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This study aims to evaluate the effectiveness of the implementation of the public sector accounting cycle in the planning, implementation, administration, and evaluation of catfish cultivation programs run by BUMDes Ajoeng Jaya as part of the village food security program. The focus of the research departs from the need to ensure that each stage of the management of the BUMDes program runs according to the principles of public accountability, considering that BUMDes is a strategic entity in the management of village resources to improve the welfare of the community. This study uses a qualitative descriptive approach through field observation, in-depth interviews with the management of BUMDes Ajoeng Jaya, and a review of documentation related to catfish farming program activities and financial records. This approach allows researchers to gain a comprehensive understanding of the accounting practices applied as well as the various obstacles that arise during the implementation of food security programs. The results of the study show that the catfish cultivation program has failed due to weak internal supervision, the absence of SOPs, lack of financial recording and reporting, and lack of technical competence of managers. The implementation of the public sector accounting cycle has not been running optimally so that it is not able to support effective control and evaluation of programs. In addition, crop failures are exacerbated by theft by internal parties and the absence of a structured monitoring system throughout the program, which indicates weak governance and internal control. This study has limitations in the form of a small number of informants and a lack of formal documents, so the analysis—especially the financial aspect—cannot be generalized widely. Nevertheless, this study contributes by integrating the evaluation of food security programs through the implementation of the public sector accounting cycle and offering recommendations to improve the accountability, transparency, and sustainability of BUMDes programs.

Law Number 51 of 2009 represents a pivotal milestone in strengthening the authority of the Indonesian Administrative Court (PTUN), particularly regarding the executorial aspects of its decisions, which were previously considered weak and insufficient in providing adequate legal protection for the public. This study aims to examine and analyze the executorial power of PTUN decisions following the enactment of the regulation, with a focus on the effectiveness of decision enforcement, the obstacles encountered, and the implications for governance based on the principles of the rule of law. Employing a normative juridical approach supported by analyses of literature, legislation, and selected court decisions, this research demonstrates that Law 51/2009 has brought significant progress, especially through provisions requiring administrative officials to comply with court rulings, the introduction of administrative sanctions, and the application of dwangsom as a coercive measure. However, its effectiveness remains suboptimal due to several persistent challenges, including weak oversight of officials who fail to implement decisions, the limited application of sanctions in practice, and a bureaucratic culture that tends to be unresponsive to judicial authority. Additionally, disharmony among sectoral regulations and insufficient inter-agency coordination further hinder the executorial function of PTUN.

Artificial Intelligence (AI) is a technology that has had a significant impact on various aspects of life, including science. Recent developments in AI have shifted the traditional boundaries of knowledge production and distribution, including in the religious realm. This research aims to fill the epistemological gap in contemporary Islamic legal thought by offering an integrative framework between traditional ijtihad and supervised digital ijtihad practices. This research uses a normative-qualitative (juridical-normative) approach. The researchers found that AI has the potential to be an effective tool for strengthening religious moderation, particularly through digital education, the dissemination of messages of tolerance, and the dissemination of counter-narratives against radicalism. For example, da'wah chatbots and digital interpretation applications can expand moderate religious literacy. However, the research also highlights various challenges, including epistemological issues stemming from AI's lack of a scientific chain of command, the risk of shifting authority from scholars to technology, and the lack of legal regulations governing responsibility for AI-generated religious content. Therefore, specific regulations and collaboration between scholars, the government, and technology developers are needed to ensure that AI continues to support the maqāṣid al-Shari'ah (the principles of Islamic law) and religious moderation.

The development of digital technology has led to significant changes in economic behavior, including among Muslim communities in Tegal Gubug. Economic activities that were once centered in traditional markets have now begun to shift to digital platforms such as marketplaces and social media. This study aims to examine the shift in the economic behavior of the Muslim community from direct interactions in Tegal Gubug Traditional Market to digital-based interactions in buying and selling transactions. The research employs a qualitative descriptive approach, with data collected through interviews and observations of Muslim traders and consumers who have transitioned to using digital platforms. The findings reveal that the main factors driving this shift are ease of access, time efficiency, and the expansion of marketing networks. However, the study also identifies challenges such as reduced direct social interaction among economic actors and a lack of understanding regarding the application of Islamic business ethics in the digital space. This research emphasizes the importance of internalizing Islamic values such as honesty, justice, and responsibility in every digital economic activity to ensure alignment with sharia principles.

Islamic boarding schools (pondok pesantren) are the oldest Islamic educational institutions in Indonesia, playing a significant role in shaping the moral, spiritual, and intellectual character of society. Alongside the growing integration of formal education, pesantren are required to develop more modern and adaptive leadership models without abandoning their traditional values. This study aims to design a pesantren leadership structure that integrates transformational, distributive, and instructional leadership principles rooted in local culture. The analysis conducted at Pondok Pesantren Al-Mukhlisin in Deli Serdang Regency indicates that leadership patterns remain centered on the kiai figure, resulting in suboptimal coordination and delegation of authority. Transformational leadership is needed to foster inspiration and motivation; distributive leadership to strengthen collaboration and participation; and instructional leadership to ensure instructional quality and teachers’ professional development. The integration of these three leadership models is believed to create a pesantren leadership system that is visionary, participatory, and quality-oriented, while remaining aligned with local cultural values such as gotong royong, musyawarah, and familial solidarity. Thus, pesantren can evolve into innovative, adaptive, and sustainable Islamic educational institutions in the modern era.

This study aims to examine the implementation of Qardhul Hasan in Islamic Microfinance Institutions (Baitul Maal wat Tamwil – BMT) in Indonesia through the perspective of qard and ‘Ariyah contracts. The research applies a qualitative descriptive approach using a library research method. Data were collected from scholarly articles, books, and Islamic finance regulations, then analyzed to assess the alignment between fiqh al-mu‘āmalah principles and real-world practices. The findings reveal that qardhul hasan plays a vital role in community empowerment and in promoting Islamic financial inclusion. However, its implementation still faces several obstacles, including high non-performing financing rates, limited social funds, weak sharia supervision standards, and low literacy in fiqh mu‘āmalah among BMT managers. On the other hand, there are significant opportunities for development through digital transformation, human resource capacity building, optimization of social funds (ZISWAF), and the strengthening of regulations based on maqāṣid al-sharī‘ah. This study proposes an integrative model combining qard and ‘ariyah contracts as an alternative approach to enhance the social function of BMTs while maintaining financial sustainability.

The development of modern business has given rise to various marketing models, one of which is Multi-Level Marketing (MLM). However, in practice, many parties misuse this system into a pyramid scheme, a business model that prioritizes profits from recruiting new members rather than from actual product sales. This phenomenon causes harm to society and raises moral as well as religious concerns in Islamic law. This study aims to analyze the recruitment strategies and compensation patterns used in pyramid schemes disguised as MLM, examine them from the perspective of Islamic economics, and provide a comparison with Multi-Level Marketing systems that operate in accordance with Islamic principles. This research employs a descriptive qualitative method with a literature study approach by reviewing various sources such as books, scientific journals, and relevant academic documents. The results indicate that the recruitment system and compensation pattern in pyramid schemes contain elements of gharar, tadlis, dharar, and zhulm, all of which contradict Islamic economic principles. Therefore, the public is advised to be more cautious in choosing MLM businesses, as such models are permissible in Islam only if they focus on selling lawful (halal) products, are conducted honestly and transparently, and provide fair benefits for all parties involved.

Legal protection for consumers is a crucial element in the legal relationship between business actors and the public, particularly in high-risk service sectors such as gas stove repair services. In practice, many consumers still experience losses due to negligence by service providers, whether caused by inadequate technical handling or insufficient information regarding the condition of the stove after repairs. This study aims to identify and analyze the forms of legal protection available to consumers who suffer losses as a result of such negligence, as well as to determine the types of legal liability that may be imposed on gas stove repair service providers. Using a normative legal research method, this study applies both legislative and conceptual approaches. The legislative approach examines relevant laws and regulations concerning consumer protection, while the conceptual approach analyzes legal principles and expert doctrines related to liability. The findings indicate that consumer protection is provided in two forms: preventive protection, which ensures product and service safety in accordance with Indonesian National Standards (SNI), and repressive protection, which is implemented through enforcement mechanisms such as claims for compensation or dispute resolution through the Consumer Dispute Settlement Agency (BPSK) or the courts. Business actors who commit negligence in providing repair services can be held legally responsible based on the principles of negligence or strict liability. To strengthen consumer protection, the study recommends the establishment of derivative regulations concerning technician certification, standardized repair service procedures, and integrated supervision of safety compliance within the gas stove repair service industry.

This study aims to analyze the political motives of the NasDem Party in endorsing Romi Hariyanto and Sudirman in the 2024 Jambi Provincial Election form the perspective of political idealism. The research focuses on two main aspect of idealistic incentives: the party’s political vision and the candidates’track records. Using a qualitative case study approach, data were collected through in-depth interviews, documentation, and analysis of official party sources. The findings reveal that NasDem consistently implements its idealistic values through the vision “Movement for Change”, locally embodied as Restorasi Jambi. The Party’s decision to nominate Romi-Sudirman is based on the alignment between the party’s ideological principles and the candidates’ integrity and administrative experience. Romi Hariyanto demonstrates strong leadership as a two-term Regent of Tanjung Jabung Timur, while Sudirman possess notable social engagement and moral leadership. These findings suggest that NasDem integrates political idealism with electoral pragmatism as a strategy to reinforce its value-based political identity. The study concludes that idealism can function as a strategic asset in contemporary political practice.

This study explores the integration of Qur'anic ethical values in modern educational settings, focusing on how philosophical hermeneutics, combined with reflective pedagogy, can enhance students' ethical consciousness. The Qur'an, with its emphasis on key ethical principles such as justice (adl), compassion (rahmah), and responsibility (amanah), provides a foundational framework for cultivating moral behavior in students. The study highlights the potential of reflective pedagogy to contextualize these ethical teachings, ensuring they remain relevant to contemporary issues. The findings suggest that when Qur'anic values are approached through an interpretative and dialogical lens, they can be effectively internalized by students, promoting not only theoretical knowledge but also practical ethical behavior. This study also examines the challenges of integrating religiously oriented ethical frameworks in secular educational systems and the complexities of making Qur'anic teachings resonate with diverse student populations. The implications for educational practice are significant, suggesting that the incorporation of Qur'anic values can bridge the gap between religious teachings and moral actions, fostering a more ethically aware and responsible student body. The research concludes with recommendations for further exploration into the practical implementation of this approach in varied educational contexts, especially in multicultural and multi-faith settings, and highlights the need for long-term studies to assess the impact on students' ethical development.

The reform of criminal investigation procedures has become a crucial aspect of Indonesia’s criminal justice system renewal, particularly following the enactment of the new Criminal Code, which introduces significant shifts regarding the rights of suspects, investigative authority, and the implementation of due process of law. In an era of rapid digital development, investigative practices must also incorporate the principles of good governance and human rights protection to ensure that state authority is exercised proportionally. This study aims to analyze the relevance of the principles of good governance in modern investigative processes, assess the adequacy of due process guarantees under the current Code of Criminal Procedureand the new Criminal Code, and identify practical challenges in application. Using a normative legal research method through statutory, conceptual, and comparative approaches, the study finds that criminal investigations in Indonesia continue to face issues such as normative inconsistency, regulatory disharmony, and weak accountability mechanisms. The integration of the principles of good governance has the potential to strengthen the quality and fairness of investigations, yet requires clearer normative foundations and consistent implementation. Moreover, the new Criminal Code does not fully resolve harmonization issues with Code of Criminal Procedure, making procedural reform an urgent necessity. The findings contribute to the enhancement of suspect protection, professionalism among investigators, and the overall improvement of Indonesia’s criminal justice system.

This study examines the convergence between classical Islamic philosophy and contemporary digital theory, emphasizing how foundational Islamic concepts can respond to social fragmentation in post-digital Muslim societies. As digital technologies increasingly mediate religious learning, identity formation, and communal interaction, Muslim communities face growing challenges, including the weakening of social bonds and the decentralization of religious authority. Online platforms encourage individualized interpretations of faith and pluralistic expressions of religiosity, which, while expanding participation, often contribute to fragmented identities and diminished communal cohesion.Drawing upon core classical concepts such as ummah (community), akhlaq (ethics), and asabiyya (social solidarity), this research argues that Islamic intellectual heritage offers a normative framework capable of addressing these disruptions. These concepts underscore collective responsibility, moral discipline, and the cultivation of shared values as the foundation of a stable and just society. Using a qualitative approach grounded in textual analysis of classical Islamic scholarship and contemporary digital sociology, the study recontextualizes these principles within present-day digital environments.The findings suggest that adapting traditional values to online engagement can strengthen ethical conduct, mutual accountability, and constructive dialogue in virtual spaces. The notion of a “cyber ummah” further illustrates how transnational digital networks may foster solidarity across geographic and ideological boundaries. Ultimately, this study affirms the continuing relevance of classical Islamic philosophy in guiding the development of an inclusive, morally grounded, and socially cohesive digital society.

This study explores how Islamic epistemology can address the fragmentation and ethical challenges in contemporary Muslim societies. By emphasizing the integration of divine revelation and human reason, Islamic epistemology offers a balanced framework for intellectual and spiritual development. The core principles of mīzān (balance), maqāṣid al-sharīʿah (higher objectives of Islamic law), and tawhid (divine unity) form the foundation of Islamic ethical thought, guiding individuals and communities toward social harmony and moral responsibility. The study highlights how these principles can be applied to modern issues such as social justice, environmental sustainability, and the erosion of communal values. Through a comparative analysis, the research contrasts Islamic epistemology with Western ethical frameworks that prioritize individual autonomy, showing how Islamic approaches promote communal accountability and social cohesion. Empirical research, including surveys and interviews, reveals that Muslim communities view Islamic epistemology as a valuable tool for addressing contemporary ethical dilemmas and fostering unity. By revisiting classical Islamic scholars like Al-Farabi, Ibn Sina, and Al-Ghazali, the study provides a theoretical foundation for applying Islamic knowledge to modern day challenges. Additionally, the research examines how the principles of moral agency and personal responsibility in Islamic thought offer solutions to the weakening of ethical conduct in contemporary societies. The study concludes by recommending further research into the practical implementation of Islamic epistemological concepts in governance, education, and social structures to promote ethical and social reform. Integrating Islamic wisdom with modern ethical challenges can offer significant contributions to fostering a more harmonious, just, and ethically responsible global society.

The purpose of this study is to investigate the strategic role of air transportation management in Military Operations Other Than War (MOOTW), particularly in archipelagic contexts such as Indonesia, where rapid humanitarian response, territorial surveillance, and civil–military cooperation are essential for resilience. By applying a Systematic Literature Review (SLR), this article synthesizes findings on humanitarian logistics, technological transformation, and policy frameworks for strengthening national defense readiness. Design/methodology/approach – This study employs a qualitative Systematic Literature Review (SLR) methodology guided by PRISMA principles, analyzing 30 scholarly contributions from 2009–2025, including international peer-reviewed journals, Routledge and Springer volumes, arXiv preprints, and Indonesian academic publications.Results highlight that strategic air  transportation is indispensable for disaster relief, medical evacuation, and supply delivery in archipelagic nations. The adoption of AI, machine learning, UAVs, and reinforcement learning has enhanced responsiveness and equity in humanitarian supply chains. However, persistent challenges include aging fleets, interoperability constraints, and fragmented civil–military coordination. The study underscores the need for modernization of air assets, institutionalized civil–military collaboration, and integration of AI-based routing and command systems. Strengthening these aspects can enhance Indonesia’s resilience and preparedness in MOOTW scenarios. This article uniquely bridges global research on data-driven air power with Indonesian defense perspectives, proposing a scalable strategic framework for air transportation management that advances archipelagic resilience.

This study aims to explain and reconstruct the notion of auditor professionalism beyond the reasoning framework found in the accountants’ code of ethics. The reconstruction is carried out by redefining auditor professionalism through the integration of moral reasoning and the values derived from QS. Al-Isra (36), as a response to the issue of fraud disclosure. The research adopts a non-technical perspective on auditor professionalism. Accordingly, the appropriate method for this study is Theoretical Triangulation, namely testing auditor professionalism from the perspective of moral reasoning and QS. Al-Isra (36). Specifically, the research begins by utilizing three sources of values: the Handbook of the Code of Ethics for Professional Accountants, principles of moral reasoning, and the guidance in QS. Al-Isra (36). Second, the study identifies the limitations of conventional interpretations of auditor professionalism when examined solely from ethical codes, and further analyzes how moral reasoning and QS. Al-Isra (36) enrich this perspective. Third, the concept of auditor professionalism is reconstructed in a holistic manner. Finally, the study concludes whether moral reasoning and QS. Al-Isra (36) are interrelated with the auditors’ professionalism in uncovering fraud. Ultimately, this article proposes a revised conception of auditor professionalism. By incorporating moral reasoning and QS. Al-Isra (36), auditor professionalism is envisioned as transcending rationalism and materialism. It is defined as a commitment to uphold the accountants’ code of ethics, grounded in justice and virtue, with an awareness that every action will be held accountable in the hereafter.

This study aims to outline how aqeedah and moral values are applied in the learning process of fourth-grade students at MI Ridogalih, examine the strategies teachers use to internalize these values, and identify factors that support or hinder the process. Using a descriptive qualitative method, the research gathered data from the Aqeedah–Akhlaq teacher, instructional documents, and records of the school’s religious activities. Data collection was conducted through guided interviews and document review, and the analysis followed the Miles and Huberman interactive model. The results show that the incorporation of aqeedah and moral education is implemented through consistent religious habituation, exemplary behavior demonstrated by teachers, and the integration of Islamic principles into classroom instruction. Contributing factors include the strong religious environment of the school and active parental engagement, while obstacles stem from the influence of digital media and the varied backgrounds of students’ families. The study concludes that combining habituation practices, teacher role modeling, and value integration plays a significant role in reinforcing students’ Islamic character development.

The position of judges in the process of proving civil cases occupies a fundamental role in upholding justice and legal certainty within the Indonesian judicial system. This study aims to examine the judge’s position, duties, and authority in the evidentiary process of civil cases through a literature review focusing on doctrines and jurisprudence. Using a normative juridical method with a library research approach, this paper analyzes legal theories, statutory provisions, and judicial precedents that regulate evidentiary procedures in civil law. The findings show that a judge is not merely a passive law enforcer but an active truth-seeker who must interpret and assess evidence based on principles of fairness, propriety, and moral values. The judge’s discretion in evaluating evidence reflects the responsibility to harmonize formal legal norms with the pursuit of substantive justice. Jurisprudence demonstrates that judges play an essential role in shaping evidentiary standards and ensuring that court decisions reflect the ideals of justice and legal certainty. The study concludes that the authority and independence of judges are crucial in realizing a fair trial, as they ensure that decisions are based on verified facts, logical reasoning, and moral responsibility. Strengthening the professionalism and integrity of judges is necessary to guarantee that the evidentiary process in civil proceedings fulfills the principles of equality before the law and promotes justice in society. 

The enforcement of ethical codes within the civil service is a fundamental pillar for maintaining public trust and bureaucratic integrity. However, the implementation of disciplinary sanctions for Civil Servants (Aparatur Sipil Negara or ASN) in Indonesia currently faces significant challenges regarding fairness and consistency. (Problem) The core issue lies in the broad administrative discretion possessed by investigators (Tim Pemeriksa) under Government Regulation No. 94 of 2021, which often leads to subjective, legalistic, and disproportionate sanctioning without considering substantive justice. This study aims to analyze the weaknesses of the current sanction implementation mechanism and proposes a reconstruction of the investigators' authority based on the value of justice (Nilai Keadilan). Using a normative juridical approach and conceptual analysis, this research examines current regulations and compares them with the principles of Dignified Justice. The study finds that the current positivistic approach tends to ignore the human aspect and restorative potential of the sanctions. Consequently, a reconstructed model is proposed where investigators must integrate ethical deliberation and justice values into their examination process, ensuring sanctions are not merely punitive but also corrective and fair.

This study aims to explore the role of art in Islam by revisiting various books and references that focus on three main aspects: values, aesthetics, and ethics. In Islamic perspective, art is not merely about expressing beauty, but also serves as a medium to enhance one’s faith and morality, guiding humans to draw closer to Allah SWT. This research employs a qualitative descriptive approach using a literature review method based on relevant scholarly sources and academic documents. The findings indicate that Islamic art is built upon the principles of tawhid (monotheism), morality, and spirituality, which provide a profound meaning to every artistic creation. In terms of aesthetics, Islamic art emphasizes not only physical beauty but also harmony, balance, and the magnificence of Allah’s creation. The ethical aspect functions as a guideline for artists to ensure that their works remain within the boundaries of Islamic law and serve as instruments of da’wah, education, and moral development. Therefore, Islamic art represents the synthesis of beauty, truth, and goodness that guides humanity toward worship and devotion to Allah SWT. This study concludes that Islamic art plays a vital role in strengthening spirituality, character, and the advancement of an Islamic civilization that is cultured, beautiful, and meaningful.

The increasing snack consumption trend in Indonesia, along with the availability of processed snacks that are high in sugar, fat, and sodium but low in fiber, poses a significant challenge to digestive health. More than 40% of the global population experiences digestive disorders, often related to unhealthy eating patterns and low fiber intake. In response to this issue, an innovative healthy snack called TaroStik, made from taro vines (Colocasia esculenta) rich in fiber and nutrients, has been developed. This product comes in two forms, sticks and chips, with three flavor variants (salty, sweet, and spicy), offering a healthy snacking experience without sacrificing taste. Training on utilizing taro vines to create TaroStik was conducted in Banjarbaru, involving prospective entrepreneurs with a combined approach of theory, hands-on practice, and group discussions. Participants were trained from material selection, processing (peeling, soaking, steaming, frying), packaging, to social media marketing simulation. As a result, most participants were able to independently produce TaroStik, with some expressing intentions to continue production at a home scale. TaroStik not only provides a digestive health solution through natural snacks free of preservatives but also brings positive impacts in three areas: economy (creating business opportunities based on local ingredients), environment (reducing agricultural waste), and nutrition (increasing healthy food consumption). This innovation embodies the principles of green economy and sustainable entrepreneurship, opening new business opportunities and improving community welfare.