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.
Abstract:Islamic economics operates as a normative framework prioritizing social justice, equitable wealth redistribution, and collective wellbeing. Despite its robust philosophical foundations, empirical consensus regarding how…
these tenets translate into measurable welfare outcomes across heterogeneous developing nations remains highly fragmented. This study addresses this critical gap by executing a systematic literature review guided by the PRISMA 2020 statement to synthesize empirical evidence on the operationalization of Zakat, Waqf, and Islamic Social Finance (ISF) as structural instruments for poverty reduction. Departing from traditional descriptive reviews, this paper introduces an original analytical taxonomy that maps the operational mechanics of ISF against micro-level and macro-level development outcomes. Based on a rigorous multi-stage screening of peer-reviewed empirical studies published between 2020 and 2025 across emerging economies, a final synthesized sample of $n = 10$ high-quality primary articles was evaluated. The qualitative narrative synthesis reveals that integrated ISF instruments exert a structurally positive impact on poverty alleviation, income optimization, and socio-economic empowerment, particularly when embedded within digital financial ecosystems and formal financial inclusion frameworks. However, the analysis uncovers substantial outcome heterogeneity, demonstrating that welfare efficacy is highly conditional upon institutional governance quality, targeting accuracy, and localized implementation designs. The structural novelty of this research lies in its empirical crystallization of the explicit boundary conditions under which normative faith-based capital successfully disrupts poverty traps, offering an evidence-based operational blueprint for policymakers and Sharia social institutions in the Global South.
Abstract:Halal certification has become an essential mechanism for ensuring that products meet Islamic requirements while also maintaining standards of safety, quality, and consumer protection. Despite its growing importance, awareness…
reness and understanding of halal certification remain relatively limited among community members, particularly women who play a central role in household purchasing decisions. This community engagement initiative was designed to enhance the knowledge and awareness of members of the Family Welfare Empowerment Organization (PKK) in Sidodadi Village, Kedaton District, Bandar Lampung City, regarding the significance of halal certification in consumer products. The program engaged 30 participants and applied a participatory educational approach consisting of counseling sessions, interactive discussions, lectures, and question-and-answer activities. Knowledge acquisition was evaluated through pre-test and post-test assessments. The findings demonstrated a marked improvement in participants’ understanding, with average scores increasing from 51.3% prior to the intervention to 94.0% afterward. The program not only strengthened participants’ awareness of halal-certified products but also encouraged more informed and responsible consumption practices. These results highlight the effectiveness of community-based halal literacy initiatives in fostering greater public understanding and supporting the development of a halal-conscious society.
Abstract:This research aims to determine the effectiveness of Village Fund management in improving the business performance of the Village-Owned Enterprise (BUMDes) in Limehu Village, Tabongo District, Gorontalo Regency. The study…
y was motivated by the stagnant condition of BUMDes Sinar Utara despite the village receiving an annual Village Fund allocation. This research used a qualitative descriptive method with a case study design. Data were collected through in-depth interviews with six informants, document review, and direct observation, then analyzed using the Miles and Huberman interactive model and validated through triangulation. The results show that among the five dimensions of Village Fund management analyzed based on Minister of Finance Regulation (PMK) Number 145 of 2023, the dimensions of administration and fund utilization have run relatively effectively, while the accountability dimension has only been fulfilled procedurally, the reporting dimension has not been consolidated, and the monitoring and evaluation dimension remains reactive. Overall, Village Fund management in Limehu Village has not been optimal in improving the business performance of BUMDes Sinar Utara.
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:The rapid development of digital payments has made financial transactions easier, but it has also increased the risk of fraud and threats to transaction security. This article aims to analyze the influence of internal audit…
dit on fraud prevention and transaction security in digital payment systems through a Systematic Literature Review (SLR) approach. The study was conducted by reviewing various literature discussing the role of internal audit, fraud prevention, and digital transaction security. The results indicate that internal audit plays a crucial role in identifying risks, evaluating the effectiveness of internal controls, and supporting fraud detection and prevention through the use of digital technologies such as continuous auditing, data analytics, and real-time transaction monitoring. Furthermore, integrating internal audit with robust control systems and adequate security technology can improve transparency, accountability, and transaction security in digital payments. Thus, internal audit is a crucial factor in supporting fraud prevention and maintaining the reliability of digital payment systems.
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: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: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.
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.