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This study evaluates the legal perspective concerning business competition in Indonesia regarding alleged abuse of dominant power in the competition between digital platforms TikTok Shop (including the acquisition of Tokopedia) and Shopee. The method applied is normative juridical with a case study approach, referring to Law Number 5 of 1999, particularly Articles 19–21 related to market control and Article 20 concerning below-cost selling practices. The analysis focuses on inter-platform integration, aggressive discount strategies, use of cross-platform data, as well as post-acquisition behavior that may hinder healthy competition. The assessment is conducted by considering market structure, business actors' behavior, and law enforcement efforts by the Business Competition Supervisory Commission (KPPU). Research findings indicate that although TikTok Shop has strong competitiveness following the acquisition, proving the existence of abuse of a dominant position requires meeting legal and economic provisions rigorously. Therefore, the implementation of conditional approval and remedial measures by the KPPU is considered a reasonable step to maintain a healthy business competition environment in the digital era.

Islam Nusantara is a religious concept in Indonesia characterized by moderation, inclusiveness, adaptability to local culture, and emphasizing tolerance. The implementation of these values ​​in school religious practices has been inconsistent due to differing perspectives and rejection of local traditions. The purpose of this study is to describe the forms of school religious traditions, analyze the implementation of Islam Nusantara values ​​in these traditions, identify supporting and inhibiting factors, and explain their impact on student character. The research method used was a qualitative approach with a case study design. The research location was Qurrota A'yun Elementary School in Purwakarta. Data were collected through interviews, observation, and documentation. Based on the results of the study, the Principal and Islamic Religious Education Teachers understand the concept of Islam Nusantara as a harmonious integration of Islam with local culture within the corridors of faith and sharia. Its implementation is realized through structured religious traditions (the culture of greetings, dhuha prayer, murojaah, etc.) that successfully integrate local wisdom. A significant impact is an increase in politeness, tolerance, religiosity, and respect for local culture among students. Supporting factors include school leadership and teacher-parent collaboration, while differences in understanding become obstacles that are overcome through intensive communication. The implementation of Nusantara Islamic values ​​in school religious traditions has proven effective in shaping students' character to be moderate, tolerant, and respectful of tradition. Schools are advised to strengthen program planning with written guidelines and a measurable evaluation system to monitor character development on an ongoing basis.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in accelerating regional economic growth and improving community welfare. However, MSMEs in North Sumatra Province continue to face various challenges, particularly limited access to capital, low adoption of digital technology, and insufficient business assistance. This community service program aims to strengthen the MSME ecosystem through integrated empowerment initiatives, including facilitating access to financing, enhancing the use of internet-based technologies, and improving the capacity of MSME actors. The methods applied include business mentoring, training activities, and analysis of MSME performance in both short-term and long-term perspectives. The results indicate that expanded access to capital and increased adoption of digital technology contribute positively and significantly to MSME income growth in both the short and long term. Interestingly, the absence of guidance, training, and extension services shows a positive correlation with income in the short term but has a significant negative impact on business sustainability and stability in the long term. Furthermore, reliance on bank loans consistently demonstrates a significant negative effect on MSME performance across both analytical periods. These findings highlight the importance of building a sustainable MSME ecosystem through continuous mentoring, improved financial literacy, and adaptive digital transformation to ensure long-term business resilience.

Obligatory prayer is a fundamental act of worship in Islam; performing it earns reward, while neglecting it results in sin for those who have fulfilled the required conditions, namely being of legal age (baligh), of sound mind, and free from ritual impurity (hadath). The background of this study is important for understanding how the values upheld by classical fiqh scholars and Islamic teachings can be interpreted in a way that connects traditional understanding with the needs of the Muslim community in the modern era. This research aims to identify, analyze, and compare the values of farḍu prayer based on the perspectives of different groups of scholars. The results show that classical scholars emphasize values such as obedience, order, legal aspects, discipline, and devotion (khushu’). In contrast, contemporary scholars place greater emphasis on personal transformation, social ethics, and the importance of prayer in shaping the character of the modern Muslim.The conclusion is that these two perspectives can be integrated to provide a more comprehensive understanding of the values of farḍu prayer that remain relevant for all times. Farḍu prayer holds a central position in Islam as the second pillar of Islam after the declaration of faith (shahada) and consists of five daily prayers: Fajr, Dhuhr, Asr, Maghrib, and Isha.

This study discusses the opportunities for the development of Islamic education from the perspective of solutions offered by the philosophy of science in the era of technological advancement. Islamic educational institutions are confronted with complex problems that cannot always be resolved independently. The philosophy of science offers several solutions on how to address the challenges commonly faced by educational institutions. Often, educational institutions focus excessively on analyzing the challenges or problems they encounter, whereas there are other aspects that can be utilized as supporting factors for the development of Islamic education, namely by examining existing opportunities and implementing them effectively. This research employs a literature review method with a qualitative approach, complemented by case study analysis across various educational institutions. Many Islamic educational institutions, both formal and non-formal, have utilized opportunities as a primary strategy for developing Islamic education. Various solutions are proposed, including curriculum integration, strengthening institutional organizational structures, improving human resources as well as facilities and infrastructure, and presenting innovative ideas implemented by institutions in developing Islamic education.

This study investigates the interconnected roles of board gender diversity and Environmental, Social, and Governance (ESG) performance on firm performance within Indonesia's distinctive two-tier corporate governance system. Utilizing a panel dataset of 80 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures gender diversity on both the Board of Commissioners (BOC) and Board of Directors (BOD) using the Blau Index, with firm performance proxied by Tobin's Q and ESG performance sourced from Refinitiv Eikon scores. The empirical results reveal that gender diversity on both the BOC and BOD does not have a statistically significant effect on firm performance, failing to support agency, upper echelons, and gender socialization theories. Furthermore, ESG performance demonstrates a significant negative direct effect aligning with the trade-off perspective that current implementation costs outweigh benefits. Crucially, the analysis finds that ESG does not moderate the board diversity-performance relationship, as both interaction terms are statistically insignificant. These findings collectively indicate that the potential governance and strategic advantages of board gender diversity are not being realized in the Indonesian context. The study concludes that this is attributable to several structural barriers, including tokenistic board appointments, the early-stage and often symbolic nature of ESG adoption focused on compliance rather than integration, and a weak institutional environment characterized by voluntary frameworks and socio-cultural constraints that limit the substantive influence of women in governance roles.

This study aims to review the perspectives of MSME owners in the Gonilan area, particularly regarding part-time workers and their use in improving operational cost efficiency. The Gonilan area is known to have many MSMEs operating in various sectors, making this study relevant for understanding the challenges they face. A qualitative method was chosen so that the researcher could conduct in-depth interviews with three MSME owners. The informants were selected because they employed both full-time and part-time workers. The interview results showed that part-time workers were effective in reducing operational costs, such as more flexible hourly wages, although there were some disadvantages. The main disadvantages of part-time workers included lack of experience and limited working hours, which could be overcome through extra training and clear task distribution so that they could focus and increase productivity. The study concluded that the use of part-time workers has a significant impact on the operational cost efficiency of MSMEs, helping owners navigate the market without excessive financial burdens and encouraging long-term business growth.

Emotion is a natural aspect of human life, including that of individuals with Cerebral Palsy or CP. Generally, emotion can be triggered by situational factors and expressed through language, particularly through prosody. However, studies that explicitly link emotion, CP, and prosody remain limited. Therefore, this research aimed to identify the types of emotions experienced by Mike, a character with CP in theTriumph movie, as well as their prosodic performances. The research data consisted of Mike’s utterances and facial expressions, which were analyzed qualitatively using observation and documentation methods, along with note-taking and triangulation technique. The theories used were psycholinguistic, affective priming, and prosodic, that was also supported by Praat software. The findings showed that the emotions expressed by Mike included happiness (the most dominant), sadness, anger, surprise (the least frequent), and fear, which were triggered by social support or rejection from people around him. From a prosodic perspective, intonation and loudness exhibited contrasting patterns, resulting in varying degrees of word stress. Happiness was characterized by a pitch of 155.31 Hz and an intensity of 58.78 dB, sadness by a lower pitch of 148.54 Hz and the lowest intensity at 53.89 dB, anger by the highest pitch at 280.7 Hz and the strongest intensity at 62.47 dB, surprise by a pitch of 196.3 Hz and an intensity of 56.38 dB, and fear by a pitch of 161.03 Hz with an intensity of 57.97 dB.In sum, the results indicated a strong interrelationship between emotion and prosody in Mike’s speech.

The strategic role of SMEs in the Indonesian economy and the phenomena of declining performance as a result of the Covid-19 pandemic motivated author to research this sector. Various internal problems make it difficult for SMEs to improve their performance and competitiveness in a competitive business environment. Using the dynamic capability perspective, this study examines the influence of human resource configuration through employee training and organizational culture which is able to encourage innovation that improves SME performance. This study uses purposive sampling technique and data collection is done through questionnaires and interviews with 122 SMEs in East Java. Data analysis is carried out using PLS SEM. The research results show that employee training does not have a direct effect on SME performance, however employee training is able to encourage innovation which has an impact on improving SME performance On the other hand, organizational culture has a significant direct and indirect effect on SME performance trough innovation. Results of this study can be used as a consideration by SME owners in making business decisions in order to improve their performance. From the theoretical side, the results of this study confirm the dynamic capability theory by Teece and Pisano regarding the key role of innovation and Becker's opinion from a human resource management perspective which states that employee training must be designed systematically according to the long-term needs of the organization in order to have an impact on improving organizational performance.

Thaharah represents a core principle within Islamic teachings, encompasses both bodily cleanliness and spiritual sanctity, and functions as an essential requirement for the proper observance of acts of worship, including prayer, tawaf, and the recitation of the Qur’an. This concept extends beyond ritual practice, reflecting a manifestation of faith that encourages Muslims to maintain personal hygiene, environmental cleanliness, and spiritual closeness to Allah SWT. This study aims to explore and critically examine the concept of thaharah in a comprehensive manner, clarify its role within Islamic religious practices, and assess its relevance in fostering clean lifestyle behaviors and appropriate worship practices in accordance with Islamic legal principles in contemporary society. Conceptually, thaharah is divided into two main forms: purification from ritual impurity (hadas) through ablution (wudu), ritual bathing (ghusl), or dry purification (tayammum), and purification from physical impurities (najis) by cleansing the body, clothing, and surrounding environment. The normative foundation of thaharah is reinforced by textual evidence, including Surah Al-Ma’idah verse 6 and prophetic traditions that emphasize cleanliness as an integral part of faith. Thus, thaharah offers a holistic perspective on cleanliness that integrates both worldly and spiritual dimensions of Muslim life.  

This study examined the operational performance of CV Fortis Sportwear Indonesia (FSI) before implementing the Balanced Scorecard approach, identified the factors that hindered each Balanced Scorecard perspective, and analyzed the company's operational performance when measured using this approach.This study employed a descriptive quantitative method, aimed at providing a systematic, factual, and accurate overview of CV FSI's operational performance based on the Balanced Scorecard approach. Data were collected through interviews, questionnaires, observations, and literature review to obtain information related to the four main perspectives of the Balanced Scorecard: financial, customer, internal business processes, and learning and growth.After implementing the Balanced Scorecard, the performance evaluation of CV Fortis Sportswear Indonesia became more comprehensive compared to the previous system, which focused solely on financial aspects. The financial perspective showed improvement, but the customer aspect remained adequate, with declining retention and increasing complaints. Internal business processes still faced inefficiencies and quality issues, despite the introduction of new technology. The learning and growth perspective also improved through training, but employee satisfaction remained moderate. The Balanced Scorecard proved to provide a more comprehensive performance assessment and identified the need for improvements in customer, internal processes, and human resource development.

This study examines the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance, with CEO Overconfidence considered as a moderating factor. The research focuses on non-cyclical consumer goods companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Using annual and sustainability reports, the analysis employs multiple linear regression and moderated regression analysis (MRA). Robust standard errors based on the Newey-West method are applied to ensure reliable estimation. The results indicate that CSR disclosure does not have a significant direct effect on tax avoidance. However, CEO Overconfidence significantly moderates the relationship between CSR disclosure and tax avoidance, highlighting the role of executive behavioral characteristics in corporate tax decisions. These findings suggest that CSR disclosure alone is insufficient to explain firms’ tax avoidance behavior without considering managerial traits. The study contributes to the literature by integrating behavioral perspectives into tax avoidance research and emphasizing the importance of executive oversight in aligning CSR practices with responsible tax behavior.

PT Telering Distrindo is a telecommunications distribution and retail company whose operations rely heavily on information systems. As the business expands and transaction volumes increase, higher demands for system security and reliability require a strategic evaluation of information technology (IT) implementation to ensure alignment with business objectives. This study aims to analyze the condition of the IT infrastructure at PT Telering Distrindo and to formulate development strategies using the Ward & Peppard framework. The research methods include literature review, system observation, IT architecture analysis, and interviews with internal stakeholders. The results show that the company has implemented core systems such as aPOSPlus, aBusinessPlus, and the PPOB TR Reload application, which play an important role in supporting business operations. However, several weaknesses remain in system security, integration, and IT risk management. The SWOT analysis identifies strengths in access control and authentication mechanisms, opportunities to leverage security as a competitive advantage, and threats from cyberattacks and high dependency on IT infrastructure. The study concludes that the Ward & Peppard framework provides a comprehensive strategic perspective and serves as a foundation for developing a more structured, secure, and sustainable IT strategy to support business growth.

This study analyzes the corporate crime perspective and directors’ liability in the LNG procurement case at Pertamina as a State-Owned Enterprise (SOE). The research aims to examine how the elements of corporate crime are constructed, how directors’ actions are assessed within the framework of fiduciary duty and the business judgment rule, and what legal implications arise for corporate accountability in SOEs. The study employs a normative juridical method using a case approach, statute approach, and conceptual approach. Primary data consist of court documents, statutes, and regulatory frameworks, while secondary data are obtained from academic journals, institutional reports, and credible publications. The findings reveal that distinguishing legitimate business risk from abuse of authority is central to determining corporate criminal liability, particularly when decisions intersect with state finances and public interests. The analysis further indicates that SOE directors carry dual obligations: to ensure effective corporate governance while at the same time facing heightened exposure to criminal liability when losses are associated with state assets. This study contributes by clarifying how legal assessments should balance accountability with the protection of reasonable managerial discretion. The implications highlight the need for clearer decision-making standards, stronger governance mechanisms, and better alignment between corporate law and anti-corruption frameworks in order to promote legal certainty without discouraging prudent business judgment.

This study examines the economic dynamics experienced by migrant women through the perspective of abstract painting as a medium for personal and social reflection. The study uses a qualitative method with an artistic research approach, which departs from the researcher's personal experience as a migrant woman facing increasingly complex economic realities. The rising cost of living, financial constraints, and intertwined academic demands create pressure not only on material aspects, but also on psychological, emotional, and mental conditions. This situation demands adaptation strategies, resilience, and the ability to survive in the face of uncertainty in migrant areas. The dynamics of these experiences are then translated into visual language through an abstract expressionist approach utilizing mixed media techniques. Dynamic line elements, contrasting colors, bubble textures, and layers of material are used as symbols of the tension, struggle, and economic instability experienced by the subjects. The research findings show that abstract painting functions not only as a means of personal expression, but also as a medium for social reflection that records and articulates the experiences of migrant women who are often marginalized. This research contributes to the enrichment of contemporary art discourse, particularly in presenting visual narratives that voice economic issues and women's life experiences in a critical and reflective manner.    

K-Pop has developed into a key instrument of South Korean cultural diplomacy with global reach, including in Indonesia. Behind its success as a soft power tool, K-Pop harbors complex dynamics of gender representation, particularly regarding the position and role of women. This study aims to analyze women's representation and agency in South Korean cultural diplomacy through K-Pop in Indonesia during the 2022–2023 period. This study uses a qualitative approach with a descriptive-interpretive design, combining a poststructuralist feminist perspective and cultural diplomacy theory. Data were collected through a documentary study of K-Pop cultural products and in-depth interviews with K-Pop fans in Indonesia. The results show that women play a central role in K-Pop's global success, both as idols and as active fans. However, women's representation in K-Pop is still dominated by standardized beauty standards and images of femininity. On the other hand, women's agency emerges through fandom practices that allow female fans to actively interpret, critique, and negotiate the meaning of gender representation. This study also found that gender issues have not been explicitly integrated into South Korean cultural diplomacy policies. These findings confirm that cultural diplomacy through K-Pop is dynamic and involves active interaction between the country, industry, and the recipient society.

The development of social media has shifted the way humans interpret spirituality and construct self-identity, giving rise to the phenomenon of digital religiosity that is all-visual, instant, and performative. This study aims to analyze how representations of spirituality in social media culture contribute to the crisis of self in modern humans, by interpreting this phenomenon through the metaphysical perspective of Seyyed Hossein Nasr. Using a qualitative approach with a descriptive-analytical design that enriches digital ethnography, this study collects data through documentation of spirituality-themed content on TikTok, Instagram, and YouTube, as well as a literature review of Nasr's works and literature related to digital spirituality. Thematic analysis shows that spirituality in social media is formed through symbolic aestheticization, the commodification of religious values, and identity performances oriented towards algorithms and public validation. These findings demonstrate the symptoms of the desacralization of modernity as criticized by Nasr, namely the erosion of spiritual depth due to the dominance of images and the narrowing of transcendent meaning. This study emphasizes that social media is not just a medium, but a space for the formation of consciousness that can facilitate and endeavor the spiritual search of modern humans. Theoretically, this research contributes to the study of digital spirituality and the critique of modernity; In practice, he encourages more critical digital literacy so that people can manage spiritual experiences more authentically.

Article 28H paragraph (1) of the 1945 Constitution of the Republic of Indonesia guarantees the right of every person to live in a good and healthy environment, while Article 33 paragraph (4) of the 1945 Constitution of the Republic of Indonesia affirms the principle of sustainable and environmentally friendly development as the basis for natural resource management. These constitutional norms are implemented through Law No. 32 of 2009 concerning Environmental Protection and Management, which requires every business activity to prevent any pollution and/or environmental damage. In addition, through Law Number 11 of 2020 concerning Job Creation as amended by Law Number 6 of 2023, there have been significant changes in the business licensing system and environmental protection instruments, including the integration of environmental approval into risk-based business licensing as regulated in Articles 22 and 23. In the context of oil palm plantations in Sumatra, these changes in norms have legal implications for the fulfillment of business actors' legal obligations in environmental protection and management. This study aims to analyze the impact of oil palm plantation exploitation in Sumatra from an environmental law perspective, particularly in relation to legal violations based on the normative framework of applicable laws and regulations after the enactment of the Job Creation Law.

Physical motor development is an essential and easily observable indicator of children’s growth. Parental involvement plays a crucial role in optimizing this development, particularly during the child’s golden age. This study aims to analyze the importance of motor development and examine how parents support children’s learning through a developmental psychology perspective. Using a literature review method, the findings reveal that child development is shaped by genetic and environmental factors, while active support from parents and teachers has long-term effects on children’s physical, emotional, and social readiness. Understanding developmental psychology enables parents to provide appropriate stimulation that maximizes children’s potential. Using literature review methods, it was found that motor development is influenced by genetic and environmental factors, while positive interactions between children, parents, and educators contribute to long-term physical, social, and emotional development. A deep understanding of developmental psychology enables parents to design appropriate stimulation strategies to maximize their children's potential.

The development of Islamic political thought cannot be separated from the historical context and social dynamics surrounding it. One significant period that influenced the direction of this thought is the era of Western colonialism in the 19th to early 20th centuries. During this period, much of the Islamic world was under Western colonial rule, which had a profound impact on the social, political, and intellectual conditions of Muslims. Within the Muslim community itself, various internal issues related to religious understanding arose, causing difficulties in facing the dominance and hegemony of the West. Islamic political thought became one of the fields of study in political science, which is not only relevant today but also gained attention during the classical Islamic period. This study is highly significant, both in the development of knowledge and as a framework for political practice. Therefore, it is important to study Islamic political thought, as it provides deep insights into political dynamics and Islam’s contribution to shaping existing political systems, as well as offering perspectives that are useful in facing contemporary global challenges.