Penelitian ini bertujuan untuk menganalisis pengaturan hak waris bagi anak yang lahir dari hubungan incest dalam perspektif hukum Islam. Hubungan incest, yang secara tegas dilarang dalam Al-Qur’an, Hadis, serta peraturan perundang-undangan nasional, merupakan pelanggaran terhadap prinsip moral, sosial, dan hukum keluarga. Namun, persoalan mengenai hak-hak keperdataan anak yang lahir dari hubungan tersebut, khususnya hak waris, tetap menjadi isu yang kompleks dan memerlukan kajian lebih lanjut. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan (statute approach) serta studi literatur. Berdasarkan ketentuan Kompilasi Hukum Islam dan pendapat jumhur ulama, anak yang lahir dari hubungan incest diperlakukan sebagai anak hasil zina, yang hanya memiliki hubungan keperdataan dengan ibu dan keluarga ibunya, sehingga tidak berhak mewarisi dari ayah biologisnya. Ketentuan ini sejalan dengan prinsip hukum Islam yang menempatkan keabsahan perkawinan sebagai syarat mutlak dalam penetapan nasab dan hak waris. Di sisi lain, penting untuk tetap memperhatikan pemenuhan hak-hak dasar anak sesuai prinsip keadilan sosial dan perlindungan anak. Temuan ini diharapkan dapat memperkaya khazanah pemikiran hukum Islam kontemporer mengenai perlindungan anak dalam konteks yang penuh tantangan ini.

This study looks at how integrated reporting (Y) is impacted by risk management (X1), non-financial performance (X2), and company reputation. The results of the first hypothesis test (H1) indicate that risk management (X1) significantly influences integrated reporting (Y) with a significance value of 0.634 (p>0.05). This means that the null hypothesis (H0) is rejected, indicating a significant contribution of X1 to Y. Conversely, the second hypothesis test (H2) shows that non-financial performance (X2) does not have a significant influence on integrated reporting (Y), with a significance value of 0.001 (p<0.05), so the null hypothesis (H0) is accepted and H2 is rejected. Similarly, the third hypothesis (H3) shows that corporate reputation (X3) does not have a significant effect on integrated reporting (Y) with a significance value of 0.000 (p<0.05), causing the null hypothesis (H0) to be accepted and H3 to be rejected. However, the simultaneous test (H4) reveals that risk management (X1), non-financial performance (X2), and company reputation (X3) collectively have a significant effect on integrated reporting (Y), as indicated by a significance level of 0.000 (p<0.05) and a calculated F value of 11.137, which is greater than the table F value of 3.443. This supports the acceptance of H4, indicating that although some variables are not significant individually, the combination of the three collectively contributes to explaining the variation in integrated reporting (Y).

Sengketa waris dalam hukum Islam sering kali menuntut adanya peran mujtahid, khususnya hakim, dalam menafsirkan dan menerapkan kaidah hukum untuk mencapai keadilan bagi para pihak. Tujuan penelitian ini ini menganalisis peran mujtahid dalam suatu kasus sengketa waris yang melibatkan status harta bersama, harta bawaan, serta keberadaan utang pewaris. Berdasarkan Pasal 35 ayat (1) Undang-Undang Nomor 1 Tahun 1974 yang telah diubah dengan Undang-Undang Nomor 16 Tahun 2019, serta Pasal 97 Kompilasi Hukum Islam, hakim harus memastikan bahwa pembagian harta dilakukan sesuai ketentuan hukum Islam. Dalam kasus ini, hakim sebagai mujtahid menilai bahwa harta yang disengketakan merupakan harta bersama yang belum dibagi, sehingga janda pewaris berhak atas setengah bagian sebelum pembagian warisan kepada ahli waris lainnya. Selain itu, dalam menentukan keberadaan utang pewaris, hakim menggunakan prinsip pembuktian dalam Pasal 163 HIR dan Pasal 174 HIR, di mana pengakuan tergugat di persidangan menjadi bukti sempurna terkait utang yang diakui. Metode penelitian menggunakan penelitian hukum normatif  dengan pendekatan perundang-undangan dan pendekatan kasus. Hasil penelitian menunjukkan bahwa peran mujtahid dalam kasus ini tidak hanya sebatas menerapkan hukum secara tekstual, tetapi juga mempertimbangkan aspek keadilan substantif dengan mengacu pada dalil-dalil hukum, fakta persidangan, dan prinsip keadilan dalam Islam. Dengan demikian, penerapan ijtihad oleh hakim dalam perkara ini memastikan bahwa pembagian warisan dilakukan secara sah, adil, dan sesuai dengan hukum yang berlaku. Dalam putusan nomor 596/Pdt.G/2023/PA.SKA dalam sengketa waris putusan tersebut hanya saja diselesaikan antara kedua belah pihak yang bersengketa sehingga menurut penulis perlu adanya keberadaan mujtahid dalam sengketa waris tersebut agar memberikan kepastian hukum jelas.

The increasing number of elderly people living in nursing homes is an important concern, given that their psychosocial and spiritual needs are often not optimally met. This study aims to analyze the life satisfaction of elderly people living in Omega Nursing Home in Semarang City. The main reason for this research is to understand in depth how the elderly make meaning of their lives and the satisfaction of life that has passed before, in situations that are often far from family and meaningful activities. This study used a qualitative method with a phenomenological approach, and involved 5 elderly participants selected through purposive sampling technique. Data were collected through in-depth interviews, then analyzed descriptively through the process of data reduction, data presentation, and conclusion drawing. The results showed that the level of life satisfaction of the elderly varied greatly and was influenced by past experiences, acceptance of current conditions, expectations for the future, and the views of others. Some seniors showed resignation, regret and loneliness, while others felt comfortable, grateful and retained a zest for life. The main findings suggest that social relationships, spirituality, and communication with family are key determinants in shaping older adults' life satisfaction. This study emphasizes the important role of the nursing home in facilitating activities that build the social and spiritual relationships of the elderly, as well as the need to improve communication between the elderly and their families. The study suggests that elderly services should not only focus on physical needs, but also on psychosocial dimensions and self-actualization, to support the overall well-being of the elderly.

The potential of the organic soap market is increasingly promising along with the increasing public awareness of the importance of products made from natural and environmentally friendly ingredients. Our organic soap UMKM still faces many challenges, including competition with similar products and lack of access to more modern production knowledge. UMKM Utopia Bodysoap is an UMKM formed by several students of the University of 17 August 1945 Surabaya which aims to provide high-quality natural skin care products to the community. Then collaborate with UMKM Soappahollic with the aim of collaboration between UMKM Soappahollic and Utopia is to increase the competitiveness and profitability of UMKM through the development of innovative and high-quality organic soap products. This collaboration process involves several stages, starting from identifying potential collaboration, knowledge exchange, new product development, product testing and evaluation, to product marketing and sales. The results of the collaboration created a new organic soap recipe that combines the advantages of each, so that UMKM Soappahollic succeeded in improving product quality, product diversification, and business profitability.  This community service program has also succeeded in increasing the sustainability of the Soappahollic UMKM business through product diversification and wider market access.

Through literature analysis, this study identifies various concepts, methods and practices related to Green Accounting. This concept includes carbon footprint measurement, product life cycle analysis, environmental impact evaluation and sustainability reporting. Methods such as input-output analysis, environmental cost analysis, and ecological value evaluation are used to measure and account for the environmental impact of a company's activities. The research results show that implementing Green Accounting can help companies identify opportunities for resource efficiency, reduce environmental risks, improve the company's image, and meet stakeholder demands regarding sustainability. However, challenges such as limited data, measurement complexity, and lack of uniform standards are still obstacles in implementing Green Accounting. The global perspective in this study highlights differences in the acceptance and implementation of Green Accounting in various countries and industrial sectors. Several developed countries have adopted regulations that encourage sustainability reporting, while developing countries still face challenges in integrating Green Accounting principles into their business practices. Thus, this research concludes that Green Accounting has an important role in encouraging corporate sustainability globally. Further research is needed to overcome implementation challenges and increase understanding of the positive impacts that can be generated through implementing Green Accounting in the context of corporate sustainability.