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The purpose of this study is to analyze the legal basis for the qualification of unlawful acts in disputes concerning the unilateral cancellation of life insurance policies by the insurer as reflected in Decision Number 5871 K/Pdt/2024. This research is a normative legal study with a prescriptive nature, employing both case and statutory approaches. The legal materials used in this study consist of primary and secondary legal materials which are analyzed qualitatively using the syllogistic method with deductive reasoning. The results of the study indicate that the qualification of an unlawful act in the a quo decision is based on a systematic interpretation of Article 1338 of the Indonesian Civil Code, which is understood in relation to the binding source of agreements under Article 1339 of the Indonesian Civil Code. Furthermore, the existence of naturalia elements also emphasizes the presence of legal obligations inherent in an agreement even though they are not explicitly stated therein. In life insurance, the obligation to pay claims after the insured risk has occurred constitutes a normative consequence inherent in the policy; therefore, the unilateral cancellation of a life insurance policy fulfills the elements of an unlawful act as stipulated in Article 1365 of the Indonesian Civil Code.

This research focuses on examining the relationship between environmental accounting practices and firm value creation, considering the role of profitability as an intermediary mechanism. The study was conducted on companies in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange during the 2020–2024 period. Green Accounting in this study is represented through environmental cost disclosure, while firm value is proxied by Price to Book Value (PBV), and profitability is measured by Return on Equity (ROE). The analysis used a panel data regression approach, complemented by a mediation test using the Sobel test. Empirical results indicate that the implementation of Green Accounting has not had a significant impact on profitability or firm value. Conversely, profitability has been shown to have a positive and significant relationship with firm value. Furthermore, the mediation test indicates that profitability plays no role in channeling the influence of Green Accounting on firm value. These findings lead to the interpretation that Green Accounting practices in the studied sectors still reflect regulatory compliance and efforts to gain social legitimacy rather than a strategy to increase short-term economic value.

Kakawin Nītiśāstra is a classic Old Javanese literary work that holds significant cultural value, especially within Balinese society, and is widely studied in academic settings. Previous research has primarily focused on its ethical teachings and character education, highlighting its role as a moral guide for life. However, a closer examination of the text reveals stanzas that portray women in ways that contradict this interpretation, specifically presenting them as unequal to men. This study addresses the gap in existing literature by focusing on gender representation in Kakawin Nītiśāstra. Given its portrayal as a "guide" for life, the research aims to critically assess how gender roles are presented and encourage more thoughtful engagement with its teachings. Using Sara Mills' critical discourse analysis framework and a qualitative descriptive method, the study analyzes content. The findings show that men are represented as active subjects who speak about and evaluate women, while women are positioned as passive objects under male control. The discourse reflects a patriarchal ideology, with readers implicitly constructed as male, reinforcing gender norms.

The purpose of this study is to analyze Mohammed Ghaly's thoughts from a theological and legal perspective on disability and its implications for social inclusion. This research uses a qualitative approach based on literature studies with in-depth analysis of primary Islamic sources such as the Qur'an, hadith, and tafsir, kalam, and fiqh literature from various periods. Ghaly seeks to reveal the normative attitude of this religion towards persons with disabilities and its implications for social inclusion. The analysis utilizes contemporary disability studies to examine Ghaly's concepts in Islamic theology and law regarding the inherent nature and fundamental rights of persons with disabilities. However, he also emphasizes the need for new interpretations and contextualizations of this textual heritage based on the values of justice, inclusion, and empowerment. The findings of this study show that there is a stigma associated with disability due to the conflict between Islamic idealism and social reality. Nevertheless, the main principles and laws of Islam provide strong normative guidance for the dignity of persons with disabilities.

The purpose of this study is to analyze Mohammed Ghaly's thoughts from a theological and legal perspective on disability and its implications for social inclusion. This research uses a qualitative approach based on literature studies with in-depth analysis of primary Islamic sources such as the Qur'an, hadith, and tafsir, kalam, and fiqh literature from various periods. Ghaly seeks to reveal the normative attitude of this religion towards persons with disabilities and its implications for social inclusion. The analysis utilizes contemporary disability studies to examine Ghaly's concepts in Islamic theology and law regarding the inherent nature and fundamental rights of persons with disabilities. However, he also emphasizes the need for new interpretations and contextualizations of this textual heritage based on the values of justice, inclusion, and empowerment. The findings of this study show that there is a stigma associated with disability due to the conflict between Islamic idealism and social reality. Nevertheless, the main principles and laws of Islam provide strong normative guidance for the dignity of persons with disabilities.

This study is motivated by the importance of politeness strategies in film discourse as a reflection of social interaction and cultural values. It aims to identify the types of politeness strategies used in the film Dilan 1990 and to determine the most dominant strategy along with its contextual use in interpersonal interactions, based on Brown and Levinson’s framework. Employing a descriptive qualitative method, the data consist of 40 utterances containing potential face-threatening acts. The data were analyzed through identification, classification, and interpretation according to four politeness strategies: Bald on Record, Positive Politeness, Negative Politeness, and Off-Record. The findings reveal that all four strategies appear in the film dialogues, with Positive Politeness as the dominant strategy, indicating closeness, humor, and social solidarity, particularly between the main characters, Dilan and Milea. Bald on Record is mainly used in instructional and hierarchical relationships, while Negative Politeness and Off-Record occur in more sensitive situations or when indirect meanings are intended. These results imply that Dilan 1990 represents politeness values within Indonesia’s collectivistic culture, especially in youth communication that emphasizes harmony and social cohesion.

Paaloka is a religious–cultural practice of the indigenous community of Detunggali Lewumbangga Village that functions as a medium for maintaining relationships with ancestors as well as a means of fostering social solidarity. This study aims to analyze the religious meaning of Paaloka and its relevance from the perspective of Catholic faith and within the local social context. The research employs a descriptive qualitative method, with data collected through observation and in-depth interviews with traditional leaders, church leaders, and community members. Data analysis was conducted through processes of reduction, categorization, and thematic interpretation. The findings indicate that Paaloka embodies religious values such as expressions of gratitude, petitions for blessings, and respect for ancestors, and serves to strengthen communal identity and social cohesion. From a theological perspective, Paaloka can be understood as a space for the inculturation of Catholic faith insofar as it is interpreted as an expression of prayer and lived faith in God without negating the teachings of the Church. This study underscores the importance of dialogue between faith and culture in the development of contextual pastoral practice.

This research aims to recontextualize the local wisdom embedded in the visual culture of the Muara Jambi Temple through the development of folklore-inspired batik motif designs. As a traditional Indonesian textile craft, batik serves not only functional purposes but alsp embodies profound cultural values and indigenous knowledge systems. Batik as a medium of cultural expression that invites multidimensional interpretaion within both practical and theoretical academic discourses. Its visual strength lies in the richness of colors, ornaments, and symbolic elements, which generate diverse interpretative meanings. These interpretations subsequently shape value systems that function as guiding principles in the everyday lives of Indonesian communities. The research used an experimental design method integrated with computer vision techniques to generate distinctive folklore batik motifs rooted in the cultural heritage of Muara Jambi, Sumatra. The research results are the creation of a Muara Jambi folklore batik motif that represents cultural expression, resilience, and continuity through the preservation of traditional patterns and environmentally conscious practices within the Jambi community. The transformation of motifs derived from artifacts from the Muara Jambi temple complex, serves as a primary source of inspiration for contemporary folklore batik design. The application of computer vision in the batik design process constitutes a form of sustainable digital innovation, facilitating the preservation, reinterpretation, and adaptive transformation of traditional visual heritage.

Heart disease is the leading cause of death in Indonesia and globally, necessitating an early screening system that is both accurate and clinically trustworthy. Although XGBoost demonstrates high predictive performance, its black-box nature undermines clinical trust, while low recall risks missed diagnosis an unacceptable consequence in population screening, especially in middle-income countries with limited healthcare resources. This study aims to develop a sensitive, transparent, and implementation-ready heart disease screening framework through the integration of SHAP-based Explainable AI. The CDC's Indicators of Heart Disease dataset (319,795 samples) was processed according to WHO/CDC standards, followed by class imbalance handling, hyperparameter optimization using RandomizedSearchCV, evaluation based on metrics sensitive to minority classes (AUC, recall, F1-score, AUC-PR), and threshold tuning to maximize recall. The baseline model showed a very low recall of 12.18%. After optimization and threshold tuning at 0.10, the model achieved recall >96% (96.79%) with a G-mean of 0.7477, supported by SHAP interpretation stability and the ability to capture non-linear interactions between advanced age (AgeCategory_WHO) and poor general health (GenHealth). SHAP analysis confirmed the alignment of dominant features with medical evidence, and its visualizations provide transparent explanations for healthcare professionals indicating its potential implementation as an interpretable clinical decision support system.

This study aims to: 1) describe the classical interpretation of QS. An-Nisa' [4]:9, particularly the concept of protecting descendants (khaufu 'ala al-dzurriyah); 2) explain the moral message of QS. An-Nisa' [4]:9 regarding parental responsibility through Abdullah Saeed's contextual hermeneutical framework; 3) demonstrate how a reinterpretation of QS. An-Nisa' [4]:9 can provide a new, more positive, and more balanced perspective on the childfree phenomenon in contemporary society. This research adopts a qualitative method grounded in library research. The data sources include classical and contemporary tafsir works, the writings of Abdullah Saeed, thematic literature on family studies, and academic references discussing the modern emergence of the childfree phenomenon. The analysis applies a contextual hermeneutical approach that emphasizes reading the Qur'anic verse through its historical setting, universal moral values, and relevance to contemporary social realities. This approach enables an integrated understanding between the fundamental message of the verse and present-day ethical challenges. The findings reveal that classical interpretations of QS. An-Nisa' [4]:9 focuses on the protection of orphans and the obligation to prevent descendants from falling into states of weakness. The moral message of the verse, viewed through Abdullah Saeed's framework, directs attention to the heavy moral responsibility of raising children, which requires comprehensive readiness. The reinterpretation of the verse highlights that the childfree choice does not inherently conflict with Islamic values, as this decision may arise from moral responsibility to avoid producing descendants who may be at risk of weakness, as warned in the verse. This perspective encourages society to view childfree choices more positively and aligns them with the Qur'anic objective of safeguarding the well-being and strength of future generations.

This study examines Ad-Dakhil in Tafsir Al-Azhar by Buya Hamka, focusing on Israiliyyat narrations found in the interpretation of Qur’anic narrative verses in Juz 1–10. The research is motivated by the position of Israiliyyat as a form of infiltration (ad-dakhil) in Qur’anic exegesis that may affect the objectivity of interpretation, particularly in contemporary tafsir works. This study aims to identify the distribution of Israiliyyat narrations, classify their thematic patterns, and determine the status of each narration based on the critical framework of ad-dakhil fi at-tafsir. This research employs a qualitative library-based approach. The primary source is Tafsir Al-Azhar by Buya Hamka (Gema Insani, 2017), supported by classical and contemporary tafsir literature as well as scholarly works on Israiliyyat. Data were analyzed using the theory of ad-dakhil fi at-tafsir, classifying narrations into three categories: accepted (maqbul), rejected (mardud), and suspended (tawaqquf). The findings reveal seventeen Israiliyyat narrations scattered throughout Juz 1–10, originating from the Old Testament, the New Testament, Wahb bin Munabbih, ‘Abdullah ibn Mas‘ud, and Tafsir Ibn Kathir. These narrations fall into nine major themes, including the creation and origin of humanity, the story of Prophet Adam and his descendants, Prophet Ibrahim, Prophet Ya‘qub, Prophet Musa and Bani Israil, Prophet Sulaiman, Prophet Zakariya, Prophet ‘Isa and his people, as well as accounts of previous nations. Of these seventeen narrations, eleven are classified as rejected (mardud), five as tawaqquf, and one as accepted (maqbul). These results emphasize the necessity of critical engagement with Israiliyyat narrations in tafsir literature to preserve the integrity of Qur’anic interpretation.

This study examines the relationship between Dayak cosmology and Christian spirituality through the inculturation of the Munjong tradition within Catholic Dayak Tobak communities in Dusun Batu Besi, Desa Sejotang, West Kalimantan. As a post-harvest thanksgiving ritual, Munjong embodies a symbolic framework reflecting the interconnectedness of humans, nature, ancestors, and Jebata within the Dayak worldview. The tradition functions not only as a religious expression but also as a means of preserving cultural identity and fostering social cohesion. Within a predominantly Catholic context, Munjong has undergone reinterpretation, aligning with Eucharistic spirituality as the Church’s central expression of gratitude. Using a descriptive-qualitative approach combined with symbolic interaction analysis, this study shows that the religious values embedded in Munjong, including: gratitude, petitions for protection, and veneration of ancestors as spiritual mediators, correspond with Catholic teachings on divine providence, the communion of saints, and the sacredness of creation. The local Church recognizes Munjong as a cultural practice suitable for inculturation, provided it aligns with Christian doctrine, thereby offering opportunities for contextual liturgy and catechesis. The findings suggest that Munjong can serve as a bridge between faith and local culture while simultaneously reinforcing cultural identity and deepening the spiritual life of the community. The result of this study contributes to the discourse on inculturation, contextual pastoral practice, and strategies for sustaining indigenous traditions amid social change.

This study analyzes the role of the indigenous belief system of the Dayak Tomun community as a foundation for social solidarity, a mechanism of non-formal social control, and a strategy of cultural adaptation in the context of modernization. Grounded in Émile Durkheim’s sociology of religion, particularly the concepts of mechanical solidarity and collective consciousness, this research employs a qualitative approach through a phenomenologically oriented literature review. Data were obtained from ethnographic documents, customary law manuscripts, scholarly articles, and official publications. The findings indicate that indigenous rituals, such as Babukung and Bana’i Tamu, function as means of strengthening emotional bonds and reproducing collective values through communal participation and sacred symbols. Customary law and the pamali system operate effectively as mechanisms of non-formal social control derived from supranatural authority, while simultaneously serving as strategies for ecological conservation. Indigenous beliefs also constitute the foundation of collective consciousness through the internalization of values such as mutual cooperation, respect for nature, and veneration of ancestors. Amid modernization, the Dayak Tomun community demonstrates creative adaptation through ritual reinterpretation, flexible application of pamali, and the integration of formal education with indigenous knowledge. This study affirms that the indigenous belief system of the Dayak Tomun functions as a strategic social, cultural, and ecological instrument in sustaining social cohesion, community resilience, and the continuity of collective identity in the face of contemporary social transformation.  

Law Number 11 of 2006 on the Governance of Aceh embodies the principle of lex specialis due to its territorial scope, while Law Number 4 of 2009 on Mineral and Coal Mining also contains a lex specialis character as it specifically regulates the mining sector. This situation raises a legal question regarding how the principles of lex specialis derogat legi generali, lex superior derogat legi inferiori, and lex posterior derogat legi priori should be interpreted and applied by the Government within the framework of Aceh as a Special Autonomous Region. This study aims to conduct an in-depth legal analysis using a progressive law approach to examine whether the principles of lex posterior or lex superior may override the principle of lex specialis as applied in Aceh’s special autonomy regime. The research employs normative legal methods with qualitative analysis. The findings indicate that the principle of lex specialis derogat legi generali as stipulated in the Law on the Governance of Aceh must take precedence due to its specific territorial applicability and special autonomous status. In resolving such normative conflicts, a clear legal framework is required, accompanied by the renewal of legal theories and principles to ensure legal certainty, prevent regulatory overlap, and promote harmony among statutory regulations.

Cultural traditions play a vital role in sustainable tourism by shaping social values, collective identity, and long-term cultural continuity. Caos Dahar, a Javanese practice involving communal food preparation and sharing, serves as an expression of gratitude, spirituality, and social cohesion. Despite its cultural significance, it has been rarely examined from a management perspective, particularly in relation to its integration into sustainable tourism systems. This study analyzes Caos Dahar as a form of cultural tradition management and explores its contribution to sustainable tourism. The research highlights the lack of management-oriented studies combining cultural traditions with sustainability frameworks. A qualitative descriptive approach was adopted, using secondary qualitative data from documented practices and relevant academic literature. Data were analyzed using thematic categorization and interpreted through a multi-theoretical framework, including motivation theory (ERG), social network theory, and cultural philosophy. The findings reveal that Caos Dahar functions as a managed cultural practice, involving implicit management processes such as planning, coordination, and role distribution. The tradition fulfills existential, relational, and growth-oriented needs, sustains social networks, and exhibits adaptability across various cultural dimensions. These characteristics enable Caos Dahar to contribute to the social, economic, and cultural aspects of sustainability within tourism. The study concludes that cultural traditions can be viewed as intangible strategic resources when properly managed. This research expands management and tourism studies by offering a management-oriented interpretation of cultural traditions and moving beyond outcome-based sustainability perspectives toward process-oriented cultural tradition management.

A traffic accident is a social risk event that causes serious losses, either in the form of injury, loss of property, or death of a family member. The State provides protection through the Road Traffic Accident Fund as stipulated in Law Number 34 of 1964 and Government Regulation Number 18 of 1965. However, in practice, the regulation of the status of victims and the coverage of the heirs of the beneficiaries still raises juridical and social problems because they do not fully reflect substantive justice. This study aims to analyze the concept of victims and heirs in the applicable Road Traffic Accident Fund regulations, as well as formulate a more equitable reconstruction of the regulation. This research is normative legal research with a legislative, conceptual, and comparative approach. Analysis is carried out on positive legal norms and social realities that develop in society. The results of the study show that the definition of victim and the limitation of the coverage of heirs in the current positive law are narrow and administrative, so they are less responsive to the complexity of social relations and the economic dependence of the families of traffic accident victims. The mismatch between normative boundaries and social realities has implications for the non-achievement of the goals of social protection and substantive justice. Therefore, this study offers a reconstruction of the interpretation of the concept of victims and an expansion of the coverage of heirs that is more responsive, inclusive, and oriented towards social protection.

The role of accounting in supporting the smooth execution of management tasks is very prominent, particularly in the planning and control functions. Accounting is able to provide financial information that is presented in the form of financial statements. Financial statements are considered fairly presented when they are prepared in accordance with the provisions of PSAK; the characteristics of such financial statements must be understandable, relevant, reliable, and comparable. In the preparation of financial statements, there are rules for recording transactions, which are known as the double-entry bookkeeping system. This system is commonly and widely used in the preparation of financial statements. However, financial statements in restaurant businesses in the city of Surabaya are prepared using a single-entry bookkeeping system. Theoretically, when financial statements are prepared using a single-entry system and the existing records do not show a complete summary of transactions, many specific difficulties will be encountered in preparing accurate financial statements. In addition, there is no direct way to determine whether the balances are correct, thus posing the risk of bias, inaccuracy, and misinterpretation, resulting in financial statements that do not comply with financial accounting standards. This condition motivated the author to conduct research on restaurant businesses in the city of Surabaya. In this study, the researcher restated the financial statements of restaurant businesses in Surabaya for the years 2023, 2024, and 2025 using the double-entry system, and presented them in accordance with the provisions of PSAK No. 1 concerning the Presentation of Financial Statements. 

A moral crisis occurs when a person loses the attitude, character, and behavior that are in accordance with goodness. Moral and ethical crises often occur among the younger generation in Indonesia due to various factors, such as the impact of globalization, the influence of social media, the lack of parental involvement, and the lack of character education in schools. This study aims to explore the relevance of character education values in M. Quraish Shihab's Tafsir Al-Mishbah to the problems faced by students in the contemporary era. The crisis of morality, bullying, and the threat of radicalism are the background to the urgency of internalizing contextual Qur'anic values. This research is qualitative in nature, using library research, a thematic approach, and content analysis. The results show that the concept of character education in Tafsir Al-Mishbah is rooted in the relationship between the meaning of Rabb and tarbiyah, which aims to shape Insan Kamil through intellectual and spiritual balance. Analysis of Q.S. Luqman: 12-13, Q.S. Al-Hujurat: 11-13, and Q.S. Al-Mujadilah: 11 reveals fundamental values such as monotheism, gratitude, tolerance, and manners in seeking knowledge. The relevance of the findings shows that Quraish Shihab's moderate (wasathiyah) thinking is very effective in protecting students from extreme ideas, building digital literacy ethics through the principle of tabayyun, and eliminating the culture of violence in schools through a humanistic approach. This study concludes that Tafsir Al-Mishbah offers a functional methodological framework for strengthening the character of 21st-century students.

Background: Accurate detection of renal cysts on CT urography requires high diagnostic precision, while manual interpretation by radiologists is susceptible to inter-observer variability and potential delays in clinical decision-making. These challenges underscore the need for a reliable automated detection system to support radiological assessment. Objective: This study aims to develop and evaluate the performance of the Neo-ZasAI application based on the YOLOv8 algorithm for the automatic identification of renal cysts. Methods: Employing a Research and Development design using the ADDIE model, the study encompassed needs analysis, model design, software development, system implementation using 200 CT urography images, and diagnostic performance evaluation. Classification results generated by Neo-ZasAI were compared with radiologist readings through confusion matrix analysis and ROC–AUC assessment. Results: The findings indicate that Neo-ZasAI achieved an accuracy of 97,5%, sensitivity of 96%, specificity of 99%, positive predictive value of 98,9%, and negative predictive value of 96,1%. The ROC analysis yielded an AUC of 0.988 (p < 0.001), demonstrating excellent discriminative capability and high concordance with radiologist interpretations as the diagnostic gold standard. Conclusion: These results suggest that Neo-ZasAI is capable of performing rapid, consistent, and accurate renal cyst detection and is thus feasible for implementation as a clinical decision support system in radiology, with potential integration into PACS workflows and further development to enhance model generalizability.

Infrastructure expansion has been increasingly recognized as a transformative force shaping the social, economic, and cultural dynamics of coastal communities. This study investigates the effects of major infrastructure development specifically ports and toll roads on social mobility and religious practices within the traditional fishing communities of Bengkalis Island. Using a qualitative design, data were collected through field observations, in-depth interviews with fisherfolk, local leaders, and religious figures, as well as reviews of regional development policies. The findings reveal that new infrastructure has introduced shifts in livelihood patterns, encouraging economic diversification beyond traditional fishing activities. These shifts contribute to both upward and horizontal mobility, altering long-standing social hierarchies within the community. Moreover, the changing economic landscape influences religious life: traditional maritime rituals experience reduced centrality, while formalized religious organizations gain greater authority and participation. Infrastructure development also increases exposure to external cultural influences, accelerating negotiations of religious identity and modern interpretations of faith. Overall, this study argues that infrastructure projects function not only as physical catalysts of development but also as sociocultural drivers that reshape belief systems, communal relations, and the lived realities of traditional fishing populations. The research highlights the necessity of adopting development strategies sensitive to local contexts and cultural continuity.