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CAN ZAKAT REPLACE TAXES? : TOWARD A JUST ISLAMIC FISCAL POLICY

Kusnan, Kusnan, Naruliza, Esty, Junaidi, Junaidi, Ermeila, Sri, Aryanti, Rahmi
Abstract: The discussion about the need for Muslim communities in Muslim countries or those with Muslim majority populations to have an integrated instrument in the fiscal policy has recently been increasingly prominent. At least… driven by two factors, internal and external. The internal factor is the fiscal policy in the form of taxes that have been implemented by the state by adopting a conventional economic system that has not created what is called social welfare in many Muslim countries. Second, along with de-globalization that has hit the world recently, especially as a result of the Covid-19 pandemic, which has reduced dependence between countries, countries have to rethink to get away from dependence on the global economic system, including how to think about policies. fiscal and monetary in accordance with each country and can survive and be useful for dealing with a similar pandemic. One of the Islamic economic instruments that has surfaced in the discussion of the fiscal system is Zakat. Zakat in many studies indicates that it can be an alternative substitute for the tax position in the state fiscal system. The purpose of this paper is to find answers to whether Zakat is able to replace the tax position in the state fiscal policy system. What is its position in economic theory and Islamic law, and how to formulate zakat as a fiscal policy instrument? This paper also includes a discussion of potential conflicts that arise when zakat is applied to replace taxes.

Hubungan Status Gizi, Asupan Protein, dan Aktivitas Fisik Dengan Kadar Hemoglobin Pada Calon Pendonor Di Unit Transfusi Darah (UTD) PMI Surabaya

Rr. Nasyanda Callista Zacire, Cleonara Yanuar Dini
Abstract: Penelitian ini dilatarbelakangi oleh pentingnya kadar hemoglobin sebagai salah satu parameter dalam menentukan kelayakan calon pendonor darah. Kadar hemoglobin diketahui dapat dipengaruhi oleh berbagai faktor, di antaranya… ya status gizi, asupan protein, dan aktivitas fisik. Oleh karena itu, penelitian ini bertujuan untuk mengetahui hubungan antara status gizi, asupan protein, dan aktivitas fisik dengan kadar hemoglobin pada calon pendonor di Unit Transfusi Darah (UTD) PMI Surabaya. Penelitian menggunakan metode observasional dengan desain cross-sectional yang melibatkan 170 calon pendonor yang dipilih melalui teknik consecutive sampling. Status gizi diukur berdasarkan Indeks Massa Tubuh (IMT) melalui pengukuran antropometri, asupan protein dinilai menggunakan kuesioner Semi-Quantitative Food Frequency Questionnaire (SQ-FFQ), aktivitas fisik diukur menggunakan International Physical Activity Questionnaire-Short Form (IPAQ-SF), sedangkan kadar hemoglobin diperoleh dari hasil pemeriksaan yang dilakukan oleh petugas PMI Surabaya. Analisis data dilakukan menggunakan uji korelasi Spearman. Hasil penelitian menunjukkan bahwa tidak terdapat hubungan yang signifikan antara status gizi dengan kadar hemoglobin (p=0,207) maupun antara asupan protein dengan kadar hemoglobin (p=0,196). Sebaliknya, aktivitas fisik memiliki hubungan yang signifikan dengan kadar hemoglobin (p=0,011) dengan arah hubungan positif dan kekuatan korelasi yang sangat lemah (r=0,195). Berdasarkan hasil tersebut, dapat disimpulkan bahwa aktivitas fisik berhubungan secara signifikan dengan kadar hemoglobin pada calon pendonor di UTD PMI Surabaya, sedangkan status gizi dan asupan protein tidak menunjukkan hubungan yang bermakna dengan kadar hemoglobin.   Kata Kunci : aktivitas fisik, asupan protein, donor darah, hemoglobin, status gizi

THE SCIENCE OF ABROGATION (ABROGATION): MODERN CRITIQUE

Muhammedh, Dheen
Abstract: Abrogation (abrogation) holds a central, vexed position in Islamic legal-theological hermeneutics. Classical uṣūl al-fiqh elaborated a technical theory of abrogation that attempted to mediate the diachronic process of revelation… revelation and the demands of fixity of legal judgment (ḥukm). Tradition receipts that later scripture abrogates earlier scripture wherever actual, unavoidable contradiction is found, classically expressed as "al-nāsikh wa-l-mansūkh.". Pre-modern thinkers classified modes and cases of abrogation, inferred them from revelational phases, and counted suspected cases throughout the Qur'an and Sunna. Modern scholarship avoids both epistemic pretensions and hyperbolic earlier assertions of abrogation. The article tracks early meanings, introduces intratraditional caution that moderated abrogation, and evaluates recent re-analyses based on coherence theory, maqāṣid (purposes), historicization in context, and ethics. It argues that abrogation was included in pre-modern dogmatics as a component of a package of other hermeneutical strategies (specification, restriction, prioritization, suspension) and that available resources allow for a less ambitious, economy-of-means approach. A renovated dogma leaner, evidence-based, and syncretized with maqāṣid and semantics can ensure the normativity of revelation and make the law more attentive to modern moral concerns, such as gender justice, religious pluralism, and violence. The paper reaches its climax with the proposal of a "manifest conflict resolution" regime. where abrogation is held in reserve as a last resort and not the initial starting point and has ramification for legal rulings (fatwā), legal codification and education more widely. (Hallaq 1993; Kamali 2003; Auda 2008; Rahman 1982; Abu Zayd 2006).

Analisis Strategi Pemasaran Digital Melalui Whatsapp Business Dalam Meningkatkan Daya Saing UMKM Kripik Gadung Di Desa Arjasa Kecamatan Sukowono Jember

Muhammad Hamdi, Denok Mugi Hidayanti, Neviyani
Abstract: Usaha Mikro Kecil Menengah (UMKM) keripik gadung di Desa Arjasa menghadapi tantangan serius dalam memanfaatkan teknologi digital untuk pemasaran produk. Penelitian ini bertujuan untuk mendeskripsikan secara mendalam strategi… tegi pemasaran digital melalui WhatsApp Business yang diterapkan oleh pelaku UMKM keripik gadung serta mengidentifikasi secara komprehensif faktor-faktor pendukung dan penghambat penerapannya. Pendekatan kualitatif dengan jenis studi kasus instrumental digunakan dalam penelitian ini. Pengumpulan data dilakukan melalui wawancara mendalam terhadap 12 informan, observasi partisipatif, dan dokumentasi terhadap lima UMKM keripik gadung di Desa Arjasa selama periode Maret hingga Mei 2026. Analisis data menggunakan model interaktif Miles, Huberman, dan Saldana yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa strategi pemasaran digital yang diterapkan masih bersifat dasar dan belum terstruktur secara sistematis, dengan pemanfaatan fitur WhatsApp Business yang belum optimal. Hanya dua dari lima UMKM yang menggunakan WhatsApp Business, itupun dengan pemanfaatan fitur yang terbatas pada katalog produk. Faktor pendukung utama adalah kemudahan penggunaan aplikasi, biaya yang terjangkau, dan dukungan keluarga serta komunitas. Adapun faktor penghambat meliputi keterbatasan literasi digital, kekhawatiran akan penipuan, kendala infrastruktur internet, dan rendahnya tingkat pendidikan formal. Penelitian ini menyimpulkan bahwa diperlukan pendampingan dan pelatihan berkelanjutan yang disesuaikan dengan kapasitas dan karakteristik pelaku UMKM untuk mengoptimalkan penggunaan WhatsApp Business dalam meningkatkan daya saing UMKM keripik gadung. Gadung chips Micro, Small, and Medium Enterprises (MSMEs) in Arjasa Village face serious challenges in utilizing digital technology for product marketing. This study aims to describe in depth the digital marketing strategies through WhatsApp Business implemented by gadung chips MSMEs and to comprehensively identify the supporting and inhibiting factors of its implementation. A qualitative approach with an instrumental case study type was used in this research. Data collection was conducted through in-depth interviews with 12 informants, participant observation, and documentation of five gadung chips MSMEs in Arjasa Village during the period March to May 2026. Data analysis used the interactive model of Miles, Huberman, and Saldana which includes data reduction, data presentation, and conclusion drawing. The results showed that the digital marketing strategies implemented were still basic and not systematically structured, with the utilization of WhatsApp Business features not yet optimal. Only two out of five MSMEs used WhatsApp Business, even then with limited utilization of features to product catalogs. The main supporting factors are the ease of use of the application, affordable costs, and support from family and community. Meanwhile, inhibiting factors include limited digital literacy, concerns about fraud, internet infrastructure constraints, and low levels of formal education. This study concludes that continuous assistance and training tailored to the capacity and characteristics of MSME actors are needed to optimize the use of WhatsApp Business in increasing the competitiveness of gadung chips MSMEs. 

Guide to Research and Development (R&D) for Undergraduate Students of Educational Technology

Paputungan, Frezy, Jassin, Iwan B., Ma'ruf, Abd. Rahman K.
Abstract: Research is the systematic and planned process of collecting, processing, and analyzing data in accordance with scientific principles to seek truth, solve problems, or discover new knowledge. Conducting research often serves… rves as a final project for undergraduate students to complete their studies; for Educational Technology undergraduates, in particular, development research is highly recommended. Development research—or Research and Development (R&D)—is a scientific method used to create new products or improve existing ones, as well as to test their effectiveness. These products may take the form of media, models, modules, or tools. Specifically for Educational Technology undergraduates, this type of research involves a scientific approach to designing, producing, and testing the feasibility of instructional products—such as interactive media, learning models, or digital modules—to address learning challenges. The primary objective of R&D for Educational Technology undergraduates is to produce instructional products that are valid, practical, and effective in solving learning problems and enhancing the quality of the learning process and performance. The benefits of such research include improved skills in creating instructional products, the ability to solve real-world learning problems, and the development of a professional portfolio.

EDUCATION IN INDONESIAN: A REVIEW FROM THE COLONIAL ERA TO THE REFORM ERA FROM A LEGAL PERSPECTIVE

Parera, Moh. Mul Akbar Eta, Fitriana, Ayu
Abstract: The purpose of this study is to examine the development of education in Indonesia from the colonial era through the reform period, analyzed within the framework of legal foundations. The method employed in this article is… s library research, which serves to elaborate on the discussion of Indonesian education during the colonial period and the post-independence era up to the reform era, viewed from a legal perspective. The findings indicate that education in the colonial period was politically driven, primarily serving Dutch interests in exploiting Indonesia’s natural resources and economy. In contrast, during the post-independence period through the reform era, education was implemented in a structured manner and underwent several refinements, beginning with the 1947 curriculum and continuing through 1952, 1964, 1968, 1975, 1984, 1994, 2004, 2006, 2013, and culminating in the Merdeka Curriculum. In the post-independence era, education was oriented toward shaping individuals based on the principles of Pancasila and the 1945 Constitution.

A SOCIOLOGY OF LITERATURE STUDY ON RONGGENG DUKUH PARUK AND THE DONBRET-SINTREN TRADITION OF ERETAN: PATRIARCHAL HEGEMONY, SACREDNESS, AND CULTURAL COMMODIFICATION

Taiman, Taiman
Abstract: Traditional performing arts along the northern coast of Java often place female performers at the complex intersection of spiritual sacredness, patriarchal control, and modern economic commodification. This study aims to… analyze the social realities, gender power dynamics, and cultural transformations represented in Ahmad Tohari's novel Ronggeng Dukuh Paruk (RDP) in direct comparison with the empirical practices of Donbret and Sintren arts in Eretan, Indramayu. Utilizing a sociology of literature framework combined with feminist culture and political economy theories, this research investigates the persistence of animistic beliefs, mechanisms of patriarchal hegemony, and the erosion of sacredness due to commercialization. Data were collected through textual hermeneutics, in-depth ethnographic field observations, interviews with local cultural custodians, and socio-structural analytical methods. The findings reveal that while both the literary text and the living traditions share an ancestral lineage in animistic rituals where the female body functions as a sacred medium for ancestral spirits (indang), contemporary socio-economic pressures have significantly altered these structures. The sacred status of female performers is systematically degraded into an object of eroticism, saweran transactions, and male control. This paper emphasizes the vulnerability of traditional female-centered performing arts amidst societal transformation and commercialization.

NUTRITIONAL QUALITY, SENSORY ACCEPTABILITY, AND ECONOMIC FEASIBILITY OF FUNCTIONAL STEAMED SPONGE CAKE (BOLU KUKUS) FORTIFIED WITH PUMPKIN (CUCURBITA MOSCHATA) AND GREEN PEA FLOURS

Limin, Yoana Kusumaningsih, Marlina, Paramitha Wirdani Ningsih
Abstract: Steamed sponge cake (bolu kukus) is a widely consumed traditional snack in Indonesia; however, its reliance on refined wheat flour limits its micronutrient and dietary fiber density. Incorporating composite flours from indigenous&#8230; ndigenous crops, such as tropical pumpkin (Cucurbita moschata) and green pea (Vigna radiata L.), offers a promising strategy for nutritional fortification and dietary diversification. This study aimed to evaluate the proximate composition, sensory acceptability, statistical differences, and production cost feasibility of steamed sponge cakes formulated with varying proportions of pumpkin and green pea flours as partial replacements for refined wheat flour. An experimental design was applied using three formulations: AF09 (Control: 100% wheat flour), BW91 (10% pumpkin flour, 20% green pea flour), and CB88 (15% pumpkin flour, 15% green pea flour). Proximate testing measured moisture, ash, protein, fat, crude fiber, and total carbohydrates (by difference). Sensory acceptance (color, aroma, taste, and texture) was evaluated by 50 semi-trained panelists using a hedonic scale. Data were analyzed non-parametrically using Kolmogorov-Smirnov, Kruskal-Wallis, and post-hoc Mann-Whitney tests. All formulations complied with the Indonesian National Standard (SNI 01-3840-1995) for moisture (31.69%–33.74%), total ash (0.66%–1.05%), crude protein (5.80%–6.65%), and crude fat (1.64%–2.82%). Formula CB88 achieved the highest crude fiber content (0.69%) and lower total energy density (269.88 kcal/100 g). Kruskal-Wallis testing indicated statistically significant differences (p<0.05) among formulations for color, taste, and texture, while aroma exhibited no significant variation (p=0.672). Formula CB88 emerged as the optimal treatment, receiving superior sensory acceptance ratings for color (90% liked) and crumb softness (88% liked) driven by natural β-carotene and pectin-moisture gelation. Production cost analysis demonstrated high economic feasibility for CB88 at IDR 3,374 per 55 g serving. Partial substitution with 15% pumpkin flour and 15% green pea flour (Formula CB88) yields a nutrient-dense, fiber-enriched, and cost-effective functional snack suitable for targeted school nutrition and dietary diversification programs.

THE DYNAMICS OF USER-GENERATED CONTENT ON TIKTOK SOCIAL MEDIA IN RELATION TO BRAND TRUST AND UNIVERSITY CHOICE DECISIONS: THE ROLE OF BRAND AUTHENTICITY AS A MEDIATING VARIABLE

Harmono, Harmono, Yulianto, Aan
Abstract: This study aims to examine the influence of User-Generated Content (UGC) on the TikTok platform on Brand Trust and the Decision to Choose a Higher Education Institution, with Brand Authenticity serving as the mediating variable.&#8230; ariable. This study employs an explanatory quantitative approach. Data were collected via an online survey of a purposive sample comprising prospective students or first-year students (aged 17–21) who actively use TikTok and interact with university-related content. Data analysis was conducted on a minimum of 250 respondents using Partial Least Squares (PLS)-based Structural Equation Modelling (SEM) with the aid of SmartPLS software. The results of the outer model testing showed that all indicators used in the questionnaire were valid and reliable. Hypothesis testing confirmed that User-Generated Content has a direct, positive and significant effect on Brand Authenticity, Brand Trust and Choice Decision. Furthermore, Brand Authenticity also has a positive and significant effect on Brand Trust and Choice Decision. Mediation analysis revealed that Brand Authenticity acts as a partial mediator, bridging the influence of UGC on Brand Trust and Choice Decisions. This study confirms that user-generated organic content on TikTok is a crucial instrument in building trust and influencing the academic decisions of Generation Z. Higher education brands that are authentically represented through UGC will find it easier to win the trust and preference of prospective students.

ISLAM AND THE ROLE OF WOMEN IN THE PUBLIC SPHERE

Zuliarti, Naning, Haq, M. Ziyadul, Syukron, Ahmad
Abstract: This article examines the role of Muslim women in the public sphere using a systematic literature review approach. By integrating indexed scientific sources, gender theory, and Islamic studies, this research aims to outline&#8230; ine the evolution of women’s roles from historical to contemporary perspectives. Historical approaches and methodological frameworks are employed to structure arguments systematically, covering the basic Islamic concept of women’s roles, the methodology applied in the literature review, analysis of social dynamics and relevant case studies, and critical discussion of challenges and opportunities faced by women in the public sphere. This study also identifies internal and external factors that influence women’s roles, ranging from geographical context to public policy developments. The findings show that interpretations of the concept of equality in Islam have shifted over time and are shaped by socio-political dynamics. This research is expected to stimulate further academic debate on women’s roles in the public sphere and contribute to more inclusive policies. This article explores various historical and contemporary dimensions that shape the role of Muslim women in the public sphere, highlighting both the potential and challenges in translating Islamic values of equality into policy and social practice. It is hoped that this study will enrich academic discourse on the relationship between religion, gender, and modernity, and pave the way for policy initiatives that support women’s empowerment in the Islamic world.