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Mohammad Waes Alqorni

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

The death of a Madrasah Tsanawiyah (MTs) student allegedly linked to police action raises significant legal issues concerning the limits of the use of force and the construction of criminal liability. This study aims to reformulate the elements of assault resulting in death by integrating the objective element (actus reus) and the subjective element (mens rea) within the framework of the doctrines of dolus and culpa. It also seeks to develop a model of criminal liability analysis that is more transparent, accountable, and oriented toward the protection of a child’s right to life. This research employs a normative juridical method using statutory, conceptual, and case approaches, supported by a literature review of legislation, court decisions, and criminal law scholarship. Data are analyzed qualitatively through grammatical, systematic, and teleological interpretation. The findings indicate that proving the act and the resulting death alone is insufficient without clearly establishing the form of fault. The distinction between dolus eventualis and culpa lata constitutes a decisive factor in determining the classification of the offense and the degree of criminal liability. Ambiguity in identifying the spectrum of fault may lead to sentencing disparities and weaken the principle of geen straf zonder schuld (no punishment without fault). Therefore, this study proposes a reconstruction of the elements of the offense that places proof of mens rea at the center of assessing police accountability while ensuring the protection of the child’s right to life.

Rian Rusmana Putra; David Indra Pratama; Nikolaus Eratus Pardamean; Natasya Febriyanti

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

Indonesia's maritime security faces increasingly complex challenges due to the rise of hybrid threats that combine traditional and non-traditional elements. One of the main threats is the shadow fleet, operating covertly with unregistered ships, evading detection, and exploiting weaknesses in maritime surveillance to engage in illegal activities such as smuggling, illegal transshipment, and unlawful exploitation of natural resources. This phenomenon exacerbates Indonesia's maritime security situation, particularly in strategic areas like the Natuna Sea and the Sunda Strait, which are vulnerable to geopolitical conflicts and overlapping territorial claims. Additionally, transnational crimes such as piracy, drug trafficking, and human trafficking further undermine security in Indonesian waters. To address these threats, Indonesia needs to strengthen its maritime surveillance capacity by adopting advanced technologies such as early detection sistems and the Automatic Identification Sistem (AIS), as well as enhancing coordination between maritime agencies like Bakamla and the Indonesian Navy (TNI AL) to improve responses to harder-to-detect threats. Moreover, international cooperation with neighboring countries and regional maritime organizations like ASEAN must be bolstered to tackle cross-border threats. Strengthening surveillance, modernizing technology, and fostering more integrative maritime diplomacy will be crucial in safeguarding Indonesia's maritime sovereignty and ensuring the stability of this increasingly strategic maritime region.

Michelle Angelika S; Wijaya, Hanna; Gosal, Darren; Afladhanti, Putri Mahirah; Kartika, Ronald Winardi +2 more

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

Emergency medical care constitutes a fundamental patient right and an institutional obligation of hospitals that must be provided without temporal discrimination. However, in practice and public discourse, the meaning of “physician presence” is often narrowly reduced to physical presence alone, giving rise to allegations of medical negligence, particularly during weekends or outside regular working hours. This distorted understanding risks generating legal injustice, undermining the dignity of the medical profession, and encouraging defensive medical practice. This article aims to analyze the meaning of physician presence from a health law perspective through theoretical, normative, and systemic approaches, by distinguishing models of physician presence as on-site, on-call, and home-call/teleconsultation in emergency care services. This study employs a normative legal research method using statutory, conceptual, and limited comparative approaches. The analysis examines Law Number 17 of 2023 on Health, Government Regulation Number 28 of 2024, as well as health law literature and emergency care practices. The analysis demonstrates that, in legal terms, physician presence is not synonymous with physical presence, but rather should be understood as process-based professional responsibility, provided that care is delivered in accordance with professional standards, service standards, and an adequate triage system. Physician presence must be reconstructed as the presence of professional responsibility within an integrated emergency care system. Legal assessment in health law should be grounded in process and system integrity, rather than solely on clinical outcomes or public perception.

Edgart Marpaul Boelan; Simplexius Asa; Orpa Ganefo Manuain

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

This study examines the urgency of regulating the nominal limit of restitution in criminal case resolution through a restorative justice approach from the perspective of legal certainty. Restorative justice in Indonesia is governed by PERKAP No. 8 of 2021, PERJA No. 15 of 2020, and PERMA No. 1 of 2024. However, none of these regulations explicitly stipulate the nominal limit of compensation payable to victims. The absence of such a provision potentially leads to legal uncertainty and unfair practices, particularly in cases where resolution depends on the offender's ability to pay restitution. This research adopts a normative juridical method using statutory and conceptual approaches. The study aims to analyze the necessity of regulating nominal limits and how such limits should be determined under the prevailing legal framework. The findings reveal that the lack of clear restitution limits hampers the effective implementation of restorative justice, undermines fairness, and fails to adequately protect victims' rights. Legal regulation of compensation limits is necessary to ensure legal certainty, prevent abuse of power, and uphold justice in the victim recovery process. The study recommends that the state promptly establish clear restitution limits through revision of existing regulations or formulation of new ones, taking into account the principles of justice, the offender’s financial capacity, and the proportionality of the victim's losses.

M. Faisal Rahendra Lubis; Febrianti Siregar; Aswin Rifky Novanta; Arsyad Laksmana Pulungan; Mawardi Syahputra

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

The rapid development of digital technology has significantly transformed financial transaction systems, including the use of securities. Conventional securities, which traditionally function as instruments of payment, evidence, and transfer of rights, face various challenges such as document forgery, loss, and administrative inefficiency. These conditions have encouraged the digitalization of securities, requiring adjustments within the Indonesian legal framework. This study aims to analyze the transformation of securities from conventional forms to digital formats within the perspective of Indonesian law and to assess the adequacy of existing regulations in addressing such developments. The research employs a normative juridical approach by examining primary legal materials in the form of statutory regulations and secondary legal materials consisting of legal literature and previous studies. The findings indicate that although electronic documents have been legally recognized as valid evidence, there is no specific and comprehensive regulation governing digital securities. Consequently, legal uncertainty remains regarding the transfer of rights, evidentiary strength, and legal protection for holders of digital securities. This study is expected to contribute conceptually to the development of adaptive legal regulations that ensure legal certainty and protection in the context of modern digital transactions.

lusy liany

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

Abstract. The right to health is an integral part of human rights guaranteed by the Constitution and further reinforced by Law Number 17 of 2023 on Health, which places the state as the party responsible for ensuring the provision of safe, high-quality, and non-discriminatory health services for all citizens. However, in practice, the fulfillment of the right to health continues to face various challenges, particularly in the delivery of health services for participants of BPJS Kesehatan. This study aims to analyze the legal protection of the right to health in Indonesia and to examine the refusal of medical services to BPJS patients that resulted in death in Papua from a human rights perspective. The research employs a normative legal research method using statutory, conceptual, and case approaches. The findings indicate that although the national legal framework has clearly regulated the obligations of the state and health care facilities in providing emergency services, its implementation remains weak due to administrative barriers, unequal access to health services, and inconsistent law enforcement. The refusal of medical services to BPJS patients in Papua reflects a tension between hospitals’ administrative compliance and the professional obligation of medical personnel to save human lives. The implications of this study emphasize the need to strengthen supervision, ensure consistent law enforcement, and improve health service governance so that the right to health is truly protected as part of human dignity within the Indonesian rule of law. 

Sopiyan Hadi; Achmad Affandy

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

Modern higher education faces significant challenges regarding character crisis and moral degradation amidst mass digitalization. This study aims to analyze the mechanism of internalizing ethical values from Ibn Jama’ah's book Tadzkirat al-Sāmi‘ wa al-Mutakallim among STIT Riyadhussholihiin students as a response to contemporary moral issues]. The research employs a qualitative descriptive-analytical approach, combining field research and library research through content analysis, observation, and in-depth interviews. The findings reveal that the internalization process occurs systematically through stages of value transformation, transaction, and transinternalization. Key ethical values internalized include soul purification (tazkiyatun nafs), sincerity of intention, time management, and adab toward educators. The success of this internalization relies heavily on the synergy between students' intrinsic awareness, lecturers' role modeling (uswah hasanah), and a conducive campus ecosystem. The implication of this study is the provision of a practical strategy for Islamic higher education institutions to produce graduates who are khair al-barīyah—individuals who possess broad knowledge, fear of Allah, and leadership integrity.

Johann Wahyu Hasmoro Prawiro; Ammar Harun Rizki

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to explore the meaning of service excellence from the perspective of hotel employees at Kinasih Resort Depok, Indonesia. Most existing research on service excellence has focused on guest satisfaction, leaving the subjective experiences of employees as service providers underexplored. This study employs a qualitative approach with a descriptive phenomenological design. Data were collected through in-depth interviews, participatory observation, and documentation from five purposively selected informants across the F&B Service, Housekeeping, Front Office, Human Resources, and management departments. Data analysis followed Moustakas's phenomenological procedure encompassing epoché, horizonalization, theme clustering, and essence description. Findings reveal that employees construct layered meanings of service excellence according to their hierarchical positions: frontline workers emphasize friendliness and responsiveness, supervisors emphasize speed and problem resolution, while management frames it as a holistic service ethos encompassing internal relationships. Emotional labor emerged as an inevitable dimension managed through collaboration, prioritization, and de-escalation strategies. Organizational factors including training systems, communicative leadership, guest feedback-based evaluation, and managerial attention to employee well-being demonstrably shape how employees internalize service excellence values. This study contributes to employee-centered literature on service excellence and offers practical implications for human resource development in resort contexts.

Margareta Margareta; Helsa Riang Tulak; Ayunita Pakiding

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The expression “God regretted” in Genesis 6:7 is one of the most theologically problematic statements in the Old Testament, as it seems to contradict the classical doctrine of God’s immutability. This study aims to examine the meaning of this expression through an exegetical approach, emphasizing the analysis of the Hebrew text and the lexical use of the word nāḥam. The method employed is qualitative-descriptive with a historical-grammatical and biblical-theological approach. The primary data are derived from the Hebrew text in the Biblia Hebraica Stuttgartensia and supported by lexical sources. The results indicate that the word nāḥam in Genesis 6:7 does not imply regret in the sense of wrongdoing, but rather refers to divine sorrow over the moral corruption of humanity. The expression represents a form of anthropomorphism used to depict the relationship between God and humans in language comprehensible to human beings. From an Old Testament theological perspective, this text affirms that God is relational and active in history, without compromising the consistency of His character. Therefore, the “regret of God” does not contradict the doctrine of divine immutability, but rather enriches the understanding of His involvement in human life.

Mario Silitonga

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the legal protection of women's inheritance rights from the perspective of Indonesian civil law. The problems studied focused on the position of women as heirs and the extent to which the legal system provides guarantees of justice and equality. The research method used is normative juridical with a legislative and conceptual approach. Data was obtained through a literature study of legal regulations, doctrines, and court decisions relevant to inheritance issues. The results of the study show that normatively, civil law provides equal recognition of women's inheritance rights, especially in the Civil Code. However, in practice, there are still obstacles influenced by patriarchal culture and customary law that tend to place women in subordinate positions. This condition causes women to often experience difficulties in claiming or obtaining the proper share of inheritance. Therefore, it is necessary to strengthen regulations, harmonize national laws with the value of gender equality, and increase public legal awareness to ensure effective and fair protection for women in obtaining their inheritance rights.

Illian hikma

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Marriage in Islamic law constitutes a sacred covenant (mīthāqan ghalīẓan) that carries theological, social, and juridical dimensions. Within this framework, the guardian (walī nikāḥ) plays a pivotal role whose legal status has long been contested across Islamic jurisprudential schools. This study examines the authority of the marriage guardian from three analytical layers: its doctrinal construction across the four major madhabs, its codification in Indonesian positive law, and its practical implementation in religious court jurisprudence. Employing a normative legal research method, this study draws on conceptual, statutory, and case approaches, with primary legal materials comprising Qur’anic verses, prophetic traditions, Law No. 1 of 1974, the Compilation of Islamic Law (KHI), and Ministerial Regulation (PMA) No. 30 of 2024. The findings reveal fundamental differences among the madhabs: the Shāfi‘ī, Mālikī, and Ḥanbalī schools treat the guardian as an essential pillar (rukun) of the marriage contract, whereas the Ḥanafī school views guardianship as a complementary element based on the concept of legal capacity (ahliyyah). Indonesian positive law, through Article 19 of the KHI, adopts the Shāfi‘ī position by designating the guardian as an obligatory rukun. The study further finds that the mechanisms of walī ‘aḍal (recalcitrant guardian) and wakalah al-walī (delegation of guardianship) serve as legal instruments that reconcile formal-procedural requirements with practical social needs, thereby affirming that guardianship norms function both as a religious requirement and as a state-administered mechanism for protecting women’s rights in marriage.

Moch. Wildani Dwi Sulaiman; Nur Khasanah; Faidhiyatul Muna Iza; Mu’alimin Mu’alimin

Jurnal Bisnis Inovatif dan Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Work motivation, job satisfaction, and employee performance are key aspects of management psychology that continue to evolve as organizational productivity demands increase. In an era of global competition, organizations are required to manage human resources effectively by enhancing work motivation and job satisfaction to achieve optimal performance. This study aims to examine the relationship between work motivation and employee performance, as well as to analyze the role of job satisfaction as a mediating variable in that relationship. The method used is a literature review with a qualitative approach. Data were collected through the Google Scholar and Publish or Perish databases using keywords related to work motivation, job satisfaction, and employee performance from a management psychology perspective. From 25 articles found between 2022 and 2026, 5 of the most relevant articles were selected for further analysis.The results of the study indicate that work motivation has a significant influence on employee performance, both directly and indirectly through job satisfaction as a mediating variable. Additionally, there is a growing trend toward the integration of management psychology approaches in efforts to enhance employee performance. Thus, it can be concluded that the simultaneous management of motivation and job satisfaction is a key factor in achieving optimal performance. Further research is recommended to develop a more comprehensive and integrative model.

Yalsin Triadi; Fernando Randa Ma’dika

Sukacita : Jurnal Pendidikan Iman Kristen 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines the anthropomorphic expression “the LORD came down to see” in Genesis 11:5 through an integrated historical–grammatical exegetical approach. The main objective is to analyze the lexical meaning, grammatical structure, historical context, and theological implications of the phrase within the framework of Old Testament theology. The research employs a qualitative library method, focusing on the Hebrew text supported by lexicons, commentaries, and Ancient Near Eastern studies. The findings indicate that the verb יָרַד (yārad) does not merely denote a spatial descent but signifies divine intervention, while רָאָה (rāʾāh) conveys evaluative and judicial observation. Grammatically, the use of the wayyiqtol form followed by an infinitive construct emphasizes intentional and purposeful divine action. Historically, the expression functions polemically against Mesopotamian religious concepts, particularly the idea of ziggurats as places where deities descend. Theologically, this anthropomorphic language serves as a medium to articulate the dynamic relationship between divine transcendence and immanence. Therefore, the phrase should not be understood literally but as a theological construct that communicates God’s active involvement and sovereign authority in human history.

Siti Ambarwati; Armansyah Walian; Erdah Litriani

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the influence of Corporate Social Responsibility (CSR) programs on community welfare. The research employs two variables, namely Corporate Social Responsibility as the independent variable and Community Welfare as the dependent variable. The population of this study consists of residents in Sidomulyo Village, with a sample of 97 respondents selected using a purposive sampling technique. Data were collected through questionnaires and interviews using a Likert scale that had been tested for validity and reliability. The data analysis method applied in this research is simple regression analysis. The results indicate that Corporate Social Responsibility has a positive and significant effect on community welfare. This finding suggests that well-implemented CSR programs contribute to improving the quality of life, increasing income, strengthening social relationships, and enhancing access to education and health services. Furthermore, CSR programs also support sustainable community development by empowering local communities and improving social and economic conditions. Therefore, CSR plays a strategic role in fostering long-term welfare and development within the community.

Supian Munawar; Syamsul Maarief; Badruzaman Badruzaman; Endi Suhendi

SIMPATI: Jurnal Penelitian Pendidikan dan Bahasa 2026 CV. Alim's Publishing

The research in this paper aims to explore the concepts and principles of the educational environment from the perspective of the Qur'an and Hadith using a tafsir tarbawi (educational exegesis) approach. The developmental dynamics of human potential, both spiritual and intellectual, do not occur in a vacuum but are heavily influenced by environmental factors (educational ecology). By employing textual, thematic, and contextual analysis methods on several key verses such as QS. Al-Alaq: 1-5, QS. At-Tahrim: 6, QS. Luqman: 13-19, QS. Al-Kahfi: 66-70, and QS. Al-Hujurat: 13 this study maps the Islamic educational ecosystem into several primary domains. The results of the analysis indicate that the Qur'an constructs the educational environment as an integrative macro-systemic unity, comprising the domestic family environment (as a fortress for moral and creedal protection), the formal academic school/pesantren environment (as a space for teacher-student etiquette and ethics), and the socio-communal environment (as an arena for egalitarian multicultural inclusivity). Furthermore, this study formulates five fundamental paradigms of Islamic educational ecology: the integralistic, tawhid (monotheistic), humanistic-egalitarian, gradual-systemic, and transformational-emancipatory paradigms. This theoretical reconstruction corrects Western secular empiricism while simultaneously providing a holistic foundation for educators in managing an educational environment that aligns with divine revelation values and the demands of modern civilization.

Martina Rosmaulina Marbun; Rikki Makkirap Simamora; Kristiana Liliejeri Lase; Cahyaningsih Paskalia Humendru; Sabar Berkat Hulu +2 more

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

This research aims to examine the values contained in Dalihan Na Tolu through the perspective of Christian eschatology and examine its relevance to the mission of the Catholic Church in society. Dalihan Na Tolu as a socio-cultural system of the Batak community contains the values of respect, solidarity, responsibility, and brotherhood which play an important role in building social harmony. This research uses a qualitative method with a library research approach through the collection of data from various books, journals, Church documents, and scientific sources relevant to the research theme. The results of the study show that the values in Dalihan Na Tolu are related to eschatological expectations in the Christian faith, especially in building a life that reflects the love, brotherhood, and fellowship that God wills. In addition, Dalihan Na Tolu also has relevance in the Church's mission as a means of inculturation in the proclamation of the Gospel that is more contextual in the Batak community. Thus, local culture is not seen as an obstacle to faith, but rather as a means that can support the realization of the values of God's Kingdom in common life.

Wanda Dea Khairani; Aprita Ravenna Ginting; Cindy Aulia Rusli; Riska Harianingsih; Choms Gary Ganda Tua Sibarani

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

Chairunnisah Zega; Hery Sahputra

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

Social conflict between neighbors is a phenomenon that often appears in pluralistic society and has the potential to disrupt social harmony if not managed constructively. The conflict is generally triggered by the lack of interfaith communication, social prejudice, socio-economic inequality, as well as external party provocations that utilize rift with social relations. This study aims to analyze the dynamics of conflict between neighbors are different religions and review the relevance of Q.S. Al-Hujurat paragraph 13 as theological runway in a resolution of conflict and a strengthening of plurality values. This study used qualitative methods with the approach of literature study (library research), through an analysis of the interpretation of the Qur'an, pluralism, and scientific literature relevant to the theme and resolution of conflict. The results show that Q.S. Al-Hujurat paragraph 13 emphasizes the principle of human equality, respect for diversity, and the concept of 'arafu (know each other) as the foundation of harmonious social interaction. Qur'ani values such as justice, tolerance, dialogue, patience, forgiveness, and help, are proven to be relevant as a conflict-based conflict resolution strategy (sulh). Implementation of this value through interfaith dialogue, multicultural education, and inclusive social policies are able to reduce prejudice and strengthen social solidarity. Thus, the integration of Q.S value. Al-Hujurat paragraph 13 in social life is a normative and practical approach to building a sustainable peace in the midst of a pluralistic society.

Muhammad Tazkiya Syauqi; Sukri Padil Dongoran

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines legal protection for victims of criminal offenses from a victimological perspective, emphasizing the position, rights, and needs of victims within the criminal justice system. Victimology, as a scientific discipline, highlights that victims are not merely objects of crime but subjects who are entitled to protection, restoration, and justice. This research employs a normative juridical method supported by a conceptual and statutory approach to analyze existing legal frameworks governing victim protection. The findings indicate that although legal instruments have provided various forms of protection such as restitution, compensation, and psychological assistance their implementation remains suboptimal due to institutional limitations, lack of awareness, and procedural constraints. From a victimological standpoint, effective protection requires a balanced approach between offender accountability and victim recovery, including recognition of victims' rights, access to justice, and comprehensive rehabilitation. Therefore, strengthening regulations, improving institutional coordination, and adopting a more victim oriented justice system are essential to ensure optimal legal protection for victims of criminal acts.

Puji Ayuni Anawawi; Indi Isnandini Fajrin; Reza Adiethya Nugraha; Joni Joni

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the comparison of equity-based financing decisions and sukuk from the perspective of Sharia principles in companies in Indonesia. The development of the Islamic capital market in Indonesia shows a significant increase in the use of financing instruments that comply with Islamic principles, thereby encouraging companies to consider funding alternatives that are not only financially efficient but also Sharia-compliant. In the framework of Sharia financial management, capital structure decisions must consider the prohibition of usury, the principle of risk sharing, fairness in risk distribution, and contract certainty. This research uses a qualitative approach with a literature study method thru the analysis of various scientific journals, regulations, and academic sources related to capital structure theory, the concept of Sharia equity, and the characteristics of corporate sukuk in Indonesia. The study results indicate that equity-based financing provides flexibility in capital structure and reflects a risk-sharing mechanism, but it has the potential to cause ownership dilution. Meanwhile, sukuk offers asset-based financing with a clear contractual structure and does not dilute company ownership, although it requires an underlying asset and a more complex issuance process. Comparatively, both instruments have Sharia legitimacy as long as they meet the screening requirements and contract structures applicable in Indonesia. This research emphasizes that corporate financing decisions in Indonesia need to consider the balance between financial efficiency and compliance with Sharia principles.