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Hanifatur Rizqi; Eko Adi Sumitro

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

This study aims to determine the application of picture media and bingo games in English learning at elementary schools and to improve students’ confidence in learning English. The research was conducted in the sixth grade of Aengbaja Kenek Elementary School in the 2025/2026 academic year with 7 students as the research subjects. The research method used was classroom action research with data collection techniques through observation, interviews, and literature study.The results showed that the use of picture media and bingo games was able to increase students’ motivation, enthusiasm, and ability in learning English. Students became more active in learning new vocabulary, understanding grammar, practicing pronunciation, and improving their speaking and reading skills. In addition, the learning process became more enjoyable, interactive, and less monotonous, so students were more confident in using English. Picture media helped students understand the material visually, while bingo games created an interesting learning atmosphere through learning-by-playing activities. Therefore, the application of picture media and bingo games are effective as a medium for teaching English in elementary schools to improve students’ language skills and learning motivation.

Desi Ayuherma Anugrah; I Dewa Gede Herman Yudiawan

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study analyzes normative conflicts in the evolution of local government regulations from Law No. 22 of 1999 to Law No. 23 of 2014, along with the changes following the Job Creation Law. The research background is grounded in the phenomenon of policy pendulum swings, which indicate a shift from radical decentralization toward structured centralization, as well as the disruptions caused by the omnibus law approach. The research aims to identify and classify vertical and horizontal normative conflicts and formulate recommendations for regulatory harmonization. The method used is normative legal research with a legislative and conceptual approach, employing Hans Kelsen’s theory of antinomy as an analytical tool. The research findings identified two main forms of normative conflict: first, a vertical conflict between Law No. 22/1999, which advocates for the broadest possible autonomy, and Law No. 23/2014, which strengthens central control through the concepts of absolute affairs and NSPK, creating a paradox of centralization within decentralization. Second, a horizontal conflict following the Job Creation Law, which centralizes regional licensing authority through the OSS system and revives Article 251 regarding the annulment of regional regulations that have been declared unconstitutional by the Constitutional Court. The implications of this research recommend revising problematic articles and strengthening the role of regions within a just decentralization system.

Shinta Chintya Fella; Syaifulah Yophi Ardiyanto; Tengku Arif Hidayat

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The legal arrangement of cannabis in Indonesia is based on Article 28H paragraph (1) of the 1945 Constitution of the Republic of Indonesia which guarantees the right to health services, elaborated through Law Number 35 of 2009 concerning Narcotics and Law Number 17 of 2023 concerning Health. Cannabis is classified as a Group I narcotic prohibited for health services under Article 8 paragraph (1) of Law Number 35 of 2009, while Article 139 of Law Number 17 of 2023 requires that the use of medicines containing narcotics may only be carried out based on a prescription from medical personnel. At the same time, Canada through the Cannabis Act (S.C. 2018, c. 16) and Uruguay through Ley No. 19.172 (2013) apply fundamentally different legal arrangements for cannabis. This research uses normative legal research methods with a comparative law approach, applying the criminal policy framework of Marc Ancel and the law enforcement theory of Joseph Goldstein. The results show: (1) cannabis arrangement in Indonesia is prohibitive through Article 8 paragraph (1) of Law Number 35 of 2009, while Article 6 paragraph (3) opens a mechanism for reclassification through Ministerial Regulation; (2) Canada through the Cannabis Act applies a regulated market model with a CAD 11.4 billion legal industry and a 70% reduction in arrests, while Uruguay through Ley No. 19.172 applies a state monopoly with an 85% reduction in arrests without an increase in problematic use; (3) fundamental differences in legal systems, political systems, socio-cultural backgrounds, religion, and narcotics policy philosophy mean that the Canadian and Uruguayan models are not relevant to be directly applied in the Indonesian criminal law system.

Novia Angelita Margaretha Silitonga; Naya Syaqila Aqla

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the implementation of information technology in improving the quality of public services. The research method used is library research by collecting and analyzing various scientific sources, such as journals, books, research articles, and government documents related to information technology and public services. The results show that the implementation of information technology through online service systems, official websites, and administrative information systems is able to improve the effectiveness, efficiency, transparency, and accessibility of public services. Information technology also helps accelerate administrative processes, reduce data management errors, increase employee productivity, and strengthen communication between the government and the community. In addition, the implementation of information technology supports the realization of e-government and good governance through increased accountability and information transparency. However, the implementation of information technology still faces several challenges, such as limited human resources, inadequate technological infrastructure, unstable internet connections, and the low ability of some communities to use digital services. Therefore, it is necessary to improve employee competencies, develop technological infrastructure, and conduct public socialization to optimize the implementation of information technology in public services. Overall, information technology has proven to be a strategic solution in creating modern, effective, efficient, transparent, and community-oriented public services.

Andi Milhan

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

The escalation of negative sentiment in the digital space towards Rohingya refugees in Indonesia throughout 2023-2026 has reflected a shift in public perspectives, from humanitarian principles to restictive rejection. This study aims to analyze how digital discourse on TikTok dan Instagram platforms frames the Rohingyan refugee issue as a national security threat through the lens of Barry Buzan`s Securitization Theory and Ruth Wodak`s Critical Discourse Analysis (AWK). This study uses qualitative methods with note-taking techniques and filtering hastag-based viral data related to refugee rejection. The results show that the securitization process was successfully driven by three main typologies of netizen narratives: domestic socio-economic jealousy, delegetimization of Internasional authorities (UNHCR) by referring to popular legal discourse on the 1945 Constitution, and demands for an active role for the military (TNI AL) and Polair at maritime borders. The accumulation of speech acts that have gone viral on social media is evidence of the creation of strong horizontal pressure, thus urging the Indonesian goverment to review its policies towards a more restrictive direction (viral-based policy) to prioritize national soverignity and security over global humanitarian commitments.

Laurensius Ryan Prasetia Tungary S

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This research analyzes the interconnection between energy geopolitics and global security through the case study of Venezuela, the country with the world's largest proven oil reserves. The background highlights that energy has become a strategic commodity driving geopolitical tensions in the international system. The objective is to answer three fundamental questions: why energy is critically needed, how the distribution of the world's oil reserves creates strategic inequality, and how the Venezuela case illustrates resource grabbing mechanisms. The method used is qualitative with a single case study approach, employing neorealism and dependency theory as analytical frameworks, with data sourced from official reports of international organizations (OPEC, IEA, IMF, EIA), news media, and academic literature. The findings reveal that the United States' escalating pressure on Venezuela from economic sanctions, maritime blockades, to military threats reflects a systematic pattern of resource imperialism disguised as counter-narcotics efforts. The impact on Venezuela includes GDP contraction of 4 percent, hyperinflation exceeding 530 percent, and 8 million people displaced. The implications underscore that the current global energy order remains dominated by zero-sum logic, requiring reform of international energy governance to be more just and sustainable.

Sabrina Salsabila; Suci Rahmawati; Khikmawanto Khikmawanto

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This study is intended to examine the pivotal function of youth-based organizations as a communication link between society and local governments, along with assessing how the delivery of these aspirations influences the quality of both the policy formulation process and its results at the regional level. A qualitative approach with descriptive analysis was applied in this research, where data were gathered through literature studies, document review, and direct observation of relevant social occurrences. The results highlight that youth institutions play a crucial part in gathering, sorting, and communicating various public demands, necessities, and expectations to the authorities in charge. Their active engagement contributes significantly to positive outcomes, such as enhancing the precision, suitability, and responsiveness of the policies drafted, while ensuring these regulations correspond with real conditions and community requirements. Moreover, involving youth groups reinforces policy validity and fosters greater transparency and accountability within local government administration. This research concludes that maximizing the function of youth organizations is a necessity to realize good governance and public policies that prioritize the common good and public interest.  

Keisha Thalia Ardianto; Nur Isdah Idris

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This study examines the phenomenon of fatherlessness in Indonesia and its relevance to Human security. Rather than limiting the concept to the physical absence of a father, this research highlights functional fatherlessnes s, where the father is present but does not perform his roles in caregiving, emotional support, and economic responsibility. Using a qualitative approach through literature review and conceptual analysis, this study explores how disruptions in family roles can generate broader social vulnerabilities. The findings indicate that fatherlessness is closely linked to various dimensions of human security, particularly personal, economic, and community security. The absence or dysfunction of paternal roles weakens the family as the primary unit of protection, potentially affecting individual well-being, social stability, and the overall quality of human resources. Furthermore, this study finds that existing state responses tend to be reactive and have not fully addressed the issue of functional fatherlessness as a structural social concern. Therefore, this research argues that fatherlessness should be understood not merely as a private family issue, but as a non-traditional security challenge that requires comprehensive policy attention to strengthen human security in Indonesia.

Dea Amanda

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

Climate change is a global issue that not only impacts the environment but also threatens a country's food security. Indonesia, as a country that relies heavily on the agriculture, fisheries, and livestock sectors, faces high vulnerability to climate change. This study aims to analyze the impact of climate change on the agriculture, livestock, and fisheries sectors. This study used a qualitative method with a literature study approach through data analysis derived from scientific journals, books, and institutional reports. The results of the study indicate that climate change has a significant impact on these three sectors through changes in weather, rainfall patterns, and extreme weather. The El Niño phenomenon can reduce agricultural production, reduce livestock productivity, and disrupt fishermen's catches. These conditions can disrupt national food availability and stability and can increase social and economic vulnerability of the community. Therefore, climate change can be seen as a non-traditional threat to Indonesia's food security, requiring sustainable adaptation efforts to maintain food security in the future.

Arthur Jonathan Purba; Siti Hazzah Nur. R

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

Government procurement plays a strategic role in supporting effective, efficient, transparent, and accountable public administration. To promote procurement reform, the government has implemented an electronic procurement system through the Electronic Procurement Service (LPSE). The implementation of the Electronic Procurement System (SPSE) in Pematang Siantar City aims to improve procurement quality, reduce irregularities, and accelerate the delivery of goods and services. However, several challenges persist, including limited human resources capable of operating the system, technical disruptions, lack of outreach to local vendors, and weak coordination between the Procurement Unit (UKPBJ) and related agencies. This study aims to analyze the effectiveness of SPSE implementation in Pematang Siantar City. The research uses a descriptive qualitative approach. Data were collected through interviews with UKPBJ officials and procurement officers from several local government units, direct observation of procurement activities via SPSE, and documentation review. Data analysis employed Duncan’s effectiveness indicators: goal attainment, integration, and adaptation. The results show that SPSE implementation has not been fully effective. In terms of goal attainment, procurement processes follow established procedures, but delays still occur due to system disruptions and limited user competence. In terms of integration, coordination between UKPBJ and technical units remains suboptimal, affecting communication and oversight. Regarding adaptation, although the information technology infrastructure is adequate, human resource capacity is still limited. Therefore, improving human resources, strengthening coordination, and enhancing system reliability are necessary to achieve optimal effectiveness.

Aura Devi Hernanda; Nur Qoilun

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the environmental impact of waste generated by the gecko processing home industry based on environmental law regulations in Indonesia. In its processing activities such as lizards and snakes. These activities produce organic waste in the form of animal organs, blood, body fluids, and other waste in the materials that are later utilized as catfish feed. The research method used is qualitative with a normative juridical approach, statutory approach, and literature study. Data were obtained from laws and regulations , scientific journal, and environmental law literature. The results of the study indicate that the disposal of waste into rivers can increase Biological Oxyen Demand and Chemical Oxygen Demand (COD) levels, cause unpleassant odors, and reduce water quality and public health. The utilization of waste as catfish feed can reduce the amount of waste disposed of, however, it still requires hygienic processing to prevent biological risks. From the perspective of environmental law, the direc disposal of the waste into rivers is not in accordance with Law No. 32 of 2009 concerning Environmental Protection and Management and Government Regulation No. 22 of 2021 concerning the Implementation of Environmental Protection and Management. Therefore, better waste management is needed through proper waste treatment, increased awareness among business actors, and goverment supervision so that home industries can operate sustainably and in an environmentally friendly manner

Mohammad Ilyas Yunus; Dewi Shinta Achmad; Indri Afriani Yasin; Tusaban Tusaban

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

Nile tilapia (Oreochromis niloticus) culture requires an efficient and low-cost feeding strategy that can support fry growth and survival. This study aimed to analyze the effects of three types of natural feed, namely silk worms, earthworms, and snails, on absolute length growth, absolute weight growth, and survival of Nile tilapia fry. The study was conducted at the Aquaculture Laboratory, Faculty of Science and Computer Science, Universitas Muhammadiyah Gorontalo, from January 31 to March 2, 2026. An experimental method was applied using a Completely Randomized Design consisting of three treatments and three replications. A total of 45 Nile tilapia fry were reared in 9 plastic containers filled with 10 L of water, with 5 fish in each container. Growth and survival data were analyzed using ANOVA at the 5% significance level, while water quality was analyzed descriptively. The results showed that the type of natural feed had no significant effect on absolute length growth, absolute weight growth, and survival. Descriptively, silk worms produced the highest length and weight growth, with values of 2.99 cm and 6.37 g, respectively. Snails produced the highest survival rate of 86.66%. Water quality remained stable, with temperature ranging from 26.3 to 26.8°C, pH from 7.6 to 7.9, and dissolved oxygen from 5.2 to 5.6 mg/L. These findings indicate that silk worms are potential natural feed for improving growth, while snails support the survival of Nile tilapia fry.

Kadek Purbhawadi; I Nengah Suastika; Dewa Gede Herman Yudiawan

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study discusses the reform of criminal law regarding acts of abuse of power within the Indonesian legal system. Abuse of power committed by public officials constitutes a serious violation of the rule of law and the principle of equality before the law because it can harm society and weaken public trust in the government. The old Criminal Code inherited from the colonial era was considered incapable of providing an optimal deterrent effect against perpetrators of abuse of authority. Therefore, the enactment of Law Number 1 of 2023 concerning the New Criminal Code became an important step in the reform of criminal law in Indonesia. This study aims to analyze criminal law reform policies in overcoming abuse of power and the effectiveness of their implementation in law enforcement. The results show that the new Criminal Code expands regulations regarding abuse of authority with stricter criminal sanctions and additional penalties in the form of revocation of office rights. However, its implementation still faces challenges such as political intervention, low integrity of law enforcement officials, and the potential overlap with the Corruption Eradication Law. Therefore, the success of criminal law reform requires the support of legal substance, legal structure, and legal culture that work in harmony.

Ahmad Muhamad Mustain Nasoha; Elsya Novitasari Anggraini; Ratna Ayu Fitriana; Rahmania Nur Aslami

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study analyzes the reconstruction of Human Rights (HR) in Indonesia through the integration of Pancasila values and Islamic Religious Education (IRE) within the framework of Islamic Sociological Jurisprudence. In the Indonesian context, human rights are not merely perceived as universal individual liberties, but are understood within broader philosophical, religious, and socio-cultural dimensions. Pancasila functions as the foundational framework that harmonizes individual rights with social responsibilities, while Islamic teachings provide normative and theological foundations through principles such as maqasid al-shari‘ah, justice (‘adl), and human dignity (karamah insaniyyah), as well as Qur’anic values of tolerance and moderation (tasamuh and wasatiyyah). This research adopts a qualitative method with a descriptive approach based on literature review, drawing upon various scholarly sources related to human rights, Islamic education, and sociological jurisprudence. The findings reveal that the integration of Pancasila and Islamic Religious Education generates a comprehensive understanding of human rights that is both normative and contextual. Moreover, empirical findings indicate that a deeper comprehension of Qur’anic teachings on tolerance is positively correlated with the development of moderate and inclusive attitudes, thereby highlighting the significant role of education in internalizing human rights values. Additionally, the historical transition from pre-Islamic (Jahiliyyah) society to the Islamic era demonstrates that Islamic teachings function as an agent of social transformation by promoting justice, equality, and the protection of marginalized groups. From the perspective of Islamic Sociological Jurisprudence, law is viewed as a dynamic system that must remain responsive to evolving social conditions, ensuring that the reconstruction of human rights remains relevant and adaptable. In conclusion, the synergy between Pancasila values, Islamic teachings, and sociological legal approaches contributes to the formation of a more inclusive, balanced, and culturally grounded human rights paradigm in Indonesia.

Ita Mulyawati Dewi; Agus Rasyid Chandra Wijaya

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the authority of the Regional People's Representative Council (DPRD) of Sukabumi City based on Government Regulation Number 12 of 2018 concerning Guidelines for the Preparation of Standing Orders of Regional People's Representative Councils of Provinces, Regencies, and Cities. The authority of the DPRD is a crucial element in ensuring the effective implementation of regional governance under the principle of check and balances. This research employs a normative juridical legal research method with a descriptive-analytical specification. The approaches used include the statute approach, conceptual approach, and case approach. The analysis is conducted using the Authority Theory of Philipus M. Hadjon, which classifies sources of authority into attribution, delegation, and mandate. The results indicate that the authority of the DPRD of Sukabumi City in exercising its supervisory function originates from constitutional attribution directly conferred by Article 20A paragraph (1) of the 1945 Constitution, reinforced by Law Number 17 of 2014, Law Number 23 of 2014, and operationalized through Government Regulation Number 12 of 2018 Articles 19, 21, and 22. Such authority is imperative in nature, not merely discretionary. Failure to exercise it constitutes a violation of the constitutional mandate, resulting in what Hadjon refers to as a legal oversight vacuum that enables systematic and recurring legal violations.

Muhammad Naufal; Ilyas Yunus; Mukhlis Mukhlis

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The difference in the determination of when a divorce takes effect between Islamic law and statutory law raises issues in the judicial practice of the Sharia Court. In a number of cases, judges have issued a single bain sughra divorce even though, according to Sharia law, the husband has already issued three divorces. This raises issues regarding the validity of reconciliation and its legal implications for the status of the children. This study aims to analyze the differences in the concept of divorce, the reasons for the judges’ decisions, the validity of reconciliation, and the legal consequences for children in both legal systems. This study employs a mixed-methods approach (normative and empirical) using legislative, conceptual, and comparative frameworks. The analysis is conducted through comparative theory, legal certainty, maqāṣid al-syarī’ah, and child protection. The results indicate a fundamental difference between substantive validity in Islamic law and formal validity in positive law. The Sharia Court’s ruling on a single bain sughra divorce is based on procedural caution, yet it creates a dualism regarding the validity of reconciliation and the potential for legal uncertainty. Regarding children, positive law provides full recognition, while Islamic law continues to emphasize the caution regarding lineage but is oriented toward protecting the best interests of the child. This study offers an integrative approach by recognizing out-of-court divorce as a substantive legal fact to bridge legal certainty and justice.

Muhammad Rayyan Aulia; Teuku Muttaqin Mansur; Nurdin MH

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study examines the effectiveness of mediation in resolving divorce cases at the Banda Aceh Sharia Court and the Jantho Sharia Court based on Supreme Court Regulation No. 1 of 2016. This study aims to analyze the implementation of mediation, identify factors influencing its effectiveness, and determine efforts to improve the effectiveness of mediation in divorce cases. The method used is a legal-empirical approach with a qualitative methodology through interviews and literature review. The research results indicate that the implementation of mediation has been in accordance with the provisions of Supreme Court Regulation No. 1 of 2016; however, its success rate remains low, rendering it ineffective. Factors influencing the effectiveness of mediation include the mediator’s competence, the parties’ strong desire to divorce, prolonged domestic conflicts, and the influence of religious figures within the community. Efforts to improve the effectiveness of mediation are carried out by enhancing the competence of mediators, educating the parties on the benefits of mediation, and optimizing the mediation process within the Sharia Court.

Ahmad Muhammad Musta’in Nasoha; Maulida Ristia Ardhita; Meisya Putri Aulia; Safira Zahrotul Ulya; Tiara Luna Oktavia

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the relationship between legal compliance and the internalization of the constitution in strengthening the concept of the rule of law through a constitutional rights approach and the theory of Islamic Sociological Jurisprudence. The main issue addressed is the low level of legal compliance, which is often caused by a weak understanding and internalization of constitutional values in society. This research employs a normative juridical method with conceptual and sociological approaches, supported by an analysis of Islamic legal theory that emphasizes the interconnection between legal norms, social values, and morality. The findings indicate that legal compliance does not solely depend on formal law enforcement mechanisms, but also on the process of internalizing constitutional values as part of public legal awareness. The constitutional rights approach positions individuals as primary subjects who possess awareness of their rights and obligations, while the theory of Islamic Sociological Jurisprudence reinforces the moral and social dimensions in the formation of legal compliance. The integration of these two approaches can create a legal system that is not only normative in nature but also responsive to the social and religious values of society. Therefore, strengthening the rule of law requires a comprehensive strategy through legal education, the internalization of constitutional values, and the enhancement of moral awareness based on Islamic principles. This study is expected to contribute both theoretically and practically to the development of integrative and contextual legal studies in Indonesia.

Putu Khanha Khilana Putra Bukian; Ni Luh Wayan Yasmiati; Seni Kamalia Rizki Fathullah

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study analyzes the regulatory gaps in digital forensics regarding the handling of natural resource crimes and the state’s constitutional responsibilities following the enactment of Law No. 1 of 2024. Modern natural resource crimes, such as illegal logging and illegal mining, have evolved to leverage digital technology, leaving complex electronic traces in the form of GPS data and digital documents. However, Indonesia still faces procedural gaps in the Criminal Procedure Code (KUHAP), unclear technical standards (SNI 27037:2014 is voluntary in nature), and conflicts between the Information and Electronic Transactions Law (UU ITE) and sectoral NRE laws. This normative legal study employs legislative, conceptual, and case-based approaches. The research findings indicate that the absence of digital forensic authentication standards has fatal implications, as evidenced by the Sidoarjo District Court Decision No. 488/Pid.B/2024/PN Sda, which rejected electronic evidence. This situation constitutes state negligence (staatsverzuim) that violates Article 1(3) and Article 33(3) of the 1945 Constitution of the Republic of Indonesia. The study recommends the development of standard digital forensic procedures, the acceleration of ISO/IEC 17025 laboratory accreditation, and the harmonization of sectoral regulations

Ahmad Irfansyah Rosyadi; Salsabila Syifana Alkamila; Agita Naysilla Putri; Muhammad Lexsi Pratama; Ali Murtadho Emzaed

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Zakat and taxation are two important instruments in the life of society and the state, both of which aim to improve social welfare. However, in practice, the integration of zakat and taxation in Indonesia has not yet been fully realised, meaning that the potential of zakat as part of fiscal policy has not been optimally utilised. This study aims to examine the status of zakat within the legal system and public policy, the form of its integration into the tax system, and the various obstacles encountered in its implementation. This study employs a normative legal methodology using legislative, conceptual, and analytical approaches, and utilises secondary data analysed qualitatively. The research findings indicate that zakat has been recognised within the national legal system; however, it is still viewed as a religious obligation that coexists alongside taxation as a state obligation. The current integration remains limited to reductions in taxable income and has not yet demonstrated comprehensive coherence within fiscal policy. Furthermore, its implementation continues to face various obstacles from legal, institutional, technical, and fiscal perspectives, meaning it has not yet been effectively implemented.