Abstract:The Tudang Sipulung tradition represents the crystallization of deliberative consensus values that persist within the agrarian communities of South Sulawesi. This study aims to describe and analyze the implementation process…
cess of the Tudang Sipulung custom in Marannu Village, Maros Regency. Employing a qualitative research method with a distinct anthropological approach, data were gathered through participant observation and in-depth interviews with key informants. The findings reveal that the execution of Tudang Sipulung in Marannu Village is not merely a ceremonial ritual but a structured forum for collective decision-making. This procession involves a synergy between traditional leaders, village government officials, agricultural extension workers, and the farming community, particularly in preparation for the rice planting season. The primary agenda includes determining planting schedules, selecting seed varieties, and managing irrigation systems to minimize the risk of crop failure. Anthropologically, this tradition serves as a medium for social integration, bridging local wisdom with technical government policies. This study concludes that the sustainability of Tudang Sipulung is a crucial factor in maintaining food security and social harmony within the Marannu Village community.
Abstract:The Suspension of Debt Payment Obligations (PKPU) is a legal procedure that allows debtors who are unable, or expect to be unable, to continue paying their due and collectible debts to seek legal recourse. Debtors in such…
h situations can initiate legal action during the PKPU process. However, the question arises: what is the legal certainty for creditors following the Constitutional Court's decision that encourages debtors to pursue legal action? This study uses a descriptive normative research method to analyze the legal issues related to such actions. The findings indicate that the legal recourse available to debtors in specific circumstances significantly impacts creditors. This leads to uncertainties regarding payment, especially if the debtor decides to file for legal action. Additionally, these uncertainties can affect the creditor's business operations. The Constitutional Court's decision, subsequently reinforced by a Circular Letter from the Supreme Court, does not adequately address the gaps in legal certainty faced by creditors. This situation complicates creditors' efforts to secure their rights, which are the obligations of the debtor.
Abstract:Sharia insurance in Indonesia is growing, because along with the increasingly complex disputes between parties, which cannot be avoided between Islamic insurance companies and policyholders, this is even though both of them…
hem help and protect each other. The problem is regarding the legal basis for sharia insurance dispute resolution which is still scattered in several laws and regulations. This has become a discourse and issue of legal norms for sharia arbitration as an option for sharia insurance dispute resolution, and so far the resolution of sharia insurance disputes through sharia arbitration is regulated by Supreme Court Regulation Number 14 of 2016. The research method used is descriptive normative. The research method used is descriptive normative by analyzing regulations laws governing sharia dispute resolution. The results of this study explain that state policy in managing sharia insurance disputes is still a discourse, so that constitutional authority still uses Article 58 of Law no. 48 of 2009 concerning Judicial Power. Therefore, it is necessary to amend Law No. 30 of 1999, specifically regarding the article regarding the District Court, which must be supplemented by the Religious Courts and procedures for resolving disputes through sharia arbitration.
Abstract:Psychological measurement tools are fundamental in sports psychology for assessing mental toughness, performance anxiety, motivation, and resilience in athletes. Despite increasing research in this field, a comprehensive…
bibliometric analysis of global trends, collaboration networks, and thematic developments remains limited. This study conducts a bibliometric analysis of 489 Scopus-indexed articles published between 1977 and 2025 to examine publication trends, key contributors, and thematic structures. Results indicate that the United States (32.5%), United Kingdom (15.8%), Germany (9.6%), and Canada (7.3%) are the leading contributors, with emerging research from Slovenia (2.1%) and Uruguay (1.7%). Institutional collaborations highlight strong interdisciplinary ties, particularly between the Center for Addictive Disorders and the Faculty of Medicine and Health. Co-authorship analysis identifies Nikos Ntoumanis (98 publications) and Jennifer Cumming (76 publications) as pivotal researchers, while citation network analysis highlights influential clusters led by Joan L. Duda (4,532 citations) and Andreas Ivarsson (3,215 citations). Bradford’s Law identifies Psychology of Sport and Exercise and Journal of Applied Sport Psychology as core journals. Thematic mapping reveals that mental toughness (18.4%) and resilience (14.7%) are dominant topics, while psychometrics (6.3%) and competitive anxiety (5.1%) remain underexplored. These findings provide strategic insights for enhancing global research collaboration, bridging psychological theory and practice, and guiding future research directions in sports psychology.
Abstract:Penelitian ini mengkaji Ayat Suci Lenyepaneun karya Hasim dengan tujuan mengetahui perspektifnya tentang ayat-ayat sosial dalam merespon kebijakan pemerintah saat itu. Untuk mengetahui bagaimana perspektifnya, kajian kepustakaan…
ustakaan (library research) digunakan untuk menelusuri penafsiran ayat-ayat yang terkait dengan merujuk langsung pada sumber-sumber yang berkaitan, khususnya tafsir Ayat Suci Lenyepaneun karya Hasim yang menjadi data primer dan sumber lain sebagai data sekunder. Setidaknya ada tiga segi yang dibahas oleh Hasim dalam karyanya Ayat Suci Lenyepaneun: adabi ijtima’i (sosial kemasyarakatan), (iqtishadi) ekonomi, (siyasi) politik. Pada segi sosial kemasyarakatan, Hasim menafsirkan surat Al-Baqarah ayat 10,14 tentang orang munafik. Pada segi ekonomi Hasim membahas surat Al-Baqarah 279 tentang riba. Dan di segi politik Hasim menafsirkan surat al- Kahfi ayat 79 tentang pemimpin yang otoriter. Dari berbagai penafsiran yang Misbah uraikan dapat difahami bahwa bahwa penafsirannya mengkritik pemerintahan orde baru.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME…
E actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
Abstract:Women's empowerment at the grassroots level is often constrained by weak administrative practices and the absence of transparent financial management systems. This research aims to analyze how orderly administration and…
financial bookkeeping can strengthen women’s empowerment within the PKK Dawis 2 group in Surodinawan Village, Mojokerto City. Using a descriptive qualitative method with a case study approach, data were obtained through interviews, observations, and document analysis. The implementation of structured administrative procedures, including agenda preparation, attendance recording, and systematic documentation, resulted in increased participation, clearer decision-making processes, and stronger organizational coordination. Likewise, the adoption of basic financial bookkeeping enabled members to record income and expenditures accurately, prepare monthly financial reports, and improve accountability in managing community funds. The findings show that training and guided practice helped members build confidence, develop financial literacy, and contribute more actively to organizational activities. Overall, the study concludes that strengthening administrative discipline and transparent bookkeeping significantly enhances women’s agency and organizational resilience, offering a practical model for similar community groups.
Abstract:This study aims to analyze the role of innovation and technology in strengthening the Islamic finance ecosystem in the digital era. The research employs a qualitative-descriptive approach through a literature-based analysis…
sis integrating technology adoption theories (TAM, UTAUT, DOI) and the principles of maqaṣid al-shari’ah as the theoretical foundation. The findings reveal that perceived usefulness, ease of use, social influence, and infrastructural support are the key determinants influencing users’ intentions toward adopting Islamic financial technologies. Furthermore, Shariah-compliant fintech innovation driven by maqaṣid al-shari’ah enhances financial inclusion, ethical governance, and sustainable economic development. The study emphasizes that collaboration among regulators, financial institutions, and educational entities is crucial to developing adaptive regulations and strengthening digital-Shariah literacy. The main conclusion underscores the significance of aligning technological innovation with Islamic ethical principles to advance the competitiveness of the Islamic finance industry globally.
Abstract:Penelitian ini bertujuan untuk menganalisis peran layanan Bimbingan dan Konseling (BK) dalam menunjang perkembangan peserta didik di SMP Negeri 1 Telagasari. Fokus penelitian diarahkan pada bentuk layanan yang diterapkan,…
, peran guru BK, serta faktor pendukung dan penghambat dalam pelaksanaan layanan. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan jenis penelitian lapangan (field research). Data dikumpulkan melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa layanan BK di SMP Negeri 1 Telagasari terlaksana dengan baik dan terintegrasi dengan kegiatan sekolah. Layanan yang diberikan meliputi bimbingan klasikal, konseling individu, konseling kelompok, serta advokasi terhadap siswa. Faktor pendukung pelaksanaan layanan BK meliputi dukungan kepala sekolah, fasilitas ruang BK yang memadai, serta kolaborasi antara guru BK, wali kelas, dan orang tua. Sementara itu, faktor penghambat yang ditemukan adalah karakter siswa yang masih labil, keterbatasan waktu guru BK, dan pengaruh penggunaan gawai di lingkungan sekolah. Secara keseluruhan, layanan BK berperan signifikan dalam membantu siswa mengembangkan potensi diri, memperbaiki perilaku, serta menumbuhkan kedisiplinan dan tanggung jawab di lingkungan sekolah.
Abstract:This study examines the relationship between sustainability practices and corporate performance in the global context. In an era of rapid technological advancements and heightened environmental awareness, companies are increasingly…
ncreasingly integrating sustainability strategies, such as Corporate Social Responsibility (CSR), environmental management, and sustainable financial policies, into their operations. The research identifies the main issues faced by businesses in implementing these practices and explores the impact of sustainability on both financial and non-financial performance. The findings indicate that companies adopting sustainability practices show improvements in profitability, efficiency, customer loyalty, and employee satisfaction. For instance, companies in sectors such as energy and manufacturing experienced a notable increase in Return on Assets (ROA) and Return on Equity (ROE) after integrating sustainability efforts. Furthermore, the study highlights the significant role of external factors such as government policies and corporate culture in the success of sustainability initiatives. The results contribute to the understanding of how businesses can leverage sustainability to achieve competitive advantage while addressing environmental and social challenges.