OJS INSTITUT AGAMA ISLAM SULTAN MUHAMMAD SYAFIUDDIN SAMBAS
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Ambiguitas Hukum Kepailitan terhadap Perseroan Perorangan: Urgensi Pengaturan Khusus dalam Undang-Undang Kepailitan
Get PDFThe Sole Proprietorship Company (Perseroan Perorangan), introduced by the Job Creation Law, created a single-owner legal entity with limited liability. This novel structure, however, generates significant legal ambiguities within national bankruptcy law, particularly regarding the separation of corporate and personal assets. This study employs a normative juridical method to analyze these ambiguities and proposes a necessary regulatory reconstruction to ensure legal certainty. Findings reveal that the absence of specific bankruptcy norms for Sole Proprietorship Companies directly facilitates the harmful practice of serial bankruptcy. This maneuver involves repeated corporate liquidation by the sole owner to evade financial obligations, thus undermining the principle of good faith and eroding creditor trust. To address this, the research recommends a legal reconstruction built on three critical pillars: rigorous testing of the owner's good faith, mandatory strengthening of asset separation, and the strict application of the Piercing the Corporate Veil (PCV) doctrine. This reconstruction is vital to ensure the Sole Proprietorship Company genuinely serves to empower Micro and Small Enterprises (MSEs), rather than functioning as a loophole for corporate abuse
Implementasi Kurikulum Merdeka Sebagai Wujud Pembelajaran Abad 21 Dalam Meningkatkan Profil Pelajar Pancasila Sekolah Dasar
Get PDFThis study analyzes the implementation of the Merdeka Curriculum in elementary schools as a form of 21st-century learning to improve the Pancasila Student Profile. The research method used a literature study by collecting and analyzing data related to learning practices, 21st-century skills development, and character building in students. The results show that the Merdeka Curriculum provides flexibility in learning management, facilitates project-based activities, and adapts strategies to student needs. This approach supports the development of critical thinking, creativity, collaboration, as well as student responsibility and independence. The involvement of parents and the school environment also strengthens the internalization of character values. These findings confirm that the Merdeka Curriculum shapes students who are academically competent and have character in accordance with the Pancasila Student Profile.
Keyword: Merdeka Curriculum, 21st Century Learning, Pancasila Student Profile, Elementary School, Project-Based Learning.
 
Analisis Penerapan Marketing Mix dalam Pemasaran Tabungan Haji di BSI KCP AH Nasution
Get PDFThis study analyzes the implementation of the marketing mix strategy (product, price, place, and promotion) in marketing Hajj Savings at Bank Syariah Indonesia (BSI) KCP AH Nasution and identifies the company’s strategic position using SWOT analysis. A qualitative descriptive approach was employed, with data obtained through observations, interviews, and documentation. The findings indicate that although all four elements of the marketing mix have been applied, their implementation has not yet been fully effective in meeting account-opening targets. Key product advantages—such as integration with the SISKOHAT system, funds guaranteed by BPKH, and digital access through BSI Mobile—have not been optimally communicated to prospective customers. Major challenges include perceptions of high costs, limited digital literacy, and promotional activities that are not sufficiently targeted. The SWOT analysis places BSI KCP AH Nasution in Quadrant I, indicating an aggressive strategic position in which internal strengths can be leveraged to capture external opportunities. Recommended strategies include strengthening educational promotions, expanding service outreach, enhancing digital features, building partnerships with religious institutions and communities, and developing loyalty programs for consistent savers
NILAI-NILAI FILOSOFIS DALAM RITUS PERNIKAHAN ADAT JAWA SOLO PUTRI: KAJIAN FILSAFAT NILAI MAX SCHELER
Get PDFABSTRACT
Marriage is a highly sacred aspect of human life. In the context of the traditional rites of Javanese Solo for women, the wedding process is deeply connected to ancestral traditions. The series of processes carried out in Javanese Solo weddings includes: (1) Selametan, (2) Tanem Tarub, (3) Gethik Geni Adhang Pisanan, (4) Siraman, (5) Midadareni, (6) Kacar-kucur, and (7) Ijab. This research aims to explore the philosophical values reflected in the wedding processes of Javanese Solo women using the value philosophy analysis developed by Max Scheler. The method employed is library research with a qualitative approach, wherein library studies serve as a source of data and references concerning the topic being investigated. The research findings indicate that the wedding process in Javanese Solo traditions contains various values, namely: (1) The Value of Pleasure reflected in the Midadareni process, (2) The Value of Vitality represented by the Kacar-kucur process, (3) The Spiritual Value embodied in the Siraman process, and (4) The Value of Holiness expressed through the Selametan process.
Keywords: marriage, rites, javanes customs, values, philosophy
ABSTRAK
Pernikahan merupkan aspek yang sangat sakral dalam kehidupan manusia. Dalam konteks ritus adat jawa solo putri, prosesi pernikahan sangat terkait dengan tradisi nenek moyang. Adapun serangkaian prosesi yang dilaksanakan dalam pernikahan ada jawa solo putri meliputi (1) Selametan (2) Tanem Tarbu (3) Gethik Geni Adhang Pisanan (4) Siraman (5) Midadareni (6) Kacar-kucur (7) Ijab. Dalam penelitian ini bertujuan untuk mengeksplorasi nilai-nilai filosofis yang tercermin dalam prosesi perbikahan adat jawa solo putri menggunakan analisis filsafat nilai yang dikembangkan oleh Max Scheler. Metode yang digunakan adalah penelitian kepustakaan dengan pendekatan kualitatif, dimana studi kepustakaan berfungsi sebagai sumber data dan referensi mengenai topik yang diteliti. Hasil penelitian menunjukan bahwa prosesi pernikahan adat jawa solo putri mengandung berbagai nilai. Yaitu, (1) Nilai Kesenangan yang tercermin dalam prosesi Midadareni (2) Nilai Vitalitas yang diwakilkan oleh prosesi Kacar-kucur (3) Nilai Spiritual mencerminkan dalam prosesi Siraman (4) Nilai Kekudusan diungkapkan melalui prosesi Selametan
Kata Kunci: pernikahan, ritus, adat jawa, nilai-nilai, filosofis
 
PERGESERAN FILOSOFIS MOTIVASI KONSUMSI MUSLIM: ANALISIS DARI MASLAHAH KE HEDONISME DI ERA DIGITAL
Get PDFABSTRACT
The shift in Muslim consumption motivation from Maslahah to Hedonism is a philosophical shift that is not merely an individual moral issue, but a logical consequence of the adoption and internalization of digital media architecture. This study aims to examine the philosophical shift in Muslim consumption motivation from Maslahah orientation (transcendent welfare) to Hedonism consumption patterns in the Digital Era. This study uses a Systematic Literature Review (SLR) approach to 20 core articles by analyzing how digital mechanisms reduce ethical values in Islamic Economic Philosophy (FES). The results show three main mechanisms of this shift. First, there is a reduction in the Maslahah Episteme, where the concept of Maslahah is compromised from an objective collective goal (Eudaimonia) to subjective instant utility, weakening the principles of Iqtishad and Qana'ah. Second, Digital Algorithms function as determinants of Hedonism, programming desires and exploiting impulse buying through e-commerce, which systematically threatens Hifz al-Aql. Third, the Commodification of Muslim Identity (Halal Hedonism) provides spiritual legitimacy for status-based consumer behavior (flexing), damaging niyyah and triggering Riya'. The conclusion confirms that this shift is a Critical Crisis of Maqasid Syariah which proves the failure of reactive FES in facing systemic mafsadah. Therefore, this study recommends the need for transformation towards a Proactive Maqasid framework integrated into digital architecture design
JEJAK ISLAM AWAL DI SAMBAS: Kajian Terhadap Makam-Makam Tua Desa Merabuan
Get PDFThe study examines the condition of ancient Islamic tombs in Merabuan Village and explores the variety of gravestone motifs as early indicators of the Islamization process in the coastal region of Sambas, West Kalimantan. The lack of academic research on these archaeological remains forms the main background of this study. The research employs the historical method with an archaeological approach. Data were collected through the stages of heuristics, verification, interpretation, and historiography. The findings show that the ancient tombs are scattered across garden areas and vary in condition, from well preserved to heavily weathered. The gravestones feature decorative motifs such as vegetal scrolls, jars or pitchers, and medallions, reflecting the influence of early Islamic art in coastal Malay style. The study concludes that the people of Merabuan had embraced and practiced Islam as early as the late 15th to early 16th century CE, prior to the establishment of the Sambas Sultanate. The Islamization process occurred earlier through trade and religious proselytization. These tombs hold significant historical, cultural, and spiritual value, and thus warrant further preservation and scholarly investigation
Integrasi Audit Hukum dalam Manajemen Risiko dan Good Corporate Governance Perusahaan
Get PDFThe complexity of the modern business world requires companies not only to comply with legal provisions formally, but also to establish integrity-based governance that can prevent corporate misconduct and fraud. This study aims to critically analyze the implementation of legal audits as a risk mitigation instrument and as a moral governance tool that extends its function beyond administrative compliance checks. This study uses a normative juridical method with a conceptual and legislative approach, supported by academic literature and previous empirical findings, which are analyzed qualitatively and descriptively. This study offers a new contribution in the form of an interpretation of legal audits within the framework of transcendent forensic accounting, namely placing them as a mechanism of moral accountability that is capable of identifying indications of fraud, filtering corporate decisions through legal ethical principles, and linking legal supervision with organizational integrity values. The results show that a systematically designed legal audit—through risk-based planning, substantive document examination, multidimensional risk analysis, and the formulation of implementable recommendations—is not only effective in mapping and controlling legal risks, but also builds a culture of compliance that promotes honesty, transparency, and ethical responsibility. These findings confirm that legal audits function as a dual mechanism: an instrument for mitigating legal risks and an ethical tool that strengthens GCG and prevents corporate fraud through structured moral oversight. The implication is that integrating legal audits into the corporate risk management framework is a strategic necessity for corporations in facing regulatory dynamics, increasing stakeholder trust, and strengthening governance sustainability through the combination of normative compliance and moral integrity
Menakar Konstitusionalitas Penunjukan Penjabat (Pj) Kepala Daerah dalam Masa Transisi Demokrasi
Get PDFThe vacancy of positions in hundreds of autonomous regions following the expiration of definitive regional heads’ terms has been addressed by the central government through a massive, centralized, and prolonged regime of appointing Acting Officials (Penjabat, Pj). This paper offers a comprehensive juridical-normative analysis of the constitutionality of this mechanism, focusing on the tension between administrative discretion (freies ermessen) and the principle of popular sovereignty. The study examines the coherence of Minister of Home Affairs Regulation (Permendagri) No. 4 of 2023 with the mandates of Constitutional Court Decisions No. 67/PUU-XIX/2021 and No. 15/PUU-XX/2022, as well as evaluates the phenomenon of “administrative dual function” through the placement of active TNI/Polri officers. The findings reveal that the absence of implementing regulations at the level of Government Regulation (PP) and the lack of meaningful participation have degraded the quality of regional autonomy, created a legitimacy deficit, and opened opportunities for abuse of power that undermine the principles of a democratic rule of law
Pemberdayaan Guru Madrasah Diniyah Al-Rachmat: Efektifitas Pelatihan Desain Grafis Untuk Digitalisasi Dakwah Di Media Sosial
Get PDFThe graphic design training aims to empower teachers of Madrasah Diniyah Al-Rachmat in creating digital da'wah media on social media. Although many teachers have not mastered graphic design techniques, training with a training approach with intensive mentoring shows positive results. The results of the analysis of graphic design skills before and after training showed a significant improvement, with the average score increasing from 51.7 to 72.3. Two young teachers recorded the highest scores, while senior teachers showed moderate progress. This training is effective in improving technical competence and teacher confidence, and can be extended to other madrasah institutions to digitize da'wah on social media
Pembinaan Rohani dan Mental Tahanan di Rumah Tahanan Polda Kalimantan Barat: Upaya Rehabilitasi Holistik Berbasis Komunitas
Get PDFThis community service program was implemented to address the spiritual and psychological needs of detainees at the West Kalimantan Regional Police Detention Center, who commonly experience emotional distress, limited positive activities, and insufficient access to religious guidance or mental support. The program employed an integrative approach that combined spiritual interventions including Qur’an recitation, supplication, reflective discussions, and religious study with mental health techniques such as group counseling, stress management, and relaxation exercises. Data were collected through observation, interviews, and participant engagement assessments. The results indicate significant improvements in religious awareness, worship discipline, emotional stability, and stress regulation. Detainees also demonstrated positive behavioral changes, including heightened empathy, cooperation, and motivation for self-improvement. These findings highlight that structured spiritual and mental guidance effectively enhances detainees’ spiritual well-being and psychological resilience while fostering a more supportive social environment. The program is recommended for ongoing implementation as a humanistic, Islam-based rehabilitation model within the police detention system