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Firdaus, Lailul Fuadah

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This article examines the implementation of a sharia financial literacy education program aimed at supporting community economic development at the Balai Perkumpulan Sub PPKBD Tambakkemerakan, Krian, driven by the persistently low level of community literacy regarding Islamic finance concepts and practices, which has the potential to impede the optimization of Islamic principles-based economic well-being. Employing the Participatory Action Research (PAR) method, this study engaged community members actively throughout the processes of problem identification, program implementation, and evaluation, with activities conducted through socialization sessions, interactive discussions, and practical demonstrations of sharia-compliant financial management in real-life contexts. The findings indicate a measurable improvement in community comprehension of Islamic finance fundamentals, including the prohibition of riba (usury/interest), the importance of financial planning, and the utilization of sharia-compliant financial institutions, alongside observable attitudinal shifts toward more prudent and Islamically normative financial behavior. These outcomes suggest that the program contributes positively to fostering community economic independence and strengthening the application of Islamic economic principles at the household level.

Shoka Muhammad Mufrikhun; Dwi Agus Susila; Sutarya Sutarya

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

Furniture is an item needed to complete the needs at home or residence, furniture helps the process of household chores become easier, as a place of storage, and creates comfort for its occupants. In this increasingly environmentally conscious era, product design is here to integrate the principles of sustainability. One of them is waste from industrial HPL (high pressure laminate) which is often thrown away without being utilized, Plywood waste and High Pressure Laminate (HPL) are by-products of the furniture industry that hold potential for reuse through sustainable design practices. This study aims to design a coffee table using plywood and HPL waste by applying the Design Thinking method, which includes the stages of empathize, define, ideate, prototype, and test. This method enables user needs analysis, idea exploration, and iterative prototype development. The results indicate that waste materials can be transformed into a coffee table that is strong, aesthetically appealing, and functional. The use of HPL enhances surface durability and visual value, while the plywood structure can be reinforced through simple joinery systems. The final product meets ergonomic, stability, and aesthetic criteria. In conclusion, Design Thinking is effective in transforming waste materials into high-value furniture and supports sustainable design practices

Desty Endrawati Subroto; Andrean Andrean; Vira Dwi Amalia; Ayu Nurlaela

Jurnal Riset Rumpun Ilmu Bahasa 2026 Pusat riset dan Inovasi Nasional

This study examines the use of politeness principles in netizens’ comments on the Instagram account of Prabowo Subianto. The focus of the research is on utterances that reflect the six maxims of politeness proposed by Leech, namely the tact maxim, generosity maxim, approbation maxim, modesty maxim, agreement maxim, and sympathy maxim. This research employed a qualitative method with a content analysis approach. The data were collected through digital documentation, listening, and note-taking techniques from netizens’ comments on Prabowo Subianto’s Instagram post dated April 13, 2026. The findings show that five politeness maxims were identified in the data, namely the tact maxim with 78 utterances, the approbation maxim with 145 utterances, the modesty maxim with 4 utterances, the agreement maxim with 190 utterances, and the sympathy maxim with 33 utterances. Meanwhile, the generosity maxim was not found in the data. These findings indicate that the comments on the post generally express polite, appreciative, and supportive attitudes toward Prabowo Subianto.

Nabila; Tannar, Oryza

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This research uses a qualitative approach by analyzing the fiscal financial statements of PT ABC. The objectives of the research also include identifying the factors that cause discrepancies between the commercial financial statements prepared by taxpayers and the fiscal financial statements that comply with tax regulations. These discrepancies occur due to differences in accounting principles and techniques, including the way revenue and expenses are recognized and managed. To distinguish commercial income statements from fiscal income statements, a calculation basis is used that refers to SAK and applicable tax regulations.

Adam Aurum Simanjuntak; Bunga Kamelia A; Cicha Guslani; Erlan Herlambang; Hamaada Syakila Syafiq +2 more

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

Ngabuburit has grown into a cultural tradition that is deeply embedded in Indonesian society during Ramadan, including among the student demographic. This study investigates the relevance of the ngabuburit tradition to the level of consumer economic literacy and the application of Islamic consumption ethics among university students in the city of Bandung. Employing a quantitative descriptive approach, data were gathered through an online questionnaire distributed to students from various universities across Bandung. The analysis aims to determine whether the pre-iftar waiting activity stimulates impulsive purchasing behavior more strongly than awareness of Islamic consumption principles particularly the avoidance of wasteful spending (tabzir) and extravagance (israf). The study also examines several factors shaping students' consumption patterns, including social environment, lifestyle tendencies, and access to food and beverage products throughout Ramadan. The results are expected to shed light on how students behave as consumers within a local cultural framework and to what degree their economic literacy can moderate consumption behaviors that contradict Islamic principles, while providing an evaluative foundation for cultivating more prudent consumption habits.

Putu Fairnanda Sastra Devi; Dewa Gede Sudika Mangku; Ni Putu Rai Yuliartini

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The development of modern armed conflicts shows the increasing involvement of civilians in hostilities, which has given rise to the phenomenon of civilian combatants and created ambiguity in the classification of subjects in International Humanitarian Law. This study aims to analyze the legal status of civilians involved in armed conflicts and the limits of legal protection inherent to them. The research method used is normative juridical with a legislative and conceptual approach, through an analysis of international legal instruments and relevant doctrines. The results show that civilian combatants are not explicitly recognized in international humanitarian law, thus creating uncertainty in determining their legal status. Furthermore, protection for civilians is conditional and can be temporarily lost when individuals engage in direct participation in hostilities, with limits determined by the principles of distinction and proportionality. These findings confirm that the limits of legal protection are dynamic and depend on individual actions in conflict. The implications of this study indicate the need for strengthened legal interpretation and more consistent implementation to ensure legal certainty and protection for civilians in modern armed conflicts.

Thomson Siallagan

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The era of digital disruption has brought significant moral and spiritual challenges for young people in their use of social media. This study aims to analyze the implementation of Christian ethics education in social media use among youth at the GWI Wesleyan Methodist Congregation of Tanjung Selamat as an effort to develop digital character grounded in Christian values. The study employed a community service approach using participatory methods through pre-tests, post-tests, Focus Group Discussions (FGD), reflective discussions, and digital literacy practices. The theological foundation of this study is based on Wesleyan social ethics, which emphasizes the integration of personal holiness and social holiness in digital life. The educational program also integrated the four pillars of digital literacy, digital skills, digital culture, digital ethics, and digital safety, into a contextual Christian Religious Education framework. The findings indicate a significant improvement in digital literacy understanding, ethical awareness, critical thinking toward digital information, and behavioral transformation in the responsible and value-based use of social media according to Christian principles. This transformation was reflected in increased awareness of digital footprints, stronger personal account security, the removal of negative content, and participants’ initiatives to create spiritual and educational content on social media. The study concludes that Christian ethics education based on digital literacy can serve as an effective means of moral and social transformation for young people while highlighting the strategic role of the church in shaping a humane, peaceful, and Kingdom of God-oriented digital character in the digital era.

Suarni Hulu; Maria Sihombing

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

In the face of Indonesia’s escalating family crises amid rapid digital disruption and post-pandemic social recovery, this study proposes a novel “Dual-Ethos Synergy Model” that integrates the Fruits of the Spirit (Galatians 5:22–23) with the second principle of Pancasila, namely “Just and Civilized Humanity.” The study is grounded in qualitative fieldwork conducted at Gereja Bethel Indonesia Pemulihan Keluarga Allah (GBI PKA). The findings demonstrate that the integration of Christian spiritual values and civic ethics fosters restorative character formation within families and church communities. This synergy produces practical outcomes, including stronger empathy in community service, improved interpersonal relationships, and more constructive conflict resolution practices. Using data gathered through nine in-depth interviews, participant observations, and document analysis, the study addresses existing gaps in urban church discipleship by combining spiritual transformation with social responsibility and civic engagement. The proposed model also offers implications for scalable digital-hybrid ministry programs focused on family restoration and contributes to the development of contextual theological praxis within pluralistic and multicultural societies. Limitations of the study and recommendations for future research are also discussed.

Prasandi Prasandi; Yana Maharani; Yogi Parinding; Mega Tri Palimbong; Bunga Lestari

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

This study aims to examine Deuteronomy 22:13-30 using a hermeneutic approach and relate it to the current level of awareness of early marriage among Christian congregations. The method used was a qualitative literature study, with the Bible as the primary source, supplemented by various related theological literature. The results indicate that this section of the text contains important theological values, such as holiness, justice, responsibility, and respect for human dignity, especially women, in the context of marriage. Although this text originates from the patriarchal culture of ancient Israel, its principles remain relevant in today's context. Regarding the phenomenon of early marriage, it was found that this practice often occurs without adequate preparation, whether emotional, spiritual, or economic, and thus risks causing various problems in the household. Therefore, the church has a responsibility to raise congregational awareness through faith formation, premarital education, and contextual pastoral care. This study confirms that marriage is a life calling that requires maturity and serious commitment, not simply a solution to social problems.

Meriana Meriana

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

Aryanti Agripina Winata; Gunardi Lie

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the legal regulation of joint ventures in Indonesia as a form of Foreign Direct Investment (FDI) implemented through Limited Liability Companies based on Law Number 25 of 2007 concerning Investment, Law Number 40 of 2007 concerning Limited Liability Companies, and the Indonesian Civil Code. The research employs a normative legal method with a library research approach to examine legal provisions and concepts related to cooperation between foreign investors and domestic parties. The findings indicate the existence of structural imbalances between the parties, where foreign investors possess advantages in capital, technology, business experience, and access to information, resulting in asymmetrical bargaining power. This condition may lead to domination in decision-making, information gaps, and potential exploitation of domestic parties. Furthermore, existing legal protection is considered insufficient to fully implement the principle of equitable bargaining. Therefore, this study proposes a normative reconstruction through the application of principles of balance of power, good faith, transparency, and proportionality in joint venture agreements. The study also recommends preventive supervision through mandatory due diligence by the Financial Services Authority and the Investment Coordinating Board, including the standardization of contractual clauses and disclosure obligations, in order to create fair, sustainable joint venture relationships that protect national interests.

Teguh Eka Prasetya; Zahra Shoibatun; Iman Nur Hidayat; Rashda Diana

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Indonesia is a country rich in cultural diversity, one of which is Javanese culture which is full of philosophical values ​​and symbolic meanings in every practice, including in the traditional wedding procession. One of the important rituals in Javanese traditional weddings is the Panggih Manten ritual, which represents the meeting between the bride and groom with various symbols of life, hope and blessings. Along with the development of the times and the flow of modernization, people's understanding of the philosophical meaning of the ritual has shifted. Some people still carry out this tradition as a hereditary custom without understanding the values ​​contained in it, even giving rise to debates regarding its suitability with Islamic teachings. This study aims to analyze the practice of the Panggih Manten ritual in Javanese traditional wedding traditions and review its suitability with the 'Urf argument in Islamic law. The research method used is qualitative with a juridical-normative approach, while the research location was carried out in Pengkol village, Mantingan District. The results of the study show that the Panggih Manten ritual is basically acceptable in Islamic law as long as it does not conflict with the principles of sharia. Based on analysis from the perspective of al-'urf, several aspects of the Panggih Manten ritual, such as muter asem (the act of making offerings), and the belief in disasters, contain elements that are inconsistent with Islamic law and could potentially lead to idolatry, thus being categorized as al-'urf al-fāsid. Therefore, the Panggih Manten tradition can be preserved through reinterpretation of its meaning and the elimination of elements that contradict Islamic teachings, thus aligning it with Islamic principles.

Kearen Elvira Naftali; Gunardi Lie

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This practice is essentially based on clauses in employment contracts intended to prevent employees from resigning before the contract term expires. However, from a legal perspective, this practice raises challenges regarding the validity of employment contracts and the legal protections afforded to employees. The objective of this study is to evaluate the validity of the diploma retention practice through the lens of labor law and civil law, as well as to explore the types of legal protections that may be available to employees. The research methodology employed is a normative legal approach, utilizing a legal and conceptual framework, and supported by a literature review of primary and secondary legal sources. This analysis emphasizes the principles of contract law, labor protection principles, and relevant human rights standards. The research findings indicate that the practice of withholding diplomas lacks a clear legal basis under Indonesian law and potentially violates the criteria for the validity of contracts, particularly regarding the abuse of circumstances (misbruik van omstandigheden). Furthermore, this practice can be categorized as an illegal act because it infringes upon workers’ property rights and their freedom to seek employment. Legal protection for workers can be facilitated through preventive strategies, such as strengthening labor regulations and oversight, as well as through enforcement actions, including civil litigation and the resolution of industrial disputes.

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

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

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

Daffa Avila Putra Chalimi; Harliantara Harliantara

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study analyzes the Public Relations communication strategy of PT Kereta Api Indonesia (Persero) Daerah Operasi 8 Surabaya in socializing the Access by KAI digital application to the Surabaya community. Using a descriptive qualitative approach, data were collected through in-depth interviews with PR staff and Railfans Surabaya community members, participatory observation of socialization activities, and documentation of digital publications. Data analysis followed the interactive model of Miles, Huberman, and Saldana (2014). The findings reveal that PR communication strategies are implemented through a synergy of push communication, pull communication, and pass communication, supported by Two-Way Symmetrical Communication principles developed by Grunig and Hunt (1984). Push communication disseminates official information via social media platforms; pull communication attracts audiences through visually compelling and educational content; while pass communication emphasizes two-way engagement that builds public trust and loyalty. The study demonstrates that public engagement, interactive dialogue, and message adaptation to local audience characteristics positively contribute to increasing public understanding and acceptance of the Access by KAI application. The integration of these three strategies creates a holistic communication ecosystem that effectively bridges the gap between digital innovation and user behavior. Future research is recommended to examine similar strategies in other operational regions or employ quantitative approaches to measure adoption levels.

Dhea Sakila; Hartati Bahar; Putu Eka Meiyana Erawan

Jurnal Kesehatan dan Kedokteran 2026 Lembaga Pengembangan Kinerja Dosen

The issue of nutrition among school children remains a public health challenge in Indonesia. As an effort to improve the nutritional status of students, the government launched the Free Nutritious Meal program (MBG) in educational units. However, in its implementation, there are still students who do not take advantage of the program. This study aims to identify the reasons why students do not utilize the Free Nutritious Meal (MBG) program based on the (ABC) theory of antecedent, behavior, consequence at SD Negeri 100 Kendari. This research uses a qualitative method with a case study approach. The number of informants to be studied is 6 people selected through Purposive Sampling, consisting of students, the principal, teachers, SPPG officers, and parents. Data collection is conducted through in-depth interviews, recording, observation, and documentation. The data are analyzed through the stages of data reduction, data presentation, and drawing conclusions. Research results show that the antecedent of students' knowledge about the MBG program is at the level of knowing to understanding, the application of the provided menu has been in accordance with balanced nutrition principles, and the program policy is supported by various parties. Students' behavior shows rejection of the program influenced by negative experiences, perceptions of the halalness of food containers, and parental prohibitions. The consequence of students not participating does not directly have a negative impact on their learning conditions or physical health, because nutritional needs are still met from other sources. Therefore, students have no motivation to utilize the program. In conclusion, students who do not take advantage of the MBG program are influenced by perceptions, experiences, and parental restrictions. Therefore, it is necessary to improve education, strengthen communication, and enhance the quality of program implementation to increase the utilization of the MBG program.

Rahmalia Ayu Isnaini; Ika Putra Viratama

Jurnal Insan Pendidikan dan Sosial Humaniora 2026 International Forum of Researchers and Lecturers

Science learning in elementary schools requires evaluation strategies that are able to measure conceptual understanding while enhancing students’ motivation and engagement. One of the contextual science topics in Grade VI that requires visualization is the adaptation of living organisms. However, science learning evaluation is still dominated by conventional assessment instruments that are less varied and have not optimally utilized digital technology. This study aims to examine the development of an interactive question bank based on Quizlet as an alternative assessment tool for science learning on the topic of adaptation of living organisms in Grade VI elementary schools. This study employs a qualitative approach using a literature review method by analyzing relevant scientific articles, books, and educational policy documents. The results of the review indicate that a Quizlet-based interactive question bank has the potential to improve the quality of learning evaluation through the use of varied and interactive questions accompanied by immediate feedback. The use of Quizlet also supports student-centered learning and aligns with the principles of meaningful assessment promoted in the Merdeka Curriculum.

Rayyan Fakhri; Ilyas Ismail; Zainal Abidin

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

Article 210 of the Compilation of Islamic Law (KHI) limits gifts to a maximum of one-third of the donor’s assets as a form of protection for the rights of heirs and to uphold social justice. However, in practice, land gift deeds drawn up by PPATs/PPATSs are still found to exceed this limit, thereby giving rise to controversy and legal disputes in the form of lawsuits seeking the annulment of such deeds in court. This phenomenon indicates a disconnect between legal principles and practical implementation, leading to legal uncertainty. This study aims to analyze the legal status of land gift deeds that exceed the maximum limit, legal protection for bona fide donees, and the responsibility of PPATs in their drafting. The research method employed is a normative legal approach using legislative, conceptual, and case-based analyses, along with primary, secondary, and tertiary legal sources analyzed qualitatively. The results indicate that a land grant deed exceeding the maximum limit retains limited legal validity, specifically only for the portions compliant with the provisions of the KHI. Legal protection for the grantee can be guaranteed if there is consent from all heirs. Furthermore, the PPAT bears civil, criminal, administrative, and ethical responsibilities regarding the deed drafted. Therefore, strengthening regulations, enhancing public legal literacy, and ensuring the PPAT’s due diligence are necessary to guarantee legal certainty and reduce disputes.

Panji Lanjuardi; Bahrul Ulu; Hermanto Harun; Abdul Halim

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to examine the normative construction and practical implementation of criminal sanctions against narcotics abusers from the perspectives of Islamic criminal law and Indonesian positive law, as well as to formulate an integrative policy model that is more just, humane, and context-sensitive in Bungo Regency. Narcotics abuse constitutes a multidimensional problem involving legal, social, moral, and public health dimensions. Therefore, a comprehensive approach is required to integrate the normative values of Islamic criminal law with the national legal system. This research employs a normative-empirical approach using comparative legal analysis, examining statutory regulations, doctrines of Islamic criminal law, and law enforcement practices at the local level. The findings indicate that Islamic criminal law frames narcotics abuse within the protection of maqāṣid al-sharī‘ah, particularly the preservation of intellect (ḥifẓ al-‘aql) and life (ḥifẓ al-nafs), thereby emphasizing not only punitive but also educational and rehabilitative orientations through the instrument of ta‘zīr. Meanwhile, Indonesian positive law, particularly Law No. 35 of 2009 on Narcotics, provides legal space for rehabilitation; however, its implementation still encounters structural and cultural challenges. This study concludes that integrating Islamic criminal law principles with the national legal framework may produce a more responsive sentencing model that upholds substantive justice, human rights protection, and effective narcotics control. Policy reformulation grounded in religious values, restorative approaches, and social rehabilitation is recommended as a strategic direction for national criminal law reform.

Alima, Chayara; Siti Arimbi Riyandi Putri; Herlini Puspika Sari

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The phenomenon of cyberbullying and the spread of hoaxes among students has posed a significant threat to the ethics of the younger generation. Consequently, the education sector must take prudent action. The purpose of this study is to examine how the integration of digital ethics into the Islamic Religious Education (PAI) curriculum serves as an effort to prevent and address online behavioral violations. This research was conducted qualitatively using a desk study. Data were collected through documentary research of educational literature, Islamic moral values, and curriculum policies. In this analysis, a content analysis method was used to examine how Islamic concepts relate to the ethics of modern digital communication. The research indicates that the current PAI curriculum requires strengthening digital transaction materials through internalizing the principles of tabayyun (religious conduct) to combat hoaxes and the principles of akhlaqul karimah (good character) to reduce cyberbullying. PAI should not be limited to theoretical literature; instead, it should develop into a practical guide that helps people improve their digital lives. To create a safe and secure internet environment, the PAI curriculum must be aligned with critical digital literacy and the strengthening of religious character. It is hoped that this integration will provide students with a strong spiritual foundation to face the challenges of future technological disruption.