Publication Search

Islamic banking is a financial system that operates in accordance with the principles of Islamic law, such as the prohibition of usury (riba), gharar (unlawful betting), and maisir (gambling), as well as the implementation of a profit-sharing mechanism. Islamic banking was born in the 1960s with the founding of Egypt's Mit Ghamr Savings Bank as a pioneer, followed by the establishment of the Islamic Development Bank (IDB) in 1975. After that, the development of Islamic banking expanded to various countries, particularly in the Middle East, South Asia, and Europe. In Indonesia, Islamic banking institutions officially began operating in 1992 with the establishment of Bank Muamalat Indonesia (BMI), the first Islamic bank. The industry's development is strengthened by specific regulations, in the form of Law Number 21 of 2008 concerning Islamic Banking, which serves as a primary foundation for strengthening the sector. Currently, Islamic banking in Indonesia is starting to show significant growth thanks to government support, increasing awareness among Muslims, and product and service innovations that are able to compete globally. This historical journey demonstrates that Islamic banking has evolved beyond simply being an alternative option and has become a vital component of a healthy economic system, both nationally and internationally.

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on the financial performance of mining companies listed in the Jakarta Islamic Index (JII70) for the 2020–2024 period, with the Debt to Equity Ratio (DER) as a control variable. The findings show that, partially, the Environmental variable has a positive but insignificant effect on ROA, indicating that efforts in energy efficiency, waste management, and emission reduction have not yet been fully reflected in short-term profitability. In contrast, the Social variable has a significant effect on ROA, emphasizing that companies’ engagement in building stakeholder relationships, protecting employee rights, and implementing social responsibility programs contribute substantially to financial performance. The Governance variable also has a significant effect on ROA, highlighting the importance of good governance practices, transparency, and accountability in enhancing profitability. Meanwhile, the control variable DER shows no significant effect on ROA. Simultaneously, ESG performance has a significant effect on ROA, proving that integrated ESG implementation supports the profitability of mining companies. These findings confirm that ESG is not only a compliance measure with sustainability principles but also a long-term business strategy that strengthens companies’ competitiveness and serves as a crucial consideration for investors in making investment decisions.

This paper explores the involvement of International Civil Law in the implications of foreign divorce on land rights by paying attention to the principles contained in International Civil Law. In terms of writing, the author will analyze Decision No. 19/Pdt.G/2014/PN.Sgr. as a review of facts that will be analyzed in accordance with the scope of International Civil Law using relevant research methods. The author reviews that the research method used to compile this writing is juridical-normative based on the applicable laws and regulations and in accordance with what is the subject of discussion. In addition, this paper also pays attention to the theory of legal protection by Philipus M. Hadjon and the principles contained in International Civil Law as supporting aspects in the preparation of this analysis. To strengthen the argument, the author also compares several provisions related to the status of land ownership by foreign parties and the application of pre-marriage agreements as an alternative settlement. The final result of this writing will highlight the correctness of the judge's decision based on the author's analysis and provide suggestions that are considered relevant as solutions that can be offered.

This study aims to comprehensively identify and map various models, strategies, and approaches to Christian Religious Education (CRE) learning that integrate digital technology with Christian values and their relevance to the formation of moral character in Generation Z, and to analyze Christian principles that need to be maintained along with innovative learning strategies to overcome the moral challenges of Generation Z in the digital era. This research uses a literature review method by analyzing 25 scientific journal articles published in 2023-2025 through thematic analysis techniques. The results show that there are five models of digital technology integration in CRE learning: platform-based digital learning, contextual-digital learning, collaborative-participatory learning, artificial intelligence-based learning, and hybrid learning. Implementation strategies include the use of interactive multimedia content, social media ministry, online learning communities, digital project-based learning, and immersive technology. Christian principles that need to be maintained include the supremacy of God's Word, learning centered on relationship with God, the importance of faith community, digital integrity, and balance between digital and direct spiritual experiences. This research provides theoretical contributions in the form of comprehensive mapping of technology integration in CRE and practical contributions in the form of recommended learning strategies that can be implemented to shape the moral character of Generation Z in the digital era.  

This study aims to examine the level of mastery and application of Pancasila values as the state's philosophical foundation (Philosofische Grondslag) among Indonesian students, particularly in facing the currents of globalization and information disruption in the digital era. From a legal perspective, Pancasila holds the position of the state's fundamental norm (Staatsfundamentalnorm) which serves as the basis for the entire Indonesian legal system (Grundnorm), while also functioning as the nation's unifying bond and national worldview (Weltanschauung). The research employed a quantitative descriptive method with an incidental sampling technique involving 10 students as respondents. The data collection tool was a closed questionnaire using a Likert scale with four response options, evaluating four dimensions: (1) mastery of the five Sila principles, (2) understanding of Pancasila as the state foundation, (3) historical knowledge of the Pancasila formulation, and (4) practice of Pancasila values in daily activities. The findings indicate a very adequate level of understanding among respondents regarding Pancasila's position as the state foundation (93.3% Strongly Agree) and the urgency of understanding Pancasila for all Indonesian people (93.3% Strongly Agree). The majority of respondents felt capable of describing the five Sila principles (73.3% Strongly Agree) and understood Pancasila's function in maintaining national unity. The implementation of Pancasila values in daily behavior, such as tolerant attitudes and the spirit of gotong royong (mutual cooperation), showed a high level of affirmation (an accumulation of 86.6% Agree and Strongly Agree). Nevertheless, a gap in understanding was identified in the dimension of the history of Pancasila's formulation, with 20% of respondents giving a neutral response. Educational institutions were deemed to have contributed effectively (a total of 93.3% Agree and Strongly Agree) in promoting the internalization of these values.Comprehensively, the level of student understanding of Pancasila as the state foundation is categorized as satisfactory. This study suggests strengthening the learning material regarding the historical process of Pancasila's ratification and innovation in teaching methods that are more contextual, creative, and applicable (educational, recreational, reflective, and futuristic) to ensure the comprehensive internalization of Pancasila values—covering cognitive, affective, and psychomotor aspects—as a pillar of national ideological resilience in facing future challenges.

This study aims to design and analyze a more effective Islamic Religious Education (IRE) learning model by integrating humanistic principles with Islamic spirituality. This integration is important because traditional IRE learning has largely focused on cognitive mastery, while affective and spiritual dimensions have not been developed optimally. Using a descriptive qualitative method with a literature study approach, this research reviews books, academic journals, and previous studies relevant to humanistic and spiritual-based learning. Content analysis is then employed to identify thematic patterns that explain how both approaches can strengthen one another within the IRE learning process. The findings reveal that integrating humanistic and spiritual elements results in deeper, more reflective, and transformative learning experiences. The humanistic approach allows students to develop self-awareness, value personal experiences, and fulfill emotional needs, whereas Islamic spirituality reinforces the values of tawhid, moral character, and divine consciousness. Teachers play a crucial role as facilitators who guide students through learning experiences that combine humanistic empathy and Islamic values. Authentic assessment methods such as reflection journals, moral portfolios, and behavioral observations are used to evaluate student development. Overall, this study concludes that an IRE learning design grounded in both humanistic and spiritual approaches can foster intellectually capable, emotionally mature, and spiritually grounded learners who are well-prepared to face the challenges of the digital era.

This study aims to analyze traders’ perceptions and behaviors toward the implementation of sharia principles in Islamic banking products and services. A descriptive qualitative approach was employed, involving traders at Parung Market selected through purposive sampling. Data were obtained through in depth interviews, observations, and documentation, then analyzed using thematic analysis through coding, categorization, and pattern identification. The findings reveal that most traders hold positive perceptions of core Islamic banking values such as fairness, transparency, and the prohibition of usury. However, their understanding of sharia contracts varies and is not fully comprehensive. Despite these positive perceptions, actual behavior does not always align, as traders often prefer conventional banks for business transactions requiring speed, efficiency, and more reliable digital services. This indicates a clear gap between religious intentions and economic practices, commonly referred to as the intention behavior gap. The study concludes that improving Islamic financial literacy, strengthening digital service innovation, and enhancing service quality are essential to promoting wider adoption of Islamic banking products.

This study analyzes the legal implications of the Merauke Food Estate Project on the principles of sustainable development and Indonesia's commitment to Net Zero Emission (NZE) from the viewpoint of international environmental law. Through a normative legal approach complemented by qualitative empirical analysis, this study reveals that the realization of this project has the possibility of violating national and international environmental principles, which include sustainable development, the precautionary principle, and the polluter pays principle, due to the mass deforestation that increases carbon emissions and the absence of the implementation of the Free, Prior, and Informed Consent (FPIC) mechanism for indigenous peoples. The findings indicate that the legal responsibility of the state and corporations in this project is not fully aligned with Indonesia's commitments under the Paris Agreement and the NZE target. Previously, and Informed Consent (FPIC/PADIATAPA) for indigenous peoples. The findings show that the legal responsibilities of the state and corporations in this project are not completely in line for Indonesia's commitments in the Paris Agreement and the 2060 NZE target, thus requiring policy reconstruction according to a rights-based strategy to ensure a balance between food security, ecological fairness, and a healthy environment.

This study explores the implementation of circular economy principles within Safina Quilt, an MSME in Balikpapan that transforms textile waste—such as fabric scraps and discarded clothing—into value-added products. Safina Quilt applies the concepts of reduction, reuse, and upcycling throughout its production processes using quilting techniques, while simultaneously establishing an inclusive supply chain that engages local tailors, individuals with disabilities, and homemakers. This business model not only delivers economic gains by increasing profit margins and expanding market reach but also generates substantial social benefits by empowering vulnerable community groups. Although challenges remain, including limited access to supporting materials, constraints in production capacity, and insufficient digital marketing efforts, Safina Quilt demonstrates how MSMEs can successfully integrate environmental, economic, and social sustainability. Strengthening supply chain mechanisms, enhancing production capabilities, and improving digital marketing strategies are essential for scaling up and ensuring long-term business sustainability.

This study examines the influence of good governance principles on village fund utilization effectiveness in Indonesia. Using a quantitative approach with Structural Equation Modeling - Partial Least Squares (SEM-PLS), we analyze data from 385 village officials across five provinces in Indonesia. The research integrates stewardship theory and agency theory to explain how transparency, accountability, participation, and rule of law affect village fund management performance. Results demonstrate that transparency (β=0.342, p<0.01) and accountability (β=0.287, p<0.01) significantly enhance village fund utilization effectiveness, while participation (β=0.219, p<0.05) shows moderate influence. Rule of law (β=0.156, p>0.05) does not significantly affect fund utilization, suggesting implementation challenges. The model explains 68.4% variance in village fund utilization effectiveness (R²=0.684). This study contributes to governance literature by providing empirical evidence from emerging economies and offers practical implications for policymakers to strengthen village-level financial management through enhanced transparency mechanisms and accountability systems. The findings highlight the critical role of good governance in achieving sustainable rural development goals.

The rapid pace of housing development in Bogor has created a gap with the provision of formal infrastructure, which has encouraged the emergence of community-led self-help road initiatives. While capable of addressing urgent connectivity needs, these road formations often ignore essential design standards, particularly those related to circulation and environmental context. This study focuses on a specific challenge in Bogor, namely high rainfall ("force of nature"), which contributes to road degradation, causing flooding, and reducing user comfort. Adopting a descriptive qualitative method, this study analyzes the existing self-help access conditions through field observations and a literature review focusing on Water Sensitive Urban Design (WSUD) principles and circulation theory. Field findings confirm that the current design fails to manage surface runoff, resulting in low infiltration and the emergence of functional space conflicts (e.g., for parking and social activities). As a solution, this study proposes an integrated design demonstration that combines porous materials and micro-drainage to manage the force of nature, thereby improving circulation comfort and supporting active living for residents.

This study is motivated by the tourism potential of Tamsar 27 in Bengkelang Village, Bandar Pusaka Sub-district, Aceh Tamiang Regency, which offers clear river streams, scenic natural landscapes, and a peaceful rural atmosphere, yet has not been optimally managed to improve the local economy. The purpose of this research is to analyze strategies for community-based tourism management to enhance local welfare. The research employs a qualitative descriptive approach, using field observations, interviews, and documentation as data-collection techniques. Data were analyzed through reduction, presentation, and conclusion-drawing stages. The results reveal five main strategies for improving community economy through tourism management at Tamsar 27: (1) improving tourism infrastructure; (2) empowering local communities through training in tourism management and entrepreneurship; (3) diversifying tourism-related businesses such as homestays and local specialty products; (4) optimizing digital promotion; and (5) strengthening partnerships among the village government, village-owned enterprises (BUMDes), and private sectors to ensure sustainable tourism development. The implications of this study demonstrate that applying the principles of community-based tourism and empowerment theory provides an effective foundation for developing sustainable rural tourism destinations while simultaneously enhancing local income and community self-reliance.  

This research discusses Indonesia's national identity in the framework of citizenship using the perspective of Fiqh Siyasah. The background of this research is the importance of integrating Islamic values in strengthening a pluralistic national identity in the midst of the social, political, and cultural dynamics of modern society. The purpose of this study is to examine the relationship between the concept of modern citizenship and the principles of Fiqh Siyasah and its implications for strengthening national identity. The research method used is a qualitative study with a literature analysis approach, which allows the author to explore various classical and contemporary sources related to the concept of citizenship in Islam and its application in Indonesia. The results of the study show that the values of Fiqh Siyasah, such as justice, benefit, and unity, can be a moral and ethical foundation in strengthening Indonesia's inclusive, democratic, and equitable national identity. In addition, its implementation can strengthen the sense of responsibility of citizens in maintaining the stability of the nation. The conclusion of the study emphasizes the importance of collaboration between Islamic thought and national principles to build a sustainable national identity that is adaptive to the changing times.

This research aims to respond to the complex challenges of the digital era, where students are not only required to develop scientific thinking skills but also to strengthen ethics and character as the primary basis for filtering information and acting wisely in cyberspace. Rapid technological developments are often not directly proportional to the mastery of moral literacy, so the application of Islamic ethical values ​​is crucial to create a balance between intellectual intelligence and good morals. This research aims to examine how combining scientific thinking with Islamic ethics can strengthen students' character, while also identifying effective implementation approaches in contemporary learning environments. The method used is a literature study with descriptive qualitative analysis, involving the review of various literature sources related to scientific thinking, character education, and Islamic ethical principles. The results show that the collaboration between systematic, critical, and objective scientific thinking processes with Islamic ethical values ​​such as honesty, responsibility, and politeness can shape students' mindsets and behaviors that are more moderate, responsible, and ethical in the use of technology. This integration also improves students' ability to carefully assess digital information, make appropriate moral decisions, and avoid deviations in cyberspace. In terms of implications, this research emphasizes the need to develop a curriculum and teaching strategies that structuredly combine cognitive and affective aspects, so that schools can produce a generation that is not only academically superior, but also has a strong, adaptive character and noble morals amidst the unstoppable wave of digital technology development.

This study aims to synergize the importance of simple accounting records for MSMEs with Q.S. al-Baqarah verse 282. Where many MSMEs do not implement accounting records even though they are simple. If MSMEs implement this, it can help business sustainability. Allah SWT has commanded business people to record transactions in Q.S. al-Baqarah verse 282. This study uses a qualitative method. The results of the study show that Surah Al-Baqarah verse 282 provides practical and moral guidance that is very relevant to the needs of accounting records in MSMEs. The principles of honesty, accuracy, and justice in this verse are in line with accounting practices that aim to create effective, professional, and sustainable financial management. By implementing these values, MSMEs can face modern business challenges with a strong foundation and oriented towards business sustainability and social harmony. In addition, the application of Qur’anic values can enhance business partners’ trust and improve transparency in transactional relationships. This study recommends that MSMEs strengthen Islamic value-based accounting education to create more trustworthy and competitive financial governance.

This study aims to analyze the performance of village officials in providing public services to the community in Sungai Purun Kecil Village, Sungai Pinyuh District, Mempawah Regency, based on Law Number 25 of 2009. The approach used was a normative qualitative approach with descriptive methods, collecting data through interviews, observation, and documentation. The results indicate that village officials have implemented administrative and social services in accordance with public service principles. However, there are obstacles in the aspects of information transparency, timeliness, and work discipline that affect the speed and quality of service. The human resource capacity of village officials also needs to be improved through training and competency development. This study recommends improving discipline, providing easily accessible information media, and increasing community participation in service performance evaluation as strategies to improve the quality of village public services. Thus, this research contributes to the development of effective and sustainable village public service governance.

This study conceptually analyzes how blockchain technology reshapes the mechanisms of transparency and trust in global Islamic trade from the perspective of Islamic economics. The digitization of financial systems encourages a shift from trust based on social integrity and human relations, which traditionally form the foundation of muamalah practices, to an algorithmic trust model governed by code. In this context, this study examines how core values such as amanah and 'adl can be supported and even strengthened when economic interactions are increasingly mediated by technology. The research approach employs a qualitative-descriptive method, based on a literature review, with Miles and Huberman's analysis used to interpret the data and combine it with the normative principles of Islamic economics, thereby supporting the substance of Sharia. The main findings of this article show that blockchain has significant potential to enhance transparency, efficiency, and accountability through distributed ledgers and smart contracts, aligning with the objectives of maqāṣid al-sharī‘ah. However, despite its ability to reduce informational gharar, this technology also gives rise to new uncertainties that are technical, epistemic, and social in nature. Cases such as the DAO hack and the Terra–Luna failure confirm that technical transparency does not automatically lead to substantive justice. As a contribution, this study offers a Digital-Trust Maqāṣidiyyah framework, which positions blockchain as a means to strengthen Sharia ethics through adaptive contracts, Sharia oracles, decentralized arbitration, digital literacy, and Sharia regulatory sandboxes.

The execution of mortgage rights on land is a crucial element in the property security legal system in Indonesia, which allows creditors to obtain debt repayment if the debtor defaults. However, the implementation of parate executie as a non-litigious mechanism based on Law Number 4 of 1996 concerning Mortgage Rights has sparked constitutional debates, particularly regarding the debtor's right to fair legal protection. This study analyzes the legal considerations of the Constitutional Court in Decision No. 10/PUU-XIX/2021, which rejected the constitutional review of the mortgage execution norms, and evaluates the legal execution procedures post-decision. Using the normative legal research method, this article examines the approach of contractual freedom, the principle of justice, and the protection of property rights in the context of creditor-debtor relationships. The study results show that the Court views parate executie as constitutionally valid, as long as it is carried out with the principles of transparency, proportionality, and the availability of legal recourse for the debtor. Therefore, legal protection within the mortgage system is not eliminated, but must be implemented through accountable and just practices. These findings provide an important normative basis for policymakers and economic actors in ensuring that the execution of guarantees runs effectively while still upholding the constitutional rights of the parties involved.

This study presents a woodcraft creation in the form of a wall clock with traditional Karo ornaments as the main visual element. The creation is driven by the urgency to preserve the visual culture of the Karo people, which is increasingly threatened by modernization, and the lack of distinctive local souvenirs in tourist areas such as Berastagi, which often offer only generic or mass-produced items. This creation aims not only to function as an indicator of time but also as a medium for cultural preservation, education, and the strengthening of the Karo visual identity in a contemporary context. The creative process applies the "three stages and six steps" approach by S.P. Gustami, which includes exploration, design, and realization. Exploration involves field observations of Karo architecture and artifacts, literary studies on Karo visual symbols, and careful selection of motifs, focusing on Tapak Raja Sulaiman, Takal Kerbo, and Pengeret-ret as representative elements rich in symbolic meaning. The design stage produces various sketches that integrate the functional aspect of the wall clock with the principles of ornamentation, ensuring both utility and cultural expression. Realization involves selecting local woods such as teak, mahogany, and jelutung, followed by manual carving techniques, the application of natural wood coloring, and protective finishing with melamine spray to ensure durability and aesthetic quality. The final result consists of twelve unique wall clocks that embody the aesthetic, symbolic, and cultural richness of the Karo people. This work demonstrates how traditional motifs can be re-contextualized into functional objects, making cultural heritage more visible and relevant in daily life, and is expected to inspire further innovation in the local crafts industry, contributing to long-term preservation and revitalization of regional cultural identity.

The purpose of this study is to analyze the strategic role of the Green Human Resource Information System (Green HRIS) in bridging the transformation of human resource management with the demands of Environmental, Social, and Governance (ESG) principles, specifically examining how Green HRIS contributes to sustainable HR practices, organizational performance, and digital HR transformation. Using a Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes prior research by conducting a structured search across major academic databases—Scopus, Web of Science, Springer, Elsevier, and Wiley—for publications from 2020 to 2025 that address green HRM, HR digitalization, sustainable HR practices, and ESG integration. The review process includes screening titles, abstracts, and full texts, extracting key data, and categorizing findings into environmental, social, and governance dimensions. The results demonstrate that Green HRIS strengthens ESG implementation by reducing paper usage, lowering carbon emissions, and promoting sustainable HR practices such as digital recruitment and e-learning, while also improving governance through enhanced transparency, accountability, regulatory compliance, and real-time reporting. Empirical evidence indicates that Green HRIS fosters employee engagement, organizational innovation, and the development of green competitive advantages. Practically, the study highlights how organizations, policymakers, and HR managers can utilize Green HRIS to optimize digital transformation and meet ESG requirements, thereby reinforcing legitimacy and long-term competitiveness within the green economy. This research offers originality as one of the first systematic reviews addressing Green HRIS in the ESG era, integrating theories such as the Resource-Based View, Technology Acceptance Model, and organizational sustainability theory, while also mapping trends, best practices, and gaps for future research.