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Murabahah accounting is important for keeping things clear and responsible in Islamic financial institutions. Using murabahah accounting as required by PSAK 102, especially when it comes to how transactions are recorded, measured, shown, and shared, can affect how much customers trust the institution. This article looks at how the way murabahah accounting is handled influences customer trust, based on research from national and international academic sources. The study uses a literature review to look at past work on how murabahah accounting is used, how well it follows Islamic accounting rules, and what factors affect customer trust. The results show that when murabahah accounting is done clearly and consistently according to PSAK 102, it helps build customer trust. Being open about the cost of the item, the profit added, and how payments are made is a big part of making customers feel confident in Islamic financial services. So, murabahah accounting does more than just keep track of money—it also helps build trust and make Islamic financial institutions last longer.

This research explores the significant role of cultural institutions in overseeing and enforcing laws based on local wisdom in Indonesia, a nation characterized by its rich cultural diversity. The purpose of this study is to analyze how cultural institutions, particularly customary law bodies, can help integrate local traditions and values into the formal legal system, ensuring that laws are more reflective of and responsive to the diverse communities across the country. The study employs a normative approach with a prescriptive method to examine the challenges and opportunities of incorporating local wisdom into national law, particularly in the realm of legal oversight and dispute resolution. The research reveals that, despite constitutional recognition of customary law, its practical implementation within the national legal framework remains hindered by conflicts between customary norms and formal legal structures. Key findings suggest that strengthening the role of cultural institutions in legal processes can enhance both the legitimacy and effectiveness of the legal system, promoting social harmony and fostering justice that resonates with the local context. Ultimately, the study concludes that empowering cultural institutions is vital for creating a legal environment that respects and integrates local wisdom, which will contribute to a more inclusive, fair, and sustainable legal system in Indonesia.

Drug abuse constitutes a serious threat to public health, social stability, and national security. This study examines law enforcement mechanisms against drug abuse under Indonesian Law Number 35 of 2009 on Narcotics and evaluates preventive measures implemented to combat this phenomenon. Employing a normative juridical approach through a comprehensive literature review, this research analyses the implementation of both penal and non-penal approaches in addressing narcotics-related offences. The findings reveal that law enforcement practices predominantly emphasise punitive measures, despite legislative provisions accommodating rehabilitation for drug users. The dual approach integrating criminal sanctions with social and health services remains suboptimal due to institutional constraints, limited rehabilitation facilities, inadequate training for law enforcement personnel, and weak inter-agency coordination. Preventive efforts through education, family empowerment, school-based programs, community engagement, and media campaigns have been implemented but continue to face challenges, including social stigma and insufficient public awareness. This study recommends strengthening restorative justice implementation, expanding rehabilitation service capacity, and enhancing cross-sectoral collaboration to build societal resilience against drug abuse while ensuring that users receive appropriate treatment rather than mere criminalisation.

The phenomenon of marriages between Indonesian citizens (WNI) and refugees represents a complex legal challenge due to the absence of specific regulations governing such relationships. This study examines the legal protection for Indonesian citizens who become victims of manipulative marriages by refugees, employing a normative juridical approach with statutory and conceptual methods. The research analyses primary legal materials, including the 1945 Constitution, Law Number 1 of 1974 concerning Marriage, Law Number 39 of 1999 concerning Human Rights, and Presidential Regulation Number 125 of 2016 concerning the Handling of Refugees from Abroad. The findings reveal that Indonesian national law does not specifically regulate marriages between Indonesian citizens and refugees or asylum seekers, creating a significant legal vacuum (rechtsvacuum) that renders such relationships vulnerable to abuse, violence, and legal uncertainty. Furthermore, the state's responsibility in protecting Indonesian citizen victims of manipulative marriages by refugees has not been optimally implemented, despite constitutional and juridical foundations requiring protection from all forms of violence, discrimination, and exploitation. The study recommends the formulation of specific regulations addressing marriages between Indonesian citizens and refugees, strengthening the role of victim protection institutions, and establishing inter-agency coordination systems, including international organisations such as UNHCR and IOM, to prevent abuse and strengthen law enforcement mechanisms.

The national priority program of 12 years of compulsory education is a strategic effort by the government to improve the quality and equity of education, particularly at the secondary education level. This program is supported by the School Operational Assistance (BOS) and the Indonesia Smart Program (PIP). The PIP funds are used to meet the educational needs of students, such as purchasing books, stationery, uniforms, and transportation costs. The goal of providing PIP is to reduce the financial burden of education, decrease school dropout rates, and increase access to quality education. This study examines the effectiveness of PIP in promoting educational equity in Indonesia and evaluates the alignment of government policies related to beneficiaries, implementation, and monitoring of PIP. The method used is a literature review for public policy evaluation in the field of education. The findings show that PIP has successfully increased educational participation, as reflected in the improvement of the School Participation Rate (APS), Gross Participation Rate (APK), and Net Participation Rate (APM). PIP also expands educational access for children from low-income families. However, its implementation faces challenges such as bureaucratic obstacles, misidentification of recipients, low parental administrative literacy, and delays in the distribution of assistance in 3T regions (frontline, outermost, and underdeveloped).

Compliance in paying contributions is an important factor in ensuring the sustainability of the National Health Insurance (JKN) program, especially in the Non-Wage Workers (PBPU) segment who make payments independently. However, the level of compliance of PBPU participants in Jakarta City is still low, as indicated by the high rate of contribution arrears and the large number of deactivated memberships. This study aims to analyze the factors that influence compliance in paying National Health Insurance (JKN) contributions in the Non-Wage Workers (PBPU) segment in Jakarta City in 2025. The research design used was quantitative with a cross-sectional approach, involving 180 respondents. Bivariate analysis using the Chi-Square test showed that there was a significant relationship between perception and compliance (p = 0.002), income with compliance (p = 0.046), and motivation with compliance (p = 0.000). However, there was no significant relationship between knowledge (p = 0.291) and sanctions (p = 0.103) on compliance in paying contributions. These findings indicate that psychological and economic aspects have a strong influence on driving compliance with JKN premiums. Therefore, efforts to improve compliance need to focus on enhancing positive perceptions, internal motivation, and sustainable income for participants. Perception is the most dominant factor influencing compliance among PBPU participants. Strategies to increase education and improve services are needed to boost compliance and ensure the sustainability of the JKN program.

This study seeks to analyze the ideas and practices of transnational Islamic educational ideologies and their impact on Islamic educational institutions across diverse local settings. Employing a Systematic Literature Review (SLR) method, the research systematically reviews a range of relevant scholarly sources, including peer-reviewed journal articles, dissertations, and research reports published between 2014 and 2024. The findings demonstrate that transnational movements such as Salafism, the Muslim Brotherhood, and Hizbut Tahrir significantly influence curriculum design, religious orientation, and the institutional culture of Islamic education. Nevertheless, this influence does not operate in a straightforward or uniform manner; instead, it is shaped through continuous negotiation with local contexts, particularly via state regulations, sociocultural conditions, and adaptive educational practices. The study highlights that local actors actively reinterpret and mediate transnational ideological frameworks to align them with national educational policies and community needs. Overall, this research offers comprehensive insights into the complex interactions between transnational Islamic ideologies and the ongoing transformation of contemporary Islamic education in different socio-political environments.

The capital market plays a strategic role in supporting national economic growth through its function of raising funds and providing investment vehicles for the public. However, the integrity of the capital market is often threatened by the practice of insider trading, which involves securities transactions conducted using material, non-public information by certain parties for personal gain. This practice violates the principles of fairness and transparency and has the potential to harm public investors and undermine confidence in the capital market. This study aims to analyze the law enforcement mechanisms for insider trading in the Indonesian capital market and examine legal protection efforts for investors. The research method used is qualitative research with a descriptive approach through a literature review of laws and regulations, scientific journals, books, and publications from the Financial Services Authority (OJK) and the Indonesia Stock Exchange. The results indicate that law enforcement against insider trading is carried out through mechanisms of supervision, investigation, and the imposition of administrative, civil, and criminal sanctions. However, the effectiveness of law enforcement still faces various challenges, particularly in proving the use of insider information and the complexity of transaction technology. Furthermore, insider trading negatively impacts investor confidence and capital market stability. Investor protection efforts are implemented through a preventative approach, including information disclosure, supervision, and investor education, as well as a repressive approach through legal sanctions, dispute resolution, and whistleblower protection. This research is expected to provide theoretical contributions to the development of capital market law and practical recommendations for strengthening law enforcement and investor protection in Indonesia.

This study aims to analyze the role and optimization strategies of Pecalang Segara in monitoring fishing activities that contribute to coral reef ecosystem degradation in the Traditional Village of Pemuteran, North Bali. Pecalang Segara is a customary security institution that holds social legitimacy and customary authority in maintaining order within coastal areas. This research applies an empirical legal approach using a qualitative descriptive method. Data were collected through field observations, interviews with customary leaders and coastal communities, and a literature review of environmental laws and related regulations. The findings indicate that Pecalang Segara plays a strategic role in supervising fishing activities based on local wisdom, particularly in preventing destructive fishing practices that damage coral reefs. However, the effectiveness of this role remains limited due to insufficient technical capacity, low environmental legal awareness, and weak integration between customary law and formal legal systems. The study highlights the importance of strengthening Pecalang Segara through environmental education, regulatory-based monitoring training, and institutional coordination with local government authorities. The integration of customary law and national environmental law is expected to establish a sustainable community-based marine monitoring model capable of effectively protecting coral reef ecosystems and supporting environmental governance in coastal areas.

Investment is one of the key drivers of national economic growth as it contributes to capital formation, job creation, and the expansion of production capacity. However, investment realization is dynamic and inherently uncertain, influenced by both domestic and global economic conditions. This study aims to analyze the probability of investment growth in Indonesia based on investment realization data for the first quarter of 2025. The research employs a quantitative approach using descriptive statistical analysis and probability analysis. The data used are secondary data obtained from official publications of the Investment Coordinating Board (BKPM), including national investment realization, Domestic Investment (PMDN), Foreign Direct Investment (FDI/PMA), and regional distribution of investment. The results indicate that investment realization in the first quarter of 2025 reached Rp465.2 trillion, equivalent to 24.4% of the national investment target for 2025. Investment probability is relatively balanced between PMDN and PMA, as well as between Java and non-Java regions, reflecting a stable investment climate and early progress in regional development equity. Overall, the probability of investment growth in Indonesia in 2025 remains favorable; however, achieving the annual investment target largely depends on the consistency of investment realization and the effectiveness of government policies in the subsequent quarters.

The Aceh Sharia Court is a special judicial institution formed based on the specifics of Aceh as regulated in the Aceh Government Law. The existence of the Aceh Sharia Court has juridical consequences for the exercise of judicial power which was previously exercised by the Religious Courts. This research aims to analyze the position of the Aceh Sharia Court in the national justice system and examine its power in replacing the authority of the Religious Courts in handling cases related to Islamic law. The research method used is normative legal research. The research results show that the Aceh Sharia Court has an equal position to the Religious Court in the judicial power structure, but has broader authority because it covers Islamic civil cases, sharia criminal (jinayat), and sharia procedural law. This transfer of authority does not eliminate the existence of the Religious Courts nationally, but creates a special justice system that only applies in the Aceh region. The position of the Aceh Sharia Court strengthens the implementation of Islamic law within the framework of the Unitary State of the Republic of Indonesia and remains under the guidance of the Supreme Court.

One type of contract that is very important for the operations of Islamic financial institutions, especially for benefit-based services such as multi-service financing and gold pawnbroking. However, in its application, several problems continue to arise. The most prominent is the incompatibility with Financial Accounting Standards (PSAK) 107 and other Islamic accounting standards in terms of recording and disclosing ijarah transactions. This condition can cause the financial statements of Islamic financial institutions to be less transparent and accountable. Therefore, this study aims to examine how ijarah contracts are used and to what extent the application of ijarah accounting helps Islamic financial institutions become more financially transparent. The research was conducted by reviewing relevant literature, including the provisions of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), PSAK 107, and the fatwa of the Indonesian Ulema Council's National Sharia Board (DSN-MUI). The study shows that the proper use of ijarah accounting, which includes the recognition of ujrah income, the recording of asset gains, and the consistent disclosure of costs, can increase information transparency and stakeholder confidence in financial reports.

The development of the Central Government Core Area (KIPP) of the Capital City of Nusantara (IKN) is a national strategic project that has significant implications, particularly in relation to state control/domination of land.  The relocation of the national capital to the Capital City of Nusantara (IKN) has become a strategic agenda of the Indonesian government, which aims to realize equitable development and a new administrative center in Indonesia (Law Number 3 of 2022 concerning the National Capital) and has an impact on all aspects of the lives of indigenous peoples in the IKN Nusantara region, particularly in the field of land.  However, this project raises serious issues related to state control of land, especially in terms of the rights of the surrounding communities whose land is affected by the Development of the Central Government Area of the Capital City of Nusantara (KIPP IKN).  Land restitution is a central issue because it concerns the guarantee of human rights, particularly the right to ownership, access to land, and social justice (Satjipto Rahardjo, Hukum dan Masyarakat [Law and Society] (Bandung: Alumni, 2000).  This study analyzes how land restitution in the KIPP IKN development project is viewed from a human rights perspective, emphasizing the need for a balance between national development interests and the protection of citizens' rights.

This study aims to evaluate the level of heavy metal pollution and the potential ecological and human health risks in the waters of Selangan, Bontang City. The research focuses on analyzing the concentrations of iron (Fe) and mercury (Hg) in sediment, considering that both elements are toxic, persistent, and capable of bioaccumulating within the food chain. The study was conducted over six months, from January to June 2023, at four sampling stations representing the environmental conditions of Selangan waters. The methodology included sediment sampling, sample preparation through drying and grinding, and laboratory analysis using Inductively Coupled Plasma–Optical Emission Spectrometry (ICP-OES) to determine Fe concentrations. The results were then compared with quality standards established by the Washington Annotated Code 173-204-320 and Indonesia’s National Agency of Drug and Food Control (BPOM) Regulation No. 5 of 2018. The findings indicate the presence of heavy metal contamination across all sampling stations. Fe concentrations ranged from 2.35 mg to 6.308 mg, significantly exceeding the permissible limit of 0.3 mg/L. Meanwhile, Hg concentrations ranged from 0.015 mg to 0.028 mg, also surpassing the standard threshold of 0.001 mg/L. These results clearly demonstrate heavy metal pollution in the Selangan waters, posing potential threats to marine ecosystem health and coastal communities. Regular monitoring and mitigation measures are urgently recommended to prevent further environmental degradation.

This community service program develops a pilot model of Pancasila Village based on Asta Cita in Paciran Village, Lamongan Regency through the integration of three intervention clusters: (1) national seminar to strengthen Pancasila values ​​and the agenda of “building from the village”, (2) training on downstreaming palm sap as a strengthening of the local economy and entrepreneurship based on village potential, and (3) coastal rehabilitation action through planting sea pine as an environmental adaptation in sandy coastal areas that are vulnerable to wind and erosion. The implementation method uses a participatory and asset-based approach (ABCD) that places residents as the main actors, with a series of activities including socialization, cross-party coordination, training on processing palm sap into value-added products (brown sugar and syrup), seminars with community leaders and academics, planting sea pine, and pre-post evaluation based on knowledge, skills observation, and participant satisfaction. The implementation results show the formation of a cross-generational commitment to make Paciran Village a pilot Pancasila Village, increased community capacity in palm sap processing, and the birth of collective coastal rehabilitation actions. The program also produced sustainability recommendations in the form of routine cross-generational agendas, utilization of village social media for educational content on Pancasila–nira–cemara laut, and the appointment of Pancasila students as environmental sustainability ambassadors in the village.

Using a systematic literature review approach to various previously published studies, this research investigates the influence of consumer nationalism on the intention to purchase domestic products. The purpose of this study is to find patterns of results, influencing components, and the impact of consumer nationalism on their behavior when purchasing local products. Data were collected from articles in relevant national and international journals, particularly those discussing ideas about consumer nationalism, consumer ethnocentrism, and factors determining purchase intention. The findings of the study indicate that consumer nationalism has a positive and significant effect on consumers' intention to purchase domestic goods. A number of variables, including product quality perceptions, price sensitivity, cosmopolitanism levels, and consumer demographics, especially Generation Z, who tend to be involved in the digital world, influence this effect. In addition, this study found that customer awareness, attitudes, and preferences towards local products are influenced by social media and digital campaigns such as the Bangga Buatan Indonesia (Proudly Made in Indonesia) program. The results of this study provide strategic benefits for businesses when they develop marketing plans based on the value of nationalism. These results can also be used as a reference for public policies aimed at increasing consumption and competitiveness of domestic products through the implementation of such policies.

Waste management has become a critical issue in achieving sustainable development, particularly in urban areas such as Medan City, where the volume of waste continues to increase each year. This study aims to analyze the optimization of economically valuable waste utilization through recycling activities to support the Sustainable Development Goals (SDGs), using a literature-based approach. The method employed is a literature review by collecting, examining, and comparing previous research from national and international journals related to recycling practices, circular economy principles, and urban waste management. The findings indicate that the utilization of economically valuable waste—such as plastic, paper, metal, and organic materials—can generate economic benefits for communities while improving overall waste management efficiency. The reviewed studies also highlight several key factors influencing recycling success, including government policies, the availability of recycling facilities, public awareness, and collaboration with recycling industries. Optimizing waste utilization has been shown to contribute significantly to various SDGs targets, including waste reduction, improved community welfare, and environmental protection. Therefore, strengthening the recycling ecosystem through multi-stakeholder collaboration is essential for Medan City in promoting sustainable urban development.

The forest fire that occurred in Mount Merbabu National Park in October 2023 had a significant impact on hiking tourism activities along the Thekelan trail in Semarang Regency, Central Java, Indonesia. This study aims to identify the impacts of forest fires on hiking tourism, explore stakeholders’ perceptions of post-fire management challenges, and develop an applicable adaptive management framework for the sustainable management of hiking tourism. The research employed a qualitative descriptive approach, with data collected through semi-structured interviews involving basecamp managers, national park officers, hikers, and local community members. The findings reveal that the wildfire caused severe vegetation damage, an estimated eighty percent decline in community income, and disruptions to both ecological balance and tourism activities. Despite these challenges, the local community demonstrated strong solidarity and active participation in recovery and rehabilitation efforts. The study proposes an adaptive management framework encompassing impact assessment, collaborative planning, rehabilitation and education, phased reopening, and continuous monitoring and adjustment. The adaptive management approach proves effective in enhancing the resilience of nature-based tourism destinations to future environmental disturbances and in promoting sustainable tourism practices.

The shift in economic structure from a reliance on traditional agriculture to modern industrialization has yielded various competitive advantages for a region. The presence of leading sectors at the local level is a strong indicator of increased added value and high productivity, fueled by a healthy competitive climate among business actors. This phenomenon is closely related to the characteristics of the industrial sector, which possesses very strong forward and backward linkages, making it a primary driver of national economic growth. Progress in the manufacturing sector is not merely a measure of economic success but also serves as a driver of fiscal stability through massive employment absorption and increased foreign exchange earnings. Industrial growth is considered highly strategic because it holds significant potential for future expansion through technological innovation and production efficiency. This condition makes industrial cluster development an instrument for driving sustainable economic growth in Indonesia, while simultaneously strengthening the competitiveness of local products in the global market through the integration of a more organized production system.

Sleep quality is a crucial component of health and overall well-being among older adults, as the aging process is commonly associated with various physiological, psychological, and environmental changes that may significantly disrupt normal sleep patterns. Declining bodily functions, increased health problems, and changes in daily routines often contribute to sleep disturbances in later life. This literature review aims to analyze the factors influencing sleep quality in the elderly by synthesizing findings from relevant national and international studies published in recent years. Various factors were identified, including physiological conditions such as chronic diseases, pain, and hormonal changes; psychological factors such as anxiety, depression, stress, and cognitive decline; lifestyle-related factors such as levels of physical activity, dietary habits, medication use, and caffeine consumption; and environmental aspects including noise exposure, lighting conditions, temperature, and overall bedroom comfort. The reviewed literature consistently indicates that poor sleep quality is strongly associated with impaired physical health, reduced cognitive function, increased fatigue, and decreased emotional well-being in older adults. This review highlights the importance of comprehensive, multidisciplinary interventions that address both intrinsic and extrinsic determinants of sleep to effectively improve overall sleep quality among elderly populations.