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The aim of the research is to determine the position of share prices in measuring debt. to Equity Ratio , return on equity and Earning Per Share . The data used are the financial reports of the Food and Beverage sub-sector companies for the period 2020-2023. The findings of the research results show that DER and ROE partially have no effect on stock prices . Other findings show that stock prices can be influenced by the Earning Per Share variable.

The enactment of Law No. 1 of 2023 concerning the Criminal Code (KUHP) has brought a number of controversies, one of which is related to the revival of provisions regarding the criminal act of insulting the President and Vice President. This article aims to critically examine these provisions in the perspective of the freedom of expression guaranteed by the Indonesian constitution and international human rights instruments. This research uses a normative juridical approach with an analysis of the norms in the new Criminal Code, the 1945 Constitution, as well as international treaties such as the International Covenant on Civil and Political Rights (ICCPR). The results of the study show that although the provision of insulting the President in the Criminal Code is only referred to as a complaint offense and is framed to protect the dignity of state institutions, the provision still has the potential to limit freedom of opinion excessively. In addition to risking opening a loophole for criminalization of legitimate public criticism, this rule also has the potential to contradict the principles of non-discrimination and accountability of public officials in a democratic country. Therefore, an in-depth evaluation of the formulation of norms and their application is needed so that they do not conflict with the spirit of democracy and the protection of human rights.   Keywords: , , , , .

This study examines the voluntary choice of remaining childfree from the viewpoint of Maqāṣid al-Syāri’ah to evaluate its compatibility with Islamic family law in Indonesia. Recent demographic trends indicate a rising proportion of adults opting not to have children due to economic, environmental, and personal considerations . Using a doctrinal–normative approach, the paper analyzes primary sources (al-Muwāfaqāt and Qur’ān) alongside contemporary fatwās and scholarly opinions. Findings reveal that while Maqāṣid al-Syāri’ah underscores procreation (ḥifz al-nasl) as a darūriyyah objective, exceptions emerge under medical and sociocultural exigencies (ḥājiyyah), permitting temporary or consensual contraceptive measures. However, permanent sterilization methods (vasektomi/tubektomi) largely remain impermissible except in cases of dire necessity (ḍarūrah) . The study recommends that Islamic legal institutions develop nuanced guidelines balancing reproductive rights with Shariah objectives and societal welfare.

This study explores the complexity of ikrar talak (divorce declaration) that does not comply with Indonesia's positive legal framework and its impact on the legal protection of wives and children. Although the Marriage Law and the Compilation of Islamic Law (KHI) regulate the formal procedures for divorce, verbal divorce declarations outside the court remain prevalent, causing legal uncertainty and harm to vulnerable parties. This research employs a normative juridical method, focusing on legal statutes and Islamic legal principles. The findings reveal the urgent need for harmonization between Islamic law and positive law to ensure justice and optimal protection, especially for women and children. Major obstacles include low legal literacy, social acceptance of verbal talak, and limited access to judicial institutions. The study proposes strengthening the role of religious courts, enhancing public legal education, and applying the maqashid sharia approach to safeguard fundamental rights. A holistic legal reform is necessary to ensure that the ikrar talak process adheres to formal legal standards while protecting vulnerable groups.

The development of artificial intelligence (AI) technology has influenced various aspects of human resource (HR) management, from recruitment, training, to performance evaluation. This article aims to theoretically examine the convergence between AI, human capital, and economic efficiency in the context of contemporary HR management. The method used is a literature study of recent scientific publications related to these topics. The results show that the integration of AI in HR management can improve operational efficiency and decision-making effectiveness, but still requires strengthening human capital capacity to be adaptive to technological changes. This article emphasizes that the success of HR management in the digital era depends on the synergy between smart technology and sustainable human capital development. Therefore, AI-based HR strategies need to be designed with human-centered principles to ensure increased productivity as well as organizational sustainability.   Perkembangan teknologi kecerdasan buatan (Artificial Intelligence/AI) telah memengaruhi berbagai aspek manajemen sumber daya manusia (SDM), mulai dari rekrutmen, pelatihan, hingga evaluasi kinerja. Artikel ini bertujuan untuk mengkaji secara teoretis konvergensi antara AI, human capital, dan efisiensi ekonomi dalam konteks manajemen SDM kontemporer. Metode yang digunakan adalah studi literatur terhadap publikasi ilmiah terbaru terkait topik-topik tersebut. Hasil kajian menunjukkan bahwa integrasi AI dalam pengelolaan SDM dapat meningkatkan efisiensi operasional dan efektivitas pengambilan keputusan, namun tetap memerlukan penguatan kapasitas human capital agar adaptif terhadap perubahan teknologi. Artikel ini menegaskan bahwa keberhasilan manajemen SDM di era digital sangat bergantung pada sinergi antara teknologi cerdas dan pengembangan human capital yang berkelanjutan. Oleh karena itu, strategi SDM berbasis AI perlu dirancang dengan prinsip human-centered untuk memastikan peningkatan produktivitas sekaligus keberlanjutan organisasi.

This study aims to determine the innovation of musyarakah contracts in Islamic Banking, Hadith Perspective and its Relevance to Modern Practices. This study uses a descriptive qualitative method through a literature study method, with secondary data in the form of the Qur'an, hadith, and related literature. The analysis was carried out using the syarah maudhui (thematic) method of relevant hadiths. The research findings show that musyarakah values such as justice, transparency, trust (amanah), and the prohibition of betrayal and usury are the ethical and spiritual basis for Islamic banking operations. The application of the musyarakah concept today, including in the form of schemes such as musyarakah mutanaqisah and working capital financing, has encouraged innovation and flexibility in Islamic financial products.

This study examines social ecology from the perspective of hadith science ('ulum al-hadith), focusing on methodological analysis of prophetic traditions related to environmental and social issues. Using hadith criticism methodology, this research analyzes the authenticity, context, and semantic dimensions of ecological hadiths to construct a comprehensive framework of Islamic environmental ethics. The study applies classical hadith evaluation criteria including sanad analysis, matn criticism, and contextual interpretation to examine how prophetic traditions address the intersection of social and ecological concerns. Findings indicate that authentic hadiths provide a robust foundation for social ecological principles, with particular emphasis on stewardship (khilafah), balance (mizan), and distributive justice in resource management. This research contributes to the development of hadith-based environmental jurisprudence and offers methodologically sound approaches to understanding Islamic ecological ethics.

The phenomenon of teenage brawls in the Manggarai area, South Jakarta, reflects deviant actions influenced by social and cultural conditions in society. These disputes are triggered by a number of factors, such as competition between groups, lack of parental supervision, limited access to positive activities, and provocations carried out through social media platforms. In this case, Robert K. Merton's anomie theory is applied to analyze how the mismatch between social goals and legitimate means drives teenagers to take the path of violence in order to gain social recognition and group solidarity. This study applies a qualitative descriptive approach using in-depth interview techniques and participant observation of community leaders in RW 04, RW 05, and RW 12. The research findings show that brawls in Manggarai are more than just juvenile delinquent behavior, but are a form of response to social pressure and lack of opportunities for self-realization. The social consequences of these brawls include psychological trauma, social stigma, and disruption to the stability of the surrounding environment. However, the local community has tried to prevent this by implementing a religion-based approach, skills training, and strengthening coordination between regions. This study emphasizes that structural interventions and community-based approaches are key to addressing the root causes of brawls in a comprehensive and sustainable manner.

This study aims to analyze religious moderation from the perspective of Pope Francis' synodality. The researcher will use Pope Francis' framework on synodality to explore the paradigm of religious moderation in Indonesia and reveal its relevance to the socio-religious dimension of Indonesian society. Through the idea of ​​synodality, Pope Francis offers a more inclusive way of living the faith. Researchers will utilize qualitative methods with a descriptive-analytical approach. Research on this theme will be carried out first by dissecting the conceptual study of religious moderation and explaining the essence of synodality then offering a conception of religion inclusively as a path towards religious moderation. From this study, researchers found that religious moderation can be applied in society if religious people also participate actively in developing creative, innovative, and transformative new ways. In this context, every religion needs to be given the opportunity to reveal its characteristics in diversity.

This study aims to analyze religious moderation from the perspective of Pope Francis' synodality. The researcher will use Pope Francis' framework on synodality to explore the paradigm of religious moderation in Indonesia and reveal its relevance to the socio-religious dimension of Indonesian society. Through the idea of ​​synodality, Pope Francis offers a more inclusive way of living the faith. Researchers will utilize qualitative methods with a descriptive-analytical approach. Research on this theme will be carried out first by dissecting the conceptual study of religious moderation and explaining the essence of synodality then offering a conception of religion inclusively as a path towards religious moderation. From this study, researchers found that religious moderation can be applied in society if religious people also participate actively in developing creative, innovative, and transformative new ways. In this context, every religion needs to be given the opportunity to reveal its characteristics in diversity.

This paper explores the critical role of government in maintaining fair and stable food prices, particularly from the perspective of Islamic economics. Fluctuations in food prices can significantly affect both low-income communities and farmers. Therefore, the government is expected to act proactively by implementing policies such as subsidies, setting fair price benchmarks, and monitoring distribution to prevent harmful practices like hoarding. In Islamic economics, justice is a core principle emphasizing honest and transparent transactions while strictly prohibiting exploitative practices such as usury and speculation. This study discusses how Islamic principles, including zakat and equitable distribution, can be integrated into food policies to build a more just and sustainable system. The findings suggest that governments should strengthen market oversight, improve public education, and develop community-based social programs to ensure fair access to food for all segments of society

This article examines the role of the Formed Police Unit (FPU) in the perspective of international humanitarian law and international human rights law, particularly in the context of civilian protection in conflict areas. The FPU is an armed police unit deployed in UN peacekeeping missions with a mandate to protect civilians, maintain order, and support post-conflict recovery. Despite its strategic role, the FPU faces legal, operational and socio-cultural challenges. This study uses a normative-juridical approach by analyzing international legal documents, UN operational standards, and academic literature. It is emphasized that the effectiveness of the FPU is highly dependent on human rights-based training, clarity of mandate, logistical readiness, and the ability to build trust with local communities. This article recommends strengthening accountability mechanisms and cross-sector integration in peace missions, so that the FPU is able to carry out its protection mandate substantially and in accordance with applicable international legal principles.

This study aims to describe and analyze the level of community compliance in paying Land and Building Tax (PBB) from a social and cultural perspective. A qualitative approach was used with a case study method in one of the villages in region X which has varying levels of compliance. Data were collected through in-depth interviews, participatory observation, and documentation, with key informants consisting of taxpayers, community leaders, and village officials. The results of the study indicate that community compliance with PBB payments is not solely influenced by economic and regulatory factors, but also by social values ​​such as mutual cooperation, trust in local government, and cultural norms that live in the community. In addition, perceptions of tax fairness and the real benefits of paying taxes also influence community attitudes. These findings indicate the importance of a cultural approach in tax compliance improvement strategies, especially in areas with strong social characteristics. This study recommends the need for contextual and collaborative PBB socialization with local leaders to build tax awareness based on local values.

This paper discusses in depth the juridical review of the Draft Law on the Indonesian National Army (RUU TNI), by highlighting two key principles in the Indonesian constitutional system, namely civilian supremacy and the principle of the rule of law. Civilian supremacy places civilian authorities - especially the president and parliament - above military institutions in state policy-making, as a guarantee that military power does not become an autonomous force that can intervene in civilian political and governance processes. In this context, the role of the TNI must be placed proportionally and in accordance with the mandate of the constitution, especially Article 30 of the 1945 Constitution which affirms that the TNI as a means of state defence is subject to state policies and political decisions.Through a normative-analytical approach, this article examines the substance of the TNI Bill, including clauses governing the TNI's main tasks, its involvement in military operations other than war (OMSP), as well as authorities that could potentially have multiple interpretations if not accompanied by strict legal supervision and restrictions. Although this bill appears to respond to global dynamics in modern military governance, a number of provisions in it raise concerns about the imbalance between civilian and military power. If not anticipated with an effective civilian control system and transparent accountability mechanisms, the TNI Bill has the potential to deviate from the principles of the rule of law.

Working in Islam is not merely an economic activity, but rather a form of social and spiritual responsibility that becomes an act of worship when carried out with sincere intention and lawful means. The Qur’an and the sayings of Prophet Muhammad ﷺ encourage Muslims to be self-reliant, work diligently, and preserve their dignity by avoiding dependence on others. Core values such as honesty, responsibility, and perseverance serve as the foundation of Islamic work ethics. This study employs a qualitative method using a library research approach. Primary data are sourced from authentic hadith collections such as Sahih Bukhari and Sahih Muslim, while secondary data are obtained from relevant scholarly literature. Thematic (maudhu’i) analysis is used through steps including collection of work-related hadiths, thematic categorization, contextual interpretation, and correlation with contemporary life practices. The findings reveal that Islam greatly upholds the importance of work. Hadiths emphasizing the virtue of earning through one’s own labor, the superiority of the giving hand, the prohibition of begging without necessity, and the essential role of intention in work, form the moral and spiritual foundation for Muslims to regard work as a path toward honor, dignity, and the pleasure of Allah ﷻ.

The Islamic ethics of war are an important part of Sharia teachings, emphasizing that moral and humanitarian principles must be upheld during times of conflict. Islam does not view war as an ultimate goal, but rather as a last resort for defending justice, fighting oppression, and protecting people from real threats. In this context, the Quran and the sayings of the Prophet Muhammad (PBUH) provide clear guidelines for Muslims to follow when engaging in war. These include prohibitions against killing non-combatants, such as women, children, and the elderly. They also prohibit dangerous public institutions, worship, and neighborhoods. Muslims are also obligated to treat prisoners of war humanely. The Qur'an and Hadith clearly regulate the treatment of prisoners of war, emphasizing the principles of justice, respect for humanity, and the rights of individuals in the midst of warfare. Understanding and applying Islamic war ethics invites Muslims to avoid an aggressive attitude and to use war as a means of defending noble values while maintaining human dignity. This research uses the thematic method to analyze hadiths about war. The results of this research are broadly covered in three areas: the definition of war, the prohibition of cruel actions in war, and war strategies. The results of the research are expected to provide insight as well as a foundation for further discussion.

Empathy is generally understood as the ability to feel and understand the feelings of others, the nature of empathy is very necessary and very crucial in Islamic social ethics and morality. In the treasury of Islam, the hadith of the Prophet Muhammad SWT is the second source of teachings after the Qur'an playing a central role in shaping the understanding of human values, including empathy. This study focuses on the analysis of the position and teaching of empathy in the hadiths of the Prophet, as well as its impact on the formation of Muslim social character. Using qualitative methods and literature studies, this study analyzes hadiths that clearly or implicitly convey messages of empathy. The findings of the study show that in the hadith, empathy is not just an emotional response, but a manifestation of moral responsibility that is manifested through compassion, justice, solidarity, and concern for others. Thus, the hadiths of the Prophet become a normative basis that emphasizes the significance of empathy as the main pillar in realizing a civilized and just Islamic society.

Waste is a problem that needs attention because it can have a negative impact on the environment and human health. Medan City, including North Sumatra, has a waste management problem that has not been optimized. One of the landfills in Medan City is Terjun Landfill. Air pollution in the Terjun landfill area of Medan City is a serious problem that affects the quality of life of the surrounding community. This study aims to assess the community's perception of air pollution in the area, identify their level of awareness of the impact of air pollution, and assess community participation in pollution control efforts. The research method used is qualitative with data collection through interviews and direct observation to residents living around Terjun landfill. The results showed that the community is aware of air pollution from landfill activities, especially the unpleasant odor that is more pronounced at night and the smoke from burning waste that disturbs respiratory health. The community also considers that this air pollution has a negative impact on their health, such as respiratory problems and decreased quality of life.  

This study aims to analyze the effect of capital structure, firm growth, audit quality, and foreign ownership on firm value, proxied by Price to Book Value (PBV), in consumer cyclical sector companies listed on the Indonesia Stock Exchange during 2018–2022. The analytical method used is panel data regression with the Random Effect Model (REM) approach. The results show that capital structure has a positive and significant effect on firm value. Conversely, firm growth, audit quality, and foreign ownership do not significantly affect firm value. These findings support signaling theory, which suggests that the use of debt within a reasonable threshold can boost investor confidence and enhance firm value. Therefore, it is recommended that corporate management focus on optimizing capital structure rather than relying solely on firm growth or external factors such as audit quality or foreign investors to improve firm value.

Investment activities in the modernization era are an economic activity that is of great interest to society, especially young people, whose development is very vulnerable to general macroeconomic conditions. And to secure the money and to maintain economic stability, especially now that inflation is very large which has an impact on economic stability. This research aims to discuss saving from a hadith perspective. The formal object of this research is the understanding and urgency of investment which is formulated based on hadith themes. The material object of this research is an investment case within the theoretical framework of investment from a hadith perspective. The results of this research show that hadith themes can be formulated within the theoretical framework of investment from a hadith perspective. The discussion of this research explains that investment is relevant to economic aspects, financial aspects and the influence of a person which includes and explores information, exploration of something he feels he needs. This research data was obtained from various sources, namely the Indonesian Stock Exchange website, Bank Indonesia, Central Statistics Agency (BPS) and Digital Hadith. The conclusion of this research is that the theoretical behavior of investment can have positive and negative impacts as well as the implementation of investment in life which is formulated in the hadith thematic framework in line with the era of modernization.