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Ahmad Haikal; Endad Musaddad

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Contemporary hadith thought emerged as an attempt to address the challenges of modernity, which demands a more contextual understanding of Islamic teachings. Various new approaches, such as historical-critical, hermeneutics, and the maqasid al-shari'ah (the principles of Islamic jurisprudence), have been developed to connect hadith texts with modern social, political, and scientific realities. This article examines critiques and reflections on contemporary hadith thought through an interdisciplinary approach. The results show that although contemporary approaches make significant contributions to revitalizing the relevance of hadith, they have weaknesses such as potential relativism, deconstruction of hadith authority, and a disconnect with the classical tradition of hadith scholars. Interdisciplinary reflection offers a middle ground by integrating hadith studies with the social sciences, humanities, and sciences, allowing understanding of hadith to continue to develop without losing its normative authority. This article emphasizes the importance of dialogue between classical traditions and modern approaches in maintaining a balance between fidelity to the text and contextual needs. An interdisciplinary approach to hadith studies can bridge these gaps by fostering dialogue between traditional Islamic scholarship and modern academic fields such as social sciences, humanities, and natural sciences. By combining these disciplines, scholars can explore how hadith texts can be interpreted in ways that are both faithful to their original meaning and responsive to contemporary challenges. This integration can help preserve the normative authority of hadith while addressing modern issues such as ethics, politics, and technology. Ultimately, the interdisciplinary approach provides a framework for reconciling the classical and modern understandings of hadith, ensuring that the teachings of Islam remain relevant and authoritative in today’s rapidly changing world.

Sri Choiriyati; Fathul amin; Dio riski saputra; Neli Septiawati Agustin; Dea Nurul Falah +4 more

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Collaboration between students and the community is a crucial strategy in village empowerment to achieve sustainable development. This study aims to describe the forms of student-community collaboration in educational programs, environmental actions, and the commemoration of the 80th Indonesian Independence Day in West Ambarawa Village, Pringsewu Regency. The method used was descriptive qualitative, with data collection techniques through observation, interviews, and documentation during program implementation. The results indicate that educational activities, including campus outreach, prevention of immorality, anti-bullying, and early childhood education (PAUD) mentoring, increased educational awareness and social literacy. Environmental actions such as mutual cooperation (gotong royong) and mosque revitalization successfully strengthened the values of mutual cooperation and environmental cleanliness. Furthermore, QRIS socialization positively impacted the digital literacy of MSMEs, while local tourism promotion increased the village's tourism potential. The commemoration of the 80th Indonesian Independence Day served as a platform for strengthening social capital and community togetherness. Despite challenges such as limited time and participation, this collaboration significantly contributed to strengthening community capacity. Further recommendations include ongoing mentoring, infrastructure support, and strengthening the role of youth to ensure the program's sustainability.

Muhammad Rangga Pramana; Oktrigana Wirian

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to examine the role of Islamic Religious Education (PAI) in shaping students’ character in the digital era at SMK Negeri 1 Binjai. The research employed a descriptive qualitative method with a phenomenological approach. Data were collected through classroom observations, religious activities, interviews with PAI teachers, and questionnaires distributed to 50 tenth-grade students. The findings reveal that PAI plays a crucial role in instilling key character values, including discipline, honesty, responsibility, religiosity, and digital ethics. PAI teachers utilized interactive media, educational videos, and digital Qur’an applications, which enhanced students’ enthusiasm and facilitated better understanding of the subject matter. Based on the questionnaire results, 83% of students stated that PAI improved their discipline, 77% reported being more cautious in using social media, and 87% acknowledged that PAI fostered a greater sense of responsibility toward themselves and others. However, 60% of students still struggled to control their gadget usage, particularly for entertainment and online games. This indicates the need for continuous guidance and supervision from both teachers and parents. Overall, the study emphasizes that the effectiveness of PAI in the digital era depends on teachers’ competence in integrating technology, the role of exemplary behavior, and strong collaboration between schools and families. Therefore, PAI not only serves as a medium for delivering religious values but also as a vital instrument for shaping Islamic character, enabling students to face moral and social challenges in the digital age.

Ahmad Dzakwan; Dwi Kristanto

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the impact of generational diversity, organizational culture, and leadership style on employee retention at PT Idea Solusi Indonesia in Tangerang City. This research employs a quantitative approach with descriptive data analysis, correlation, and hypothesis testing using multiple linear regression. The sampling method used is Non-Probability Sampling with a Total Sampling technique, where data is collected through questionnaires using a Likert scale. The collected data is then processed using Microsoft Excel software for further analysis. The results of this study show that the generational diversity variable does not have a significant impact on employee retention. Despite differences in age and background among employees, these factors do not significantly affect their decision to stay with the company. On the other hand, organizational culture and leadership style have a significant influence on employee retention. An inclusive organizational culture that supports teamwork, open communication, and recognition of individual contributions has been shown to improve employee satisfaction and loyalty. Additionally, a leadership style that supports individual development, provides support, and focuses on employee empowerment helps strengthen employee commitment to remain with the company. This study offers important managerial implications for PT Idea Solusi Indonesia in formulating policies to improve employee retention. The company needs to strengthen an organizational culture that promotes well-being and inclusivity, while also enhancing leadership styles that motivate and empower employees. By implementing these measures, the company can create a more conducive work environment that not only encourages loyalty but also boosts employee motivation and productivity in the long run. This is expected to improve the overall performance of the company and ensure more stable operational continuity.

Steven Wijaya; Muhammad Jusman Syah

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of company characteristics, including Current Ratio, Debt to Asset Ratio, and Company Size, on Financial Performance. The population studied consists of companies in the F& B sector listed on the IDX during the period 2020-2024. The sample in this study was selected using the purposive sampling method. Out of the 24 companies listed in the sector, 3 companies were eliminated because they did not meet the established criteria, resulting in a final sample size of 21 companies. To test the influence of independent variables on the dependent variable, the multiple linear regression analysis technique was applied. The research results show that Company Size has a positive and significant effect on financial performance, while the Debt to Asset Ratio has a negative and significant effect on financial performance. On the other hand, the Current Ratio does not show a significant effect on financial performance. However, the Current Ratio does not appear to significantly affect financial performance. While it is a measure of liquidity, the results of this study suggest that liquidity alone does not guarantee profitability or financial success. It is possible that other factors, such as market conditions or management practices, may play a more dominant role in influencing financial performance. Overall, this research emphasizes the need for companies in the F&B sector to carefully manage their debt levels and consider the benefits of growing their company size to improve financial performance. Future studies could explore the role of other factors, such as operational efficiency and market conditions, to gain a more comprehensive understanding of what drives financial success in the industry.

Voni Apriliasari; Rini Armin; Kasnowo Kasnowo

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the influence of Occupational Health and Safety (OHS), workload, and compensation on employee productivity at PT Cahaya Karya Bersama. The background of this research lies in the importance of human resource management in enhancing company performance amid intense business competition. Despite the company’s efforts in providing safety facilities and implementing OHS systems, issues still arise such as low employee awareness of safety procedures, unequal workload distribution, and dissatisfaction with compensation systems, particularly in relation to BPJS Health services. This study employs a quantitative approach by distributing questionnaires to 40 respondents via Google Form, with data analyzed using SPSS 25. The results indicate that partially, OHS, workload, and compensation variables have a significant effect on employee productivity. Furthermore, these three variables also jointly contribute significantly to productivity enhancement. Therefore, the company must further optimize OHS implementation, ensure workload alignment with employee capacity, and improve its compensation system to create a productive and sustainable work environment.

Zulhendry Zulhendry

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of Islamic banking plays a crucial role in driving economic growth through the principles of fair finance. However, the performance of Islamic banks still faces challenges in maintaining stable profitability. Two key factors often cited as determinants of performance are risk management and customer satisfaction. On the one hand, effective risk management is necessary to control problem financing, while on the other hand, customer satisfaction fosters loyalty and funding stability. However, the existing literature tends to examine these two aspects separately, thus lacking a complete picture of their integrative relationship with profitability. This study, a systematic literature review (SLR), aims to analyze the relationship between risk management, customer satisfaction, and profitability of Islamic banks, as well as their implications for economic growth. The review process adopted the PRISMA 2020 protocol, encompassing academic publications from 2015–2025 from various databases. Article selection was conducted using strict inclusion and exclusion criteria, ensuring that only relevant studies were further analyzed. The study's findings demonstrate two key pillars supporting Islamic banking performance: effective risk management—particularly in controlling problem financing—and a high level of customer satisfaction, which supports loyalty and the stability of third-party funds. However, the findings also indicate a methodological gap. The literature rarely develops models that examine the simultaneous influence of risk management and customer satisfaction on profitability. Furthermore, the limitations of qualitative research and the weaknesses of customer satisfaction measurement instruments hinder a more comprehensive understanding. In conclusion, this study emphasizes the importance of developing a more integrative theory of Islamic banking performance. Future managerial strategies should emphasize the harmonization of risk management and service orientation, so that Islamic banks not only maintain profitability but also contribute more significantly to economic growth.

Pande Kadek Dilla Maharani

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Public awareness of environmental issues is increasing, but there is still a gap between ecological understanding and green consumption behavior. This phenomenon is evident in the low interest of local consumers in Suputra Herbal Incense products in Badung Regency, despite the product's strong ecological and cultural value. This condition raises questions about the factors influencing local consumers' green purchasing intentions towards environmentally friendly products. This study uses a quantitative approach with a causal associative design to analyze the main predictors influencing green purchasing intentions. A total of 100 respondents were selected through a purposive sampling technique, namely potential consumers who are related to herbal incense products. The research instrument has been tested for validity and reliability, thus it is suitable for use in data collection. Data analysis was conducted with the help of multiple linear regression using SPSS software to test the research hypotheses. The results show that green brand image, green marketing, and price perception have a positive and significant influence on local consumers' green purchasing intentions. These findings confirm that an environmentally friendly brand image can strengthen consumer trust and interest. In addition, a consistent and authentic green marketing strategy plays a significant role in increasing product appeal. The perception of fair pricing is also a key consideration, as consumers tend to be more accepting of prices when they align with the product's ecological benefits and cultural values. In conclusion, this research provides practical contributions for MSMEs, particularly in designing effective and sustainable green marketing strategies. Efforts to strengthen green brand image, consistently implement environmentally friendly promotions, and foster a perception of fair pricing will encourage increased purchasing intentions among local consumers. Thus, eco-friendly products like Suputra Herbal Incense have the potential to compete more strongly in the increasingly competitive domestic market. Keywords: Green Purchase Intention, Green Brand Image, Green Marketing, Perceived Price, MSMEs

Widya Amalia Sasanti; Sunardi Sunardi; Harsono Harsono

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of work environment, salary, and career development on employee performance at Larissa Aesthetic Center through employee commitment as a mediating variable. The importance of optimizing employee performance in supporting business growth requires appropriate efforts and strategies to maximize existing resources in the work environment. Employees who value the work environment because it fosters a sense of well-being and enthusiasm at work. Salary is one of the factors that influences performance, in line with compensation that meets expectations as a form of responsibility in the workplace. Employee career development is seen as a call for progress, where competent workers facilitate the organization in becoming a solution for clients.The method used in this study employs an explanatory approach to uncover the relationships between variables and emphasizes causal numerical data. The study population consists of 65 employees, with the sampling technique using a census, where the entire population serves as the study sample. This research utilizes primary data obtained through questionnaire completion. Secondary data is derived from relevant documentation related to the research topic. Data analysis employs path analysis to test the relationships between research variables. The results of this study indicate that the work environment, salary, and career development have a significant influence on employee performance at Larissa Aesthetic Center, through the support of employee commitment as a mediating variable. The findings of this study can serve as a reference for business actors as a basis for consideration in actions related to human resources.

Nurmala Sari; Dwi Hartutik; Sulis Pratiwi; Hannisa Fitri Effendi

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Stunting is a major public health problem that has long-term impacts on the quality of human resources, affecting physical growth, cognitive development, and socio-economic outcomes. The Indonesian government has identified the acceleration of stunting reduction as a national priority, requiring cross-sector collaboration and active community participation. This article aims to describe the implementation and outcomes of a Community Service Program (Community Service) based on a collaborative approach to support stunting reduction efforts in Kelurahan Laksamana. The program employed a participatory method through health education, interactive discussions, and partnership strengthening among the community, health workers, and educational institutions. The results indicate an increased level of community awareness and understanding regarding stunting, the importance of routine health check-ups, and the role of families in stunting prevention. Furthermore, the program strengthened partnerships and enhanced community trust in local health services. This community service activity contributes positively to building collective awareness and serves as a strategic initial step toward sustainable stunting reduction at the local level.

Dora Amelya; Winda Amelia; Afrina Oktoberia

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This community service activity aims to improve the library management system at SD Negeri 112 Pekanbaru through the implementation of barcode technology. The main problem faced by schools is the manual system of recording and searching for books, which causes difficulties in data collection and maintenance of book collections in the library. The method of activity implementation includes the stages of making, training, and implementing the library barcode system. The activity was carried out for one month by involving library staff and several LP3I PSDKU Pekanbaru Polytechnic lecturers who helped make barcodes and attach them to books in the library. The service process begins with a needs analysis, followed by training in making barcodes, using the barcode system, and installing a supporting device system using a cellphone to read barcodes. The results of the activity showed a significant increase in the efficiency of library book management. The implemented barcode system facilitates the process of borrowing, returning, and inventorying books. The conclusion of this service activity is the successful implementation of the barcode system in the library, which makes a positive contribution in improving the quality of school library services. The next recommendation is the development of a more comprehensive and sustainable digital system.

Muhammad Syafriel; Novy Karmelita Indrawati

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

It very important for business administration to e carried out in a structured and consistent manners in its execution. If it is not done well, it will become negative feedback in the course of the business and will reduce competitiveness. The activity of administraive tidiness is used for continuous improvement of the administrative system by adjusting the availale resouces, including human resources and technology. This community service aims to provide insights, knowledge, and skills in the implementation of administrative therapy activities through socialization, training and guidance on administrative writing, particularly in production and warehousing. The implementation leads to improved efficiency and effectiveness in working time, tidiness and ease of work. In addition, it makes coordination between employees and departements easier, while accountability is achieved.

Cindy Claudia Tungga; Kristina Salestin Due Rema; Maria Seviana Ririn; Helena Kamila Kolo; Gaspar Hendrikus Wawo Aja +2 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This socialization aims to provide benefits to the community of the importance of social media as social media as information media and media as marketing media to be able to develop and introduce tourism, typical meaning, and potential in the village of Tewaowutung itself. In the community service activities carried out in Teawaowutung Village, the socialization process was carried out in two stages, namely material presentation and discussion which was attended by weaving, culinary, chicken, and pokdarwis UMKM groups. From the results of socialization with material on the understanding of digital literacy, digital media strategies, types of social media, social media as information media, social media as marketing media. Can provide benefits and advantages to the community from promotion through social media. The speaker also made a tik tok for the village so that it could become a promotional media for Tewaowutung village, to introduce tourism in the village and become a product produced by MSMEs in Tewaowutung village.

Yeni Zuryaningsih; Cut Zuriana

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The objective of this community service activity is to facilitate the development of students' talents and interests in dance art. In addition to demonstrating proficiency in existing dance forms, students are expected to demonstrate the capacity to create original dance compositions inspired by local traditions. It is therefore essential to enhance the creativity of students in order to facilitate the development of their cognitive, psychomotor and affective abilities in alignment with the requirements of the curriculum. The Meusare creation dance training programme was conducted over a three-day period, from 9 am to 11 am, utilising a demonstration approach that integrated lecturers and students in the practice of diverse movement techniques. The dancers participating in the programme are students who have demonstrated aptitude and interest in the field of dance. The group comprises 10 women and 10 men. As a consequence of this training, the students were able to perform the Meusare-sare with their group, in a simple stage setting in front of the principal, the board of teachers, and all students at the school. The students' performance is the result of training in the form of PBL and can be appreciated by the school and other parties, thus ensuring the continuity and utility of this service.

Zoan Herlambang Saputra; Eni Srihastuti; Khasanah Sahara

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The phenomenon of tax avoidance in Indonesia remains a significant issue, one of which is the case of PT. Adaro Energy Tbk, which practiced tax avoidance through transfer pricing to its subsidiary in Singapore, Coaltrade Service International, from 2009 to 2017. Based on this phenomenon, this study aims to analyze the effect of leverage and profitability on tax avoidance with transfer pricing as a moderating variable in coal subsector energy companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This study uses descriptive analysis methods, classical assumption tests, Moderated Regression Analysis (MRA), and hypothesis testing with t-tests. The data processing tool used is SPSS version 23. The study population consisted of 45 companies, and through purposive sampling technique, 12 companies were obtained as samples with a three-year observation period, resulting in a total sample of 36 data. The results show that leverage has a positive effect on tax avoidance, while profitability has no effect on tax avoidance. Meanwhile, transfer pricing has a negative effect on tax avoidance. Interestingly, transfer pricing has been shown to strengthen the relationship between leverage and tax avoidance, as well as the relationship between profitability and tax avoidance. This finding confirms that "transfer pricing can be a significant moderating factor in corporate tax management strategies." Therefore, the results of this study contribute to understanding tax avoidance practices in the coal subsector for companies and regulators, as well as providing policy implications for tax regulations in Indonesia.

Nenie Sofiyawati

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study addresses common problems in start-up businesses: lack of financial management and low presentation of financial statements due to limited human resources. With a conceptual qualitative research (CQR) approach, the research integrates accounting theory and business life cycle theory to design a process for presenting relevant financial statements for business actors who run individual operations. The main findings point to two things: first, the need for resources that understand finance is an inevitability that can be met through education, training, and induction observation; Second, the synthesis of accounting theory and business life cycle maps the conceptual area for the report presentation model that is tailored to the conditions of the beginner business. The proposed model covers the scope of management ranging from recording transactions on the cash mutation book, journaling to reveal the double impact of transactions, to grouping account balances on the ledger to produce relevant information. This process differs from the conventional accounting cycle in that it starts from the cashier function combined with the accounting function, thus reducing the need for separate specialists. The combination of cashier and accountant functions in one practical and relevant accounting flow for individual businesses, allows business owners to supervise their financial performance and position through simple but informative reports.

Anggi Dwi Cahyani; M. Badru Salam; Unis Fitriani; Nuhiyah Nuhiyah

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the implementation of unity-based marketing management in enhancing consumer loyalty among university students at the Seblak Bujangan culinary microenterprise. As one of the local SMEs located near Sultan Ageng Tirtayasa University, Seblak Bujangan integrates the value of unity—derived from the Third Principle of Pancasila—into its marketing strategy, not only to attract customers but also to create a social space that strengthens community bonds. The research employs a descriptive qualitative method involving interviews, observations, and documentation to gain a deep understanding of marketing practices and their social implications. Findings reveal that Seblak Bujangan has successfully transformed from a simple food stall into a social hub for students by combining friendly service, a comfortable atmosphere, and creative digital marketing such as Instagram and TikTok promotions. The sense of togetherness and inclusivity fosters strong emotional attachment, leading to customer loyalty manifested through repeat visits and positive word-of-mouth. The study concludes that marketing strategies grounded in social and national values can enhance consumer engagement while contributing to social harmony. This approach provides new insights into value-based marketing for SMEs, showing that economic and social functions can coexist to create sustainable consumer relationships.

Astohar Astohar; Dhian Andanarini Minar Savitri; Willyanto Kartiko Kusumo; Emi Wardati

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Village-Owned Enterprises (BUMDes) play a strategic role in enhancing the village economy by utilizing the potential within the village. One of the main challenges faced by BUMDes is the issue of capital, which affects the ability of businesses to grow and achieve their shared goals. This study aims to analyze the effect of emotional bias on investment decisions with reward-based investment balance as a mediating variable. This study used a sample of 108 BUMDes scattered across six regions in Central Java. The sampling method employed was a combination of purposive sampling and cluster sampling, where the selected BUMDes represent specific regions and involve investors from the community or community groups. Data were collected from BUMDes in six regions (administrative areas) in Central Java. The analysis tools used in this study include simple regression, multiple regression, and the Sobel test for mediation, supported by normality tests, classical deviation tests, and coefficient of determination. The results showed that emotional bias significantly affected the investment decisions of the community (t = 3.034; sig = 0.000) and also influenced the reward-based investment balance (t = 4.256; sig = 0.000). Additionally, the reward-based investment balance variable was proven to have a direct impact on investment decisions (t = 3.190; sig = 0.000). This study also found that the reward-based investment balance variable partially mediates the effect of emotional bias on investment decisions, meaning that this effect can still be mediated by other variables. The Sobel test indicated a significant result (t = 3.104; sig = 0.000), showing that the effect of emotional bias on investment decisions can be mediated through reward-based investment balance.

Hendro Lisa; Risviyaldi Risviyaldi

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The agricultural sector plays a crucial role in the Indonesian economy, contributing significantly to Gross Domestic Product (GDP), employment, and national food security. Conventional financing is often poorly suited to the unique characteristics of the agricultural sector, prompting the exploration of more adaptive alternatives. Islamic banking, with its principles of fairness and risk-sharing, offers innovative financing solutions. One such contract with significant potential but underutilized is the Salam contract, a purchase-and-sell contract where payment is made upfront and goods are delivered at a later date. This study aims to analyze the characteristics of the Salam contract in depth, identify challenges and opportunities in its implementation in the Islamic agricultural sector, and formulate strategies for optimizing its application. Using a qualitative descriptive research method based on literature review and comparative analysis, this article finds that the Salam contract offers an effective financing solution for farmers' working capital needs, price risk mitigation for farmers, and supply security for buyers. Key challenges include the risk of crop failure, quality risk, moral hazard risk, and limited supporting infrastructure and market understanding. Optimizing the Salam contract can be achieved through the development of innovative contract models, strengthening risk management through takaful instrumentation, utilizing digital technology, improving Islamic financial literacy, and collaboration between stakeholders. The implications of this research are expected to provide practical guidance for Islamic financial institutions, farmers, and policymakers to create a more inclusive and sustainable Islamic agricultural financing ecosystem. With the right approach, the Salam contract has the potential to become a key instrument in Islamic agricultural financing. Its widespread implementation can drive the transformation of the agricultural sector toward a more productive and equitable direction. Sustainable efforts are needed to ensure its effective implementation in the field.

Agung Pamungkas; Achmad Faisal; Anang Shophan Tornado

International Journal of Sociology and Law 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Corruption is an extraordinary crime that not only causes massive state financial losses but also impedes national development. Efforts to eradicate corruption are insufficient if limited to the imprisonment of perpetrators; they must be accompanied by state asset recovery. The prosecutor, as the dominus litis in the criminal justice sistem, plays a central role in the process of seizing assets derived from corruption. This research aims to analyze the authority of prosecutors to seize assets in corruption cases, identify the obstacles encountered, and formulate solutions to optimize the exercise of this authority. The research method employed is normative juridical, utilizing a statutory approach and a case approach. The findings indicate that prosecutors have a strong legal basis for asset seizure, as stipulated in the Criminal Procedure Code (KUHAP), the Anti-Corruption Law, and other relevant regulations. However, in practice, prosecutors face various obstacles, both juridical, such as legal loopholes in the evidentiary process, and non-juridical, such as the complex modus operandi of perpetrators in concealing assets, slow inter-agency coordination, and challenges in tracing assets located abroad. Therefore, it is imperative to strengthen the regulatory framework through the enactment of the Asset Forfeiture Bill, enhance the capacity and integrity of prosecutors, and bolster international cooperation to maximize the recovery of state losses.