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

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

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

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

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

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

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

The evolution of modern civil procedural law demands dispute resolution mechanisms that are responsive, efficient, and substantively just. In this context, Alternative Dispute Resolution (ADR) particularly mediation and arbitration has transformed from a supplementary option into a central instrument within Indonesia’s dispute resolution architecture. This study aims to analyze the development of ADR from the perspective of modern civil procedural law, focusing on the normative status and practical efficiency of mediation and arbitration as pre-litigation mechanisms. The research employs a normative-juridical approach, analyzing primary legal sources (legislation, Supreme Court Regulations [PERMA], court decisions) and secondary sources (scholarly journals, books, policy documents). The findings indicate that mediation has been mandatorily integrated into civil procedure through PERMA No. 1 of 2016, functioning as a court-facilitated pre-litigation stage, while arbitration operates as a consensual out-of-court mechanism under Law No. 30 of 1999. Both mechanisms demonstrate clear efficiency in terms of time (resolution within weeks to months), cost (minimal to predictable), and the ability to preserve parties’ relationships through collaborative processes and procedural confidentiality. Nevertheless, implementation challenges remain, particularly concerning the availability of qualified mediators and public perception of ADR. The study concludes that ADR is no longer a marginal alternative but an integral pillar of modern civil justice, aligning with principles of procedural efficiency and substantive justice.

The implementation of the eighth-grade Christian Religious Education teaching module on the topic "Love as the Foundation of a Believer's Life" was carried out as an effort to provide an active, reflective, and contextual learning process in accordance with the principles of the Independent Curriculum. Learning is designed through an interactive approach with discussion activities, analysis of biblical texts, case studies, problem-solving, and personal reflection that provide opportunities for students to construct understanding independently. Through these activities, students are guided to understand the concept of agape love as sincere love, giving without expecting anything in return, and is manifested in concrete actions towards others. The implementation results show that this teaching module is able to improve students' conceptual understanding of the meaning of love from a biblical perspective and its relevance in modern life. Students appear to be increasingly confident in expressing opinions, are able to work together in groups, and are actively involved in learning activities. In addition, the emergence of attitudes of empathy, tolerance, and habits of helping each other are indicators that the value of love is not only understood cognitively, but also internalized in behavior. This teaching module also contributes to improving students' critical thinking skills and spirituality through reflection activities that invite them to evaluate acts of love in daily life at school, family, and society.

General education at Islamic Religious Higher Education Institutions (PTKI) plays an important role in developing students’ critical thinking skills so they can analyze religious and social issues reflectively and contextually. However, learning practices in PTKI are still dominated by teacher-centered approaches and low cognitive achievement, which limits the development of analytical, evaluative, and problem-solving abilities. Meanwhile, studies show that integrating digital media, particularly video, can improve conceptual understanding, motivation, and cognitive engagement, yet a digital video-based meaningful learning model specifically designed for the PTKI context remains limited. Therefore, this study aims to formulate a Digital Video-Based Meaningful Learning Model (MPBBVD) to enhance students’ critical thinking skills. This research employed a literature review method by analyzing books, scientific articles, research reports, and digital sources related to meaningful learning, constructivism, multimedia learning, digital video use, and critical thinking development. Data were analyzed descriptively and qualitatively to identify the theoretical foundations, learning syntax, and design principles of the model. The findings indicate that MPBBVD integrates Ausubel’s Meaningful Learning theory, constructivist perspectives from Piaget, Vygotsky, and Bruner, Mayer’s Multimedia Learning theory, and the critical thinking framework of Facione and Ennis. The model uses digital video as the main learning medium and applies the ACTIVE stages (Attend, Connect, Think, Interpret, Verify, Evaluate) to promote contextual and interactive learning. Integrating pre-, during-, and post-video activities supports knowledge construction, reduces cognitive load, and increases student engagement, contributing theoretically and practically to improving critical thinking in PTKI in the Industrial Revolution 4.0 era.

This study aims to comprehensively examine the implementation and mechanisms for results in Al-Mudharabah financing at Bank Muamalat Rangkasbitung, while also assessing the level of compliance of its implementation with sharia principles. This study applies a qualitative descriptive method with a field study approach involving direct observation, interviews, and review of documents related to Mudharabah financing procedures. The research findings show that Bank Muamalat Rangkasbitung implements a profit-sharing system based on the principles of justice (al-'adl) and trustworthiness (al-amanah). The profit-sharing scheme is carried out proportionally according to the ratio agreed upon in the initial contract, so that both parties have clarity regarding rights and responsibilities. The implementation of this system not only ensures the avoidance of usury but also strengthens the partnership between the bank and customers through practices of transparency, information disclosure, and a shared commitment to business management. Overall, these findings show that the implementation of Al-Mudharabah financing at Bank Muamalat Rangkasbitung has been running in line with several sharia values ​​and even supports the realization of fair, ethical, and sustainability-oriented Islamic economic practices. Thus, Mudharabah financing at the branch can be an example of the effective implementation of sharia contracts and is able to encourage the development of the sharia financial sector at the local level.

This study aims to explore the philosophy of Islamic education grounded in tolerance by revisiting the influential ideas of Gus Dur and assessing their significance for the younger generation in contemporary society. Adopting a qualitative descriptive approach through document analysis, in-depth interviews, and thematic interpretation, the research highlights that values such as tolerance, humanism, intellectual freedom, and respect for diversity are essential foundations for shaping modern Islamic education. The findings indicate that incorporating these principles into educational curricula not only enriches the learning experience but also strengthens inclusive and participatory teaching practices, fostering an environment that encourages open dialogue, mutual understanding, and moderation. Furthermore, the study emphasizes that systematic integration of Gus Dur’s educational philosophy can contribute to the development of students’ critical thinking, ethical awareness, and social responsibility, ensuring that Islamic education remains relevant and responsive to contemporary societal challenges. Overall, the research concludes that implementing these values consistently is crucial for advancing a modern, tolerant, and pluralistic approach to Islamic education that benefits both individuals and society as a whole.

This research examines money politics as a root problem in Indonesia’s democratic system, focusing on the 2019 and 2024 general elections. Money politics refers to the practice of distributing cash or goods by candidates, campaign teams, or volunteers to influence voters’ political choices. This study employs a qualitative method with a literature study approach to analyze several cases that occurred across different regions in Indonesia. The findings reveal that money politics was widespread during both elections, with the main modus operandi involving the distribution of cash, basic goods, and facilities. This practice not only violates the principles of free and fair elections but also undermines citizens’ dignity, weakens popular sovereignty, and serves as a major driver of political corruption. Contributing factors include power ambition, vulnerable economic conditions, low political education, weak oversight, and entrenched transactional political culture. To address this issue, the research highlights the importance of political party reform and strengthening democratic education, particularly through civic education programs. These efforts aim to increase political awareness among citizens and improve the overall quality of Indonesia’s democracy.

This research is purposely conducted to evaluate and compare the effectiveness, efficiency, applicability  and appropriateness of modern firefighting systems installed on board ships. As a result, the review attempt to  ascertain the significance of firefighting systems on ships in terms of their safety, types, structure, principles as  well as installations. In this way, the review tries to justify the importance of these systems on board ships. The design of this survey revolves around three basic elements that incorporate the complete firefighting  procedure. These components include: modern technology of firefighting, different types of systems that are  used on board ships and people traits in terms of drilling, firefighting training to deal with any incident of fire.  In the previous decade, the globe has experienced massive destructions, harms and injuries resulting from fire incidents on ships. This has triggered and ignited enhanced fabrication and staging of new practices,  technologies and inventions aimed at efficiently deal with fire incidents so as to support the safekeeping and  reliability on these fire systems on board ships. Equally, through this technological enhancement, the  firefighting systems have been designed to facilitate rapid detection capable of differentiating between real  smokes or flames indicators in case of a fire event on board ship. In recent times, these technological  developments have been viewed as strategies that help ship owners to ensure better protection of the crew’s life,  ship’s inventories as well as minimising on the possible losses that occur as a result of fire events on board ship.  Therefore, with the review of the recent or latest methods and technologies for speedy fire detection on ships,  the review demonstrates enhancement attributes, features and qualities of these new systems. Additionally, the  paper critically evaluates the components of these firefighting systems, as well as looking at their competences,  capabilities, benefits and applicability on board ships.

This article provides a comprehensive examination of the application of the lex loci celebrationis principle in the execution of notarial deeds involving foreign legal subjects within the Indonesian legal system. The principle affirms that any authentic deed executed in Indonesia must comply with national legal requirements, regardless of the parties’ nationality or the existence of transnational legal relations. Through normative legal research employing statutory, conceptual, comparative, and case-study approaches, this article elucidates how the lex loci celebrationis principle interacts with private international law, particularly in relation to the legal capacity of foreign nationals, the use of foreign documents, and the limits of jurisdiction. The analysis reviews the Law on Notarial Office, the Indonesian Civil Code, population administration regulations, as well as doctrinal developments and jurisprudence pertaining to international legal acts. The findings indicate that although the substantive aspects of an agreement may refer to foreign law through lex voluntatis, the formal validity of a notarial deed remains entirely governed by Indonesian law. These findings underscore the need to enhance the competence of notaries in understanding the dynamics of private international law and highlight the importance of harmonizing national regulations with the principles of private international law to ensure legal certainty in cross-border transactions.

This study examines the crisis communication strategies of the JKT48 Operational Team (JOT) following the 2025 “No Encore” incident, which emerged after the viral circulation of an inappropriate photo involving the group’s General Manager and escalated into a major reputational crisis. The controversy triggered strong fan backlash and culminated in the symbolic withdrawal of support during the Full House 2025 concert. Using a qualitative case study approach, this research analyzes organizational responses through interviews with fans, observations of social media interactions, and documentation of official statements. Data were interpreted using thematic analysis and compared with the principles of the Situational Crisis Communication Theory (SCCT). The findings show that JOT’s initial clarification was perceived as slow and insufficient, contributing to heightened dissatisfaction and crisis escalation. However, the second clarification and the introduction of FanSpace, a structured two-way dialogue forum, marked a shift toward more transparent and participatory communication. Fan responses indicate that FanSpace helped reduce tensions and demonstrated managerial willingness to listen, though full trust recovery requires consistent follow-up actions. This study highlights the importance of speed, openness, and dialogic engagement in crisis communication within fan-based entertainment industries. The implications emphasize that organizations must adopt adaptive, audience-centered communication strategies to rebuild legitimacy and restore public trust after preventable crises.

This study aims to analyze in-depth the interest of the Setro Village community in choosing PNM Mekaar Syariah financing as a source of capital for micro and small enterprises (MSMEs). This phenomenon is interesting because it shows how economic, social, and spiritual factors contribute to the financial decisions of rural communities. This research was conducted using a qualitative exploratory approach, using case studies and in-depth interviews with key informants. To explain the relationship between attitudes, subjective norms, and behavioral control on community intentions to choose Islamic financing, data analysis was conducted thematically. The Theory of Planned Behavior (TPB) framework was also used. The study shows that positive community perceptions of ease of access, economic benefits, and compliance with Islamic principles are the main factors shaping community interest in PNM Mekaar Syariah. Fast, easy, and uncomplicated financing increases consumer trust and enhances perceived behavioral control. Conversely, increased business capital and family income enhance the sustainability of micro-enterprises. The institution is given moral legitimacy and spiritual conviction by the implemented Islamic values, such as the yield system and the freedom from usury. Community participation decisions are also driven by social factors such as group support, advice from group leaders, and the quality of service provided by field officers. Theoretically, this study adds local religiosity and socio-cultural aspects to enrich the application of the Theory of Planned Behavior in the context of rural Islamic finance.

Intellectual Property Rights (IPR) have the potential to be recognized as an object of Rahn Tasjily collateral because they meet the criteria of property that can be transferred in accordance with the principles of muamalah in Islamic banking. However, its implementation faces legal challenges, particularly related to the dualism between the provisions of Fiduciary Guarantee (UUJF), which contains potential riba and gharar, and the DSN-MUI Fatwa No. 68/2008, which rejects such non-Sharia elements. This study aims to analyze the position of IPR as marhun according to the principles of muamalah and to identify substantial barriers in its application in Islamic Financial Institutions (LKS), particularly in the aspects of valuation and execution. The method used is normative law with an approach to regulations and concepts, analyzed descriptively and qualitatively using secondary data. The study concludes that the conflict between UUJF and Rahn Tasjily, the high risk of gharar in valuation, and the delays in execution due to the Constitutional Court's decision, highlight the urgent need for OJK and DSN-MUI to issue technical regulations to harmonize and mitigate risks in accordance with Sharia principles.

The purpose of this study is to discuss the introduction of the Pendet Dance in the Markandeya–Walailak cultural exchange program and to evaluate its effectiveness as a cross-cultural character education tool. To investigate program design, execution, and results, the study used a descriptive qualitative approach backed by the CIPP (Context, Input, Process, Product) evaluation model. During the cultural exchange activities, information was gathered through participant reflection, documentation, and observation. The results show that the program effectively combined the principles of character education with conventional performing arts. Thai students showed greater appreciation, tolerance, respect, and empathy for cultural diversity as well as a deeper comprehension of the Pendet Dance's meaning, symbolism, and cultural value. In addition, Indonesian students who served as facilitators saw improvements in their discipline, self-assurance, cultural adaptability, and communication abilities. The exercise emphasizes how traditional performing arts can be a powerful tool for international engagement and cultural diplomacy. All things considered, the program shows that cultural exchange programs can make a significant contribution to global character education, and it is advised that comparable projects be maintained and developed in subsequent international education partnerships.

The rapid advancement of digital technology has significantly transformed the economic landscape, particularly in payment systems that are shifting from conventional cash transactions to the use of Electronic Money (E-Money). E-Money has become increasingly popular due to the convenience it offers, allowing users to conduct transactions anytime and anywhere without the need to carry physical cash. As this payment innovation continues to expand, it is essential to examine whether its mechanisms comply with Islamic principles, given that the use of E-Money is closely related to the values of muamalah in Islam. This study aims to identify the underlying contractual structure (akad) governing Mandiri E-Money transactions and to assess its conformity with sharia principles. It further analyzes the potential presence of gharar, riba, or maisir within the top-up and transaction processes, as well as the sharia mitigation mechanisms that may be applied. The research employs a normative approach based on classical and contemporary Islamic legal theory, supported by observational analysis of Mandiri E-Money practices. Data were analyzed qualitatively using a descriptive method and maqashid al-shariah reasoning. The findings indicate that the use of Mandiri E-Money does not involve elements of riba, gharar, or maisir, and therefore does not deviate from sharia principles. These potential risks were examined through fiqh legal maxims and DSN-MUI fatwas to ensure comprehensive sharia compliance.