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Renawati Renawati; Resty Desnita; Rusia Yanti; Jenni Afriani; Sahara Wita

Ta'rim: Jurnal Pendidikan dan Anak Usia Dini 2026 Sekolah Tinggi Agama Islam Yayasan Pendidikan Ilmu Qur'an Baubau

This study endeavors to elucidate the application of educational videos pertaining to Heroes' Day in fostering the social communication competencies of early childhood learners at Kindergarten 001 Bunguran Timur Laut. Social communication skills are essential for young children as they support language development, social interaction, emotional expression, and the ability to build positive relationships with others. Therefore, educators are encouraged to utilize innovative and engaging learning media that can effectively stimulate children's communication abilities. The methodological framework employed in this investigation was qualitative in nature, utilizing a descriptive approach. The participant cohort comprised 15 children from Group B, aged between 5–6 years. Data were gathered through systematic observation, structured interviews, and comprehensive documentation to obtain a thorough understanding of the learning process and its outcomes. The findings revealed that the integration of educational videos concerning Heroes' Day facilitated the development of social communication skills among children, including verbal expression, responsive inquiry, collaborative engagement, and interactive discourse with peers and educators. The participants demonstrated heightened enthusiasm, greater confidence in expressing their opinions, and increased active participation throughout the instructional sequence. Moreover, the visual and auditory elements of the videos helped children better understand the learning material and encouraged meaningful discussions. Consequently, educational videos pertaining to Heroes' Day may serve as an effective pedagogical medium for nurturing the social communication competencies of early childhood learners at Kindergarten 001 Bunguran Timur Laut.

Ita Mulyawati Dewi; Agus Rasyid Chandra Wijaya

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the authority of the Regional People's Representative Council (DPRD) of Sukabumi City based on Government Regulation Number 12 of 2018 concerning Guidelines for the Preparation of Standing Orders of Regional People's Representative Councils of Provinces, Regencies, and Cities. The authority of the DPRD is a crucial element in ensuring the effective implementation of regional governance under the principle of check and balances. This research employs a normative juridical legal research method with a descriptive-analytical specification. The approaches used include the statute approach, conceptual approach, and case approach. The analysis is conducted using the Authority Theory of Philipus M. Hadjon, which classifies sources of authority into attribution, delegation, and mandate. The results indicate that the authority of the DPRD of Sukabumi City in exercising its supervisory function originates from constitutional attribution directly conferred by Article 20A paragraph (1) of the 1945 Constitution, reinforced by Law Number 17 of 2014, Law Number 23 of 2014, and operationalized through Government Regulation Number 12 of 2018 Articles 19, 21, and 22. Such authority is imperative in nature, not merely discretionary. Failure to exercise it constitutes a violation of the constitutional mandate, resulting in what Hadjon refers to as a legal oversight vacuum that enables systematic and recurring legal violations.

Ade Nabila Hazanah; Syamzaimar Syamzaimar

Jurnal Pendidikan Pancasila dan Kewarganegaraan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study examines the integration of Al-Farabi’s and Ibn Khaldun’s values into the reconceptualization of Civic Education (PKn) in Indonesia. Civic Education has often been criticized for its normative orientation, which lacks relevance to the multicultural realities and democratic challenges of contemporary society. The objective of this research is to construct a conceptual framework that combines Al-Farabi’s emphasis on rationality, morality, and human perfection with Ibn Khaldun’s focus on social solidarity (asabiyyah) and adaptability to societal change. Using a qualitative descriptive approach with a library research design, this study analyzes classical and contemporary literature to identify the relevance of these contributions to PKn. The findings reveal that integrating Al-Farabi’s moral dimension and Ibn Khaldun’s social dimension enriches the ethical, spiritual, and civic aspects of PKn, while aligning with the foundational values of Pancasila. This integration offers a transformative model of PKn that not only develops cognitive competence but also nurtures moral integrity, social justice, and civic engagement. The implication is that PKn can serve as a holistic instrument for shaping citizens who are intellectually critical, ethically responsible, and socially cohesive. Nevertheless, the limitation of this study lies in its conceptual nature, as empirical testing has not yet been conducted, suggesting the need for further applied research to validate the proposed model.

Bertha Cristine Zebua; Asep Afaradi

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Technological developments have brought significant changes to various aspects of human life, including church life. These changes also impact intergenerational relationships within the congregation. This paper aims to examine the challenges faced by church leaders at GEKISIA Depok in serving Generation X, Millennials, and Generation Z, and to examine the relevance of the theological principle of Romans 12:2 in addressing these challenges. Ultimately, the author observes that differences in generational characteristics influence communication patterns, ministry models, and congregational expectations of church leadership. Therefore, church leaders in the digital age are required to be adaptive, transformative, and remain rooted in biblical values. Romans 12:2 serves as an important theological foundation for Christian leaders to experience a renewed mindset so they can serve according to God's will without being influenced by worldly patterns. Furthermore, the challenge of cross-generational leadership is not merely practical in nature, but also theological. Each generation brings different experiences, values, and perspectives in understanding faith and spirituality. Generation X tends to value institutional stability and loyalty, while Millennials are more oriented toward authentic experience and community. Generation Z, having grown up entirely in the digital age, communicates and expresses faith in ways that differ greatly from previous generations. In this context, church leaders are called to become bridges between generations, rather than simply following trends or rigidly preserving tradition.

Putu Khanha Khilana Putra Bukian; Ni Luh Wayan Yasmiati; Seni Kamalia Rizki Fathullah

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study analyzes the regulatory gaps in digital forensics regarding the handling of natural resource crimes and the state’s constitutional responsibilities following the enactment of Law No. 1 of 2024. Modern natural resource crimes, such as illegal logging and illegal mining, have evolved to leverage digital technology, leaving complex electronic traces in the form of GPS data and digital documents. However, Indonesia still faces procedural gaps in the Criminal Procedure Code (KUHAP), unclear technical standards (SNI 27037:2014 is voluntary in nature), and conflicts between the Information and Electronic Transactions Law (UU ITE) and sectoral NRE laws. This normative legal study employs legislative, conceptual, and case-based approaches. The research findings indicate that the absence of digital forensic authentication standards has fatal implications, as evidenced by the Sidoarjo District Court Decision No. 488/Pid.B/2024/PN Sda, which rejected electronic evidence. This situation constitutes state negligence (staatsverzuim) that violates Article 1(3) and Article 33(3) of the 1945 Constitution of the Republic of Indonesia. The study recommends the development of standard digital forensic procedures, the acceleration of ISO/IEC 17025 laboratory accreditation, and the harmonization of sectoral regulations

Ahmad Muhammad Musta’in Nasoha; Maulida Ristia Ardhita; Meisya Putri Aulia; Safira Zahrotul Ulya; Tiara Luna Oktavia

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the relationship between legal compliance and the internalization of the constitution in strengthening the concept of the rule of law through a constitutional rights approach and the theory of Islamic Sociological Jurisprudence. The main issue addressed is the low level of legal compliance, which is often caused by a weak understanding and internalization of constitutional values in society. This research employs a normative juridical method with conceptual and sociological approaches, supported by an analysis of Islamic legal theory that emphasizes the interconnection between legal norms, social values, and morality. The findings indicate that legal compliance does not solely depend on formal law enforcement mechanisms, but also on the process of internalizing constitutional values as part of public legal awareness. The constitutional rights approach positions individuals as primary subjects who possess awareness of their rights and obligations, while the theory of Islamic Sociological Jurisprudence reinforces the moral and social dimensions in the formation of legal compliance. The integration of these two approaches can create a legal system that is not only normative in nature but also responsive to the social and religious values of society. Therefore, strengthening the rule of law requires a comprehensive strategy through legal education, the internalization of constitutional values, and the enhancement of moral awareness based on Islamic principles. This study is expected to contribute both theoretically and practically to the development of integrative and contextual legal studies in Indonesia.

Agustinus Abraham

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

This study examines the Massuru’ Tondok ritual as a space for encountering the Transcendent within the Aluk Todolo belief system of the Torajan community in the villages of Suppiran, Mesakada, and Salisali (SMS), Pinrang Regency, South Sulawesi. The ritual is understood not merely as a cultural tradition, but also as a religious expression through which the community establishes a relationship with Puang Matua as the Supreme Being. This research employs a qualitative method using a literature review approach. The analysis is based on Ninian Smart’s theory of the dimensions of religion, particularly the doctrinal, mythological, ritual, experiential, ethical, social, and material dimensions. The findings reveal that Massuru’ Tondok contains interconnected religious elements manifested through myths, ritual symbols, sacrificial offerings, prayers, customary regulations, communal participation, and sacred material objects. The ritual functions as a medium for expressing gratitude, seeking protection, fertility, and prosperity, while also strengthening social solidarity and maintaining harmony between humanity, nature, and the Divine. Therefore, this study concludes that Massuru’ Tondok represents a living religious and cultural heritage that continues to hold deep spiritual and social significance for the Aluk Todolo community.

Kukuh Judy Handojo; Sudarmiatin Sudarmiatin; Heri Pratikno

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

A MSMEs in Indonesia has recently contributed to national exports by 15,7%  compared with Thailand that has reached 29 %, so substantial revision are required to make sure that increasing contribution which ultimately will give positive impact toward the economy overall, because almost 90 % of human resource work in MSMEs sector with nature resource and other plentiful resources. The main problem that is commonly found by MSMEs is to optimize the available resources as well as fulfill the required standards that have established and required regulation in order to ensure the resulting product is accepted by the market and to comply with the regulation that has been established by the regulator. Indonesia as the second biggest country in the world has biodiversity certainly offers benefits that hard to imitate by other country in producing biopharmaceutical plants product, therefore it offers competitive potential in the global market, however market penetration by MSMEs biopharmaceutical plants sector commonly discontinued regarding with technical barriers to trade (TBT). This study is based on a case study that aims to analyze main challenges in fulfillment of international certification and to formulate adaptation strategy for MSMEs. By conducting through a descriptive qualitative method with case study approaches, the result of study indicates that high compliance costs,  registration procedural complexity from the source and destination country, as well as the inconsistency of raw material quality became the main barriers. The proposed strategy including group certification model, CPOTB standard harmonization, and the utilization of integrated government assistance schemes will provide real contribution in assisting MSMEs fulfilling global market requirements.

Heri Isnaini

The concept of mahabbah (divine love) is one of the pinnacles of achievement in the Sufism tradition that marks the existential closeness between man and God. In the context of prophetic literature, this concept is not only present as an individual spiritual experience, but also undergoes a transformation into a communicative aesthetic and ethical discourse. This study aims to examine the transformation of the concept of mahabbah in Kuntowijoyo's poems by placing them in a prophetic literary framework that emphasizes the dimensions of transcendence, humanization, and liberation. The method used is literary hermeneutics with an interpretive approach to uncover the layers of symbolic meaning in the text. The data is in the form of selected poems that represent the themes of spirituality, Divine love, and human relationship with God. The results of the study show that the concept of mahabbah in Kuntowijoyo's poems undergoes a transformation from the concept of classical Sufism which is esoteric in nature to a more contextual and communicative symbolic expression. This transformation is seen through the use of symbols of love, longing, sincerity, and sacrifice that represent not only man's vertical relationship with God, but also a horizontal relationship with fellow humans. Thus, mahabbah in prophetic literature does not stop at the mystical dimension, but moves towards social praxisis oriented towards human values. This research confirms that poetry functions as a dialectical medium between spiritual experience and social reality, as well as a means of transforming transcendental values into concrete life.

Fiqhi Fajriyah; Indah Rahmawati Oktavia Macdalena; Muhamad Afif

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

The crisis of human spirituality, which separates the inner dimension from the universe, is at the root of the current global environmental crisis. The purpose of this study is to comprehensively examine how Sufi principles are applied in environmental conservation practices at the Shadana Islamic Boarding School in Padarincang, and to determine how the teachings of the book Fathul 'Arifin influence the formation of the students’ ecological ethics. This research was conducted qualitatively through a case study. Data were collected through document analysis, in-depth interviews, and participatory observation from September 22 to October 5, 2025. The results indicate that the concept of spiritual purification, or tazkiyatun nafs, is integrated with nature conservation by activating the seven lathaif. Environmental conservation, such as protecting springs and forests, is viewed as a form of spiritual devotion to the Creator, as human awareness of the elements of fire, water, wind, and earth fosters a strong inner connection with the macrocosm or the universe. The results indicate that the santri paradigm has shifted from anthropocentrism to theocentrism. This study proposes an “Eco-Sufism” model, grounded in the transformation of inner consciousness, as an alternative solution to address environmental degradation. This approach emphasizes that to foster sustainable harmony among humans, God, and the universe, ecosystem sustainability requires a strong foundation of spirituality.

Shafna Chairunnisa

Publikasi Para ahli Bahasa dan Sastra Inggris 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study analyzes signs and symbols in Katherine Mansfield’s short story “The Doll’s House” (1922) using Charles Sanders Peirce’s semiotic approach. The study is descriptive qualitative in nature, employing data collection techniques such as close reading and note-taking. The analysis was conducted by classifying signs based on Peirce’s theory, icons, index, and symbols, through the triadic model (representamen, object, interpretant). The results of the analysis indicate that the doll’s house functions as both an icon and a symbol of social status and the false luxury of the upper class. Elements such as the smell of paint and the appearance of the Kelvey sisters serve as indices of social inequality. Meanwhile, the small lamp is the strongest symbol representing hope, warmth, and the possibility of transcending social class boundaries. Through this short story, Mansfield critiques class prejudices learned from childhood while conveying a message of empathy across social classes.

Yohakim Polohae Ritan; Mario Antonius Wato Tukan; Rafael Hilarius Rangi Hurint

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

The gobal ecological crisis reflects the deteriorating relationship between humans and nature caused by the anthropocentric paradigm that places human at the center of life. This perspective encourages excessive exploitation of nature, resulting in inviromental destruction and ecosystem imbalance. This study aims to analyze the decontruction of anthtropocentricm within the ecological crisis and to reconstruct the relationship between humans and creation through the perspective of eco-theology. The research employs a quaitative method using a literature study approach by analizyng  various theological and ecological sources. The findings reveal that the ecological crisis is not merely a technical, but also a crisis of human paradigms toward nature. Therefore, the deconstruction of anthropocentrims is necessary to challenge the exploitative mindset of humans toward creation. Eco-theology offers an understanding that humans are an integral part of creation and possess moral and spiritual responsibilities  top reserve ecological sustainability. The relationship between humans and nature needs to be rebuilt harmoniously through ecological awareness, invironmental ethics, and collective responsibility for the sustainability of life. Thus, reconstructing the relationship between humans and creation becaomes an essential step toward developing a more ethical, sustainable, respectful awareness of all  creation.

Mey Pasampe; Esrawati Ka’bi Sumussang; Arya Salo Pongtinggi

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The fleeting nature of human life constitutes a key theme in theological reflections within the Old Testament, particularly in the Book of Psalms in the Alkitab, which highlights human limitations and the inherent uncertainty of existence. Psalm 39:6–7 depicts human life as a transient shadow and emphasizes the futility of human efforts if they are not oriented toward God. This study seeks to explore the meaning of human transience in this passage and assess its theological significance for contemporary life. A qualitative approach with biblical hermeneutics is employed, considering historical, literary, and theological dimensions. The analysis indicates that the metaphor of the “shadow” illustrates human fragility, while the depiction of life’s futility critiques the human tendency to find purpose solely in worldly endeavors. Despite this, Psalm 39 ultimately directs readers toward hope in God, portraying Him as the ultimate source of true meaning. In a modern, materialistic context, this message continues to be relevant as a reminder of human dependency on God and the limitations of human life. Therefore, the transience of life does not signify the end of existential purpose but rather opens the way to deeper spiritual insight and the strengthening of faith.

Nadya Fadhilah Lubis; Andini Audiansyah; Halimahtussakdiah Halimahtussakdiah; Muhammad Syaifullah

AL-MUSTAQBAL: Jurnal Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This article analyzes the nature of knowledge (al-‘ilm) from the perspective of Islamic educational philosophy amid the current wave of secularization of knowledge, which has produced a dichotomy between religious knowledge and general knowledge. This study employs a qualitative descriptive method with a literature review approach. The findings indicate that in Islamic philosophy, knowledge is not merely understood as an accumulation of empirical data, but also as light (nūr) that connects the subject and the object through a divine intermediary (wasilah ketuhanan). The sources of knowledge include revelation, reason, and sensory perception, which are operationalized through the instruments of the heart (qalb) and intellect (‘aql). This understanding affirms that knowledge possesses both intellectual and spiritual dimensions that are interrelated and inseparable. Furthermore, the implication of this conception of knowledge is the necessity of reconstructing the Islamic education curriculum in an integrative and interconnected manner to overcome the existing dichotomy of knowledge. Thus, Islamic education is expected to produce the ideal human being (insan kamil) who achieves a balance between intellectual intelligence and spiritual depth. The findings also emphasize the importance of epistemological integration in modern Islamic education systems and the strengthening of spiritual values in the learning process.

Fitriana Wijaya

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

Knowledge should not only make human beings intellectually capable, but also guide them to understand the meaning and direction of life. However, in modern education, knowledge is often reduced to an instrument for obtaining grades, degrees, employment, and material success. This condition indicates a crisis of meaning in education, where knowledge grows rapidly but is not always followed by moral awareness and spiritual maturity. This article examines the Philosophy of Unity of Sciences as an alternative paradigm to restore the meaning of knowledge in modern education. This study uses library research with a descriptive-critical approach. The primary sources include the Qur’an, Hadith, Al-Ghazali’s Iḥyā’ ‘Ulūm Al-Dīn, Syed Muhammad Naquib Al-Attas’ Islam and Secularism, and the Javanese ethical text Serat Wedhatama. This article is also strengthened by the thoughts of Muslim scholars such as Al-Kindi, Al-Farabi, Ibn Sina, Al-Biruni, Ibn Al-Haytham, Al-Khawarizmi, and Ibn Khaldun. The result of this study shows that the Philosophy of Unity of Sciences views all knowledge as originating from Allah. Therefore, religious knowledge and general knowledge should not be separated or opposed to each other. Both should work together to form human beings who are faithful, rational, ethical, and responsible. In this sense, knowledge can be understood as “a way home”, namely a way to return to God, to the self, to humanity, and to nature.

Kunarso Kunarso; Dicky Hartono; Rena Fandani; Michael Fredson Soselisa

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

The development of digital technology has transformed trading patterns through the emergence of live shopping, a phenomenon that enables real-time interaction between sellers and consumers. Although it offers marketing efficiency, this model poses significant legal risks, including misleading information, promotional manipulation, and product non-conformity. This study aims to analyze legal certainty in consumer protection within live shopping transactions, examine the forms of business actors’ liability for consumer losses, and identify obstacles to regulatory implementation along with efforts to strengthen supervision.The research method employed is normative legal research using both a statute approach and a conceptual approach. The results indicate that legal certainty in consumer protection within this ecosystem is grounded in the integration of Law No. 8 of 1999 (Consumer Protection Law) as the lex generalis and Government Regulation No. 80 of 2019 (Electronic Commerce/PMSE) as the lex specialis, which recognizes the validity of real-time electronic contracts. The legal liability of business actors is strict liability in nature, in accordance with Article 19 of the Consumer Protection Law, and may also be construed as a tort (Article 1365 of the Civil Code) in cases involving distortion of visual information.However, the effectiveness of these regulations is hindered by the ephemeral nature of transactions and low levels of digital literacy. This study recommends the implementation of technology-based supervisory systems (suptech), strengthening the oversight function of platforms (PPMSE), and policy synchronization between the Ministry of Trade and the Ministry of Communication and Informatics in standardizing business actor verification to ensure the security of the digital commerce ecosystem.

Sri Yulianti Mozin; Alfiyah Agussalim; Resti Uda’a; Juljia Aulia Dodi; Alirman Totamu +2 more

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

Bureaucratic rigidity is a form of public administration pathology that remains a serious problem in Indonesian governance. The bureaucracy's rigid, hierarchical nature, slow decision-making, and resistance to change are major obstacles to the government's digital transformation process. Amidst the demands of the digital era, which prioritizes speed, transparency, and efficiency, an unadaptive bureaucracy actually slows down innovation in public services and erodes public trust in the government. This study aims to analyze bureaucratic rigidity as a disease in public administration and its impact on the implementation of digital transformation in Indonesia. The method used is a qualitative approach with a literature review. The results indicate that bureaucratic rigidity is caused by a conservative organizational culture, complicated regulations, and low human resource capacity to adapt to technology. Furthermore, a lack of system integration and weak transformational leadership exacerbate these conditions. Digital transformation is not merely a technological issue, but a paradigm shift in governance. Therefore, comprehensive bureaucratic reform is needed, including simplifying procedures, strengthening the digital competency of civil servants, and shifting the work culture to be more flexible and innovative. Thus, an adaptive and responsive bureaucracy can be realized as the foundation of an effective digital government that is oriented towards public services.

Yosef Valdo Leso; Mensivansinus Hardi Yanto; Albertus Gumin

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

The contemporary ecological crisis demonstrates an imbalance in the relationship between humans and nature that is not only ecological, but also theological and moral. This article aims to analyze the ecological crisis from the perspective of Augustine of Hippo through the concepts of free will (liberum arbitrium) and the order of love (ordo amoris), as well as their relevance to the relationship between humans and nature. This study employs a qualitative approach using the library research method. The primary data sources are secondary literature, namely books and academic studies discussing Augustine’s philosophical and theological thought, supported by journal articles, Church documents, and contemporary ecotheological studies. The data were analyzed using descriptive-analytical and hermeneutic methods. The results of the study indicate that the ecological crisis originates from the disorientation of human will influenced by excessive self-love, which gives rise to an anthropocentric and exploitative attitude toward nature. From Augustine’s perspective, the restoration of the relationship between humans and nature requires an order of love directed toward God as the highest good. Therefore, the ecological crisis is understood as a spiritual crisis that demands an inner transformation of humanity in establishing an ethical relationship with all creation.

Gadis Artika; Dian Aurelia Febrina; Nailah Azura Sandi; Ida Basaria

This study aims to identify and analyze Ramadan-specific lexicons used by Indonesian Muslim communities on social media, as well as to describe the cultural meanings embedded within them. The study employs an anthropolinguistic approach with a descriptive qualitative method. Data were collected through observation and note-taking techniques from three social media platforms X (Twitter), TikTok, and Instagram during the Ramadan 1446 H/2025 period. A total of 32 Ramadan-specific lexicons were identified and classified into three categories: greetings and expressions (12 items), worship-related lexicons (10 items), and culinary lexicons (10 items). The findings reveal that Ramadan lexicons circulating on social media reflect a blend of Islamic religious values, local Indonesian cultural traditions, and the influence of digital globalization. The hybrid nature of the language used — including code-mixing between Indonesian, Arabic, and English — illustrates the dynamic cultural identity of contemporary Indonesian Muslims. Ultimately, this study affirms that language is a living mirror of culture, one that continues to evolve alongside social and technological change.

Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.