with fewer documentation errors and increased staff understanding of procedural workflows. Overall, this internship activity provides a significant contribution to the company by enhancing procurement efficiency, strengthening cross-departmental coordination, and improving supply chain resilience against external risks.

Understanding God in Christian education plays a crucial role in the moral formation of children, as the theological concept of God forms the foundation for values, character, and ethical actions, developed from an early age. In Christian education, the process of moral formation does not simply rely on rules or customs, but rather rests on the child's personal relationship with God as a loving, guiding Being, and the source of truth. This study uses qualitative methods with a library research approach to explore how the concept of God according to Christian theology can serve as a foundation for the comprehensive moral formation of children. The aim of this study is to analyze how God's attributes such as love, holiness, justice, and faithfulness can be applied in the educational process so that the moral values formed are not formalistic but grow from a deep spiritual awareness. The research findings show that a proper understanding of God helps children recognize moral standards rooted in God's character, develop ethical attitudes, and strengthen the internal drive to live according to His will. This research is also expected to contribute to Christian educators in developing theological, contextual, and effective learning strategies to continuously cultivate children's morality in accordance with the principles of the Christian faith.

This research is entitled “Women’s Representation in Political (Analysis of the Low Number of Elected Female Legislative Members in the Sabu Raijua Regency DPRD in the 2024 Election).” The low representation of women in politics is a significant issue in various regions, including Sabu Raijua Regency. This study aims to analyse the low representation of women in politics and the factors that hinder women from becoming legislative members in the Sabu Raijua Regency DPRD in the 2024 elections using Gender Theory, which focuses on three derivatives of the theory, namely gender issues, gender ideas, and gender representation. The results of the study show that the obstacles faced by women are not only related to individual capabilities, but are also the result of social constructs influenced by gender issues, gender ideas, and gender representation. Women are often faced with domestic burdens, financial constraints, and a lack of training from political parties, which limits their political capacity. Patriarchal customs also reinforce the notion that men are more suitable for leadership, while women are seen as quota fillers. As a result, representation is more symbolic than substantial, as evidenced by the fact that only two women have won seats in the Regional People's Representative Council (DPRD), one of whom was through the PAW mechanism. Barriers include traditional norms, gender stereotypes, and social legitimacy; lack of support and strategy from political parties; and financial constraints and campaign capital.

Cultural maintenance in Indonesia aims to preserve the cultural diversity of the Indonesian people, including traditions, arts, languages, customs, and cultural values. Culture plays a role in the formation of groups about the traditions of life inherited in society. One of the film's works reflecting people's lives was Melody Kota Rusa. Against the backdrop of Papuan culture, the film features traditions, customs, beliefs, and values still held in high esteem by the indigenous Papuan people. The existence of the movie Melody Kota Rusa can be an information medium about cultural ecology wisdom. The film can also be understood as a tool to convey messages and information to students. That the culture in Indonesia is so numerous and vast that it's assembled through the medium of storytelling. This study focused on the cultural ecology contained in the movie Melody Kota Rusa. The analysis in this study aims to explore the forms of cultural ecology that appear in the film Melody Kota Rusa, using semiotics studies to identify the cultural ecological symbols contained in the film, by applying Julian H. Rusa's theory of cultural ecology. Steward. This study uses a qualitative method, in which research is conducted with descriptive properties through analytical methods to collect data, sampling or data sources in this study by watching Melody Kota Rusa films carefully all scenes, dialogs, music, visual images, and other subjects. The film's setting is related to Papuan culture. Data collection techniques with triangulation and data analysis are qualitative.

Rapid This study examines the effectiveness of environmental legal instruments in addressing water access inequalities in multicultural rural communities. Despite the existence of various legal frameworks, disparities in water access remain prevalent, especially in rural areas where socio economic, cultural, and governance challenges persist. Legal instruments such as the Water Framework Directive (WFD) and the Clean Water Act (CWA) have proven effective in improving water quality and access in urban settings, but their impact in rural communities is often limited. The study explores the role of legal pluralism, where both statutory and customary laws coexist, in enhancing water governance. It also evaluates the importance of integrating cultural sensitivity into legal frameworks to foster community participation and sustainable water management. Through a mixed methods approach combining legal analysis and socio economic assessments, this study provides insights into the barriers to effective water governance and proposes policy recommendations for improving water access. Key findings suggest that inclusive governance models, which respect local customs and empower communities, lead to more sustainable and equitable water management outcomes. The study highlights the need for legal reforms that recognize the diverse cultural, governance, and infrastructural contexts of rural communities, ensuring that water access policies are both culturally adaptive and legally effective. By integrating these approaches, future policies can more effectively tackle water access inequalities in multicultural rural settings.  

The purpose of writing this paper is to find out the Procedure for Handling the Arrival of the Mt. Bentley I Ship Loading Crude Palm Oil (CPO) at PT. Tarunacipta Kencana, Tarahan Branch, Lampung. The methods applied are library research and field research by describing the Procedure for Handling the Arrival of the Mt. Bentley I Ship Loading Crude Palm Oil (CPO) at PT. Tarunacipta Kencana, Tarahan Branch, Lampung. This paper explains the procedures for the arrival of the ship and the administration to the relevant agencies regarding the arrival of the ship and coordinating with the Shipper and owner regarding the smoothness of the ship in the arrival process and the loading process. In the process of the Arrival of the Mt. Bentley I Ship, Pt. Tarunacipta Kencana as an agent provides the best service to the Mt. Bentley I Ship such as fast and efficient PKKA management, providing updated information about the ship's berthing to the owner and charter. He also explained the obstacles encountered, including cargo not being ready by the shipper and cargo analysis results not yet being released by the customs and excise agency. He also explained what can be done to ensure the ship's loading process is unimpeded and its departure is not delayed.

This study used a qualitative approach with a Systematic Literature Review (SLR) as the data collection technique. This study examined the institutional factors causing long dwelling times at Tanjung Emas Port and mitigation efforts. The analysis revealed that the main root of the problem lies in the lengthy administrative and goods inspection (customs) processes, particularly in the red, yellow, and green inspection lanes. Obstacles include the lack of data integration (such as PIB and SPPB dates) between the Semarang Container Terminal (TPKS) and Customs, as well as incomplete documents by service users. A significant impact was felt on imports, where dwelling times were longer due to complicated quarantine and customs inspections, while exports were relatively unaffected.

This research examines inter-ethnic marriages between Acehnese and Bugis-Makassar communities in Makassar City from 1990 to 2004, which emerged as a consequence of social mobility, cross-cultural interaction, and compatibility of religious values. The purpose of this study is to explain the factors that trigger inter-ethnic marriages, the underlying customary processes, and the socio-cultural dynamics that occur within family life. This research uses historical methods, including the heuristic stage, source criticism, interpretation, and historiography, with data obtained thru in-depth interviews with four families and related documentary sources. The research findings indicate that holding a wedding requires cultural negotiation between the two groups, with some families adopting traditional Acehnese ceremonial customs, while others implement Bugis-Makassar traditions. In family life, couples face differences in values regarding communication, gender role division, and religious practices, which are then overcome thru a dialogue-based process of adaptation and compromise. This process results in the formation of hybrid cultural identities, the expansion of social networks, and the strengthening of inter-ethnic integration. Overall, intertribal marriages serve as a medium for cultural reconciliation and a means of building more inclusive social relationships in a multicultural society.

This research examines inter-ethnic marriages between Acehnese and Bugis-Makassar communities in Makassar City from 1990 to 2004, which emerged as a consequence of social mobility, cross-cultural interaction, and compatibility of religious values. The purpose of this study is to explain the factors that trigger inter-ethnic marriages, the underlying customary processes, and the socio-cultural dynamics that occur within family life. This research uses historical methods, including the heuristic stage, source criticism, interpretation, and historiography, with data obtained thru in-depth interviews with four families and related documentary sources. The research findings indicate that holding a wedding requires cultural negotiation between the two groups, with some families adopting traditional Acehnese ceremonial customs, while others implement Bugis-Makassar traditions. In family life, couples face differences in values regarding communication, gender role division, and religious practices, which are then overcome thru a dialogue-based process of adaptation and compromise. This process results in the formation of hybrid cultural identities, the expansion of social networks, and the strengthening of inter-ethnic integration. Overall, intertribal marriages serve as a medium for cultural reconciliation and a means of building more inclusive social relationships in a multicultural society.

This study aims to explore the institutional governance and collaboration mechanisms at Indonesia's entry points, emphasising both formal arrangements, such as Memoranda of Understanding, and informal communication channels that facilitate daily operations among Immigration, Customs, Port Authorities, Law Enforcement, and Health Agencies. The research employed qualitative methods, including interviews, observations, and document analysis, grounded in Policy Network theory, to analyse the dynamics of institutional collaboration at entry points. The findings highlight that border oversight effectiveness hinges on inter-agency synergy quality, trust, and the ability to overcome technical and procedural barriers, whilst significant challenges include technological disparity, particularly incompatible data platforms hampering real-time information sharing, and silo mentalities driven by security concerns that impede operational harmonisation, resulting in delays and inefficiencies. Trust mechanisms such as informal communication groups, regular meetings, and leadership support significantly improve coordination and operational performance. The study concludes that sustainable and adaptive governance models characterised by mutual trust, effective communication, and technological integration are essential for enhancing border security and facilitating legal movement. The research underscores the importance of integrating technological systems to ensure interoperability, developing clear cross-agency SOPs, and fostering a collaborative culture that prioritises shared goals over organisational ego. Strengthening institutional collaboration at border crossings will bolster Indonesia's national security, economic growth, and international reputation, and contribute to resilient, efficient border management systems capable of addressing contemporary threats.

As a region with cultural, religious, and ethnic diversity, Bali functions as a social laboratory to understand the interaction between religious communities. The implementation of Islamic Religious Education (PAI) plays a strategic role in building harmony in a multicultural society. Therefore, comprehensive Islamic Religious Education (PAI) is needed to achieve the goal of a harmonious, peaceful, and secure community life even though they have different religions, tribes, nations and even languages. Based on the complexity of the problems above, the focus of the research is: 1) What is the strategy of educators in integrating Islamic values that are relevant to cultural diversity in Bali? 2) What are the challenges faced in implementing PAI in Bali's multicultural environment? 3) What is the PAI curriculum that supports the values of tolerance and diversity? The objectives of this study are: 1) To determine the strategy of educators in integrating Islamic values that are relevant to cultural diversity in Bali. 2) To determine the challenges faced in implementing PAI in Bali's multicultural environment. 3) To determine the PAI curriculum that supports the values of tolerance and diversity. This type of research is qualitative with a descriptive approach, informants are determined purposively. As sources of information (informants) are the Head of the Environment, Head of Customs, Muslim Community Leaders, Head of Foundation, Head of School, students and Parents. Data were collected through interviews, observations and documentation, then analyzed with the stages of data reduction, data presentation and drawing conclusions. 

This research is motivated by the diversity of students found in Islamic boarding schools. Islamic boarding schools are an appropriate base for instilling religious and cultural values ​​in students. Therefore, differences in race, ethnicity, customs, social class, and culture are not addressed with exclusive and fanatical attitudes to prevent conflict. The purpose of this research is to provide multicultural education management training in Islamic boarding schools as an educational alternative that can be applied to address the problems faced by students and the current multicultural society, so that each student can live side by side despite differences in harmony and peace in accordance with religious and cultural values. The research method used is qualitative with the PAR (Participatory Action Research) model. For data collection, in-depth interviews, participant observation, and documentation were used. The results of this study are that multicultural education management training is a preventive effort to address various problems and becomes a real solution to existing problems in Islamic boarding schools related to the religious and cultural values ​​of students. In addition to being an alternative means of solving problems, multicultural education management training is also a means of fostering students so that they do not lose their cultural roots in accordance with religious values. Thus, the implementation of multicultural education management training can be said to be successful if it can produce students who have a tolerant attitude, are not hostile, and do not conflict caused by differences in culture, ethnicity, customs, social class, abilities, and others.

This study aims to describe the social structure in the implementation of the Hata Situtur Poda custom in the marriage of the Angkola and Mandailing communities in Paringgonan Julu Village, Ulu Barumun District, Padang Lawas Regency, and identify the roles and responsibilities of each element in the social structure. The research method used is qualitative with a phenomenological approach. Data collection techniques include participant observation, in-depth interviews and study of related documents. Data analysis was done thematically by categorizing, describing, and drawing conclusions based on data obtained in the field. The results showed that the social structure of the implementation of Hata Situtur Poda involved various elements, namely the bride and groom, the parents of the bride and groom, the extended family of the bride and groom (kahanggi, anak boru, mora), traditional leaders (hatobangon, raja adat), religious scholars, government elements, and the wider community. Each element has specific and complementary roles and responsibilities in supporting the smooth running of the traditional procession. This tradition not only functions as a medium for conveying advice and advice on family life, but also as a mechanism for preserving cultural, moral and social values that have been passed down from generation to generation. This study concludes that the successful implementation of Hata Situtur Poda is highly dependent on a strong and organized social structure, which is able to maintain the continuity of the tradition amid the dynamics of changing times.

The Port Clearance Certificate (PCC / SPB) is a mandatory state document issued by the Harbor Master (Syahbandar) as proof of the ship's seaworthiness and the fulfillment of all administrative obligations before leaving the port. In the clearance process for foreign-flagged vessels, the role of the shipping agent is crucial as the representative of the ship owner to coordinate all required permits and documents with various related government agencies (Harbor Master's Office/KSOP, Customs, Quarantine, and Immigration). PT. Dalian Putra Maritim Belawan Branch utilizes an integrated digital system (Inapornet) to manage ship agency services for both incoming and outgoing vessels. This study aims to comprehensively analyze and describe the role and effectiveness of the ship agent, PT. Dalian Putra Maritim Belawan Branch, in expediting the process of issuing the Port Clearance for foreign ships at the Harbor Master and Port Authority Office (KSOP) in Belawan. This research employs a qualitative-descriptive method supported by: 1) Library Research to collect theoretical data and regulations; and 2) Field Research, which involves direct observation of Standard Operating Procedures (SOPs) and the collection of accurate data within the Belawan Port environment. The research results indicate that the ship agent plays a central and vital role in the entire Port Clearance issuance process. The success of issuing the Port Clearance is heavily dependent on the speed, accuracy, and efficiency of the coordination carried out by the agent, ensuring that the vessel meets all safety, security, and maritime environmental protection requirements before being permitted to sail.

Traditional settlements are a reflection of the way of life, cultural values, and interactions of society with the natural environment. In the context of Luluo Village, settlement patterns are not only formed by physical factors such as topography and natural resources, but are also influenced by the local wisdom of the Gorontalo people who have a value system, customs, and cosmology-based spatial planning. The objectives of this study are: 1) To describe the traditional settlement patterns of Luluo Village, Biluhu District, Gorontalo Regency; 2) To analyze the development and changes in settlement patterns in Luluo Village; 3) To identify forms of local wisdom that play a role in the formation and preservation of settlement patterns. Method: used in this study is a qualitative descriptive method. Results: This study is 1) Traditional Settlement Patterns of Luluo Village seen from the distribution pattern of houses, building orientation, distance between houses, open spaces. 2) forms of local wisdom in traditional settlements. 3) The development of settlements in Luluo Village. 4) The impact of settlement development on socio-cultural life. Conclusion: Based on the results of this study, it can be concluded that the development of traditional settlement patterns in Luluo Village is a dynamic process influenced by environmental, social, cultural, and economic factors. Local wisdom is the main foundation in the formation and development of settlements, despite facing the challenges of modernization. Traditional settlement patterns based on local wisdom have proven capable of creating a harmonious, sustainable, and socially value-oriented residential environment.

The Basiacuong tradition is one of the oral cultural heritages of the Kampar (Ocu) people in Riau, which is rich in philosophical, ethical, and religious values. This study aims to analyze the expressions in the Ocu language that appear in Basiacuong practices using an ethnolinguistic approach. The research data were obtained through audiovisual observations of Basiacuong videos published in digital media, then transcribed and translated into Indonesian. The analysis was carried out using the interactive model of Miles and Huberman (1994) through three stages: data reduction, data presentation, and drawing conclusions. The results of the study indicate the existence of eight main utterances that include proverbs, traditional pantun, advice, religious expressions, and social and philosophical expressions. These utterances function to instill moral values, strengthen social ethics, entertain, and legitimize customs through Islamic teachings. This study confirms that the Basiacuong tradition is not merely an oral performance, but a means of inheriting cultural identity and an educational medium that remains relevant in maintaining social harmony in the Kampar community.

Indonesia is a pluralistic country with diverse religions, races, ethnicities, and customs, making freedom of expression an essential right protected by law. Article 28E of the 1945 Constitution guarantees every citizen the right to freely express their beliefs and opinions. From the perspective of fiqh Siyasah Dusturiyah (Islamic constitutional politics), freedom of expression is a right that must be safeguarded by the state as long as it aligns with the principles of deliberation and does not contradict Islamic law. This study aims to examine the freedom of expression of Syaykh Al-Zaytun in light of Siyasah Dusturiyah and Article 28E of the 1945 Constitution. The research uses a normative juridical approach with primary data sources including the Constitution and the book Ilmu Hukum dalam Simpul Siyasah Dusturiyah by Ali Akhbar Abaib Mas Rabbani Lubis, as well as secondary sources such as books, journals, documents, and legal regulations. The findings indicate that Syaykh Al-Zaytun’s freedom of expression is permissible under both perspectives, provided certain conditions are met: it must comply with Islamic law and national law, uphold public interest, cause no harm, and be accompanied by social responsibility. Syaykh Panji Gumilang’s views should be understood as part of public discourse, not hate speech, as they aim to foster nationalism and the common good.  

Inheritance law in Indonesia is pluralistic because it is influenced by three legal systems, namely customary law, Islamic law, and western civil law (Burgerlijk Wetboek) which is a legacy of the Dutch colonial era and divides the population based on legal classes. This diversity of legal systems also influences inheritance practices in Chinese society which traditionally adheres to a patrilineal system, where sons are prioritized over daughters in the distribution of inheritance. This study aims to analyze the inheritance law regulations for Chinese society, the development of inheritance practices that occur, and the legal considerations used by judges in the Supreme Court Decision Number 147K/Pdt/2017. The research method used is normative-empirical legal research with a statutory approach, cases, and legal identification, as well as assessing the effectiveness of legal implementation through literature studies and interviews. The results of the study indicate that the Supreme Court decision confirms the equality of inheritance rights between sons and daughters. This marks a shift in the Chinese inheritance system from patrilineal customs to the application of the provisions of the Civil Code, which upholds the values ​​of justice and gender equality.