Abstract:This article examines the genealogy of al-Syāṭibī’s maqāṣid thought in al-Muwāfaqāt, focusing on its intertextual roots and later influence in contemporary Islamic legal thought. Using qualitative library research and intertextual…
arch and intertextual analysis, it reads al-Muwāfaqāt not as an isolated text, but as part of a broader network of uṣūl al-fiqh traditions before and after al-Syāṭibī. The study argues that al-Syāṭibī’s maqāṣid theory was not entirely new, but represented a systematic development and epistemological reconstruction of earlier ideas, especially al-Ghazālī’s conception of maṣlaḥah mursalah. Al-Syāṭibī’s major contribution lies in transforming maṣlaḥah mursalah from a subsidiary legal proof into a foundational principle of Islamic legal reasoning. The article also shows that the Mālikī intellectual milieu of Granada, along with rational elements introduced through Mu‘tazilite theology and philosophy, contributed to the formation of his thought. After a long period of dormancy, al-Syāṭibī’s maqāṣid thought was revived through the publication of al-Muwāfaqāt in Tunisia and later developed by Ibn ‘Āshūr, contemporary uṣūl scholars, and Qur’anic hermeneutical thinkers such as Abdullah Saeed.
Abstract:The development of Rempang Island through the Rempang Eco-City project has become one of Indonesia’s strategic initiatives to promote investment, industrialization, and regional economic growth in coastal areas. While the…
the project is expected to strengthen economic competitiveness and attract large-scale investment, its implementation has generated significant social, environmental, and governance challenges. Existing studies on Rempang have primarily focused on land disputes, relocation issues, and agrarian conflicts, with limited attention given to disaster risk governance and socio-ecological vulnerability perspectives. This study aims to analyze the development of Rempang Island through the lens of Disaster Risk Governance (DRG) and socio-ecological vulnerability to understand how development policies, environmental change, and governance arrangements interact in shaping risks within coastal regions. This study employs a qualitative approach using literature review and policy analysis. Data were collected from government regulations, official reports, public policy documents, human rights reports, academic publications, and other credible secondary sources. The analytical framework integrates disaster risk governance, socio-ecological vulnerability, and public policy theories. The findings indicate that the Rempang conflict should not be understood solely as an agrarian dispute or community resistance to relocation. Instead, it reflects broader governance challenges associated with integrating disaster risk considerations into coastal development policies. The project has the potential to generate socio-ecological vulnerabilities related to land tenure uncertainty, livelihood transformation, cultural identity concerns, environmental pressures, and limited stakeholder participation. The study argues that sustainable coastal development depends not only on economic investment but also on the capacity of governance systems to manage emerging risks through collaborative, adaptive, and inclusive approaches. The article contributes to the literature by positioning the Rempang case as a governance-of-risk issue and highlighting the need to integrate economic development, environmental sustainability, and disaster risk reduction within coastal governance frameworks.
Abstract:This research comprehensively analyzes the glass industry development policy on Rempang Island, Batam City, Riau Islands Province, using an environmental risk mitigation approach. Employing a descriptive qualitative method…
od with a case study design and library research, this study examines five main dimensions: the chronology of the Rempang Island case, policy conflicts and controversies, the government regulatory framework, disaster risk analysis from nine environmental perspectives, and overall policy evaluation. The findings reveal that the Rempang Eco City project, designated as a National Strategic Project (PSN) through Permenko for Economic Affairs Number 7 of 2023, triggered prolonged agrarian conflict due to the absence of meaningful participation from indigenous Malay communities who have inhabited 16 ancient villages on the island since 1834. The project implementation was marked by forced evictions, repeated acts of violence, and non-transparent environmental impact assessment (AMDAL) processes. Disaster risk analysis from nine environmental perspectives covering air quality, water quality, coastal and marine ecosystems, sand mining and geological degradation, biodiversity, community health, social-cultural impacts, climate change vulnerability, and environmental governance consistently produces high-risk assessments, affirming that Rempang Island as a small island ecosystem lacks adequate carrying capacity for large-scale glass industrial development without permanent and irreversible ecological damage. Although Presidential Regulation Number 12 of 2025 de facto removed Rempang Eco City from the list of 77 National Strategic Projects under President Prabowo Subianto’s administration, the absence of an explicit revocation of Permenko Number 7 of 2023 creates ongoing legal ambiguity for affected communities. This research concludes that Indonesia urgently requires fundamental reform in its investment-based development policy paradigm, encompassing strengthened indigenous community participation mechanisms, elevation of AMDAL as a non-circumventable legal requirement prior to investment designation, and application of the ecological precautionary principle in small island development.
Abstract:Direct incentive programs from a brand manufacturer to a distributor's sales force are uncommon in the Indonesian B2B lighting sector, and their consequences for portfolio composition and distributor profitability have not…
ot been empirically tested. This study examines whether a flat 3 percent quarterly bonus, applied uniformly across a portfolio of more than three hundred products spanning a 600-fold price range, produces unintended consequences beyond its stated goal of volume growth. A sequential explanatory mixed-methods design is used. The quantitative phase analyses 781 product-quarter observations covering 326 products over eleven quarters from mid-2023 through end-2025. The qualitative phase uses confirmatory interviews with seventeen informants from distributor management and sales teams. The incentive program successfully drives all four sales performance dimensions measured in the study, covering volume growth, revenue share, transaction frequency, and a cumulative growth index, all of which are statistically significant. However, higher-priced products attract significantly fewer transactions per quarter and grow more slowly over time. Seven of eight hypotheses are supported. Qualitative findings confirm that the incentive effect adds to total selling activity rather than redirecting it, but transaction attention consistently concentrates on lower-priced products across the eleven-quarter period. The study extends agency theory to a three-party setting and provides the first panel-level evidence of composition effects from a uniform sales incentive in Indonesian B2B distribution.
Abstract:Islamic economics operates as a normative framework prioritizing social justice, equitable wealth redistribution, and collective wellbeing. Despite its robust philosophical foundations, empirical consensus regarding how…
these tenets translate into measurable welfare outcomes across heterogeneous developing nations remains highly fragmented. This study addresses this critical gap by executing a systematic literature review guided by the PRISMA 2020 statement to synthesize empirical evidence on the operationalization of Zakat, Waqf, and Islamic Social Finance (ISF) as structural instruments for poverty reduction. Departing from traditional descriptive reviews, this paper introduces an original analytical taxonomy that maps the operational mechanics of ISF against micro-level and macro-level development outcomes. Based on a rigorous multi-stage screening of peer-reviewed empirical studies published between 2020 and 2025 across emerging economies, a final synthesized sample of $n = 10$ high-quality primary articles was evaluated. The qualitative narrative synthesis reveals that integrated ISF instruments exert a structurally positive impact on poverty alleviation, income optimization, and socio-economic empowerment, particularly when embedded within digital financial ecosystems and formal financial inclusion frameworks. However, the analysis uncovers substantial outcome heterogeneity, demonstrating that welfare efficacy is highly conditional upon institutional governance quality, targeting accuracy, and localized implementation designs. The structural novelty of this research lies in its empirical crystallization of the explicit boundary conditions under which normative faith-based capital successfully disrupts poverty traps, offering an evidence-based operational blueprint for policymakers and Sharia social institutions in the Global South.
Abstract:This study aims to reveal the relationship between the values contained in the Qur'an and the traditional practice of dowry (mahr) giving, viewed from both religious and cultural perspectives. Using a qualitative approach…
h based on the textual analysis of Qur'anic verses and in-depth interviews with experts in religious studies and cultural anthropology, this research integrates the frameworks of maqasid al-sharia and cultural anthropology theory to analyze the historical and contemporary transformation of dowry practices. The study also explores the symbolic meaning of dowry, not merely as an obligation but as a form of recognition of women's dignity and rights within the family. Furthermore, it examines the socio-economic factors influencing the amount of dowry and how these factors affect social structures and gender relations within society. In addition, comparisons are made with dowry practices in various other cultures and religions, enabling a deeper understanding of both the unique and shared aspects of universal human values. This comprehensive analysis seeks to provide new insights and a concrete contribution to contemporary discussions on the role of religion in social and cultural life, as well as the challenges of integrating tradition with the needs of modern society. The findings indicate that the practice of dowry giving, as prescribed in the Qur'anic verses, possesses profound normative and strategic values in ensuring justice and social balance within the family structure. Every element of the dowry is not merely symbolic but also embodies meanings that reflect responsibility, respect, and commitment in married life. Over time, the understanding and implementation of this tradition have undergone significant changes, influenced by evolving social, economic, and cultural conditions. This highlights the importance of not only preserving the tradition but also adapting it to meet the demands of contemporary society.
Abstract:Mathematics learning plays an important role in developing logical thinking and problem-solving skills. However, for deaf students, understanding mathematical word problems remains a fairly complex challenge, mainly due…
to limitations in language and communication aspects. This study aims to examine the characteristics of the difficulties experienced by deaf students, analyze the implementation of the learning strategies used, and investigate their effectiveness in improving understanding of mathematical word problems. This research employs a qualitative approach using a literature study method. The findings indicate that the main difficulties lie in understanding the language used in the problems, identifying important information, and transforming it into mathematical models. Effective learning strategies tend to be visual, contextual, and communicative, supported by the use of interactive media. Nevertheless, the use of media alone is not sufficient without well-structured instructional strategies. These findings emphasize that the integration of adaptive learning strategies plays a more significant role in improving deaf students’ understanding of mathematical word problems.
Abstract:The rapid development of digital payments has made financial transactions easier, but it has also increased the risk of fraud and threats to transaction security. This article aims to analyze the influence of internal audit…
dit on fraud prevention and transaction security in digital payment systems through a Systematic Literature Review (SLR) approach. The study was conducted by reviewing various literature discussing the role of internal audit, fraud prevention, and digital transaction security. The results indicate that internal audit plays a crucial role in identifying risks, evaluating the effectiveness of internal controls, and supporting fraud detection and prevention through the use of digital technologies such as continuous auditing, data analytics, and real-time transaction monitoring. Furthermore, integrating internal audit with robust control systems and adequate security technology can improve transparency, accountability, and transaction security in digital payments. Thus, internal audit is a crucial factor in supporting fraud prevention and maintaining the reliability of digital payment systems.
Abstract:Digital transformation has increased the complexity of fraud risks within organizations, necessitating a more adaptive and integrated internal control system. This study aims to analyze the integration of internal audit,…
electronic audit, and audit governance in improving the effectiveness of internal control and mitigating fraud risks. This study uses a Systematic Literature Review (SLR) approach by analyzing various scientific literature relevant to the research topic. The results show that independent internal audit, the use of electronic audit technologies such as Big Data Analytics and Blockchain, and audit governance through Whistleblowing Systems and AI Governance have a synergistic relationship in strengthening organizational oversight systems. The integration of these three aspects can improve the effectiveness of fraud detection, maintain the integrity of audit data, and strengthen organizational transparency and accountability. This study provides a conceptual contribution in the form of a digital-based integrated oversight model as a strategy for strengthening internal control in the era of digital transformation.
Abstract:This study aims to describe the professionalism and roles of shadow teachers in supporting inclusive education services at Butterfly Learning Center (BLC). As an institution dedicated to transitioning children with special…
al needs (CSN) into formal schooling, BLC implements an intensive one-to-one accompaniment system. This study employed a descriptive qualitative method, with data collected through in-depth interviews, direct observation of accompaniment activities, and document review. The findings indicate that shadow teachers at BLC fulfill multifunctional roles, including identifying each child's specific needs, designing intervention programmes, developing basic independence skills, and providing evaluations and progress reports to parents and classroom teachers. The professionalism of shadow teachers is demonstrated through their ability to adapt instructional strategies in accordance with each child's concentration level, as well as their physical and cognitive limitations. Furthermore, teachers engage in ongoing collaboration with parents to monitor and evaluate children's progress through regular daily reports. This study concludes that the competence and dedication of shadow teachers are critical factors in the successful transition of children with special needs into broader educational settings. An effective shadow teacher does not only focus on academic readiness, but also place equal emphasis on developing independence as a necessary foundation for children's social integration in the future.