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Raihan Muzaki; Deri Putra Liwando; Nana Apriana; Raisya Ratutiantri Pakusudewa

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes a comparative analysis of public financial systems in the ancient world, medieval Europe, and early Islam from a social justice perspective. The purpose of this study is to analyze the public financial systems of the ancient world, medieval Europe, and early Islam from a social justice perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results of this study indicate that the ancient world had an administratively efficient financial system but was highly centered on the power of the ruler, resulting in high social inequality. In medieval Europe, the financial system was influenced by feudalism and religious values, but was fragmented and dependent on the elite, resulting in an unequal distribution of wealth. Meanwhile, early Islam presented a more structured financial system through the Baitul Mal (Financial Treasury) and instruments such as zakat, kharaj, and jizyah, oriented towards social justice and wealth redistribution. However, all three systems have their respective weaknesses, especially in aspects of implementation, accountability, and equity. This study concludes that social justice in the public financial system requires the integration of institutional efficiency, ethical values, and strong redistribution mechanisms.

Muhamad Rizki Firdaus; Grand Ace Jordan; Anggi Sri Haryati Simarmata

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The implementation of civil justice in Indonesia is fundamentally guided by the principles of simplicity, speed, and low cost. However, in practice, the regulation concerning the time limits for summons and the determination of trial schedules remains inadequate, leading to legal uncertainty. This study aims to analyze the legal certainty of time limits in summons and trial scheduling within civil procedural law, as well as to examine its implications for the effectiveness of case resolution. This research employs a normative legal method with statutory and conceptual approaches, supported by a descriptive-analytical design. The findings indicate that existing regulations, particularly those derived from the Herzien Inlandsch Reglement (HIR) and Rechtsreglement voor de Buitengewesten (RBg), only provide minimum standards for summons but do not comprehensively regulate the timeframe for determining the first hearing or intervals between subsequent hearings. As a result, there is broad discretion in judicial practice, which leads to inconsistencies among courts, repeated trial delays, increased litigation costs, and reduced access to justice. Although recent reforms through electronic court systems have improved the mechanism of summons delivery, they have not sufficiently addressed the issue of time management in trial proceedings. This study concludes that the absence of clear and comprehensive regulations on trial timeframes weakens legal certainty and hinders the realization of efficient judicial processes. Therefore, strengthening normative regulations on trial scheduling is essential to support a more effective, predictable, and equitable civil justice system.

Gloria Carvallo; Soni Esrayanus Benu

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Human Trafficking (TPPO) has undergone a significant transformation in its modus operandi alongside the massive use of information technology, giving rise to the phenomenon of cyber-recruitment within the online scam industry. This study aims to analyze the juridical construction of the criminal elements in the cyber-recruitment modus operandi based on Law Number 21 of 2007, and to evaluate the potential disharmony of norms between the TPPO regulation and the Electronic Information and Transactions Law (UU ITE) regarding the regulation of digital evidence. The research method employed is normative legal research with a statutory approach and a conceptual approach. The results indicate that, dogmatically, the elements of TPPO—comprising the process of virtual recruitment, the means of fraudulent job promises, and the purpose of digital forced labor exploitation—under Law No. 21 of 2007 remain relevant for prosecuting cyber-recruitment perpetrators, although it demands a broader legal interpretation of cyberspace realities. However, legal certainty issues were found due to the lack of synchronicity in the regulation of digital evidence, where differences in procedures and qualifications exist between electronic evidence in the TPPO Law and the evidentiary standards in the UU ITE, which are volatile in nature. The implications of this research conclude the need for regulatory synchronization through the establishment of technical guidelines for handling TPPO-specific electronic evidence to provide a solid legal foundation for law enforcement agencies. This step is crucial to overcome cross-border jurisdictional obstacles and to ensure substantive justice and comprehensive protection of victims' rights in the digital era.

Faidhul Rasyid; Reza Fitri Ananda

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2026 Lembaga Pengembangan Kinerja Dosen

Protection of rape victims’ rights within the Indonesian criminal justice system continues to face significant challenges, particularly regarding the role of advocates, who have traditionally focused more on assisting suspects or defendants. This study aims to analyze and describe the role of advocates in protecting the rights of rape victims, including the rights to legal assistance, restitution, and physical as well as psychological recovery. The research employs a normative juridical approach through the analysis of statutory regulations and relevant legal literature. The findings reveal that the role of advocates in assisting rape victims remains limited due to the absence of explicit provisions in the Indonesian Criminal Procedure Code (KUHAP) granting advocates full authority to represent victims throughout all stages of criminal proceedings. Consequently, victims frequently encounter obstacles in accessing justice and obtaining adequate legal protection. This condition demonstrates the need for legal reform to strengthen the position and authority of advocates in representing victims within the criminal justice process. Strengthening the role of advocates is expected to improve legal protection, ensure the fulfillment of victims’ rights, and support the recovery process for rape victims in Indonesia.

Asty Amanda; Eli Agustami; Nurhudawi Nurhudawi

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Harjosari II Village regarding Islamic financial inclusion and its contribution to expanding access to business capital financing. Although the national financial inclusion index continues to increase, the implementation of Islamic financial inclusion still faces challenges at the grassroots level. This research used a descriptive qualitative method with data collection techniques consisting of observation, documentation, and in-depth interviews with MSME owners in Harjosari II Village and staff from KSPPS & BMT Syariah Sejahtera (SS) Medan. The findings show that MSME owners’ understanding of Islamic financial inclusion is influenced by religiosity and the perception of justice through the profit-sharing system. Islamic financial inclusion is implemented through a kinship approach and simplified administrative procedures for the informal sector. However, the main obstacles to expanding financing access include limited Islamic financial literacy, restricted financing ceilings, and entrepreneurs’ lack of confidence in formal banking procedures. Islamic financing contributes to increasing production capacity and providing spiritual peace of mind by offering capital alternatives free from usury (riba). This study recommends strengthening direct technical socialization and implementing more flexible financing ceiling policies to support MSME growth in suburban areas.

Mispan Mispan; Hapyvania Tenda

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

Divorce has become an increasingly common reality in Christian family life and poses serious challenges for the church in carrying out pastoral family ministry. Theologically, divorce stands in tension with Christian ethics, which views marriage as a sacred and covenantal institution established by God. This article aims to analyze Christian ethics regarding divorce from a biblical theological perspective and to examine its implications for family ministry within the context of Ketapang, West Kalimantan. This study employs a qualitative research method with a theological-normative and contextual approach through a literature review of biblical texts, theological books, and scholarly journals. The findings indicate that Scripture affirms marriage as God’s ideal will, while divorce is understood as a consequence of human sinfulness and relational brokenness. In the context of Ketapang, social, economic, and cultural factors contribute significantly to the vulnerability of families to divorce. Therefore, the church is called to develop a contextual family ministry that not only upholds Christian ethical norms but also embodies love, justice, forgiveness, and restoration for broken families. This article emphasizes that Christian ethics concerning divorce must be practiced pastorally and transformatively within the life of the local church.

Ahmad Muhamad Mustain Nasoha; Citra Nurhasanah; Faiza Chaya Syadifa; Anisa Nur Anjarwati

Jurnal Pendidikan Pancasila dan Kewarganegaraan 2026 Asosiasi Periset Bahasa Sastra Indonesia

Digital transformation has brought significant changes to human life, including in the realms of law and the protection of human rights. The rapid development of information technology has introduced new challenges in the form of human rights violations in the digital space, such as privacy breaches, the spread of misinformation, hate speech, and the increasing prevalence of cybercrime. This phenomenon indicates that the digital sphere not only offers benefits but also poses serious risks to the protection of individual rights. This study aims to analyze the reconstruction of legal awareness in addressing these challenges through a human rights approach and the Islamic Sociological Jurisprudence Theory. The research employs a normative legal method with conceptual and sociological approaches, emphasizing the analysis of literature and applicable legal norms. The findings reveal that conventional legal approaches have not been fully capable of addressing the complexity of evolving digital issues. Therefore, an integration of human rights principles and a contextual Islamic legal approach through Islamic Sociological Jurisprudence is required. This approach highlights the importance of maqāṣid al-sharī‘ah, substantive justice, and legal awareness that is adaptive to social change. Thus, the reconstruction of legal awareness becomes a key element in establishing effective, just, and sustainable human rights protection in the digital era.

Agnia Nagita Selvira; Al Nur Andari; Firda Rahma Solihah; Syifa Putri Gunawan; Supriyono Supriyono

Jurnal Pendidikan Pancasila dan Kewarganegaraan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to identify and analyze the application of Pancasila values in the development of Indonesian tourism as a foundation for ethics and character. The method used is library research, reviewing various relevant written sources, including books, journals, articles, and other academic publications. The findings indicate that globalization exerts both positive and negative influences on Indonesian tourism, while simultaneously opening opportunities for the advancement of more ethical and responsible tourism practices. The integration of Pancasila values within the tourism sector such as mutual cooperation, environmental stewardship, social justice, and respect for cultural diversity can foster sustainable tourism development that balances economic growth with moral responsibility. Furthermore, these values contribute to strengthening national identity, preserving local wisdom, and enhancing community participation in tourism activities. The study also highlights that tourism grounded in Pancasila principles can improve social welfare by empowering local communities and promoting inclusive development. In conclusion, the application of Pancasila principles in tourism development is essential for maintaining a balance between economic progress and socio-cultural preservation, while reinforcing national character and resilience in the face of globalization and rapid global change.

Arditya Prayogi; Nurifah Mumtazah; Salwa Salwa; Chomsah Rachmawati; Zahra Khoirunnisa +2 more

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

The development of digital technology has positioned video games beyond mere entertainment to become a cultural medium with the potential to influence players' social and political perspectives. In this context, video games are seen as relevant as a medium for political socialization because they present interactive narratives, moral choices, and social simulations that allow players to directly experience dilemmas of power, justice, responsibility, and state-citizen relations. This article aims to analyze the potential of video games as a medium for political socialization, examine narrative elements that influence the formation of political awareness, and examine the possibility of integrating the Indonesian socio-cultural context into game narratives. This research uses a qualitative approach with a literature review design through a search of various literature sources. The results indicate that video games can serve as a medium for informal political socialization through participatory experiences, moral reflection, and the immersive internalization of political values. This potential will be further enhanced by incorporating local Indonesian contexts, such as mutual cooperation (gotong royong), diversity, and social justice. This study confirms that video games are worthy of being positioned as an educational-cultural medium that can expand political education models in the digital era.  

Rifdatul Riskiyanti; Syarifuddin Syarifuddin; Moh. Ali Hofi

Jurnal Ilmu Hukum Sosial dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

The principle of the presumption of innocence is a fundamental principle in criminal law that aims to protect the rights of suspects from the beginning of the legal process. This principle is enshrined in the 1945 Constitution and regulated in Article 8 of Law Number 8 of 1981 concerning the Criminal Procedure Code (KUHAP), which states that a person cannot be considered guilty unless a court decision with permanent legal force declares them guilty. The application of this principle at every stage of examination (investigation, prosecution, and trial) is crucial to ensuring the protection of the rights of perpetrators (suspects or defendants) and preventing the abuse of power that may harm individuals who have not been proven guilty. This research focuses on examining the consequences of violations of this principle in investigations and the protection of suspects’ rights within the criminal justice system, along with efforts to prevent such violations. The method used is a literature review with a juridical-normative approach. The findings indicate frequent neglect of the presumption of innocence, leading to human rights violations. To prevent this, stricter supervision by external monitoring bodies, such as the National Commission on Human Rights, is necessary to safeguard the rights of suspects.

Eva Agustina

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study focuses on the elements of gharar (uncertainty), tadlis (fraud), and breach of contract in examining multiple transactions of a single land object from the standpoint of Islamic economic law. The rising frequency of disagreements over land purchases and sales brought on by the same seller engaging in overlapping transactions, unclear ownership status, and a lack of transparency has prompted this research. This study aims to investigate the effects of these activities on Indonesian positive law and Islamic economic law. This case study employed an empirical legal approach and was carried out in Grogol Village, Tulangan District, Sidoarjo Regency. Data was gathered through observation, interviews, and documentation by the buyer, seller, and local authorities. The findings indicate that due to unclear land boundaries and ownership status, the transaction contained significant elements of gharar and tadlis because the seller concealed important information about the previous transaction. Furthermore, the seller's failure to fulfill obligations stipulated in the contract constitutes a breach of contract under positive law. This study demonstrates that these practices not only violate legal regulations but also contradict the principles of Islamic economic law such as justice, transparency, and good faith. According to this study, legal awareness, administrative accuracy, and institutional oversight are vital to prevent such issues in the future.

Febby Widiaryani

Jurnal Hukum dan Sosial Politik 2026 International Forum of Researchers and Lecturers

The Juvenile Criminal Justice System (SPPA) in Indonesia is a manifestation of special protection for children in conflict with the law, prioritizing the principles of restorative justice and diversion. This study aims to analyze the implementation of the SPPA based on Law Number 11 of 2012 concerning the Juvenile Criminal Justice System and to identify the legal challenges that arise in its practice. The research method used is normative legal with a legislative and conceptual approach. The results of the study show that although the regulations mandate diversion efforts as a top priority in resolving juvenile cases, there are still obstacles in its implementation, both in terms of the readiness of law enforcement officials, limited supporting facilities, and the perception of the community, which still tends to expect a retributive (punitive) approach. In addition, the protection of children's rights during the judicial process is often not optimally fulfilled. This analysis concludes that strengthening inter-agency coordination and increasing law enforcement officials' understanding of restorative justice are key to the effectiveness of this system. Further regulatory harmonization and strengthening the role of the Correctional Center in overseeing the diversion process are needed to ensure that the best interests of the child remain the top priority at every stage of the judicial process

Alfons Seran; Ronaldus Jonas Gea; Hildegardis Dwinag Angelita Lahagu; Maria Degli Angeli Fau; Imelda Iyun Kristina Nazara +1 more

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study examines the meaning of eschatology in the teachings of the Catholic Church as a source of hope and comfort for the faithful. The eschatological meaning of comfort and hope is rooted in the belief that human life is not completed in limitations, suffering, and death at this time, but leads to the fulfillment of God's promise of life with Him. This research uses a qualitative method through literature study by analyzing church documents, theological thoughts and execes from books and articles to compile and present the topic of this research. The results show that the principle of eschatology is rooted in belief in the resurrection of Jesus Christ, and that it affirms the promise of eternal life and provides comfort and hope over suffering and death. The teachings of death, judgment, and eternal life are the basis of hope as well as comfort for the people in facing the various crises of life. In addition, eschatology is also relevant in today's life because it encourages people to live in love, justice, and moral responsibility as a manifestation of faith.  

Aura Kalisha; Maidir Riwanto; Dony Giatman; Parningotan Malau

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

The abuse of authority by public officials within Indonesia’s governmental administration has become an increasingly urgent issue to address. Such misconduct undermines the fundamental principles of good governance  including transparency, accountability, and justice which are essential for ensuring efficient and effective government operations. This study aims to conduct an in-depth analysis of the forms of abuse of authority by public officials, the factors influencing such behavior, and its impact on the effectiveness of governance and public trust. The research employs a normative approach with a prescriptive legal method, analyzing legislation related to the abuse of authority as well as a case-based approach to explore the implementation of authority by public officials in governmental practice.The findings indicate that abuse of authority may occur in various forms, such as exceeding the limits of granted power, conflating different authorities, or acting arbitrarily for personal or group interests  all of which contradict the principle of legality governing governmental actions. Moreover, such practices negatively affect the quality of public services and tarnish the image of governmental institutions. The study also finds that although Law No. 30 of 2014 on Government Administration provides a clear legal framework, its implementation remains hindered by weak internal and external oversight systems. Therefore, this research recommends strengthening more effective supervision mechanisms, enhancing transparency in administrative decision-making processes, and involving the public in monitoring efforts to ensure that public officials exercise their authority in accordance with established objectives in pursuit of a clean and just government.

Mardian Idris Harahap; Alwi Murad Sofi Hasibuan; Febriani br Ginting; Alya Qais Tsabitah; Mora Nanda Tambak +5 more

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

This article examines the relationship between Islamic politics and democracy in contemporary Indonesia. As the country with the largest Muslim population in the world, Indonesia presents a distinctive dynamic in the interaction between Islamic values and modern democratic systems. This study aims to analyze how Islamic political actors, including political parties and religious organizations, interact with and adapt to democratic practices in the post-Reform era. The research employs a qualitative method through a literature review of Indonesian academic journals published within the last five years. The findings indicate that Islamic politics in Indonesia is plural and dynamic, showing an adaptive tendency toward democratic principles. Islamic values such as deliberation (shura), justice, and equality are considered compatible with democratic ideals. However, Islamic politics also faces contemporary challenges, including the politicization of religion, identity politics, and social polarization. The article concludes that the relationship between Islamic politics and democracy in Indonesia is dynamic and largely adaptive within the framework of the Pancasila state.

Denada Chalimy Pramesti; Abd. Wachid Habibullah

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

This research analyzes the application of the equality before the law principle in handling narcotics cases by the Legal Aid Institute (LBH) Legundi Surabaya. The principle of equality before the law is a fundamental principle guaranteed in Article 27 paragraph (1) of the 1945 Constitution, yet its implementation in narcotics law enforcement still faces various challenges. This study employs a normative juridical method with a qualitative approach to examine LBH Legundi's strategies in ensuring clients fully obtain their constitutional rights. The findings reveal that although LBH Legundi has implemented various strategies such as detailed examination of arrest procedures, optimization of legal instruments, and efforts for detention suspension, the application of the equality before the law principle remains hindered by several factors. The main challenges include strong social stigma against narcotics offenders, limited resources of legal aid institutions, disparities in judicial decisions, structural barriers in accessing justice, weak supervision systems, minimal systemic support from the state, and a law enforcement mindset that remains punitive rather than rehabilitative. This condition creates a significant gap between suspects from economically disadvantaged backgrounds and those from affluent backgrounds, which contradicts the spirit of substantive justice. The study concludes that realizing the principle of equality before the law requires comprehensive reform touching structural, cultural, and systemic aspects of Indonesia's criminal justice system.  

Nur Aziz; Daryuti Daryuti; Marwan Marwan; Muhammad Fikri Jauhari; Aguk Nugroho +1 more

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

In this study, advocates are guaranteed legal protection to implement the right to defence in criminal cases.   to learn how criminal advocates are protected if they enforce the law.   The privilege of immunity shields advocates from civil or criminal litigation for good faith work inside and outside the court.   This study uses normative juridical research, which examines current laws and regulations.   Analysis of relevant legislation is needed for this research.   According to the study, Article 16 of Law Number 18 of 2003 concerning Advocates does not adequately describe advocates' immunity rights.   Lack of clear explanations of protection types, rights constraints, and good faith between advocates and other parties may lead to power abuses.   More extensive norms that are in keeping with other articles of the law are needed to apply advocates' immunity rights proportionately, guaranteeing freedom in performing their profession while maintaining society's and justice's legal interests.

Anugraheni Wardah Ulinnuha; Can Gita Yuliana; Kingkin Setyaningsih; Destri Tsurayya Istiqamah

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

Infrastructure development as a National Strategic Project (NSP), such as the Yogyakarta-Bawen Toll Road, aims to improve public welfare but often faces a crucial issue in the land acquisition process, namely the determination of compensation. This research examines the application of substantive justice, which focuses not only on procedural compliance (procedural justice) but also on the fairness and adequacy of the final outcome for the entitled parties. Using a juridical-empirical approach, this article analyzes two main problems: first, how substantive justice is realized in the deliberation stage of determining compensation and what factors cause disagreement from residents. Second, how the overall stages of land acquisition affect the achievement of substantive justice and the obstacles encountered. The analysis shows that although the land acquisition stages have procedurally followed Law No. 2 of 2012, the achievement of substantive justice is still hindered. Factors such as the appraisal of compensation which is deemed not to cover non-physical losses, lack of transparency, and an imbalanced bargaining position in deliberations are the main causes of disagreement. Obstacles in the planning, socialization, and payment stages also impede the realization of a complete sense of justice for the affected communities. This study is expected to contribute to the development of land acquisition policies that prioritize fairness, transparency, and the protection of the rights of affected communities.

Selvia Dinda Rahmyanti; Purwanto Purwanto; Poppilea Erwinta

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

This study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findings reveal that MSMEs feel burdened because the rate does not take into account their economic capacity, coupled with a lack of understanding of the input and output tax credit mechanisms. Administrative complexity and minimal education from tax authorities contribute to low compliance rates. This study recommends the implementation of a more flexible tiered VAT rate, strengthening tax education, providing technical assistance, and simplifying reporting for MSMEs to improve compliance and create more equitable tax justice.  

Gusti Ramadhani; Yasmirah Mandasari Saragih; Tuti Widyaningrum; Heru NurTjahyo

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

Corruption cases in Indonesia often involve the recovery of state assets, including properties encumbered by mortgages (hak tanggungan). This research conducts a normative legal analysis on how current law treats such pledged assets when they become objects of state confiscation in corruption crimes. We examine Indonesian legislation (especially the Tipikor Act, TPPU Act, and Mortgage Act), judicial practice, and principles of justice and legal certainty. The Bank Perumda BPR Purworejo case is used as an illustrative case study: here fictitious loans and misused collateral led to state losses of hundreds of millions of rupiah, and investigators seized assets (including four mortgaged properties) as evidence. The analysis finds that existing rules inadequately protect good-faith creditors: courts have noted that a corruption verdict does not automatically erase a prior mortgage lien, and that a certified mortgage confers a preferential right equal to a judgment. In practice, however, law enforcement often seizes all assets of the convict without first verifying third-party rights, creating legal uncertainty and perceived injustice. We argue that fair outcomes require stricter safeguards for creditors (e.g. mandatory review of collateral status before seizure) and consideration of equitable principles. In conclusion, we recommend legal reforms or guidelines to balance the state’s recovery goals with protection of bona fide mortgagees, so as to uphold substantive justice while maintaining legal certainty.