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 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:This study aims to determine the optimal strategy for managing the supply chain of Pangasius (catfish) in Saguling Village, West Bandung Regency. The study applies the Food Supply Chain Network (FSCN) approach and Cost Plus…
lus Pricing to evaluate supply chain effectiveness and determine appropriate product pricing. Data were collected through observation, interviews, and documentation involving 50 respondents, consisting of fish farmers, middlemen, wholesalers, and market traders. The results indicate that the Pangasius distribution system still involves multiple intermediaries, resulting in relatively weak bargaining power for fish farmers. The distribution process takes approximately 1–2 days and is constrained by limited cold storage facilities, which affects product quality. Cost analysis shows that the cost of production is IDR 20,239.15 per kg, while the ideal selling price is IDR 22,263.06 per kg, with a profit margin of 10%. Improvements in the distribution system, better access to market information, and enhanced logistical support are necessary to increase distribution efficiency and improve farmers’ profitability.
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:This study aims to analyze the communication strategy employed by the NEI-DT Foundation in building community trust through a community-based healthcare service program in Tritunggal Hamlet, Banyuasin Regency, South Sumatra,…
tra, Indonesia. The study is motivated by the importance of organizational communication strategies in enhancing public participation and program legitimacy within rural communities characterized by limited access to information, geographical constraints, and community-oriented social structures. Adopting a constructivist paradigm, this research employs a qualitative approach using an intrinsic case study design. Data were collected through in-depth interviews, non-participant observation, and document analysis involving seven informants, including foundation representatives, community leaders, and program beneficiaries. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, encompassing data condensation, data display, and conclusion drawing. The findings reveal that the foundation’s communication strategy involves identifying community characteristics, developing simple and contextually relevant messages, utilizing a combination of digital and traditional communication channels, and engaging local leaders as communication intermediaries. Program information is disseminated through village heads, neighborhood leaders, women’s community groups (PKK), social media platforms such as WhatsApp and Facebook, and mosque loudspeaker announcements. The study further demonstrates that the communication pattern reflects the Two-Step Flow of Communication model, in which community leaders function as opinion leaders who mediate organizational messages before they reach the wider community. Community trust is cultivated through the social legitimacy of local leaders, interpersonal communication, direct experiences with program benefits, and the consistency of services provided by the foundation. The study concludes that the effectiveness of community-based organizational communication strategies in rural settings is determined not only by message content and media utilization but also by the organization’s ability to establish interpersonal relationships, adapt communication practices to local cultural contexts, and actively involve community leaders within the communication network. This research contributes to the advancement of community-based organizational communication studies by providing empirical insights into trust-building processes in rural community development programs
Abstract:This study examines how core marching band structures can be adapted for Indonesian early childhood education through developmentally appropriate practice and performance theory. The study responds to concerns that preschool…
hool marching band activities may reproduce discipline-oriented rehearsal models designed for older learners. A one-group pre-test and post-test mixed-methods design was used with twenty Indonesian preschool children aged four to five years. Over six weeks, children participated in twelve adapted marching band sessions that combined simplified rhythmic patterns, child-scaled instruments, neat but developmentally adjusted formations, cooperative music-making, visual-motor activities, and responsive teacher facilitation. Quantitative data were collected using a four-point developmental observation rubric covering rhythmic competence, motor coordination, and socio-emotional engagement. Qualitative data were obtained from teacher reflective journals and post-intervention interviews. Paired-sample analysis showed higher post-test scores across the three developmental domains. The largest observed improvement appeared in socio-emotional engagement, followed by rhythmic competence and motor coordination. However, because the study did not include a control group, the findings should be interpreted as developmental changes observed after participation rather than definitive causal effects of the intervention. Qualitative findings indicated that children participated more confidently when teachers simplified rhythmic tasks, used clear and neat formations with reduced technical pressure, provided child-scaled instruments, supported safe movement, and acted as co-players and emotional co-regulators. The study reconceptualizes marching band routines not as rigid disciplinary scripts, but as adaptable performative frames that may support social participation, emotional regulation, rhythmic learning, motor coordination, cooperation, and creative agency when aligned with children’s developmental readiness.
Abstract:Advances in digital technology have brought significant changes to organizational activities; however, they have also increased the risk of technology-based fraud, such as cyber fraud, data manipulation, phishing, and misuse…
suse of information systems. These conditions require organizations to strengthen the internal audit function as a critical component of internal controls and fraud prevention. This study aims to theoretically examine the role of internal audit in preventing fraud in the digital era. The research method used is a systematic literature review (SLR) by collecting and analyzing various relevant national and international journals from 2020 to 2026. The analysis process was conducted using qualitative descriptive methods through the identification, selection, and grouping of research findings based on discussion themes. The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance. The utilization of audit technologies, such as data analytics, continuous auditing, and digital-based monitoring systems, has proven capable of enhancing the effectiveness of fraud detection and prevention more quickly and accurately. This study also found that the digital competencies of internal auditors and the company’s readiness to strengthen its internal control systems are key factors in supporting the effectiveness of internal audits in the digital age. The implications of this study suggest that organizations need to enhance the competencies of internal auditors and strengthen technology-based internal controls to address increasingly complex digital fraud risks.
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:Digital transformation is the process of bringing technology into the work of organisations. The main goal is to make things work better, be more open and make decisions. Internal audits are important to make sure organisations…
sations are running smoothly and safely. This means audits need to be able to watch over control and manage risks properly. This is very important for organisations to achieve their goals. Stopping fraud is about finding and preventing actions that can hurt the organisation. This research is trying to figure out how digital transformation affects audits and stopping fraud. The researchers used a method called a 'systematic literature review'. This research is about describing things in detail. They got their information from international journals. They used Google Scholar, Scopus and Sinta to find articles from 2022 to 2025. What they found out is that technology like intelligence looking at data, blockchain, robotic process automation and electronic auditing can make internal audits better. These technologies can also make things more transparent. Help stop fraud. However, digital transformation is not easy to do. There are some problems, like auditors not being good enough with technology risks to cybersecurity and organisations not being ready. Digital transformation and internal audits are. Digital transformation can affect fraud prevention. Digital transformation is important for organisations. It can help with internal audits and fraud prevention.