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This study aims to analyze the goods purchasing accounting system at PT Central Sandang Jayatama. A qualitative approach was employed, with data collected through interviews, observations, and documentation. Data analysis included descriptive analysis of the purchasing accounting system and comparison between the company’s implementation and the elements of a purchasing accounting system, including related functions, procedures, documents, and accounting records. Conclusions and recommendations were drawn based on the analysis. The results indicate that the purchasing accounting system related to auxiliary materials availability supports smooth production processes and provides a significant contribution to management in managing auxiliary materials. However, several elements were not fully aligned with the principles of purchasing accounting systems, as reflected in an unclear organizational structure and overlapping duties between the purchasing and receiving functions. Therefore, it is recommended to strengthen the internal control system in auxiliary material purchasing and redesign the organizational structure to separate purchasing and receiving functions. Improvements in this system are expected to enhance product quality, production efficiency, and company profitability. This study contributes

This study examines the role of officially appointed amil zakat in enhancing transparency and accountability in zakat governance in Mojopuro Village, Wonogiri Regency. Prior to this initiative, Mojopuro had no Zakat Collection Unit (UPZ), resulting in zakat practices that were traditional, undocumented, and lacking institutional oversight. Through a series of mentoring activities and seminars conducted from 8–18 September 2025, capacity-building efforts were directed toward prospective amil zakat, village officials, and religious leaders, focusing on zakat regulations, principles of transparency, and both vertical and horizontal accountability. The implementation methods included material delivery, group discussions, and consultative sessions, which ultimately led to the formal appointment of official amil zakat by the Wonogiri Regency BAZNAS. The findings demonstrate that the presence of official amil significantly improved the structural management of zakat, enhanced participants’ understanding of transparency and accountability, and strengthened coordination among amil, village administrators, and religious figures. These results indicate that village-based institutional mentoring can foster a transformative shift from traditional zakat practices toward professional, transparent, and accountable governance. This study thus offers a community-based empowerment model that can be replicated in other villages to improve zakat distribution effectiveness and build public trust in formal zakat institutions.

Contemporary developments in science, technology, and socio-cultural dynamics have given rise to various new fiqh issues (masailul al-fiqhiyyah al-mu‘ashirah) that were not explicitly discussed in classical Islamic jurisprudence. These contemporary fiqh issues demand contextual ijtihad that is responsive to current realities while remaining grounded in Islamic legal principles. This study aims to analyze contemporary fiqh issues and examine their implications for the moral formation of students in Islamic education. This research employs a qualitative library research approach by analyzing classical fiqh literature, contemporary fiqh studies, and relevant educational theories. The findings indicate that contemporary fiqh issues such as digital ethics, biomedical technology, and socio-economic practices carry significant moral dimensions that directly influence students’ attitudes and behavior. Integrating contemporary fiqh discourse into Islamic education encourages critical thinking, moral reasoning, and ethical awareness among learners. Therefore, contemporary fiqh learning not only functions as a legal reference but also as a strategic instrument for strengthening students’ moral character in accordance with Islamic values. The study implies that Islamic education institutions should contextualize fiqh instruction to address contemporary moral challenges faced by students.

Islamic entrepreneurship education integrates ethical, moral, and spiritual values with practical business practices. This study examines the perspective of the Prophet Muhammad’s hadith on entrepreneurship, emphasizing principles such as honesty, independence, creativity, risk-taking, and social responsibility. Using a qualitative approach, primary hadith sources and scholarly interpretations are analyzed to identify both values and practical implementations of entrepreneurship education in Islam. Findings reveal that the Prophet emphasized self-reliance, productive work, and ethical business conduct, providing practical guidance such as utilizing available resources, step-by-step mentoring, and progressive skill development. Additionally, Islamic entrepreneurship education prioritizes character formation, integrity, and social contribution alongside economic gain. Practical examples from hadith illustrate methods for instilling entrepreneurial values, including prohibitions against unethical transactions, encouragement to work with one’s own hands, and support for independent income generation. The study shows that integrating moral guidance from hadith with business training produces competent, responsible, and ethically grounded entrepreneurs. This framework offers a comprehensive model for modern entrepreneurship education, balancing profitability, ethical conduct, and societal welfare. The research contributes to understanding how Islamic values can form the foundation of sustainable and morally conscious business practices, providing educators and practitioners with actionable insights for cultivating entrepreneurship aligned with Islamic teachings.

This study aims to answer the following questions: First, what are the concepts of the rule of law and democracy, and how are they related? Second, what is the concept of human rights and how does it relate to the rule of law and democracy in Indonesia? The method used in this study is normative legal research, focusing on the study of legislation and scientific literature on the rule of law, democracy, and human rights. The approaches used include a legislative approach to examine the provisions of the 1945 Constitution of the Republic of Indonesia and related regulations; a conceptual approach to examine the theory of the rule of law, the theory of democracy, and the theory of human rights; and a historical approach to trace the development of these three concepts in the Indonesian context. The research data was obtained from primary and secondary legal materials. The results of the study show that the concepts of the rule of law and democracy are two interrelated and inseparable principles. Both in the traditions of the rechstaat and the rule of law, respect for human rights is placed as a key pillar, which is now understood more broadly to include issues of freedom, social justice, and protection from arbitrariness. The relationship between human rights, democracy, and the rule of law affirms that the law must be the highest authority, with the constitution as its highest foundation. The supremacy of law is an important element in the practice of democracy because the constitution functions as a social contract that regulates power and guarantees the protection of human rights.

This article examines various guidance and counseling (BK) management models relevant to the context of modern education in Indonesia. The models discussed include POAC (Planning, Organizing, Actuating, Controlling) management, comprehensive BK services, school-based BK management, specialized service management, and the use of digitalization in BK services. This review was compiled using a literature review method, drawing on various credible national sources, such as scientific journals, reference books, and education policy documents. The purpose of this research is to provide an in-depth understanding of the characteristics, principles, and implementation of each BK management model in educational practice. The results indicate that each model has its own advantages and limitations, both in terms of service planning, resource management, and the effectiveness of service delivery to students. Therefore, the selection and implementation of a BK management model must be tailored to the needs of the school, the availability of professional staff, infrastructure, and student characteristics. The integration of a systematic, data-driven, and adaptive management approach to developments in information technology is a key factor in improving the quality and effectiveness of BK services. This article is expected to provide theoretical and practical contributions to school counselors, educators, and education policymakers.  

This study aims to analyze the implementation of artificial intelligence in economics learning within the context of the Merdeka Curriculum and to examine its alignment with deep learning principles. The study employed a qualitative approach using a case study design conducted at SMAN 1 Boyolali. The research participants included economics teachers and eleventh grade students. Data were collected through classroom observations, in depth interviews, and document analysis. Data analysis was carried out interactively through data reduction, data display, and conclusion drawing and verification. The findings indicate that the use of artificial intelligence in economics learning remains limited and has not been systematically integrated into pedagogical design. AI is primarily utilized as a supporting tool for lesson preparation and concept clarification rather than for adaptive learning, data driven assessment, or the enhancement of students’ critical thinking skills. Although students demonstrated positive responses toward AI assisted learning, several constraints were identified, including teachers’ limited pedagogical competence in AI integration, the absence of deep learning based instructional design, and infrastructural challenges. These findings suggest that the effectiveness of artificial intelligence in economics education depends not merely on technological availability, but on the alignment between pedagogy, curriculum policy, and human resource readiness.

This study aims to examine the impact of green economy initiatives on Indonesia’s GDP growth, with a particular focus on public perceptions of sustainable economic practices. The research employs a descriptive quantitative approach, collecting primary data through an online survey administered to twenty respondents. The survey measured perceptions related to sustainable innovation, environmentally friendly resource management, and energy efficiency as key components of green economy implementation. The findings indicate that respondents hold a generally positive view of green economy practices, as reflected in a high average score of 4.24, suggesting strong agreement regarding their implementation and potential benefits. In addition, perceptions of economic development linked to green initiatives were also rated highly. These results imply that the public perceives a meaningful relationship between the adoption of green economy principles and long-term economic prosperity in Indonesia. Further analysis suggests that green practices can contribute to increased income levels, improved social welfare, and enhanced productivity, while simultaneously supporting environmental sustainability. From a practical perspective, the study highlights the importance of greater community participation, stronger policy commitment from the government, and increased green innovation by corporate entities. Theoretically, the results support existing economic and sustainability theories that emphasize the role of green economy strategies in fostering resilient, inclusive, and equitable economic growth. Overall, this study reinforces the relevance of green economy initiatives as a viable pathway toward sustainable national development.

This study analyzes the influence of Islamic business ethics principles on online buying and selling transactions in the predominantly Muslim community of South Sumatra. Using a quantitative approach through a survey of 200 respondents in Palembang with a Likert scale questionnaire, the data were analyzed using multiple linear regression with SPSS 26. The results showed that the principle of honesty (sidq) had the strongest significant influence (β = 0.029, p = 0.002), followed by unity (tawhid) (β = 0.016, p = 0.049), while other principles such as balance, free will, and responsibility showed a positive but insignificant influence. The regression model explained 10.3% of the variation in transaction behavior (R² = 0.103). This study concluded that the application of Islamic ethics can increase trust and sustainability in e-commerce in the region, with implications for the development of halal businesses. In the future, the application of these principles is expected to mitigate ethical issues in e-commerce, such as fraud and uncertainty that often occur, as well as strengthen transparency and fairness in online transactions.

Indonesia’s civil dispute resolution system remains dominated by an adversarial litigation model that prioritizes legal certainty but often neglects the relational and emotional dimensions underlying conflicts. Yet, in many cases such as family, inheritance, or neighborhood disputes the restoration of social relationships is as crucial as formal legal resolution. This study explores the potential integration of restorative justice principles into Indonesia’s civil procedural law as an alternative approach centered on dialogue, accountability, and reconciliation. Employing a normative-juridical approach and qualitative analysis of primary and secondary legal sources, the research finds that restorative justice values align not only with Indonesia’s living law traditions such as musyawarah (deliberative consensus) and customary dispute resolution but also with existing provisions in civil procedure codes. Accordingly, the study proposes the Structured Restorative Mediation (SRM) Model, a procedural framework that embeds restorative principles into both court-annexed and community-based mediation. This model prioritizes relational healing while upholding legal certainty and procedural fairness. Its successful implementation requires regulatory support, enhanced mediator training, and institutional strengthening of community-based dispute resolution bodies. Thus, integrating restorative justice is not merely an innovation but a structural necessity for a more humane, inclusive, and holistically just legal system.

The enactment of Law Number 1 of 2023 concerning the Criminal Code brought fundamental changes to the regulation of the crime of adultery in Indonesia. The expansion of the scope of criminalization, including regulations regarding extramarital relationships, has given rise to debate regarding its compliance with the principles of the formation of laws and regulations and its impact on criminal law enforcement. This study aims to analyze the provisions of the adultery article in the new Criminal Code from the perspective of the principles of the formation of laws and regulations and assess its implications for the effectiveness of the criminal justice system. This study uses a normative legal research method with a legislative and conceptual approach. Legal materials were obtained through literature studies and analyzed qualitatively and juridically. The results show that the regulation of the crime of adultery in the new Criminal Code has a clear normative purpose, but still leaves issues regarding the clarity of formulation, legal certainty, and potential human rights violations. Furthermore, the application of the adultery article has the potential to create obstacles in law enforcement practices, particularly related to evidence, caseload, and the legitimacy of the criminal justice system. Therefore, further evaluation is needed to ensure that these regulations align with the principles of sound legislative development and ensure legal justice.

Ontology is the philosophical foundation that determines the way reality is understood in the development of science. Differences in ontological assumptions will have implications for the way science is constructed, developed, and interpreted. This article aims to philosophically analyze the ontology of science in Western and Islamic perspectives by highlighting its fundamental similarities and differences. This study uses a qualitative approach based on literature studies with descriptive-analytical and comparative methods. The results show that the ontology of Western science tends to emphasize empirical and rational reality as the main object of science, while the ontology of Islamic science is based on the principle of monotheism which looks at reality holistically, including physical and metaphysical dimensions. Although paradigmatically different, the two perspectives have a common point in the recognition of the order of nature and the role of reason in understanding reality. This article affirms the importance of ontological dialogue between the West and Islam in formulating a scientific paradigm that is not only technically advanced, but also philosophically and ethically meaningful.

The enactment of Law Number 1 of 2023 concerning the Indonesian Criminal Code (KUHP Nasional 2023) has brought significant changes to the national penal system, particularly in the regulation of sanctions imposed on children who commit criminal offenses. Children as offenders constitute a special legal subject who require a sentencing approach oriented toward protection, guidance, and rehabilitation. This study aims to analyze the regulation and concept of sentencing for children under the perspective of the KUHP Nasional 2023 and to assess its conformity with the principles of child protection and the objectives of the juvenile justice system in Indonesia. This research employs a juridical descriptive method using statutory and conceptual approaches through a literature review of primary, secondary, and tertiary legal materials. The findings indicate that the KUHP Nasional 2023 normatively accommodates a more humane sentencing approach by emphasizing the objectives of punishment and providing non-custodial sanctions and rehabilitative measures. However, these provisions remain general and have not been explicitly integrated with restorative justice principles as stipulated in the Juvenile Criminal Justice System Act. Therefore, regulatory harmonization and consistent implementation are necessary to ensure that sentencing for children truly reflects the best interests of the child and the rehabilitative goals of the juvenile justice system.

The development of sustainable tourism facilities is one of the important efforts in increasing the attractiveness of destinations while preserving the environment. This study aims to analyze the implementation of ecological concepts in the development of glamping facilities in the Pearl Beach tourist area. The method used is a descriptive qualitative approach, with data collection through field observations, interviews with managers and tourists, and literature studies related to ecotourism principles and sustainable design. The results of the study show that the application of ecological concepts in glamping facilities in Mutiara Beach includes the use of environmentally friendly materials, integrated waste management, the application of energy efficiency, and designs that integrate the natural landscape without damaging the coastal ecosystem. The application of this concept not only improves the comfort and experience of tourists, but also contributes to increasing environmental awareness and strengthening the positive image of tourist destinations. In addition, this ecologically-conceptual glamping development model is expected to be a reference for the development of sustainable tourism facilities in other coastal areas, which prioritizes nature preservation and the welfare of local communities.

Over the past 20 years, developments in digital technology have led to the emergence of financial innovation in the form of cryptocurrencies, with Bitcoin being the main pioneer. Bitcoin is a decentralized, blockchain-based electronic payment system that is not controlled by a single financial institution. Although its presence facilitates quick and straightforward cross-border transactions, it also raises ethical and legal issues, especially when taking into account Islamic law, which strongly emphasizes justice, certainty, and the welfare of society. This paper aims to investigate the usage of Bitcoin in modern economic transactions from the standpoint of Islamic and international law. This study investigates Islamic legal sources, the views of Islamic scholars, fatwas (religious decrees), and international laws and regulations pertaining to cryptocurrency assets using a qualitative, normative-empirical methodology. The results show that, although opinions among scholars differ, the usage of Bitcoin is subject to ijtihadiyah (Islamic ijtihad) in Islamic law. Some reject it because of its great volatility and speculative potential, while others allow it as long as it provides advantages and does not include riba, gharar, or maysir (the risks associated with gambling). In terms of international law, Bitcoin is typically seen as a digital asset that has to be closely watched in order to preserve economic stability and deter financial crime. Therefore, balanced legislation is required to guarantee that the usage of Bitcoin is in line with the principles of sharia maqasid and global economic fairness.

This study aims to examine the influence of competence, independence, and information technology on the quality of financial statements among employees of Accounting Service Offices in Semarang City. This research uses a quantitative approach with a survey method targeting employees of Accounting Service Offices in Semarang City. Data were collected through questionnaires and analyzed using multiple linear regression with the aid of SPSS software, obtaining 60 respondents. The results of the study indicate that the three independent variables, namely competence, independence, and information technology, have a positive and significant effect on the quality of financial statements. These findings confirm that improving professional competence, applying strong independence principles, and effectively utilizing information technology are important factors in producing reliable, relevant, and timely financial statements.

Social loans are an important tool for developing local economies, especially in remote areas such as rural areas. The Indonesian Village City Savings and Loan Cooperative (KSU) is one of the business entities that provides loan capital to its members. The purpose of this study is to determine the mechanism of social loan agreements in the Multipurpose Cooperative (KSU) of the Indonesian Village City and to determine the perspective of Islamic Economic Law on loan agreements in the Multipurpose Cooperative (KSU) of the Indonesian Village City. This research method uses a descriptive research type with a qualitative approach. Data collection was carried out through observation and interviews with the Management and members of the Savings and Loan Cooperative (KSU) of the Indonesian City Village. The results of the study show that first, the loan application procedure involves several steps such as becoming a member, filling out forms, completing documents and the approval stage. The maximum loan provision is 80% of the savings balance with a loan tenor of 12 months and 18 months. The payment system is made in installments through salary deductions and is subject to a 5% interest. For borrowing members who are late, there are no sanctions or fines but there is a time dispensation. Second, the loan application and management mechanism at the Multipurpose Cooperative has met sharia principles through transparent and structured governance, such as deductions from salary installments and a guarantee policy provided in the form of the amount of member savings balances. However, social loans at the Multipurpose Cooperative contain an element of benefit (profit) of 5%, which according to some scholars can be classified as usury because of the addition of value to the principal loan, even though the benefit is returned to members through the Business Result Remainder (SHU).

The development of electronic commerce through marketplace platforms presents new challenges in civil law enforcement, particularly concerning the platform's liability for the circulation of counterfeit goods. This study aims to analyze Shopee's legal responsibility as a provider of electronic transaction services regarding the sale of counterfeit goods, based on Article 1365 of the Civil Code concerning Unlawful Acts and its relation to consumer protection principles as regulated in the Republic of Indonesia Law Number 8 of 1999 concerning Consumer Protection. The research uses a normative juridical method with a legislative approach and literature study, including provisions in the Law on Electronic Information and Transactions and Government Regulation Number 71 of 2019 on the Implementation of Electronic Systems and Transactions. The research findings indicate that although Shopee does not act as a direct seller, the platform still has a legal obligation to provide a reliable, secure, and responsible electronic system. Negligence in verifying sellers and monitoring products has the potential to fulfill the elements of unlawful acts, particularly the elements of fault and causal relationship with consumer losses. This study emphasizes that Shopee qualifies as a business actor in the context of consumer protection, thereby bearing both preventive and repressive responsibilities to ensure transaction security and prevent the circulation of counterfeit goods on its platform.

This article discusses the concept of fitnah in Islam, focusing on its definition, forms, risks, and social impacts. Fitnah, referring to false accusations, deceit, and the spreading of misleading information, can pose a serious threat to individual integrity and social balance. The study employs a qualitative descriptive approach with a literature review from classical Islamic texts, Quranic verses, the teachings of the Prophet, and the latest scholarly articles from trusted sources. The findings indicate that fitnah is a significant moral and social violation that can lead to various issues, such as conflicts, defamation, social division, and the loss of trust within society. The study also emphasizes the importance of Islamic ethical principles in preventing and addressing fitnah, especially in the digital age, where information can spread rapidly and widely. The study concludes that preventing fitnah requires an increase in public literacy, more ethical communication, and adherence to Islamic values that emphasize honesty and caution in disseminating information. These efforts are expected to reduce the negative impact of fitnah in social life and foster a more harmonious society.

Digital transformation has significantly reshaped human resource management (HRM) through the adoption of Human Resource Information Systems (HRIS), artificial intelligence (AI), big data analytics, e-learning platforms, and remote work technologies. Although these innovations improve efficiency and decision-making, they also generate ethical challenges related to data privacy, algorithmic bias, transparency, and employee monitoring. This article examines the role of professional ethics in HRM within the context of digital transformation, highlighting both emerging challenges and potential opportunities. This study employs a conceptual research approach supported by a comprehensive literature review of scholarly works on HRM, professional ethics, and digitalization. The analysis focuses on core ethical principles such as integrity, fairness, responsibility, professionalism, and confidentiality, and evaluates their implementation in digital HR practices. The findings indicate that unethical use of digital technologies may lead to discrimination, reduced employee trust, and violations of individual rights, particularly through biased AI-based recruitment systems and opaque performance evaluation mechanisms. However, digital transformation also offers opportunities to strengthen ethical HR governance. The use of ethical data management, algorithmic audits, digital transparency, and e-learning-based ethics training can enhance accountability and fairness in HR processes. The study concludes that integrating professional ethics with digital HRM is essential for developing human-centered, sustainable, and trustworthy organizations in the digital era.