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Showing 229 articles found for "Principle"

PUBLIC POLICY EVALUATION AND ENVIRONMENTAL GOVERNANCE OF THE REMPANG ECO CITY PROJECT : LESSONS FROM A CONTESTED NATIONAL STRATEGIC PROJECT IN INDONESIA

Meriza, Rika, Yustina, Yustina
Abstract: This study aims to analyze public policy evaluation and environmental governance issues surrounding the Rempang Eco City Project in Indonesia, particularly following its exclusion from the National Strategic Project agenda.… da. The research employs a qualitative approach using a case study method and systematic literature review from government regulations, scientific journals, environmental organization reports, official investigations, and national media coverage related to Rempang Island. Data were analyzed using public policy and environmental mitigation perspectives. The findings indicate that the Rempang Eco City policy generated serious social conflicts, ecological threats, and legal uncertainty due to weak community participation during the policy formulation process. From an environmental mitigation perspective, the industrialization of Rempang Island has the potential to trigger coastal ecosystem destruction, air and water pollution, coastal abrasion, loss of fishermen’s livelihoods, and prolonged social conflict. The government’s recent decision to remove Rempang Eco City from the National Strategic Project list is considered an important corrective policy. However, unresolved legal and environmental governance issues remain. Policy evaluation based on effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness demonstrates that the Rempang Eco City policy failed to fulfill the principles of sustainable development and good governance.

ANALYSIS OF ENVIRONMENTAL DISASTER MITIGATION ON REMPANG ISLAND : EVALUATION AND CANCELLATION OF NATIONAL STRATEGIC DEVELOPMENT POLICY

Ma’rifatullah, Tauhid, Yustina, Yustina
Abstract: The conflict surrounding the Rempang Eco-City National Strategic Project (PSN) on Rempang Island, Batam City, Riau Islands Province, is one of the most complex development policy crises of the past decade. This study analyzes… lyzes the neglected environmental disaster mitigation dimensions in the acceleration of the Rempang Eco-City PSN from nine environmental perspectives, while evaluating whether the cancellation of this strategic development policy is a normatively and empirically justifiable choice. Using a qualitative research approach with a case study design, the study combines regulatory analysis based on legal documents including Laws, Government Regulations, Presidential Regulations, Ministerial Regulations, Environmental Impact Assessment (AMDAL) documents, and the Batam City Spatial Plan (RTRW) with field data from secondary sources compiled between 2023–2025. The findings reveal four main conclusions: (1) regulatory incoherence exists between Permenko Ekuin No. 7/2023 and Law No. 32/2009 on Environmental Protection and Management (PPLH) as well as Law No. 27/2007 on Coastal Zone Management; (2) the AMDAL process was carried out procedurally without participatory substance and was only initiated after the conflict erupted; (3) environmental impacts including threats of deforestation of protected forests, mangrove ecosystem degradation, and sea sand exploitation have not been adequately mitigated; and (4) resistance from approximately 80% of affected residents indicates a failure of the Free, Prior, and Informed Consent (FPIC) principle. The most recent development shows that through Presidential Regulation (Perpres) No. 12 of 2025, signed by President Prabowo Subianto on February 10, 2025, Rempang Eco-City is no longer listed among the 77 national strategic projects. This study recommends a comprehensive policy evaluation for Rempang Island development based on an independent AMDAL review, fulfillment of the rights of the Malay indigenous community, and a moratorium on all construction activities until legal certainty is established.

ENVIRONMENTAL RISK MITIGATION ANALYSIS OF GLASS INDUSTRY DEVELOPMENT POLICY ON REMPANG ISLAND

Nularna, Patminah, Yustina, Yustina
Abstract: This research comprehensively analyzes the glass industry development policy on Rempang Island, Batam City, Riau Islands Province, using an environmental risk mitigation approach. Employing a descriptive qualitative method… od with a case study design and library research, this study examines five main dimensions: the chronology of the Rempang Island case, policy conflicts and controversies, the government regulatory framework, disaster risk analysis from nine environmental perspectives, and overall policy evaluation. The findings reveal that the Rempang Eco City project, designated as a National Strategic Project (PSN) through Permenko for Economic Affairs Number 7 of 2023, triggered prolonged agrarian conflict due to the absence of meaningful participation from indigenous Malay communities who have inhabited 16 ancient villages on the island since 1834. The project implementation was marked by forced evictions, repeated acts of violence, and non-transparent environmental impact assessment (AMDAL) processes. Disaster risk analysis from nine environmental perspectives covering air quality, water quality, coastal and marine ecosystems, sand mining and geological degradation, biodiversity, community health, social-cultural impacts, climate change vulnerability, and environmental governance consistently produces high-risk assessments, affirming that Rempang Island as a small island ecosystem lacks adequate carrying capacity for large-scale glass industrial development without permanent and irreversible ecological damage. Although Presidential Regulation Number 12 of 2025 de facto removed Rempang Eco City from the list of 77 National Strategic Projects under President Prabowo Subianto’s administration, the absence of an explicit revocation of Permenko Number 7 of 2023 creates ongoing legal ambiguity for affected communities. This research concludes that Indonesia urgently requires fundamental reform in its investment-based development policy paradigm, encompassing strengthened indigenous community participation mechanisms, elevation of AMDAL as a non-circumventable legal requirement prior to investment designation, and application of the ecological precautionary principle in small island development.

INTERFAITH MARRIAGE IN ISLAMIC FAMILY LAW: THE PERSPECTIVE OF CLASSICAL FIQH AND THE COMPILATION OF ISLAMIC LAW

Nurmalinda, Sri, Firmansyah, Heri
Abstract: Interfaith marriage is a classic yet ever-relevant issue in Islamic family law. This study aims to examine the legal status of interfaith marriage in Islamic family law through classical and contemporary fiqh perspectives,… s, as well as its arrangement in the Compilation of Islamic Law (KHI) in Indonesia. The method used is normative legal research with statutory and conceptual approaches, referring to authoritative classical tafsir and fiqh works such as Jami' al-Bayan by al-Tabari, al-Jami' li Ahkam al-Qur'an by al-Qurtubi, Tafsir Ibn Kathir, al-Umm by Imam al-Shafi'i, and al-Mughni by Ibn Qudamah, as well as contemporary works such as Fiqh al-Sunnah by Sayyid Sabiq and the works of Wahbah al-Zuhaili and Yusuf al-Qaradawi. The findings indicate that classical jurists unanimously prohibit the marriage of a Muslim woman to a non-Muslim man and the marriage of a Muslim man to a polytheist (mushrik) woman, but differ regarding the marriage of a Muslim man to a woman of the People of the Book (Ahl al-Kitab). Meanwhile, the KHI takes a stricter stance by prohibiting all forms of interfaith marriage, in line with the principle of preventing harm (sadd al-dhari'ah) and the MUI Fatwa of 2005. This study concludes that the KHI represents a contextualization of fiqh adapted to the conditions of Indonesian society.

THE EFFECTIVENESS OF SUBSIDIZED FERTILIZER DISTRIBUTION ON RICE PRODUCTIVITY IN TIDAL SWAMP LANDS

Nasir, Nasir, Asryansyah, Septia Utami, Damayanti, Ursula, Fitriyana, Gusti, Lestari, Sri Rahayu Endang, Aktiva, Ekanopi
Abstract: The agriculture sector plays a strategic role in the national economy and is highly dependent on fertilizer availability on support crop productivity.  This study aimed to analyze the effectivenss of subsidized fertilizer… er distribution and its impact on rice productivity in the tidal lowland areas of Tanjung Lago District, Banyuasin Regency.  The research employed both quantitative and qualitative descriptive approaches using a stratified random sampling method involving 60 farmers who received subsidized fertilizer and 30 farmers who did not reveive subsidizer fertilizer. The effectiveness of subsidizer fertilizer distribution was evaluated using a likert scale based on the Six Appropriateness Principles, while the impct on rice productivity was analyzed by comparing the productivity levels of the two farmer groups. The findings showed that the distribution of subsidized fertilizer was generally categorized as moderately effective, with an average effectiveness score of 71,33%.  The price compliance indicator was classified as highly effective (91,66%), while location suitability was categorized as effective (81,00%).  Meanwhile, quantity appropriateness, fertilizer type suitability, and timeliness of distribution were categorized as moderately effective. The findings showed that the distribution of subsidized fertilizer was generally categorized as moderately effective, with an average effectiveness score of 71.33%. The price compliance indicator was classified as highly effective (91.66%), while location suitability was categorized as effective (81.00%). Meanwhile, quantity appropriateness, fertilizer type suitability, and timeliness of distribution were categorized as moderately effective.  In contrast, the fertilizer quality suitability indicator was still considered ineffective, with an effectiveness score of 55%.  The use or subsidized fertilizer also contributed positively to rice productivity.  Farmers receiving subsidized fertilizer achieved an average rice productivity of 3.77 ton ha⁻¹,  whereas farmers who did non receive subsidized fertilizer produced an average productivity of 3.20 ton ha⁻¹.  This resulted in a productivity defference of 0.57 ha⁻¹..  equivalent to approximately 17.81%.

IBN MISKAWAIH'S ETHICAL ANALYSIS OF HIFZ NASL IN OVERCOMING DEEPFAKE PORNOGRAPHY IN THE AI ERA

Utami, Nadia, Purnamasari, Elvira
Abstract: In the era of artificial intelligence (AI), the rise of pornographic deepfakes poses a serious threat to human dignity, privacy, and social stability. This phenomenon exploits deep learning technology to manipulate individuals’… iduals’ faces into non-consensual pornographic content, often targeting women and public figures. This paper examines the ethics of Ibn Miskawayh, a 10th-century Muslim philosopher, specifically the concept of hifz al-nasl (preservation of lineage) as one of the five maqasid al-shari’a (Islamic principles), to address this issue. Hifz al-nasl emphasizes the protection of human lineage, including family honor, women’s dignity, and social integrity, which are relevant to the psychological damage, trauma, and moral degradation caused by deepfakes. Through an analysis of the texts Tahdhib al-Akhlaq and Al-Fauz al-Asghar, this concept is outlined as a preventive and curative principle: prevention through strengthening individual morals and regulating technology, and treatment through restorative justice. Ibn Miskawayh combines Aristotelian philosophy with Islam, making hifz al-nasl a collective obligation to maintain the balance of the soul (nafs) and society. Its applications to deepfakes include: (1) ethical use of AI based on piety and ‘adl; (2) legal regulations that protect privacy as an extension of preserving lineage; and (3) moral education to build digital resilience. This study concludes that Ibn Miskawaih’s approach offers a holistic framework, integrating spiritual, ethical, and legal dimensions, that is more adaptive than technological solutions alone. Recommendations include the development of contemporary fatwas and ethical AI platforms for the digital age.

MANAGEMENT ACCOUNTING PRACTICES AT IMANUEL CHURCH IN GORONTALO CITY

Kalengkongan, Meifana Putri
Abstract: This study aims to analyze and describe the management accounting practices applied at Imanuel Church in Gorontalo City as a nonprofit organization. The dimensions examined include budget planning, internal control, financial… ncial reporting, and the evaluation of financial performance and ministry programs. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and documentation. Research informants consisted of the Head of BPHMJ (Daily Working Body of the Congregation Council), the Treasurer, the Secretary, and Church Officials directly involved in financial management. The findings indicate that management accounting practices at Imanuel Church have not yet functioned optimally: (1) budget planning lacks a structured and documented annual budget system; (2) internal control does not yet apply the principle of segregation of duties and has no formal internal audit mechanism; (3) financial reporting is limited to recording cash inflows and outflows and does not comply with ISAK 35; and (4) performance evaluation does not use measurable indicators and no comparison between budget and realization has been conducted. Strengthening of a structured financial management system in accordance with applicable accounting standards is needed.

THE IMPLEMENTATION OF THE ENTITY CONCEPT IN MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) OF MARINE CAPTURE FISHERIES (A STUDY OF MR. NIKO’S MARINE CAPTURE FISHING BUSINESS IN LEMITO VILLAGE, LEMITO DISTRICT, POHUWATO REGENCY)

Komendangi, Aldi D., Mahdalena, Mahdalena, Lukum, Amir
Abstract: This study aims to analyze the implementation of the entity concept in Micro, Small, and Medium Enterprises (MSMEs) in the marine capture fisheries sector, focusing on Mr. Niko’s fishing business in Lemito Village, Pohuwato… uwato Regency. The entity concept, which emphasizes the separation between business and personal finances, is essential in producing reliable financial information and ensuring business sustainability. However, in practice, many small-scale fishermen still combine business and household finances, leading to difficulties in assessing financial performance. This research employs a qualitative descriptive approach to examine existing financial practices and evaluate the application of accounting principles based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Data were collected through observation, interviews, and documentation of financial transactions. The results indicate that prior to the intervention, the business applied a simple and manual recording system without structured financial statements and without implementing the entity concept. After applying SAK EMKM-based financial reporting, including the preparation of income statements and statements of financial position, the financial condition of the business became more transparent and measurable. The business recorded a net profit of IDR 11,449,235 and showed a balanced financial position. Furthermore, the implementation of the entity concept improved financial control, enabled accurate profit measurement, supported asset management planning, and increased credibility with external stakeholders. In conclusion, the application of the entity concept and standardized financial reporting significantly enhances financial management practices and contributes to the sustainability of MSMEs in the fisheries sector.

ISLAMIC LEGAL PROTECTION FOR CRYPTO INVESTORS: A JURIDICAL ANALYSIS OF DIGITAL CRIMES IN VIRTUAL CURRENCY TRANSACTIONS

Darmawan, Jaya, Ritonga, Husin, Halim, Abdul
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.

RECONSTRUCTION OF THE LAW ON THE PROTECTION OF WITNESSES AND VICTIMS OF SEXUAL VIOLENCE: AN ANALYSIS OF THE EFFECTIVENESS OF THE WITNESS AND VICTIM PROTECTION INSTITUTION (LPSK) FROM THE PERSPECTIVE OF MAQASHID SYARIAH

Elpisina, Elpisina, Ulum, Bahrul, Yuliatin, Yuliatin
Abstract: This research is motivated by the issue of the effectiveness of witness and victim protection within the Indonesian criminal justice system, which is considered not yet to fully reflect the values of restorative justice… nor to be harmoniously integrated into the framework of the national legal system. Although regulatory frameworks have been established through Law Number 13 of 2006 as amended by Law Number 31 of 2014 concerning the Protection of Witnesses and Victims, as well as various regulations related to whistleblower and justice collaborator protection, their implementation continues to face normative and structural weaknesses. The lack of synchronization between the Criminal Procedure Code (KUHAP), the Draft Criminal Procedure Code (RUU KUHAP), and other sectoral regulations has resulted in the suboptimal role of the Witness and Victim Protection Agency (LPSK) in guaranteeing the rights of witnesses, victims, perpetrator-witnesses, and reporters, particularly in criminal cases with broad and organized impacts. From the perspective of maqāṣid al-syarī‘ah and the Pancasila Justice Theory, legal protection for witnesses and victims should not be merely procedural-formal in nature, but must be directed toward the restoration of dignity, the assurance of security, and the comprehensive protection of human rights. This study aims to analyze the regulatory weaknesses in witness and victim protection from the perspective of the criminal justice system and to reconstruct such regulations based on restorative justice values. Employing a normative legal research paradigm combined with conceptual, statutory, and theoretical approaches, this research positions the Pancasila Justice Theory as the grand theory, the Legal System Theory as the middle theory, and the Legal Protection Theory as the applied theory. The findings indicate that regulatory reconstruction is necessary through strengthening the institutional position of LPSK, harmonizing it with the Draft Criminal Procedure Code (RUU KUHAP), and reinforcing the protection of whistleblowers and justice collaborators in a more comprehensive and non-discriminatory manner. This reconstruction is directed toward establishing a witness and victim protection system oriented toward restoration (restorative justice), balanced interests among the parties, and the realization of social justice as mandated by the values of Pancasila and human rights principles.