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Constitutional Court Decision Number 121/PUU-XXII/2024, which eliminates the Civil Service Commission (KASN) and transfers its duties to the National Civil Service Agency (BKN) as the new institution responsible for supervising the merit system, has generated significant concerns regarding the autonomy and effectiveness of internal bodies that are often viewed as underperforming. Based on a normative analysis grounded in relevant legal principles and theoretical frameworks, this ruling is seen as creating a gap in the oversight mechanism intended to safeguard the neutrality and integrity of the state civil apparatus. The shift in authority also introduces the potential for overlapping responsibilities that conflict with the fundamental doctrine of checks and balances. Such structural inconsistencies may weaken the supervision of civil service behavior and reduce the accountability expected from government institutions. Ultimately, these issues risk diminishing public confidence in the state apparatus, as the absence of an independent oversight body can hinder efforts to ensure professionalism, fairness, and ethical conduct within the ASN system.

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.

This study aims to analyze the digital marketing strategies implemented by Islamic fintech platforms to enhance their competitiveness in the Islamic financial sector. The research is motivated by the rapid development of financial technology, which has significantly influenced consumer behavior and reshaped financial institutions’ business models, including those operating under Islamic principles. Despite this growth, Islamic fintech faces challenges in strengthening its brand image, user trust, and customer loyalty amidst the dominance of conventional fintech players. The study adopts a qualitative descriptive approach using case studies of selected Islamic fintech platforms such as Ammana, Ethis, and Investree Syariah. Data were collected through documentation, online interviews, and analysis of financial reports and official websites. The data were analyzed using the SWOT framework to identify the strengths, weaknesses, opportunities, and threats of current digital marketing strategies. The findings indicate that the use of social media, collaboration with Muslim influencers, and educational content about halal finance serve as key strategies for expanding market reach and building user trust. Consistent and Sharia-compliant digital marketing efforts have proven effective in enhancing brand awareness, customer loyalty, and Islamic financial inclusion. The implications of this research suggest that digital marketing is not merely a promotional tool but a strategic instrument to strengthen competitiveness and expand the global presence of Islamic fintech. With supportive regulations and improved digital literacy, Islamic fintech has the potential to become a driving force in transforming the Islamic financial ecosystem in the digital era.

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.

 Digital transformation in public service is an inevitable necessity in the era of modern governance. This study aims to analyze the effectiveness of the implementation of the Smart Civil Registration System (Smart System Dukcapil) in digital administrative services in Palangka Raya City as part of the national e-government initiative and the strengthening of electronic-based governance. The research employs a qualitative descriptive method, collecting data through in-depth interviews, direct observations, and document analysis of relevant regulations and the implementation of the system within the Department of Population and Civil Registration (Disdukcapil) of Palangka Raya City.The findings indicate that the implementation of the Smart System Dukcapil through applications such as the Sistem Informasi Dukcapil Oloh Itah (SI-DOI) and Digital Population Identity (IKD) has significantly improved efficiency, transparency, and data accuracy in population administration services. These digital innovations have streamlined bureaucratic processes, minimized physical interaction, and enhanced public satisfaction with administrative services. However, the system’s effectiveness is still constrained by challenges such as limited internet infrastructure in peripheral areas, low digital literacy among citizens, and inadequate technical capacity among civil servants in operating digital systems optimally. Theoretically, the implementation of the Smart System Dukcapil reflects the realization of good governance and smart governance principles through the integration of technology, bureaucratic reform, and community participation. This study recommends strengthening human resource capacity, expanding digital infrastructure, and promoting continuous public education to ensure system sustainability. Consequently, digital population administration in Palangka Raya has the potential to become an innovative, inclusive, and adaptive model for regional public service governance.

This study aims to see whether financial distress, leverage, and profitability affect accounting conservatism in manufacturing companies in the food and beverage subsector listed on the IDX for the 2021–2024 period. The independent variables used are financial distress, leverage, and profitability, while the bound variables are accounting conservatism. Data processing was carried out using the SPSS version 26 program with multiple linear regression methods. Sampling used purposive sampling techniques with certain criteria so that 63 companies were obtained as a sample for four years of observation (2021–2024). Of the total 252 financial statement data, after the deletion of outlier data, the number of data used became 183. The results of the study show that simultaneously financial distress, leverage, and profitability affect accounting conservatism. Partially, these three variables also have a positive effect on accounting conservatism. In addition, these findings indicate that companies with financial pressures and certain levels of financial management tend to apply higher prudential principles in the preparation of their financial statements.

This study analyzes the implementation of Asset-Based Community Development (ABCD) principles in the 'Nusa Loe' program in Biting Village, East Manggarai. The ABCD approach emphasizes utilizing local assets such as social networks, cultural traditions, natural resources, and human skills as the foundation for sustainable development and community independence. The program begins with an asset mapping activity led by the community, enabling the identification of the village's strengths from five key aspects: human, social, natural, institutional, and cultural assets. Through active participation, the community designs and implements development activities based on local potentials, replacing the conventional development paradigm that focuses on deficiencies and needs. The qualitative research approach employs in-depth interviews, participatory observations, and data triangulation to understand the shifts in mindset and community empowerment. The findings show that the implementation of ABCD successfully transformed the community's mindset, previously dependent on external aid, into a more independent and self-confident one. For example, Mr. Petrus, who improved the economic value of local coffee products after attending a coffee roasting training, and Mrs. Maria, who emphasized the importance of social capital and solidarity in supporting the sustainability of village businesses. The strengthening of cultural assets and local traditions, such as the Caci dance and customary rituals, was also integrated into the village's development plans and institutional management. The 'Nusa Loe' program demonstrates that asset-based empowerment can build a self-reliant, innovative, and sustainable village in the face of development challenges.

This study aims to analyze the role and strategies of introducing mathematical proofs appropriately for students, as well as to describe their contribution to enhancing logical, critical thinking, and understanding of mathematical concepts. The method used is library research with a descriptive qualitative approach through the analysis of various current scientific literature relevant to mathematics learning and education. The results of the study indicate that mathematical proofs not only function as a tool for verifying the truth of a statement but also as an epistemological process that develops deductive, argumentative, and reflective reasoning skills in understanding the structure and relationships of mathematical logic. Effective introduction strategies include the use of visual representations, collaborative learning, linguistic scaffolding, and the application of a gradual approach from informal argumentation to formal deduction. The approach has been proven to enhance students conceptual understanding, argumentative skills, and logical awareness. The implication is that proofs need to be systematically integrated into mathematics learning in secondary schools to strengthen Higher Order Thinking Skills (HOTS) and develop a scientific mindset in accordance with the principles of the Merdeka Curriculum

 Digital transformation in public service is an inevitable necessity in the era of modern governance. This study aims to analyze the effectiveness of the implementation of the Smart Civil Registration System (Smart System Dukcapil) in digital administrative services in Palangka Raya City as part of the national e-government initiative and the strengthening of electronic-based governance. The research employs a qualitative descriptive method, collecting data through in-depth interviews, direct observations, and document analysis of relevant regulations and the implementation of the system within the Department of Population and Civil Registration (Disdukcapil) of Palangka Raya City.The findings indicate that the implementation of the Smart System Dukcapil through applications such as the Sistem Informasi Dukcapil Oloh Itah (SI-DOI) and Digital Population Identity (IKD) has significantly improved efficiency, transparency, and data accuracy in population administration services. These digital innovations have streamlined bureaucratic processes, minimized physical interaction, and enhanced public satisfaction with administrative services. However, the system’s effectiveness is still constrained by challenges such as limited internet infrastructure in peripheral areas, low digital literacy among citizens, and inadequate technical capacity among civil servants in operating digital systems optimally. Theoretically, the implementation of the Smart System Dukcapil reflects the realization of good governance and smart governance principles through the integration of technology, bureaucratic reform, and community participation. This study recommends strengthening human resource capacity, expanding digital infrastructure, and promoting continuous public education to ensure system sustainability. Consequently, digital population administration in Palangka Raya has the potential to become an innovative, inclusive, and adaptive model for regional public service governance.

This study aims to compare the Merdeka Curriculum in Indonesia and the National Curriculum in Japan from both conceptual and practical perspectives. The analysis focuses on the fundamental principles, educational goals, learning approaches, and classroom implementation. Indonesia’s Merdeka Curriculum emphasizes flexibility and autonomy for teachers and students, highlighting competency development, character building, and the Profil Pelajar Pancasila (Pancasila Student Profile). Meanwhile, Japan’s National Curriculum centers on fostering a well-balanced personality through integrated moral, social, and academic education. Conceptually, both curricula share similarities in promoting holistic learning and character education, yet they differ in implementation and assessment systems. In Indonesia, project-based and differentiated learning approaches are key features, whereas Japan emphasizes collaborative learning, discipline, and hands-on experience in daily life. Practically, Indonesia faces challenges in ensuring equal access to resources and teacher readiness, while Japan has established a stable and standardized national education system. This comparative analysis reveals that Indonesia can learn from Japan in terms of consistency, learning culture, and the integration of moral and social values. Thus, the study provides valuable insights for enhancing Indonesia’s curriculum to become more globally responsive while preserving national identity and character.

The issue of gender equality in Qur'anic interpretation remains a profound problem, particularly when biased lexical interpretations obscure the liberating theological principles of the text. This article aims to analyze the concept of "zauj" in the Qur'an and its relevance as a foundation for gender equality. This research employs a qualitative approach, utilizing Toshihiko Izutsu's semantic analysis method and contemporary Qur'anic hermeneutics. The findings reveal that "zauj" is a cosmological principle of paired creation, implying equality, compatibility, and reciprocity. The reduction of the meaning of "zauj" to merely "wife" in many traditional interpretations constitutes a semantic distortion that perpetuates gender inequality. The gender-based relational disparities that occur are more due to patriarchal interpretive structures than the universal message of the Qur'an itself. The concept of "zauj" instead offers a paradigm of equal and complementary relations, which can form the basis for reconstructing gender-just family ethics in Islam. Therefore, the deconstruction of interpretive hegemony and the holistic reconstruction of the meaning of "zauj" are essential prerequisites for realizing egalitarian and just gender relations in Islam.

This study explores the implementation of an electronic Human Resource Management System (e-SDM) in the Gubeng sub-district of Surabaya to optimize civil servant (PNS) leave management. The primary focus is on assessing how digitalization improves efficiency, transparency, accountability, and service quality in human resource administration, particularly in leave processing. Traditionally, manual procedures required 7-14 days to approve leave requests, involved multiple steps, manual calculations, and were prone to errors, delays, and lack of transparency. The introduction of the e-SDM system significantly reduces processing time to approximately one day, enabling online submission, real-time monitoring, and electronic approval accessible anytime and anywhere via smartphones. The system automatically calculates leaves balances and prevents over-application, ensuring data accuracy and reducing misuse. Besides operational efficiency, the system enhances transparency by providing accessible real-time status updates, creating an audit trail for each decision, and making the process auditable and accountable. Despite these advantages, challenges such as user resistance, digital literacy, infrastructure issues, and system integration remain. This research employs descriptive-analytical methods, combining interviews, observations, and documentation, to analyze the effectiveness of e-SDM implementation. The findings indicate that digitalization has streamlined leave management, minimized administrative burdens, and improved data accuracy. Moreover, it fosters a fairer and more transparent work environment, reinforcing good governance principles and supporting Surabaya's vision to become a smart city. The research underscores the importance of technological adaptation within bureaucratic reforms and offers strategic recommendations for further system improvements. Overall, the successful adoption of e-SDM in Gubeng serves as a model for digital transformation in public service delivery, contributing to more efficient, transparent, and accountable governance in local government institutions.

This study examines and provides a descriptive analysis of Omah Pulung, a residential house located in Banyumanik, Semarang City, Central Java. The focus of the research is directed at the application of a minimalist architectural style that emphasizes simplicity of form, spatial efficiency, and aesthetic aspects that are in harmony with the characteristics of the building. The principles of minimalist architecture are applied through the selection of simple but functional materials, optimal natural lighting arrangements, and air circulation systems that are suitable for Indonesia's tropical climate. The research method uses a qualitative approach with observation, documentation, and descriptive analysis techniques to explore the physical and functional characteristics of the house. The results of the study show that Omah Pulung successfully represents the principle of minimalism through simple geometric shapes, efficient use of space, and natural lighting that supports the comfort of residents. In addition, good air circulation strengthens the adaptation of the house to tropical climatic conditions so that healthy and sustainable housing is created. This research contributes to the understanding of the application of minimalist architecture in the local context, as well as a reference for the development of residential design that is environmentally friendly and according to the needs of urban communities in Indonesia.

This study examines the implementation of Green Disaster Management (GDM) policies by the Surabaya City Disaster Management Agency (BPBD) as a means to enhance disaster resilience through environmental sustainability. The research analyzes the integration of GDM principles across all phases of the disaster cycle pre-disaster, during response, and post-disaster recovery. Data was collected through in-depth interviews with key informants, participant observation, and document analysis at BPBD and pilot project sites, including mangrove conservation areas, green emergency posts, and eco-friendly reconstruction sites. The findings indicate that Surabaya has demonstrated significant commitment to embedding sustainability into disaster management through community education, environmentally friendly logistics, and eco-based mitigation measures. Nonetheless, challenges persist, such as limited funding, resistance from developers, logistical constraints, and societal perceptions favoring immediate response over environmental considerations. During disaster response, innovations such as solar-powered emergency equipment and waste segregation practices are being adopted, but their widespread application remains hampered by resource limitations. Post-disaster, efforts in eco-friendly reconstruction and reforestation programs have shown promising results but require enhanced public awareness and long-term maintenance. The success of GDM implementation depends on effective inter-agency coordination, political commitment, and community engagement. Despite progress, hurdles related to budget constraints, social resistance, and knowledge gaps fully hinder the adoption of green approaches. This study highlights the importance of strategic collaboration, policy support, and community participation to mainstream sustainability in disaster management continuously. Strengthening these aspects will not only improve Surabaya's disaster resilience but also contribute to sustainable urban development aligned with global frameworks such as the Sendai Framework for Disaster Risk Reduction.

Early childhood education plays a crucial role in building the foundation for children’s cognitive, social, emotional, and creative development. Creativity is an essential aspect that must be stimulated through meaningful and contextual play activities. This study aims to describe the process and outcomes of developing children’s creativity through the implementation of loose part play with the theme “School Environment” at TK Tunas Karya III Sukanagara. The research employed a descriptive qualitative approach involving 64 children from group A and group B, along with their accompanying teachers. Data were collected through participatory observation, semi-structured interviews, and documentation of the children’s creative works during the activities. The results reveal that loose part play effectively enhances children’s creativity. The children demonstrated improvements in divergent thinking, imagination, and self-confidence. Moreover, they became more environmentally aware, utilized recycled materials to create new objects, and exhibited collaboration and responsibility in group activities. Teachers played an essential role as facilitators who provided support and guidance throughout the exploration process. The loose part approach aligns with the principles of the Merdeka Curriculum, which emphasizes active, participatory, and experience-based learning for young children. This study provides practical implications for early childhood educators to design creative learning experiences that are low-cost, environmentally friendly, and relevant to the children’s real-life context.

This study analyzes the mechanism of money creation in Islamic financial institutions by highlighting its relationship to the principle of prudence and the intermediation function. The research background is based on the growth of Indonesia's sharia capital market which by 2025 will reach a capitalization of IDR 5,060 trillion, but still faces conceptual challenges regarding how money is created according to the principles of maqashid al-shariah. The method used is Systematic Literature Review (SLR) with PRISMA guidance on 38 relevant scientific articles. The results of the study show that money creation in the sharia system only occurs through real asset-based economic activities, in contrast to the conventional system that relies on credit and interest expansion. The intermediation function is carried out through partnerships that prioritize proportional sharing of risk and profit, while the prudential principle ensures that monetary expansion remains under control. In addition, research has found that sharia contracts such as murabahah, mudarabah, and musharakah play a role in encouraging productive money circulation while suppressing speculative activities. This study concludes that the integration between the moral and economic dimensions forms a just, stable, and sustainable Islamic monetary paradigm. These findings make a conceptual contribution to strengthening Islamic financial policy in Indonesia, especially in formulating a monetary regulatory framework that is in line with the principles of distributive justice, transparency, and protection of the stability of the national financial system.

Digital transformation is reshaping the way economic value is created, exchanged, and governed across borders. This study aims to analyze how digital transformation redefines the paradigm of business law in the era of globalization, as well as the interaction between business law and global regulatory politics in responding to the challenges of the digital economy. A normative legal approach is employed, grounded in the analysis of digital business law regulations within the global political-economic system. Data is collected through literature review of statutory frameworks, international policy instruments, and scholarly works. The findings reveal that digital transformation not only changes how transactions are conducted, but also reconfigures the locus of economic power through the control of data, algorithms, and digital platform infrastructure. Consequently, the legal paradigm shifts from merely regulating market actors’ behavior to designing a digital justice architecture that emphasizes accountability, algorithmic transparency, interoperability, and contestability. At the global level, the interaction between business law and digital regulatory politics reflects ongoing tensions between market openness and data sovereignty producing regulatory pluralism while simultaneously encouraging convergence toward principles of fair, adaptive, and responsive digital governance. This study concludes that business law in the digital era must serve not only as a regulatoryinstrument governing transactions, but as an architect of the global economic order one that safeguards innovative growth without compromising market fairness and fundamental rights, while enabling the strengthening of adaptive national regulatory frameworks aligned with evolving global dynamics.

Presently, several micro, little, and medium firms (MSMEs) encounter more intricate difficulties in financial management, particularly concerning efficient capital planning and allocation.  Numerous business proprietors continue to struggle with the effective management of financial resources due to insufficient financial knowledge regarding principles, a lack of confidence in resource management, an unsupportive financial attitude, or reliance on misconceptions about finance.  This study aims to examine the impact of financial knowledge, financial self-efficacy, and financial attitude on the capital budgeting decisions of micro, small, and medium enterprises (MSMEs) in Bandar Lampung.  This research employs a quantitative methodology with primary data gathered from 401 respondents chosen via purposive sampling.  Prior to the analysis of the data utilizing multiple linear regression with SPSS software, it underwent testing for validity, reliability, and classical assumptions.  The findings indicated that financial knowledge, financial self-efficacy, and financial attitude exerted a positive and significant impact on capital budgeting decisions, both individually and collectively.  The results affirm that the Theory of Planned Behavior is crucial in elucidating how knowledge, beliefs, and attitudes underpin rational, strategic, and sustainable decision-making for micro, small, and medium enterprises (MSMEs).

This study aims to describe how the use of Islamic banking services contributes to enhancing shariah financial inclusion among students of Universitas Muhammadiyah Makassar. The research employed a qualitative descriptive approach involving eight student informants from various faculties selected through purposive sampling. Data were collected through in-depth interviews, non-participant observations, and documentation during May-July 2025. Data analysis followed the stages of reduction, presentation, and conclusion drawing in an interactive manner. The findings indicate that most students understand the basic principles of Islamic finance (prohibition of riba, profit-sharing, clarity of contracts, and transparency), although financial literacy is not evenly distributed. Experiences in using Islamic banking services were generally positive, with account opening procedures and contractual clarity being well appreciated.

Purpose– The objective of this research is to develop an integrated operational management model for Smart & Green Villages (SGVs), combining the principles of smart villages and green villages to promote sustainable, inclusive, and adaptive rural development. This research emphasizes operational efficiency, environmental sustainability, digital technology utilization, and community participation as key pillars. Design/Methodology/Approach – A mixed-methods approach was adopted, involving surveys of villages in Indonesia that have begun adopting SGV principles, in-depth interviews with village officials and key stakeholders, and case studies of villages that have successfully implemented smart technologies and environmentally friendly practices. Data triangulation was applied to strengthen the validity of the findings. Findings – The study shows that integrating functional organizational structures, optimizing digital technologies such as the Internet of Things (IoT) and village information systems, and building participatory community mechanisms significantly improve public service delivery, reduce operational costs, enhance environmental management, and strengthen socio-economic well-being. The study also identified new operational variables, including cost-effective innovation, digital local governance, inter-village shared resources, and socio-environmental audits as a multidimensional evaluation tool. Practical implications – These findings provide a practical framework for policymakers, local governments, and community leaders to implement and evaluate SGV. The multidimensional indicators proposed in this study enable continuous monitoring and adaptation of village operations to local conditions and resource constraints. Originality/Value – This study is one of the first to propose a concrete and replicable SGV operational management model by introducing new variables and multidimensional evaluation indicators. It enriches the theoretical discourse on smart and green village integration while offering actionable strategies for sustainable rural governance.