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Rifqiya Zahara; Hanifah Sabrina Aulia; Fathur Rohman

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

In this study, it is planned to analyze teachers' and students' perceptions regarding the implementation of the Merdeka Curriculum at IRE classes in MTs Tanada. In terms of method used, this study is a qualitative study carried out with field studies in which methods of observation, interviews, and documentation are included. According to the findings obtained from the study, the Merdeka Curriculum has brought about changes in the process of PAI teaching in terms of active participation of students, using digital media in learning processes, discussion activities through the P5 process. While teachers see the Merdeka Curriculum as flexible and supportive of creative learning, students see the lessons taught within the scope of this curriculum as diverse and attractive. Although the implementation of the Merdeka Curriculum shows some positive aspects, it has also faced a number of challenges related to different understandings between teachers, regulations, difficulty in assessing attitudes, and the heavy workload of students. This study concluded that the implementation of the Merdeka Curriculum in Islamic Education in MTs Tanada was quite successful despite the need for improvements in teaching skills.

Dinar Thahira Handatika; Salma Rosyida Nur Hanifah; Ulul Fadli Zakiyatul Badriyah

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

This study aims to analyze the religious and spiritual symbols represented in the film Titip Surat untuk Tuhan through Roland Barthes’ semiotic approach, focusing on the three levels of meaning: denotation, connotation, and myth. The research employs a qualitative descriptive method using semiotic analysis based on document studies of selected scenes, dialogues, and visual elements portraying religious values, prayer, sacrifice, patience, hope, gratitude, and trust in God. The findings reveal that symbols such as the mosque, mukena, sarong, prayer mat, the Qur’an, prayer activities, the post office as a medium for sending letters to God, and the calligraphy of “Allah” and “Prophet Muhammad” on the walls function not only as literal signs but also convey profound religious and spiritual connotations. These symbols further develop into myths that reinforce religious norms and cultural beliefs accepted as natural within society. The film successfully constructs a subtle yet powerful representation of faith by portraying a Muslim family that upholds devotion, moral values, patience, compassion, and an enduring relationship with God. Overall, the film demonstrates how religious symbols effectively communicate spiritual messages while strengthening viewers’ understanding of Islamic values through visual and narrative storytelling.

Hanifah, Anissa Inas; Sekar , Kustianing; Dewantoro, Lucas; Salamah, Umi

MALFINA : Maritime Logistics and Financial Journal 2026 Akademi Angkatan Laut

The Indonesian Navy (TNI AL) is an important component of the TNI, playing a vital role in safeguarding the nation's sovereignty in Indonesian waters and coasts. Human Resources (HR) are crucial for success in carrying out its duties. The quality of human resources is not limited to education and work experience, but also requires attention to other aspects, including welfare. Homeownership is a key indicator of the well-being of Indonesian Navy soldiers, significantly impacting the lives of Indonesian Navy soldiers and their families. However, Indonesian Navy soldiers often face financial difficulties, opting to purchase a home through a Home Ownership Loan (KPR) despite the high interest rates. Disciplined Savings (Tabplin) is a savings program run by the Indonesian Navy (TNI AL) whose funds can be utilized by Indonesian Navy soldiers to finance urgent needs, including home ownership. However, due to limited information, the utilization of these funds has not been optimal.

Hanifah Khoirurizkyah Pertiwi Abidin; Ifan Hafiz Adyanto; Wandi Erniaman Ziliwu

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The rapid development of information technology drives various business sectors, including the beauty and health industry, to adopt digital systems in their operational management. A Beauty Clinic, a medium-scale aesthetic clinic, faces significant operational challenges in managing human resources, finance, and digital marketing in an integrated manner. This study aims to analyze the existing manual operational system of A Beauty Clinic using the PIECES framework (Performance, Information, Economy, Control, Efficiency, Service), design and configure an Odoo ERP Community Edition implementation integrating the HR, Invoicing/Point of Sale, and Social Marketing modules, and evaluate the operational efficiency improvements achieved. The research employed a qualitative descriptive approach with a case study method and Rapid Application Development (RAD) as the system development methodology. Data was collected through direct observation and semi-structured interviews. The results show that the manual system experienced critical problems across all six PIECES dimensions. Post-implementation evaluation indicates an estimated 80% reduction in the secretary's administrative workload (from 20–25 hours to 3–5 hours per month), over 90% reduction in payroll error frequency, and an 87% reduction in transaction processing time per cashier transaction. The implementation of role-based access control and complete audit trails fundamentally addressed the security vulnerabilities identified in the as-is analysis. This study demonstrates that Odoo Community Edition is an effective, comprehensive, and cost-efficient ERP solution for small and medium-scale beauty clinics seeking to transform from fragmented manual systems to integrated, data-driven information systems.

Salma Nur Hanifah; Sri Retno Widyorini

Notary Law Research 2026 Program Studi Kenotariatan Program Magister Fakultas Hukum UNTAG Semarang

Perkembangan teknologi digital telah merevolusi mekanisme transaksi ekonomi dengan mendorong penggunaan kontrak elektronik sebagai instrumen utama dalam aktivitas e-commerce. Kajian ini menyoroti dominasi klausula baku yang disusun sepihak oleh pelaku usaha, yang mengakibatkan ketimpangan posisi tawar serta berpotensi menimbulkan kerugian sistemik bagi konsumen. Secara empiris, rendahnya literasi hukum masyarakat, kompleksitas bahasa kontrak, serta mekanisme persetujuan instan memperkuat kondisi kerentanan konsumen dalam memahami hak dan kewajibannya. Meskipun kerangka regulasi nasional seperti UUPK dan UU ITE telah memberikan dasar perlindungan, implementasinya masih menghadapi hambatan serius, termasuk lemahnya pengawasan, kesenjangan antara norma dan praktik, serta tantangan yurisdiksi lintas negara dalam transaksi digital. Penelitian ini menggunakan pendekatan normatif-empiris untuk menganalisis efektivitas perlindungan hukum serta mengidentifikasi faktor penyebab ketidakseimbangan dalam kontrak elektronik. Hasil kajian menunjukkan perlunya rekonstruksi model perlindungan konsumen berbasis keadilan kontraktual yang menekankan transparansi, keseimbangan, dan akuntabilitas dalam penyusunan klausula. Selain itu, integrasi aspek teknologi, desain sistem digital, dan peningkatan literasi konsumen menjadi elemen krusial dalam menciptakan ekosistem transaksi yang adil. Dengan demikian, penelitian ini berkontribusi dalam pengembangan teori hukum digital sekaligus memberikan rekomendasi praktis bagi pembentukan regulasi adaptif guna memperkuat kepercayaan publik terhadap ekonomi digital.

Nursyva Alvira Sumara; Desi Sri Pasca Sari Sembiring; Hanifah Mutia Zaida Ningrum Amrul

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

The purpose of this study was to determine how the application of Local Microorganisms (LOM) from stale rice and oil palm boiler ash impacts the growth and production of shallots (Allium ascalonicum L.) and to determine the interaction between the two treatments. Shallots are a horticultural commodity with high economic value, so efforts are needed to increase production through the use of environmentally friendly organic materials. The study used a factorial Randomized Block Design (RBD) with two factors and three replications. The first factor was LOM from stale rice with four levels (0, 20, 40, and 60 ml/L water/plot) and the second factor was oil palm boiler ash with four levels (0, 500, 1000, and 1500 grams/plot), resulting in 16 treatment combinations and 48 experimental plots. The parameters observed included plant height, number of leaves, number of tillers, fresh weight of bulbs, dry weight of bulbs, and bulb diameter. If there was a significant effect, the data were tested using analysis of variance (ANOVA). This research is expected to produce scientific data on the use of organic waste as an environmentally friendly fertilizer alternative.

Marhamah Marhamah; Annisa Zahra Putri; Dian Andriyani; Hanifah Rahma; Nabila Syafira

Publikasi Para ahli Bahasa dan Sastra Inggris 2026 Asosiasi Periset Bahasa Sastra Indonesia

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.

Rizki Maulana Hidayatullah; Finanin Nur Indana; Azzahra Rojaa Aisyah; Tiffani Hanifah Supriyanti

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Psychology personnel in primary healthcare centers (Puskesmas) play a strategic role in delivering mental health services at the primary level; however, they are frequently confronted with complex and multifaceted job demands. This study aims to examine the effects of workload and work stress on the job performance of psychology personnel in Puskesmas in Surabaya City. A quantitative approach with a correlational cross-sectional design was employed. The study population comprised all psychology personnel working in Puskesmas in Surabaya City, with total sampling applied, resulting in 63 respondents. Workload and work stress were measured using five-point Likert scales, while job performance was assessed based on monthly psychology service reports. Data were analyzed using multiple linear regression analysis. The results indicate that the majority of psychology personnel experienced high workload levels and relatively high work stress, whereas overall job performance was predominantly categorized as good. Regression analysis revealed that workload and work stress simultaneously had a significant effect on job performance, and partially both variables exerted a negative effect on performance. These findings suggest that although psychology personnel are generally able to maintain adequate performance, excessive workload and elevated work stress may potentially undermine performance in the long term if not properly managed. Therefore, this study highlights the importance of systematic workload management and work stress intervention strategies to sustain the quality of psychological services in primary healthcare settings.

Annisa Nur Hanifah; Hasna Yunihanifah; Yunita Nur Rahmawati; Mozart Tiasylva Syah Nuhandika; Kanaya Ayodya Indra Prasta +1 more

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Indonesia Pintar Program (PIP) serves as a strategic state instrument to ensure equitable access to education for children from low-income families, in accordance with the constitutional mandate. However, the prevalence of fund embezzlement poses a severe threat to the fulfillment of these educational rights. This study aims to analyze the structural and institutional dynamics triggering fund misappropriation, evaluate the effectiveness of current oversight mechanisms, and formulate strategies to mitigate such violations. This research employs a normative legal method with a descriptive-analytical approach, utilizing statutory and socio-legal analysis to examine regulations such as Law No. 20 of 2003 and relevant ministerial decrees. The findings reveal that embezzlement is driven by complex structural factors, including data asymmetry between Dapodik and DTKS, weak internal supervision, and a lack of transparency in fund distribution. Furthermore, legal enforcement remains suboptimal, often limited to administrative sanctions due to difficulties in proving mens rea and poor coordination among law enforcement agencies. The study concludes that current oversight mechanisms are insufficient to curb corruption in the education sector. Therefore, comprehensive reform is urgently needed, focusing on the integration of digital data systems, the implementation of e-audits, and the enhancement of civil society participation to ensure accountability. These measures are essential to protect the constitutional rights of children and ensure that education funds reach their intended beneficiaries without leakage.    

Aldi Al Fauzi; Hanifah Efi Rahayu; Muhammad Bagus Pratama; Namira Ayu Arini Putri; Unna Ria Safitri

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This community service activity aims to socialize the development of Human Resource (HR) competencies in the Fashion Design Department at SMK Al Ihsan to face the transformation of the fashion industry based on digital technology. The main challenge faced is the gap (mismatch) between the school curriculum, which still focuses on conventional production techniques, and the needs of an industry that is now digital and automated. The method used in this activity is a participatory and educational approach that includes four stages: needs observation, delivery of theoretical material (lecturing), focused group discussions (FGD) accompanied by application demonstrations, and evaluation. The results of the activity show an increase in participants' understanding of concepts such as eco-fashion, the creative economy, as well as the introduction of digital technologies like 3D design applications (CLO3D) and digital pattern making. Through the integration of four competency pillars hard skills, soft skills, digital skills, and entrepreneurial skills it is expected that graduate profiles can transform from operational seamstresses into competitive fashionpreneurs in the global market. The conclusion of this activity emphasizes that the Link and Match strategy and mastery of technological literacy are key to effectively reducing the skills gap of students in the Industry 4.0 era.

Elvira Riska Hanifah; Syva Avrillia Putri; Geulis Uthlubil Irma R; Niken Nur Indahsari; Muhamad Fadli Muzaki +7 more

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Introduction: Clean and Healthy Living Behavior (PHBS) is an important indicator in improving health status, particularly among university students as a productive age group. Health knowledge plays a role as a predisposing factor in the formation of healthy behavior. Individuals with a good level of health knowledge tend to have higher awareness and motivation to implement PHBS. Conversely, a lack of knowledge may lead to behaviors that pose health risks. Objective: This study aimed to determine the relationship between the level of health knowledge and clean and healthy living behavior (PHBS) among students at Universitas Muhammadiyah Semarang. Methods: This study employed a quantitative design with a cross-sectional approach. The sample consisted of 55 students, including students from health-related and non-health-related faculties. Samples were selected using an accidental sampling technique, namely respondents who were encountered and willing to complete the questionnaire at the time of data collection. The research instruments were a health knowledge questionnaire and a PHBS questionnaire. Data analysis was conducted using univariate and bivariate analysis with the Spearman test. Results: The results showed that the majority of respondents had good health knowledge (89.1%) and good PHBS (90.9%). The Spearman test results showed a p-value of 0.001 (p < 0.05), indicating a significant relationship between the level of health knowledge and PHBS. Conclusion: It can be concluded that the better the level of students’ health knowledge, the better the implementation of clean and healthy living behavior.

Nida Hanifah; Bambang Agus Herlambang; Ahmad Khoirul Anam

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Brebes Regency is one of the main national centers of shallot production in Indonesia, where agricultural land dynamics play a crucial role in sustaining production performance. Rapid infrastructure development and land-use change have raised concerns regarding the sustainability of shallot cultivation areas. This study aims to analyze spatial–temporal changes in shallot cultivated area and production in Brebes Regency during 2023–2024 and to examine the relationship between land area changes and production levels at the sub-district scale. A descriptive quantitative approach based on spatial analysis was employed using Geographic Information Systems (GIS). Spatial data consisted of administrative boundary maps, while non-spatial data included shallot cultivated area and production data obtained from the Brebes Regency Office of Agriculture and Food Security. Data integration and analysis were conducted using QGIS through attribute joining and inter-annual comparison. The results indicate that total shallot cultivated area increased from 26,331 ha in 2023 to 28,628 ha in 2024, accompanied by a significant rise in production from 289,942.05 tons to 409,106.90 tons. Spatial analysis reveals that major production centers remain concentrated in the central and northern sub-districts, particularly Wanasari, Larangan, Bulakamba, and Tanjung. Although a positive relationship between land expansion and production increase is evident, variations among sub-districts suggest that productivity and local conditions also play important roles. The findings highlight the effectiveness of GIS-based analysis in supporting spatially informed agricultural land management and policy formulation.

Hapyla Dharen; Muhamad Aswaeni Muldea; Alya Hanifah; Lutvi Nurul Ilmi; Triana Olivia Rahman +1 more

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

The academic crisis among Physics students often arises due to the pressure of the credit semester sistem (SKS), grade demands, and heavy study loads. This condition drives students to focus solely on achieving academic results, while the essence of learning as worship is often overlooked. This study aims to explore how the values of Islamic education, particularly the orientation towards rewards, can help students cope with academic pressure. The methods used include literature review and a quantitative survey with an online questionnaire completed by 56 Physics and Physics Education students at Universitas Pendidikan Indonesia. The analysis results show a significant correlation between the SKS pressure and changes in learning behavior (r = 0.807), while the orientation towards rewards acts as a spiritual balance. The findings suggest that Islamic education plays a crucial role in building academic resilience through values of sincerity (ikhlas), patience (sabar), trust in God (tawakal), and balance (tawazun). Thus, academic achievements can become a means of worship while contributing positively to society. This study highlights the importance of spiritual values in achieving balanced academic success.

Tsania, Khharisma Nur Baity; Wardani, Retno; Hanifah, Ayu Ismi; Tsania, Kharisma Nur Baity; Wardani, Retno +1 more

JUISI : Jurnal Ilmiah Sistem Informasi 2026 LPPM Universitas Sains dan Teknologi Komputer

Penelitian ini bertujuan menganalisis dampak penggunaan handphone (HP) terhadap kesehatan mental mahasiswa Universitas Islam Lamongan, dengan fokus pada tingkat kecemasan dan insomnia. Latar belakang penelitian ini didasari oleh meningkatnya intensitas penggunaan handphone yang meskipun memudahkan akses informasi, berpotensi menimbulkan gangguan psikologis. Faktor pemicu di antaranya adalah Fear of Missing Out (FOMO), perbandingan sosial, tekanan untuk selalu terhubung, serta paparan cahaya biru yang mengganggu ritme sirkadian dan produksi melatonin. Metode yang digunakan adalah klasifikasi dengan algoritma Naïve Bayes, dipilih karena kemampuannya mengolah data dengan tingkat akurasi yang baik pada jumlah data terbatas. Data diperoleh melalui kuesioner yang memuat Patient Health Questionnaire-9 (PHQ-9) untuk mengukur tingkat depresi, serta variabel pola penggunaan handphone, meliputi durasi penggunaan, frekuensi akses media sosial, dan intensitas penggunaan sebelum tidur. Hasil penelitian menunjukkan adanya hubungan signifikan antara penggunaan handphone yang tinggi dengan peningkatan gejala kecemasan dan insomnia. Mahasiswa dengan pola penggunaan handphone intens cenderung mengalami gangguan psikologis dalam kategori ringan hingga berat. Evaluasi klasifikasi Naïve Bayes yang diterapkan menghasilkan tingkat akurasi sebesar 78%. Temuan ini menegaskan pentingnya kesadaran terhadap dampak penggunaan handphone, serta dapat dijadikan dasar penyusunan strategi pencegahan masalah kesehatan mental di kalangan mahasiswa.

Nur Afni; Elya Antariksana Bachmida; Baiq Rien Handayani; Yuhendra AP; Hary Kurniawan +22 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Local coffee micro, small, and medium enterprises (MSMEs) in Karang Sidemen Village, Central Lombok Regency, have significant development potential; however, they still face challenges related to marketing practices and limited value addition. Conventional marketing systems restrict market reach and reduce product competitiveness. In the context of the Industrial Revolution 4.0 and Society 5.0, digital marketing offers a strategic opportunity for MSMEs to enhance product promotion and sales performance. This community service program aimed to strengthen the capacity of local coffee MSMEs through the implementation of social media–based digital marketing strategies. A participatory approach was employed, actively involving MSME actors and students through stages of problem identification, program planning, training and hands-on digital marketing practices, and evaluation. The results demonstrated an improvement in participants’ understanding and skills in utilizing social media as a promotional tool, as reflected by the initiative to develop and publish promotional video content for local coffee products, including the flagship Versilia coffee variant. The use of visual content and storytelling facilitated the practical adoption of digital marketing strategies. Overall, this program contributed to shifting marketing behavior from conventional to digital approaches and strengthening the sustainable competitiveness of local coffee MSMEs.

Hanifah Sabrina Aulia; Muhammad Fariq Faza; M. Yunus Abu Bakar

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

The development of the Industrial Revolution 4.0 to the Society 5.0 era presents new challenges for education, including Islamic Religious Education (PAI). PAI is required not only to transfer religious knowledge but also to shape character, morality, and 21st-century competencies. This study aims to examine the philosophical foundations, characteristics, and application of PAI learning models to ensure their relevance in modern education. The research employed a qualitative approach with a library research design, involving the exploration of primary and secondary literature, critical reading, systematic note-taking, and content analysis validated through triangulation of classical and contemporary sources. The findings indicate that PAI learning models are conceptual, theoretical, systematic, and rooted in religious, philosophical, psychological, and sociological foundations. Four main models behavioristic, information processing, social, and humanistic each have strengths and limitations, yet their integration is relevant to forming insan kamil, a holistic human being balanced in cognitive, affective, psychomotor, spiritual, and social aspects. Therefore, developing PAI learning models based on Islamic philosophy and adaptive to technological advancements is a strategic necessity to face global challenges.

Hanifah; Sandra Junianda

This qualitative literature review examines why some countries demonstrate levels of artificial intelligence (AI) readiness that exceed expectations based on their economic complexity. Building on recent advances in AI preparedness measurement and economic complexity theory, the study synthesizes interdisciplinary literature from economics, innovation studies, AI governance, and development policy. The review finds that economic complexity provides a necessary structural foundation for AI readiness but is insufficient on its own to explain cross-country variation. Countries that overperform relative to their structural constraints consistently benefit from complementary drivers, particularly regulatory and ethical governance frameworks, while digital infrastructure and human capital play context-dependent roles across income levels. The analysis further identifies three dominant national coordination models—state-led, market-responsive, and distributed innovation systems—through which countries translate latent capabilities into applied AI readiness. The study contributes a conceptual benchmark for understanding AI overperformance and offers policy-relevant insights for addressing the global AI divide through context-sensitive institutional design

Dhila Mayzuroh; Degi Setyaji; Halima Aulia; Nisa Amalia Maulida Hanifah; Edy Dwi Kurniati

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study discusses the phenomenon of digital entrepreneurship in the era of global climate awareness, focusing on the integration of artificial intelligence (AI) ethics, sustainable technology, and green innovation. The main issues raised are the fragmentation of analysis between digital business ethics, green economic opportunities, and technological challenges such as greenwashing, high AI energy consumption, and the digital divide. The purpose of this study is to formulate an interdisciplinary framework that combines ethical, technological, and sustainability dimensions to strengthen the role of digital entrepreneurs in achieving low-carbon development. The methods used include critical literature analysis, bibliometrics of 200 publications (2018-2025) using VOSviewer, and fuzzy logic-based simulations using the UNESCO AI ethics framework (2021) and the sustainable business model of Bocken et al. (2014). The results show four main research clusters: AI for Sustainable Innovation, Ethical Digital Business, Blockchain for Green Supply Chain, and Circular Digital Economy. The application of AI ethics increases the efficiency of green business decisions by up to 20%, consumer trust by 17%, and MSME participation by 14%. The synthesis of findings confirms that AI ethics acts as a conceptual mediator that strengthens the link between technological innovation and sustainability. In conclusion, ethical digital entrepreneurship has great potential as a driving force for Indonesia's green economy, but it requires digital ethics audit policies and the adoption of low-carbon technologies to address ethical and environmental risks in the AI era.

Fitrotunnisa Hanifah; Selvia Eka Aristantia

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Hernawati, Hanifah Linda

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rampant circulation of illegal drugs involving children as drug couriers is an issue that requires serious attention from the government, law enforcement agencies, and the wider community. It is important to note that children who commit criminal acts must still receive legal protection in order to ensure their best interests. This study aims to examine the forms of criminal liability and legal protection provided to children who act as drug couriers. The method used in this paper is normative juridical. The results of the study show that children who commit narcotics crimes, especially as couriers, can be charged under Law Number 35 of 2009 concerning Narcotics, but special provisions stipulated in Law Number 11 of 2012 concerning the Juvenile Criminal Justice System must still be taken into account. An example of legal protection is the reduction of prison terms, as decided by the Denpasar District Court. This consideration was given because the child defendant was still underage, had an unstable psychological condition, and needed supervision and counseling to prevent recidivism. Leniency in sentencing is also important to protect children's rights.