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Arna Gusnia; Dudun Bahrul.H; Fanasita Filiang; Herny Indriasari; Ismy Nurazizah

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to describe the implementation of the principles of tawassuth, tawazun, and tasamuh in religious activities at Islamic boarding school Al-Manshuriyah Plered-Purwakarta, as well as to analyze the supporting factors, challenges, and their impact on shaping the moderate character of the the students. This research employs a qualitative approach with a descriptive method. Data were collected through observation, interviews, and documentation. The findings indicate that the implementation of Ahlussunnah wal Jama’ah (Aswaja) values has been carried out effectively through various programs such as routine Islamic study sessions, Qur’an reading, congregational prayer, commemoration of Islamic holidays, and social-religious activities. The principle of tawassuth is reflected in the congregation’s moderate attitude in understanding religious texts, tawazun is demonstrated through the balance between worship activities and social engagement, while tasamuh is manifested through harmonious interactions and appreciation of differences. Supporting factors include visionary leadership and a conducive learning environment, whereas inhibiting factors involve the diverse backgrounds of community members and limited facilities. The implementation of Aswaja values has positively contributed to the development of moderate, tolerant, and religious character among the congregation. This study reinforces the importance of Islamic boarding school as a center for cultivating Wasathiyah-based Islamic character in society.

Purnama Hadi Kusuma; Usnadi Usnadi; Abdul Rahman Salman Faris

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

Business judgment rule (BJR) is a principle of protecting directors from suboptimal business decisions that result in company losses. The purpose of this study is to analyze and to explore the legal provisions of BJR and its application principles, which are often related to several cases of directors of companies in making business decisions. The following study uses a normative research method (normative legal research) with a descriptive analytical nature that examines secondary data sources obtained from reading library materials which are finally analyzed qualitatively. Regulations related to BJR can be found in the provisions of the Limited Company Law, the Financial Services Authority Regulation for public companies, and the BUMN Law, as well as the Regulation of the Minister of BUMN in regulating BJR and the application of the principles good corporate governance within the scope of state-owned enterprises. The principle of BJR protection for company directors applies as long as they can prove themselves in managing the company within the corridor fiduciary duty, duty of care, duty of skill, duty of loyalty, and not involved in the practice conflict of interest.

Muhammad Fajar; Novian Rialdi

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Sharia-compliant investment in Indonesia has experienced rapid growth, in line with increasing public interest in instruments compliant with Islamic principles. However, market fluctuations remain a major challenge in maintaining the performance of sharia investments, particularly sharia mutual funds. This article analyzes the dynamics of sharia investment in Indonesia in the face of market volatility, focusing on the performance of sharia mutual funds. The research method used is a quantitative approach, with secondary data analysis from various scientific studies and recent statistical data. The results indicate that macroeconomic fluctuations and market conditions significantly influence the performance of sharia mutual funds. Nevertheless, sharia mutual funds continue to demonstrate resilience and certain advantages compared to conventional mutual funds, particularly in the face of market uncertainty. These findings have important implications for sharia investors, investment managers, and policymakers in designing more optimal investment strategies and strengthening the position of sharia mutual funds in an increasingly dynamic market.

Aeni Latifah; Neng Lailatul Faaizah; Syifa Aqmaliyah

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Honesty (ṣidq) is a fundamental moral value in Islam that serves as the foundation for personal integrity and social ethics. In the current era of globalization and growing materialistic culture, this value faces serious challenges as societal orientation shifts from moral virtue to economic achievement and social image. This study employs a narrative review method, analyzing recent literature on moral education, Islamic ethics, and contemporary social dynamics. The findings reveal that honesty functions not only as a personal virtue but also as a social force that strengthens public trust and national stability. However, the global wave of materialism has weakened the internalization of ṣidq, especially among younger generations. Restoring honesty as the moral identity of the nation requires synergy among character-based education, spiritual reinforcement, and public policies that promote transparency and integrity. The recontextualization of honesty through Islamic spiritual principles and Rokeach’s value theory offers a path toward moral recovery for Indonesian society amid the global challenges of the 21st century.

Anak Agung Gde Ekayana; Ni Kadek Puspita Dewi

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Electronics learning in higher education continues to face various challenges, particularly in the provision of interactive learning media capable of concretely and engagingly visualizing the form, characteristics, and working principles of electronic components. The limitations of conventional learning media often result in abstract learning processes, which in turn lead to a low level of student understanding of basic electronics concepts. This study aims to develop the AMPERE as an innovative and technologically relevant interactive learning medium. The research employed R&D approach using the Borg & Gall model, which includes the stages of needs analysis, design, product development, validity testing, and limited implementation. The AMPERE application was developed using marker based AR technology, in which a smartphone camera detects markers to display and interact with 3D electronic component objects in real time. The results indicate that the AMPERE application achieved a high level of validity, with a score of 0.88 from subject-matter experts and 0.84 from media experts, and was therefore deemed suitable for use as a learning medium. The small-group trial results showed a practicality level of 82.07%, while the practicality test during the implementation stage reached 85.67%. These findings demonstrate that AMPERE is effective in enhancing learning interactivity and assisting students in understanding the form, function, and working principles of electronic components through smartphone-based digital visualization. Theoretically, these results are consistent with constructivist learning theory, which emphasizes active knowledge construction through direct experience and interaction with learning objects.

Lathifah Sukma Sari; Umi Safitri; Defitri Ayu Lestari; Ariyo Fajar Wibowo; Unna Ria Safitri

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The world of education must actively participate in preparing a creative, innovative, and competitive generation in response to advances in technology and science. Schools, as formal educational institutions, have a great responsibility to improve students' entrepreneurial skills by adding innovative product development theory to the learning process. Amidst increasingly fierce competition, product innovation is essential to create added value and maintain the sustainability of managed businesses. Entrepreneurship also plays an important role in driving social change and economic growth. Students are also encouraged to learn to be more creative, take initiative, and dare to take risks if they are given the facilities to develop their entrepreneurial spirit at school. Practical learning, training in innovative product creation, and business management simulations help students understand and apply entrepreneurial principles efficiently. Schools are expected to be a sustainable place for developing students' entrepreneurial character through targeted outreach and instruction. This method not only improves students' knowledge and skills, but also builds independence and innovation, which can help students prepare for the world of work, business, and industry. The goal is to foster an entrepreneurial culture focused on developing personal potential, thereby producing independent, adaptive, highly competitive graduates who are ready to face global challenges.

Intan Nuraini; Wahdah Wahdah; Muflih Muflih

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

This study investigates the incorporation of Sufi-oriented values into the management practices and production processes of MADA Drinking Water operated by the Ahlus Shafa Wal Wafa Islamic Boarding School Foundation. The research focuses on the Syafi’i ethical concept known as Giti–Gito, which encompasses spiritual and moral values including sincerity, patience, inner richness, holistic physical and spiritual well-being, as well as fairness in sharing resources. The main aim of this study is to examine how these values are implemented within pesantren-based business management and to assess their impact on employees’ work attitudes, leadership styles, and interpersonal relations in the workplace. This research employs a qualitative case study method. Data were gathered through semi-structured interviews, participant observation, and a review of relevant institutional documents. The findings reveal that the implementation of Giti–Gito values has successfully shaped a work environment grounded in religious ethics, social harmony, and humanistic principles. The Giti aspect strengthens employees’ commitment to sincerity, patience, and accountability in carrying out their responsibilities, while the Gito aspect contributes to enhancing employee welfare and fostering a sense of social responsibility. Although challenges remain in reconciling spiritual values with modern management demands, the integration of both spiritual and professional dimensions has demonstrated its effectiveness in creating a productive, ethical, and sustainable organizational environment.

Febrianti Shakira; Hastiani Nasution; Ahmad Wahyudi Zein

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at PT Bank Mandiri (Persero) Tbk as one of the state-owned banks that plays a strategic role in the Indonesian banking system. The implementation of GCG is crucial in maintaining public trust, improving performance, and ensuring business sustainability in the banking sector. This research employs a qualitative method with a descriptive approach, focusing on secondary data analysis obtained from annual reports, corporate governance reports, sustainability reports, and official information published on the website of PT Bank Mandiri (Persero) Tbk. The results indicate that Bank Mandiri has consistently implemented the principles of transparency, accountability, responsibility, independency, and fairness in its corporate governance system. These principles are reflected in information disclosure practices, clear organizational structures, regulatory compliance, independent decision-making processes, and fair treatment of all stakeholders. Overall, the implementation of GCG at PT Bank Mandiri (Persero) Tbk contributes positively to strengthening internal control systems, enhancing public trust, and supporting the stability and sustainability of banking operations.

Wahyu Insani; Faishal Ackmal Survanta; Shaleh Shaleh

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study explores strategies for mobilizing financial resources and multi-stakeholder participation in Islamic education financing to achieve institutional financial independence. The research was conducted at SMA Muhammadiyah 5 Yogyakarta, a private Islamic secondary school implementing a financing model based on Sharia values and Total Quality Management (TQM) principles. A qualitative case study approach was employed, utilizing primary data from in-depth interviews with school administrators and observations of financial management practices, as well as secondary data from budget plans, government funding reports, and cooperation documents with philanthropic institutions. Data were analyzed using an interactive model involving data reduction, data presentation, and inductive conclusion drawing. The findings reveal that financial independence is strengthened through diversified funding sources, including government support, parental contributions, Islamic philanthropy, and school-based business units. Transparency and accountability are maintained through open financial reporting and stakeholder involvement. The study highlights that integrated Islamic education financing aligned with Sharia values and TQM enhances institutional sustainability, educational quality, and organizational competitiveness.

Emirza Nur Wicaksono

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research examines the disproportionate allocation of legal responsibility between doctors and nurses in Indonesia’s health care system and proposes measures to reorganize accountability in a more fair and proportional way. The issue addressed stems from shortcomings in existing regulations, which have not yet ensured legal certainty or balanced legal protection for both professions in clinical practice. The study uses a normative juridical method, applying both statutory and conceptual approaches. The statutory approach reviews laws and regulations that govern professional authority and legal liability of doctors and nurses, while the conceptual approach analyzes legal principles, doctrines, and concepts related to professional responsibility in health services. Legal materials are collected through library research, including primary, secondary, and tertiary legal sources, and are analyzed using qualitative descriptive methods. The results show that although statutory provisions formally regulate the distribution of authority and responsibility between doctors and nurses, there are still normative uncertainties, overlapping regulations, and legal gaps. These issues may lead to an unequal burden of legal responsibility, particularly in cases involving medical errors or negligence. Such conditions weaken legal protection for nurses and can negatively affect the quality of health care delivery. The study concludes that regulatory reform is needed to clarify legal responsibility in accordance with professional authority and to implement a more just and proportional system of accountability. The findings are expected to enrich health law studies and provide guidance for policymakers in developing a fairer legal responsibility framework for health professionals.  

Nicodemus Rahanra; Ahmad Ashifuddin Aqham; Eko Siswanto

Programming and Algorithm Fundamentals 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

This study investigates the integration of computational thinking (CT) principles with adaptive curricula to enhance problem-solving skills in undergraduate programming education. Traditional programming curricula often emphasize syntax and basic concepts, neglecting critical problem-solving strategies. The adaptive curriculum framework used in this study combines CT skills such as decomposition, pattern recognition, abstraction, and algorithmic thinking with personalized learning experiences. A mixed-method approach, combining qualitative and quantitative research, was employed to assess the effectiveness of this integrated approach. The results show significant improvements in students' problem-solving abilities, conceptual understanding, and engagement compared to a control group following a traditional curriculum. Students in the experimental group, which received the adaptive curriculum, demonstrated better performance in applying algorithms and debugging code. Additionally, students expressed higher levels of engagement and motivation, suggesting that the personalized learning environment fostered greater academic involvement. The study highlights the importance of integrating CT principles with adaptive learning frameworks to create a more inclusive and effective learning environment that accommodates diverse learning needs. The findings suggest that adaptive curricula can bridge gaps in traditional education by providing personalized support and ensuring that students progress at their own pace. This approach is especially beneficial for programming education, where both conceptual understanding and practical problem-solving skills are critical for success. Future research should explore the long-term impact of adaptive learning frameworks and investigate how these technologies can be integrated with traditional teaching methods to maximize their effectiveness.

Audia Zein; Novien Rialdy

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Halal Management Sistem (HMS) has often been positioned as an administrative compliance tool that focuses on regulatory and certification requirements. This approach has the potential to simplify the meaning of halal by overlooking the inherent values, especially in the context of Muslim businesses. This study aims to interpret the understanding of the Halal Management Sistem not only as an administrative compliance mechanism, but also as an expression of worship and spiritual commitment in business practices. This study uses a qualitative approach through a literature review of scientific articles, books, and relevant publications discussing halal management, Islamic business ethics, and the perspectives of business actors. The results of the study show that the HMS is understood by business actors as a manifestation of religious obedience integrated into economic activities, where the application of halal principles is seen as part of devotion to God and a form of moral responsibility in running a business. In this understanding, administrative compliance is positioned as an implication of spiritual awareness, not as the main objective of the sistem's implementation. The research findings also indicate that the spiritual meaning of SMH encourages consistency in halal practices and strengthens long-term business orientation. Conceptually, this study has implications for the development of halal management studies by placing the spiritual dimension as the main foundation in the implementation of the Halal Management Sistem, particularly in supporting sustainable and ethical business practices.

Keshia Monika Prianto; Tomy Michael

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the criteria of disgraceful conduct in the dismissal mechanism of regional heads in Indonesia following Constitutional Court Decision No. 2/PUU-XX/2022. The decision underscores the necessity of a constitutional interpretation of the requirement “never having committed disgraceful conduct” in order to prevent abuse of power and political injustice in regional governance. Employing a normative legal research method, this study analyzes primary legal materials, including Constitutional Court decisions and statutory regulations, as well as secondary legal literature. The findings reveal that the notion of disgraceful conduct had previously functioned as a vague norm, enabling subjective and politically motivated interpretations, particularly by regional legislative bodies. The Constitutional Court, through its decision, transformed this open norm into a more limitative and objective standard by specifying concrete forms of conduct, such as gambling, intoxication, drug abuse, adultery, and other serious violations of decency. Furthermore, the Court emphasized that allegations of disgraceful conduct must be supported by clear, lawful, and verifiable evidence, in line with the principles of due process of law. This reformulation strengthens legal certainty, protects the political rights of elected regional heads, and preserves the stability of local governance. The study recommends legislative synchronization through amendments to the Regional Government Law and the issuance of judicial guidelines to ensure uniform standards of proof in dismissal proceedings, thereby reinforcing constitutional justice and the rule of law in Indonesia.

Nurin Fatnata; Virna Fianarita Rahmawati; Tri Cahyanto

Jurnal Cakrawala Pendidikan dan Biologi 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Equitable vaccine distribution is a global issue that has received increasing attention, especially since the increasing need for vaccines in the face of modern pandemics. This study aims to analyze the inequality in vaccine distribution and the factors influencing vaccine hesitancy through a descriptive qualitative approach, utilizing literature studies and supporting data in the form of graphs. The analysis results show that high-income countries have significantly greater access to vaccines than middle- and low-income countries, creating inequalities that impact public health protection. Furthermore, levels of vaccine hesitancy were found to vary across social groups, with adolescents being the group with the highest rate of rejection due to the influence of misinformation and low trust in health institutions. These findings confirm that the success of a vaccination program is determined not only by the availability of equitable distribution but also by public acceptance, which is influenced by social, psychological, and ethical factors. Overall, this study emphasizes the importance of applying bioethical principles such as justice, beneficence, and autonomy in formulating effective and inclusive vaccination policies.

Seri Mughni Sulubara; Riska Riska; Nurhayati Nurhayati; Amrizal Amrizal; Ashari Efendi

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Intellectual Property Rights (IPR) are the result of human thought that have economic and social value and play a significant role in encouraging creativity, technological innovation, and sustainable national development. IPR protection not only aims to provide legal certainty for creators and rights holders, but also serves as a strategic instrument in strengthening the creative economy. However, low public awareness of the importance of IPR protection and the gap between legal norms and practices in the field result in frequent violations of intellectual works. This study uses a normative-juridical approach combined with a participatory-educational approach, in accordance with the characteristics of community service activities in the legal field. This approach aims to integrate normative legal analysis with legal education activities for the community, thereby producing both conceptual understanding and practical benefits. The results of the activities show a significant increase in public understanding of the relationship between constitutional principles and IPR protection in Indonesia. Through educational activities and legal dialogues, it was revealed that the integration between constitutional principles and the IPR legal system has not been optimal, not only due to limited regulations, but also weak public legal awareness and the application of substantive justice as mandated by the 1945 Constitution. These findings emphasize the importance of integrating constitutional values ​​in the IPR protection system.

Siti Nuraida; Hamdiah Hamdiah; Erwan Setyanor

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Global social inequality remains one of the fundamental challenges in the contemporary world economic system. The dominance of capitalist economic structures, which emphasize growth and capital accumulation, has proven effective in stimulating economic progress; however, it has simultaneously widened the gap between wealthy and disadvantaged groups at both national and global levels. Meanwhile, socialist economic systems that prioritize income equalization continue to face limitations related to efficiency and innovation. This article aims to examine the role of Islamic economics as an alternative economic framework capable of addressing the challenge of global social inequality. The study employs a qualitative descriptive approach through a literature review of classical and contemporary sources related to global economic systems. The findings indicate that Islamic economics offers a more balanced paradigm by integrating principles of distributive justice, ethical values, and social responsibility within economic activities. Instruments such as zakat, infaq, sadaqah, waqf, along with the prohibition of riba and other exploitative economic practices, serve as essential mechanisms for reducing social inequality. Therefore, Islamic economics holds significant potential as both a normative and practical solution for promoting sustainable global economic justice.

Irlon Irlon; Teguh Muryanto; Agnes Novita Ida Safitri

Information System Analysis, Design and Development 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Digital transformation initiatives have become essential for organizations seeking to remain competitive in today’s rapidly evolving technological landscape. However, many organizations face challenges due to ineffective Information Systems (IS) governance, which hampers strategic decision-making and the successful execution of these initiatives. This study aims to develop an IS governance framework that enhances decision-making quality by aligning IT decisions with organizational goals during digital transformation efforts. The proposed framework addresses existing gaps in current IS governance models, offering a solution to common challenges such as inadequate governance structures, resource constraints, and misalignment between IT and business strategies. The framework was developed through a mixed-method approach, including conceptual framework development, expert consensus via the Delphi method, and organizational validation studies. Key findings reveal that the framework improves transparency in decision-making, enhances accountability for IT decisions, and ensures better alignment between IT strategies and organizational objectives. By embedding agile leadership and data-driven decision-making principles, the framework enables organizations to respond effectively to the fast-changing dynamics of digital transformation. This study also compares the proposed framework to existing models such as COBIT and ITIL, highlighting its unique features, including its adaptability to the fluid nature of digital transformation. The framework's strengths include its comprehensiveness and flexibility, though its application may face challenges in organizations with limited digital maturity or rigid governance structures. Future research directions include exploring the integration of emerging technologies into the framework and its applicability across different organizational contexts.

Raihani Khairunissa Barni; Syarach Agusti Ekasuci; Ayu Maulani; Sabillah Azhari; Tati +1 more

Public Service And Governance Journal 2026 Universitas 17 Agustus 1945 Semarang

The policy of involving expatriates in the board of directors of State-Owned Enterprises (SOEs) has become a debated issue, particularly regarding its implications for corporate governance and national workforce interests. The main problem discussed in this article is how the policy of expatriate involvement in the board of directors of PT Garuda Indonesia is viewed from the perspective of Good Corporate Governance (GCG). This study aims to analyze the suitability of the policy with GCG principles and its implications for corporate governance and company performance. The research method used is a literature review by examining laws and regulations, academic journals, policy reports, and other relevant secondary sources. The analysis is conducted based on five main GCG principles, namely transparency, accountability, responsibility, independence, and fairness. The results show that the involvement of expatriates in the board of directors of PT Garuda Indonesia has the potential to strengthen corporate governance through the adoption of global managerial standards, improvement of institutional credibility, and acceleration of organizational transformation and efficiency. However, this policy also faces challenges, especially related to transparency in the selection process and the assurance of knowledge transfer to local human resources. It can be concluded that the expatriate involvement policy will provide optimal benefits if it is implemented consistently with GCG principles and accompanied by a strong commitment to strengthening local managerial capacity.

Christine Diah Wahyuningsih; Desy Ambarwati

Public Service And Governance Journal 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the implementation of gender-based public policy through the Child-Friendly School Program at SDN 01 Bendosari, Plantungan District, Kendal Regency. This research employed a descriptive qualitative approach using in-depth interviews, observation, and documentation as data collection techniques. Data analysis was conducted using the public policy implementation model proposed by George C. Edwards III, which emphasizes four key variables: communication, resources, implementers’ disposition, and bureaucratic structure. The findings reveal that the implementation of the Child-Friendly School policy at SDN 01 Bendosari has been carried out through an integrative approach by incorporating child-friendly principles into existing school programs and culture. Effective policy communication and positive implementers’ disposition, particularly among teachers and the school principal, have supported the implementation process. However, limited financial resources remain a major obstacle to fully optimizing the policy implementation. This study concludes that successful public policy implementation depends not only on regulatory frameworks but also on resource availability, implementers’ commitment, and institutional capacity to adapt policies to local conditions.

Norhayati Norhayati; Annisa Ariani; Erwan Setyanor

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Free trade is one of the central issues in the dynamics of the global economy, sparking debates about the extent to which the state should be involved in economic activities. Each economic system holds a different perspective on the relationship between market mechanisms and state intervention. This article aims to analyze the concept of free trade and the role of the state from the perspective of various economic systems, namely liberal, socialist, mixed, and Islamic economic systems. The research method employed is a literature review, examining relevant sources such as books, scholarly journals, and other academic references. The findings indicate that the liberal economic system tends to emphasize market freedom with minimal state involvement, whereas the socialist system positions the state as the main regulator in trade. The mixed economic system seeks to balance the roles of the market and the state, while Islamic economics permits free trade as long as it is conducted in accordance with the principles of ethics, justice, and social responsibility. This article is expected to contribute academically to a better understanding of the differing approaches of economic systems toward free trade and the role of the state in addressing global economic challenges.