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Kecurangan (fraud) di sektor perbankan daerah merupakan ancaman serius yang dapat merugikan keuangan negara dan menurunkan kepercayaan publik. Penelitian ini bertujuan menganalisis kasus korupsi pengadaan iklan pada Bank Pembangunan Daerah Jawa Barat dan Banten (Bank BJB) menggunakan pendekatan Fraud Triangle Theory yang mencakup tiga elemen utama: tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization). Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, didukung oleh studi literatur dari berbagai sumber ilmiah yang relevan. Hasil analisis menunjukkan bahwa kasus Bank BJB mencerminkan interaksi ketiga elemen Fraud Triangle secara simultan. Tekanan bersumber dari kebutuhan dana non-budgeter yang besar dalam pengelolaan anggaran promosi senilai Rp409 miliar. Kesempatan muncul akibat lemahnya sistem pengendalian internal, tidak adanya verifikasi dokumen yang memadai, serta penyimpangan dalam proses pengadaan. Rasionalisasi terbentuk melalui persepsi pelaku bahwa praktik tersebut merupakan hal yang lazim dalam lingkungan birokrasi dan korporasi. Penelitian ini berkontribusi pada pengembangan pemahaman teoritis dan praktis terkait pencegahan fraud di lembaga keuangan daerah Indonesia, khususnya melalui penguatan tata kelola perusahaan dan sistem pengawasan internal.

Diarrhea has the potential to cause an Extraordinary Event (KLB) and is currently a leading cause of mortality in Indonesia, especially in children. Antibiotics are necessary for diarrhea caused by bacteria, but irrational antibiotic prescribing can increase the risk of antibiotic resistance. This literature review was conducted to provide an overview of the level of rationality of antibiotic use in pediatric patients with diarrhea in several Indonesian health facilities. The literature review was conducted by reviewing articles obtained through a Google Scholar search using the keywords "rationality of antibiotic use," "diarrhea," "children," and "evaluation of antibiotic use." Articles were selected using inclusion and exclusion criteria, resulting in 10 suitable articles. The study results indicate that the evaluation methods for antibiotic use include the Gyssens criteria, World Health Organization criteria, Ministry of Health Decree Standards, the 2012 World Gastroenterology Organization Guidelines, and the Rational Drug Use Module. Commonly used evaluation parameters include appropriate indication, appropriate drug, appropriate dose, and appropriate patient. Most parameters have obtained rational results, but there are several studies that are not rational in the appropriate indication, appropriate drug, and appropriate dose categories. Variations in the results of rational antibiotic use at each health facility are influenced by patient characteristics, policies at the health care facility, and the level of compliance of health workers with therapy guidelines.

Diarrhea has the potential to cause an Extraordinary Event (KLB) and is currently a leading cause of mortality in Indonesia, especially in children. Antibiotics are necessary for diarrhea caused by bacteria, but irrational antibiotic prescribing can increase the risk of antibiotic resistance. This literature review was conducted to provide an overview of the level of rationality of antibiotic use in pediatric patients with diarrhea in several Indonesian health facilities. The literature review was conducted by reviewing articles obtained through a Google Scholar search using the keywords "rationality of antibiotic use," "diarrhea," "children," and "evaluation of antibiotic use." Articles were selected using inclusion and exclusion criteria, resulting in 10 suitable articles. The study results indicate that the evaluation methods for antibiotic use include the Gyssens criteria, World Health Organization criteria, Ministry of Health Decree Standards, the 2012 World Gastroenterology Organization Guidelines, and the Rational Drug Use Module. Commonly used evaluation parameters include appropriate indication, appropriate drug, appropriate dose, and appropriate patient. Most parameters have obtained rational results, but there are several studies that are not rational in the appropriate indication, appropriate drug, and appropriate dose categories. Variations in the results of rational antibiotic use at each health facility are influenced by patient characteristics, policies at the health care facility, and the level of compliance of health workers with therapy guidelines.

Diabetes Mellitus merupakan salah satu penyakit degeneratif dengan prevalensi yang terus meningkat, terutama pada kelompok usia lanjut. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pengetahuan masyarakat mengenai pencegahan dan pengelolaan diabetes melitus melalui edukasi pola hidup sehat dan pemanfaatan tanaman obat. Kegiatan dilaksanakan di Desa Sambirata dengan sasaran ibu-ibu Posyandu Lansia. Metode yang digunakan meliputi penyuluhan kesehatan, pemeriksaan tekanan darah, pemeriksaan gula darah sewaktu, dan edukasi pemanfaatan tanaman obatantidiabetes. Sebanyak 44 peserta mengikuti kegiatan penyuluhan dan 71 peserta mengikuti pemeriksaan kesehatan. Hasil pemeriksaan menunjukkan 29 peserta mengalami hipertensi, 3 peserta memiliki kadar gula darah di atas normal, dan 50 peserta memiliki faktor risiko diabetes melitus. Kegiatan ini meningkatkan pengetahuan dan kesadaran masyarakat mengenai pentingnya pola hidup sehat serta penggunaan tanaman obat secara rasional dalam pencegahan diabetes melitus.

Women in Bingkat Village play roles as housewives and are actively involved in agricultural, social, and religious activities. However, their knowledge regarding proper drug management remains limited. This program aims to improve community understanding of the DAGUSIBU concept (Get, Use, Store, and Dispose of medicines properly). The method used is assistance through counseling and education on how to obtain appropriate medicines, use them according to instructions, store them correctly, and dispose of them safely. The results indicate an improvement in community knowledge regarding rational drug management. This program is expected to increase public awareness of safe medicine use and support family health.

The concept of fides quaerens intellectum (faith seeking understanding) in this study is interpreted by emphasizing the rationality of faith as a form of apologia based on 1 Peter 3:15. This study aims to demonstrate that Christian faith is not merely spiritual and normative in nature, but also possesses a rational dimension that can be intellectually justified. In this context, 1 Peter 3:15 serves as a biblical foundation that underscores the importance of believers being prepared to provide a logical and responsible explanation for the hope they possess.This research employs a qualitative approach through library research, combined with an exegetical analysis of 1 Peter 3:15 and a philosophical-theological approach to understand the relationship between faith and reason. Through this framework, the rationality of faith is examined as an integral part of the Christian apologetic tradition. Furthermore, this study affirms that faith and reason are not contradictory realities, but rather complementary elements in the pursuit of truth. The findings indicate that the rationality of faith functions not only defensively but also constructively in fostering dialogue between faith and the intellectual world. Christian faith is understood as a conviction that remains open to rational examination without losing its dimension of mystery. Therefore, fides quaerens intellectum emerges as a relevant paradigm in addressing modern challenges, while also contributing to the development of theological and philosophical studies, particularly in strengthening the integration of faith and reason in the life of believers.

Transformasi digital dalam sistem transaksi ekonomi telah menggeser pola konsumsi masyarakat menuju penggunaan layanan finansial berbasis teknologi yang lebih instan, namun di sisi lain berpotensi memicu perilaku belanja yang tidak rasional. Fenomena ini tampak pada pesatnya adopsi fitur Buy Now Pay Later (BNPL) yang menawarkan fleksibilitas pembayaran tanpa agunan. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan sistem pembayaran Shopee PayLater terhadap perilaku konsumtif mahasiswa STIE Yapis Dompu. Shopee PayLater merupakan inovasi layanan keuangan digital yang memberikan kemudahan transaksi dengan kalangan mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data diperoleh melalui kuesioner kepada 94 responden yang dipilih menggunakan teknik purposive sampling. Analisis data menggunakan regresi linear sederhana dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa penggunaan Shopee PayLater berpengaruh positif dan signifikan terhadap perilaku konsumtif mahasiswa. Hal ini dibuktikan dengan nilai signifikansi 0,000 < 0,05 serta koefisien determinasi sebesar 55,2%, yang menunjukkan kontribusi variabel penggunaan Shopee PayLater terhadap konsumtif mahasiswa. Dapat disimpulkan bahwa semakin tinggi penggunaan Shopee PayLater, maka semakin tinggi pula perilaku konsumtif mahasiswa STIE Yapis Dompu.

Penelitian ini mengeksplorasi fenomena kecurangan pada PT Dana Syariah Indonesia (DSI) melalui pisau analisis Fraud Triangle milik Donald R. Cressey (1953). Fenomena penyimpangan di PT Dana Syariah Indonesia (DSI) tercatat sebagai skandal keuangan paling masif pada sektor P2P lending berbasis syariah di tanah air. Sepanjang tahun 2018 hingga 2025, kerugian finansial yang ditimbulkan diestimasi menyentuh Rp2,4 triliun dengan total korban mencapai lebih dari 15.000 pemberi dana. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Data dikumpulkan melalui studi dokumentasi dari berbagai sumber, meliputi laporan resmi OJK, siaran pers Bareskrim Polri, temuan PPATK, serta publikasi berita terverifikasi. Hasil penelitian menunjukkan bahwa ketiga elemen Fraud Triangle terbukti hadir dalam kasus DSI: (1) Tekanan (pressure) berupa kebutuhan likuiditas internal dan target imbal hasil tinggi 16–18% per tahun yang tidak realistis; (2) Kesempatan (opportunity) berupa lemahnya pengawasan OJK terhadap fintech syariah, ketiadaan audit independen yang efektif, dan eksploitasi kepercayaan berbasis label syariah; serta (3) Rasionalisasi (rationalization) berupa pembenaran pelaku dengan menggunakan argumen ekonomi makro dan penyalahgunaan nilai-nilai syariah sebagai perisai. Penelitian ini juga mengintegrasikan perspektif akuntansi forensik sebagai alat deteksi dan pencegahan fraud. Temuan penelitian ini diharapkan menjadi kontribusi ilmiah bagi penguatan regulasi, pengawasan fintech syariah, serta literasi keuangan masyarakat.

The Megengan tradition is a Javanese ritual performed before the month of Ramadan as a form of spiritual preparation, strengthening social solidarity, and maintaining relationships with ancestors. However, the development of modernization, urbanization, educational advancement, and changes in mindset have caused this tradition to experience a significant shift in meaning. This study aims to describe the changes in function, meaning, and position of Megengan in modern society using Max Weber's modernization theory as an analytical framework. The research method used is a literature study from various journals, cultural documents, and previous research related to the Megengan tradition in various regions of Java. The results show that Megengan has undergone a transformation from a sacred ritual full of cosmological symbols to a more functional and efficient socio-cultural activity. The process of rationalization in modern society has caused the spiritual and symbolic meaning of ritual foods such as apem, ketan, and ingkung to be reduced, while the form of ritual implementation has become more formal and centered on religious institutions. The change in ritual authority from elders to modern religious figures is one indication of the shift from traditional authority to rational-formal authority as explained by Weber.  Despite the simplification of its meaning, Megengan remains a living tradition that serves to strengthen cultural identity, social harmony, and intergenerational relationships. This research confirms that the shift in Megengan does not indicate a weakening of Javanese tradition, but rather a form of cultural adaptation in response to the dynamics of modernity.

This study delves into the philosophical foundations of natural law, contrasting the irrational theories of Thomas Aquinas with the rational perspectives of Hugo Grotius and Immanuel Kant, examining their relevance within Indonesia’s deeply religious and pluralistic context. Aquinas argues that natural law is divinely ordained and serves as a universal moral guide, where law and morality are intrinsically linked. On the other hand, Grotius proposes that while natural law originates from divine will, human reason enables individuals to comprehend it, even without divine revelation. Kant’s philosophy shifts the focus to moral autonomy and the freedom of individuals, emphasizing that legitimate law must be based on principles of universal morality that respect human dignity. In the context of Indonesia, with its diverse religious landscape, integrating these philosophical ideas provides a balanced approach to the interaction between secular law, religious teachings, and moral values. The research adopts a juridical-normative methodology with a conceptual and legislative approach, analyzing secondary legal sources to explore how natural law influences Indonesia's legal system. The findings indicate that while Indonesia's legal system primarily follows positive law, it would benefit from incorporating the moral and spiritual aspects derived from natural law theory. The study concludes that Indonesia’s legal system can achieve a more substantive form of justice by integrating the principles of Aquinas, Grotius, and Kant, thus ensuring a more harmonious blend of legal certainty, moral integrity, and religious principles in the country’s laws.  

Pusat Kota Lama Toboali merupakan kawasan historis yang menyimpan nilai-nilai spasial, sosial, dan budaya yang penting dalam sejarah urban Kepulauan Bangka Belitung. Transformasi yang terjadi dari masa kolonial hingga kini telah mengubah banyak elemen pembentuk citra kota yang mempengaruhi persepsi kolektif masyarakat terhadap identitas kawasan. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis perubahan elemen-elemen pembentuk citra kota berdasarkan teori Kevin Lynch (paths, edges, districts, nodes, landmarks) serta bagaimana perubahan tersebut berdampak terhadap karakter kawasan. Penelitian menggunakan pendekatan rasionalistik kualitatif dengan metode historis-interprektif, observasi lapangan, wawancara mendalam, cognitive mapping, dan analisis konten. Hasil penelitian diharapkan dapat memberikan kontribusi terhadap perencanaan kota berkelanjutan dan strategi pelestarian kawasan historis Toboali.  

Diabetes melitus tipe 2 (DMT2) merupakan salah satu masalah kesehatan global dengan beban ekonomi dan klinis yang sangat tinggi. Beragam pilihan terapi antidiabetes telah tersedia, mulai dari obat konvensional seperti metformin dan sulfonilurea hingga obat generasi baru seperti inhibitor dipeptidyl peptidase-4 (DPP-4i), agonis reseptor glucagon-like peptide-1 (GLP-1 RA), dan inhibitor sodium-glucose co-transporter 2 (SGLT2i). Perbedaan harga dan efektivitas terapi menuntut adanya kajian farmakoekonomi, khususnya cost-effectiveness analysis (CEA), untuk mendukung pengambilan keputusan klinis dan kebijakan kesehatan. Literature review ini bertujuan untuk merangkum bukti CEA pada berbagai obat antidiabetes yang dipublikasikan dalam lima tahun terakhir, baik di Indonesia maupun internasional. Hasil telaah menunjukkan bahwa obat generasi baru umumnya memberikan manfaat klinis yang lebih baik, terutama dalam pencegahan komplikasi kardiorenal, namun biaya yang lebih tinggi sering menjadi kendala dalam penilaian efektivitas biaya. Sementara itu, obat konvensional tetap menjadi terapi yang relatif cost-effective pada banyak konteks, terutama di negara berpendapatan menengah. Perbedaan hasil antarstudi sangat dipengaruhi oleh harga obat, perspektif analisis, serta asumsi manfaat jangka panjang. Kajian ini menegaskan pentingnya evaluasi farmakoekonomi dalam menentukan pilihan terapi yang rasional dan efisien untuk pasien DMT2.

Penataan kembali kewenangan lembaga penegak hukum merupakan agenda strategis dalam mewujudkan tata kelola pemerintahan yang akuntabel pasca reformasi 1998. Reformasi kelembagaan yang berjalan selama ini cenderung parsial, tidak komprehensif, sehingga melahirkan fragmentasi kelembagaan, tumpang tindih kewenangan, serta lemahnya koordinasi. Tulisan ini bertujuan mengkaji pengaturan lembaga penegak hukum dalam tata kelola pemerintahan, mengidentifikasi kendala pelaksanaan penegakan hukum pasca reformasi, Metode yang digunakan adalah yuridis normatif dengan pendekatan sosiologis melalui kajian peraturan perundang-undangan, putusan pengadilan, dan literatur hukum terkait. Hasil penelitian menunjukkan bahwa landasan konstitusional penataan lembaga penegak hukum berpijak pada Pasal 1 ayat (3) dan Pasal 24 ayat (1) UUD NRI Tahun 1945 yang menegaskan Indonesia sebagai negara hukum dengan kekuasaan kehakiman yang merdeka. Kendala utama yang ditemukan meliputi intervensi politik , ego sektoral antarlembaga, dan budaya impunitas yang mengakar. Penataan kewenangan yang ideal mensyaratkan empat langkah: rasionalisasi kelembagaan, delineasi kewenangan yang tegas, pembangunan mekanisme koordinasi antarlembaga yang efektif, serta penguatan lembaga pengawas independen. Penelitian ini menyimpulkan bahwa akuntabilitas tata kelola pemerintahan hanya dapat terwujud melalui pergeseran paradigma dari rule by law menuju rule of law yang berkeadilan substantif.

Mu'tazilah is an ancient Islamic theological school of thought that has had a significant influence on the growth of rational and scholarly Islamic thought. This paper aims to examine the historical journey of Mu'tazilah since its emergence after the Tahkim incident following the Battle of Siffin. It explores the dynamics of cross-debate that accompanied it and its contribution to the advancement of science during the Abbasid dynasty, especially during the reigns of Caliphs al-Ma'mun and al-Mu'tasim. Using a descriptive historical approach and conceptual analysis, this study proves that the main concepts of Mu'tazilah, such as al manzilah bayna al manzilatayn and the focus on rationality, not only sparked theological debates but also stimulated the modernization of academic traditions through translation movements and the solidification of educational institutions such as Bait al Hikmah. Although the authoritarian implementation of Mu'tazilah teachings through mihnah regulations led to public resistance and contributed to its downfall, the intellectual legacy of Mu'tazilah is still relevant in the contemporary context. The rational ideas of Mu'tazilah are embodied in the concept of modern Islamic reform, including the views of Harun Nasution in Indonesia and the works of theological figures such as al Jahiz, who made significant contributions to the disciplines of linguistics and sociology. This study confirms that the rational and critical methods of Mu'tazilah still have important value in the development of Islamic theology that is interactive, adaptive, and sensitive to the challenges of the modern era.