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This study aims to analyze the implementation of e-commerce tax in Indonesia from the perspectives of law and enforcement effectiveness. Using a normative juridical approach, this research examines the legal norms outlined in legislation, including Law No. 11 of 2008 on Electronic Information and Transactions (as amended), Law No. 7 of 2014 on Trade, and Minister of Finance Regulation No. 210/PMK.010/2018. The findings indicate that e-commerce requires specific regulations due to its unique characteristics compared to conventional trade. These regulations aim to protect consumers and ensure tax compliance. However, challenges in implementing these regulations persist, particularly in supervision and law enforcement. Furthermore, the taxation aspect of e-commerce faces difficulties in reaching international businesses and avoiding tax evasion. Therefore, ongoing efforts from the government are necessary to strengthen regulations and law enforcement in addressing the dynamics of e-commerce development in Indonesia, to achieve legal certainty and optimal tax contributions from this sector.

Amid rising challenges of intolerance, social polarization, and the strengthening of exclusive religious sentiments, interreligious dialogue has become a strategic instrument for nurturing diversity and reinforcing national harmony. This study examines how interreligious dialogue contributes to strengthening the pillars of harmony as outlined in the concept of the Tri Kerukunan Umat Beragama (Three Pillars of Religious Harmony). It also explores the extent to which this concept remains relevant and effective in addressing the current dynamics of religious diversity in Indonesia. The purpose of this research is to analyze the role of dialogue as a mechanism of cross-faith communication in fostering mutual understanding, cultivating respect for differences, and promoting harmonious social relations within a pluralistic society. Using a qualitative approach through a comprehensive literature review, this study investigates various scholarly works related to interfaith dialogue, religious harmony, and Indonesia’s socio-religious landscape.The findings indicate that interreligious dialogue functions not only as a means of resolving differences and preventing conflict but also as a transformative space that strengthens trust, cooperation, and solidarity across religious communities. Thus, dialogue remains a crucial pillar in achieving sustainable and inclusive religious harmony in Indonesia, although it requires

This study examines the dynamics of Christian families in navigating modern lifestyles, focusing on the congregation of GKII Efata Bonet Engkabang. Modernity characterized by digitalization, high mobility, economic pressure, and shifting social values has significantly influenced family communication patterns, emotional relationships, and spiritual formation within Christian households. The purpose of this study is to describe the changes experienced by congregational families in the context of modernity and to analyze the role of pastoral counseling as a relevant form of support for family well-being. This research employed a descriptive qualitative method, collecting data through in-depth interviews, limited observations, and a review of church documents. The findings indicate that Christian families face challenges such as declining communication quality, reduced family time, the pervasive influence of gadgets on daily interactions, and weakened spiritual disciplines. Furthermore, shifting parenting patterns and increasing psychological pressure also affect family stability. Within this context, pastoral counseling in GKII Efata Bonet Engkabang plays an essential role in providing spiritual, emotional, and practical guidance through empathetic, relational, and faith-based approaches. Pastoral care has proven effective in helping families realign life priorities, strengthen communication, and cultivate sustainable spiritual practices. The implications of this study highlight the urgency of enhancing structured family support programs in the church, improving pastoral leaders’ capacity as counselors, and encouraging families to develop healthy digital discipline to maintain relational and spiritual quality amid the demands of modern life.

Early marriage conducted through siri (unregistered religious marriage) remains a complex social phenomenon in Indonesia, often influenced by emotional ties, religious beliefs, and family expectations. This study explores the intersection between love, faith, and family in shaping decisions surrounding early siri marriage and religious conversion. Through a qualitative approach, the research examines how young individuals navigate personal relationships while facing moral, spiritual, and cultural pressures. The findings reveal that early siri marriage is frequently chosen as a solution to preserve family honor or legitimize romantic relationships, yet it also creates legal and psychological vulnerabilities, especially for young women. Furthermore, the decision to convert religions is shown to be deeply connected to marital commitments and familial influence, reflecting the struggle between personal conviction and social acceptance. This study highlights the need for broader legal protection, education, and social support systems to address the long-term impacts of unregistered early marriage and religious transition. Ultimately, the research emphasizes that decisions regarding marriage and faith are rarely individual choices alone, but rather shaped by powerful emotional and familial dynamics.

The principle of presumption of innocence aims to protect suspects or defendants from arbitrary actions by law enforcement officials. The principle of presumption of innocence is related to human rights. With this principle of presumption of innocence, the rights of those concerned must be respected. The person's human rights must continue to be protected by a fair legal process. In reality, the principle of presumption of innocence is often set aside in several cases, especially in cases of terrorism. How is the principle of presumption of innocence applied and its relationship with human rights in terrorism cases? And what needs to be done by the government to provide a legal umbrella to guarantee the application of the principle of presumption of innocence in law enforcement practices in terrorism cases? The method used by researchers here is the juridical method. Based on the results of research conducted by researchers, terrorism cases, which not only apply in Indonesia but also in other countries, are considered a crime that cannot be forgiven. The methods used by law enforcement are contrary to criminal justice and violate applicable laws. As a result, the existence of this principle is contrary to the reality that occurs in law enforcement practice. For this reason, it is necessary to carry out a review and take firmer action against law enforcement officials who do not heed the application of the principle of presumption of innocence, especially in cases of terrorism, in order to achieve the goal of just law amidst the dynamics of law enforcement.   Keywords: , ,.

This research aims to analyze the intrinsic elements in the novel “Danur” by SSsRisa Saraswati using descriptive qualitative method. The main focus of this analysis includes theme, character, plot, setting, point of view, language style, and mandate contained in the novel. The qualitative method was chosen because it allows researchers to explore the meaning and context of the text in depth, as well as understand the interaction between these elements in forming the whole narrative. The results of the analysis show that the main theme of the novel revolves around the supernatural experiences experienced by the main character, as well as the relationship between the real world and the supernatural world. The characters in “Danur” are built with strong details, creating interesting dynamics in a storyline that moves forward with several flashbacks. The time and place settings provide important context for understanding the conflict. The first-person point of view deepens the emotional experience of the main character, while the language style used creates an atmosphere that supports the theme of the story. This research is expected to contribute to the study of Indonesian literature, especially in understanding Risa Saraswati's works and the application of qualitative methods in literary analysis.

This research is motivated by the researcher’s curiosity about discrimination and social conflict, which are the central themes in the novel Maryam by Okky Madasari. The main character in this novel, Maryam, faces an inner conflict between maintaining her personal beliefs and coping with the social pressures exerted by her community and family. The internal and external conflicts experienced by Maryam illustrate the psychological dynamics of individuals living in an intolerant environment. To understand these conflicts, this study applies Sigmund Freud's psychological approach, emphasizing the interaction among the id, ego, and superego. The method used in this research is descriptive qualitative, employing a literature review. The analysis reveals that while Maryam’s id drives her to uphold her freedom and personal beliefs, her superego imposes pressure through societal norms and family expectations. Meanwhile, Maryam's ego functions as a mediator, seeking a compromise, though this leads to emotional distress. These internal and external conflicts reflect the social realities faced by individuals from minority groups, which can significantly influence their life choices.

The social construction of lesbians in Makassar City is greatly influenced by the social dynamics around them. The processes of externalization, objectification, and internalization experienced by lesbian individuals create space for the lesbian community to form more flexible and diverse identities and roles. Nevertheless, the challenges that lesbians face are related to social norms that often limit the expression of their identities, both in heterosexual contexts and within their own communities. Lesbians who choose to display a more feminine or masculine role, or conversely display a more neutral identity, demonstrate an effort to communicate and adapt to it.This research also reveals that there is a tension between the quest for acceptance by wider society and the search for space for freedom of self-expression. For some lesbians, the choice to appear in accordance with social expectations such as feminine or masculine appearance is a way to conform to existing norms, even though sometimes this does not reflect their true identity. On the other hand, lesbians who prefer not to be bound by labels and rigid gender roles show that they are trying to fight for freedom in defining their own relationships and identity. This research contributes to the understanding of how the social construction of lesbians is shaped and influenced by various social factors, culture, and personal experiences, as well as how lesbian individuals navigate their social world by forming a more flexible and evolving identity.    

This paper discusses in depth the relationship between green constitution and green democracy in the context of environmental protection in Indonesia. In the modern era, environmental issues have become increasingly urgent, especially with the growing threats to ecosystems due to human activities. This research raises several problems, including the lack of public understanding regarding environmental legal norms contained in the 1945 Constitution, as well as the challenges faced in its implementation. The main objective of this research is to explore and analyze the connection between the principles of green constitution as stipulated in Article 28H paragraph (1) and Article 33 paragraph (4) of the 1945 Constitution with the existing environmental policy practices. This study also aims to identify the dynamics influencing the development of environmental protection law in Indonesia and to assess the effectiveness of the policies that have been implemented. The method used in this research is a normative juridical approach with descriptive analysis. Through a systematic literature review, this study examines various legal sources, official documents, and relevant literature related to the theme of green constitution and environmental protection. The findings indicate that although environmental norms have been accommodated in the constitution, significant challenges remain in terms of implementation, including the misalignment between government policies and constitutional mandates. This research concludes that to achieve optimal environmental protection goals, continuous evaluation and oversight of the implementation of existing laws are necessary. Furthermore, closer collaboration between the government, society, and other stakeholders is crucial to ensure that the policies adopted are not merely symbolic but also effective in protecting the environment. Moreover, this study emphasizes the importance of integrating the concept of ecocracy into public policy, which can serve as a guideline in making environmentally conscious decisions. Thus, the protection and management of the environment can be effectively and sustainably realized, creating a safe and healthy environment for future generations.

Da'wah is an activity that aims to invite people to the path of truth and guidance from Allah SWT, carried out orally or in writing with the spirit of calling and guiding the people. As an integral part of Islamic teachings, this da'wah requires not only sincerity but also good management so that its implementation is effective, structured, and relevant to the development of the times. In this case, management becomes an important element that includes planning, implementing, and evaluating religious programs. The values ​​contained in this management can be reflected in the Qur'an, such as strategy, trustworthy leadership, and a wise approach, emphasizing the importance of integration between da'wah and management. Management is interpreted as an-nizam or at-tanzim, which is a regulatory system that puts everything in its place. The relationship between management and da'wah is synergistic, where da'wah requires a management program and communication media to reach the community effectively and innovatively. A da'i, in this context, also has a very imaudience’s important role, namely as a manager who must understand the audience's characteristics and design the right da'wah strategy. Therefore, the integration of management in da'wah activities is one of the essential needs in building a systematic and competitive da'wah movement amidst modern social dynamics.

This study examines the impact of interest rates and inflation during the 2019-2023 period on asset allocation strategies in Indonesia's investment portfolio. Investment decisions are heavily influenced by two macroeconomic components, namely interest rates and inflation. These factors mainly affect how assets comprise a portfolio. In this study, data on Bank Indonesia's benchmark interest rate and the national inflation rate over the past five years are analyzed to see the pattern of change and its impact on asset allocation strategies, which include stocks, bonds, property, and other assets. The results show that rising interest rates significantly encourage people to shift from high-risk assets (e.g. stocks) to safer assets (e.g. bonds and deposits). Meanwhile, high inflation triggers an increased allocation to physical assets such as property and gold as a hedge against declining purchasing power. This research provides insights for investors to adjust their investment portfolios based on macroeconomic dynamics, especially in the face of interest rate volatility and inflation. The findings also highlight the importance of flexibility and diversification in asset allocation strategies to achieve optimal investment objectives amid economic uncertainty. The conclusion of this study confirms the importance of understanding interest rate and inflation dynamics in formulating effective investment strategies in Indonesia. The implications of these findings can be used by investors and policymakers in designing better monetary policies and investment strategies, in order to maintain national economic stability.

This research was conducted on UMKM groups established based on program instrumentation in the form of community development. The focus of this research is on the dynamics and processes that involve groups as strategic alliances between knowledge sharing and competitive motives. This research uses a qualitative approach with a case study method. Data was collected through in-depth interviews and focus group discussions. Identification of research informants was done by snowball sampling through key informants of group leaders and former group mentors. Triangulation of sources and methods was used to ensure the validity of the data. Field data will be collected, classified, reduced, and then interpreted according to the Miles and Huberman method. The group will be able to work and evolve if there is a reciprocal process of interests among its members, such as sharing knowledge. Between competitive motives and the process of sharing knowledge will potentially negate each other in group dynamics. Therefore, this dynamic requires factors that can ensure a balance between the two. How to keep competitive motives at a healthy competitive level and, on the other hand, not interfere with the process of sharing knowledge, which is one of the indicators that the group is working and developing.

In the era of globalization, pop culture has become a powerful medium in shaping individual identities, including Muslim identity. This article explores how pop culture influences the transformation of Muslim identity within the context of globalization, particularly among the younger generation. Through a qualitative approach, this research delves into the interaction between elements of popular culture, such as music, film, and social media, with religious practices and values within Islam. The study utilizes in-depth interviews and content analysis from various media platforms, including social media and other media sources, to understand the dynamics of identity change among Muslim youth. The findings will illustrate how pop culture shapes the perspectives and behaviors of the Muslim generation, blending Islamic traditions with elements of modernity to form a unique Muslim identity. This article provides insight into how Muslim identity in the modern era continues to evolve and adapt within an increasingly connected and diverse society. The research makes a significant contribution to our understanding of Muslim identity in the modern age, highlighting the complexity and fluidity of identity in a constantly changing society. This article makes a crucial contribution to cultural and religious studies and paves the way for further research on this topic. It emphasizes the importance of understanding Muslim identity as a dynamic and layered phenomenon that continuously evolves with global culture. This study offers new insights into the transformation of Muslim identity in modern society and underscores the importance of understanding the influence of pop culture on the identity transformation process. Thus, this article contributes to a broader discussion on identity, religion, and culture in the context of globalization.

This study explores the dynamics of digital investment in Indonesia within the framework of Islamic economics. The rapid advancement of technology has facilitated the growth of Sharia-compliant investments through digital platforms, making investment more accessible to the Muslim population. This research categorizes several prominent types of Sharia-compliant digital investments, including Online Sharia Mutual Funds, Sharia-Compliant Stocks, UMKM Crowdfunding, Digital Gold, and Online Sharia Property. Each type is evaluated based on its adherence to Islamic principles, legal regulations, and associated risks and opportunities. The study finds that while digital investment platforms offer considerable accessibility and inclusivity, ensuring Sharia compliance remains a challenge amid evolving regulations and technological innovations. Furthermore, the study addresses the regulatory frameworks that oversee these investment types, such as POJK regulations and MUI fatwas, which play a crucial role in maintaining compliance. This research contributes to the ongoing development of Islamic digital finance in Indonesia, providing insights for regulators, platform providers, and investors who seek to expand Sharia-compliant digital investments responsibly.

This research aims to describe and evaluate the accompaniment in the implementation of donations to orphans during the 10th Muharram commemoration in Kelurahan Kumai Hilir, which is an annual tradition with significant social and religious values. The main focus of this study is the effectiveness of the implementation, where there are shortcomings in planning, committee coordination, and the distribution of donations, which are often uneven and not well-targeted. To understand these dynamics, this study uses a descriptive qualitative approach with observation, in-depth interviews, and documentation methods, involving various parties such as the organizing committee, community leaders, and orphans as beneficiaries. The data obtained shows that the accompaniment provided during the donation process successfully improved various important aspects, including active participation of the local community in the event, improvements in the coordination system among the previously unstructured committee, and ensuring that donation distribution became more targeted and fair. In addition to material benefits, the orphans who received donations felt better emotional support, with more attention from the community that was more directly involved in the donation process. This activity also played a role in strengthening social solidarity among residents, making the 10th Muharram commemoration not only a moment for giving donations but also an opportunity to build stronger social ties between the community and the beneficiaries. With this accompaniment, it is hoped that the donation tradition in Kelurahan Kumai Hilir can continue to develop in a more organized manner and have a more significant impact on the well-being of orphans as well as the social life of the community as a whole.

This research aims to examine the relationship between language and society through a sociolinguistic perspective, focusing on language variations that are influenced by social factors such as class, gender, ethnicity and age. Using the literature review method, this research analyzes various previous studies that discuss language variations, dialects, social identities, and the role of bilingualism in multicultural societies. The research results show that language not only functions as a means of communication, but also as a reflection of social identity, culture and power. Variations in language use, whether in the form of dialect, style, or register, reflect social stratification and power relations in society. In addition, the phenomena of bilingualism and language shift highlight the dynamics of interactions between national languages ​​and regional languages, with potential threats to the survival of regional languages. This research concludes that a deep understanding of language variation is important for preserving linguistic and cultural richness. The limitations of the literature review method underscore the need for further research to enrich sociolinguistic studies.

In the effort to foster global economic growth increasingly focused on maritime connectivity, global maritime axis policies have become increasingly crucial. This is especially true for island regions like the Riau Islands Province. In confronting these complex dynamics, SWOT analysis becomes a vital instrument for understanding the challenges and opportunities involved. This article explores strategic navigation within the context of the Riau Islands Province, with a focus on SWOT analysis of global maritime policies. Through this approach, the article aims to provide in-depth insights into the factors influencing maritime policies in the region, as well as highlighting strategic potentials and challenges that need to be addressed. Consequently, the results of this analysis are expected to serve as a foundation for effective decision-making in developing sustainable and adaptive maritime policies in the Riau Islands Province.

This study examines the dynamics of personal adjustment in Quranic memorization students using a mixed methods approach, combining quantitative field analysis as primary data and meta-analysis as secondary data. The field study involved 515 students from two Indonesian Islamic boarding schools: Pesantren Tahfizh Daarul Qur'an and Yayasan Islamic Centre Sumatera Utara. The meta-analysis included 30 studies (N = 4,827) from international databases. The quantitative analysis showed a high level of personal adjustment among students (M = 3.66, SD = 0.52), with the highest score on acting objectively according to one's conditions and potential (M = 3.85, SD = 0.48). Regression analysis revealed that self-acceptance significantly predicted overall personal adjustment (β = 0.42, p < .001). The meta-analysis confirmed a positive relationship between self-acceptance and personal adjustment (r = 0.53, 95% CI [0.47, 0.59]). Moderator analysis indicated a stronger effect for female students (r = 0.58) than males (r = 0.49). These findings extend the research of Ahmad et al. (2022) and Rahma (2023) by identifying unique factors influencing personal adjustment of Quranic memorization students, such as memorization intensity (β = 0.31, p < .01) and social support in Quranic boarding schools (β = 0.28, p < .01). Additionally, the integration of primary and secondary data provides a comprehensive understanding of the dynamics of personal adjustment in Quranic memorization students, emphasizing the importance of evidence-based interventions to enhance the psychological well-being of these students.

This article aims to explore the dynamics of business in the digital era and the disruptive impact of information technology on companies. Through literature analysis, this study identifies technologies such as AI and big data that are used to improve efficiency and innovation. The results show that the integration of information technology in business models improves productivity and customer experience. This article emphasizes the importance of developing skills and organizational culture that support innovation as the key to facing disruptive challenges. This article provides valuable insights for companies in formulating adaptation strategies amidst global business changes.

Using a mixed-method approach, This study examines emotional support for Quranic memorization students (santri tahfidz) in Islamic boarding schools (pesantren). Quantitative analysis of 515 santri tahfidz revealed high levels of emotional support (M = 3.74, SD = 0.68) with two primary dimensions: reliable relationships (74.96%) and trusted guidance (75.17%). Multiple regression analysis uncovered a significant relationship between emotional support and Quranic memorization achievement (β = 0.42, p < .001, R² = 0.18). A meta-analysis of 28 studies (N = 3,627) confirmed a positive correlation between emotional support and students' psychological well-being (r = 0.39, 95% CI [0.34, 0.44]). MANOVA results indicated significant differences in santri tahfidz's perceptions of emotional support based on gender (Wilks' λ = .97, F(2, 512) = 7.85, p < .001, partial η² = .03) and age (Wilks' λ = .95, F(4, 1022) = 6.73, p < .001, partial η² = .03). These findings extend previous research by Hasfi (2018) and Vista (2018) by identifying the specific roles of teacher support (β = 0.31, p < .01) and peer support (β = 0.28, p < .01) in enhancing student resilience. Furthermore, this study contributes to a more comprehensive understanding of emotional support dynamics in pesantren tahfidz education, integrating Bronfenbrenner's (1979) ecological perspective and Deci and Ryan's (2000) self-determination theory. Finally in a practical context, the researcher evaluates this study has implications for the development of more structured and efficient emotional support intervention programs in tahfidz pesantren.