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The purpose of this study is to analyze how the implementation of the mudharabah contract in mudharabah savings products at BPRS HIK Parahyangan. This study uses a qualitative approach with data collection techniques in the form of in-depth interviews with the bank and direct observation of the operational process, as well as documentation of relevant secondary data. The main focus of the study is to examine the implementation of the principles of mudharabah and the profit sharing system applied in the savings product. The results of the study indicate that BPRS HIK Parahyangan has implemented the mudharabah contract in accordance with sharia principles. The bank acts as mudharib (fund manager), while the customer acts as shahibul maal (fund owner). The profit sharing system is determined based on an initial agreement and is distributed transparently based on the actual income obtained from fund management. This study is expected to improve the understanding and practitioners of sharia banking regarding the implementation of the mudharabah contract in banking products. In addition, the results of this study also contribute to the development of sharia financial literature and practices in Indonesia.

The study looks at fiscal federalism, which is the distribution of resources between federating entities so that they can carry out their constitutional duties. The goal of this study was to identify the fundamental imperatives of fiscal federalism for the advancement of the country. In Nigeria's new democratic environment, the relative roles of the federal government, state governments, and local government authority (LGAs) in providing public services have become one of the most crucial subjects of candid and heated discussion. Federalism, fiscal federalism, and development were conceptually explained from the outset, and it became clear that the principles of fiscal autonomy and integrity are critical to the survival and ongoing existence of a properly federating form of government. In order to ascertain how the federal arrangements affect the provision of basic services in four crucial areas, the analysis will make use of fieldwork conducted in six states and twelve LGAs. primary health care, primary education, clean water and sanitation, and local roads that connect communities to marketplaces, schools, and medical facilities. The paper, which was based on Buchan Fiscal Residuum Theory, attempted to accomplish the study's goal by balancing the value of the public services returned to individuals with the payments paid. According to the article, the conflicting problems and difficulties of fiscal federalism may manifest as a misalignment between the functions of the different levels of government and the sources of money. According to the paper's conclusion and recommendations, it is important to make sure that revenue allocation encourages state and local governments to increase internal revenue generation rather than relying only on funding from In order to clearly define the duties to be carried out by each level of government, the federation account and intergovernmental relations issues should be examined and respected.

The rapid development of digital technology has encouraged the emergence of crypto assets as a new investment instrument in Indonesia. Along with the increasing popularity of digital assets, the government responded by imposing tax policies in the form of Value Added Tax (VAT) and Income Tax (PPh) on every crypto transaction. This study aims to analyze the suitability of the tax imposition with the basic principles of tax law, as well as to examine its impact on the growth of the digital asset industry in Indonesia. The method used in this research is a literature study with a descriptive qualitative approach sourced from regulations, scientific journals, official reports, and international comparative studies. The results of the study show that the imposition of VAT on crypto transactions is not fully in line with the principles of fairness, legal certainty, and efficiency in taxation. In addition, the disproportionately high tax burden has a negative impact on investor interest, encourages offshore transactions, and slows down innovation in the domestic blockchain industry. Therefore, policy reformulation is needed, such as the application of capital gains tax and the provision of fiscal incentives, so that tax regulations can support the sustainable growth of the national digital economy.

The alignment of budget planning with funding sources is a crucial aspect of financial management in Islamic educational organizations to ensure operational sustainability and improve the quality of educational services. This study aims to analyze strategies that can be implemented in drafting and adjusting budget plans with various funding sources, such as government funds, zakat, infaq, waqf, community donations, and student contributions. This research employs the library research method, which involves collecting and analyzing various literature related to Islamic educational financial management. The results indicate that the principles of efficiency, effectiveness, transparency, and accountability must be applied in managing educational funds to ensure optimal budget utilization. One of the key indicators for maintaining financial balance is the budget balance ratio, which measures the extent to which an organization’s revenue can cover its expenditures. If the ratio reaches or exceeds 100%, it indicates a surplus that can be allocated for institutional development. However, if the ratio is below 100%, a deficit occurs that must be addressed immediately through cost efficiency strategies, diversification of funding sources, and optimization of productive waqf assets. This study emphasizes that a systematic and sustainable financial strategy is essential for maintaining the financial stability of Islamic educational organizations. By implementing well-structured budget planning, strict supervision, and diversified funding sources, organizations can ensure financial sustainability and enhance the overall quality of Islamic education. 

This article examines the synergy between Islamic theological values and local wisdom as a basis for resistance to environmental exploitation in Mandailing Natal. The focus of the study lies on the application of faith principles, such as the concepts of khalifah, justice, and ihsan, and their implementation through the traditional practice of lubuk larangan. The literature study method was used to collect and analyze secondary data from scientific articles, journals, and national and local news sources. The results of the study show that these Islamic theological values have been deeply rooted in the culture of the Mandailing Natal community, encouraging a critical attitude towards illegal gold mining practices that damage the ecosystem. The lubuk larangan tradition also acts as a mechanism for social control and environmental conservation, by implementing periodic restrictions on extractive activities to provide space for natural regeneration. The findings indicate that the integration of Islamic theology and local wisdom results in a more integrated and ethical natural resource management paradigm. This research recommends strengthening the synergy of faith values and local traditions in the formulation of public policies and increasing community participation in environmental monitoring. This integrative approach can be used as a strategic model to overcome the challenges of environmental exploitation amid increasingly complex global dynamics.

The principal is the highest leader in an educational unit who has the task and responsibility to manage the educational unit, therefore this study aims to describe and analyze the Principal's strategy in implementing educational management and the factors that hinder and support the implementation of the Principal's strategy in implementing educational management and the efforts made by the Principal in overcoming obstacles in the implementation of Educational Management at SMA Bina Warga 1 Palembang. The research data were obtained by interviews, observation and document methods which were analyzed using interactive model analysis. Based on the results of the study, it was concluded that 1) the Principal's strategy in implementing educational management at SMA Bina Warga 1 Palembang implemented the principles and functions of educational management such as planning, organizing, implementing/driving, and supervising, especially in the governance of students, educators and education personnel, and facilities and infrastructure so that the implementation of education runs in accordance with applicable regulations. 2) inhibiting and supporting factors for the implementation of the principal's strategy in implementing educational management at SMA Bina Warga 1 Palembang including the principal's ability in educational management and leadership, support and active participation of educators and educational personnel, availability of adequate facilities and sufficient resources to support the learning process, a positive culture that has grown and developed in the school. While inhibiting factors include budget limitations, less than optimal communication and coordination, educators' understanding of new approaches to changing school conditions, and parental support that is not yet complete. 3) efforts made to overcome obstacles to the principal's strategy in implementing educational management at SMA Bina Warga 1 Palembang include optimizing the use of human resources, a persuasive approach to teachers and stakeholders, implementing time management, strengthening collaboration with parents and other stakeholders

The rapid growth of financial technology (fintech) has significantly transformed the funding landscape for Small and Medium Enterprises (SMEs), offering innovative financial solutions beyond traditional banking institutions. This study presents a bibliometric analysis of fintech’s role in SME financing, identifying emerging trends and research gaps. Utilizing bibliographic coupling and co-occurrence network analysis, data from Scopus were analyzed to uncover the intellectual structure and evolution of research in this field. The results highlight key themes, including the integration of blockchain, peer-to-peer lending, financial inclusion, and crowdfunding in SME financing. A particular focus on Islamic finance and Islamic crowdfunding indicates a growing interest in alternative financing mechanisms that align with Sharia principles. Additionally, the study reveals an increasing academic focus on fintech adoption in developing economies, particularly in Indonesia and Nigeria, where access to capital remains a critical challenge. The findings underscore fintech’s role in democratizing financial access for SMEs, bridging funding gaps, and fostering economic growth. Future research should investigate regulatory frameworks, risk management strategies, and technological adoption models to optimize the impact of fintech on sustainability in SME financing.

This research examines the reconstruction of Article 4 of the Corruption Crime Law regarding the return of state financial losses through a progressive legal approach. This research uses sociological normative legal research methods with statutory and conceptual approaches. The results show that the provision of Article 4 which states that the return of state financial losses does not eliminate punishment needs to be recon-structed to accommodate the principles of restorative justice and legal incentives for perpetrators who voluntarily return state losses. The reconstruction does not completely eliminate punishment, but provides different treatment based on the level of cooperation of the perpetrator. For corruption cases with relatively small state losses, a restorative justice approach is more appropriate considering that case handling costs are often greater than the value of losses. This research recommends reformulating Article 4 to provide op-portunities for administrative settlement within a certain timeframe before proceeding to criminal pro-ceedings.

The study explores the application of bioethical aspects in the use of botanical pesticides for pest prevention in the environment at the Horticultural Seed Development Unit (UPT) under the Department of Agriculture and Fisheries. Utilizing a qualitative approach with quantitative elements, this research aims to deepen understanding regarding bioethical practices in botanical pesticide usage and evaluate its effectiveness in controlling pests. The population consists of employees and students involved in pesticide-related activities, selected through purposive sampling to ensure knowledgeable respondents. Key variables include the independent variable of botanical pesticide application and dependent variables such as pest population reduction, environmental impact, and the presence of beneficial non-target organisms like pollinators. The descriptive qualitative method combined with survey techniques provides insights into how bioethical principles are integrated into pest control strategies, promoting sustainable agricultural practices. This research contributes to advancing environmentally friendly pest management solutions while maintaining ecological balance.

Increasingly advanced developments have raised society's demands for quality education, forcing schools to manage their finances more effectively, efficiently, and transparently. Applying appropriate financial management principles is very important to ensure that funds are used optimally, to support the quality of education, and to build trust among all stakeholders. This research examines the principles of financial management in schools, focusing on transparency, accountability, effectiveness, and efficiency in managing educational funds. This research uses a literature review method with data collected from various academic sources such as Google Scholar, JSTOR, and ProQuest. The collected data was analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and concluding. Source triangulation was used to test the validity of the data. The results of this research underscore the importance of implementing the principles of transparency, accountability, effectiveness, and efficiency in school finance management. 1) Transparency ensures the disclosure of financial information to all stakeholders. 2) Accountability requires clear responsibility in the management of funds. 3) Effectiveness is determined by the extent to which funds support the achievement of educational goals, and 4) Efficiency emphasizes the optimal use of resources at minimal cost. By applying these financial management principles, schools can build trust, maximize returns on expenditures, and ensure that educational services are of high quality and sustainable. Proper application of these principles is an essential step for the success and sustainability of schools.

Current water safety issues in society are very diverse. Water quality safety issues are closely related to the bioethics of water testing, because water testing involves protecting human health and the environment. Water quality testing is an important part of ensuring that the water consumed is safe for human health. The purpose of this study was to evaluate the application of bioethical principles in water quality testing (Pb and Cd). This study was conducted in March 2025 at the UPT Food Security Laboratory of Medan City. The data analysis used in this study used qualitative descriptive methods to see the pattern of observation responses. The results of the study showed that in the bioethical aspect of sample testing, analysts who conducted the testing had implemented bioethics or SOPs that apply in food quality and safety testing laboratories. In conducting water testing for lead and cadmium examination, the procedures used were in accordance with applicable requirements using testing procedures from SNI (Indonesian National Standard).

Freedom of the press is a fundamental part of a democratic system, including in Indonesia. However, in a society that is predominantly Muslim, there are challenges in balancing freedom of the press with Islamic values. One form of Islamic influence on the world of journalism in Indonesia is the fatwa of the Indonesian Ulema Council (MUI) on Islamic journalism. This study aims to analyze how the fatwa regulates journalistic practices, the extent of its influence on press freedom, and the challenges that arise in its implementation. This study uses a qualitative approach with a document analysis method, including a study of the MUI fatwa, press regulations in Indonesia, and related literature. The results of the study show that the MUI fatwa emphasizes the principles of honesty, moral responsibility, and compliance with Islamic teachings in journalistic practice. This fatwa encourages Muslim journalists to present news that is not only accurate but also in accordance with religious norms. Although it does not have binding legal force, this fatwa still has a major influence, especially for Islamic-based media and Muslim journalists. However, this study also found the potential for conflict between the principle of press freedom which prioritizes independence and the principle of Islamic journalism which demands limitations according to religious norms. Therefore, dialogue is needed between stakeholders, such as the MUI, the press, and the government, in order to find a balance between press freedom and Islamic values ​​in journalistic practices in Indonesia.

Islamic education management has a strategic role in integrating spiritual values with modern managerial principles to strengthen the quality of Islamic educational institutions. This article aims to conceptually examine the five fundamental pillars of Islamic education management, namely value-based planning, prophetic leadership, adaptive Islamic curriculum, holistic human resource development, and character-oriented evaluation. This study uses a qualitative approach with a library research method. The data sources in this study are 17 secondary sources, including scientific books and reputable national and international journal articles from 2012 to 2025 that are relevant to the theme of Islamic education management. Data was searched using the Publish or Perish application with purposive sampling, i.e., only literature relevant to the five main pillars of the study, namely value-based planning, prophetic leadership, adaptive Islamic curriculum, holistic human resource development, and ethics-oriented evaluation, was used as material for analysis. Data search was conducted using the Publish or Perish application. The results of the study indicate that strengthening these five pillars is the main foundation in developing an integrative Islamic education management that is relevant to the demands of the modern era. The integration of spirituality and rationality in the management of Islamic educational institutions is central to the formation of a generation with excellent character, professionalism, and noble morals. This study emphasizes the importance of the conceptual framework of Islamic education management as the basis for developing managerial strategies that are adaptive to global transformation without abandoning Islamic identity.

The purpose of this study is to examine how using the Quizizz app can enhance students' learning results when Pancasila and Civic Education (PPKn) is taught at the primary school level. In addition to emphasizing memorization, PPKn education is supposed to foster character development by imparting Pancasila principles like justice, tolerance, and cooperation. Additionally, this study seeks to investigate how appropriate learning materials can improve students' willingness to learn, which has a direct impact on their academic performance. Students can actively study and get quick feedback by utilizing Quizizz, a web-based tool that offers dynamic and captivating tests.    

The authors of the article have chosen a company acting as an agent for a container shipping line because the company seeks to decrease its service failures and reduce the chaotic nature of its activities by systematizing them from a scientific point of view and refining its operations at the managerial level. Employees of the company are responsible for activities such as a search for customers, price offers, contacting clients, the conclusion of contracts, coordination of cargo transportation, document control, invoicing and payment control. Proper execution of these operations ensures the quality of services provided by the container line agent. The learning organization concept, situational management theory and total quality management theory are applicable to the management of the personnel activity process in the line. In terms of management functions, planning is more suitable for activities such as searching for customers, price offers, conclusion of contracts and invoicing; organizing is more required when searching for customers, contacting them and concluding contracts; leading is more suitable for activities such as contact with clients, conclusion of contracts and payment control; control is more required when contacting customers, coordinating cargo transportation, invoicing and controlling payment. A conceptual approach that theoretically reveals the principles and possibilities of the company’s activities in the container shipping line can serve as the basis for future empirical research to identify problems in its personnel activity management.

This study aims to discuss the implementation of a democratic system within the presidential institution using a literature study approach. The findings and discussions in this research explain an event analyzed by the researcher based on previous literature studies that have been examined by earlier scholars. The results of this study indicate that Indonesia, as a constitutional state, implements a clear division of power among state institutions to ensure stability in governance. This principle of the rule of law is not only applied in Indonesia but is also a widely accepted concept in many countries worldwide. The establishment of state institutions is based on legitimate authority as stipulated by law, with the President holding a strategic role as the head of state, as regulated in the 1945 Constitution of the Republic of Indonesia. This study concludes that to maintain a democratic system of governance, a well-structured administrative framework is necessary, emphasizing government accountability. This ensures that every policy and action taken is always based on legal principles and carried out transparently and responsibly.

This research examines the relationship between Christian ethics, children's human rights, and parental responsibilities in the context of Christian families. Referring to ethical principles ethical principles derived from the Bible, this study highlights the importance of recognising children's children's rights as a mandate from God that must be protected and honoured by parents. Through a theological approach, this article explores how parents can fulfil their responsibilities in educating and raising children with love, justice and integrity. It also examines the challenges faced by Christian families in implementing Christian ethical values in the midst of changing social dynamics. Christian ethical values in the midst of changing social dynamics. By emphasising the importance of moral and spiritual education, this article aims to provide guidance for parents in fulfilling children's rights and creating a family environment that supports the growth of character in accordance with the teachings of Christ. The results are expected to contribute to a better understanding of the role of parents in the context of children's human rights and Christian ethics, and the implications for contemporary family life.

Land purchase transactions in Indonesia, which often involve customary practices and are governed by law, require a written agreement, such as a Sale and Purchase Agreement (PPJB), to prevent conflicts. The PPJB binds both parties and is subject to civil law. In case of a breach of contract, the agreement may be canceled through the court. A breach of contract accompanied by fraud can result in criminal liability, and the affected party may file a civil lawsuit to annul the transaction. This study aims to (1) examine the legal consequences for the parties following the cancellation of a sale and purchase agreement for land rights by the court due to breach of contract; and (2) explore the legal protection available in the cancellation of such agreements in Indonesia. The research method employs a normative legal approach with a literature review, analyzing relevant laws, theories, and court decisions through primary and secondary legal materials. The analysis is qualitative, linking court decisions to the issues addressed in the study. The findings indicate that, in contract law, particularly in land sales, certain principles and conditions govern the validity of agreements. In the event of a breach of contract, the injured party may seek to annul the agreement in court if subjective (agreement, capacity) or objective (valid object and cause) requirements are not met. Cancellation of the agreement restores the parties to their original positions, allowing for the return of any goods exchanged. A breach of contract, where one party fails to fulfill its obligations, may lead to cancellation and compensation. Contract law provides legal protection to the injured party, including the right to demand performance, annulment, and compensation as outlined in the Civil Code.

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic growth, but often face obstacles in good financial recording and reporting. Many micro-entrepreneurs in Brangjan Village, West Ungaran, Semarang, do not yet have an adequate understanding of the preparation of systematic financial reports, making it difficult to manage finances and access funding from financial institutions. This community service activity aims to improve the understanding and skills of micro-entrepreneurs in preparing simple financial reports based on easy-to-apply accounting principles. The methods used in this training include counseling, direct practice, and assistance in recording financial transactions, profit and loss reports, and simple balance sheets. Participants are also introduced to the use of technology or digital financial recording applications that can assist in managing their businesses. The results of this training show that most participants experienced an increase in understanding in financial recording, and were able to prepare simple financial reports independently. This training is expected to provide long-term benefits for micro-entrepreneurs in developing their businesses more professionally and sustainably.

This paper aims to examine how the values of local customs and culture of South Tapanuli can be integrated in the character-building program of students in Madrasah. In the context of education, character is one of the important aspects that must be considered to form a generation that has good morality and a sense of love for the country. Along with the times, the process of preserving local culture is also increasingly threatened, so the integration of local culture in character education becomes very relevant. This paper uses a qualitative research method with a systematic literature review approach to identify cultural values that exist in South Tapanuli society, such as the concept of gotong royong, respect for parents, and the principles of simplicity and togetherness. These values are believed to be a strong foundation in the character-building process in Madrasahs, as well as instilling pride in the local culture itself. The results of this study indicate that the application of South Tapanuli customary and cultural values in character building in Madrasahs not only enriches the curriculum, but also strengthens social relations between students and between students and the surrounding environment.