Publication Search

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.

The problem of stunting is still a serious issue in health development in Indonesia because it has an impact on the quality of human resources. This study aims to analyze the efforts of the Pagomogo Village Government in handling stunting. The research uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. Informants were determined using purposive sampling consisting of village governments, health workers, cadres, and the community. The results of the study show that the village government has implemented various programs, such as Supplementary Feeding (PMT), strengthening Human Development Cadres (KPM), improving services through community institutions, and sanitation development. However, the implementation of the program has not been optimal because it is still constrained by economic factors, low public awareness, limited counseling, and access to clean water. This study concludes that the main problem does not lie in the availability of programs, but in the implementation and sustainability aspects. Therefore, it is necessary to strengthen community empowerment, improve education, and evaluate results-based programs.

This research is motivated by the complex problems of street children, vagrants, and beggars in Jambi City, which are influenced by poverty, urbanization, and weak social protection. This phenomenon not only impacts public order but also reflects the suboptimal social welfare system at the regional level. Although local governments have implemented various policies through social order and rehabilitation approaches, their effectiveness still faces various structural and cultural challenges. This study uses Bryson's Policy Implementation Mapping theoretical framework, which includes indicators of interests, resources, channels, potential participation, level of influence, implications, and actions as the main analysis. The research approach used is a qualitative case study design to understand the dynamics of policy implementation in depth. Data collection techniques were carried out through in-depth interviews, participant observation, and documentation, with informants selected using purposive sampling until data saturation was achieved. The results show that policy implementation mapping has been carried out through collaboration between the Social Service and the Public Order Agency (Satpol PP) with a structured preventive, repressive, and rehabilitative approach. However, implementation has not been optimal due to limited rehabilitation facilities, lack of coordination between agencies, low community participation, and high mobility of beggars from outside the region. Furthermore, there is a gap between high administrative achievements and the reality on the ground, which still shows a high rate of returning to the streets. This study concludes that mapping policy implementation requires a more holistic, sustainable approach based on economic empowerment and strengthened cross-sectoral coordination to address this social issue more effectively and effectively.

This study aims to identify and analyze the application of Pancasila values in the development of Indonesian tourism as a foundation for ethics and character. The method used is library research, reviewing various relevant written sources, including books, journals, articles, and other academic publications. The findings indicate that globalization exerts both positive and negative influences on Indonesian tourism, while simultaneously opening opportunities for the advancement of more ethical and responsible tourism practices. The integration of Pancasila values within the tourism sector such as mutual cooperation, environmental stewardship, social justice, and respect for cultural diversity can foster sustainable tourism development that balances economic growth with moral responsibility. Furthermore, these values contribute to strengthening national identity, preserving local wisdom, and enhancing community participation in tourism activities. The study also highlights that tourism grounded in Pancasila principles can improve social welfare by empowering local communities and promoting inclusive development. In conclusion, the application of Pancasila principles in tourism development is essential for maintaining a balance between economic progress and socio-cultural preservation, while reinforcing national character and resilience in the face of globalization and rapid global change.

The steady increase in divorce cases in Indonesia suggests that many couples begin married life without adequate emotional, financial, or intellectual readiness. In response, the government encourages premarital education as a preventive initiative designed to equip future spouses with the skills needed to manage potential domestic difficulties. Viewed through the lens of maqāṣid al-sharī‘ah, this initiative supports the essential goals of Islamic law, namely the promotion of well-being at the personal, family, community, and national levels. This study argues that premarital education reflects the core principles of Islamic legal ethics and functions as a normative expression of the sharī‘ah. Using a normative-theoretical legal framework combined with a maqāṣid al-sharī‘ah analysis, the research engages Qur’anic and Hadith texts, classical and modern fiqh discussions, uṣūl al-fiqh, Indonesian regulatory provisions on premarital counseling, and scholarly works on Islamic Family Law. The results show that major triggers of marital breakdown emotional instability, financial pressure, recurring disputes, and limited understanding of marital responsibilities can be reduced through structured premarital education. These programs strengthen spiritual awareness, emotional resilience, communication skills, conflict-resolution abilities, and economic management. Consequently, premarital education becomes a strategic mechanism for nurturing harmonious households and reinforcing the framework of Islamic Family Law in Indonesia, positioning it as a sharī‘ah oriented tool vital for contemporary social welfare.  

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

The relocation of the Social Welfare Shelter Environment (Lingkungan Pondok Sosial/Liponsos) in Sidoarjo represents a strategic effort to address social and spatial issues characterized by overcapacity, limited facilities, and an inadequate living environment that does not fully support the physical and psychological needs of people with social welfare problems (PMKS). These conditions indicate that the challenges faced by Liponsos are not merely social in nature but are also closely related to the quality of the built environment, which significantly influences the rehabilitation and recovery process of its residents. Therefore, a human-centered design approach is required in planning social service facilities. This study aims to analyze the application of humanistic architecture principles in the planned relocation of the Sidoarjo Liponsos as a foundation for creating a more livable, dignified, and user-oriented environment. The research employs a literature review method by collecting data from relevant books, journals, regulations, and previous studies. The analysis is conducted using descriptive and content analysis to examine the relationship between humanistic architectural principles and the needs of residents within social welfare facilities. The results indicate that the humanistic architectural approach is highly relevant to the relocation of Liponsos, particularly through spatial zoning based on levels of privacy and security, the provision of green open spaces and communal areas as media for social interaction and therapeutic activities, and the design of self-development spaces that support rehabilitation and empowerment. The implementation of these principles is expected to create a built environment that not only fulfills basic functional requirements but also supports psychological recovery, social stability, and sustainable improvement in the quality of life of PMKS residents.  

This research was conducted to analyze the process of providing social services for abandoned children at the Sayap Ibu Foundation. Abandoned children are seen as a group with a high level of vulnerability and therefore require special intervention in fulfilling basic rights, protection, and developing their personal capacity so they can develop optimally. The research method applies a qualitative approach that uses interview processes, observations, and documentation studies to obtain the required information. Research findings show that the services provided include aspects of protection, education, fulfillment of basic needs, and psychosocial development which are implemented in an integrated manner by professional staff and volunteers. In its implementation, this service still faces a number of obstacles, including limited human resources, infrastructure, and minimal support from the community, which has an impact on the suboptimal service. However, the Sayap Ibu Foundation still has a significant contribution in improving the welfare of abandoned children through various programs oriented towards social rehabilitation, character strengthening, and empowerment. Therefore, it can be concluded from this study that it is necessary to strengthen comprehensive and sustainable services, as well as closer collaboration between institutions, government and the community in order to increase the effectiveness of handling neglected children by utilizing the functions and roles of foundations to the maximum. Then, the implications of the results of this study can be used as consideration for policy makers and social actors in designing more effective service programs for neglected children.

This study aims to analyze the concept of social welfare in the thought of Al-Farabi and its relevance to economic development. Al-Farabi explains that the main goal of social life is to achieve happiness (al-sa‘ādah), which is not only related to material welfare but also includes moral, intellectual, and spiritual values. This research uses a qualitative method with a library research approach by analyzing the works of Al-Farabi and various relevant scientific literatures. The results show that the concept of social welfare according to Al-Farabi is based on four main principles: social happiness, social justice, community cooperation, and the role of morality and education. These principles indicate that social welfare is not only dependent on economic aspects but also on ethical values, wise leadership, and social cooperation within society. Furthermore, Al-Farabi’s thought is also relevant to modern economic development, particularly in terms of distributive justice, moral-based development, and the role of the state in achieving public welfare.

The increase in the number of elderly residents demands the provision of residential facilities that not only meet physical needs, but also support the psychological and social well-being of their users. This study aims to formulate the concept of behavioral architecture-based nursing home design by focusing on the relationship between elderly activity patterns, privacy levels, and spatial relationships of space in the local context of Indonesia. This study uses a qualitative-descriptive approach in the framework of architectural design, with data collection through observation of elderly activities, site analysis, and documentation studies. Activity data was analyzed to identify space needs and usage patterns, then synthesized with site characteristics to formulate the concepts of zoning, circulation, and behavior-based spatial relationships. The results of the study show that the activities of the elderly form a layered behavioral structure, including residential and health activities as primary needs as well as social, productive, and educational activities as support for psychosocial welfare. Hierarchically arranged space zoning based on privacy levels has been proven to improve the readability of the space, sense of security, and comfort of the elderly. The integration of green open spaces as part of the activity system also strengthens support for light physical activity and social interaction. This study confirms that the application of behavioral architecture allows the translation of data on elderly behavior and site conditions into a contextual, humanist, and quality-of-life-oriented design concept. These findings provide practical implications for designers and policymakers in the development of sustainable elderly housing.

This study aims to critically examine the concept of economic justice proposed by Abu Ubaid al-Qasim bin Sallam in his work Al-Amwal and to evaluate its relevance to contemporary economic dynamics. The research applies a qualitative approach using a library research method, in which Al-Amwal serves as the primary source, supported by various secondary references related to Islamic economics and theories of distributive justice. The data were analyzed through content analysis to identify Abu Ubaid’s core ideas, followed by a comparative approach to relate his framework to modern economic principles and practices. The findings reveal that Abu Ubaid’s concept of economic justice is both distributive and structural in nature. It not only emphasizes equitable wealth distribution but also highlights the importance of systemic regulation and public policy oriented toward social welfare. Zakat is positioned as a central instrument for wealth redistribution aimed at reducing social inequality and alleviating poverty. Furthermore, the state plays a strategic role in managing public resources transparently and fairly to ensure collective prosperity. Ethical values are also fundamental in economic activities to prevent exploitation, injustice, and imbalance. Overall, Abu Ubaid’s economic thought remains highly relevant in addressing modern challenges, particularly issues of income inequality, social justice, and sustainable development in today’s global economic system.

This study examines the effectiveness of zakat distribution during the leadership of Umar bin Abdul Aziz and its relevance to poverty alleviation models in Indonesia. Structural poverty remains a persistent challenge in Indonesia’s economic development, requiring systematic and sustainable solutions. Within Islamic economic thought, zakat functions not only as a religious obligation but also as a fiscal instrument capable of promoting social welfare and economic independence. This research employs a qualitative approach through historical and literature study methods, analyzing classical Islamic governance practices alongside contemporary zakat management in Indonesia. The findings reveal that the success of zakat distribution under Umar bin Abdul Aziz was supported by centralized governance, strong institutional reform of Baitul Mal, strict supervision, and integrity-based leadership, resulting in effective wealth redistribution and significant poverty reduction. The study further finds that productive zakat distribution, institutional integration, regulatory reinforcement, and digital transparency are crucial elements for enhancing the performance of zakat institutions in Indonesia. The implications suggest that strengthening governance, accountability, and productive empowerment programs can transform zakat into a strategic socio-economic policy instrument capable of addressing structural poverty in a sustainable manner.

From the perspective of criminal liability theory, criminal policy, and Islamic law, sexual gratification is a form of corruption. According to positive criminal law, a person can only be held liable when three essential elements are fulfilled: an unlawful act, culpability (dolus or culpa), and the capacity for responsibility. However, in the context of public office, sexual gratification constitutes an unlawful act because it involves the acceptance of non-fina. Since the acceptance of sexual services within a power relationship usually indicates awareness of reciprocal policy gains, purpose (dolus) is frequently dominating. From the perspective of criminal policy, the restriction of sexual gratification reflects the growth of corruption as a white collar crime—a term coined by Edwin H. Sutherland—where abuse of power encompasses intangible rewards in addition to monetary transfers. According to Islamic law, sexual enjoyment constitutes two violations: it may be considered risywah (bribery) because of its transactional motive, and it may also be considered jarimah zina if it takes place outside of a legally recognized marriage. Such behaviors compromise the protection of property, ancestry, and religion through the framework of maqāṣid al-sharī‘ah developed by Abu Ishaq al-Shatibi in Al-Muwafaqat. The study comes to the conclusion that in order to guarantee accountability, protect public integrity, and promote social welfare, it is imperative to develop legal interpretation and evidential procedures.

This study aimed to examine the effectiveness of emotion regulation training in improving the adjustment of adolescents living in orphan in Padang. The research employed a mixed method approach using a one group pre-test post-test experimental design supported by qualitative data. Participants were 26 adolescents from one orphan in Padang. Data were collected through an adjustment scale administered before and after the intervention, observation, and open-ended questionnaire  questionnaire  responses. Quantitative data were analyzed using the Wilcoxon Signed Rank Test with the assistance of IBM SPSS 23, while qualitative data were analyzed through thematic analysis using NVivo 12. The results showed a significant difference between pre-test and post-test scores, indicating an improvement in overall adjustment after the training. Most participants experienced increased scores across emotional maturity, intellectual maturity, social maturity, and responsibility. Qualitative findings revealed positive behavioral changes, including helping behavior, cooperation, rule compliance, and independent problem solving. These findings indicate that emotion regulation training is effective in enhancing adolescents adjustment in institutional care settings.

This study aims to examine the effect of microcredit on the level of community welfare in Kecamatan Sumbawa, with study locations in Kelurahan Pekat and Brang Bara. Microcredit is positioned as one of the strategic instruments in efforts to empower the economy of low-income communities, especially through increasing access to financing, income generation, and social welfare. This research uses a quantitative approach with Structural Equation Modeling (SEM) method based on Partial Least Square (PLS). The study population consisted of 100 micro-entrepreneurs in the two villages who had received microcredit from local financial institutions. The variables analyzed include ease of credit access (X1), credit repayment (X2), income (Y), and community welfare (Z) which acts as a mediating variable. The results of the analysis show that easy access to microcredit does not have a significant effect on income or community welfare. In contrast, the variable of microcredit repayment has a positive and significant effect on community welfare. In addition, income also has a positive and significant influence on welfare, indicating that an increase in income is a key factor in determining the economic and social welfare of microcredit recipient households. This finding confirms that the success of the microcredit program is more influenced by the effectiveness of the management and sustainability of the credit repayment system, rather than solely by the ease of access to financing.  

Civil servants (ASN) entering retirement represent a strategic human resource asset for national development; however, their potential is often underutilized due to an institutional vacuum. This study identifies this fundamental problem as manifesting in two dimensions: the absence of a cohesive structure among the retired community and the lack of a structure that systematically connects them to the economic empowerment ecosystem. Consequently, the transition from active service to a productive retirement period presents a significant challenge. The purpose of this research is to design an effective institutional forum model to serve as a facilitative bridge. The analysis employs a framework integrating three pillars: Mochtar Kusumaatmadja's Development Law Theory as the philosophical foundation, Ansell and Gash's Collaborative Governance concept as the governance paradigm, and the Pentahelix model as the operational framework. This study proposes a multi-stakeholder collaborative forum designed to synergize the roles of government, industry, academia, communities, and the media. The primary recommendation is the establishment of a formal entity functioning as an incubator and accelerator. This entity is intended not only to address the economic needs of retirees but also to align with the country's constitutional mandate to achieve sustainable social welfare.

This aims to examine and analyze the implementation of the cash transfer assistance policy in efforts to alleviate poverty in Moodu Urban Village, Kota Timur Subdistrict, Gorontalo City. This research employed a qualitative method. The findings indicate that the effectiveness of the policy implementation has not yet been optimal due to several influencing factors: (1) policy standards and target groups have not been fully accurate; (2) available resources, both in terms of the number of implementing personnel and supporting infrastructure, remain very limited; (3) inter-organizational communication and activity reinforcement are less effective; (4) the characteristics of implementing agents reveal that some officers do not yet fully understand the procedures and mechanisms for distributing cash transfer assistance; (5) the economic, social, and political environment of the Moodu community, which is predominantly engaged in the informal sector, presents additional challenges in ensuring program effectiveness; and (6) the attitudes of implementers, in the absence of continuous guidance and periodic supervision, increase the potential for administrative errors and inaccurate distribution.

Migrant workers are vulnerable to exploitation due to transnational and well-organized global human trafficking networks. Recently, a new modus operandi has emerged in human trafficking cases, namely recruitment under the pretext of employment in the overseas digital industry, promoted through social media and LinkedIn. Although these offers appear promising, they instead entrap migrant workers in trafficking schemes. Therefore, comprehensive case assistance involving the roles of government institutions and non-governmental organizations is urgently needed to protect victims. This study aims to examine the case assistance provided by Migrant CARE in addressing human trafficking cases in which victims are trapped as online scammers, viewed from a social welfare perspective. This research employs a descriptive qualitative approach through observation, interviews, and documentation. The findings indicate that the social interventions carried out by Migrant CARE are effective from the engagement stage through the follow-up stage. Supporting factors in the success of case assistance include proactive involvement from the government, victims, families, and the media. Meanwhile, inhibiting factors include the absence of personal documents such as passports, identity cards, and family cards, confiscation of mobile phones, and cross-national conflicts. From the individual perspective, supporting factors consist of personal resilience, courage, motivation, and skills, whereas inhibiting factors include victims’ hesitation to leave human trafficking situations due to fear of the risks involved.

Almost all formal workers dedicate all their time and energy to their companies during their productive years. As a result, it is very difficult for workers to start other businesses besides their formal jobs. Without the skills and strategies for entrepreneurship, many workers find it difficult to survive when they reach retirement age. From a sustainable human resource management perspective, the retirement preparation period (MPP) is a strategic phase for maintaining the social welfare of employees and taking preventive measures to address post-retirement social issues such as decreased productivity, economic dependence, and individual social roles. For employees who will enter retirement age in the next two years, PT. Sindopex Perotama regularly conducts MPP training. This year, the MPP training was themed “food security to achieve food self-sufficiency in retirement.” PT. Sindopex Perotama collaborated with LS Farm, Trawas Eduwisata Center (TEC), and a team from KH. A. Wahab Hasbullah University (UNWAHA) Jombang as part of the Tridharma community service program. This activity was achieved by applying the results of evaluations from observations of previous activities so that it was on target through proper planning (identifying needs in collaboration with partners), implementing activities, and providing direct assistance at the activity location. This program is expected to bring about social change, such as greater social welfare for employees approaching retirement age, greater economic independence in terms of food, and greater awareness of the role of retirees in maintaining food availability and social harmony in their neighborhoods. In addition, this program demonstrates sustainable human resource management practices in companies that care about the welfare of their employees until they retire.

The house renovation program is one of the government's efforts to improve the quality of housing for low-income people. However, the process of selecting recipients of home surgery assistance is often faced with obstacles in determining the right and fair priorities for recipients. Therefore, this study aims to design and implement a home surgery decision-making system at the Housing, Residential Areas, and Land Office using the Weight Product (WP) method. The WP method was chosen because of its ability to conduct an objective assessment of various relevant criteria, such as the condition of the house, ownership status, level of welfare, and socioeconomic needs of the recipient. This system will give weight to each criterion used to determine the priority of home surgical assistance for residents in need. In its implementation, this system is able to process data from various prospective recipients and produce an automatic and transparent order of priority recipients. The results of the evaluation show that this system can improve efficiency and accuracy in the decision-making process, as well as assist the Housing Office in implementing the house renovation program more on target. With this system, it is hoped that the home renovation program can provide greater benefits to people in need, as well as accelerate the implementation of better housing programs.