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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.

This research aims to examine the potential adaptation of Naval military logistics strategies to optimize humanitarian logistics distribution in remote archipelagic regions. Utilizing a descriptive qualitative method with a Systematic Literature Review (SLR) approach of literature from the 2020-2026 period, this study dissects the concept of Sea-Based Logistics through domain, taxonomic, and componential analyses. The findings indicate that military advantages in floating infrastructure and integrated command chains can effectively bypass distribution barriers in areas lacking port facilities. The study concludes by recommending a military-civilian logistics integration model as a strategic solution for national logistics resilience in coastal areas. The effectiveness of this strategic adaptation relies not only on physical operational aspects but also on the synchronization of budgetary policies and the integration of information technology within the supply chain. From a logistics economics perspective, utilizing naval assets as floating bases mitigates the risk of high costs resulting from post-disaster land infrastructure damage. This synergy necessitates the establishment of collaborative Standard Operating Procedures (SOPs) between military and civilian authorities to create a humanitarian logistics ecosystem that is more resilient, transparent, and capable of responding to crisis dynamics in outlying regions in real-time

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

Decentralisation and democracy are two interrelated concepts in governance reform, particularly in improving the effectiveness of regional development. Decentralisation is often seen as an instrument to strengthen democracy by bringing the decision-making process closer to the people. This study aims to analyse the trend of research publications on decentralisation in Indonesia using a bibliometric analysis approach. The articles used in this study were obtained from Scopus data. From 472 articles found in the scopus database between 1999 and 2025. The selected articles were then managed using biblioshiny and Vosviewer software. The results show that publications related to decentralisation have fluctuated over the last 27 years. The article with the most citations entitled Decentralisation and Democracy in Indonesia: A Critique of Neo-Institutionalist Perspectives has 213 citations. Meanwhile, the highest affiliation shows that the University of Indonesia is the institution with a total of 25 publications. The mapping of articles based on the relationship between keywords (co-occurance) is formed into 8 clusters, each cluster describes topics that are often discussed in decentralisation-related literature such as Indonesia, decentralization, democracy, local government, governance approach, election, Asia and southeast Asia.

The book on the City of God and the City of Man is a masterpiece by St. Augustine that is very influential in the history of philosophy and theology. This book contains the background of Augustine's philosophical and theological reflections on the accusation of the destruction of the Roman Empire against Christianity. The City of God described in Augustine's perspective is a city that prioritizes love for God. While the City of Man is a city that reflects self-love. The implications of both types of cities in Augustine's perspective are very relevant to be discussed in the discourse on the concept of statehood. This paper also aims to analyze the relationship between democracy and capitalism in the perspective of Augustine of Hippo's thought, especially through the concept of civitas Dei (City of God) and civitas terrena (World City). This study uses a qualitative method with a library research approach. The results of this study show that democracy and capitalism, although providing space for freedom, are vulnerable to deviations when not guided by the correct moral orientation. In light of Augustine's thought, the crisis in modern democracy such as; Money politics, media manipulation, and anarchic demonstrations reflect the dominance of self-love (amor sui) that characterizes the civitas terrena. Therefore, democracy can only operate fairly if it is rooted in moral values ​​that lead to the common good (Bonum communae).

The internationalization of micro, small, and medium-sized enterprises (MSMEs) has become a strategic issue in addressing global economic dynamics, particularly within the framework of the Global Value Chain (GVC) in the digital age. Although Indonesian MSMEs have great potential to support the national economy, their level of involvement in the global value chain remains relatively limited. This study aims to analyze the challenges and strategies for the internationalization of Indonesian MSMEs within the GVC in the digital age. The study employs a qualitative approach using a case study design, along with thematic analysis and value chain analysis techniques. The findings indicate that MSMEs are already involved in the GVC across various stages of the value chain—from raw material processing to global distribution—yet they continue to face numerous challenges, such as technological limitations, human resource competencies, production capacity, and international distribution networks. On the other hand, digitalization has proven to be a key factor in expanding access to global markets through the use of digital platforms. An effective internationalization strategy requires the integration of product innovation based on local resources, the utilization of digital technology, and the strengthening of global business networks. This study contributes to integrating the perspectives of GVCs, digitalization, and SME internationalization strategies into a comprehensive analytical framework, and provides practical implications for SME actors and policymakers in enhancing competitiveness in the global market

The implementation of Electronic Medical Records (EMR) is a key component of healthcare digital transformation, as mandated by the Minister of Health Regulation Number 24 of 2022. EMR is expected to enhance efficiency, accuracy, and the quality of nursing services. However, its implementation at M Hospital continues to face challenges, particularly in terms of infrastructure readiness and the digital literacy of nursing staff. This study aims to analyze the effects of infrastructure readiness and digital literacy on the implementation of nursing EMR, with perceived usefulness as an intervening variable. A quantitative cross-sectional design was employed, involving all nurses at M Hospital, with a total sample of 100 respondents using total sampling. Data were collected through structured questionnaires and analyzed using SEM-PLS. The results indicate that infrastructure readiness and digital literacy have both direct and indirect effects on EMR implementation through perceived usefulness (p < 0.05). Among the independent variables, infrastructure readiness demonstrates the strongest influence. These findings support existing theories and prior research. From a managerial perspective, the results highlight the importance of improving infrastructure to optimize EMR implementation. In conclusion, infrastructure readiness and digital literacy significantly influence the successful implementation of nursing EMR, with perceived usefulness acting as a key mediating factor.

Nowadays, social media has shaped a new interaction space for human to communicate and access information broadly within a new reality phenomenon called the (global village), a term popularized by Marshall McLuchan. Although it open opportunities for limitless relationship, this phenomenon also frequently gives rise to several moral issues, such as consumerist culture, body exploitation, and the tendency of individuals to build self-identity based on social judgment. This situation aligns with Charles Horton Cooley’s idea., which asserts that self-identity is often formed through the perspective of others. Based on this context, this study aims to examine the relevance of the concept of haecceitas in John Duns Scotus thought as a basis for criticizing moral degradations in social media practices. This research uses a qualitative method through literature study and philosophical analysis of the digital identity phenomenon. The results of the study show that the concept of haecceitas emphasizes the uniqueness and dignity of every person as an individual who cannot be reduced by social construction or the demand of popularity on social media. This concept can serve as a basis for ethical reflection to strengthen the awareness of one’s distinctive identity and respect for the human body in the digital space.

The rapid transformation of education driven by globalization and technological advancement demands adaptive learning approaches that align with the characteristics of Generation Z learners. This generation is known for its curiosity, independence in thinking, and openness to diverse perspectives, yet it is also vulnerable to misinformation and negative online influences. Within the context of Islamic education, learning is not solely oriented toward cognitive development but also emphasizes the cultivation of moral values, particularly tolerance. This study aims to explore how contextual teaching methods can contribute to fostering tolerant attitudes among Generation Z students in Islamic educational settings. The research employs a qualitative approach through library research, utilizing a descriptive-analytical framework. Data were collected from various sources, including academic journals, books, and previous studies related to contextual learning, multicultural education, and Generation Z characteristics. The data collection technique involved document analysis, followed by content analysis procedures such as data reduction, categorization, and conclusion drawing. The findings indicate that contextual learning effectively promotes tolerance by engaging students in discussion, problem-solving, reflection, and real-life experiences. The integration of multicultural values and the role of teachers as facilitators and role models further strengthen this process. However, challenges remain, including limited teacher understanding, the persistence of conventional methods, inadequate supporting facilities, and the influence of social media. Overall, contextual learning presents a relevant strategy for developing open-minded, balanced, and socially adaptive Generation Z learners.

Strengthening literacy in secondary education is essential in responding to the demands of 21st-century learning. Teachers play a crucial role in integrating literacy into classroom practices; however, their understanding and skills in implementing literacy-based learning are often still limited. This community service program aims to enhance teachers’ competencies in developing literacy-based instruction at State Senior High School 5 Purworejo through a participatory and sustainable training and mentoring approach. The program involved 30 teachers and was conducted in three stages: preparation and planning, implementation, and mentoring and evaluation. The results show a significant improvement in teachers’ understanding of literacy, with the average score increasing from 62.4 to 84.7. A total of 87% of teachers were able to design literacy-based lesson plans effectively, while 73% successfully implemented them in classroom practice. Positive impacts were also observed among students, who became more active in discussions and more confident in expressing their ideas. Qualitatively, the program revealed a shift in teachers’ perspectives, where literacy is no longer seen as an additional activity but as an integral part of meaningful learning that fosters critical and reflective thinking. Overall, this program not only improved teachers’ technical competencies but also strengthened their professional awareness in creating more meaningful learning experiences. The mentoring process played a key role in supporting this transformation by providing a reflective and supportive space for continuous learning and growth.

This study examines the phenomenon of cyberbullying against people with disabilities in the comment column of the TikTok platform through a forensic linguistic perspective. The focus of the research is directed at the form of speech used by the perpetrator in carrying out verbal attacks. The research method uses a qualitative descriptive approach based on John Searle's speech action theory. Data was collected from comments that contained indications of cyberbullying and analyzed based on speech categories. The results showed that cyberbullying was dominated by assertive (22 findings) and expressive (14 data) speech, with the category of insults as the main instrument of verbal attack. The dominance of assertive speech and expressive insults proves that the perpetrator consciously uses statements to demean people with disabilities, either through derogatory jokes or with explicit intent to insult. These findings confirm that language in the digital space not only serves as a means of communication, but can also be an instrument of symbolic violence that impacts the dignity of the individual. This research is expected to contribute to the development of forensic linguistic studies and become the basis for efforts to prevent and handle cyberbullying against vulnerable groups on social media.

The gobal ecological crisis reflects the deteriorating relationship between humans and nature caused by the anthropocentric paradigm that places human at the center of life. This perspective encourages excessive exploitation of nature, resulting in inviromental destruction and ecosystem imbalance. This study aims to analyze the decontruction of anthtropocentricm within the ecological crisis and to reconstruct the relationship between humans and creation through the perspective of eco-theology. The research employs a quaitative method using a literature study approach by analizyng  various theological and ecological sources. The findings reveal that the ecological crisis is not merely a technical, but also a crisis of human paradigms toward nature. Therefore, the deconstruction of anthropocentrims is necessary to challenge the exploitative mindset of humans toward creation. Eco-theology offers an understanding that humans are an integral part of creation and possess moral and spiritual responsibilities  top reserve ecological sustainability. The relationship between humans and nature needs to be rebuilt harmoniously through ecological awareness, invironmental ethics, and collective responsibility for the sustainability of life. Thus, reconstructing the relationship between humans and creation becaomes an essential step toward developing a more ethical, sustainable, respectful awareness of all  creation.

This article analyzes the legal status of golf course development, specifically Gunung Geulis Country Club (GGCC) in the Puncak-Bogor Area within Indonesia's spatial planning policy and Green Open Space (RTH) protection framework, while evaluating its ecological impacts from an environmental justice perspective. Employing a normative juridical method with statutory, conceptual, and case-based approaches, this research identifies two core issues. First, golf course development occupies a legal grey area: it is recognized as private RTH under Article 29(2) of Law No. 26 of 2007 on Spatial Planning, yet substantively fails to fulfill the ecological functions mandated by law due to its exclusivity and inaccessibility to the public. Second, from an environmental justice perspective, GGCC's development generates layered distributive, procedural, and corrective injustices: surrounding communities bear the burden of groundwater contamination, reduced spring discharge, increased surface runoff, and flood risk, while economic and recreational benefits are concentrated among a small number of high-fee members. Weak AMDAL instruments, minimal public participation, and inconsistent spatial monitoring in the Puncak-Bogor protected area exacerbate these conditions. This article recommends policy reforms including stricter private RTH definitions, strengthened participatory AMDAL processes, and consistent application of the polluter-pays principle.

This study aims to examine the concept of crisis response in the Qur'an and its relevance to medical triage practices in contemporary healthcare settings. The method used is a qualitative approach with thematic interpretation (maudhu’i) of Qur’anic verses related to saving lives, emergency conditions (darurah), justice, responsibility, and human limitations. The analysis focuses on how Qur’anic ethical principles can provide guidance in situations where medical resources are limited and difficult decisions must be made. The results show that the Qur'an offers an ethical framework that emphasizes the priority of saving human life, flexibility in emergencies, justice in decision-making, proportional consideration of benefit and harm, and recognition of human limitations in determining outcomes. These principles are closely aligned with the values of modern medical bioethics, namely beneficence, non-maleficence, autonomy, and justice. Therefore, the Qur'anic perspective can serve as an integrative ethical foundation for medical triage practices, not only in terms of professional and interpersonal responsibility, but also as part of spiritual accountability before God. This research contributes to the development of interdisciplinary studies between Qur'anic studies, Islamic ethics, and medical bioethics.    

This study aims to examine the concept of crisis response in the Qur'an and its relevance to medical triage practices in contemporary healthcare settings. The method used is a qualitative approach with thematic interpretation (maudhu’i) of Qur’anic verses related to saving lives, emergency conditions (darurah), justice, responsibility, and human limitations. The analysis focuses on how Qur’anic ethical principles can provide guidance in situations where medical resources are limited and difficult decisions must be made. The results show that the Qur'an offers an ethical framework that emphasizes the priority of saving human life, flexibility in emergencies, justice in decision-making, proportional consideration of benefit and harm, and recognition of human limitations in determining outcomes. These principles are closely aligned with the values of modern medical bioethics, namely beneficence, non-maleficence, autonomy, and justice. Therefore, the Qur'anic perspective can serve as an integrative ethical foundation for medical triage practices, not only in terms of professional and interpersonal responsibility, but also as part of spiritual accountability before God. This research contributes to the development of interdisciplinary studies between Qur'anic studies, Islamic ethics, and medical bioethics.    

This study analyzes the urgency of strengthening citizen lawsuit mechanisms in response to spatial planning failures from an environmental law perspective, using the 2025 floods in Bali as a case study. The study is motivated by the increasing frequency and intensity of floods, which can no longer be understood as merely natural phenomena, but rather as the result of structural failures in spatial planning management and weak government accountability. Normatively, spatial planning is regulated under Undang Undang Nomor 26 Tahun 2007 dan Undang Undang Nomor 32 Tahun 2009 however, its implementation reveals a gap between legal norms and actual practice. The methodology employed is a normative legal approach, involving an analysis of legislation, legal doctrine, and judicial practices related to citizen lawsuits. The study's findings show that land-use conversion and development in water catchment areas, which go against the precautionary principle, the polluter pays principle, and sustainable development, are examples of spatial planning violations that cause flooding in Bali. In this situation, citizen lawsuits increase public access to justice while acting as a legal tool to hold the state responsible for its carelessness. However, this mechanism's effectiveness is still limited by the absence of a clear legal foundation, the difficulty of the burden of proof, and the public's limited access to the litigation process. Therefore, in order for citizen lawsuits to serve as effective tools for environmental protection and accountability, it is imperative that clear regulations be established, procedures be streamlined, and public access and ability information be improved.

The waste problem in Indonesia has now reached a critical stage and has become an increasingly serious environmental issue. The ever-increasing volume of waste is not being managed effectively, leading to various negative impacts, particularly environmental pollution. This study aims to examine the state of waste management in Indonesia and its impact on water pollution from the perspective of the Sustainable Development Goals (SDGs). The method used is descriptive qualitative research through a literature review utilizing various sources such as journals, official reports, and legislation. The results indicate that the majority of waste originates from household activities, while management practices remain rudimentary, such as the “collect-transport-dispose” method and open dumping. This situation leads to waste accumulation, which contributes to water pollution, deteriorating environmental quality, and increased health risks for the community. Furthermore, suboptimal waste management also poses a challenge in achieving sustainable development goals, particularly regarding responsible consumption and access to clean water and sanitation. Therefore, improved efforts are needed through the application of the reduce, reuse, recycle (3R) principles, increased public awareness, and the active role of the government and the private sector in providing a sustainable waste management system. With the right measures, it is hoped that the waste problem in Indonesia can be reduced and the environment preserved.

This research is very important to understand more deeply about the Islamic-based multicultural education approach in forming a character of tolerance, as well as how to apply this approach in the educational environment. This research uses a qualitative approach with the type of literature study (library research). This approach is used to examine in depth the concept of multicultural education in an Islamic perspective and introduce it in forming the character of tolerance of students through the analysis of various relevant library sources. Multicultural education basically aims to create a harmonious society through an educational process that respects differences and eliminates discrimination. In this case, multicultural education is a strategic solution because it does not only focus on cognitive aspects, but also on the formation of social attitudes, such as tolerance, empathy, and inclusive attitudes. In its implementation, multicultural education aims to enable students to appreciate differences, foster a tolerant attitude, and strengthen national identity within the framework of diversity. Therefore, the application of multicultural education needs to continue to be developed optimally in the education system in order to create a harmonious, inclusive, and character-based learning enviroment.

Flooding in Aceh has become a recurring phenomenon that cannot be understood solely as a natural disaster but also as a result of human activities within modern society. This study aims to analyze flooding in Aceh through the perspective of Ulrich Beck’s risk society theory, focusing on how modernization, environmental change, and development policies contribute to the production of risk. This research uses a literature review approach by examining scientific articles published between 2021 and 2026 from indexed national and international journals. The analysis was conducted thematically to identify patterns, similarities, and research gaps. The findings show that natural factors such as high rainfall and atmospheric conditions act as primary triggers, while human activities including land-use change, river sedimentation, and ineffective policies significantly intensify flood risks. Flooding is therefore categorized as a manufactured risk produced by modern development processes. In addition, the impacts are not limited to ecological damage but also affect social and psychological conditions of society. These results indicate that floods should be understood not only from a technical perspective but also from a social perspective. The study implies that flood management requires a comprehensive approach integrating environmental sustainability, social awareness, and evidence-based policy to reduce both the impact and sources of risk in a sustainable manner.

This study aims to analyze public concerns regarding fast food consumption from the perspective of risk society, particularly among university students. The increasing consumption of fast food reflects shifts in consumption patterns influenced by globalization, practicality, and time efficiency. This research employs a qualitative approach through a literature review supported by interview data to strengthen the analysis. The findings reveal that fast food consumption is not solely driven by biological needs but also by practical, emotional, and social factors. Although students demonstrate a relatively high awareness of health risks associated with fast food, their consumption behavior persists as an adaptive response to structural conditions such as time constraints, accessibility, and academic pressures. From the perspective of risk society, this phenomenon illustrates a contradiction between risk awareness and everyday consumption practices. Risks produced by modernity are not entirely avoided but are negotiated and normalized in daily life. Therefore, fast food consumption cannot be understood merely as an individual choice but as a result of the interaction between structural factors, consumer culture, and social construction within modern society.