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Raffa Shalsabila; Evy Nurmiati

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The dominance of digital technology in contemporary society has led to a shift in human values. Technology no longer serves merely as a tool but has evolved into a crucial system shaping interaction, communication, and behavior. This study uses qualitative methods to examine how digital technology influences human values in modern society. For this purpose, a literature review was carried out, incorporating thematic analysis of relevant sources. According to this study, the prevalence of digital technology has significantly transformed many aspects of social life. This includes the transition from a user-centered paradigm to a more automated system-centered paradigm; the conversion of human identity into data representation in digital systems; as well as the move from in-person to online communication within social exchanges. These effects undermine the quality of social relationships, reduce empathy and interpersonal interaction, increase dependence on technology, and lead to dehumanization. Furthermore, changes in information perception have the potential to improve digital literacy but simultaneously reduce the quality of critical public reflection. Nevertheless, digital technology continues to offer advantages such as easier access to information and productivity gains. Therefore, strategic efforts are needed to improve user-centered technology, digital skills, and adaptable regulations.

Muhammad Irham; H. Mustadi

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The Qiroati method is an instructional approach to reading the Qur’an that emphasizes direct practice of tartil recitation in accordance with the rules of tajwid. This method is practical, systematic, and implemented gradually, meaning that learners are not allowed to proceed to the next level before achieving fluency at the current stage. One of the main challenges in learning to read and memorize the Qur’an is the limited use of structured teaching methods, as some teachers still rely primarily on personal experience and conventional reading approaches. This condition contributes to students’ lack of fluency in reading and memorizing the Qur’an, as well as decreased learning motivation due to monotonous and less effective instructional practices. This study aims to examine the implementation of the Qiroati method in improving students’ Qur’anic reading ability within the Tahfidzul Qur’an program at SMP Daruttaqwa Full Day School. The findings are expected to provide useful insights for educators and contribute to academic knowledge. This research employs a field research design with a descriptive qualitative approach, focusing on describing the application of the Qiroati method in enhancing students’ reading ability in relation to Qur’an memorization. Data were collected through interviews, tests, and documentation, while data analysis involved data collection, data display, and conclusion drawing. The results indicate that the implementation of the Qiroati method effectively improves students’ ability to read the Qur’an in the Tahfidzul Qur’an program. This is evidenced by the improvement in students’ reading scores compared to their previous performance. In practice, the method involves teachers modeling correct recitation, followed by students reading collectively. Therefore, the Qiroati method not only enhances students’ accuracy in reading the Qur’an but also fosters a more engaging and effective learning environment.

Skolastika Dinda Ayu Maharani; Monica Innanda Chiaralazzo; Intan Sakti Pius X

Berkat : Jurnal Pendidikan Agama dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This article examines the phenomenon of interfaith solidarity rapidly flourishing in Indonesia’s digital sphere during Ramadan, specifically through the viral "war takjil" trend involving active participation from non-Muslim communities. With national social media users reaching 180 million, digital platforms have transformed into crucial interaction spaces facilitating fluid and participatory interfaith communication. This research employs a qualitative approach using literature review, phenomenological analysis, and theological reflection within the Catholic tradition to understand the meaning behind this social behavior. Main findings indicate that this phenomenon is a concrete manifestation of bottom-up pluralism, emerging organically from daily social interactions. Based on the Contact Hypothesis, these digital interactions successfully reduce prejudice by achieving common goals and maintaining equal status in public spaces. Theologically, the phenomenon reflects the spirit of universal brotherhood and solidarity emphasized in the documents Fratelli Tutti and Nostra Aetate. The article concludes that healthy pluralism is the capacity to maintain one's own faith identity while actively building bridges of love with those of different beliefs. The implications emphasize the importance of media literacy for faith educators and catechists to guide the community in responding to digital social dynamics constructively without compromising theological truths. This study serves as a reference for developing inclusive, love-based interfaith communication strategies within Indonesia’s diverse digital society.

Yohanes Sri Guntur; Maria Goretti Kentris Indarti; Pancawati Hardiningsih; Jacobus Widiatmoko

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.

Made Riska Putri Astiyanti; Luh Putu Meri Saptiani; Dwi Suci Jayanti Nirmala; I Wayan Agus Parta Wijaya

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

Lianah The; Andy, Andy; Jeni Harianto; Duha, Delfina Wahyu; Ariswana, Aan Novisga +1 more

Jurnal Pengabdian Kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This research was conducted to describe the condition of displaced communities who experience limitations in meeting basic needs, such as decent housing, access to education, and health services. Socio-economic inequality is the main factor that affects the quality of life of vulnerable groups, including children, adults, and the elderly. The Rumah Asa program is designed as an effort to provide protection, psychological support, and economic empowerment through skills training and health services according to needs. The research used a qualitative approach through interviews, field observations, and questionnaire dissemination to gain an in-depth understanding of the respondents' living situation. The research population consisted of displaced individuals who had the potential to become beneficiaries of the program. The data obtained were analyzed to identify patterns of vulnerability and intervention needs. The results showed that each respondent faced unstable socio-economic conditions, with limited income, lack of family support, and high health risks. The discussion showed that neglect is multidimensional and requires comprehensive interventions that include material, emotional, social, and health aspects. The conclusion of the study confirms that the Rumah Asa Program has great potential as a model of effective social intervention in improving the quality of life of vulnerable groups, as long as it is supported by the collaboration of the community, government, and social institutions.

Annisa Oktaviani

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study examines the role of spiritual intelligence in shaping students’ understanding of happiness in the digital era from an Islamic psychology perspective. Employing a qualitative phenomenological approach, the research involves university students who actively engage with social media. Data were collected through in-depth interviews, observations, and documentation, and analyzed using thematic analysis. The findings reveal a significant shift in the meaning of happiness, from a substantive and intrinsic concept to a more symbolic and externally driven construct influenced by digital culture and online validation. Nevertheless, spiritual intelligence functions as a reflective and stabilizing mechanism, enabling students to reinterpret happiness as a deeper, more meaningful inner state. From the perspective of Islamic psychology, true happiness (sa’adah) is grounded in closeness to God and the internalization of spiritual values in daily life. This study underscores the importance of spiritual intelligence in addressing psychological challenges in the digital age and fostering a more balanced and authentic sense of well-being among students.

Fitria Husna

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Self-development is a crucial competence for navigating the professional world; however, many individuals face significant barriers in optimizing this potential. This study aims to formulate an integrative model of Quranic Tadabur and bibliotherapy as a professional therapeutic intervention in counseling, addressing gaps in existing literature. Using a library research method with content analysis, the findings indicate that Quranic Tadabur effectively enhances essential self-development skills, including self-awareness, work motivation, problem-solving, time management, emotional regulation, critical and creative thinking, and social collaboration. Within the bibliotherapy framework, the self-development process is structured through stages of motivation, incubation, follow-up, and evaluation. Furthermore, several counseling techniques are proposed, such as self-management, minimal contact, counselor-led management, and directed counseling, to support individual growth. This integrative approach highlights the role of spirituality in fostering holistic personal and professional development. The study contributes theoretically to the advancement of spirituality-based counseling models, particularly in the context of modern career development, and offers a conceptual foundation for future empirical research.

Gina Sonia Kafiar; Ni Komang Irma Adi Sukmaningsih

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Copyright is a key pillar of the Intellectual Property Rights system, providing legal protection for creative works in the arts sector, particularly musical works. Within the copyright framework, the most crucial aspect is economic rights, namely the exclusive right of creators to derive financial benefit from any use of their works. However, the reality on the ground demonstrates the rampant use of songs for commercial purposes without proper authorization, which directly harms creators. This article analyzes economic rights violations in the context of commercial use, using the case study of the song "Akad" by Payung Teduh as a case study. This research uses normative legal methods through a statutory and legal conceptual approach. The research findings indicate that the exploitation of songs for material gain without the explicit consent of the rights holder constitutes a clear violation of Law Number 28 of 2014 concerning Copyright. Such violations carry serious legal consequences, including civil liability in the form of compensation payments and criminal sanctions. Therefore, synergy between firm law enforcement and increased collective public awareness is necessary. These efforts are vital to guaranteeing the protection of creators' economic rights while creating a healthy, fair, and sustainable creative industry ecosystem in Indonesia for all arts stakeholders.

Komang Cahyaniarsa Suryaningrat; Ni Komang Irma Adi Sukmaningsih

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Intellectual property rights (IPR) are an important legal tool for trademark ownership, protecting business quality, and protecting a company's economic interests. Consumers build trust in trademarks because they signal distinct product quality and reflect a positive and consistent corporate image. Trademark protection is regulated by national law under Trademark Law No. 20 of 2016, which provides legal certainty for trademark owners. This law stipulates that a trademark is only valid if it has distinctive elements, is not imitative, and has been officially registered with an authorized institution. The "first come, first served" principle in Indonesian trademark law can be interpreted as a mechanism that grants rights to the first party to file a valid application. However, the application of this principle in practice often raises complex legal issues, particularly when a trademark has already gained widespread public recognition prior to its formal registration. This study focuses on evaluating this legal protection through a normative legal research method by examining applicable laws, regulations, and court decisions related to trademark disputes in Indonesia. The Geprek Bensu dispute has attracted public attention because it highlights the conflict between legal provisions regarding trademark ownership and public perception. This case demonstrates that the existing legal framework still requires further refinement to balance the interests of trademark registrants with those of parties who have built public reputation through prior commercial use. Therefore, legal reform and consistent law enforcement are essential to ensure fair and comprehensive trademark protection in Indonesia.

Elsa Pramudita; Cinta Aprilia Putri; Wiwin Luqna Hunaida

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Group-based learning in the classroom plays a vital role in enhancing social interaction, individual responsibility, as well as students' critical thinking and collaborative skills. However, its implementation often faces challenges such as the dominance of certain members, social loafing, low participation, and interpersonal conflicts that hinder group effectiveness. This study aims to comprehensively examine the dynamics of learning groups by integrating four key aspects: the concept of group dynamics based on the Tuckman model, the characteristics of effective groups in cooperative learning, group formation techniques, and conflict management strategies. The research utilizes a qualitative approach with a literature study method, analyzing 25 sources including nationally accredited journals, academic books, and theses published between 2020 and 2024. Data analysis was conducted through reduction, thematic classification, content analysis, and conceptual synthesis. The results indicate that effective group dynamics can be achieved through the Tuckman stages, the application of the five elements of cooperative learning, the selection of appropriate group formation techniques with risk mitigation, and the implementation of the Thomas-Kilmann conflict management styles.The scientific contribution of this research is the development of an integrative model based on these four aspects, which serves as a conceptual framework to strengthen collaborative learning practices in the classroom. Practical implications include the formation of ideal groups consisting of 4–5 students, the establishment of initial group contracts, the use of dual assessment rubrics (individual and group), and peer evaluation mechanisms to enhance accountability and reflection.

Helleri Sitinjak; Elka Anakotta; Eurene Lefta

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the novel Laskar Pelangi by Andrea Hirata using a critical hermeneutic approach developed by Jürgen Habermas. The focus of this research is to uncover the critical meaning contained in the novel as a reflection of social reality, especially in the field of education. The method used is descriptive qualitative research with data collection techniques through literature studies and text analysis in the form of excerpts in novels. The results of the study show that the novel Laskar Pelangi not only presents an inspiring story, but also contains criticism of the education system in Indonesia which is still colored by inequality and injustice. In the aspect of communicative action, it was found that there was a dialogical interaction between teachers and students as well as the value of solidarity and strong struggle. However, in the aspect of communication distortion, there is injustice in access to education and a lack of space for poor groups to voice their interests. In addition, the analysis also reveals the existence of ideology and domination, especially economic dominance over education and social systems that oppress the lower groups. On the other hand, the emancipatory interest in this novel is reflected through education as a tool of liberation and the struggle of its characters in fighting against limitations. Thus, this study concludes that the novel Laskar Pelangi has an important role as a social criticism medium that is able to build readers' critical awareness of the reality of education and social inequality that occurs in society.

Trisna Febi Nurlaili

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study is motivated by the importance of fostering students’ moral character within the school environment through religious activities, one of which is the Qur’an halaqah. The purpose of this study is to examine the implementation of the Qur’an halaqah activities and their role in shaping students’ character at SMK Islam Al-Amal Surabaya. This study employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results indicate that the regular implementation of Qur’an halaqah activities is able to provide a positive impact on students’ character, such as improving discipline, politeness, and responsibility. The habituation process carried out in these activities becomes a key factor in shaping students’ behavior. The implications of this study suggest that the Qur’an halaqah can serve as an effective program for developing students’ moral character in schools; therefore, it should be maintained and continuously developed.

Natasya Sara Apriza Siahaan; Shelly Marcella Mendrofa; Naufal Rizki; Dimas Hidayat; Esi Emilia +2 more

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the gastronomy of the traditional culinary dish Ayam Napinadar as part of Batak cultural identity, covering aspects of history, ingredients, processing techniques, cultural values, and preservation challenges. The background of this research is based on the importance of maintaining the sustainability of traditional cuisine amid modernization and changes in consumption patterns. The method used is a qualitative approach through in-depth interviews with three informants, namely an MSME (Micro, Small, and Medium Eterprises) practitioner, a traditional leader, and a consumer. The results show that Ayam Napinadar has a unique characteristic in the use of andaliman and blood (gota) as its distinctive flavor. Traditionally, the cooking process involves grilling over firewood to produce a characteristic smoky aroma, although it has now shifted to more practical methods without altering the original recipe. From a cultural perspective, Ayam Napinadar holds symbolic meaning as an expression of prayers, blessings, and joy in various Batak traditional ceremonies. However, there are challenges in its preservation, such as the declining participation of younger generations in traditional activities and the increasing influence of modern foods. In conclusion, Ayam Napinadar functions not only as food but also as a medium for preserving cultural values and ethnic identity. This study provides benefits as a basis for developing gastronomic tourism and strategies for preserving traditional cuisine through education, collaboration, and the use of modern promotional media.

Aqil Rajmico; Adria Wuri Lastari; Mulia Inda Purwati

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the effect of job stress and organizational support on employee performance at Bank Pembangunan Daerah Jambi, Sengeti Branch. This research uses a quantitative method with a survey approach. The population in this study consisted of all employees of Bank Pembangunan Daerah Jambi Sengeti Branch totaling 33 employees. Data were collected through questionnaires using a Likert scale. Data analysis was conducted using multiple linear regression analysis preceded by instrument testing (validity and reliability) and classical assumption tests including normality, multicollinearity, and heteroscedasticity tests. The results show that job stress has a positive and significant effect on employee performance with a significance value of 0.009 (< 0.05). Organizational support also has a positive and significant effect on employee performance with a significance value of 0.003 (< 0.05). Simultaneously, job stress and organizational support significantly influence employee performance with a significance value of 0.024 (< 0.05). The coefficient of determination (R²) value of 0.821 indicates that 82.1% of the variation in employee performance can be explained by job stress and organizational support variables, while the remaining 17.9% is influenced by other variables outside this study.

Zahwa Rahmadina; Yandra Rivaldo; Mohamad Aras

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study investigates the influence of drug availability, location, and service quality on consumer purchasing decisions at Toko Obat Zahwa Batam. The phenomenon underlying this research is a significant decline of 23.3% in transactions at Toko Obat Zahwa over three years (2022–2024). A quantitative approach with survey method was employed, involving 100 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression using IBM SPSS 26. The results indicate that drug availability has a positive and significant effect on purchasing decisions (t = 5.390; sig. = .000), service quality has a positive and significant effect (t = 4.700; sig. = .000), while location does not significantly influence purchasing decisions (t = –0.556; sig. = .579). Simultaneously, all three variables significantly affect purchasing decisions (F = 38.203; sig. = .000) and explain 53.0% of the variance (Adjusted R² = .530). The dominant influence of drug availability confirms the need-driven nature of pharmaceutical retail purchases, while the non-significant effect of location reflects habitual buying behavior among loyal consumers. These findings provide practical implications for independent drug store management in competitive markets.

Herni Purwantari

Jurnal Teknologi Pangan dan Ilmu Pertanian 2026 International Forum of Researchers and Lecturers

Pumpkin seeds (Cucurbita spp.) are a byproduct of pumpkin that has great potential to be developed as a functional food ingredient due to their high nutritional content and bioactive compounds. This article aims to examine the valorization (utilization) of pumpkin seeds in various food products and their potential as a functional food. The method used was a narrative literature review through a search of the Google Scholar, ScienceDirect, PubMed, and MDPI databases for the period 2016–2026. The results of the study indicate that pumpkin seeds have been applied in various food products such as cookies, crackers, bread, biscuits, cakes, muffins, and snack bars. The addition of pumpkin seeds generally increases the content of protein, fiber, unsaturated fatty acids, minerals, and bioactive compounds that contribute to antioxidant activity. However, increasing the proportion of pumpkin seeds also affects the physical and sensory characteristics of the product, such as darker color, decreased volume, and changes in texture due to reduced gluten content in the dough. Therefore, formulation optimization is needed to achieve a balance between increasing nutritional value and consumer acceptance. Overall, pumpkin seeds have the potential to be used as an ingredient in the development of functional foods.

Hendra Haipi; Dewa Oka Suparwata; Merita Ayu Indrianti; Aditya Djaini

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

. The Agropolitan Program based on corn commodities in Gorontalo Province aims to enhance agricultural productivity, improve farmers’ welfare, and strengthen the competitiveness of corn. This study examines the progress of program implementation and its impact on production, quality, export volume, and competitiveness. A quantitative approach was employed, utilizing SWOT analysis and the Revealed Comparative Advantage (RCA) method. Data were obtained from the Central Bureau of Statistics, relevant institutions, as well as limited observations and interviews.The results indicate that the Agropolitan Program has contributed positively to the expansion of harvested areas and increased corn production, particularly during the 2020–2024 period. This increase is not only evident in terms of quantity but has also begun to show improvements in the quality of yields, although these improvements are not yet evenly distributed across regions. However, export performance remains fluctuating, with unstable RCA values, indicating that the competitiveness of corn in the international market still faces various challenges.This condition is influenced by limitations in logistics infrastructure, weak farmer institutions, dependence on middlemen, and the suboptimal integration of the value chain from upstream to downstream. In addition, access to technology, financing, and market information remains a significant constraint that needs to be addressed. It is concluded that the success of the program requires strengthening institutional capacity, improving distribution efficiency, and implementing sustainable and integrated export policies to support the stability and long-term competitiveness of corn.

Made Daksa Pradipa Arsa; Dewa Ayu Putri Sukadana; I Gede Agus Kurniawan; Bagus Gede Ari Rama

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The development of digital platforms such as TikTok has encouraged the emergence of affiliate-based marketing practices in e-commerce activities. Affiliate marketing is a digital marketing system that promotes another person's product or service through a special affiliate link and earns a commission if a purchase or transaction is made through that affiliate link. Product promotion content has become one of the most effective marketing methods in the digital world. However, in practice, there are cases where affiliates reuse video content belonging to creators for promotional purposes and to earn sales commissions without permission. This study aims to analyze the provisions of digital video copyright protection under Law Number 28 of 2014 concerning Copyright and to examine forms of copyright infringement in the use of TikTok videos by affiliates. The method used is a normative study, employing a legal approach, a conceptual approach, and factual analysis. Primary and secondary legal materials were used in this study, which was analyzed descriptively and qualitatively. The results of the study show that TikTok videos fall under the category of cinematographic works that are protected as stipulated in Article 40 paragraph (1) letter m of the Copyright Law. Copyright protection arises automatically based on the declarative principle since the creation is realized in a tangible form, covering moral and economic rights. The use of TikTok videos by affiliates for promotional purposes and to earn sales commissions constitutes commercial use which, if done without the creator's permission, violates the creator's economic rights as stipulated in Article 9 paragraph (3) and potentially violates moral rights under Article 5 of the Copyright Law.

Rizky Dwi Utami; Ahmad Nafhani; Agung Pratama

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The development of financial technology has led to the emergence of cryptocurrency as a decentralized digital instrument that enables fast and cross-border financial transactions. While this technology offers efficiency and flexibility in digital financial activities, it also creates opportunities for misuse in various forms of crime, including terrorist financing. This study aims to analyze the use of cryptocurrency as a means of financing terrorist activities in Indonesia, examine the existing legal framework governing terrorist financing, and identify the challenges faced in law enforcement. This research employs a normative legal method using statutory, conceptual, and case study approaches. The findings indicate that the use of cryptocurrency as a medium for terrorist financing still fulfills the elements of a criminal offense as regulated under Law Number 9 of 2013 concerning the Prevention and Eradication of Terrorism Financing. However, the characteristics of cryptocurrency, such as anonymity, decentralization, and cross-border transactions, create significant challenges in the processes of evidence gathering, transaction tracing, and identification of perpetrators. In addition, there is a regulatory gap between the recognition of crypto assets as economic commodities and the supervision of their potential misuse for terrorist financing. Therefore, stronger regulations are needed to explicitly integrate crypto assets into the terrorist financing prevention regime, along with improving the capacity of law enforcement agencies in blockchain transaction analysis and strengthening international cooperation to enhance the effectiveness of law enforcement in the digital economy era.