Abstract:This study aims to analyze and formulate a concept of Islamic legal protection for crypto investors in responding to the dynamics of digital crimes within virtual currency transactions. Departing from the rapid development…
nt of blockchain technology and the recognition of crypto assets as tradable commodities in Indonesia, this research identifies a normative ambiguity between positive law and religious fatwas, particularly concerning the permissibility and legal legitimacy of cryptocurrencies from a sharia perspective. The inherent characteristics of crypto assets-namely volatility, speculative tendencies, and vulnerability to digital crimes such as hacking, fraud, market manipulation, and money laundering-generate significant risks for Muslim investors. Within the framework of fiqh al-muʿāmalāt and maqāṣid al-sharīʿah, especially the principle of ḥifẓ al-māl (protection of wealth), this study asserts that investor protection constitutes not merely a regulatory necessity but an integral dimension of the higher objectives of Islamic law in safeguarding justice, transparency, and economic welfare. Methodologically, this research employs a normative-maqāṣidī approach through an interdisciplinary analysis integrating Islamic jurisprudence, national positive law, and the study of digital financial technology. The focus of the inquiry is directed toward identifying the typologies of digital crimes within the crypto ecosystem, evaluating the effectiveness of national regulations and religious fatwas, and formulating a model of Islamic legal protection that is preventive, corrective, and educational in nature. The expected outcome of this dissertation is the construction of a conceptual framework of ḥimāyah al-mustatsmir (investor protection) grounded in maqāṣid al-sharīʿah, adaptive to the digital era, and strengthened through synergy among the state, financial authorities, and fatwa institutions. Accordingly, this study contributes not only to the advancement of contemporary fiqh al-muʿāmalāt discourse but also offers an applicable normative framework for the development of a secure, equitable, and sustainable sharia-based digital economic system.
Abstract:The tradition of visiting the tomb of Sultan Maulana Hasanuddin of Banten is a socio-religious practice that remains alive today and plays a significant role in the lives of the people of Banten. This tradition not only…
reflects religious rituals but also embodies historical, cultural, and spiritual values that shape the identity of the local community. This study aims to examine the tradition of visiting the tomb of Sultan Maulana Hasanuddin of Banten as a cultural heritage and a manifestation of the community’s spirituality. The research method employed is a qualitative approach using literature review and archival research. Data were obtained from historical books, scientific journal articles, theses, research reports, and other relevant supporting sources related to the study of pilgrimage, local Islamic culture, and the Sultanate of Banten. Data analysis was conducted using a descriptive-qualitative technique by examining and interpreting various sources to uncover the meanings, practices, and dynamics of the pilgrimage tradition. The results of the study indicate that the tradition of visiting the tomb of Sultan Maulana Hasanuddin possesses a strong spiritual dimension as a means of drawing closer to Allah, a medium for self-reflection, and the formation of individual and collective spirituality. Furthermore, the pilgrimage tradition also functions as an intangible cultural heritage that plays a role in preserving history, transmitting cultural values, and strengthening the identity of the Banten community. Amid the development of religious tourism and modernization, the pilgrimage tradition faces dynamics that require sustainable management to ensure that religious and cultural values remain preserved. This study concludes that the tradition of pilgrimage to the tomb of Sultan Maulana Hasanuddin of Banten is an important and relevant cultural-religious practice in maintaining the sustainability of the community’s spirituality and cultural identity.
Abstract:This study aims to analyze the influence of cultural, economic, and social factors on financial financing preferences and their implications for the entrepreneurial intentions of female students. Entrepreneurial intention…
n refers to an individual's psychological readiness and commitment to start a business in the future. This research employs a quantitative approach using a survey method by distributing questionnaires to female students as respondents. Data analysis was conducted using Structural Equation Modeling (SEM) with the AMOS program to examine the relationships among the research variables. The results indicate that social factors have the most dominant influence on financial financing preferences and entrepreneurial intentions of female students. Cultural and economic factors also show positive effects on entrepreneurial intentions, although their influence is relatively smaller than social factors. In addition, financial financing preferences also contribute to shaping students’ entrepreneurial intentions. The findings of this study are expected to contribute to the development of entrepreneurship education in higher education institutions and encourage female students to pursue entrepreneurial activities.
Abstract:This study aims to analyze the impact of QRIS (Quick Response Code Indonesian Standard) digital payments on the economic resilience of MSMEs in Makassar City, specifically within the Muhammadiyah University of Makassar area.…
rea. This study used a qualitative approach with data collection techniques through observation, interviews, and documentation. The results indicate that QRIS digital payments have a positive impact on the economic resilience of MSMEs, small and medium enterprises (SMEs), through increased operational efficiency, ease of transactions without dependence on cash, automated financial recording, increased sales volume, and expanded market access. With a single QR Code for all digital payment platforms, MSMEs are able to reach more consumers, especially the younger generation. Despite technical challenges, MSMEs are able to adapt well. This study concludes that QRIS functions not only as a digital payment tool but also as a strategic instrument that strengthens poverty reduction, income stability, and economic resilience of MSMEs in Makassar City in facing the dynamics of the digital economy.
Abstract:Digital literacy has become an essential competence in modern education; however, its implementation in pesantren presents distinctive dynamics, particularly when institutions restrict students’ access to digital devices…
es while simultaneously encouraging teachers to master digital literacy. This study aims to examine how digital literacy is positioned, perceived, and implemented in the learning process at Pesantren Ar-Raudlatul Hasanah as one of Indonesia’s modern pesantren. Employing a qualitative approach with a case study design, data were collected through semi-structured interviews, non-participant observation of classroom practices and pesantren activities, and analysis of institutional documents. The data were analyzed using thematic analysis to identify relevant patterns and key themes. The findings reveal that digital literacy in the pesantren is positioned primarily as a learning resource mediated by teachers rather than as an individual competence freely accessible to students. Teachers’ perceptions of digital literacy are reflective and selective, shaped by moral and scholarly responsibility, concern for students’ ethical conduct (adab), and apprehension regarding the negative impacts of the digital environment. In terms of implementation, digital literacy is applied in a limited and functional manner through teachers’ use of digital learning media, basic computer courses for students, cultural and extracurricular pesantren activities, and the digitalization of institutional administrative systems. This study concludes that the pesantren has developed a contextual and ethically grounded model of digital literacy, in which technology functions as a supportive educational tool without displacing core values, scholarly authority, or the primary goal of students’ character formation. These findings contribute empirical insights to the growing body of research on digital literacy within the context of Islamic education, particularly in modern pesantren
Abstract:This study examines the development of business models and strategic innovation as key mechanisms for enhancing the competitiveness of Micro and Small Enterprises (MSEs) in Indonesia. Using a qualitative descriptive approach,…
oach, the research analyzes how MSEs adapt to changing market dynamics, consumer preferences, and digital transformation pressures. The findings reveal that innovation in value propositions, customer engagement, and digital marketing plays a significant role in improving business performance. The study also highlights that many MSEs have not yet implemented structured business model frameworks, resulting in limited scalability and reduced competitiveness. The analysis is grounded in the Business Model Canvas (BMC) framework, which is used to identify strategic gaps and opportunity areas. The study concludes that strengthening business models through innovation, partnership development, and digital integration can significantly enhance MSE sustainability and long-term competitiveness.
Abstract:Understanding Islamic family law is an important aspect in Islamic law education, especially for students of the Islamic Family Law Study Program. However, in practice, various problems are still found that originate from…
m the dominance of the textual approach, the gap between classical fiqh and social reality, and the complex relationship between Islamic law and state law. This research aims to analyze the problems of understanding Islamic family law in S1 students of Islamic Family Law in Mandailing Natal by highlighting the tension between normative texts, social practices, and modern legal dynamics. This research uses a qualitative approach with a field study method (field study), through observation and analysis of empirical data associated with normative and sociological studies. The research results show that students' understanding of Islamic family law still tends to be normative-textual and not completely contextual. The maqaṣid al-syari'ah approach is offered as a methodological solution to bridge the gap, because it is able to integrate the purpose of Islamic law with the demands of social justice and protection for vulnerable groups. This research emphasizes the importance of updating the Islamic family law education approach to be more responsive to social development and modern law.
Abstract:. The Qur’an occupies a central position as the primary source of Islamic teachings and serves as the foundation of Islamic education. However, the quality of Qur’anic recitation (tilawah) in educational institutions still…
still faces various challenges, including inaccuracies in pronunciation, inconsistency in applying tajwid rules, and limited pedagogical approaches. This study aims to analyze the strategic role of the tahsin method in reconstructing the quality of Qur’anic recitation within the dynamics of Qur’an learning. Employing a qualitative descriptive-analytical approach, the research was conducted at SD Negeri 081 Panyabungan, involving teachers as research subjects. Data were collected through in-depth interviews, classroom observations, and documentation, and analyzed through data reduction, presentation, and conclusion drawing. The findings indicate that the tahsin method plays a significant role in improving the accuracy, consistency, and awareness of correct Qur’anic recitation by emphasizing makhārij al-ḥurūf, characteristics of letters, and proper application of tajwid through direct guidance and corrective feedback. Furthermore, tahsin functions not only as a technical method but also as a pedagogical strategy that reconstructs teachers’ mindset and professional competence in Qur’anic instruction. The study implies that integrating the tahsin method systematically can contribute to sustainable improvement in the quality of tilawah and strengthen the effectiveness of Qur’anic learning in contemporary educational contexts
Abstract:The objective of this study was to examine how deepfake-based humor becomes socially acceptable despite its potential to function as digital harassment. This study focused on psychological mechanisms that explain audience…
e tolerance and normalization of harmful, identity-based humorous content in online environments. This study used a scoping review design to map and synthesize existing research across psychology, media studies, and cyberpsychology. The sources were identified through searches in major academic databases and were selected based on their relevance to deepfake technology, digital humor, online harassment, and psychological processes such as moral disengagement, online disinhibition, empathy reduction, and social norm reinforcement. The results indicate that acceptance of deepfake-based humor is commonly supported by four interrelated mechanisms, namely normalization through participatory digital culture, psychological distancing that weakens empathy, moral ambiguity created by humorous framing, and reduced accountability through diffusion of responsibility in online spaces. In addition, the literature conceptualizes deepfake humor as a hybrid phenomenon situated between remix-based entertainment and identity-targeting harm, shaped by platform visibility and engagement dynamics. This review highlights that deepfake-based humor may be tolerated not because it is harmless, but because it is routinely framed as “just a joke,” making its harm easier to minimize and socially overlook. Therefore, this study emphasizes the need for more direct empirical research and stronger interventions to prevent deepfake-based humor from becoming a normalized form of digital harassment in increasingly synthetic digital environments.
Abstract:AThis study aims to empirically test and analyze the influence of Budgetary Decentralization (DP)—including the dynamics of Decentralization Curtailment—and the Effectiveness of the Internal Control System (ICS) on the Quality…
he Quality of Financial Statement Accountability (QFSA) at the Ambon City Cooperatives Office. QFSA is considered a crucial reflection of public entity responsibility, affected by the mechanism of fiscal authority allocation and the internal oversight system. This quantitative research employs a survey method, with the population being all staff involved in the financial cycle at the Ambon City Cooperatives Office (Head of Office, PPK, and PPTK). Given the limited number of relevant subjects, a Saturated Sampling (Census) technique was used. Primary data was collected via a Likert-scale questionnaire and analyzed using Multiple Linear Regression Analysis with SPSS software. Empirically, the results are expected to prove that (1) Budgetary Decentralization (including curtailment dynamics) has a significant influence on QFSA, and (2) The effectiveness of a robust ICS is positively and significantly correlated with QFSA. These findings are important for enriching the public sector accounting literature, highlighting the necessity of balancing delegated authority (decentralization) with the strengthening of internal control to achieve optimal financial statement accountability at the Local Government Unit (SKPD) level