International Journal of Cultural and Social Science
International Journal of Cultural and Social Science (IJCSS) is an international journal focusing on the study and development of social science fields, including culture, sociology, communication, information literacy, politics, law, management, economics, education, anthropology, media studies, public administration, social work, international relations, psychology, human rights, development studies, environmental studies, social policy, labor studies, urban studies, gender studies, educational leadership, political science, and cultural studies. The journal aims to provide a platform for interdisciplinary research in these areas, promoting the exchange of ideas and fostering academic collaboration across the globe. International Journal of Cultural and Social Science has been accredited as Third Grade SINTA 3 by the Ministry of Higher Education, Science, and Technology, Republic of Indonesia, under decree SK No.10/C/C3/DT.05.00/2025 effective from January 2023 to 2027. <table style="width: 100%; border-collapse: separate; border-spacing: 0; font-family: 'Segoe UI', 'Inter', Arial, sans-serif; font-size: 15px; line-height: 1.22; color: #0f172a; font-weight: 400; border: 2px dashed rgba(82,13,112,0.70); border-radius: 14px; overflow: hidden; background: radial-gradient(circle at 1px 1px, rgba(82,13,112,0.16) 1px, rgba(255,255,255,0) 1.2px) 0 0 / 12px 12px, rgba(82,13,112,0.05); -webkit-font-smoothing: antialiased; -moz-osx-font-smoothing: grayscale;"> <!-- dikurangi: padding vertikal dari 10px -> 6px --> Journal Title | International Journal of Cultural and Social Science Language | English ISSN | 2798-5156 (Online) DOI | https://doi.org/10.53806 Editor-in-Chief | Abdi Mubarak Syam, M.Hum Publisher | Pena Cendekia Insani Contact | WhatsApp: 0821-8349-0531 Accreditation | SINTA 3 Frequency | 4 times a year
VIDROHA, VEDANA, NAKAR: THE TRINITY OF RESISTANCE IN BABURAO BAGUL’S WHEN I HID MY CASTE STORIES
This study critically examines the articulation of subaltern consciousness in Baburao Bagul’s short story collection When I Hid My Caste Stories, a foundational text in Dalit literature. Through a close analysis of ten selected stories, the research investigates how Bagul formulates a distinctive Dalit literary aesthetic grounded in the intersecting themes of vidroha (revolt), vedana (pain), and nakar (dissent). These thematic vectors constitute the foundational grammar of Dalit expression, encapsulating both personal and collective experiences of caste-based marginalization existence in modern India. Moving beyond a mere documentation of systemic oppression, Bagul’s narratives delve into the psychological, social, and existential dimensions of Dalit life. They reveal the complex interplay of caste discrimination, economic marginalization, gender subjugation, and cultural erasure, while simultaneously foregrounding Dalit resistance, agency, and evolving identity. Bagul’s literary strategies transform individual trauma into a universal humanistic discourse centred on dignity and survival. The analysis is informed by a theoretical framework that combines subaltern studies, intersectionality, and Dalit literary criticism. This study argues that Bagul’s work not only occupies a foundational place in Indian literature, but also offers a powerful model for the aesthetics of subaltern representation and protest within modern Indian literary discourse.
Copyright (c) 2026 Praveen Toppo, Dr. Sahabuddin Ahamed https://creativecommons.org/licenses/by-sa/4.0
IMPLEMENTATION OF REGENT REGULATION NUMBER 29 OF 2024 ON THE PROCEDURES FOR THE COLLECTION OF NON-METAL AND ROCK MINERAL TAX FOR FISCAL YEAR 2024 IN BATU BARA REGENCY
The implementation of Regent Regulation of Batu Bara Regency Number 29 of 2024 constitutes an important instrument in organizing the procedures for the collection of the Non-Metal and Rock Mineral Tax (MBLB) as one of the sources of Regional Original Revenue. This study aims to analyze the implementation of the regulation and to identify the factors influencing its effectiveness in the 2024 Fiscal Year. This research employs a descriptive qualitative approach, with data collected through interviews, observations, and documentation at the Regional Revenue Agency of Batu Bara Regency. Data analysis was conducted using the interactive model of Miles and Huberman. The analytical framework applies George C. Edwards III’s policy implementation theory, which consists of the variables of communication, resources, implementers’ disposition, and bureaucratic structure. The results indicate that the implementation of Regent Regulation Number 29 of 2024 has been carried out, but it has not yet been fully optimal. The aspects of communication and bureaucratic structure have functioned relatively well; however, limitations in personnel resources, weak supervision, low taxpayer compliance, and the prevalence of illegal mining remain major obstacles. The disposition of implementers generally shows good commitment, but it has not been fully supported by adequate systems and facilities. Therefore, strengthening coordination, improving the capacity of personnel, and enhancing supervision and data collection systems are key measures to optimize MBLB tax revenue in Batu Bara Regency.
Copyright (c) 2026 Muhammad Fadli, Yanhar Jamaluddin, Rudi Salam Sinaga https://creativecommons.org/licenses/by-sa/4.0
DISTRIBUTION OF JOINT PROPERTY DUE TO ANNULMENT OF MARRIAGE DUE TO ONE OF THE SPOUSES CHANGING RELIGION
Religious conversion carried out by one of the couples in marriage has various legal consequences, especially in marriages that take place under Islamic law. One of the legal consequences that can arise is the annulment of marriage (fasakh) by the Religious Court because the legal requirements for marriage according to religious law are not met. The annulment of the marriage not only has an impact on the legal status of the husband and wife, but also has implications for the division of joint property obtained during the marriage bond. This study aims to analyze the legal consequences of marriage annulment because one of the couples changes religion and the mechanism of sharing joint property after the annulment of the marriage. The research method used is normative legal research with a regulatory approach and a conceptual approach. Law Number 1 of 1974 concerning Marriage and Compilation of Islamic Law. Thus, even if the marriage is declared null and void, the civil rights of the parties still receive legal protection.
Copyright (c) 2026 Devira Felisa Putri, Tengku Erwinsyahbana https://creativecommons.org/licenses/by-sa/4.0
INTEGRATION OF ISLAMIC VALUES IN THE TRADITION OF TRAMPLING EGGS AT JAVANESE WEDDING CEREMONIES IN BATANG KUIS PEKAN VILLAGE, BATANG KUIS DISTRICT, DELI SERDANG REGENCY
Traditions are one form of local wisdom passed down thru generations and still preserved by society, including in the context of Javanese traditional weddings. One tradition that is still maintained is the egg-stepping ceremony, where the groom steps on chicken eggs that are then cleaned by the bride. This process has deep philosophical significance, namely the husband's readiness to take on household responsibilities and the wife's sincerity in supporting and serving her partner. However, the tide of modernization has led some young generations to view it merely as a ceremonial ritual without understanding the values and philosophy it contains. This research aims to describe the implementation of the egg-stepping tradition among Javanese people in Batang Kuis Pekan Village, analyze the symbolic meaning contained within it, and explain the integration of Islamic values into the tradition. The research uses a qualitative approach with a descriptive method. Data was collected thru observation, interviews with traditional leaders, religious figures, the wedding couple, and community members, as well as documentation of the wedding procession. Data analysis was conducted thru reduction, presentation, and drawing conclusions. The research results show that the egg-stepping tradition is still carried out as part of the cultural identity of Javanese society, with symbolic meanings that align with Islamic teachings, such as responsibility, compassion, justice, and respect within the household. This tradition does not contradict Islamic law; in fact, it can be used as a means of cultural proselytization to strengthen Islamic values in community life. Thus, this research affirms the importance of maintaining a balance between preserving local cultural heritage and implementing Islamic values so that traditions remain relevant in the modern era.
Copyright (c) 2026 Chandra Anggi Pradana, Mohd. Iqbal Abdul Muin https://creativecommons.org/licenses/by-sa/4.0
A CASE STUDY IN LOSARI DISTRICT, BREBES REGENCY: A LEGAL EXAMINATION OF THE AMENDMENT TO VILLAGE LAW NO. 3 OF 2024 ARTICLE 39 ON THE PERFORMANCE OF VILLAGE HEADS AND VILLAGE SECRETARIES
The amendment to Law Number 6 of 2014 thru Law Number 3 of 2024, particularly Article 39, brings significant changes to the governance of village administration in Indonesia. This revision extends the term of office for the Village Head from six to eight years and strengthens the administrative role of the Village Secretary. This research examines the legal and empirical implications of these changes for village governance in Losari District, Brebes Regency, which is a border area and considered underdeveloped. Using a legal-empirical approach, data was obtained thru interviews, observation, and document analysis. The research results indicate that the cooperation between the Village Head and the Village Secretary generally supports administrative order and the improvement of public services. However, there are practical challenges such as limited human resources, a decrease in village funds each year, an administrative burden centered on the Village Secretary, the tendency of the Village Consultative Body (BPD) to be passive, and inconsistent public services. The community also demands greater transparency thru information boards and more structured village office management. Despite these challenges, the Village Device Working Team (TIRAKAT) emerged as a local innovation that strengthens adaptive governance. The Village Secretary remains a key figure in maintaining reporting and accountability, with the support of the District Head's oversight function. This research recommends a biennial participatory evaluation, strengthening the capacity of village officials, optimizing the role of TIRAKAT, and digitalization.
Copyright (c) 2026 Karno Roso, Muhamad Zainudin, King Faisal Sulaiman, Gendrik Kusumaningsih, Muhammad Habib Rizqi Kautsar https://creativecommons.org/licenses/by-sa/4.0
INTERNALIZATION OF MAPALUS LOCAL WISDOM IN PUBLIC HIGHER EDUCATION BUREAUCRACY: A STUDY ON UNIMA EDUCATIONAL PERSONNEL
In the discipline of Public Administration, which increasingly acknowledges the crucial role of local wisdom in building responsive governance, this research aims to investigate the process of internalizing the local wisdom value of Mapalus among academic staff at Manado State University, a public higher education institution, with implication for public organizational governance. Using qualitative approach, this study analyzes value communication, cultural understanding, and reinforcemenet mechanisms within the bureaucratic context, through in-depth interviews, observation, and document studies. The findings indicate that Mapalus internalization is strongly supported by cultural foundations and leadership legitimacy, but value communication is informal, and reinforcement mechanisms are dominated by civil servant discipline and external incentives rather than specific Mapalus values. Consequently, Mapalus exist as a personal social ethos but has not been fully institutionally embedded in UNIMA’s work system. This study implies the importance of developing an adaptive value internalization framework for human resources policies and public bureaucratic cultural reforms strategies.
Copyright (c) 2026 Fabiola Tirsa Kansil, Asep Sumaryana, Sawitri Budi Utami https://creativecommons.org/licenses/by-sa/4.0
SEMIOTIC STUDY OF TIDUNG TRIBE CLOTHING IN THE IRAW TENGKAYU TRADITION IN TARAKAN CITY
This research is based on the phenomenon of the lack of understanding of the people of Tarakan City towards the Tidung tribal clothing in the Iraw Tengkayu tradition. The purpose of the research is to explore the images, symbols, meanings, and philosophical values of the Tidung tribal clothing consisting of everyday clothing, traditional clothing, and formal clothing in the implementation of the Iraw Tengkayu tradition. This research is qualitative research with a Grounded Theory approach and semiotic analysis. Data were collected through interviews, observations, and documentation of five informants selected by the snowball sampling method. The validity of the data was tested through credibility, transferability, dependability, and confirmability, with the application of source and technique triangulation. Data analysis uses the Miles and Huberman model which includes three stages: data reduction, data presentation, and conclusion drawing. The results of the study can reveal the meaning of the Tidung tribal traditional clothing worn more referring to the colors, motifs, and shapes related to the life of the Tidung tribe, and the philosophical values contained in them in the form of social, religious, ethical, and aesthetic values. The recommendations from the results of this study should be a source of information for the public to better know, understand, and play an active role in preserving local culture, and can be used to support the development of MSMEs that produce traditional Tidung clothing in accordance with its symbols, meanings, and philosophical values, which in the end can contribute to the economic development of Tarakan City.
Copyright (c) 2026 Santi Asmara Dhani, Kokom Komariah, Zulfi Hendri https://creativecommons.org/licenses/by-sa/4.0
CONTENT ANALYSIS OF META ADS IN THE UMROH HOLIDAY CAMPAIGN OF ADHIYA TRAVEL
This study examines the construction of digital campaign messages through Meta Ads content in the Umroh Holiday campaign by Adhiya Travel amid increasing competition in the digital marketing of umrah services. The study aims to analyze how content formats, message themes, visual aesthetics, and digital performance. Using a qualitative approach, this research applies content analysis to selected Meta Ads contents (UH-1 to UH-15), complemented by digital performance data (reach, impressions, engagement, and click-through rate) and interviews with expert informants and coders for triangulation. The findings reveal that content emphasizing pilgrims’ experiences and guest star testimonials constitutes the core narrative of the campaign and achieves the highest performance in terms of engagement and visibility. Carousel and reels formats are particularly effective as they support sequential visual storytelling and emotional narratives. Visually, the campaign is characterized by bright color tones, modern typography, and the prominent presence of pilgrims and influencers, reinforcing a warm, family-oriented spiritual travel image. The study concludes that the effectiveness of Meta Ads campaigns is determined not merely by advertising exposure but by the ability of content to foster emotional connection and audience trust. These findings offer practical implications for digital umrah marketing strategies and contribute theoretically to digital marketing communication studies grounded in experiential content.
Copyright (c) 2026 Anindya Fatona, Dini Salmiyah Fitrah Ali https://creativecommons.org/licenses/by-sa/4.0
IMPACT OF GCG AND FINANCIAL DISCLOSURE ON FIRM VALUE WITH ROA AS MODERATOR: A STUDY OF STATE-OWNED BANKS (2019-2023)
This research examines the impact of Good Corporate Governance (GCG) and financial information disclosure on the company value of State-Owned Enterprises (BUMN) banks listed on the Indonesia Stock Exchange (IDX), with Return on Assets (ROA) as a moderating variable. Using a quantitative approach, the study applies multiple linear regression and moderation analysis on secondary data from annual reports and financial statements of 20 publicly listed state-owned banks from 2019–2023. Descriptive statistics, classical assumption tests, model accuracy tests, and hypothesis testing were employed. The results show that GCG positively and significantly influences company value, while financial information disclosure and ROA have no significant effect. Moreover, ROA does not moderate the relationship between GCG, financial disclosure, and company value. This suggests that for state-owned banks, corporate value is more influenced by governance quality and institutional trust than by short-term profitability or transparency levels. Strengthening GCG practices is vital for enhancing corporate value. Further research is recommended to explore additional variables.
Copyright (c) 2026 Aprilia Yana Hartika, Andy Dwi Bawono https://creativecommons.org/licenses/by-sa/4.0
JURIDICAL ANALYSIS OF DIPLOMA RETENTION AGREEMENT AS A CONDITION OF WORKING IN THE COMPANY
The practice of companies withholding diplomas as a condition of employment is an employment law issue that reflects the unequal position between employers and workers and the weak protection of workers' rights. Although this practice is not explicitly regulated in employment law, it has the potential to go against the principles of freedom of contract, fair employment relations, and human rights. This study aims to analyze the form of legal protection for workers, and the government's responsibility in preventing and combating this practice. Through normative legal research, it was concluded that the detention of diplomas could violate the constitutional rights of workers, potentially making the agreement invalid. Legal protection can be provided in a preventive and repressive manner, based on national law and international human rights instruments. The government's responsibility is strengthened through supervision, mediation, and the issuance of the Circular Letter of the Minister of Manpower No. M/5/HK.04.00/V/2025. Nevertheless, stronger laws and regulations are needed to ensure legal certainty and the effectiveness of legal protection for employees
Copyright (c) 2026 Sulistiani, Mirsa Astuti, Masitah Pohan https://creativecommons.org/licenses/by-sa/4.0
DEVELOPMENT OF FLIPBOOK-BASED SCIENCE HANDOUTS WITH AN SDGS AND LOCAL WISDOM APPROACH TO ENHANCE HIGHER ORDER THINKING SKILLS OF PGSD STUDENTS
A handout is a written instructional material organized in a concise and systematic manner to assist students in understanding learning content. The use of flipbook-based science handouts can enhance Higher Order Thinking Skills (HOTS) because the visual presentation of the material and flexible navigation enables students to explore science concepts in depth, connect SDGs-based theories with local wisdom phenomena, and increase active engagement as well as independent learning. This study employed a Research and Development (R&D) method using the ADDIE development model, which consists of the stages of analysis, design, development, implementation, and evaluation. The research technique used purposive sampling with a sample of 30 PGSD students at Universitas Serambi Mekkah. Data collection instruments included expert validation sheets, response questionnaires, and HOTS tests in the form of pretests and posttests. The results showed that the average pretest score was 71 and increased to 96 in the posttest. The improvement in students’ HOTS was indicated by an average N-Gain score of 0.86 and an N-Gain percentage of 86.05%, which falls into the high category. The practicality test results showed that both student and lecturer responses were categorized as very practical. Therefore, the flipbook-based science handout with an SDGs and local wisdom approach is valid, practical, and effective in improving the HOTS of PGSD students.
Copyright (c) 2026 Syaifani, Siti Mayang Sari, Muhammad Iqbal, Jalaluddin https://creativecommons.org/licenses/by-sa/4.0
ENHANCING RELIGIOUS TOURISM THROUGH HALAL CERTIFICATION AND CREATIVE PACKAGING: AN ASSET-BASED COMMUNITY DEVELOPMENT PERSPECTIVE
This study empirically examines the effectiveness of an integrated empowerment program that combines halal certification assistance and creative packaging design to enhance the competitiveness of MSMEs in the religious tourism area of the Great Mosque of Demak, Central Java. Using an Asset-Based Community Development (ABCD) approach, the program involved participatory asset mapping, facilitation of halal certification in collaboration with BPJPH and a local Islamic higher education institution, Islamic-themed packaging design training, and sharia-compliant digital marketing assistance. A descriptive–evaluative design was employed with quantitative and qualitative data collected before and after the intervention. The results show that all 15 MSMEs obtained halal certification, adopted redesigned packaging that reflects local Islamic identity, and achieved an average sales increase of about 52% within three months. Qualitative evidence indicates improved halal literacy, stronger product identity, and greater market confidence. The study concludes that integrating halal certification and packaging innovation through an asset-based approach can effectively strengthen MSME competitiveness in religious tourism destinations.
Copyright (c) 2026 Ahyadi, Dita Kurniawati, Khoirun Niam, Zaenal Arifin, Andi Ahmad https://creativecommons.org/licenses/by-sa/4.0
IMPLEMENTATION OF ISLAMIC EDUCATION MANAGEMENT PHILOSOPHY ON THE IMPACT OF FORCED MARRIAGE BY PARENTS ON FAMILY HARMONY
This study discusses the implementation of Islamic Education Management Philosophy in addressing forced marriages by parents and their impact on household harmony. This study uses a qualitative approach with data collection using observation, interviews, and documentation to gain an in-depth understanding of religious views, Islamic educational values, and the real experiences of respondents regarding forced marriages. The results show that forced marriage contradicts the principles of Islamic Education Management Philosophy, which emphasizes humanization, justice, deliberation, and respect for individual dignity. The practice of forced marriage has the potential to cause various negative impacts, including domestic disharmony, psychological disorders, poor communication, prolonged conflict, and violations of individual rights. The implementation of Islamic educational values, such as deliberation, compassion, trust, responsibility, and the active role of parents and premarital educational institutions, has proven effective in building individual awareness of the importance of willingness and mental and emotional readiness in choosing a life partner. This study concludes that family education and Islamic education play a strategic role in preventing forced marriage and realizing a harmonious family based on sakinah, mawaddah, and rahmah in accordance with Islamic teachings.
Copyright (c) 2026 Tanti Nurmala Sari, Sardimi, Ahmadi, Imam Qalyubi, Musyarapah https://creativecommons.org/licenses/by-sa/4.0
DEVELOPMENT OF SNAKE-AND-LADDER AND LITERARY MONOPOLY LEARNING MEDIA BASED ON THE KUTAI MALAY LANGUAGE TO ENHANCE LINGUISTIC LITERACY OF STUDENTS WITH DISABILITIES
The preservation of regional languages faces serious challenges in the era of modernization, particularly for students with disabilities, who are still rarely the focus of regional language revitalization programs. This study aims to develop educational game-based learning media in the form of Snake and Ladder and Literary Monopoly games and to examine their effectiveness in improving the linguistic literacy of students with disabilities. The study employs a Research and Development (R&D) approach, encompassing stages of media design, limited implementation, and evaluation of learning outcomes. The research subjects were 11 junior high school–level students from a Special School (Sekolah Luar Biasa/SLB) in Samarinda City. Data were collected through observation, pre-tests and post-tests, and activity documentation. The results indicate an improvement in students’ understanding of Kutai Malay vocabulary and culture following the use of the learning media. The Snake and Ladder and Literary Monopoly media were found to be adaptive, engaging, and effective as linguistic learning tools for students with disabilities. This study recommends further development of game-based learning media as an inclusive strategy for regional language revitalization.
Copyright (c) 2026 Vidia Fatmawati, Wahyu Widyatmoko (Author) https://creativecommons.org/licenses/by-sa/4.0
FEMINIST ACCOUNTING AND THE NARRATIVE OF STATE FISCAL ACCOUNTABILITY
This research aims to analyze how fiscal accountability is constructed in budget narratives from a feminist accounting perspective. The research uses qualitative content analysis with a critical paradigm applied to the narrative text of the 2023-2025 State Budget Financial Notes. The analysis is conducted using the directed content analysis framework derived from feminist accounting and critical accounting theories. The research findings indicate that fiscal accountability is predominantly framed by a masculine fiscal rationality that emphasizes efficiency, stability, and economic growth. Technocratic language and procedural compliance serve as legitimizing mechanisms that reinforce the centralization of state control. In this framing, women's care work and contributions experience structural invisibility, while the care dimension is reduced to output-based sectoral programs. This research expands the theoretical understanding that fiscal accountability is not value-neutral, but rather shaped by power relations and specific measurement logics. In terms of policy, these findings indicate the need for a shift toward fiscal accountability that is more relational and sensitive to care and social justice. The novelty of this research lies in its critical reading of the state budget narrative as an accounting practice that both reproduces and limits the meaning of fiscal accountability.
Copyright (c) 2026 Fityan Halid, Niswatin, Tri Handayani Amaliah https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF PERSUASIVE COMMUNICATION AND INFLUENCER SOURCE CREDIBILITY ON THE PURCHASE DECISION OF TIMEPHORIA LIPCREAM PRODUCTS ON INSTAGRAM SOCIAL MEDIA @TASYAFARASYA WITH BRAND AWARENESS MEDIATION
The purpose of this study is to analyze the influence of persuasive communication and credibility of influencer sources on purchasing decisions for Timephoria lip cream products on Instagram social media @tasyafarasya with brand awareness as a mediating variable. Instagram is used as a digital marketing medium that is able to disseminate messages in a personal and persuasive manner, thereby influencing consumer perceptions and behavior in the purchasing decision-making process. This study uses a quantitative approach with a survey method. The research sample consisted of 400 respondents who are active Instagram users, follow the @tasyafarasya account, and have purchased Timephoria lip cream products. Data collection was carried out through an online questionnaire, while data analysis used measurement model testing (outer model), structural model (inner model), and path analysis. The results showed that persuasive communication had a significant effect on purchasing decisions (t = 23.427; p < 0.05) and the credibility of influencer sources also had a significant effect on purchasing decisions (t = 28.076; p < 0.05). In addition, the credibility of the influencer source significantly influences purchasing decisions through brand awareness (t = 8.775; p < 0.05), and persuasive communication significantly influences purchasing decisions through brand awareness (t = 14.241; p < 0.05 and t = 5.026; p < 0.05). Simultaneously, persuasive communication and the credibility of the influencer source significantly influence purchasing decisions through brand awareness (t = 5.130; p < 0.05 and t = 4.892; p < 0.05). The overall results of the path analysis show a significant and positive influence (p = 0.000). These findings confirm that persuasive communication and influencer credibility through brand awareness have a positive influence on the purchasing decisions of Instagram followers @tasyafarasya.
Copyright (c) 2026 Azahra Winarla, Yuliani Rachma Putri https://creativecommons.org/licenses/by-sa/4.0
FROM REGULATION TO COMMODIFICATION: A CRITICISM OF THE LEGAL POLITICS OF HALAL CERTIFICATION IN INDONESIA
This research examines the political and legal transformation of halal certification in Indonesia using the Critical Legal Studies (CLS) approach. In the last decade, halal certification has no longer served solely as an instrument of moral protection and legal certainty for Muslim consumers, but has transformed into a political and economic instrument operating within the logic of the global market. Thru normative-empirical analysis, this study reveals that halal bureaucratization thru the involvement of the Halal Product Assurance Agency (BPJPH) and the Indonesian Ulema Council (MUI) creates tension between legal and moral authorities. This phenomenon shows how religious law is institutionalized by the state and reduced to an administrative mechanism laden with economic interests and political legitimacy. Furthermore, the research found that halal regulations also contribute to the commodification of religious values, where piety and halalness become market symbols and tools for nation branding. This process has implications for the emergence of unequal access for micro and small business actors (MSMEs), who find it difficult to bear the costs and complex certification procedures. Within the framework of CLS, this condition indicates that legal norms operate within a power structure that maintains social and economic hierarchies. This research underscores the need for a more emancipatory reform of halal regulations, emphasizing substantive justice, equitable access, and integration between the values of maq??id al-syar? ‘ah and modern social justice so that halal certification does not lose its spiritual meaning as a means of public welfare.
Copyright (c) 2026 Buhari Imran, Zuhrinal M. Nawawi https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF EXPENDITURE BUDGET PERFORMANCE AT THE WONOSOBO REGENCY GENERAL ELECTION COMMISSION (KPU) FROM 2020 TO 2024
This study aims to analyze the performance of the Wonosobo Regency General Election Commission's budget in 2012-2016. The analysis used includes: analysis of expenditure variance, analysis of expenditure growth, analysis of expenditure harmony and expenditure efficiency ratio. This analysis is appropriate to use because it can measure the use of the expenditure budget economically, effectively and efficiently. The method used is a qualitative method processed using descriptive analysis. The data used is a budget realization report obtained directly from the Wonosobo Regency General Election Commission. Based on the results of the study, it can be seen that: (1) the results of the expenditure variance analysis and analysis of expenditure growth at the General Election Commission have been running well; (2) the analysis of expenditure harmony shows that the KPU is still lacking in harmonizing expenditures, especially capital expenditures; (3) the Wonosobo Regency General Election Commission has carried out efficiency by using the budget not exceeding its realization. Overall, the performance of the Wonosobo Regency KPU's expenditure budget in 2020-2024 is good.
Copyright (c) 2026 Lailatul Azizah, Romandhon Romandhon, Susanti Susanti https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF STRATEGIES FOR RESOLVING PROBLEMATIC FINANCING IN REDUCING THE NON-PERFORMING FINANCING (NPF) RATIO: A CASE STUDY OF PT BANK SUMUT SHARIA SUB-BRANCH OFFICE RANTAUPRAPAT
This study aims to analyze strategies for resolving problematic financing in an effort to reduce the Non-Performing Financing (NPF) ratio at PT Bank Sumut Sharia Sub-Branch Office (KCPS) Rantauprapat. The research employs a qualitative approach using a case study method, with data collected through interviews, observations, and documentation. Data analysis was conducted through data reduction, data display, and conclusion drawing. The findings indicate that the implementation of problematic financing resolution strategies through three main approaches preventive strategies, curative strategies, and execution strategies has proven to be effective. This effectiveness is evidenced by a decline in the NPF ratio from 3.7% in 2021 to 3.0% in 2024. The study concludes that integrated and consistently implemented strategies for resolving problematic financing are capable of reducing NPF levels, maintaining financial stability, and enhancing public trust in Islamic banking.
Copyright (c) 2026 Jainuar Amarullah Lubis, Laylan Syafina https://creativecommons.org/licenses/by-sa/4.0
ISLAMIC MORAL ECONOMY IN TRANSITION: THE SHIFT FROM RELIGIOUS ETHICS TO MARKET MORALITY IN INDONESIA’S HALAL INDUSTRY
The halal lifestyle phenomenon in Indonesia reflects social, cultural, economic, and spiritual shifts within urban Muslim communities. This study analyzes how pious values are commodified and consumed within capitalist modernity. Using an interpretive qualitative approach with cultural ethnography, the study includes interviews, participant observation, and digital discourse analysis of halal industry actors, middle-class Muslim consumers, and the hijrah community in Medan, Deli Serdang, and Binjai. Reflexive thematic analysis and Critical Discourse Analysis (CDA) uncover the dynamics of meaning, symbols, and ideology in halal consumption. The findings reveal three key points: (1) the commodification of piety as an economic asset; (2) performative Muslim identity through digital media; and (3) the shift from Islamic moral economy to moral capitalism. This study offers an interdisciplinary perspective on halal lifestyle as both a consumption practice and an ideological discourse that negotiates spirituality, identity, and capitalism, contributing to the development of Islamic consumer culture and ethical business practices.
Copyright (c) 2026 Subambang Harsono, Zuhrinal M. Nawawi https://creativecommons.org/licenses/by-sa/4.0
MEASURING THE AVAILABILITY AND VALIDATION OF ISLAMIC MARKETING: A THEORETICAL AND EMPIRICAL STUDY
This research aims to analyze the availability and validation of the Islamic marketing model thru theoretical and empirical approaches based on the principles of maqasid al-shariah. In the last two decades, Islamic economic growth has shown a significant trend across various sectors, but the practice and research of Islamic marketing still face constraints in the validity and availability of valid measurement instruments. This study uses a systematic literature review method on Scopus and DOAJ indexed articles from 2014–2025, focusing on Islamic marketing indicators and compliance. The study results indicate that Islamic marketing does not yet have a comprehensive conceptual framework capable of fully integrating functional and spiritual dimensions. The application of maqasid al-shariah is an important foundation that emphasizes that marketing activities must be directed toward the common good, justice, and sustainability. By integrating Sharia principles into the nine elements of the product marketing mix (9Ps) – product, price, place, promotion, people, process, physical evidence, promise, and patience – a conceptual model was obtained that places ethics, spirituality, and Sharia compliance at the core of the marketing strategy. This research is expected to serve as a theoretical foundation for the development of empirical validation instruments and practical guidelines for companies to implement authentic and welfare-oriented Islamic marketing.
Copyright (c) 2026 Yusrizal Yusrizal, Mira Chairani, Nurma Sari https://creativecommons.org/licenses/by-sa/4.0
THE POLITICAL ECONOMY OF INDONESIA'S CYBER RESILIENCE: STRATEGIC GAPS IN THE PRIVATE SECTOR AND CRITICAL INFRASTRUCTURE IN FACING ADVANCED PERSISTENT THREATS (APTS)
This research focuses on analyzing cybersecurity threats to Indonesia in the context of digital political-economic transformation, particularly following the implementation of nickel downstreaming policies and the strengthening of Indonesia's position in the global supply chain for critical minerals. This study aims to examine the structural linkages between national industrial policy, the escalation of Advanced Persistent Threats (APT) activity, the failure of public-private partnerships, stagnant cybersecurity regulations, and the limitations of Indonesia's cyber diplomacy in responding to transnational threats. This research uses a qualitative approach with a case study method, relying on analysis of policy documents, cyber threat intelligence reports from 2023-2025, academic publications, and critical reviews of strategic events such as the ransomware attack on the Temporary National Data Center. The results indicate that the cyber threats facing Indonesia are systemic and rooted in global political-economic dynamics, where downstreaming policies and dependence on foreign technology create strategic incentives for foreign actors to conduct cyber espionage against strategic industrial sectors. This study also finds weak public-private collaboration due to a trust deficit, regulatory uncertainty, and the absence of incentives for incident reporting, which leads to the state's partial blindness in understanding the national threat landscape. Furthermore, the stagnation of the Cybersecurity and Resilience Bill and the limitations of regional cyber diplomacy highlight the gap between the rhetoric of digital sovereignty and the operational capacity of states. The implications of this research emphasize the urgency of strengthening integrated cybersecurity governance, regulatory reform that balances security and civil rights, and reorienting public-private partnerships as the foundation of cyber resilience.
Copyright (c) 2026 Muhammad Fawwaz Afif, R. Widya Setiabudi Sumadinata, Satriya Wibawa https://creativecommons.org/licenses/by-sa/4.0
LEGAL STATUS OF PARENTAL AUTHORITY OVER UNDERAGE CHILDREN IN APPLYING FOR BANK CREDIT IN PALANGKA RAYA CITY
This research examines the gap between normative legal provisions and banking practices regarding parental authority over minor children in loan applications. Legally, Article 47 of the Marriage Law and Article 345 of the Civil Code stipulate that living parents automatically have guardianship authority without requiring a court decision. However, in practice, banks still require the establishment of guardianship as an administrative requirement for applying for a loan secured by the child's parents' inheritance. The juridical empirical research method was applied in this study, thru interviews with judges from the Palangka Raya District Court and officials from Bank BRI, as well as a study of laws and regulations. The research results indicate a gap between the applicable law and banking practices. The judge ruled that appointing a guardian for the parents was actually unnecessary because that authority was already legally vested, while the bank applied the principle of prudence as stated in Article 29 paragraph (2) of Law Number 10 of 1998 concerning Banking, in order to avoid legal risks and disputes in the future. This research recommends the need for institutional cooperation between the courts and banking thru coordination forums or memoranda of understanding, in order to align legal perceptions regarding the limits of the natural guardianship authority of biological parents.
Copyright (c) 2026 Siti Nurhaliza, Ariani Yestati, Evi, Mutia Evi Kristhy https://creativecommons.org/licenses/by-sa/4.0
THE COMPATIBILITY OF KAHF USER COMMUNICATION IDENTITY WITH THE PERSONALITY OF MUSLIM COSMETICS BRANDS
This study aims to examine how Muslim men construct and communicate their identity through the use of Kahf products, as well as examine the compatibility between user communication identity and brand personality as halal cosmetics for men. The research problem departs from the limited studies that see the consumption of men's halal cosmetics as an identity communication practice, not just consumption behavior. This study uses a qualitative approach with a case study method. Data was collected through in-depth interviews with Muslim men aged 18–35 who had experience using Kahf products, and supported by social media observations and analysis of brand promotional documents. The data was analyzed thematically interpretively. The results of the study show that the use of Kahf products is interpreted as an identity communication practice that integrates religious values, masculinity, and modernity. Halal is understood as a source of moral legitimacy that provides a sense of security and tranquility, while allowing users to express concern for appearance without conflict with religious identity. The study also found a strong correlation between user communication identity and Kahf brand personality, which reinforces the emotional attachment and symbolic meaning of the brand for urban Muslim men.
Copyright (c) 2026 Muhammad Sri Mustiqa Swasana, Dini Salmiyah Fithrah Ali https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF PROPHETIC LEADERSHIP ON ENGAGEMENT MEDIATED BY ORGANIZATIONAL CLIMATE AMONG TEACHERS AT DELI SERDANG ISLAMIC BOARDING SCHOOLS
This study examines the effect of prophetic leadership on teachers’ engagement through the mediation of organizational climate in Islamic boarding schools (Pondok Pesantren) in Deli Serdang Regency. Using a quantitative explanatory design, data were collected from 397 teachers selected through purposive sampling. Questionnaires with a Likert scale were analyzed using Structural Equation Modeling (SEM) with SmartPLS 3.0. The results indicate that prophetic leadership has a positive and significant effect on organizational climate but does not directly influence teachers’ engagement. In contrast, organizational climate has a positive and significant effect on engagement and serves as a significant mediator in the relationship between prophetic leadership and engagement. These findings suggest that prophetic leadership enhances teachers’ engagement indirectly by fostering a positive organizational climate. Leaders who uphold prophetic values such as honesty, exemplary conduct, moral guidance, and a clear religious vision are better able to create a supportive work environment and strengthen teachers’ commitment to their professional roles.
Copyright (c) 2026 Andika Rahmadani Ginting, Risydah Fadilah, Yudistira Fauzy Indrawan https://creativecommons.org/licenses/by-sa/4.0
IMPLICATIONS OF TRANSGENDER ON MARITAL STATUS FROM THE PERSPECTIVE OF MEDAN CITY SCHOLARS
The phenomenon of gender reassignment (transgender) presents complex legal issues, particularly concerning marital status from an Islamic legal perspective. This research examines the Islamic view on gender reassignment, the validity of marriage post-reassignment, and the implications on marital status according to scholars in Medan City. Using a qualitative method with a normative-sociological approach, data was gathered through a literature review and interviews with scholars from the Indonesian Ulema Council (MUI), Muhammadiyah, and Al-Washliyah. The findings show that Islamic law views intentional sex reassignment, without medical reasons, as contrary to human nature and impermissible. While the marriage contract remains valid, gender reassignment disrupts the marital essence, rendering the marriage unsustainable. Medan scholars believe that gender reassignment does not invalidate the marriage but provides a strong basis for ending it through Islamic legal mechanisms, with fasakh being the most just solution. This research contributes to Islamic family law studies, emphasizing the Sharia-oriented approach in addressing transgender issues.
Copyright (c) 2026 Rachmat Husein Rambe, Syafruddin Syam, Heri Firmansyah https://creativecommons.org/licenses/by-sa/4.0
LEGAL PROTECTION FOR THE WINNER OF AN AUCTION FOR THE EXECUTION OF COLLATERAL RIGHTS DUE TO OPPOSITION FROM THE PREVIOUS DEBTOR (STUDY OF DECISION NUMBER 31/PDT.G/2016/PN PLK)
This article evaluates the effectiveness of legal protection for auction winners in executing Mortgage Rights and the practical enforceability of the Mortgage Rights Certificate. While the Mortgage Law provides creditors with privileged authority for parate execution under Articles 6 and 14, execution is often hindered when the debtor or possessor files an objection (derden verzet). The research uses a normative legal method, examining the Mortgage Law, Indonesian Civil Procedure Code, Ministry of Finance Regulation 122/2023, and relevant court decisions. The findings suggest that legal protection for auction winners is inadequate due to insufficient preventive measures, such as execution seizure before the auction. This allows objections to delay execution for years. Additionally, Article 195 of the Civil Procedure Code lacks clear time or scope limitations for resistance, enabling its misuse. The research recommends mandatory execution seizure before auction and stricter court standards for accepting execution delay requests, enhancing parate execution effectiveness and auction winner protection.
Copyright (c) 2026 Fauziah Zahrani, Fransisco, Evi, Novea Elysa Wardhani https://creativecommons.org/licenses/by-sa/4.0
IMPLEMENTATION OF EXCELLENT SERVICE TO THE COMMUNITY AT THE KOTANOPAN SUBDISTRICT OFFICE, MANDAILING NATAL REGENCY
Excellent service is one of the important pillars in improving the quality of public services that are oriented toward community satisfaction. The Subdistrict Office, as the frontline of government services at the subdistrict level, has a strategic role in meeting community needs in a fast, accurate, and transparent manner. However, in practice, the implementation of services at the subdistrict level still faces various constraints, both those originating from human resources, facilities and infrastructure, and the service system used. This study aims to analyze the implementation of excellent service to the community at the Kotanopan Subdistrict Office, Mandailing Natal Regency, as well as to identify the factors that influence it. The research method used is a qualitative approach with data collection techniques through interviews, observations, and documentation. The research informants consisted of the Subdistrict Head, subdistrict officials, and the community as service users. Data analysis was conducted using the interactive model of Miles and Huberman, which includes data reduction, data presentation, and drawing meaning. The results of the study indicate that the implementation of excellent service at the Kotanopan Subdistrict Office has been carried out, especially in terms of the attitude of the officers in serving the community. However, the quality of service has not yet been fully optimal, particularly in terms of service facilities, timeliness, and the responsiveness of officers in meeting community needs.
Copyright (c) 2026 Kholilullah, Syafrudin Ritonga, Beby Masitho Batubara https://creativecommons.org/licenses/by-sa/4.0
INTERNATIONAL COLLABORATION ITDC-DORNA: THE CONTRIBUTION OF MANDALIKA MOTOGP TO SDG 17
This research focuses on the analysis of the collaboration between the Indonesia Tourism Development Corporation (ITDC) and Dorna Sports in organizing the Mandalika MotoGP as a form of implementation of Transnational Public-Private Partnerships (TPPPs) within the framework of tourism diplomacy and its contribution to the achievement of Sustainable Development Goals (SDG 17) on global partnerships. This research uses a qualitative approach with a case study design, relying on secondary data in the form of official ITDC reports, cooperation documents, policy publications, and relevant academic literature, which are analyzed thematically and interpretatively. The results of the study indicate that the ITDC-Dorna Sports collaboration is built on the basis of a complementary but asymmetrical division of roles, where ITDC plays a dominant role in providing infrastructure, regional governance, and policy coordination, while Dorna Sports has advantages in mastering technical standards, global legitimacy, and international market networks. This collaboration contributes to SDG 17 through three main dimensions, namely capacity building, resource mobilization, and multi-stakeholder governance, but this contribution is limited and faces challenges of imbalanced power relations and limited participation of local communities. The implications of this research confirm that SDG 17 is better understood as an analytical framework for interpreting the dynamics of transnational public–private partnerships in tourism diplomacy, rather than simply a normative indicator of success. These findings provide a conceptual and practical foundation for formulating more inclusive, accountable, and sustainable global partnership policies for organizing international sporting mega-events.
Copyright (c) 2026 Nurul Penti, Windy Dermawan, Irman Gurmilang Lanti https://creativecommons.org/licenses/by-sa/4.0