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This article examines the dialogue between John Calvin’s educational thought and the Merdeka Curriculum within the context of Christian Religious Education (PAK) in Indonesia. Employing a qualitative-comparative approach with descriptive analysis, this study traces the points of convergence and tension between Calvin’s educational principles particularly the concept of imago Dei, holistic education, and the God-centered purpose of education and the principles of the Merdeka Curriculum such as flexibility, differentiated learning, and the Profil Pelajar Pancasila (Pancasila Student Profile). The analysis reveals significant convergence in terms of respect for the potential and uniqueness of learners, holistic educational orientation, and the role of teachers as facilitators and character formers. However, fundamental tensions also exist regarding Calvin’s theocentric theological foundation vis-à-vis the secular Pancasila foundation, the concept of discipline and authority versus student freedom, and the ultimate goal of education glorifying God versus forming the Pancasila Student Profile. Based on these findings, this article offers practical recommendations for PAK curriculum design based on the Merdeka Curriculum, a Kingdom of God-nuanced project-based learning approach, holistic assessment, and Christian character formation within the Profil Pelajar Pancasila framework. This research contributes to filling the gap in studies that dialogue the Reformed theological tradition with contemporary Indonesian national education policy.

Zakat and taxation are two important instruments in the life of society and the state, both of which aim to improve social welfare. However, in practice, the integration of zakat and taxation in Indonesia has not yet been fully realised, meaning that the potential of zakat as part of fiscal policy has not been optimally utilised. This study aims to examine the status of zakat within the legal system and public policy, the form of its integration into the tax system, and the various obstacles encountered in its implementation. This study employs a normative legal methodology using legislative, conceptual, and analytical approaches, and utilises secondary data analysed qualitatively. The research findings indicate that zakat has been recognised within the national legal system; however, it is still viewed as a religious obligation that coexists alongside taxation as a state obligation. The current integration remains limited to reductions in taxable income and has not yet demonstrated comprehensive coherence within fiscal policy. Furthermore, its implementation continues to face various obstacles from legal, institutional, technical, and fiscal perspectives, meaning it has not yet been effectively implemented.

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

This study examines the environmental advocacy strategies carried out by WALHI Jambi in addressing the pollution of the Batanghari River caused by illegal gold mining activities. This issue reflects ongoing environmental degradation and weak policy enforcement in managing natural resources. The study aims to analyze advocacy practices in terms of raising public awareness, community organizing, and influencing policy. A qualitative approach with a case study method was employed, with data collected through in-depth interviews, observation, and document analysis. The findings show that WALHI Jambi has undertaken various advocacy efforts, including media campaigns, public actions, community assistance, and engagement in policy forums. However, these efforts remain not fully optimal. Public awareness initiatives are still limited to information dissemination, community organizing has not yet developed into a strong collective movement, and policy influence is constrained by the absence of systematic instruments such as formal documentation, litigation, and structured coalitions. This study contributes to the understanding of environmental advocacy practices and highlights the need for strengthening advocacy strategies to achieve more effective policy influence and sustainable environmental governance.

Sustainability issues encompassing economic, social and environmental aspects are driving reform in the global financial sector, including in Indonesia. Although the OJK has published a Sustainable Finance Roadmap since 2015, Indonesia does not yet have comprehensive green finance regulations in the banking sector. This study aims to analyse the state of green finance regulation in the Indonesian banking sector and compare it with China’s Green Credit Guidelines, in order to identify relevant aspects for adoption in strengthening national green finance policy. This study employs a normative legal methodology using a legislative and comparative law approach, alongside a qualitative descriptive-analytical analysis of secondary data. The author found that green finance regulations in Indonesia remain fragmented and scattered across various sectoral legal instruments without adequate integration, thereby creating loopholes for greenwashing practices and the adoption of green principles that are merely administrative in nature. The Sustainable Finance Committee mandated by the P2SK Act has not yet been established, exacerbating the lack of coordination between institutions. In contrast, China, through its 2012 Green Credit Guidelines and 2016 Guidelines for Establishing a Green Financial System, demonstrates a regulatory model that is hierarchical, standardised, and legally binding. A comparison of the two identifies four relevant aspects for Indonesia to adopt: an integrated regulatory approach, standardisation of environmental risk operations, strengthening of oversight mechanisms and due diligence, and cross-sectoral institutional coordination. Consequently, Indonesia requires comprehensive, dedicated green finance regulations and must promptly establish the Sustainable Finance Committee as the sole coordinating authority.

Indonesia's increasing economic growth has intensified competition in the business world, particularly in the Indonesian banking sector, from conventional to sharia-compliant. Furthermore, the entry of foreign banks has made business activities in Indonesia increasingly complex. The stock market is a crucial source of funding for companies. Publicly listed companies can increase their funding sources by selling ownership in the capital market. Dividends are the distribution of company earnings to shareholders in the form of cash, assets, or other forms. Dividend policy is a policy for sharing company profits with shareholders, which is announced in the form of dividends and retained earnings for the benefit of company growth. The proportion of dividends distributed to shareholders depends on the company's profitability and dividend policy. The percentage of profits distributed to shareholders in the form of dividends is called the Dividend Payout Ratio.Differences in calculations in determining financial ratios in banking companies are an interesting focus in this study. The study results show quite significant results between financial ratios and managers' decisions in making dividend policy decisions. In the future, the results of this study are expected to be a consideration and reference for investors who want to enter the world of investment, especially in the banking sector.

This study analyzes the effect of capital structure and firm growth on firm value with dividend policy as a mediating variable in property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2024. The volatility of the property sector influenced by global and domestic economic conditions encourages the importance of understanding firm value formation mechanisms. The research method uses a quantitative approach with purposive sampling technique resulting in 66 observations from 11 companies during the research period. Data analysis uses Partial Least Squares-Structural Equation Modeling through SmartPLS application to test relationships between variables. The results show that capital structure and firm growth have no direct significant effect on firm value, but have a significant negative effect on dividend policy. Dividend policy has a significant positive effect on firm value and is able to fully mediate the effect of capital structure and firm growth on firm value with Variance Accounted For values of 151.6% and 90.4% respectively. These findings confirm the importance of dividend policy as a credible signaling mechanism regarding the company's ability to generate sustainable cash flows in creating value for shareholders amid the volatility of Indonesia's property sector.  

The purpose of this writing is to analyze Article 14 of Law Number 31 of 1999 jo. Law Number 20 of 2001 concerning the Eradication of Corruption has a delegative character, because its enactment depends on the provisions of other laws that expressly declare a violation as a criminal act of corruption. The construction of these norms in practice gives rise to ambivalence in law enforcement, especially when various acts that are detrimental to state finances occur in strategic sectors that are not explicitly qualified as corruption crimes in sectoral laws. This condition has the potential to create a legal vacuum and hinder the effectiveness of eradicating corruption as an extraordinary crime. This study aims to analyze the practice of implementing Article 14 of the Law on the Eradication of Corruption and examine these provisions from the perspective of legal certainty, justice, and criminal law policy. The research method used is normative legal research with a legislative approach and a case approach. Research data was obtained through literature studies on primary, secondary, and tertiary legal materials that were analyzed qualitatively. The results of the study show that the delegative and limiting nature of Article 14 has implications for the low predictability of the law and opens up ambivalence between norms and law enforcement practices. In reality, law enforcement officials often apply the Corruption Crime Law to acts that are normatively outside the scope of Article 14, taking into account the existence of state financial losses and the interests of substantive justice. Therefore, Article 14 needs to be interpreted systemically and progressively and supported by the reformulation of norms and harmonization of laws and regulations to be in line with the dynamics and complexity of modern corruption crimes.

Inequality in Indonesia remains significant, particularly due to the concentration of wealth among high-net-worth individuals (HNWIs). Emphasizing the importance of addressing this disparity can motivate policymakers to pursue equitable solutions, thereby promoting social justice through wealth taxation. Using a literature review and an empirical legal approach, this research analyzes relevant regulations, policy discussions, and academic literature on wealth taxation in Indonesia. The study also evaluates institutional readiness and potential challenges in implementing such a policy. The results indicate that the wealth tax has considerable revenue potential, ranging from IDR 54 trillion to IDR 155.3 trillion, depending on the tax model applied. Highlighting this potential can empower policymakers and foster optimism about the tangible benefits of implementing such a policy.

Formal education systems are often trapped in rigid standardization that actually shackles students' creativity and personal uniqueness. This issue raises questions about the extent to which individual freedom is accommodated in modern curricula that tend to be pragmatic. Departing from this issue, this study aims to explore the relevance of Jean-Jacques Rousseau's Romanticism which prioritizes affection and the general will in the context of education. Rousseau argued that the development of science and culture often acts as a chain that restrains humans, thus he proposed the concept of natural education that allows children's instincts to develop freely without damaging cultural intervention. Using qualitative methods based on literature review, this research identified a strong common ground between Rousseau's vision and Indonesia's Freedom to Learn policy. The study reveals that both share a common philosophical foundation: restoring educational sovereignty to institutions and students, allowing them to independently develop their potential, talents, and interests. Therefore, synchronizing Rousseau's ideas with Freedom to Learn serves as a crucial foundation for creating a higher-quality and more humane national education ecosystem.

This study aims to analyze public service innovation through the Sobat Dukcapil Website Program at the Tangerang City Population and Civil Registration Office in improving the quality of population administration services. The study uses a qualitative approach with data collection techniques in the form of interviews, observations, and documentation studies. The analysis was conducted using Everett M. Rogers' Diffusion of Innovations theory, which includes five characteristics of innovation, namely relative advantage, compatibility, complexity, trialability, and observability. The results show that the Sobat Dukcapil Website has relative advantages in terms of time efficiency, reduced queues, and easy access to online services. This innovation is also considered appropriate for the needs of urban communities and the Electronic-Based Government System (SPBE) policy. However, there are still obstacles in terms of complexity, particularly related to the digital literacy of the community and technical system disruptions.

The policy plan to integrate parking fees into the Vehicle Registration Certificate (STNK), scheduled for nationwide implementation in 2027, has generated debate regarding contractual validity and fiscal justice. From the perspective of Islamic Economic Law, the transformation from a conventional pay-per-use retribution system to an annual prepaid system raises issues related to mutual consent (an-taradin) and the certainty of service benefits. This study aims to analyze the 2027 subscription parking policy using the framework of Maslahah Mursalah and the principle of distributive economic justice to assess its legitimacy as an instrument of public welfare. This research uses a normative legal method with conceptual and statutory approaches. Literature data are analyzed qualitatively through deductive reasoning to derive legal conclusions from general principles of Islamic economics in relation to contemporary fiscal policy. The findings indicate that the policy contains elements of Maslahah Mursalah, particularly in improving bureaucratic efficiency and preventing state revenue leakage (sadd adz-dzari'ah). However, from the perspective of distributive justice, the policy may contain elements of dzulm (injustice) if it is not supported by fair tariff segmentation. Without guaranteed service availability for all payers, mandatory annual parking fees risk being categorized as akl al-amwal bi al-bathil (unlawful appropriation of wealth). Therefore, a zoning-based tariff system is recommended to ensure fairness between obligations and benefits.

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

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

This study aims to analyze the application of personnel management information systems at the West Sumba Regency Personnel and Human Resources Development Agency (BKPSDM). The main focus of the research is to assess how an integrated information system is able to produce up-to-date, accurate, and can support the decision-making process in personnel policy. An integrated information system is expected to facilitate employee data management, improve administrative efficiency, and strengthen transparency in human resource management. The research method uses a qualitative approach with case studies, through interviews with relevant officials, direct observation, and analysis of relevant documents. The results of the study show that the implementation of an integrated personnel management information system has a positive impact in the form of accelerating administrative processes, reducing data input errors, and facilitating access to information for interested parties. However, the research also found a number of challenges, such as the limitation of human resources trained in the use of technology systems and infrastructure that is not yet optimal. This study concludes that strengthening human resource capacity and increasing infrastructure support is a strategic step to optimize the personnel management information system. The research recommendations are expected to be a reference for the West Sumba Regency BKPSDM and other government agencies in developing a more effective and sustainable information system.

This research aims to analyze the implementation of land acquisition policies in Sorong City from the perspective of social justice for indigenous peoples, and to evaluate the extent to which customary rights are accommodated in the development process. The research method is a mixed-methods study with an embedded design. The qualitative approach was the primary instrument, using in-depth interviews with five key speakers, including land authorities and representatives of the Malaloi Indigenous Peoples Institution (LMA). Quantitative approaches are used only in correlation analysis to reinforce qualitative findings. The study's results show a "Paradox of Justice" in Sorong City. Procedurally, the land acquisition policy has been effective in accordance with Law Number 2 of 2012, supported by a strong statistical correlation between land acquisition and social justice. However, substantively, justice for indigenous peoples has not been fully achieved because the involvement of indigenous leaders in deliberations is often considered a mere administrative formality. The highest correlation between indigenous peoples and social justice confirms that the recognition of customary rights is the main determinant of justice in public policy. The main obstacles identified include difficulties in the administrative documentation of customary lands and paradigmatic differences between the government's materialistic values and the sociocultural values of indigenous peoples. The theoretical implications of this study confirm the importance of communication factors and the disposition of implementers in the implementation of policies in customary territories. In practice, the government needs to reformulate deliberations based on local values and the structural recognition of customary rights.

Abstract. This study aims to examine the causes, forms, and strategies for combating violence against female Indonesian migrant workers (PMI) from a legal, sociological, and gender perspective. The background of this research is based on the vulnerability of female PMI to various forms of physical, psychological, sexual, and economic violence, which occurs from the pre-placement stage to the post-placement stage, as well as the long-term impact on mental health, human rights, and socio-economic reintegration. The method used is empirical legal with primary data collection through in-depth interviews with female PMI victims of violence and accompanying institutions, as well as secondary data in the form of literature reviews, laws and regulations, and scientific publications. The analysis was conducted using descriptive qualitative methods, integrating human rights theory, Feminist Legal Theory, and international migration policy. The results of the study show that the vulnerability of female migrant workers is caused by economic factors, education, patriarchal culture, non-transparent recruitment processes, the characteristics of work in the informal sector, power imbalances with employers, and weak legal protection in the destination country. The forms of violence experienced include beatings, sexual harassment, threats, social isolation, wage withholding, and structural exploitation practices. Protection efforts implemented include preventive approaches through training, legal education, legal document guarantees, and assistance from law enforcement agencies, as well as repressive approaches through action against perpetrators of violence and bilateral cooperation with destination countries. This study emphasizes the importance of comprehensive and sustainable protection for female Indonesian migrant workers, covering all stages of labor migration as well as strengthening digital-based monitoring systems, officer capacity, and cross-sector collaboration to ensure the safety, dignity, and fulfillment of the human rights of female Indonesian migrant workers.  

The 21st century is marked by a profound transformation in digital communication. Social media has become a new public space, enabling people to interact, disseminate information, and shape public opinion rapidly and massively. This article analyzes the role of social media in shaping public opinion and its influence on the dynamics of government policy in Indonesia. Through a literature review and case analysis of policies influenced by viral issues on social media, this study finds that social media increases citizen participation and accelerates government responses to public issues. However, the pattern of 'viral-based policy' also carries risks, such as reactive policies, a lack of evidence-based policies, and inequality in representation. To manage this phenomenon, the government needs to develop an inclusive digital communication strategy, establish an early detection system for public sentiment, and uphold the principles of good governance and evidence-based policy. These findings are relevant for academics and policymakers seeking to understand the interaction between social media, public opinion, and government policy in the digital era.

This study aims to analyze the role of internet technology in enhancing the competitiveness of ebusiness in Indonesia, particularly in the sector of small and medium enterprises (SMEs). Based on theoretical reviews, internet technology, e-business, technology adoption (TAM), and the concept of competitiveness serve as the main foundations for understanding the ongoing digital transformation. The research employed a descriptive qualitative method with a purposive sampling technique, involving five informants consisting of digital SME owners, online store managers, and users of service platforms. Data were collected through interviews and observations, then analyzed using the Miles and Huberman model through the stages of data reduction, data presentation, and conclusion drawing. The findings reveal that the internet plays a crucial role as an essential infrastructure that enhances marketing effectiveness, expands market reach, and improves operational efficiency. Marketplaces, social media, and delivery-service platforms contribute significantly to sales growth and service quality. However, challenges such as low digital literacy, platform commission fees, changes in social media algorithms, and uneven infrastructure development still limit optimal utilization. From a policy perspective, the study recommends strengthening digital infrastructure and improving national digital literacy. This research emphasizes that the success of e-business depends on technology access, human resource competence, and support through public policy. It can be concluded that internet technology serves as a vital foundation for e-business competitiveness in the digital era.

This study examines the effect of financial ratios on dividend policy with sales growth as a moderating variable in technology sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. Dividend policy is an important corporate decision because it reflects management considerations in balancing company growth and shareholder returns. The independent variables used in this research are profitability, liquidity, and leverage, while dividend policy is the dependent variable and sales growth acts as a moderating variable. Profitability is measured using Return on Assets (ROA), liquidity is proxied by the Current Ratio (CR), leverage is measured using the Debt to Equity Ratio (DER), and dividend policy is measured by the Dividend Payout Ratio (DPR). This study employs a quantitative approach using secondary data obtained from the annual financial statements of technology sector companies listed on the Indonesia Stock Exchange. The data are analyzed using multiple linear regression and moderated regression analysis.The results show that profitability does not have a significant effect on dividend policy, indicating that net profit generated during the year is not the main consideration in dividend distribution decisions within technology companies. Liquidity has a significant effect on dividend policy, suggesting that companies with stronger short-term financial conditions tend to have a greater ability to distribute dividends. Leverage also significantly affects dividend policy, implying that the level of corporate debt influences management decisions regarding dividend payments. Furthermore, sales growth does not moderate the relationship between profitability and dividend policy. However, sales growth is proven to moderate the effect of liquidity and leverage on dividend policy. These findings provide insights for management and investors in understanding dividend policy determinants in technology sector companies in Indonesia.