Abstract:Indonesia faces a dualism within the Islamic fiscal system, where zakat and taxes operate separately without clear integration. This condition raises fundamental questions regarding the relationship between the two from…
a sharia perspective and their implications for fiscal justice among Indonesian Muslims. This study aims to examine and formulate the relationship between zakat and taxes from the perspective of the Qur’an and Hadith in order to produce an applicable reformulation model within the context of Indonesia’s fiscal system. This research employs a qualitative approach using a thematic (maudhu‘i) method applied to primary Islamic texts. Qur’anic verses and Hadiths related to zakat, taxation (kharaj, jizyah, ‘usyur), and fiscal obligations were collected, classified, and comprehensively analyzed to identify the underlying connection between the two. The analysis is further supported by a study of maqashid al-shariah and contemporary ijtihad of Indonesian scholars. This study seeks to produce a reformulation model of the zakat–tax relationship through three possible schemes: (1) a partial substitution model, in which zakat can serve as a deduction for income tax up to a certain limit; (2) a complementary model, positioning zakat as a religious obligation and tax as a civic obligation with distinct functions; and (3) a progressive integrative model, integrating zakat into the national fiscal system through a more comprehensive tax incentive mechanism. The findings indicate that the Qur’an and Hadith provide a flexible foundation for all three models, depending on the context of maslahah and public interest.
Abstract:The last phase that assesses the efficiency of law enforcement in the Indonesian legal system is the execution of civil decisions. Despite having a solid legal foundation thanks to the Reglement Buitengewesten (RBg) and…
the Herzien Inlandsch Reglement (HIR), its execution frequently encounters a number of challenges. The purpose of this study is to examine how civil judgments are carried out, including the legal foundation, several forms of execution (such as real, payment of money, and vacating), stages of implementation (such as aanmaning, execution seizure, and forceful execution), and practical challenges. Normative juridical study using a conceptual and statutory approach is the methodology employed. The study's findings show that the primary causes of execution failure are non-legal barriers like social opposition and a lack of official backing, as well as legal barriers like verzet, derden verzet, and ambiguous verdicts. Effective, efficient, and equitable execution of civil judgments requires systemic change and interagency cooperation.
Abstract:This study aimed to identify risk factors associated with hypertension in Bonto Tallasa Village, Uluere Subdistrict, Bantaeng Regency, in 2025. The research examined three factors: family history, excessive sodium intake,…
, and stress. A quantitative case–control design was applied to 60 respondents (30 cases and 30 controls) selected through purposive sampling. The results showed that individuals with a family history of hypertension were about 26 times more likely to develop hypertension than those without such a history, indicating a strong and significant association. Excessive sodium intake increased the risk approximately 3.5 times and was statistically significant. Stress was associated with nearly double the risk, but this association was not statistically significant, possibly due to individual differences in coping mechanisms and measurement limitations of subjective stress levels. This suggests that stress may influence hypertension indirectly through behavioral or physiological pathways. In conclusion, family history and excessive sodium intake are significant predictors of hypertension, while stress contributes to an elevated yet statistically nonsignificant risk. Preventive strategies should emphasize sodium reduction, regular blood pressure monitoring, and effective stress management in daily life.
Abstract:The rapid growth of cryptocurrency transactions presents both opportunities for innovation and risks of cross-border financial crime, including tax evasion and money laundering, which challenge the effectiveness of traditional…
tional regulation. This study aims to analyze the effectiveness of platform-based law enforcement particularly the implementation of the Travel Rule, CARF, and KYC in the Indonesian context. The research employs a qualitative multi-site case study method with data triangulation from international literature (FATF, OECD, IMF, Chainalysis, Cambridge) and national regulations (OJK, PPATK, DJP). The findings indicate that cryptocurrency platforms serve as key actors in detection and enforcement; however, their effectiveness is constrained by the sunrise problem, the migration of illicit activities into DeFi and OTC ecosystems, and legal sovereignty tensions arising from the dominance of global platforms. This study introduces the concept of Platform-Embedded Enforcement as a novel theoretical framework, integrating monitoring and enforcement mechanisms directly into platform architectures, thereby enabling compliance to be enforced automatically, in real time, and across jurisdictions. These findings contribute to the development of more adaptive, holistic, and effective cryptocurrency regulation in emerging markets.
Abstract:This study analyzes the challenges of food security and the policy responses of the government in achieving food self-sufficiency in South Sulawesi in 2025. The research aims to identify production-consumption gaps, distribution…
ribution bottlenecks, and the impacts of climate variability and agricultural policies on food availability, accessibility, and affordability. A mixed-methods approach was employed, combining qualitative and quantitative techniques through household surveys, in-depth interviews with farmers and policymakers, field observations, and secondary data from the Central Statistics Agency and the South Sulawesi Agricultural Department.
The results reveal persistent production deficits for rice and soybeans, while corn has reached a surplus, illustrating structural imbalances among staple commodities. Approximately 62% of respondents reported difficulties in transportation and storage due to inadequate infrastructure, contributing to post-harvest losses and unstable food prices. Government programs such as irrigation development, input subsidies, and farmer training have provided partial benefits, yet 57% of farmers indicated irregular access to such support. Moreover, climate shocks such as El Niño continue to depress yields and increase vulnerability among smallholder farmers. Conversely, social capital, manifested in farmer groups and cooperative networks, has played a significant role in sustaining household food availability and resilience.
The findings suggest that food security in South Sulawesi cannot be addressed solely through production increases. A multifaceted strategy is required, emphasizing rural infrastructure development, climate-smart agricultural innovation, institutional and irrigation reform, and community-based mechanisms that strengthen social capital. This integrative approach provides empirical evidence for policy design and contributes to the broader discourse on sustainable food self-sufficiency in Indonesia.
Abstract:This study examines the impact of four key marketing variables product quality, price, persuasive communication, and incentives on brand image and purchasing decisions among medical practitioners in Cilegon, Indonesia. Drawing…
rawing on a sample of 225 physicians, dentists, and pharmacists, data were collected via an online Likert‐scale questionnaire and analyzed using confirmatory factor analysis and structural equation modeling (SEM). Results indicate that product quality and incentives exert statistically significant positive effects on brand image (β = 0.284, p = 0.011; β = 0.291, p = 0.003, respectively), while price and persuasive communication do not achieve significance. Furthermore, incentives also demonstrate a significant positive influence on purchase decisions (β = 0.206, p = 0.047), whereas other independent variables, including brand image, fail to show a direct effect. Model fit indices (CMIN/DF = 1.122; GFI = 0.90; RMSEA = 0.016; p = 0.061) confirm an overall good fit. These findings underscore the critical role of maintaining high product standards and ethical incentive programs in strengthening brand perception and stimulating purchase behavior in a competitive pharmaceutical landscape. Theoretical contributions include the integration of marketing, consumer behavior, and brand management theories within a single SEM framework. Practically, pharmaceutical firms operating in emerging markets should prioritize consistent quality assurance and transparent incentive mechanisms to enhance both brand equity and sales performance.
Abstract:This study examines the legal certainty of financing for Indonesia's Desa Merah Putih Cooperative (KDMP) initiative, analyzing the institutional tension between cooperative independence and state intervention. Rooted in…
the constitutional mandate for cooperatives as a cornerstone of the Indonesian economy, the KDMP program aims to establish 80,000 village-level cooperatives through state-facilitated credit lines and technical assistance. However, this top-down model raises concerns about undermining cooperative autonomy enshrined in Law No. 25/1992 and the principle of subsidiarity. Employing a normative juridical research design, this study draws on secondary data from legal literature and primary legal materials to systematically examine relevant norms and doctrines. Findings reveal a tenuous alignment between state financing mechanisms and cooperative autonomy, primarily due to the proposed reliance on state-owned bank credit lines rather than direct state budget grants, leading to legal ambiguity regarding accountability and oversight. The potential for mass loan defaults and the contentious use of Village Funds as collateral further complicate legal certainty and risk hidden liabilities. Comparative insights from India's Amul cooperative and the Philippines' barangay cooperatives illustrate successful models where government acts as a facilitator without impinging on cooperative self-governance or member control. This study advocates for a recalibrated regulatory approach featuring transparent oversight, proportional supervision, and participatory decision-making to reconcile developmental imperatives with cooperative principles, ultimately enhancing legal certainty and ensuring that state-supported cooperatives remain genuinely member-driven enterprises.
Abstract:The large-scale exploitation of nature currently occurring in Indonesia reflects a crisis of spirituality among modern humans in their understanding and treatment of nature. The loss of sacred awareness of nature as God's…
s creation has led to an exploitative, rather than participatory, relationship between humans and nature. This study aims to examine the connection between the exploitation of nature and spiritual decadence, as well as how Islamic values can provide a relevant and transformative ecological ethical framework. The method used is a qualitative study with a literature review approach, involving critical analysis of Islamic texts and spiritual ecology theories from thinkers such as Seyyed Hossein Nasr and Roy A. Rappaport. The results of the study show that Islamic principles such as Tawhid, Khilafah, Amanah, and Shari'ah have strong potential to shape spiritual-based ecological awareness. Additionally, rituals in traditional and religious communities also function as ecological and moral mechanisms. In conclusion, the reconstruction of Islamic spiritual values in an environmental context is essential to address contemporary ecological crises, particularly in Indonesia.
Abstract:Sunnah cupping therapy (hijamah) is a form of prophetic medicine that combines spiritual and therapeutic dimensions but often lacks adherence to clinical safety standards. This study aims to analyze the urgency of integrating…
ating Sharia values—particularly maqashid shariah (protection of life) and la dharara wa la dhirar—with emergency medical protocols in sunnah cupping practice. The research uses a normative-qualitative literature review method. Data were collected from recent academic sources and analyzed through content analysis to develop an ethical and procedural framework. Findings reveal that sunnah cupping carries clinical risks such as infection, bleeding, and vasovagal shock when performed without medical protocols. The integration of Sharia and medical principles is operationalized through emergency training, Islamic-based SOPs, and education-regulation mechanisms rooted in maqashid. Core Islamic ethics—such as ikhlas (intention), amanah (trust), and tathir al-adawat (sterilization)—are essential moral pillars within the clinical service model. This study concludes that the integration of Sharia values with emergency medical preparedness is a critical need in the practice of sunnah cupping. The study recommends the development of standardized curricula, clinic certification, and first aid (CPR) training for therapists to ensure safety, professionalism, and religious legitimacy.
Abstract:Fasting is a religious practice that not only holds spiritual significance in Islamic teachings but also contributes substantially to the body's physiological repair. This study aims to examine the relationship between Islamic…
slamic fasting—particularly Ramadan and sunnah fasting—and cellular repair processes through biological mechanisms such as autophagy, cell regeneration, and mitochondrial function enhancement. Using an integrative literature review method, this study synthesized findings from scientific and Islamic sources retrieved from databases including PubMed, Scopus, ScienceDirect, and Google Scholar from 2015 to 2025. The findings reveal that fasting positively affects systemic inflammation reduction, improved insulin sensitivity, metabolic regulation, and the prevention of premature aging and degenerative diseases. Moreover, fasting strengthens psychological and spiritual dimensions, supporting mental health and enhancing emotional resilience. This synergy between biological and spiritual benefits highlights fasting as a holistic health strategy. The study affirms that Islamic values align with modern preventive health principles and offer a solid foundation for spiritually based health promotion. Further research is recommended to evaluate specific biomarkers related to fasting-induced cell regeneration.