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Penelitian ini dilatarbelakangi oleh munculnya persoalan yuridis dalam pelaksanaan mekanisme Agunan yang Diambil Alih (AYDA) oleh perbankan, terutama terkait validasi Pajak Penghasilan atas Pengalihan Hak atas Tanah dan/atau Bangunan (PPh TB). Kasus BPR RAY memperlihatkan kebuntuan administratif akibat penolakan validasi pajak oleh DJP, yang menimbulkan ketidakpastian hukum dalam penyelamatan kredit bermasalah. Rumusan masalah mencakup: (1) bentuk pertentangan norma antara POJK 33/2018 dan PMK 261/2016; (2) penyebab disharmonisasi norma; dan (3) akibat hukumnya terhadap pelaksanaan AYDA. Penelitian ini bertujuan mengidentifikasi bentuk, penyebab, dan akibat hukum dari disharmonisasi tersebut. Metode yang digunakan ialah yuridis normatif dengan spesifikasi deskriptif-analitis melalui studi pustaka dan wawancara. Hasil penelitian menunjukkan bentuk pertentangan antara PMK 261/2016 yang mengedepankan pendekatan formal kepemilikan dan POJK 33/2018 yang menekankan substansi penguasaan aset. Disharmonisasi ini disebabkan oleh pengambilalihan AYDA secara sukarela, penafsiran subjek pajak penghasilan, serta ketiadaan regulasi penghubung antarregulator. Akibat hukum disharmonisasi ini terjadi di sektor perbankan, perpajakan dan pertanahan. Hasil penelitian kemudian dianalisis menggunakan teori sistem hukum, teori hukum responsif dan teori keadilan distributif. Dari hasil penelitian ini dapat disimpulkan disharmonisasi norma menimbulkan hambatan dalam praktik AYDA dan menimbulkan akibat hukum di berbagai sektor. Di akhir, peneliti memberikan saran akademik mendorong penelitian AYDA yang multi kasus dengan teori hukum yang lebih variative. Untuk saran praktis penelitian ini menegaskan pentingnya harmonisasi antar regulator sehingga pengaturan AYDA tidak saling bertentangan. Beban pajak sebaiknya disesuaikan dengan prinsip keadilan dan kemampuan membayar. BPR maupun masyarakat dapat menempuh judicial review ke Mahkamah Agung untuk menjamin kepastian hukum dan keseragaman tafsir regulasi

This study examines the role of Islamic Religious Education in shaping the character of young generations in the contemporary era. Islamic Religious Education is not only focused on cognitive aspects but also emphasizes moral, spiritual, and social development. The rapid development of technology and globalization has influenced the lifestyle and mindset of youth, creating challenges in maintaining ethical values and noble character. This research aims to analyze how Islamic Religious Education contributes to the formation of students’ character, including honesty, responsibility, discipline, tolerance, and social awareness. The research method uses a qualitative descriptive approach through literature review and analysis of relevant educational practices. The results show that effective Islamic Religious Education can strengthen students’ moral awareness, develop positive behavior, and build spiritual intelligence. Teachers play a significant role as role models in integrating Islamic values into daily life. Therefore, strengthening curriculum, learning methods, and collaboration between schools, families, and communities is essential to optimize the role of Islamic Religious Education in forming a morally upright and responsible young generation.

Every individual possesses both rights and obligations that must be understood and exercised in a balanced manner to maintain social order, justice, and collective well-being. A clear understanding of citizens’ responsibilities is essential for creating a prosperous and harmonious society. This study examines the rights and obligations of citizens as stipulated in the 1945 Constitution of the Republic of Indonesia, with a primary focus on exploring how the Constitution guarantees, regulates, and implements these fundamental principles in national life. The research employs a qualitative method with a descriptive-analytical approach. Data were collected through desk research, analysis of constitutional provisions, examination of relevant legal documents, and review of related academic literature. The findings indicate that the 1945 Constitution provides strong protection for fundamental human rights, including the rights to education, health services, employment, legal protection, and freedom of expression. At the same time, the Constitution clearly outlines citizens’ obligations, such as obeying the law, paying taxes, respecting the rights of others, participating in national defense, and contributing to social harmony. The study emphasizes that rights and obligations are interconnected and must be carried out proportionally. Understanding and applying these constitutional principles is crucial for strengthening democratic governance, enhancing legal awareness, and fostering a just, orderly, and sovereign nation.

This research uses a qualitative approach with a library research method, focusing on the development of pragmatic thinking in Western and Islamic traditions and its contribution to contemporary education. Data were obtained through literature reviews from books, scientific journals, and previous research results. Data analysis was conducted using content analysis techniques to identify similarities and differences in Western and Islamic pragmatic thinking. The results of the study indicate that Western pragmatism developed through Peirce, James, and Dewey, who emphasized truth based on practical consequences and usefulness in life. Islamic pragmatism, although not explicit, is reflected in the thoughts of Al-Ghazali and Ibn Khaldun, who combine revelation with empirical experience and public welfare. The contribution of pragmatism to contemporary education includes: (1) educational goals oriented towards social experiences and problem-solving; (2) the position of students as active subjects with growth capacity; (3) curriculum development that is flexible, experience-based, and adaptive to social changes. this research states that Western and Islamic pragmatism both provide important contributions to contemporary education, shifting the focus from knowledge transfer to the development of competencies and characters that are relevant.  

The rapid development of e-commerce as part of the broader digital transformation has introduced various new forms of transactions that were not explicitly recognized in classical Islamic jurisprudence. These include digital contracts, non-physical goods, cloud-based services, and electronic payment systems. Such innovations present a range of legal challenges, particularly concerning the validity of contracts, the legal status of digital products, the permissibility and security of electronic payment methods, and the protection of consumers in online transactions. To address these challenges, Islamic scholars have increasingly turned to ijtihad the process of independent reasoning and interpretation—as a methodology capable of providing legal solutions for contemporary issues. This study employs a qualitative approach, primarily through literature review, to examine the foundational principles of ijtihad, various methodological tools, and their applicability to different aspects of e-commerce transactions. The findings demonstrate that ijtihad methods, including qiyās (analogical reasoning), istislāh (consideration of public interest), istihsān (juridical preference), and ‘urf (customary practice), enable Islamic law to remain adaptive and flexible, while still oriented toward justice and public welfare. By applying these methods, Islamic jurisprudence can provide legal certainty, uphold fairness, and ensure that e-commerce practices align with Shariah principles, ultimately fostering trust and ethical behavior in the digital marketplace.

This study discusses the relevance and role of hybrid learning strategies as a conceptual solution to the crisis of effectiveness in traditional fiqh learning in Islamic boarding schools in the digital age. The background of this study stems from the problem of declining efficiency and interactivity of classical learning methods such as sorogan and bandongan amid technological developments that demand pedagogical innovation. This study aims to analyze theoretically how the integration of traditional pesantren values and modern learning approaches can be applied without eliminating spiritual identity and scientific sanad. The method used is library research with a descriptive-analytical approach through a review of the latest scientific literature on Islamic education and hybrid learning. The results show that a hybrid learning model based on synchronous and asynchronous approaches can increase flexibility, effectiveness, and student participation in the learning process, while maintaining personal relationships with teachers. The theoretical implications enrich the concept of integrating Islamic education and technology, while the practical implications offer an adaptive curriculum model for Islamic boarding schools to respond to the challenges of the digital age without abandoning Islamic values.

The Qur’an and Hadith, as the primary sources of Islamic teachings, provide a comprehensive value framework regarding the ideal character that should be possessed by both educators and learners. Educators are required to demonstrate sincerity, patience, justice, noble character, and to serve as role models (uswah hasanah) for their students. Education is a fundamental pillar in the formation of individual character and personality. This study aims to examine and analyze the concepts of attitudes and personality of educators and learners based on the Qur’an and Hadith. The method employed is a literature review using a qualitative approach through the analysis of relevant Qur’anic verses and Prophetic traditions. The results of the study indicate that learners are individuals who strive to develop their potential through the learning process within educational pathways, both formal and non-formal, at certain levels and types of education. Among the ethics of learners toward educators are sitting politely in front of the teacher, speaking respectfully, not interrupting the teacher while speaking, listening attentively to the teacher’s explanations, asking questions gently and respectfully when something is not understood, attending school regularly, avoiding truancy and lateness without valid reasons, entering the classroom promptly before the teacher arrives, and obeying the teacher’s advice.

This research explores the development of a participatory governance model for community based waste management systems, aiming to enhance both legal compliance and public social welfare outcomes. Community based waste management (CBWM) plays a critical role in addressing environmental and health challenges, yet its success is often hindered by weak governance structures, limited community involvement, and insufficient regulatory frameworks. The study introduces a governance model that integrates local community participation into decision making processes, encouraging ownership and responsibility among residents. The primary goal is to improve compliance with environmental regulations while promoting social welfare by fostering better public health and community cohesion. A review of literature highlights key theories of participatory governance, focusing on its ability to enhance legal adherence and increase social equity. Previous studies on CBWM demonstrate the potential of community involvement in overcoming barriers to legal compliance, such as weak enforcement and fragmented governance. However, challenges like inadequate infrastructure, socio economic factors, and cultural habits still impede full participation and compliance. The study utilizes a mixed methods approach, including stakeholder analysis, participatory workshops, and regulatory compliance assessments, to evaluate the effectiveness of the model. The results show that communities involved in participatory governance exhibit higher compliance with waste management laws, improved sanitation, and healthier living conditions. Furthermore, the model fosters social capital and community empowerment, contributing to long term sustainability. In comparison to centralized waste management systems, the participatory approach is found to be more adaptable, accountable, and socially accepted. While the model presents several benefits, challenges such as infrastructure limitations and cultural barriers remain. Future research should further investigate how to address these challenges, particularly through technological integration and cross sector collaborations, to ensure the scalability and sustainability of the participatory governance model.

Contemporary church ministry is often trapped in a seasonal pattern, with increased activity only during major events like Christmas and Easter, while stagnating at other times. This phenomenon indicates a fundamental problem in leadership patterns that are not poverty-oriented. This article analyzes the roots of seasonal church ministry through a qualitative-descriptive approach and theological reflection based on Osmer's framework. Literature reviews by Barna, Maxwell, Banks & Ledbetter, as well as the leadership principles of Jesus Christ, show that seasonality is eliminated by reactive leadership that lacks a long-term vision, minimal spiritual training, and a weak ministerial cadre system. As a solution, this article offers a sustainable leadership model that emphasizes a year-round discipleship vision, ministerial training and regeneration, systematic ministry evaluation, and the spiritual example of leaders. This model is believed to help churches experience stable growth, establish a consistent ministry rhythm, and present relevant evidence to the world. Thus, sustainable leadership is a strategic and theological approach to addressing seasonal ministry and strengthening the mission of the church today.

Smoking behavior among adolescents is a serious and growing public health problem. Data from the 2023 Indonesian Health Survey (SKI) shows that 7.4% of adolescents aged 10–18 years smoke. This literature review aims to determine the determinants of smoking behavior among adolescents based on the Health Belief Model (HBM) theory, with a focus on components such as perceived vulnerability, perceived seriousness, perceived benefits, perceived barriers, cues to action, and self-efficacy. Using a literature review approach, this study identified and analyzed several academic references such as journals, books, encyclopedias, and others that discuss topics related to the determinants that influence smoking behavior among adolescents based on the Health Belief Model (HBM). The analysis conducted indicates that there is a relationship between perceived susceptibility, perceived severity, perceived benefits, perceived barriers, perceived self-efficacy, cues to action, and smoking behavior among adolescents. The conclusion of this study shows that in 9 studies that applied the Health Belief Model (HBM) theory in examining smoking behavior in adolescents, all major components of HBM were proven to have a significant relationship with this behavior. This study provides an important theoretical basis for the development of effective and sustainable health promotion programs in controlling smoking behavior among adolescents.

This study discusses the comparison of traditional and modern management accounting methods with the aim of analyzing the characteristics, advantages, and disadvantages of each method and providing practical guidance for corporate decision-making. The research method uses a literature review approach, collecting and synthesizing various recent studies related to Activity Based Costing (ABC), Target Costing, and Balanced Scorecard (BSC), and comparing them with traditional methods such as job order costing and process costing. The analysis results show that traditional methods are simpler and easier to implement, but less accurate in calculating costs and less relevant for strategic decision-making. In contrast, modern methods offer higher accuracy through detailed cost allocation, comprehensive performance monitoring, and data-based decision-making support, although they require greater implementation complexity and resources. This study concludes that the choice of method must be adjusted to the characteristics of the company and the complexity of business activities, so as to optimally improve cost efficiency and profitability.

Background: Sleep disorders in adolescents are a significant health problem, with a global prevalence reaching 57.8% and particularly high rates in several cities in Indonesia. Poor sleep quality negatively impacts physical health, such as the risk of cardiovascular disease and anemia, as well as mental and cognitive health. Sleep behavior is influenced by a dynamic interaction between personal and environmental factors, as explained in Social Cognitive Theory (SCT). Research Objective: To identify the determinants of sleep deprivation in adolescents, specifically individual and environmental factors, based on a Social Cognitive Theory (SCT) perspective through a literature review from 2019 to 2025. Method: This study utilized a literature review. To obtain research data, the authors searched for scientific articles through Google Scholar, PubMed, and ScienceDirect databases, then analyzed 10 articles that met the inclusion criteria, published between 2020 and 2025. Results: Factors significantly associated with adolescent sleep quality were identified, with individual factors being the most dominant determinant (found in 7 studies), including academic stress and smartphone addiction. Furthermore, a positive association was found with environmental factors (found in 4 studies), such as bright lighting, noise, and uncomfortable room temperature. Conclusion: Within the framework of Social Cognitive Theory, adolescent sleep quality is the result of a reciprocal interaction between personal factors (perceived stress and self-control over gadgets), the physical environment, and sleep behavior. Individual factors such as stress and nighttime gadget use reduce self-efficacy for regular sleep, which is exacerbated by an unfavorable environment.

Problem solving in permutation and combination requires the ability to understand context, choose strategies, and perform calculation procedures accurately. Based on the analysis of students' answers, it was found that difficulties arose consistently at each stage of problem solving according to Polya, namely the problem understanding stage, the planning stage, the plan implementation stage, and the rechecking stage. In general, students' weaknesses are not only related to their understanding of permutation and combination concepts, but also to their inability to apply problem-solving steps systematically. The results of the study indicate the need for a learning approach that not only focuses on mastering formulas, but also strengthens problem literacy, the ability to identify relevant information, and the selection of solution strategies appropriate to the characteristics of the problem. In addition, the habit of reflection through reviewing the process and results of the solution needs to be developed consistently so that students are able to recognize mistakes and improve their accuracy in solving permutation and combination word problems in a more accurate, logical, and structured manner.

This study was conducted to address contamination risks in Refill Drinking Water Depot (DAMIU) operations when sanitation, equipment maintenance, and quality control are not consistently implemented. This emphasizes the critical importance of systematic risk monitoring and review processes to ensure water quality and safety. The research aims to analyze the implementation of risk monitoring procedures, identify operational risks at each processing stage, and evaluate the effectiveness of risk mitigation strategies at Depot Isi Ulang Air Galon Barokah. A descriptive qualitative approach was employed, utilizing data collection techniques including in-depth interviews, direct field observations, and documentation analysis. The findings reveal that monitoring and risk review processes are conducted routinely, encompassing raw water quality checks, equipment sanitation protocols, and customer gallon container inspections. No significant risks were identified during the study period, as potential hazards such as microbiological contamination and equipment malfunction were effectively prevented through timely filter replacement and daily equipment cleaning procedures. Overall, the depot's risk management system operates effectively and consistently maintains water quality standards, ensuring product safety for consumers.

The development of social media in the digital era has a significant impact on the lives of students, both academically and morally. High levels of social media use are often accompanied by low self-control, potentially leading to impulsive behavior, digital addiction, and moral degradation. This study aims to analyze the effect of learning Aqidah Akhlak (Islamic Creed) on students' self-control in social media use. The method used was library research, reviewing various relevant literature in the form of books, scientific journals, and other academic sources. The results indicate that learning Aqidah Akhlak plays a crucial role in shaping spiritual awareness, strengthening the values ​​of patience, mujahadah an-nafs (self-control), iffah (self-control), and taqwa (obedience to God), which contribute to increased student self-control. By internalizing the values ​​of monotheism and morality, students are better able to use social media wisely and proportionally.

Objective– This article aims to comprehensively examine the main types of food crop pests and their attack patterns through a systematic literature review approach. The research focuses on the dynamics of pest attacks, changes in ecological patterns due to climate change, and advances in modern identification technology that enable more accurate early detection. This study also highlights the significance of new paradigms of pest identification based on artificial intelligence (AI), genomics, and landscape mapping in supporting food security at the regional and national levels. Design/methodology/approach– This study used the Systematic Literature Review (SLR) method for scientific publications from 2015–2025 from reputable sources such as Scopus, Web of Science, PubMed, ScienceDirect, SpringerLink, Taylor & Francis, Wiley, AGRIS, and Google Scholar. Of the 326 articles identified in the initial stage, 30 articles in English and Indonesian were selected through a screening process based on strict inclusion–exclusion criteria. All articles were then analyzed using thematic coding techniques to produce an in-depth, evidence-based synthesis. Findings– The study produced four key findings: (1) there are five dominant pests in global food crops, namely Thrips tabaci, Spodoptera exigua/frugiperda, Helicoverpa armigera, Nilaparvata lugens and Sitophilus oryzae; (2) attack patterns are strongly influenced by temperature, humidity, pesticide resistance, and monoculture; (3) modern identification technology AI, drone imagery, multispectral sensors, and DNA Barcoding have increased detection accuracy to 94–98%; and (4) community-based early warning systems accelerate field response and reduce the risk of crop failure. Practical implications– These findings provide a scientific basis for local governments, agricultural extension workers, and farmers to gradually adopt pest identification technology and strengthen integrated monitoring systems at a regional scale. Authenticity/value– This article offers a new conceptual model of “Pest Identification Pyramid – Attack Pattern – Early Warning System” that integrates pest biology, digital technology, and community response to improve national food security.

This paper reviews the role of Artificial Intelligence (AI) in Islamic education within secondary schools, emphasizing both its practical uses and the ethical challenges it presents. The review looks into the current trends, tools, and the impact of AI on the learning experience, as well as its ethical implications from an Islamic perspective. The study follows a systematic literature review (SLR) approach based on the PRISMA guidelines and includes research from 2022 to 2025, sourced from platforms like Google Scholar. After a thorough selection process, 15 articles were included in the review, offering valuable insights into the technological and ethical aspects of AI in Islamic secondary education. The use of AI has notably enhanced learning outcomes in Islamic education by allowing personalized learning, boosting student engagement, and streamlining feedback mechanisms. Tools like intelligent tutoring systems and educational chatbots have been widely adopted. However, challenges around data privacy, algorithmic bias, and technology access persist. Additionally, incorporating Islamic ethical values into AI-driven educational platforms presents both opportunities and challenges. Addressing these ethical implications is vital, requiring frameworks that align with Islamic principles such as maṣlaḥa (public welfare), justice, and human dignity. Education policies and teacher training programs should concentrate on promoting the responsible use of AI, ensuring it improves educational experiences while preserving ethical and cultural integrity.

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.

The increasing number of children facing the law in Indonesia indicates that the repressive legal approach has not been fully effective in addressing juvenile crime. Children, as subjects of law, have social and psychological characteristics that differ from adults, so law enforcement against them must consider humanitarian and educational aspects. This research aims to analyze the factors causing children to commit criminal acts and formulate a model for addressing them based on developing a legal culture rooted in Pancasila values. This research employs a normative juridical method with conceptual and legislative approaches, and analyzes data qualitatively thru literature review and positive legal norms. The research findings indicate that the causes of children committing criminal acts are multidimensional, encompassing family factors, social environment, education, economics, and psychological factors. Therefore, mitigation efforts cannot be done partially, but must be thru a preventive, educational, and restorative approach. This research offers a model for overcoming challenges thru the development of a legal culture based on five main pillars: family, education, society, the state, and the legal system. This model emphasizes the importance of synergy between law enforcement and moral development in accordance with the values of Divinity, Humanity, Unity, Deliberation, and Social Justice. Thus, the development of Pancasila legal culture is expected to realize a child criminal justice system that is humanistic, substantively just, and oriented toward social rehabilitation in accordance with the legal ideals of a Pancasila state of law.

The development of lanthanum-doped barium hexaferrite materials has attracted considerable attention in the field of functional materials, particularly as electromagnetic wave absorbers. This literature review aims to analyze advances in synthesis methods, structural characteristics, magnetic properties, and electromagnetic absorption performance of lanthanum-doped barium hexaferrite reported in various studies. Synthesis techniques such as sol–gel, coprecipitation, solid-state reaction, and hydrothermal methods are compared to evaluate their effects on crystallite size, morphology, and phase purity. Lanthanum doping is known to modify lattice parameters, reduce coercivity, and enhance complex permittivity and permeability, which play crucial roles in absorption mechanisms. Furthermore, variations in dopant concentration significantly influence reflection loss values and effective absorption bandwidth. The reviewed literature indicates that optimization of composition and synthesis routes can produce materials with high absorption capability, good stability, and strong potential for application in electromagnetic interference mitigation devices. This review is expected to serve as a conceptual reference for future development of lanthanum-doped barium hexaferrite–based electromagnetic wave absorbing materials. The comparative approach also highlights research challenges, industrial application opportunities, and future research directions relevant to the evolving demands of modern communication and defense technologies at both national and global levels.