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Natsir, Abdul Husain; Asmira, Asmira; Mustafa, Zulhas’ari

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study examines the transformation of the authority of Islamic courts in Indonesia across the colonial and post-colonial periods and their contribution to the formation of national law. Employing a normative-juridical method with historical, statutory, and conceptual approaches drawn from library sources, the research traces how a once-autonomous Islamic judicial institution was reshaped by Dutch colonial legal politics, from the recognition implied by the receptio in complexu theory to the systematic reduction of competence under the receptie theory through Staatsblad 1882 No. 152 and Staatsblad 1937 No. 116 and 610. The findings show that the colonial intervention narrowed the jurisdiction of religious courts, particularly by removing inheritance disputes, yet did not extinguish their existence. After independence, the receptie exit and receptie a contrario theories provided the ideological basis for restoring Islamic judicial authority, institutionalized through the establishment of the Ministry of Religious Affairs, Law No. 14 of 1970, Law No. 1 of 1974, Law No. 7 of 1989, the Compilation of Islamic Law, and Law No. 3 of 2006. The study implies that the religious court has become an integral pillar of the national judicial system rather than a colonial remnant.  

Riana Tirsya; A. Rasikhu Z. Haramain

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of a halal lifestyle on consumer preferences in selecting Sharia-compliant retail products. The study employed a Systematic Literature Review method, reviewing various empirical and conceptual studies published between 2017 and 2025. The analysis focused on the relationship between halal awareness, religiosity, ethical consumption values, and Muslim consumer behavior in making choices about Sharia-compliant retail products and services. The results indicate that a halal lifestyle is viewed not only as a form of compliance with Islamic law but also as a social identity and a modern consumption pattern that influences consumer purchasing decisions. Consumers with high levels of halal awareness and religiosity tend to have a greater preference for Sharia-compliant retail products that guarantee halal certification, quality, transparency, and ethical values ​​in their business processes. Furthermore, trust, Islamic brand image, and marketing strategies based on Islamic values ​​contribute to strengthening consumer loyalty to Sharia-compliant retail. This research provides managerial implications for Sharia-compliant retail businesses to develop innovative, educational, and tailored marketing strategies to meet the halal lifestyle needs of modern Muslims.

Arin Herlawati Wijaya; Dian Tias Aorta

This study explores the urgency of halal certification for food and beverage Micro, Small, and Medium Enterprises (UMKM) in Indonesia following the implementation of Law Number 33 of 2014. Despite the enactment of regulations, various obstacles such as low halal literacy and bureaucratic complexity remain major challenges. This study aims to analyze the strategic role of Islamic religious instructors as agents of empowerment and da'wah (Islamic outreach) in assisting UMKM in their halal certification process. Using qualitative methods with a library research approach, data was collected through a search of relevant literature and regulations, then analyzed using content analysis techniques. The study results indicate that Islamic religious instructors perform four crucial functions: literacy educators, access facilitators, motivators of Islamic economics, and policy mediators. Optimizing these roles can be achieved through capacity building, digitalization of mentoring, and integration of community networks. The study concludes that strengthening the role of instructors is essential to accelerate the implementation of mandatory halal certification and strengthen the Islamic economic ecosystem in Indonesia.

Eman Suherman; Iwan Setiawan

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

Muh Arief Budiman; Muhammad Sauqi; Nor Anina; Nor Hikmah Sari

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of corporate zakat in Indonesia remains relatively low despite its significant potential to support national economic development. This study aims to analyze the strategic role of corporate zakat as an instrument for reducing tax burdens and its contribution to economic equality. This research employs a literature review approach by examining relevant academic sources. The findings indicate that corporate zakat of 2.5% is obligatory for business entities that meet the nisab and haul requirements. Based on Law No. 23 of 2011 and Law No. 36 of 2008, zakat distributed through authorized institutions such as BAZNAS or LAZ can be deducted from taxable income. Corporate zakat not only fulfills religious obligations but also plays a vital role in wealth redistribution through social assistance and productive capital for mustahik. Therefore, optimizing corporate zakat can serve as a strategic instrument to promote sustainable economic justice in Indonesia. Effective policies and outreach from the government are also needed so that companies are more encouraged to pay zakat in a timely and transparent manner.

Seftiani Futri; Talitha Darda Yusna; Ina Nurvina Sopiana; Lina Marlina

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Digital technology has, in many ways, altered the manner in which businesses function. This transformation touches on aspects like how products are developed, delivered, and sold. It opens up a range of possibilities for business owners to broaden their markets, boost profits, and make better use of online tools. At the same time, however, the digital age introduces certain difficulties. These include increased competition as well as risks related to practices that may conflict with sharia law—for example, charging interest, engaging in transactions with unclear risks, or producing counterfeit goods. The focus of this study is to examine the opportunities and challenges that businesses encounter in today’s digital world, viewed through an Islamic lens. The approach taken involves a review of existing literature, drawing from various sources dealing with digital commerce and Islamic economic principles. The results suggest that digital business ventures hold considerable promise, provided they are conducted with honesty, fairness, and transparency, while avoiding activities disallowed by sharia. This way, entrepreneurs can not only generate income but also develop their enterprises in a way that aligns with ethical and religious values.

Amelia, Dea; Alfiah, Rahma Sofia; Nur Shafiyah, Karina; Diyaanah, Faadhilatul; Ayu Ariany, Candra +2 more

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Production is a fundamental component of economic activity that plays a strategic role in achieving human well-being. From an Islamic economic perspective, production is understood not only as a technical process aimed at creating or increasing the utility value of goods and services, but also as a manifestation of human responsibility as leaders on this earth. Using an Islamic economic interpretation of the verses of the Qur'an and hadith, this study aims to examine the concept of production in depth from an Islamic economic perspective. Using a descriptive-analytical approach, this research technique utilizes a literature review to examine Islamic economic literature and relevant interpretations, in addition to primary sources such as the Qur'an and hadith. The results show that the Qur'an and hadith provide a framework for production that integrates moral, social, and spiritual values ​​into economic activities, utilizes natural resources optimally and sustainably, and produces halal goods and services. Along with material gain, Islamic manufacturing aims to promote social justice, individual well-being, and ecological harmony. Therefore, the concept of production from an Islamic economic perspective makes economic activity a form of worship and a tool for developing well-being that adheres to the principles of Islamic law.

Reyvandra Fadlian; Saiful Amin

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study examines the prohibition of marriage based on the babisiak oath in Nagari Lunto, Lembah Segar District, Sawahlunto City, from the perspective of Sadd al-Dzari’ah and the views of Generation Z. The babisiak oath is a traditional vow made by previous ninik mamak (customary elders) declaring that members of the Buo Bungo tribe and the Kutia Anyia Bawah tribe are forbidden to marry, as the elders had sworn a brotherhood bond known as batali budi. This research employs a qualitative field research approach. Data were collected through in-depth interviews with the Head of the Kerapatan Adat Nagari (KAN) of Lunto Village and several Generation Z members residing in the area. The collected data were analyzed using descriptive and qualitative methods. The findings indicate that, from the perspective of Sadd al-Dzari’ah, the marriage prohibition falls into the third category, namely a permissible act that has a strong potential to cause harm. Allowing such marriages could reopen historical conflicts, expose past grievances between the tribes, and potentially lead to social or physical disputes. Furthermore, Generation Z’s perspectives on the prohibition can be classified into three groups: those who remain obedient to the custom, those who hold a moderate stance, and those who tend to reject the prohibition. Despite these differences, most Generation Z respondents acknowledge that the babisiak oath has historical and social value that deserves preservation. However, they also emphasize the need to reinterpret its implementation in the contemporary context to prevent conflicts between customary law, Islamic legal principles, and individual freedom.

Asdianur Hadi; Endi Suhendi

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This article proposes wasathiyah—a balanced Islamic ethic grounded in the maqasid al-shari‘ah—as a practical framework for East–West civilizational dialogue. It critiques “clash of civilizations” narratives for reducing cross-cultural relations to identity antagonism, while historical experience points to more complex patterns of exchange, negotiation, and mutual correction. By using maqasid as a normative compass, dialogue is oriented toward publicly verifiable aims: safeguarding human dignity, advancing justice, protecting reason and knowledge, strengthening social cohesion, and promoting sustainable governance. The discussion draws on Nahdlatul Ulama’s tradition of Aswaja An-Nahdliyah and contemporary discourse on fiqh al-hadlarah (civilizational jurisprudence) to formulate an indicator matrix across key domains—education, law and human rights, economy, media, and emerging technologies (including AI)—along with a 3–5 year implementation roadmap and risk-mitigation strategies. The article concludes by highlighting implications for Islamic education, particularly academic integrity, digital-ethical literacy, and interdisciplinary projects oriented to the public good (maslahah).

Sutono Sutono; Rizaldy Ardiansyah

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Dropshipping is essentially a buying and selling process between a seller and a buyer using the internet. Dropshipping is a product sale that allows dropshippers to sell goods to customers using photos from suppliers or stores and then sell them to customers at a price determined by the dropshipper. The questions to be answered through this research are: a) How does the buying and selling process work using a dropship system? b) How does the buying and selling process work using a dropship system from a sharia economic perspective. The method used in this research includes descriptive research with a qualitative approach. The data used are primary and secondary data obtained from verses of the Qur'an and the Hadith, books and journals, articles, and mass media, both print and electronic, related to the focus of the problem being studied in this research. The data analysis technique used in this research is the Miles and Huberman analysis model, using data reduction, data presentation, and drawing conclusions. The results of the study indicate that the Samsarah contract is a solution to dropship transactions. The original law is permissible or permissible if carried out in accordance with Islamic provisions.

Mia Septiara Siringo Ringo; Dewinta Putri Ardana; Rahman, Muhammad

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of information technology has transformed trade from traditional markets to digital platforms, including Cash on Delivery (COD) payment systems. This study analyzes the integration of the COD system with the istishna contract in online transactions (specifically on Shopee), its implementation mechanisms, and its validity according to Islamic jurisprudence (fiqh muamalah). The research method used a descriptive qualitative approach through digital observation and literature review. The focus of the study was on pre-order or custom product transactions made after a specification agreement between the buyer (mustashni') and seller (shani'). The results showed that the COD system is valid in the istishna contract because it allows for final payment upon receipt of the goods. This is in accordance with Sharia law as long as the product specifications are clear, the price is transparent, and the buyer's right to khiyar is fulfilled to ensure the goods conform to the contract. As long as it is free from riba (usury), gharar (gharar), and tadlis (tadlis), the COD method in istishna transactions reflects fairness, openness, and benefits for both parties in the digital economy ecosystem.

Awala Mahromia; Aminulloh, Ali; Prawoto, Imam; Samsudin, Agus Rojak

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Social loans are an important tool for developing local economies, especially in remote areas such as rural areas. The Indonesian Village City Savings and Loan Cooperative (KSU) is one of the business entities that provides loan capital to its members. The purpose of this study is to determine the mechanism of social loan agreements in the Multipurpose Cooperative (KSU) of the Indonesian Village City and to determine the perspective of Islamic Economic Law on loan agreements in the Multipurpose Cooperative (KSU) of the Indonesian Village City. This research method uses a descriptive research type with a qualitative approach. Data collection was carried out through observation and interviews with the Management and members of the Savings and Loan Cooperative (KSU) of the Indonesian City Village. The results of the study show that first, the loan application procedure involves several steps such as becoming a member, filling out forms, completing documents and the approval stage. The maximum loan provision is 80% of the savings balance with a loan tenor of 12 months and 18 months. The payment system is made in installments through salary deductions and is subject to a 5% interest. For borrowing members who are late, there are no sanctions or fines but there is a time dispensation. Second, the loan application and management mechanism at the Multipurpose Cooperative has met sharia principles through transparent and structured governance, such as deductions from salary installments and a guarantee policy provided in the form of the amount of member savings balances. However, social loans at the Multipurpose Cooperative contain an element of benefit (profit) of 5%, which according to some scholars can be classified as usury because of the addition of value to the principal loan, even though the benefit is returned to members through the Business Result Remainder (SHU).

Nada Sofa Mariyah; Syauqi Syahla Ibtisamah; Fauzun Jamal

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This research describes the role of the Zakat Collection Unit (UPZ) in community empowerment in Mojopuro Village, Jatiroto District, Wonogiri Regency. The background of this study lies in the condition of the UPZ, which had been established yet was not optimal in its management and functional capacity for zakat administration. Employing a qualitative approach with a case study method, data were collected through observations, interviews with BAZNAS and mosque administrators, as well as documentation of seminars and the inauguration of zakat administrators. The findings reveal that the establishment and inauguration of the UPZ by BAZNAS marked the beginning of strengthening village-level zakat institutions. Seminars for mosque administrators improved their understanding of zakat management in accordance with Islamic law and fostered collective awareness of the importance of zakat for economic empowerment. The UPZ plays a role in identifying mustahik, managing funds transparently, and distributing them through community-based productive programs. The UPZ, guided by BAZNAS, holds a strategic role in reinforcing the zakat management system at the village level and has the potential to become an effective instrument for community economic empowerment.

Zahra, Salsabila; Eko Ribawati

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the role of Sharia Financial Institutions (SFIs) in strengthening sharia financial literacy as a preventive measure against illegal online lending practices in Indonesia. The study uses a descriptive qualitative method through literature review and normative legal analysis of fintech regulations (POJK 77/2016, PBI 19/12/PBI/2017, PDP Law 27/2022, and DSN-MUI Fatwa 117/2018) as well as various studies related to Islamic financial literacy, the role of LKS, and the phenomenon of illegal online lending. The results of the analysis show that Islamic financial literacy still lags behind conventional financial literacy, while the educational and social roles of LKS have not been fully utilized. On the other hand, the legal framework for fintech is adequate, but weak in terms of implementation and public literacy. This study recommends strengthening LKS literacy strategies based on community and digital platforms and developing Islamic microfinance as a safer alternative to illegal online loans.

Nafilah Hemalina Putri; Mohammad Luthfillah Habibi

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

The development of modern business has given rise to various marketing models, one of which is Multi-Level Marketing (MLM). However, in practice, many parties misuse this system into a pyramid scheme, a business model that prioritizes profits from recruiting new members rather than from actual product sales. This phenomenon causes harm to society and raises moral as well as religious concerns in Islamic law. This study aims to analyze the recruitment strategies and compensation patterns used in pyramid schemes disguised as MLM, examine them from the perspective of Islamic economics, and provide a comparison with Multi-Level Marketing systems that operate in accordance with Islamic principles. This research employs a descriptive qualitative method with a literature study approach by reviewing various sources such as books, scientific journals, and relevant academic documents. The results indicate that the recruitment system and compensation pattern in pyramid schemes contain elements of gharar, tadlis, dharar, and zhulm, all of which contradict Islamic economic principles. Therefore, the public is advised to be more cautious in choosing MLM businesses, as such models are permissible in Islam only if they focus on selling lawful (halal) products, are conducted honestly and transparently, and provide fair benefits for all parties involved.

Nurlita, Naeni Indah; Farid, Nila Maulidya; Sari, Winda Kartika; Raharja, Mahardhika Cipta; Hidayat, Ma’ruf

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore how religious Muslim students interpret halal labels on product packaging and how these interpretations influence their consumption behavior. In the context of increasing awareness of halal product importance, halal labeling is not just a symbol of religious law, but also a guarantee of quality, safety, and trust. The research uses a descriptive qualitative method phenomenological approach, involving students from UIN Prof. K.H. Saifuddin Zuhri Purwokerto who were selected through purposive sampling. Data was collected through semi-structured interviews, literature study, and documentation, then analyzed using thematic analysis. The findings reveal that highly religious students tend to be more selective, careful, and responsible in choosing products, prioritizing those with halal certification even when priced higher. The halal label provides psychological comfort and certainty that the product aligns with Islamic principles. Additionally, a strong understanding of halal labels increases consumer loyalty and supports the growth of the halal industry through rising demand for certified products. Thus, the halal label plays a significant role in shaping the consumption patterns of religious Muslim students and contributes to the broader development of the halal industry in Indonesia.

Rahmadita Karunia; Risyda Tazkiyatun Nufus; Tiara Anggita Sari; Hawwa Syifa Azzahra; Aulia Rahma Putri Ananda Realita Islami +3 more

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

This material provides an in-depth overview of the fundamental distinctions between Islamic banks and conventional banks, covering their underlying principles, contract types, operational mechanisms, legal frameworks, and organizational structures. Islamic banks operate based on Islamic values derived from the Qur’an, Hadith, and the rulings of the National Sharia Council (DSN-MUI), emphasizing strict prohibitions on riba, gharar, and maysir. Contracts such as wadiah, mudharabah, musyarakah, murabahah, ijarah, salam, and istishna’ are applied to promote fairness and profit-sharing. In contrast, conventional banks rely on positive law and interest-based systems as their primary source of income. Legally, Islamic banks are supervised by the Sharia Supervisory Board (DPS) to ensure compliance with sharia principles, while conventional banks adhere solely to general financial regulations set by authorities like the Financial Services Authority (OJK) and Bank Indonesia. The operations of Islamic banks include fund mobilization, financing, and financial services without the use of interest, whereas conventional banks earn revenue from the interest spread between deposits and loans. Although both bank types share a similar organizational structure, Islamic banks incorporate an additional layer of sharia oversight. Overall, Islamic banks aim to balance profitability with ethical and spiritual values (falah), while conventional banks primarily focus on maximizing financial returns. This material highlights Islamic banking as an ethical alternative within modern financial practices, promoting justice, sustainability, and broader economic well-being.

Anisa Lestari; Fahriya, Fahriya; Nurul Layali; Dian , Dian; Muhammad Ersya Faraby

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The halal cosmetics industry in Indonesia has grown rapidly in recent years in line with the increasing awareness of Muslim consumers regarding product safety, cleanliness, and compliance with Islamic law. However, this industry still faces several challenges, particularly related to the availability of halal-certified raw materials, production process standardization, and coordination among key stakeholders. This study aims to analyze the synergy between the government, business actors, and halal certification institutions in the development of the halal cosmetics cluster in Indonesia. Using a qualitative approach and case study design, this research draws on literature analysis and applies the concepts of halal industry clusters and the triple helix model. The results indicate that collaboration among cosmetic manufacturers, government institutions, and certification bodies such as BPOM and LPPOM-MUI has strengthened consumer trust and legal assurance regarding halal products. Nevertheless, barriers remain, including limited knowledge among producers about halal standards and uneven support infrastructures across regions. Therefore, strengthening policy integration, capacity building for industry players, and institutional support is necessary to enhance the competitiveness and sustainability of the halal cosmetics industry in accordance with the principles of Maqashid Sharia.

Nik Haryanti; Endah Siswati; Camara Miko Surbakti

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

This community service research aims to improve the knowledge and skills of Generation Z in Blitar City in organizing funeral prayers according to Islamic law. This activity is motivated by the low understanding of the younger generation regarding the procedures for performing funeral prayers, even though it is part of the fardhu kifayah obligation that should be understood by every Muslim. Through this training activity, it is hoped that Generation Z will have theoretical and practical skills in performing funeral prayers correctly and raise awareness of the importance of social and spiritual responsibility in community life. The method used is Participatory Action Research (PAR) by actively involving participants in two stages of activities, namely providing material on the laws, pillars, and prayers of funeral prayers, as well as direct practice of its implementation guided by competent speakers. The results of the study showed that this training went well and received a positive response from the participants. Based on the results of the pre-test and post-test, there was an average increase in knowledge scores of 42%, which indicates a significant increase in the understanding and skills of participants. Participants were able to explain the pillars, valid conditions, and procedures for funeral prayers correctly. In addition to increasing knowledge, this activity also strengthens religious values, social responsibility, and spiritual awareness among the younger generation. Therefore, this training is effective in shaping a Generation Z that is knowledgeable, moral, and committed to the teachings of Islam in its entirety.

Zhilal Afkari; Ahmad Muhammad Mustain Nasoha; Muhammad Nur Alvian Awwalus Sholeh; Izzuddin Ahmad Anugrah; Fadhil Muhammad Nadzif

Jurnal Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Islamic boarding schools and madrassas play an important role in the formation of religious character and education in Indonesia. The transformation of the regulations of these two institutions is crucial to adjust educational practices to the principles of the state of law of Pancasila. This study aims to analyze the dynamics of the regulation of Islamic boarding schools and madrasah diniyyah and its impact on the internalization of Pancasila values. The method used is qualitative descriptive through the study of documents, including laws and regulations and related literature. The results of the study show that there are significant changes, such as formal recognition of institutional status, curriculum standards, and accreditation mechanisms, which strengthen operational legality and the application of Pancasila values. In addition, the latest regulations also encourage the improvement of the quality of governance, transparency of institutional management, and strengthening the role of the community in the education process. The implementation of these regulations also provides space for learning innovation, integration of religious moderation, and adaptation to social development. In conclusion, the harmonization of these regulations allows for religious education that is relevant to the national context while maintaining religious identity. This research provides the basis for the development of a balanced Islamic education policy between state authorities, the needs of students, and the autonomy of educational institutions in the face of modern challenges and increasingly complex social changes.