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The presence of Generation Z, who grew up entirely in the digital era, has triggered a fundamental transformation in Muslim religious practices, where social media has replaced conventional religious institutions as the primary source of religious information. This condition creates a paradox: Gen Z has become a generation that is highly religious online, yet is often disconnected from physical communities and traditional religious authorities. This study aims to analyze the character of Muslim Gen Z religiosity, identify its forming factors, and examine the impact of the digital era on their religiosity. This study employed a descriptive qualitative approach using a library research method. The findings indicate that Muslim Gen Z religiosity is characterized by personalization, flexibility, and digital spirituality, strongly influenced by social media. These characteristics are shaped by massive digital technology accessibility, the effectiveness of contextual Islamic preaching on platforms such as TikTok, as well as spiritual needs and social pressure from the digital environment. The digital era brings positive impacts in the form of increased accessibility and religious literacy, but also negative impacts including shallow religious understanding, vulnerability to information bias, and potential exposure to extreme ideologies. This study implies the importance of an integrated digital religious literacy strategy through critical thinking-based Islamic Religious Education curriculum reform, enhancement of educators' digital capacity, and cross-sector collaboration to strengthen Gen Z's moderate and reflective religious understanding.

The enactment of Indonesia's Law Number 20 of 2025 on the Code of Criminal Procedure (KUHAP 2025), effective January 2, 2026, introduces a paradigmatic shift in the coordination between investigators and public prosecutors: Article 58 mandates active coordination from the investigation stage, fundamentally departing from the sequential-passive model of the former KUHAP, while Article 70 imposes a strict seven-day deadline for indictment drafting after case files are declared complete. This study examines two interconnected questions: (1) how the legal framework governing investigator–prosecutor coordination is structured under KUHAP 2025 and related legislation; and (2) how that framework is implemented in practice at the Purwakarta District Prosecutor's Office. A normative–empirical mixed-method design was employed, integrating statutory, conceptual, and case-study approaches. Data were gathered through in-depth interviews with prosecutors and investigators at Purwakarta District Prosecutor's Office and Purwakarta Police Resort, case document analysis, and field observation. The theoretical framework combines Lawrence M. Friedman's Legal System Theory and Soerjono Soekanto's Law Enforcement Theory. Findings reveal that KUHAP 2025 delivers substantial normative advancement yet harbours three critical regulatory gaps: the absence of binding technical protocols for implementing mandatory active coordination, the lack of uniform and measurable case-file completeness standards, and no formal mechanism for resolving institutional disagreements on legal interpretation. On the ground, coordination at Purwakarta still operates under the old sequential-passive pattern despite the new law: case-file returns (P-19) remain frequent, driven primarily by absent expert testimony, insufficient factual narration in examination records, and mismatches between charged articles and legal facts. A Friedman–Soekanto diagnostic reveals simultaneous dysfunction across all three legal system components substance, structure, and legal culture with the entrenched 'waiting culture' between the police and the prosecution identified as the most resistant obstacle to reform.

This study aims to examine the debate regarding the effectiveness of traditional learning methods in science education at Madrasah Ibtidaiyah (MI) amid the development of educational digitalization. The study employed a qualitative approach with a case study design conducted in Jember Regency for three months, from February to April 2026. The research informants consisted of 16 participants, including madrasa principals, teachers, parents, and community members. Data collection techniques were carried out through interviews, observations, and documentation, which were then analyzed using descriptive qualitative techniques. The findings revealed that traditional methods are still considered effective in helping students understand basic science concepts because the learning process is systematic and easy to comprehend. However, limited access to technology in several schools remains an obstacle to the equal implementation of digital learning. In addition, although digital learning can increase students’ motivation and engagement, it does not necessarily lead to an optimal improvement in conceptual understanding. Therefore, this study concludes that a combination of traditional and digital learning methods is the most appropriate approach in science learning at elementary schools and Madrasah Ibtidaiyah, considering students’ needs as well as the availability of facilities and infrastructure. structure.

Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a crucial aspect of the work of contemporary financial institutions. In this context, this research highlights CSR practices in banks. It relied on a sample of nine Iraqi banks listed on the Iraq Stock Exchange, which are characterized by their continued banking operations and regular publication of their annual financial reports. The research period was set from 2014 to 2023, and included a set of statistical tests that incorporated a number of financial determinants as control variables to determine their contribution to enhancing the impact of CSR when included alongside it, and to define the nature of the relationship between the research variables. We have reached a number of conclusions, most notably that when regulatory variables are included in the analysis model, this effect becomes statistically insignificant, which indicates that banks’ interest in internal financial factors still outweighs their interest in social aspects.

Computers in one of the network companies at PT. Estrada uses the Fortinet operating system. The final result expected through this implementation is to comprehensively see the capabilities of the firewall on Fortinet in overcoming the problem of blocking social media applications and streaming platforms during working hours. Blocking the application in question is the ability to filter web processes such as Facebook, Instagram, YouTube, etc. In the tests carried out, web filtering was able to block applications on social media and streaming platforms, which proves that the performance of web filtering is quite good. In analyzing web filtering performance, use the office hour rule tool by carrying out the rule schedule in the Fortinet network and displaying all the information in detail. The final result obtained in the network application filtering simulation process using Fortinet is that every network sent cannot be entered (blocked) on both social media applications and streaming platforms.

This study investigates the decoupling phenomenon between ESG (Environmental, Social, and Governance) sustainability reporting and communal Tri Hita Karana (THK) sustainability practices in a Rural Bank in Bali. Through Ethnographic Content Analysis (ECA) of official documents from BPR Luhur Damai covering 2023–2025, this study identifies that the Sustainability Report (SR), prepared strictly according to Financial Services Authority Regulation (POJK) 51/2017, does not incorporate substantial THK practices, namely banten (ceremonial offerings) Rp131.6 million, dana punia (religious donations) Rp8.5 million, and monthly banjar (communal community unit) contributions, producing a Hindu religious expenditure to formal Social and Environmental Responsibility (SER) ratio of 10:1. Drawing on the Institutional Logics perspective, this study identifies four decoupling mechanisms: (1) cognitive, namely THK as taken-for-granted, not perceived as “sustainability”; (2) administrative, namely departmental silos between Compliance and General Affairs; (3) template, namely POJK 51/2017 provides no space for local wisdom; and (4) capacity, namely limited Human Resources (HR) and institutional capacity. These findings lead to the concept of “invisible sustainability,” that is, real sustainability contributions that are invisible to conventional reporting frameworks, and “cultural accounting gap,” that is, the absence of accounting categories for local cultural-religious contributions. The theoretical contribution is demonstrating that decoupling in Global South contexts is not merely symbolic compliance but results from structural misalignment between transnational and communal logics that renders local sustainability contributions institutionally invisible.

The rapid digitalization in Indonesia, reaching 180 million active social media users, has not been accompanied by adequate security system resilience, thereby triggering massive data breach risks. This study aims to analyze the privacy navigation mechanisms of the digital society as an instrument for mitigating information leaks. The method used is descriptive qualitative with a literature study (library research) approach, which examines primary and secondary literature related to regulations, digital behavior, and user psychological factors. The research findings indicate that privacy navigation in the digital era has not operated optimally due to the dominance of social existence needs, which triggers the privacy paradox phenomenon. Although users possess knowledge regarding cyber risks, the desire for social validation through self-disclosure often overrides technical protection logic. The practice of using secondary accounts (second accounts) was found to be a form of manual navigation, yet its effectiveness remains dependent on individual digital literacy. The implications of this research emphasize that mitigating information leaks requires the integration of critical user awareness, platform governance transparency, and consistent law enforcement through the PDP Law. Digital awareness must transform into reflexive protective behavior to maintain informational sovereignty in cyberspace.  

This study aims to analyze the skills gap in the era of the Industrial Revolution 4.0 and the factors influencing it. The research employed a descriptive-analytical approach based on literature studies and the author’s analysis of the dynamics of formal education curricula and the development of industrial needs. The findings indicate that formal education curricula that are less adaptive to technological developments are the main factor causing the skills gap. In addition, the slow adaptation to technology in educational and industrial environments, as well as the unequal distribution of skills development across various regions in Indonesia, further widen the gap between graduates’ competencies and labor market demands. This condition affects the low readiness of the workforce in facing digital transformation and global competition. The study concludes that the skills gap is a strategic issue requiring serious attention from the government, educational institutions, and the industrial sector. Curriculum reform that is responsive to technological advancements, strengthening digital literacy, and ensuring equal access to training and skills development are essential steps to improve the competitiveness of Indonesian human resources. These efforts are expected to support poverty reduction, reduce social inequality, and achieve the long-term national development goals toward Indonesia Golden Vision 2045.

This study discusses the reform of criminal law regarding acts of abuse of power within the Indonesian legal system. Abuse of power committed by public officials constitutes a serious violation of the rule of law and the principle of equality before the law because it can harm society and weaken public trust in the government. The old Criminal Code inherited from the colonial era was considered incapable of providing an optimal deterrent effect against perpetrators of abuse of authority. Therefore, the enactment of Law Number 1 of 2023 concerning the New Criminal Code became an important step in the reform of criminal law in Indonesia. This study aims to analyze criminal law reform policies in overcoming abuse of power and the effectiveness of their implementation in law enforcement. The results show that the new Criminal Code expands regulations regarding abuse of authority with stricter criminal sanctions and additional penalties in the form of revocation of office rights. However, its implementation still faces challenges such as political intervention, low integrity of law enforcement officials, and the potential overlap with the Corruption Eradication Law. Therefore, the success of criminal law reform requires the support of legal substance, legal structure, and legal culture that work in harmony.

This study analyzes the reconstruction of Human Rights (HR) in Indonesia through the integration of Pancasila values and Islamic Religious Education (IRE) within the framework of Islamic Sociological Jurisprudence. In the Indonesian context, human rights are not merely perceived as universal individual liberties, but are understood within broader philosophical, religious, and socio-cultural dimensions. Pancasila functions as the foundational framework that harmonizes individual rights with social responsibilities, while Islamic teachings provide normative and theological foundations through principles such as maqasid al-shari‘ah, justice (‘adl), and human dignity (karamah insaniyyah), as well as Qur’anic values of tolerance and moderation (tasamuh and wasatiyyah). This research adopts a qualitative method with a descriptive approach based on literature review, drawing upon various scholarly sources related to human rights, Islamic education, and sociological jurisprudence. The findings reveal that the integration of Pancasila and Islamic Religious Education generates a comprehensive understanding of human rights that is both normative and contextual. Moreover, empirical findings indicate that a deeper comprehension of Qur’anic teachings on tolerance is positively correlated with the development of moderate and inclusive attitudes, thereby highlighting the significant role of education in internalizing human rights values. Additionally, the historical transition from pre-Islamic (Jahiliyyah) society to the Islamic era demonstrates that Islamic teachings function as an agent of social transformation by promoting justice, equality, and the protection of marginalized groups. From the perspective of Islamic Sociological Jurisprudence, law is viewed as a dynamic system that must remain responsive to evolving social conditions, ensuring that the reconstruction of human rights remains relevant and adaptable. In conclusion, the synergy between Pancasila values, Islamic teachings, and sociological legal approaches contributes to the formation of a more inclusive, balanced, and culturally grounded human rights paradigm in Indonesia.

This study analyzes normative conflicts in the evolution of local government regulations from Law No. 22 of 1999 to Law No. 23 of 2014, along with the changes following the Job Creation Law. The research background is grounded in the phenomenon of policy pendulum swings, which indicate a shift from radical decentralization toward structured centralization, as well as the disruptions caused by the omnibus law approach. The research aims to identify and classify vertical and horizontal normative conflicts and formulate recommendations for regulatory harmonization. The method used is normative legal research with a legislative and conceptual approach, employing Hans Kelsen’s theory of antinomy as an analytical tool. The research findings identified two main forms of normative conflict: first, a vertical conflict between Law No. 22/1999, which advocates for the broadest possible autonomy, and Law No. 23/2014, which strengthens central control through the concepts of absolute affairs and NSPK, creating a paradox of centralization within decentralization. Second, a horizontal conflict following the Job Creation Law, which centralizes regional licensing authority through the OSS system and revives Article 251 regarding the annulment of regional regulations that have been declared unconstitutional by the Constitutional Court. The implications of this research recommend revising problematic articles and strengthening the role of regions within a just decentralization system.

Tourism in Bali, as the backbone of the regional economy, absorbs more than 50% of the workforce and gives rise to complex labor dynamics. Although Law No. 13 of 2003 on Manpower and Law No. 21 of 2000 on Trade Unions guarantee worker protection and freedom of association, the reality on the ground is still marked by the misuse of fixed-term employment contracts (PKWT), violations of outsourcing regulations, and both structural and cultural barriers to union formation. This article employs a normative juridical approach, using statute, conceptual, and case-based methods to analyze the regulatory framework and the responses of workers, employers, and government actors in addressing industrial relations disputes within Bali’s tourism sector. The findings reveal a significant gap between written legal norms and actual practice: repeated extensions of PKWT, outsourcing of core tasks such animal caretaking, union-busting through dismissal of union members, and weak law enforcement at regional level. Trade unions play a role in mediation and advocacy, but their performance is hindered by employer intimidation, low legal literacy among workers, and limited institutional support. Bridging this gap requires strict oversight, legal education for workers, as well as the strengthening of union capacity and the authority of local governments.

Market levies are a regional taxation category that holds significant promise for increasing regional fiscal resources, complementing local tax revenues. The objectives of this study are; (1) Understanding the Communication Mechanism in the Implementation of Market Service Fee Policy in Gorontalo City. (2) Examination of Resource Availability in the Implementation of Market Service Tax Policy in Gorontalo. (3) Understanding the Bureaucratic Framework in the Implementation of Market Service Tax Policy in Gorontalo City. (4) Examination of the Implementation of Market Service Tax Policy Disposition in Gorontalo City. The method used in this study is a descriptive qualitative method. The results of this study indicate that the communication of market service fee policy has been carried out through systematic formal channels and is supported by a clear bureaucratic structure and division of tasks, but its implementation is still not optimal. This is caused by several obstacles, including unequal understanding and distribution of information among traders, limited resources in terms of both quantity and quality of human resources, budget, and inadequate market facilities. Furthermore, weak coordination and suboptimal implementation of SOPs in the field also impact work consistency, while the disposition or attitude of implementers who have demonstrated commitment but are not yet unified requires a more comprehensive strategic approach. Therefore, integrated efforts are needed, including improving the communication framework, strengthening human resource capacity, improving facilities, stricter supervision, and ongoing coaching to create more effective and professional policy implementation.

A MSMEs in Indonesia has recently contributed to national exports by 15,7%  compared with Thailand that has reached 29 %, so substantial revision are required to make sure that increasing contribution which ultimately will give positive impact toward the economy overall, because almost 90 % of human resource work in MSMEs sector with nature resource and other plentiful resources. The main problem that is commonly found by MSMEs is to optimize the available resources as well as fulfill the required standards that have established and required regulation in order to ensure the resulting product is accepted by the market and to comply with the regulation that has been established by the regulator. Indonesia as the second biggest country in the world has biodiversity certainly offers benefits that hard to imitate by other country in producing biopharmaceutical plants product, therefore it offers competitive potential in the global market, however market penetration by MSMEs biopharmaceutical plants sector commonly discontinued regarding with technical barriers to trade (TBT). This study is based on a case study that aims to analyze main challenges in fulfillment of international certification and to formulate adaptation strategy for MSMEs. By conducting through a descriptive qualitative method with case study approaches, the result of study indicates that high compliance costs,  registration procedural complexity from the source and destination country, as well as the inconsistency of raw material quality became the main barriers. The proposed strategy including group certification model, CPOTB standard harmonization, and the utilization of integrated government assistance schemes will provide real contribution in assisting MSMEs fulfilling global market requirements.

The rapid advancement of artificial intelligence (AI) has significantly altered the landscape of business decision-making, particularly for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Despite their critical role in economic growth and employment generation, MSMEs frequently encounter substantial barriers related to technological adoption, digital literacy, and resource allocation. This research systematically investigates the utilization of artificial intelligence as a responsive innovation mechanism designed to optimize decision-making processes within the MSME sector. By employing a comprehensive systematic literature review methodology, analyzing peer-reviewed publications from globally recognized academic databases between 2018 and 2024, this study delineates the multifaceted benefits, complex challenges, and contextualized adoption strategies associated with AI integration. The findings reveal that artificial intelligence holds transformative potential for enhancing operational efficiency, refining predictive analytics, and sustaining long-term competitiveness. Conversely, critical challenges, including inadequate digital infrastructure, financial constraints, and organizational resistance, remain pervasive obstacles. Consequently, the study advocates for a gradual, responsive innovation approach that aligns technological adoption with specific business needs and environmental pressures. The insights derived from this research offer substantial theoretical and practical implications, providing a strategic framework for policymakers and MSME owners to accelerate digital transformation inclusively.

This study aims to develop a sentiment classification method for YouTube user comments related to the game Love and Deepspace using the Naïve Bayes algorithm, focusing on improving the text data processing and understanding user perceptions. Comment data were collected through scraping from YouTube videos, followed by preprocessing including text cleaning, normalization, stopword removal, stemming, and translation into English. Initial labeling was conducted using TextBlob, then the data were randomly sampled for training the Naïve Bayes model. Evaluation involved comparing sentiment distributions and visualization using Word Cloud and bar charts. The Naïve Bayes model achieved an accuracy of 77.36% in sentiment classification. The sentiment distribution shows differences between TextBlob (positive: 1,011, neutral: 1,312, negative: 575) and Naïve Bayes (positive: 901, neutral: 1,627, negative: 370), with Naïve Bayes being more conservative. The Word Cloud visualization identifies dominant words such as "bang," "game," and "main," while the bar chart shows the largest proportion of neutral sentiment. Naïve Bayes is effective for sentiment classification on informal comment data, with significant differences from rule-based methods like TextBlob. This research contributes to the development of text data processing techniques and user perception analysis, as well as opening up optimization opportunities with other algorithms like SVM for better accuracy.

The crisis of human spirituality, which separates the inner dimension from the universe, is at the root of the current global environmental crisis. The purpose of this study is to comprehensively examine how Sufi principles are applied in environmental conservation practices at the Shadana Islamic Boarding School in Padarincang, and to determine how the teachings of the book Fathul 'Arifin influence the formation of the students’ ecological ethics. This research was conducted qualitatively through a case study. Data were collected through document analysis, in-depth interviews, and participatory observation from September 22 to October 5, 2025. The results indicate that the concept of spiritual purification, or tazkiyatun nafs, is integrated with nature conservation by activating the seven lathaif. Environmental conservation, such as protecting springs and forests, is viewed as a form of spiritual devotion to the Creator, as human awareness of the elements of fire, water, wind, and earth fosters a strong inner connection with the macrocosm or the universe. The results indicate that the santri paradigm has shifted from anthropocentrism to theocentrism. This study proposes an “Eco-Sufism” model, grounded in the transformation of inner consciousness, as an alternative solution to address environmental degradation. This approach emphasizes that to foster sustainable harmony among humans, God, and the universe, ecosystem sustainability requires a strong foundation of spirituality.

This study aims to understand the role of E-Commerce in building customer loyalty, explain the process of loyalty formation, and assess how customers perceive service quality in relation to loyalty, using the GoFood service in Jombang as a case study. The rapid growth of online food delivery services has intensified competition, making customer loyalty a critical factor for sustainability. Employing a qualitative case study approach, data were collected through in-depth interviews with 30 GoFood customers and several drivers in the Jombang area. The findings reveal that E-Commerce platforms significantly enhance loyalty through user-friendly application interfaces, supporting features (such as live tracking, history, and digital payments), and beneficial promotions. The loyalty formation process occurs gradually through consistent positive experiences, moving from customer satisfaction to trust, and ultimately to habitual use. Crucially, the quality of driver services—including politeness, effective communication, punctuality, and order accuracy—emerged as a key determinant of customer comfort and repeat orders. This study implies that for E-Commerce platforms to maintain a competitive edge, strategies must integrate digital convenience with consistently reliable human interactions. The research contributes empirical insights from a semi-urban Indonesian context, highlighting that customer loyalty is not merely transactional but is built on a combination of technological ease, economic value, and positive interpersonal service experiences.

Field Experience Practice (PPL) or internship is a practical course carried out directly in a company according to the student's field of study, with the aim of integrating lecture theory and real work practice. PPL is worth 6 credits and is a mandatory part of the curriculum for undergraduate students at the Putera Bangsa Tegal Islamic Economics College. Students who have not participated in PPL are not considered to have met the academic qualifications as graduates. This program aims to produce competent graduates as academics, researchers, consultants, accounting practitioners, and creative, innovative, and professional Muslim entrepreneurs. Through PPL, students are expected to improve their personal qualities, work experience, and understanding of the business world and development policies. The PPL implementation took place from September 14, 2025 to January 15, 2026 at PT Masanda Jaya. The Sharia Business Management Study Program views PPL as a strategic tool to understand management practices, SWOT analysis, governance, and company strategies in achieving organizational goals. The PPL report compiled by the author has the theme of the FAJAR internship.

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.