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.
Abstract:Penelitian ini berangkat dari berbagai isu utama yang menghambat keberlanjutan dan optimalisasi potensinya, seperti keterbatasan infrastruktur dan fasilitas pendukung wisata, seperti akses jalan, sanitasi, dan akomodasi…
yang belum memadai, sehingga mengurangi kenyamanan wisatawan dan daya tarik destinasi, minimnya upaya promosi dan pemasaran, yang menyebabkan rendahnya kunjungan wisatawan, rendahnya kemampuan sumber daya manusia dalam pengelolaan wisata, termasuk kurangnya pelatihan bagi masyarakat lokal Penelitian ini menggunakan pendekatan secara kuantitatif agar mencapai tujuan untuk mengetahui bagaimana strategi pengembangan objek wisata Kampung Tematik di Kampung Jawi, seacara rinci menggunakan analasis skala likert dan analisis SWOT , pengumpulan data primer yaitu wawancara, observasi kuisoner, dan data sekunder yaitu survey instansional dan literatur web Berdasarkan hasil analisis konsep 4A, dapat diketahui bahwa komponen Ancillary dengan hasil 4,07 menjadi aspek yang paling kuat dalam mendukung pengembangan Kampung Jawi, diikuti oleh Atraksi yaitu 3,99 dan Amenitas yaitu 3,70 yang juga berada dalam kategori baik. Sementara itu, Aksesibilitas yaitu 3,27 menjadi aspek yang masih perlu mendapatkan perhatian lebih lanjut karena memiliki nilai rata-rata terendah. Berdasarkan hasil analisis SWOT, diperoleh nilai IFAS sebesar 6,16 dan EFAS sebesar 5,79. Hasil tersebut menunjukkan bahwa kekuatan internal yang dimiliki Kampung Jawi lebih besar dibandingkan pengaruh faktor eksternal yang dihadapi. Kondisi ini menempatkan Kampung Jawi pada penerapan strategi ST (Strength–Threat) dengan memanfaatkan kekuatan internal untuk menghadapi tantangan eksternal melalui penguatan identitas budaya, peningkatan kemandirian pengelolaan, dan pengembangan inovasi wisata dalam jangka menengah (3–5 tahun).
Abstract:Program Ketahanan Pangan Desa adalah inisiatif strategis yang mewajibkan penggunaan minimal 20% Dana Desa (sesuai Permendes No. 2 Tahun 2024) untuk meningkatkan ketersediaan, keterjangkauan, dan konsumsi pangan warga secara…
ecara mandiri dan berkelanjutan. Program ini berfokus pada nabati/hewani, pengelolaan lumbung, dan penguatan BUMDes. Susu kambing adalah alternatif susu sapi yang kaya nutrisi, lebih mudah dicerna, dan mengandung protein, kalsium, serta prebiotik tinggi untuk meningkatkan imunitas dan kesehatan pencernaan. Budidaya melon premium (seperti varietas Inthanon, Kinanti, atau Fujisawa) sangat diminati karena menawarkan harga jual jauh lebih tinggi, rasa jauh lebih manis dan renyah, serta keamanan konsumsi (rendah/bebas pestisida) dibandingkan melon konvensional. Dengan mendasarkan beberapa alasan di atas, KUB ( Kelompok Unit Bersama ) Desa Pagongan Kecamatan Dukuhturi Kabupaten Tegal memanfaatkan dana pada program ketahanan pangan desa untuk petermakan kambing dan budidaya melon premium. Metode penelitian yang digunakan adalah Deskriptif kualitatif. Penelitian bertujuan untuk Untuk mengkaji proses perencanaan dan implementasi pemanfaatan dana desa, untuk mengetahui seberapa efektif program peternakan kambing perah dan budidaya melon premium dalam peningkatan pengembangan ekonomi pedesaan dan untuk menelaah peran dan kontribusi kedua kegiatan peternakan kambing perah dan budidaya melon dalam pengembangan pembangunan desa. Hasil penelitian diharapkan memberikan pemahaman yang komprehensif mengenai proses perencanaan dan implementasi pemanfaatan dana desa serta menjadi dasar bagi pemanfaatan program dana desa lainnya kedepannya
Abstract:Banjir merupakan bencana dengan frekuensi kejadian tertinggi di Indonesia, tercatat 10.678 kejadian dalam sepuluh tahun terakhir (BNPB). Minimnya jalur evakuasi yang memadai memperparah dampaknya terhadap manusia dan lingkungan,…
gkungan, sehingga penentuan jalur evakuasi yang aman dan efisien, didukung titik evakuasi yang jelas, menjadi krusial dalam mitigasi bencana banjir. Kajian ini menggunakan metode literatur review pada tiga lokasi studi kasus. Hasil kajian literatur menunjukkan bahwa jalur evakuasi umumnya dirancang berdasarkan waktu tempuh, kondisi jalan, dan kemiringan lereng, sedangkan titik evakuasi berperan sebagai titik awal (assembly point) dan titik akhir (shelter point). Sintesis ketiga studi menunjukkan bahwa optimalisasi jalur menjadi faktor penentu utama efektivitas evakuasi, sementara titik evakuasi berfungsi sebagai faktor pendukung aksesibilitas dan keamanan jalur. Temuan ini diharapkan menjadi bahan rujukan bagi pemetaan wilayah berisiko banjir dan kesiapsiagaan bencana di Indonesia.
Abstract:Artikel ini meninjau perkembangan riset terkini di Indonesia terkait topik penelitian jurnal ini, mengevaluasi metodologi yang digunakan, dan merumuskan rekomendasi praktis.
Abstract:Penelitian ini bertujuan untuk menganalisis dan mengimplementasikan metode optimal dalam pengembangan riset berkelanjutan. Hasil penelitian menunjukkan efisiensi sebesar 85%.
Abstract:Artificial intelligence (AI) integration in language education offers new opportunities to address challenges in English as a Foreign Language (EFL) contexts. This study examines the effectiveness of Copilot in enhancing…
academic English literacy among Indonesian undergraduates. Using a quantitative quasi-experimental design with a pre-test and post-test control group, 60 students were divided into experimental and control groups. Instruments included comprehension tests, learner autonomy questionnaires, and rubric-based writing assessments. Results showed significant improvements in the experimental group. Academic text comprehension increased, particularly in vocabulary mastery (+12%), rhetorical structures (+15%), and recognition of formal registers (+10%). Copilot usage positively predicted learner autonomy, with gains in goal-setting (+14%), strategy selection (+11%), and self-evaluation (+13%). Writing performance also improved, especially in coherence (+13%), argumentation (+16%), and adherence to conventions (+12%). The findings confirm Copilot’s role as both corrective aid and developmental partner, fostering academic literacy and learner autonomy. Implications suggest integrating AI tools into EFL curricula to strengthen academic discourse and independent learning.
Abstract:Muaro Sentajo possesses the potential to be developed as a production hub for native orchid species due to its location within the natural habitat of orchid species in Kuantan Singingi Regency, directly bordering the Sentajo…
tajo Raya protected forest. Furthermore, the village has an underutilized female labor potential, organized within the Family Welfare Movement (Pemberdayaan dan Kesejahteraan Keluarga / PKK) as the foundational collective for rural women in Muaro Sentajo. This initiative aims to provide knowledge on native orchid species, cultivation techniques, integrated systems with stingless bees (kelulut), and digital marketing. The program implemented a Participatory Action Research (PAR) approach, consisting of asset mapping, practical cultivation workshops, e-commerce platform development, and four months of intensive mentoring. This empowerment program successfully established an active orchid breeding group managing more than 15 native orchid species. Additionally, 83.66% of the participants demonstrated proficiency in operating digital marketing channels (Instagram and Shopee), resulting in the first independent commercial sales of local orchid products. The integration of local ecological assets with modern digital marketing proved effective in enhancing the economic independence of rural women and promoting sustainable community development.
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).
Abstract:Caring behavior is a fundamental value and the core of professional nursing practice that directly contributes to the quality of patient care and recovery. One of the internal factors associated with caring behavior is spiritual…
piritual intelligence, which enables nurses to find meaning and purpose in the care they provide. However, evidence suggests that both nurses' caring behavior and spiritual intelligence still need improvement. This study aimed to examine the relationship between spiritual intelligence and nurses' caring behavior in inpatient wards. This study employed a quantitative analytical correlational design with a cross-sectional approach. A total of 53 nurses were recruited using a total sampling technique. Data were collected using the Spiritual Intelligence Self-Report Inventory (SISRI-24) and the Caring Behavior Inventory (CBI). Data were analyzed using the Chi-square test with a significance level of p < 0.05. The findings revealed that less than half of the respondents (47.2%) had low spiritual intelligence, while more than half (54.7%) demonstrated poor caring behavior. Statistical analysis showed a significant relationship between spiritual intelligence and nurses' caring behavior (p = 0.001). Nurses with higher levels of spiritual intelligence tended to demonstrate better caring behavior than those with lower levels of spiritual intelligence. Hospital management is encouraged to consider nurses' spiritual intelligence as an important aspect in efforts to enhance caring behavior and improve the overall quality of nursing services.