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Poverty remains a fundamental problem rooted in Indonesia's socio-economic structure, despite various mitigation schemes implemented by the government. As the country with the largest Muslim population in the world, Indonesia has enormous sharia-based public financial resources, where zakat should be positioned as a strategic means of wealth distribution. However, in reality, this instrument is often not optimally realised in national macroeconomic policy. This study aims to analyse Monzer Kahf's Islamic economic thinking on zakat and its relevance to poverty alleviation efforts in Indonesia. The research method used is qualitative with a library research approach through a systematic literature review of Monzer Kahf's fundamental works and various studies related to national zakat management, which are analysed descriptively and analytically to connect the theoretical framework with the socio-religious dynamics in Indonesia.  

This study examines the influence of earnings quality and dividend policy on firm value at PT Alkindo Naratama Tbk during the period 2014–2024. Firm value is measured using the Price to Book Value (PBV), earnings quality is proxied by the ratio of operating cash flow to net income (QOE), and dividend policy is measured using the Dividend Payout Ratio (DPR). This research adopts a quantitative approach with an associative causal design using secondary data obtained from the company’s quarterly financial reports over eleven years, resulting in 44 observations. The analysis method applied is multiple linear regression. The findings reveal that earnings quality has a positive and significant impact on firm value. Dividend policy also shows a positive and significant effect on firm value. Simultaneously, earnings quality and dividend policy significantly influence firm value. The coefficient of determination indicates that a large proportion of firm value variation can be explained by these two variables. These results support signaling theory, which suggests that high earnings quality and stable dividend distribution provide positive signals to investors and increase market confidence in the company. The study contributes to financial management literature by highlighting the importance of financial performance indicators in determining firm value.

The transition toward sustainable energy systems requires the transformation of renewable energy marketing strategies, particularly for waste-based energy. This study aims to analyze the effects of green marketing, stakeholder collaboration, and technological innovation on the marketing effectiveness of waste-based energy, with customer satisfaction as an intervening variable. A quantitative approach with a survey design was used. Data were collected from 300 respondents, comprising consumers and stakeholders at PT PLN (Persero) ’s waste-based energy processing units. Structural Equation Modeling (SEM) was used to analyze the data. The results indicate that green marketing, stakeholder collaboration, and technological innovation significantly influence customer satisfaction and the effectiveness of marketing. Furthermore, customer satisfaction significantly mediates the relationship between independent variables and marketing effectiveness. These findings emphasize the importance of integrating sustainable marketing strategies, multi-stakeholder synergy, and innovative technologies to enhance the competitiveness of waste-based energy products in the market. This study contributes to the theoretical development of renewable energy marketing models and provides practical implications for policymaking and green energy marketing strategies in Indonesia.

Criminal law policy in Indonesia saw significant modifications with the adoption of the new Criminal Code (KUHP), particularly with regard to the regulation of cohabitation and adultery. Because it directly affects people's private life and may have an impact on human rights protection, this arrangement has sparked discussion in the community. This study intends to investigate the application of the penal provisions of adultery and cohabitation in the new penal Code and examine its consequences for the protection of human rights. The research method applied was normative legal research with a legislative, conceptual, and human rights approach. The study's findings show that the regulation and implementation of laws relating to adultery and promiscuity can lead to issues in law enforcement, particularly those relating to the right to privacy, the proportionality of punishment principle, and the potential for actual abuse of power. The conclusion of this study underlines the necessity for the judicial implementation of the law and geared towards the protection of human rights, as well as the examination of criminal law policies to be in line with the ideals of the rule of law, democracy, and respect for individual freedom.

Women Farmer Groups play an important role in strengthening household food security, yet limited food diversity remains a challenge in rural communities. This study analyzes the empowerment process of the Melati Women Farmer Group (KWT Melati) through an integrated farming program in improving household food security in Sarengkol Hamlet, Sukagalih Village, Sukaratu District, Tasikmalaya Regency. The research employed a qualitative descriptive method with a case study approach. Data were collected through in-depth interviews, observation, and documentation. The findings show that the empowerment process was participatory, gradual, and sustainable, implemented through five stages. The enabling stage expanded women’s access and participation through social support and extension facilitation. The empowering stage strengthened technical and organizational capacities as well as women’s roles in decision-making. The protecting stage was reflected in social solidarity and mutual cooperation as informal protection. The supporting stage appeared through continuous assistance and community support. The maintaining stage indicated organizational independence despite reduced external aid. The study concludes that empowerment through integrated farming strengthens household food security based on social capital and women’s autonomy.

This study aims to investigate curriculum development strategies in five countries—Finland, Indonesia, the United States, Japan, and Singapore—through a qualitative library research approach. Curriculum reform has become a global priority in response to rapid technological advancement, globalization, and changing educational demands. This study reviews 50 scholarly sources, consisting of 10 references for each country, including journal articles, policy documents, and official government reports. The analysis focuses on key aspects of curriculum development, namely governance structure, curriculum orientation, teacher autonomy, assessment practices, and technology integration. The findings indicate that while all five countries emphasize competency-based learning and the integration of technology to improve learning quality, they differ significantly in curriculum governance, flexibility, and implementation strategies. Finland and the United States demonstrate higher levels of decentralization and teacher autonomy, whereas Indonesia, Japan, and Singapore apply more centralized curriculum systems. Common challenges identified include ensuring educational equity, enhancing teacher readiness, and adapting curricula to rapid societal and technological changes. This study contributes to a comparative understanding of international curriculum strategies and provides insights for improving curriculum design through evidence-based and technology-supported approaches.

This study aims to critically examine the concept of economic justice proposed by Abu Ubaid al-Qasim bin Sallam in his work Al-Amwal and to evaluate its relevance to contemporary economic dynamics. The research applies a qualitative approach using a library research method, in which Al-Amwal serves as the primary source, supported by various secondary references related to Islamic economics and theories of distributive justice. The data were analyzed through content analysis to identify Abu Ubaid’s core ideas, followed by a comparative approach to relate his framework to modern economic principles and practices. The findings reveal that Abu Ubaid’s concept of economic justice is both distributive and structural in nature. It not only emphasizes equitable wealth distribution but also highlights the importance of systemic regulation and public policy oriented toward social welfare. Zakat is positioned as a central instrument for wealth redistribution aimed at reducing social inequality and alleviating poverty. Furthermore, the state plays a strategic role in managing public resources transparently and fairly to ensure collective prosperity. Ethical values are also fundamental in economic activities to prevent exploitation, injustice, and imbalance. Overall, Abu Ubaid’s economic thought remains highly relevant in addressing modern challenges, particularly issues of income inequality, social justice, and sustainable development in today’s global economic system.

This study examines the effectiveness of zakat distribution during the leadership of Umar bin Abdul Aziz and its relevance to poverty alleviation models in Indonesia. Structural poverty remains a persistent challenge in Indonesia’s economic development, requiring systematic and sustainable solutions. Within Islamic economic thought, zakat functions not only as a religious obligation but also as a fiscal instrument capable of promoting social welfare and economic independence. This research employs a qualitative approach through historical and literature study methods, analyzing classical Islamic governance practices alongside contemporary zakat management in Indonesia. The findings reveal that the success of zakat distribution under Umar bin Abdul Aziz was supported by centralized governance, strong institutional reform of Baitul Mal, strict supervision, and integrity-based leadership, resulting in effective wealth redistribution and significant poverty reduction. The study further finds that productive zakat distribution, institutional integration, regulatory reinforcement, and digital transparency are crucial elements for enhancing the performance of zakat institutions in Indonesia. The implications suggest that strengthening governance, accountability, and productive empowerment programs can transform zakat into a strategic socio-economic policy instrument capable of addressing structural poverty in a sustainable manner.

This study aims to analyze the implementation of the Village Fund (Dana Desa/DD) Program in Tote Village, Bolangitang Barat Subdistrict, North Bolaang Mongondow Regency. The study focuses on the implementation of the Village Fund policy as viewed from several aspects, namely (a) organizational capacity, (b) information dissemination, (c) community support, and (d) the distribution of village potential This study employed a qualitative, descriptive research approach Data sources were obtained through in-depth interviews with village officials and community members, supported by observation and documentation The results showed that the implementation of the Village Fund Program in Tote Village has not been fully optimal This is indicated by the lunited organizational capacity of village apparatus, uneven dissemination of information to the community, and relatively low community participation and support in several Village Fund programs. In addition, the distribution of village potential in program implementation has not been entirely well-targeted. Nevertheless, the Village Fund Program has contributed positively to infrastructure development and the economic empowerinent of the village community. It can be concluded that improving the implementation of the Village Fund Program requires strengthening village officials capacity, enhancing transparency and information dissemination, and actively involving the community in the planning, implementation, and supervision of the program.

From the perspective of criminal liability theory, criminal policy, and Islamic law, sexual gratification is a form of corruption. According to positive criminal law, a person can only be held liable when three essential elements are fulfilled: an unlawful act, culpability (dolus or culpa), and the capacity for responsibility. However, in the context of public office, sexual gratification constitutes an unlawful act because it involves the acceptance of non-fina. Since the acceptance of sexual services within a power relationship usually indicates awareness of reciprocal policy gains, purpose (dolus) is frequently dominating. From the perspective of criminal policy, the restriction of sexual gratification reflects the growth of corruption as a white collar crime—a term coined by Edwin H. Sutherland—where abuse of power encompasses intangible rewards in addition to monetary transfers. According to Islamic law, sexual enjoyment constitutes two violations: it may be considered risywah (bribery) because of its transactional motive, and it may also be considered jarimah zina if it takes place outside of a legally recognized marriage. Such behaviors compromise the protection of property, ancestry, and religion through the framework of maqāṣid al-sharī‘ah developed by Abu Ishaq al-Shatibi in Al-Muwafaqat. The study comes to the conclusion that in order to guarantee accountability, protect public integrity, and promote social welfare, it is imperative to develop legal interpretation and evidential procedures.

Indonesia harbors extraordinary linguistic diversity with over 700 regional languages representing approximately 10% of the world's languages within 1.3% of global land area. However, this diversity faces existential threat from language shift toward Indonesian, urbanization, education policies favoring the national language, and globalization. UNESCO classifies 146 Indonesian languages as endangered, with several dozen facing imminent extinction as last speakers age without intergenerational transmission. This study documents the current vitality status of Indonesian regional languages, analyzes factors driving language endangerment and shift, evaluates existing conservation efforts, and proposes evidence-based strategies for language revitalization and maintenance. A multi-phase approach was employed: vitality assessment of 150 regional languages using UNESCO's Language Vitality and Endangerment framework with surveys involving 2,400 speakers; ethnographic case studies in 12 speech communities; policy analysis; evaluation of 25 revitalization programs; and predictive modeling of language shift trajectories. Of 150 surveyed languages, only 23 (15.3%) classified as safe with robust intergenerational transmission; 48 (32.0%) were vulnerable; 42 (28.0%) definitely endangered; 28 (18.7%) severely endangered; and 9 (6.0%) critically endangered. Key endangerment drivers included Indonesian-only education (92.3% of schools), urban migration (67.8% of youth), negative language attitudes (54.2% of parents), and lack of written traditions (73.4% of languages lacking orthographies). Modeling projected that without intervention, 40% of currently vulnerable languages will become definitely endangered within 20 years. Successful revitalization demands community-owned interventions, mother-tongue-based multilingual education, new digital language domains, and attitude change campaigns. Indonesia's linguistic diversity represents invaluable cultural and scientific heritage requiring urgent, coordinated conservation action.

Indonesian Sign Language (Bahasa Isyarat Indonesia, BISINDO) is often misunderstood as merely a gestural or simplified form of communication, undermining its linguistic sophistication and contributing to barriers to deaf inclusion in Indonesia. Approximately 2.6 million deaf individuals in the country rely on BISINDO as their primary language. This study explores the linguistic complexity of BISINDO, documenting its phonological, morphological, syntactic, and semantic systems. Using a mixed-methods approach, we analyzed 150 hours of BISINDO conversations from 80 deaf signers, conducted experimental studies on phonological distinctions and syntactic complexity, and performed ethnographic fieldwork in deaf communities and schools. Comparative analysis with American Sign Language (ASL) was also conducted. Our findings demonstrate that BISINDO is a fully developed natural language, with 45 handshapes, 18 locations, 23 movements, and 4 orientations in its phonological system. It shows productive morphological processes, flexible word order, and rich semantics, including idioms and metaphors. However, there are significant barriers to inclusion: 68% of deaf students lack qualified BISINDO teachers, and 84% of public services lack sign language interpreters. Furthermore, 72% of hearing Indonesians still do not recognize BISINDO as a legitimate language. Deaf community organizations, however, report BISINDO as central to their identity. The study highlights the need for policy reforms, including BISINDO recognition as an official language, qualified interpreters, bilingual deaf education, and public awareness campaigns to combat misconceptions.    

This study is developed as a conceptual paper that analyzes halal marketing practices through a maqashid shariah lens across three operational domains: digital marketing, customer service and business administration. The paper is motivated by recent developments in the global halal economy, the stronger linkage between halal assurance, governance quality and digital transparency, and Indonesia's policy acceleration toward mandatory halal implementation in October 2026. Methodologically, the study uses a structured literature review and conceptual synthesis of international reputable journals and relevant Indonesian journals, complemented by policy and industry reports. The analysis maps prior findings into maqashid dimensions (protection of religion, life, intellect, wealth and dignity) and translates them into practical indicators of honesty, transparency, fairness, consumer protection and procedural reliability. The paper argues that credible halal marketing depends not only on promotional messages but also on service conduct and disciplined administrative governance. It contributes a conceptual framework and practical propositions for evaluating halal marketing practices in MSMEs and service businesses.

This study aims to analyze the role of Islamic Religious Counselors as street-level bureaucrats in implementing Islamic Community Guidance policies in Batang Regency. The study used a mixed-methods approach with a sequential explanatory design, beginning with the collection and analysis of quantitative data and then deepening with qualitative data. Quantitative data were obtained from 53 respondents using a questionnaire that was tested for validity and reliability. In contrast, qualitative data were collected through in-depth interviews, observations, and documentation with religious counselors, Ministry of Religious Affairs officials, the KUA (Office of Religious Affairs), and the community. Data analysis was conducted descriptively and analytically using Michael Lipsky's street-level bureaucracy theory as an analytical framework. The study's results indicate that the role of Islamic Religious Extension Workers as street-level bureaucrats is positively and strongly associated with the successful implementation of the Islamic Community Guidance policy (r = 0.826; p < 0.01). Qualitative findings revealed that extension workers exercise discretion in the form of community assistance, adjustments to extension methods, strategic flexibility, and responsiveness to socio-religious issues at the local level. This study confirms that the effectiveness of Islamic Community Guidance policies is not determined solely by formal policy design but is highly dependent on the capacity, flexibility, and discretion of Islamic Religious Counselors, the implementing actors at the field level. These findings provide theoretical contributions to the development of street-level bureaucracy studies in the context of religious policy, as well as practical implications for formulating more contextual and responsive policies.

This study examines the implementation of Papua Special Autonomy in the context of the relocation policy affecting indigenous betel nut vendor women in Sorong City, using an interpretative perspective. The research focuses on how betel nut women vendors understand and experience the relocation policy as indigenous actors directly affected by public policy. The objective of this study is to explore the meanings, experiences, and interpretations constructed by these women in relation to relocation policies under the framework of Papua Special Autonomy.  This research employs a qualitative method with an interpretative approach, utilising in-depth interviews, field observations, and document analysis. The findings reveal that the relocation policy has not fully reflected the core principles of Special Autonomy, particularly in protecting, empowering, and recognising the rights of indigenous Papuans. The women vendors interpret relocation not merely as an urban spatial arrangement, but as a restriction on their economic space and socio-cultural identity.  This study contributes theoretically by enriching the discourse on Special Autonomy from the perspective of local actors, and practically by offering policy recommendations for more inclusive, participatory, and culturally sensitive relocation policies in Papua.

Inconsistent terminology across cybersecurity frameworks undermines global governance and interoperability. The National Institute of Standards and Technology Cybersecurity Framework (NIST CSF 2.0) and ISO/IEC 27001:2022 share similar objectives but diverge semantically in defining risk, control, and resilience. This semantic gap causes difficulties in compliance mapping and automated policy translation. Research Objectives: This study aims to analyze the semantic similarity and divergence between NIST and ISO/IEC 27000 terminologies, identify conceptual structures influencing interoperability, and propose an AI-assisted foundation for harmonizing cybersecurity language globally. Methodology: A mixed-method semantic comparative design integrates Natural Language Processing (NLP) and ontology mapping. Using the nist_glossary.csv dataset and ISO vocabularies, terms were normalized and analyzed via cosine similarity using sentence-transformer embeddings. Ontological alignment was visualized through the Semantic Threat Graph (STG) and validated by certified experts using Cohen’s Kappa reliability tests. Results: From 672 term pairs, results show 40.9% high semantic equivalence, 38.8% partial overlap, and 20.3% semantic divergence. Strongest alignment appears in “Protect” and “Identify” domains, while divergences occur in governance and recovery-related terms. Ontology mapping revealed three conceptual clusters—Risk Governance, Technical Safeguards, and Organizational Readiness. Conclusions: Findings confirm a 79.7% total semantic alignment, indicating strong potential for harmonizing global cybersecurity standards. The study contributes an empirical model combining computational linguistics and AI-based ontology mapping to establish semantic interoperability, enabling unified cybersecurity governance and AI-driven compliance automation. Keywords: Semantic Interoperability; Ontology Mapping; Cybersecurity Frameworks; Terminology Alignment; AI Harmonization

This study examines the application of Transparent Artificial Intelligence (AI) for fraud detection in public welfare programs using publicly available administrative data. Persistent challenges in welfare governance such as misallocation, fraud, and data inaccuracy necessitate analytical frameworks that are both effective and explainable. The research aims to design and evaluate an interpretable anomaly detection system capable of identifying irregularities in welfare distribution while maintaining transparency and accountability. Methodologically, the study employs two unsupervised models Isolation Forest and Local Outlier Factor (LOF) to detect anomalies in sub-district-level welfare data, incorporating features such as population size, number of beneficiaries, and coverage ratio. An Explainable AI (XAI) framework integrating surrogate Random Forests, Permutation Feature Importance (PFI), and local linear surrogates (LIME-like) is applied to ensure interpretability of both global and local model behaviors. Findings reveal that receivers per 1000 population and percentage coverage are dominant determinants of anomaly scores. Fifteen administrative units were flagged for potential inconsistencies suggesting over- or under-reporting of beneficiaries. Cross-validation between IF and LOF models confirmed consistency in identifying anomalous regions. The integrated XAI explanations enhance transparency, enabling policymakers and auditors to trace the rationale behind detected anomalies. In conclusion, the proposed Transparent AI framework demonstrates that combining anomaly detection with interpretability tools can strengthen accountability and fairness in welfare administration. It offers a reproducible, ethical, and data-driven approach to social program monitoring, reinforcing public trust and supporting responsible AI governance.

This study analyzes the juridical issues related to the implementation of criminal sanctions below the statutory minimum, as reflected in Cassation Decision Number 7853/K/Pid.Sus/2024. The focus of this research centers on the tension between the rigid provisions of Article 111 paragraph (1) of Law No. 35 of 2009 concerning narcotics and the reality of judicial practice, which often deviates from these provisions. This phenomenon raises debates regarding the extent to which the principle of legality can be compromised in pursuit of justice without undermining the pillar of legal certainty within Indonesia’s criminal justice system. Using a normative legal research method with a statutory and case study approach, this study qualitatively analyzes judges’ considerations. The findings indicate that, although the policy of imposing sentences below the minimum carries the risk of creating legal uncertainty, the Supreme Court in this case reinterpreted the principle of legality. Judges tend to prioritize proportionality and substantive justice to avoid purely mechanical punishment. The study concludes that, while judicial discretion represents a concrete expression of judicial independence, such practice requires clearer normative parameters. Without explicit regulation, deviations from the statutory minimum risk widening disparities in judicial decisions. Therefore, standardized sentencing guidelines are necessary to preserve legal integrity while maintaining a sense of justice for defendants.

This study examines coordination between the Ministry of Religious Affairs and the Ministry of Education Culture Research and Technology in managing the Madrasah Education Management Information System EMIS. The main issue is data asynchrony that affects the accuracy of national education planning including budget allocation and the distribution of educational social assistance. This study uses Interorganizational Coordination Theory by B Guy Peters and Collaborative Governance by Ansell and Gash. A qualitative approach was used to analyze the data integration process and bureaucratic obstacles in inter institutional relations. The findings show that coordination between the two ministries influences the accuracy of national education planning. However the coordination is still dominated by a formal administrative approach and has not yet achieved substantive collaboration. The main obstacles include sectoral ego low interoperability of information systems and weak data sharing mechanisms. These conditions lead to data redundancy and information gaps that reduce the quality of policy making. Strengthening coordination through facilitative leadership digital integration across ministries and system automation based on interoperability is needed to improve the accuracy of national education planning.

The phenomenon of recidivism in narcotics crimes indicates that the rehabilitation and punishment approaches applied have not been fully able to prevent recurrence of crimes. This study aims to analyze the effectiveness of law enforcement against recidivists in narcotics crimes in two court decisions, namely Decision Number 154/Pid.Sus/2018/PN Yyk and Decision Number 51/Pid.Sus/2020/PN Tte. Case studies are used to assess the effectiveness of law enforcement, especially against perpetrators who have previously undergone rehabilitation but have re-committed crimes with more complex roles. This study uses a normative legal method with a statutory approach and a case approach, which are analyzed qualitatively based on law enforcement theory and the objectives of punishment. The results show that normatively there are regulations on rehabilitation and increased sentences for recidivists, but their effectiveness is not optimal, partly due to the lack of post-rehabilitation regulations that are expressly regulated in the law and the lack of integrated data systems between rehabilitation institutions and the courts. This condition causes rehabilitation to not fully function as a preventive instrument against recurrence of crimes. This study recommends strengthening post-rehabilitation regulations and integrating information systems between agencies as part of a more preventive and sustainable criminal law policy reform.