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Local Own-Source Revenue (PAD) serves as a vital instrument in supporting regional independence and public welfare. For decades, the Land and Building Tax (PBB) has been one of the primary sources of local revenue; however, excessive dependence on PBB is considered less effective in promoting equitable economic development and enhancing citizens’ economic rights. Forcing PBB increases of hundreds of percent, as has recently occurred in a number of regions such as Pati Regency, Central Java, and dozens of other regions amid the current difficult economic situation, has invited criticism and protests. This policy has been accused of violating human rights. For this reason this study aims to analyze the urgency of exploring alternative local revenue sources beyond PBB, such as local taxes, public service retributions, management of regional assets, and innovative revenue models based on local potential. The research uses a qualitative approach through literature review and fiscal policy analysis at the regional level. The findings indicate that diversification of local revenue sources can strengthen regional fiscal capacity, improve public service delivery, and foster broader community economic participation. By sustainably and transparently developing local potential, local governments can not only enhance community welfare but also uphold the principle of economic justice as mandated by the Constitution. Therefore, optimizing local revenue sources beyond PBB represents a strategic step toward inclusive and equitable regional economic independence.

The development of Indonesian criminal law underwent a significant transformation through the enactment of the 2023 Criminal Code, which replaced the Dutch colonial legacy and adopted a humanist-restorative punishment paradigm. This study analyzes the comparison between the Indonesian Criminal Code 2023 and the German Strafgesetzbuch (StGB), particularly in the structure of the main punishment and the purpose of punishment, to evaluate the suitability of the concept with modern judicial practices. The normative research method with a statutory and conceptual approach reveals that the 2023 Criminal Code expands the types of basic punishment, such as imprisonment, closure, supervision, fines, and community service, to diversify punishment that reduces dependence on prisons and supports social reintegration. However, the nominal category-based fine system still has the potential to create economic inequality, in contrast to Germany, which uses a day-fine system that is adjusted to the economic capacity of the offender. While Germany relies on suspended sentences and structured rehabilitation programs, Indonesia still faces challenges in the implementation of alternative punishments such as closure, which lack parameters and practices. Both countries' sentencing objectives emphasize community protection and rehabilitation, but Germany is more mature in its integration of the principle of proportionality, assessment of subjective offender factors, and supporting infrastructure. This research recommends reforming Indonesia's fine system by adopting a day-fine mechanism, developing technical guidelines for alternative punishment, strengthening rehabilitation programs, and harmonizing policies to improve economic justice and the effectiveness of punishment. The findings are expected to be a reference in improving the Criminal Code 2023 before its full implementation in 2026, so that the Indonesian criminal justice system is more responsive, fair, and in line with the values of Pancasila and modern legal principles.

This journal examines the implementation of banking financing products within the framework of Islamic law, focusing on the principles and practices of Islamic banking. The study explores how Islamic banking products align with Shariah principles, emphasizing compliance with prohibitions such as riba (usury), gharar (uncertainty), and maysir (gambling). The analysis also references the legal framework governing Islamic banking in Indonesia, particularly Law No. 21 of 2008 on Islamic Banking, and the regulations issued by the Financial Services Authority (OJK). The study evaluates the role of Islamic banks in promoting economic justice, financial inclusivity, and sustainable development. The findings aim to provide a comprehensive understanding of how Islamic finance products contribute to economic growth and the challenges faced by Islamic banking institutions in Indonesia’s financial market.