SYMPHONIA: Journal of Theory and Research Output
type: channel
description: SYMPHONIA: Journal of Theory and Research Output is a peer-reviewed academic journal dedicated to the advancement of scholarly studies. The journal aims to provide a global platform for researchers, scholars, and practitioners to explore and engage with both classical and contemporary discourses in multidisciplinary studies. Focus and Scope: The journal covers a wide range of topics, including Economy, Social Sciences, Education, Language, Culture, Religion, Health, and more. Aims of the Journal: Researchers, lecturers, students, scholars, and intellectuals in the fields of multidisciplinary studies.
publisher: Yayasan Darul Ilmi
language: en
publication name: SYMPHONIA: Journal of Theory and Research Output
copyright: This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License. You are free to: Share — copy and redistribute the material in any medium or format for any purpose, even commercial purposes. Adaptation — mixing, changing, and developing materials for any purpose, even commercial ones. Under the following terms: Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
items: From Iqra’ to Knowledge: Reframing Islamic Educational Epistemology
items: Reinterpreting Qur’anic Educational Goals in Dialogue with National and Modern Education
items: Cooperative Learning and Social Skills Development in Elementary Schools: A Systematic Review
items: Indonesia’s Bauxite Geoeconomics and the Challenge of Green Standards
items: Digital Political Practices: Speaking Out on Gender-Based Violence Narratives in Broken Strings
items: Child Language Acquisition in Family Interaction: A Psycholinguistic Analysis of Phonological and Syntactic Development
items: Towards Tawhidic Oceanography: An Islamic Epistemological Framework for Marine Science
items: Legal Protection and Substantive Justice under Indonesia’s TPKS Law
items: Oligarchic Hegemony and the Crisis of Party Representation in Indonesia
items: Politicizing the Sacred: Conflict and Power in Contemporary Qur’anic Interpretation
items: Criminal Law Protection for Children and Victims of Gender-Based Violence: A Normative Analysis Following the Enactment of Law Number 12 of 2022
items: Asset Forfeiture as an Instrument for Recovering State Losses: Implications for Combating Corruption in Indonesia
items: Adolescent Drug Abuse in Indonesia: A Criminological Analysis of Legal and Rehabilitative Approaches
items: The Effectiveness of Indonesia’s Foreign Policy on the Defense of the Natuna ZEE under UNCLOS 1982
items: Implementation of a Competency-Based Curriculum and Outcome-Based Education in PAI Learning in the Era of Artificial Intelligence from the Perspective of Bloom’s Taxonomy
items: The Harmonization of National and Customary Law in Regulating Marriage in Indonesia: A Comparative Analysis
items: Maintaining Neutrality amid Rivalry: An Analysis of Indonesia’s Foreign Policy in the ASEAN Outlook on the Indo-Pacific (AOIP)
items: Unequal Representation of Global Youth Knowledge in UNESCO Youth Discourse
items: The Role of Forensic Accounting in Addressing Cybercrime and Digital Fraud
items: Analysis of the Implementation of PSAK 407 on Ijarah Transactions in the 2024 Financial Statements of PT. Bank Syariah Indonesia (BSI) Tbk.
items: Integrating Cloud, AI, and Blockchain Technologies in Payroll Accounting: A Systematic Review of Benefits, Challenges, and Innovation Trends
items: Reformulating Agency Theory within the Framework of Sharia-Based Accounting: A Philosophical and Ethical Integration
items: Application of Agency Theory in Corporate Financial Decision Making
items: Public Sentiment Analysis on Investment Fraud Phenomenon in Indonesia: A Social Media Study with Brand24 (6 November – 6 December 2025)
items: The Scientific Miracle of the Separation of Night from Day in a Verse of Surah Ya-Sin
items: Affection and Boundaries in Parenting: An Ethical Analysis from a Family Education Perspective
items: Implementation of PSAK 73 on Leases for the Recognition of Right-Of-Use Assets and Lease Liabilities at PT. Garuda Indonesia (Persero) Tbk
items: Analyzing the Implementation of Sharia Economic Principles in Capital Market Investment: A Study of DSN-MUI Fatwas No. 40 (2003) and No. 80 (2011)
items: Analysis of Corporate Social Responsibility (CSR) Disclosure in Manufacturing Companies Listed on the Indonesia Stock Exchange
items: Analysis of the Influence of Security Perception on the Level of Public Concern in Using the DANA Application

From Iqra’ to Knowledge: Reframing Islamic Educational Epistemology
type: item
description: The abundance of information in the digital era has not always been accompanied by the development of critical literacy, knowledge culture, and moral responsibility in the use of knowledge. This study aims to examine the meaning of iqra’ in Q. Al-‘Alaq 96:1–5 and to reconceptualize it as an epistemological foundation of Islamic education. Employing a qualitative library research design, the study applies thematic Qur’anic interpretation and content analysis of classical and contemporary tafsir alongside relevant scholarship on literacy, knowledge, and Islamic education. The findings reveal that iqra’ extends beyond reading to encompass understanding, inquiry, reflection, writing, and knowledge production within the framework of tawḥīd. The concepts of iqra’, bismi rabbika, and qalam collectively establish an educational framework that integrates literacy, knowledge, spirituality, and moral responsibility. This study contributes a conceptual model of Islamic educational epistemology that bridges revelation and reason, offering a holistic foundation for addressing contemporary challenges in literacy, knowledge development, and character formation. Abstrak Melimpahnya informasi pada era digital belum selalu diikuti oleh berkembangnya literasi kritis, budaya ilmu, dan tanggung jawab moral dalam penggunaan pengetahuan. Penelitian ini bertujuan mengkaji makna iqra’ dalam Q.S. Al-‘Alaq 96:1–5 serta merekonseptualisasikannya sebagai fondasi epistemologis pendidikan Islam. Penelitian ini menggunakan pendekatan kualitatif berbasis studi kepustakaan dengan metode tafsir tematik Al-Qur’an dan analisis isi terhadap tafsir klasik, tafsir kontemporer, serta literatur yang relevan tentang literasi, ilmu pengetahuan, dan pendidikan Islam. Hasil penelitian menunjukkan bahwa iqra’ tidak hanya bermakna membaca, tetapi juga mencakup memahami, menelaah, merefleksikan, menulis, dan mengembangkan pengetahuan dalam kerangka tawhid. Konsep iqra’, bismi rabbika, dan qalam membentuk kerangka p…
subject: Articles
  topic: section
subject: Iqra’
  topic: keywords
subject: Islamic Educational Epistemology
  topic: keywords
subject: Knowledge
  topic: keywords
subject: Literacy
  topic: keywords
subject: Qur’anic Education
  topic: keywords
creator: Endan Hamdan Ridwan
creator: Midad Imadul Bilad
creator: Valha Zakiyah
creator: Salwa Zakiyah
creator: Aliya Hendrayani Maulida
creator: Fahmi Abdillah
rights: Copyright (c) 2026 Endan Hamdan Ridwan, Midad Imadul Bilad, Valha Zakiyah, Salwa Zakiyah, Aliya Hendrayani Maulida, Fahmi Abdillah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-02
publication date: 2026-06-02
starting page: 1
ending page: 12

Reinterpreting Qur’anic Educational Goals in Dialogue with National and Modern Education
type: item
description: Islamic education faces the challenge of maintaining its relevance amid moral, social, and ecological crises in contemporary society. While previous studies have examined Islamic educational philosophy, character education, and curriculum development, limited attention has been given to the objectives of Islamic education derived from the Qur’an in relation to national education and modern educational theories. This study aims to reinterpret Qur’anic educational goals through a thematic-comparative library research approach. Data were collected from relevant Qur’anic verses, educational documents, tafsīr literature, and contemporary scholarly works. The findings reveal that Qur’anic educational goals integrate faith, piety, knowledge, morality, social responsibility, and environmental stewardship within a tawḥīd-based framework. The study further demonstrates substantial convergence between Islamic education, national education, and modern educational theories in promoting holistic human development, while highlighting the distinctive contribution of Islamic education through its transcendental and ethical orientation. This framework offers a conceptual basis for enriching contemporary educational discourse and strengthening national educational objectives. Abstrak Pendidikan Islam menghadapi tantangan untuk mempertahankan relevansinya di tengah krisis moral, sosial, dan ekologis masyarakat kontemporer. Meskipun berbagai penelitian telah mengkaji filsafat pendidikan Islam, pendidikan karakter, dan pengembangan kurikulum, kajian mengenai tujuan pendidikan Islam yang bersumber dari Al-Qur’an dalam hubungannya dengan pendidikan nasional dan teori pendidikan modern masih terbatas. Penelitian ini bertujuan menafsirkan kembali tujuan pendidikan Qur’ani melalui pendekatan penelitian kepustakaan dengan analisis tematik dan komparatif. Data diperoleh dari ayat-ayat Al-Qur’an, dokumen pendidikan, literatur tafsir, dan karya ilmiah terkait. Hasil penelitian menunjukkan bahwa t…
subject: Articles
  topic: section
subject: Qur’anic Educational Goals
  topic: keywords
subject: Islamic Education
  topic: keywords
subject: Tawhidic Framework
  topic: keywords
subject: National Education
  topic: keywords
subject: Holistic Education
  topic: keywords
creator: Endan Hamdan Ridwan
creator: Azwa Raisya Noor
creator: Bayu Suta
creator: Muhammad Raihan Septiani
creator: Siti Nurul Nazwa Fitriani
creator: Sri Mulyani
rights: Copyright (c) 2026 Endan Hamdan Ridwan, Azwa Raisya Noor, Bayu Suta, Muhammad Raihan Septiani, Siti Nurul Nazwa Fitriani, Sri Mulyani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-01
publication date: 2026-06-01
starting page: 108
ending page: 119

Cooperative Learning and Social Skills Development in Elementary Schools: A Systematic Review
type: item
description: Social skills are essential competencies that support students’ academic success and social adaptation in the twenty-first century. Cooperative learning has been widely recognized as an instructional approach that promotes social interaction and collaborative engagement among learners. This study aims to synthesize empirical evidence on the contribution of cooperative learning to the development of social skills among elementary school students. Using a Systematic Literature Review (SLR) based on the PRISMA framework, the study analyzed six empirical articles published between 2020 and 2025 and retrieved from Google Scholar and SINTA databases. The findings indicate that cooperative learning consistently enhances students’ cooperation, communication, empathy, responsibility, and social interaction skills. Different cooperative learning models, including TGT, STAD, Make A Match, and interpersonal intelligence-based approaches, contribute to social development through distinct instructional mechanisms. The review also identifies teacher facilitation, instructional media, classroom management, and opportunities for peer interaction as key factors influencing effectiveness. Future research should incorporate broader international evidence and examine additional dimensions of students’ holistic development. Abstrak Keterampilan sosial merupakan kompetensi penting yang mendukung keberhasilan akademik dan adaptasi sosial peserta didik pada abad ke-21. Pembelajaran kooperatif telah banyak diakui sebagai pendekatan pembelajaran yang mendorong interaksi sosial dan keterlibatan kolaboratif antarsiswa. Penelitian ini bertujuan mensintesis bukti empiris mengenai kontribusi pembelajaran kooperatif terhadap pengembangan keterampilan sosial siswa sekolah dasar. Dengan menggunakan metode Systematic Literature Review (SLR) berbasis kerangka PRISMA, penelitian ini menganalisis enam artikel empiris yang diterbitkan pada periode 2020–2025 dan diperoleh dari basis data Google Scholar ser…
subject: Articles
  topic: section
subject: Cooperative Learning
  topic: keywords
subject: Social Skills
  topic: keywords
subject: Elementary Education
  topic: keywords
subject: Student Development
  topic: keywords
subject: Systematic Literature Review
  topic: keywords
creator: Nabila Hasna Utama
creator: Bagas Mukti Nasrowi
rights: Copyright (c) 2026 Nabila Hasna Utama, Bagas Mukti Nasrowi (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-30
publication date: 2026-05-30
starting page: 94
ending page: 107

Indonesia’s Bauxite Geoeconomics and the Challenge of Green Standards
type: item
description: This article examines Indonesia’s bauxite downstreaming policy within the dynamics of global geoeconomics and emerging green governance standards. Using a qualitative political economy approach and the Global Production Networks (GPN) 2.0 framework, the study analyzes how resource nationalism, strategic coupling with foreign capital, and coal-dependent industrialization shape Indonesia’s position in the global bauxite value chain. The findings show that although downstreaming policies strengthen domestic industrial capacity and increase state control over mineral resources, they also create structural vulnerabilities due to technological dependence, carbon-intensive smelter operations, and exposure to global green standards such as CBAM and ESG certification. The study introduces the concept of the “green standard transmission gap” (GSTG) to explain the disconnect between national industrial ambitions and transnational sustainability requirements. The article argues that Indonesia’s long-term competitiveness depends on its ability to integrate industrial sovereignty with low-carbon transition strategies and internationally recognized environmental governance standards. Abstrak Artikel ini mengkaji kebijakan hilirisasi bauksit Indonesia dalam dinamika geoekonomi global dan perkembangan standar tata kelola hijau internasional. Dengan menggunakan pendekatan ekonomi politik kualitatif dan kerangka Global Production Networks (GPN) 2.0, penelitian ini menganalisis bagaimana nasionalisme sumber daya, strategic coupling dengan modal asing, dan industrialisasi berbasis batu bara membentuk posisi Indonesia dalam rantai nilai bauksit global. Temuan penelitian menunjukkan bahwa meskipun kebijakan hilirisasi memperkuat kapasitas industri domestik dan kontrol negara atas sumber daya mineral, kebijakan tersebut juga menghasilkan kerentanan struktural akibat ketergantungan teknologi, operasi smelter berintensitas karbon tinggi, dan paparan terhadap standar hijau global seperti CBAM…
subject: Articles
  topic: section
subject: Bauxite Geoeconomics
  topic: keywords
subject: Resource Nationalism
  topic: keywords
subject: Green Governance
  topic: keywords
subject: Global Production Networks
  topic: keywords
subject: Energy Transition
  topic: keywords
creator: Moehammad Bintang Aimar Andika
creator: Muhammad Hajran Lillah
creator: Aldi Hardika Rahman
rights: Copyright (c) 2026 Moehammad Bintang Aimar Andika, Muhammad Hajran Lillah, Aldi Hardika Rahman (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-30
publication date: 2026-05-30
starting page: 76
ending page: 93

Digital Political Practices: Speaking Out on Gender-Based Violence Narratives in Broken Strings
type: item
description: This study aims to analyze how public responses to the narratives presented in the book Broken Strings shape digital political practices and generate emotional responses within digital spaces that later develop into speaking out practices related to gender-based violence. This study employs a qualitative approach with a case study method through documentation analysis of screenshots of public comments on social media platforms such as TikTok, Instagram, and X. The data were analyzed using the perspective of affective publics, which emphasizes the role of emotions in shaping public connectedness within digital communication. The findings show that comment sections function not only as spaces for sharing personal experiences, but also as arenas for emotional resonance, digital solidarity, and support for survivors of gender-based violence. The study further reveals that the circulation of emotions such as empathy, trauma, and support within digital interactions enables personal experiences to develop into collective narratives that strengthen public awareness of gender issues. Abstrak Penelitian ini bertujuan untuk menganalisis bagaimana respons publik terhadap narasi pengalaman dalam buku Broken Strings membentuk praktik politik digital dan memunculkan respons emosional di ruang digital yang berkembang menjadi praktik speaking out terkait isu kekerasan berbasis gender. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus melalui analisis dokumentasi berupa tangkapan layar komentar publik pada platform media sosial seperti TikTok, Instagram, dan X. Data dianalisis menggunakan perspektif affective publics yang menekankan peran emosi dalam membentuk keterhubungan publik dalam komunikasi digital. Hasil penelitian menunjukkan bahwa kolom komentar tidak hanya berfungsi sebagai ruang berbagi pengalaman personal, tetapi juga sebagai arena terbentuknya resonansi emosional, solidaritas digital, dan dukungan terhadap penyintas kekerasan berbasis gender. Te…
subject: Articles
  topic: section
subject: Affective Publics
  topic: keywords
subject: Gender-Based Violence
  topic: keywords
subject: Social Media
  topic: keywords
subject: Speaking Out
  topic: keywords
creator: Ririn Rindriyani Durrotun Nisa
creator: Salma Zulayka
creator: Ika Arinia Indriyany
rights: Copyright (c) 2026 Ririn Rindriyani Durrotun Nisa, Salma Zulayka , Ika Arinia Indriyany (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-18
publication date: 2026-05-18
starting page: 51
ending page: 62

Child Language Acquisition in Family Interaction: A Psycholinguistic Analysis of Phonological and Syntactic Development
type: item
description: Child language acquisition develops naturally through continuous interaction within the family and social environment. This study aims to analyze children’s language acquisition from a psycholinguistic perspective, focusing on phonological and syntactic development as well as the influence of family interaction on early language growth. The study employed a qualitative descriptive method using observation and note-taking techniques. The data were obtained from the utterances of a child aged 2 years and 3 months during daily communication with family members. The findings reveal that the child produced simplified phonological forms and simple syntactic structures to express needs, emotions, and responses to surrounding situations. Repetition, parental verbal stimulation, and direct interaction significantly supported vocabulary acquisition and communication development. The study also indicates that active family communication contributes more effectively to language acquisition than passive digital media exposure. These findings highlight the importance of supportive interaction in promoting healthy language development during early childhood. Abstrak Pemerolehan bahasa anak berkembang secara alami melalui interaksi yang berlangsung terus-menerus dalam lingkungan keluarga dan sosial. Penelitian ini bertujuan menganalisis pemerolehan bahasa anak dalam kajian psikolinguistik dengan fokus pada perkembangan fonologi dan sintaksis serta pengaruh interaksi keluarga terhadap perkembangan bahasa anak usia dini. Penelitian menggunakan metode deskriptif kualitatif melalui teknik observasi dan pencatatan. Data diperoleh dari ujaran seorang anak berusia 2 tahun 3 bulan dalam komunikasi sehari-hari bersama anggota keluarga. Hasil penelitian menunjukkan bahwa anak menghasilkan bentuk fonologis yang disederhanakan serta struktur sintaksis sederhana untuk menyampaikan kebutuhan, emosi, dan respons terhadap situasi sekitar. Pengulangan kata, stimulasi verbal orang tua, dan interaksi…
subject: Articles
  topic: section
subject: Child Language Acquisition
  topic: keywords
subject: Psycholinguistics
  topic: keywords
subject: Family Interaction
  topic: keywords
subject: Phonological Development
  topic: keywords
subject: Syntactic Development
  topic: keywords
creator: Teuku Muhammad Fauzan Robbani
rights: Copyright (c) 2026 Teuku Muhammad Fauzan Robbani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-19
publication date: 2026-05-19
starting page: 63
ending page: 75

Towards Tawhidic Oceanography: An Islamic Epistemological Framework for Marine Science
type: item
description: Modern marine science is often shaped by a positivistic paradigm that separates scientific inquiry from ethical and spiritual values, contributing to ecological exploitation and environmental degradation. This study aims to reconstruct the epistemological foundation of oceanography through an integrative Islamic framework combining Bayani (revelation), Burhani (empirical-rational inquiry), and Irfani (spiritual-intuitive insight). Using a qualitative philosophical approach based on library research and critical-constructive analysis, this study examines the limitations of secular scientific ontology and proposes the concept of “Tawhidic Oceanography.” The findings reveal that the integration of empirical, normative, and spiritual dimensions produces a more holistic understanding of marine science, where the ocean is viewed simultaneously as an ecological system, a divine trust, and a manifestation of God’s signs. The study contributes an operational epistemological model for integrating scientific rigor, ethical responsibility, and spiritual awareness within marine research and education. Abstrak Ilmu kelautan modern umumnya dibangun di atas paradigma positivistik yang memisahkan penelitian ilmiah dari nilai etis dan spiritual, sehingga berkontribusi pada eksploitasi ekologis dan degradasi lingkungan laut. Penelitian ini bertujuan merekonstruksi landasan epistemologi oseanografi melalui kerangka Islam integratif yang menggabungkan Bayani (wahyu), Burhani (rasional-empiris), dan Irfani (spiritual-intuitif). Dengan pendekatan filsafat ilmu kualitatif berbasis studi pustaka dan analisis kritis-konstruktif, penelitian ini mengkaji keterbatasan ontologi sains sekuler serta menawarkan konsep “Oseanografi Tauhidik.” Hasil penelitian menunjukkan bahwa integrasi dimensi empiris, normatif, dan spiritual menghasilkan pemahaman ilmu kelautan yang lebih holistik, di mana laut dipandang sebagai ekosistem, amanah ilahiah, sekaligus manifestasi ayat-ayat Tuhan. Penelitian ini menaw…
subject: Articles
  topic: section
subject: Tawhidic Oceanography
  topic: keywords
subject: Islamic Epistemology
  topic: keywords
subject: Philosophy of Science
  topic: keywords
subject: Marine Ethics
  topic: keywords
subject: Knowledge Integration
  topic: keywords
creator: Muhamad Barqi Asila
creator: Gineung Wahyu Pratidina
rights: Copyright (c) 2026 Muhamad Barqi Asila (Author); Gineung Wahyu Pratidina (Translator) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-10
publication date: 2026-05-10
starting page: 41
ending page: 50

Legal Protection and Substantive Justice under Indonesia’s TPKS Law
type: item
description: This study examines the implementation of Law No. 12 of 2022 on Sexual Violence Crimes (TPKS Law) in strengthening legal protection and achieving substantive justice for victims of sexual harassment in Indonesia. Using a normative legal method with statutory, conceptual, and case approaches, the research analyzes reforms in substantive and procedural criminal law. The findings reveal that the TPKS Law expands the scope of sexual harassment offenses, introduces a more flexible evidentiary standard centered on victim testimony, and institutionalizes restitution as a mandatory right supported by the Victim Trust Fund. These reforms signify a shift toward a victim-centered and restorative justice paradigm. However, their effectiveness remains constrained by legal harmonization issues, limited institutional capacity, and persistent socio-cultural barriers, including power imbalances and victim-blaming. Strengthening regulatory frameworks, inter-agency coordination, and law enforcement capacity is essential to ensure the realization of substantive justice and comprehensive victim protection. Abstrak Penelitian ini mengkaji implementasi Undang-Undang Nomor 12 Tahun 2022 tentang Tindak Pidana Kekerasan Seksual (UU TPKS) dalam memperkuat perlindungan hukum dan mewujudkan keadilan substantif bagi korban pelecehan seksual di Indonesia. Metode yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus. Hasil penelitian menunjukkan bahwa UU TPKS memperluas cakupan delik pelecehan seksual, menghadirkan standar pembuktian yang lebih fleksibel berbasis keterangan korban, serta melembagakan hak restitusi yang bersifat wajib melalui Dana Bantuan Korban. Reformasi ini mencerminkan pergeseran menuju paradigma keadilan restoratif yang berorientasi pada korban. Namun, efektivitasnya masih terhambat oleh disharmonisasi regulasi, keterbatasan kapasitas kelembagaan, serta hambatan sosial-budaya seperti ketimpangan relasi kuasa dan stigma terhadap korb…
subject: Articles
  topic: section
subject: Sexual Harassment
  topic: keywords
subject: Legal Protection
  topic: keywords
subject: Substantive Justice
  topic: keywords
subject: TPKS Law
  topic: keywords
subject: Victim Rights
  topic: keywords
creator: Risman Setiawan
rights: Copyright (c) 2026 Risman Setiawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-03
publication date: 2026-05-03
starting page: 28
ending page: 40

Oligarchic Hegemony and the Crisis of Party Representation in Indonesia
type: item
description: This study examines the paradox of political parties in Indonesia’s post-Suharto democratic transition by analyzing the gap between their formal democratic functions and their practical political behavior. Although political parties are institutionally designed as instruments of representation, political education, and popular sovereignty, in practice they have increasingly functioned as mechanisms of elite consolidation, oligarchic control, and patronage distribution. This research employs a qualitative socio-political approach using documentary analysis, discourse analysis, and comparative political economy. The analysis applies Gramscian hegemony theory, cartel party theory, and elite theory to explain how political parties have shifted from democratic institutions into hegemonic structures that normalize money politics, transactional politics, and elite domination. The findings show that these weaknesses are systemic rather than incidental, rooted in oligarchic capital, weak internal party democracy, and limited civil society oversight. Meaningful reform requires structural changes in party financing, internal democratization, and stronger civic control. Abstrak Penelitian ini mengkaji paradoks partai politik dalam transisi demokrasi Indonesia pasca-Soeharto dengan menganalisis kesenjangan antara fungsi demokratis formal dan praktik politik yang terjadi. Meskipun partai politik secara kelembagaan dirancang sebagai instrumen representasi, pendidikan politik, dan kedaulatan rakyat, dalam praktiknya partai semakin berfungsi sebagai sarana konsolidasi elite, kontrol oligarki, dan distribusi patronase. Penelitian ini menggunakan pendekatan kualitatif sosio-politik melalui analisis dokumen, analisis wacana, dan ekonomi politik komparatif. Analisis menggunakan teori hegemoni Gramsci, teori partai kartel, dan teori elite untuk menjelaskan bagaimana partai politik bergeser dari institusi demokratis menjadi struktur hegemonik yang menormalisasi politik uang, politik trans…
subject: Articles
  topic: section
subject: Democratic representation
  topic: keywords
subject: Hegemony
  topic: keywords
subject: Indonesia
  topic: keywords
subject: Oligarchy
  topic: keywords
subject: Political parties
  topic: keywords
creator: Ardhes Blandhivay Leuanan
rights: Copyright (c) 2026 Ardhes Blandhivay Leuanan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-01
publication date: 2026-05-01
starting page: 1
ending page: 11

Politicizing the Sacred: Conflict and Power in Contemporary Qur’anic Interpretation
type: item
description: This study examines how political conflicts in the Middle East have shaped contemporary Qur’anic interpretation. Using a qualitative library-based approach, it integrates critical hermeneutics and Critical Discourse Analysis (CDA) to analyze major exegetical works across different ideological traditions. The findings reveal three dominant patterns of interpretation: revolutionary (haraki), pro-regime apologetic, and extremist jihadist exegesis. These interpretations function not only as theological expressions but also as instruments of political legitimacy, reflecting a reciprocal relationship between conflict and religious discourse. The study further demonstrates how power relations, ideological interests, and socio-political contexts influence the production and dissemination of Qur’anic meaning. By combining Qur’anic studies with political Islam and discourse analysis, this research contributes to a more contextual and critical understanding of tafsir. It also highlights the importance of developing inclusive, context-sensitive interpretations as part of broader efforts toward deradicalization and conflict resolution. Abstrak Penelitian ini mengkaji bagaimana konflik politik di Timur Tengah membentuk tafsir Al-Qur’an kontemporer. Dengan pendekatan kualitatif berbasis studi kepustakaan, penelitian ini mengintegrasikan hermeneutika kritis dan Critical Discourse Analysis (CDA) untuk menganalisis karya-karya tafsir dari berbagai tradisi ideologis. Hasil penelitian menunjukkan tiga pola utama tafsir, yaitu tafsir revolusioner (haraki), apologetik pro-rezim, dan jihadis ekstrem. Tafsir tersebut tidak hanya berfungsi sebagai ekspresi teologis, tetapi juga sebagai instrumen legitimasi politik, yang mencerminkan hubungan timbal balik antara konflik dan wacana keagamaan. Studi ini juga menunjukkan bahwa relasi kuasa, kepentingan ideologis, dan konteks sosial-politik sangat memengaruhi produksi dan penyebaran makna Al-Qur’an. Dengan pendekatan interdisipliner, penelitian …
subject: Articles
  topic: section
subject: Qur’anic Hermeneutics
  topic: keywords
subject: Political Conflict
  topic: keywords
subject: Political Islam
  topic: keywords
subject: Critical Discourse Analysis
  topic: keywords
subject: Ideological Exegesis
  topic: keywords
creator: Balya Haikal Hizbullah Al-Kautsar
creator: Fatimah Azzahro
rights: Copyright (c) 2026 Balya Haikal Hizbullah Al-Kautsar, Fatimah Azzahro (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-02
publication date: 2026-05-02
starting page: 12
ending page: 27

Criminal Law Protection for Children and Victims of Gender-Based Violence: A Normative Analysis Following the Enactment of Law Number 12 of 2022
type: item
description: Gender-based violence and violence against children constitute serious issues within Indonesia’s criminal justice system due to their direct impact on human rights and victim welfare. Despite the existence of various legal regulations, the practical protection of victims continues to face significant challenges. This study aims to analyze criminal law protection for children and victims of gender-based violence following the enactment of Law Number 12 of 2022 on Sexual Violence Crimes. This research employs a normative juridical method using statutory, conceptual, and case approaches. The data sources consist of primary legal materials in the form of legislation and secondary legal materials derived from legal textbooks and academic journal articles. The findings indicate that, normatively, the Sexual Violence Law has strengthened the legal status of victims as rights-bearing subjects entitled to protection, handling, and recovery. However, its implementation remains constrained by structural, cultural, and institutional obstacles, resulting in victim protection that has not yet been fully and effectively realized in practice. Abstrak Kekerasan berbasis gender dan kekerasan terhadap anak merupakan persoalan serius dalam sistem hukum pidana di Indonesia karena berdampak langsung pada hak asasi manusia dan kesejahteraan korban. Meskipun telah terdapat berbagai peraturan perundang-undangan, perlindungan korban dalam praktik masih menghadapi tantangan yang signifikan. Penelitian ini bertujuan untuk menganalisis perlindungan hukum pidana terhadap anak dan korban kekerasan berbasis gender setelah berlakunya Undang-Undang Nomor 12 Tahun 2022 tentang Tindak Pidana Kekerasan Seksual. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus. Sumber data terdiri atas bahan hukum primer berupa peraturan perundang-undangan serta bahan hukum sekunder berupa buku teks hukum dan artikel jurnal ilmiah. Hasil penelitian menunjukka…
subject: Articles
  topic: section
subject: Children
  topic: keywords
subject: Criminal Law Protection
  topic: keywords
subject: Gender-Based Violence
  topic: keywords
subject: Sexual Violence Crime Law
  topic: keywords
subject: Victims
  topic: keywords
creator: Destina Rina Susanti
creator: Aris Prio Agus Santoso
rights: Copyright (c) 2026 Destina Rina Susanti, Aris Prio Agus Santoso (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 228
ending page: 237
doi: 10.12026/sym.v1i1.125

Asset Forfeiture as an Instrument for Recovering State Losses: Implications for Combating Corruption in Indonesia
type: item
description: This study aims to analyze asset forfeiture as an instrument for recovering state losses and its implications in combating corruption in Indonesia. The research employs a normative juridical method using statutory and conceptual approaches. Data sources consist of primary legal materials in the form of laws and international instruments, as well as secondary legal materials including books, academic journals, and official institutional reports. Data were collected through library research and analyzed qualitatively using a descriptive analytical approach. The findings indicate that asset forfeiture within the Indonesian criminal law system remains ineffective because it is positioned as an additional sanction dependent on final criminal convictions. This condition contributes to the low level of state asset recovery. The study shows that asset forfeiture has strategic implications in eliminating the economic benefits of corruption and strengthening the effectiveness of anti corruption efforts. Abstrak Penelitian ini bertujuan untuk menganalisis perampasan aset sebagai instrumen pemulihan kerugian negara dan implikasinya dalam pemberantasan tindak pidana korupsi di Indonesia. Penelitian ini menggunakan metode penelitian hukum yuridis normatif dengan pendekatan perundang-undangan dan konseptual. Sumber data meliputi bahan hukum primer berupa peraturan perundang-undangan dan instrumen internasional, serta bahan hukum sekunder berupa buku, jurnal ilmiah, dan laporan lembaga resmi. Data dikumpulkan melalui studi kepustakaan dan dianalisis secara kualitatif dengan pendekatan deskriptif analitis. Hasil penelitian menunjukkan bahwa perampasan aset dalam sistem hukum pidana Indonesia masih belum optimal karena diposisikan sebagai pidana tambahan yang bergantung pada putusan pidana berkekuatan hukum tetap. Kondisi ini berdampak pada rendahnya tingkat pemulihan kerugian negara. Penelitian ini menunjukkan bahwa perampasan aset memiliki implikasi strategis dalam menghilangkan ke…
subject: Articles
  topic: section
subject: Asset Forfeiture
  topic: keywords
subject: Corruption
  topic: keywords
subject: State Loss Recovery
  topic: keywords
subject: Criminal Law
  topic: keywords
creator: Nanda Puspitasari Wardoyo
creator: Aris Prio Agus Santoso
rights: Copyright (c) 2026 Nanda Puspitasari Wardoyo, Aris Prio Agus Santoso (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-08
publication date: 2026-02-08
starting page: 218
ending page: 227
doi: 10.12026/sym.v1i1.124

Adolescent Drug Abuse in Indonesia: A Criminological Analysis of Legal and Rehabilitative Approaches
type: item
description: This study aims to analyze the forms and characteristics of drug abuse among adolescents in Indonesia and to examine the effectiveness of legal policies and rehabilitative approaches in addressing this issue. The research employs a library research method using secondary data sources, including laws and regulations, scientific journal articles, criminology books, and official reports from relevant institutions. The collected data are analyzed descriptively to understand the relationship between legal norms, social conditions, and adolescent behavior related to drug abuse. The results show that drug abuse among adolescents is influenced by a combination of psychological vulnerability, peer environment, family conditions, and weak social control. The findings also indicate that legal policies which rely heavily on repressive measures are less effective when not accompanied by rehabilitative and restorative approaches. Rehabilitative strategies that involve families, schools, and communities are more effective in supporting behavioral change and social reintegration. Therefore, this study emphasizes the importance of integrating legal, social, and rehabilitative perspectives to create more humane and sustainable policies for preventing and addressing drug abuse among adolescents. Abstrak Penelitian ini bertujuan untuk menganalisis bentuk dan karakteristik penyalahgunaan narkoba di kalangan remaja di Indonesia serta mengevaluasi efektivitas kebijakan hukum dan pendekatan rehabilitatif dalam menangani masalah ini. Penelitian ini menggunakan metode penelitian perpustakaan dengan memanfaatkan sumber data sekunder, termasuk undang-undang dan peraturan, artikel jurnal ilmiah, buku kriminologi, serta laporan resmi dari lembaga terkait. Data yang dikumpulkan dianalisis secara deskriptif untuk memahami hubungan antara norma hukum, kondisi sosial, dan perilaku remaja terkait penyalahgunaan narkoba. Hasil penelitian menunjukkan bahwa penyalahgunaan narkoba di kalangan remaja dipe…
subject: Articles
  topic: section
subject: Adolescents
  topic: keywords
subject: Criminology
  topic: keywords
subject: Drug Abuse
  topic: keywords
subject: Legal Policy
  topic: keywords
subject: Restorative Justice
  topic: keywords
creator: Peter Guntara
creator: Risky Eka Pratama
creator: Zakiyya Muflih Gusma Putra
rights: Copyright (c) 2026 Peter Guntara, Risky Eka Pratama, Zakiyya Muflih Gusma Putra (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-01
publication date: 2026-02-01
starting page: 209
ending page: 217
doi: 10.12026/sym.v1i1.122

The Effectiveness of Indonesia’s Foreign Policy on the Defense of the Natuna ZEE under UNCLOS 1982
type: item
description: This study aims to analyze the application of the Rational Actor Model (RAM) in Indonesia’s foreign policy in defending its sovereign rights over the Exclusive Economic Zone (EEZ) of the North Natuna Sea through legal diplomacy based on the United Nations Convention on the Law of the Sea (UNCLOS) 1982. Employing a qualitative approach, this research utilizes primary data derived from Indonesia’s diplomatic notes submitted to the United Nations (2019–2020), UNCLOS 1982 provisions, and relevant national legal frameworks, complemented by secondary sources from academic journals and policy studies on maritime disputes and foreign policy decision-making. The findings indicate that Indonesia’s reliance on legal diplomacy represents a rational policy choice aimed at maximizing international legal legitimacy, minimizing the risk of conflict escalation, and safeguarding national interests while maintaining regional stability. This strategy reflects Indonesia’s calculated response to unilateral maritime claims without resorting to coercive measures. Overall, Indonesia’s approach demonstrates a rational and adaptive foreign policy consistent with the “Independent and Active” principle in managing maritime sovereignty challenges. Abstrak Penelitian ini bertujuan untuk menganalisis penerapan Model Aktor Rasional (RAM) dalam kebijakan luar negeri Indonesia dalam mempertahankan hak kedaulatannya atas Zona Ekonomi Eksklusif (ZEE) Laut Natuna Utara melalui diplomasi hukum berdasarkan Konvensi PBB tentang Hukum Laut (UNCLOS) 1982. Menggunakan pendekatan kualitatif, penelitian ini memanfaatkan data primer yang diperoleh dari catatan diplomatik Indonesia yang diajukan ke PBB (2019–2020), ketentuan UNCLOS 1982, dan kerangka hukum nasional yang relevan, dilengkapi dengan sumber sekunder dari jurnal akademik dan studi kebijakan mengenai sengketa maritim dan pengambilan keputusan kebijakan luar negeri. Temuan menunjukkan bahwa ketergantungan Indonesia pada diplomasi hukum merupakan pilihan…
subject: Articles
  topic: section
subject: Exclusive Economic Zone
  topic: keywords
subject: North Natuna Sea
  topic: keywords
subject: Legal Diplomacy
  topic: keywords
subject: Rational Actor Model
  topic: keywords
creator: Dewi Fitriyani
creator: Syalwa Azzahra
creator: Muhammad Fikrul Umam
rights: Copyright (c) 2026 Dewi Fitriyani, Syalwa Azzahra, Muhammad Fikrul Umam (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-01
publication date: 2026-02-01
starting page: 196
ending page: 208
doi: 10.12026/sym.v1i1.121

Implementation of a Competency-Based Curriculum and Outcome-Based Education in PAI Learning in the Era of Artificial Intelligence from the Perspective of Bloom’s Taxonomy
type: item
description: Learning of Islamic Religious Education (PAI) in the digital era faces challenges in maintaining relevance, effectiveness, and its role in developing students’ knowledge, attitudes, and skills. The Competency-Based Curriculum and Outcome-Based Education are considered effective approaches to direct learning toward measurable and meaningful learning outcomes. This study aims to examine the implementation of the Competency-Based Curriculum and Outcome-Based Education in Islamic Religious Education from the perspective of Bloom’s Taxonomy with the support of Artificial Intelligence. This research employs a qualitative approach using library research. Data sources consist of scholarly articles, national and international journals, and academic books related to CBC, OBE, Bloom’s Taxonomy, and the use of AI in education. The findings indicate that the integration of CBC and OBE with Bloom’s Taxonomy provides a systematic learning framework that balances cognitive, affective, and psychomotor domains in PAI learning. Furthermore, Artificial Intelligence functions as a supportive tool that enhances adaptive learning, outcome-based assessment, and the comprehensive development of students’ competencies. Abstrak Pembelajaran Pendidikan Agama Islam (PAI) di era digital menghadapi tantangan untuk tetap relevan, efektif, dan mampu membentuk peserta didik yang kompeten secara pengetahuan, sikap, dan keterampilan. Pendekatan Kurikulum Berbasis Kompetensi dan Outcome Based Education dipandang sebagai solusi untuk mengarahkan pembelajaran pada capaian hasil belajar yang terukur dan bermakna. Penelitian ini bertujuan untuk mengkaji implementasi Kurikulum Berbasis Kompetensi dan Outcome Based Education dalam pembelajaran PAI dari perspektif Taksonomi Bloom dengan dukungan Artificial Intelligence. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian kepustakaan. Sumber data diperoleh dari artikel ilmiah, jurnal nasional dan internasional, serta buku akademik yang rel…
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Bloom’s Taxonomy
  topic: keywords
subject: Competency-Based Curriculum
  topic: keywords
subject: Islamic Religious Education
  topic: keywords
subject: Outcome-Based Education
  topic: keywords
creator: Muhammad Khoiril Anam
creator: Achmad Luthfi Imroni
creator: Auliatus Syifa
creator: Anggun Luthfiya Tsani
creator: Muhammad Uchaida Sabilil Matin
creator: Amir Awaludin
rights: Copyright (c) 2026 Muhammad Khoiril Anam, Achmad Luthfi Imroni, Auliatus Syifa, Anggun Luthfiya Tsani, Muhammad Uchaida Sabilil Matin, Amir Awaludin (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-29
publication date: 2026-01-29
starting page: 186
ending page: 195
doi: 10.12026/sym.v1i1.120

The Harmonization of National and Customary Law in Regulating Marriage in Indonesia: A Comparative Analysis
type: item
description: Marriage law in Indonesia occupies a unique position at the intersection of national and customary legal systems. The country’s cultural, religious, and value diversity makes marriage regulation not merely a matter of formal legality but also of social and moral legitimacy within communities. The tension between these two legal systems often raises issues concerning the validity, procedures, and legal consequences of marriage. This study aims to comparatively analyze the similarities, differences, and opportunities for harmonization between national and customary law in regulating marriage. Data were collected through library research involving statutory regulations, court decisions, and relevant academic literature, then analyzed using a normative juridical approach with a qualitative-comparative method. The findings indicate that national law emphasizes legal certainty and equality, whereas customary law focuses on kinship values and social balance. Despite their differences, both share the same goal of establishing a harmonious family. Therefore, their harmonization should be strengthened through adaptive legal reforms that respect cultural diversity and uphold justice and human rights principles. Abstrak Perkawinan di Indonesia merupakan ranah hukum yang unik karena berada pada persimpangan antara hukum nasional dan hukum adat. Keberagaman budaya, agama, dan sistem nilai menjadikan pengaturan perkawinan tidak hanya persoalan legalitas formal, tetapi juga berkaitan dengan legitimasi sosial dan moral dalam masyarakat. Ketegangan antara kedua sistem hukum ini kerap menimbulkan persoalan mengenai keabsahan, tata cara, dan akibat hukum suatu perkawinan. Penelitian ini bertujuan menganalisis secara komparatif persamaan, perbedaan, serta peluang harmonisasi antara hukum nasional dan hukum adat dalam pengaturan perkawinan. Data diperoleh melalui studi kepustakaan terhadap peraturan perundang-undangan, putusan pengadilan, serta literatur akademik yang relevan, kemudian d…
subject: Articles
  topic: section
subject: Comparative Analysis
  topic: keywords
subject: Customary Law
  topic: keywords
subject: Indonesia
  topic: keywords
subject: Marriage
  topic: keywords
subject: National Law
  topic: keywords
creator: Diafra Banowati
creator: Yohan Dwi Prasetyo
creator: Lies Kussetyowati
creator: Yosua Nugroho Yadiyanto
creator: M. Habib
rights: Copyright (c) 2026 Diafra Banowati, Yohan Dwi Prasetyo, Lies Kussetyowati, Yosua Nugroho Yadiyanto, M. Habib, S.Pd.I, M.Pd.I (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 176
ending page: 185
doi: 10.12026/sym.v1i1.113

Maintaining Neutrality amid Rivalry: An Analysis of Indonesia’s Foreign Policy in the ASEAN Outlook on the Indo-Pacific (AOIP)
type: item
description: This study aims to analyze the application of the Rational Actor Model (RAM) in Indonesia’s foreign policy through the ASEAN Outlook on the Indo-Pacific (AOIP) as a strategic response to the growing geopolitical rivalry between the United States and China. Employing a qualitative approach, the research utilizes primary data from the official AOIP (2019) document, statements from Indonesia’s Ministry of Foreign Affairs, and interviews cited in the FPCI (2023) report, complemented by secondary sources from academic journals and policy studies by RSIS and ISEAS. The findings indicate that AOIP represents Indonesia’s rational decision to advance its strategic interests while maintaining the “Independent and Active” foreign policy principle. The AOIP has effectively preserved ASEAN unity, reinforced regional centrality, and positioned Indonesia as a middle power that emphasizes inclusive diplomacy, institutional cooperation, and strategic balance amid great-power competition. Abstrak Penelitian ini bertujuan untuk menganalisis penerapan Rational Actor Model (RAM) dalam kebijakan luar negeri Indonesia melalui ASEAN Outlook on the Indo-Pacific (AOIP) sebagai respons terhadap rivalitas geopolitik antara Amerika Serikat dan Tiongkok di kawasan Indo-Pasifik. Menggunakan pendekatan kualitatif, penelitian ini memanfaatkan data primer dari dokumen resmi AOIP (2019), pernyataan kebijakan Kementerian Luar Negeri RI, serta wawancara dalam laporan FPCI (2023), dan data sekunder dari jurnal akademik serta laporan lembaga seperti RSIS dan ISEAS. Hasil penelitian menunjukkan bahwa AOIP merupakan langkah rasional Indonesia untuk memaksimalkan kepentingan strategisnya sekaligus mempertahankan prinsip “Bebas Aktif” dalam konteks geopolitik global. AOIP berperan penting dalam menjaga kesatuan ASEAN, memperkuat sentralitas regional, dan menegaskan posisi Indonesia sebagai middle power yang mengutamakan diplomasi inklusif, kerja sama institusional, dan keseimbangan kepentingan di tengah riva…
subject: Articles
  topic: section
subject: ASEAN Outlook on the Indo-Pacific (AOIP)
  topic: keywords
subject: Independent and Active
  topic: keywords
subject: Indonesian Foreign Policy
  topic: keywords
subject: Rational Actor Model
  topic: keywords
creator: Ulfa Diana
creator: Muhammad Fikrul Umam
rights: Copyright (c) 2026 Ulfa Diana, Muhammad Fikrul Umam (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-21
publication date: 2026-01-21
starting page: 165
ending page: 175
doi: 10.12026/sym.v1i1.110

Unequal Representation of Global Youth Knowledge in UNESCO Youth Discourse
type: item
description: This study employs a qualitative case study approach to analyze the mechanisms of representation of Global South youth knowledge within UNESCO youth policy processes, rather than to achieve global statistical generalization. The units of analysis are two UNESCO IESALC initiatives, namely Youth as Researchers and Youth-informed Policy Papers, which are treated as institutional cases. Data are drawn from official policy documents, program reports, and related publications. The analysis is conducted through content analysis and thematic analysis to examine the relationships between participation mechanisms, knowledge legitimacy, and policy integration. The findings indicate that Global South youth are actively involved in knowledge production; however, their contributions more often remain at the consultative level and are not substantively integrated into UNESCO’s global policy decision-making. This study does not claim to represent all UNESCO policies, but rather elucidates patterns of structural epistemic inequality that emerge in these two cases. Abstrak Penelitian ini menggunakan pendekatan studi kasus kualitatif untuk menganalisis mekanisme representasi pengetahuan pemuda Global South dalam proses kebijakan kepemudaan UNESCO, bukan untuk melakukan generalisasi statistik global. Unit analisis penelitian adalah dua inisiatif UNESCO IESALC, yaitu Youth as Researchers dan Youth-informed Policy Papers, yang diperlakukan sebagai kasus institusional. Data bersumber dari dokumen kebijakan resmi, laporan program, dan publikasi terkait. Analisis dilakukan melalui content analysis dan thematic analysis untuk menelusuri hubungan antara mekanisme partisipasi, legitimasi pengetahuan, dan integrasi kebijakan. Hasil penelitian menunjukkan bahwa pemuda Global South terlibat secara aktif dalam produksi pengetahuan, namun kontribusi mereka lebih sering berhenti pada level konsultatif dan belum terintegrasi secara substantif dalam keputusan kebijakan global UNESCO. Penelitian ini ti…
subject: Articles
  topic: section
subject: Epistemic Inequality
  topic: keywords
subject: Global South Youth
  topic: keywords
subject: Qualitative Case Study
  topic: keywords
subject: UNESCO IESALC
  topic: keywords
subject: Youth Policy
  topic: keywords
creator: Muhammad Irsad Maulana Khilman Asy-Syafi'i
creator: Eka Sriwahyuni
creator: Chifa Hairunnisa
creator: Regita Cahyani Putri
creator: Bima Wahyu Saputra
rights: Copyright (c) 2026 Muhammad Irsad Maulana Khilman Asy-Syafi'i, Eka Sriwahyuni, Chifa Hairunnisa, Regita Cahyani Putri, Bima Wahyu Saputra (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-13
publication date: 2026-01-13
starting page: 147
ending page: 164
doi: 10.12026/sym.v1i1.106

The Role of Forensic Accounting in Addressing Cybercrime and Digital Fraud
type: item
description: This study aims to analyze the role of forensic accounting in detecting and addressing cybercrime and digital fraud in the increasingly complex landscape of technology-based financial systems. The research employs a library research method, utilizing data sourced from scholarly articles, books, and official documents relevant to forensic accounting and digital security. An interpretative analysis was conducted to understand the relationship between technological advancement and the application of forensic accounting in digital financial investigations. The results indicate that forensic accounting plays a crucial role in tracing digital evidence, analyzing transactional anomalies, and validating electronic data through digital forensics, fraud analytics, and machine learning techniques. The findings further emphasize the importance of digital auditor competence, technological infrastructure support, and strong data security policies as key factors in preventing and mitigating digital fraud risks. Abstrak Penelitian ini bertujuan untuk menganalisis peran forensik akuntansi dalam mendeteksi dan menangani kejahatan siber serta kecurangan digital yang semakin kompleks di era keuangan berbasis teknologi. Penelitian ini menggunakan metode library research dengan sumber data berupa artikel ilmiah, buku, dan dokumen resmi yang relevan dengan topik forensik akuntansi dan keamanan digital. Analisis dilakukan secara interpretatif untuk memahami keterkaitan antara perkembangan teknologi dan penerapan forensik akuntansi dalam konteks investigasi keuangan digital. Hasil penelitian menunjukkan bahwa forensik akuntansi berperan penting dalam penelusuran bukti digital, analisis anomali transaksi, serta validasi data elektronik menggunakan teknik digital forensics, fraud analytics, dan machine learning. Selain itu, temuan juga menegaskan pentingnya kompetensi auditor digital, dukungan infrastruktur teknologi, dan penguatan kebijakan keamanan data sebagai faktor utama dalam mencegah s…
subject: Articles
  topic: section
subject: Cybercrime
  topic: keywords
subject: Data Security
  topic: keywords
subject: Digital Fraud
  topic: keywords
subject: Forensic Accounting
  topic: keywords
subject: Fraud Analytics
  topic: keywords
creator: Titania Abilla
creator: Lailatusyifa Habibah
creator: Gunawan Aji
rights: Copyright (c) 2026 Titania Abilla, Lailatusyifa Habibah, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
starting page: 128
ending page: 136
doi: 10.12026/sym.v1i1.101

Analysis of the Implementation of PSAK 407 on Ijarah Transactions in the 2024 Financial Statements of PT. Bank Syariah Indonesia (BSI) Tbk.
type: item
description: This study aims to analyze the implementation of PSAK 407 concerning ijarah transactions in the financial statements of PT Bank Syariah Indonesia Tbk (BSI) for the Fourth Quarter of 2024. The research employs a qualitative descriptive-comparative approach using secondary data from the Quarterly Financial Report (December 2024), Notes to the Financial Statements (CALK), and documents of PSAK 407 and PSAK 3. The findings indicate that BSI has consistently applied PSAK 407 in terms of recognition, measurement, presentation, and disclosure of ijarah transactions. Ijarah assets are recognized at acquisition cost, depreciated using the straight-line method, and income is recognized proportionally over the contract period. The financial statements also clearly distinguish between regular ijarah and IMBT treatments, ensuring transparency and accountability in line with Islamic accounting standards in Indonesia. Abstrak Penelitian ini bertujuan untuk menganalisis penerapan PSAK 407 mengenai transaksi ijarah pada laporan keuangan PT Bank Syariah Indonesia Tbk (BSI) periode Triwulan IV Tahun 2024. Penelitian menggunakan pendekatan kualitatif deskriptif-komparatif dengan sumber data sekunder berupa laporan publikasi triwulan Desember 2024, Catatan atas Laporan Keuangan (CALK), dan dokumen PSAK 407 serta PSAK 3. Hasil penelitian menunjukkan bahwa BSI telah menerapkan PSAK 407 secara konsisten pada aspek pengakuan, pengukuran, penyajian, dan pengungkapan transaksi ijarah. Aset ijarah diakui berdasarkan biaya perolehan, disusutkan menggunakan metode garis lurus, dan pendapatan diakui secara proporsional sepanjang masa akad. Laporan keuangan BSI juga menyajikan informasi yang jelas mengenai perbedaan perlakuan antara ijarah biasa dan IMBT, serta memenuhi prinsip transparansi dan akuntabilitas sesuai standar akuntansi syariah di Indonesia.
subject: Articles
  topic: section
subject: Financial Statements
  topic: keywords
subject: Ijarah
  topic: keywords
subject: Ijarah Muntahiyah Bittamlik (IMBT)
  topic: keywords
subject: PSAK 407
  topic: keywords
creator: Sheila Arisonya Mulyani
creator: Levia Niza Arliani
creator: Gunawan Aji
rights: Copyright (c) 2026 Sheila Arisonya Mulyani, Levia Niza Arliani, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
starting page: 137
ending page: 146
doi: 10.12026/sym.v1i1.099

Integrating Cloud, AI, and Blockchain Technologies in Payroll Accounting: A Systematic Review of Benefits, Challenges, and Innovation Trends
type: item
description: The rapid digital transformation in accounting has led to the widespread adoption of cloud-based payroll systems, which integrate automation, data analytics, and real-time processing to enhance operational efficiency and reporting accuracy. This study employs a Systematic Literature Review (SLR) approach to synthesize recent research on the benefits, challenges, and technological innovations of cloud-based payroll systems in accounting between 2018 and 2025. The review analyzed 25 peer-reviewed publications sourced from Scopus, ScienceDirect, Google Scholar, and other major databases using PRISMA guidelines. Findings indicate that cloud-based payroll systems significantly improve financial transparency, data accessibility, and compliance accuracy while reducing manual errors and administrative costs. However, key challenges include data security risks, limited user training, regulatory complexity, and high initial investment for digital infrastructure. The novelty of this research lies in its focused synthesis of payroll-specific cloud applications within accounting, providing a conceptual framework that links technological efficiency, cybersecurity, and strategic financial governance. Abstrak Transformasi digital yang pesat dalam bidang akuntansi telah mendorong penerapan luas sistem penggajian berbasis cloud, yang mengintegrasikan otomatisasi, analitik data, dan pemrosesan waktu nyata untuk meningkatkan efisiensi operasional serta akurasi pelaporan keuangan. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) untuk mensintesis hasil-hasil penelitian terkini mengenai manfaat, tantangan, dan inovasi teknologi dari sistem penggajian berbasis cloud dalam konteks akuntansi pada periode 2018–2025. Sebanyak 25 artikel ilmiah terindeks dari Scopus, ScienceDirect, dan Google Scholar dianalisis berdasarkan pedoman PRISMA. Hasil menunjukkan bahwa sistem penggajian berbasis cloud secara signifikan meningkatkan transparansi keuangan, aksesibilitas data, da…
subject: Articles
  topic: section
subject: AI Integration
  topic: keywords
subject: Accounting
  topic: keywords
subject: Blockchain
  topic: keywords
subject: Cloud-Based Payroll Systems
  topic: keywords
subject: Data Security
  topic: keywords
creator: Arum Kumala Sari
creator: Nur Imamah Baety
creator: Gunawan Aji
rights: Copyright (c) 2026 Arum Kumala Sari, Nur Imamah Baety, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
starting page: 118
ending page: 127
doi: 10.12026/sym.v1i1.098

Reformulating Agency Theory within the Framework of Sharia-Based Accounting: A Philosophical and Ethical Integration
type: item
description: This study examines the integration of agency theory within the framework of Sharia-based accounting by exploring its philosophical, emancipatory, and ethical-spiritual dimensions. Using a systematic literature review and qualitative interpretive analysis, this research identifies that Islamic accounting extends beyond technical financial reporting and embodies moral accountability grounded in amanah (trust), justice, and tauhid (divine unity). The findings indicate that incorporating Sharia principles strengthens transparency, reduces information asymmetry, and mitigates agency conflicts through spiritual awareness and ethical conduct. The integration of agency theory with Sharia values forms a normative model that unites economic rationality with divine responsibility, promoting a balance between profit-seeking behavior and moral integrity. This study contributes to the development of an Islamic governance paradigm that emphasizes accountability to both humans and God, while its conceptual limitation opens future avenues for empirical validation across Islamic financial institutions. Abstrak Penelitian ini mengkaji integrasi teori keagenan dalam kerangka akuntansi berbasis syariah melalui pendekatan filosofis, emansipatoris, dan etika-spiritual. Dengan menggunakan metode tinjauan pustaka sistematis dan analisis interpretatif kualitatif, penelitian ini menemukan bahwa akuntansi syariah tidak hanya berfungsi sebagai alat pelaporan keuangan teknis, tetapi juga sebagai bentuk pertanggungjawaban moral yang berlandaskan pada nilai amanah, keadilan, dan tauhid. Hasil penelitian menunjukkan bahwa penerapan prinsip-prinsip syariah memperkuat transparansi, mengurangi asimetri informasi, serta meminimalkan konflik keagenan melalui kesadaran spiritual dan perilaku etis. Integrasi teori keagenan dengan nilai-nilai syariah menghasilkan model normatif yang memadukan rasionalitas ekonomi dengan tanggung jawab ilahiah, menciptakan keseimbangan antara orientasi laba dan integritas …
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Agency Theory
  topic: keywords
subject: Ethical Governance
  topic: keywords
subject: Islamic Finance
  topic: keywords
subject: Sharia Accounting
  topic: keywords
creator: Lizza Andini
creator: Kayla Rossida
creator: Gunawan Aji
rights: Copyright (c) 2026 Lizza Andini, Kayla Rossida, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
starting page: 110
ending page: 117
doi: 10.12026/sym.v1i1.096

Application of Agency Theory in Corporate Financial Decision Making
type: item
description: Financial decision-making is an important aspect of corporate management because it directly affects the company’s long-term performance and value. In modern companies, the separation between ownership and management often causes conflicts of interest between owners and management, making Agency Theory a relevant analytical framework for understanding this phenomenon. This study aims to examine the application of Agency Theory in corporate financial decision-making, particularly in relation to agency conflicts, information asymmetry, and agency costs, as well as their implications for capital structure decisions, dividend policies, and investments. This study uses a qualitative approach with a literature review method through analysis and synthesis of various relevant scientific sources in the fields of finance and management. The results of the study show that agency conflicts and information asymmetry play a significant role in influencing management behavior in making financial decisions, which under certain conditions can reduce the efficiency and financial performance of the company. In addition, effective corporate governance mechanisms have been proven to reduce agency problems and improve the quality of financial decisions. Abstrak Pengambilan keputusan keuangan merupakan aspek penting dalam pengelolaan perusahaan karena berpengaruh langsung terhadap kinerja dan nilai perusahaan dalam jangka panjang. Dalam perusahaan modern, pemisahan antara kepemilikan dan pengelolaan sering menimbulkan konflik kepentingan antara pemilik dan manajemen, sehingga Agency Theory menjadi kerangka analisis yang relevan untuk memahami fenomena tersebut. Penelitian ini bertujuan untuk mengkaji penerapan Agency Theory dalam pengambilan keputusan keuangan perusahaan, khususnya terkait konflik keagenan, asimetri informasi, dan biaya keagenan serta implikasinya terhadap keputusan struktur modal, kebijakan dividen, dan investasi. Penelitian ini menggunakan pendekatan kualitatif dengan m…
subject: Articles
  topic: section
subject: Agency Conflict
  topic: keywords
subject: Agency Theory
  topic: keywords
subject: Corporate Finance
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: Financial Decision
  topic: keywords
creator: Ashilfa Ninda Arohma
creator: Adelia Delima Agustin
creator: Gunawan Aji Gunawan
rights: Copyright (c) 2026 Ashilfa Ninda Arohma, Adelia Delima Agustin, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-07
publication date: 2026-01-07
starting page: 102
ending page: 109
doi: 10.12026/sym.v1i1.095

Public Sentiment Analysis on Investment Fraud Phenomenon in Indonesia: A Social Media Study with Brand24 (6 November – 6 December 2025)
type: item
description: This study aims to analyze public sentiment regarding the phenomenon of investment fraud in Indonesia through social media monitoring using Brand24. Data were collected from November 6 to December 6, 2025, across multiple platforms, including TikTok, Twitter (X), YouTube, news portals, blogs, and online forums. Using a quantitative approach, digital conversations were transformed into measurable data such as volume, reach, and sentiment. The results indicate a 2,998% surge in discussions with 6,258 mentions and a total social media reach of 140 million. TikTok and YouTube emerged as the primary platforms for issue dissemination, dominated by positive sentiment linked to education, awareness, and law enforcement narratives. These findings highlight the critical role of visual media and influential figures in shaping public opinion, emphasizing the need for stronger risk communication and financial literacy strategies. Abstrak Penelitian ini bertujuan untuk menganalisis sentimen publik terhadap fenomena penipuan investasi di Indonesia melalui pemantauan media sosial menggunakan Brand24. Data dikumpulkan selama periode 6 November hingga 6 Desember 2025 dari berbagai sumber, termasuk TikTok, Twitter (X), YouTube, portal berita, blog, dan forum online. Dengan pendekatan kuantitatif, penelitian ini mengubah percakapan digital menjadi data terukur berupa volume, jangkauan, dan sentimen publik. Hasil menunjukkan lonjakan pembahasan sebesar 2.998% dengan 6.258 penyebutan dan jangkauan media sosial mencapai 140 juta. TikTok dan YouTube menjadi saluran utama penyebaran isu, dengan dominasi sentimen positif terkait edukasi, peringatan, dan penegakan hukum. Temuan ini menegaskan pentingnya media visual dan figur berpengaruh dalam membentuk opini publik serta perlunya strategi komunikasi risiko dan literasi keuangan yang lebih efektif.
subject: Articles
  topic: section
subject: Brand24
  topic: keywords
subject: Investment Fraud
  topic: keywords
subject: Public Sentiment Analysis
  topic: keywords
subject: Social Media
  topic: keywords
creator: Istiqomah
creator: Desy Jayantiningsih
creator: Gunawan Aji
rights: Copyright (c) 2026 Istiqomah, Desy Jayantiningsih, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-07
publication date: 2026-01-07
starting page: 92
ending page: 101
doi: 10.12026/sym.v1i1.094

The Scientific Miracle of the Separation of Night from Day in a Verse of Surah Ya-Sin
type: item
description: This research examines the extent to which the meaning of Allah’s statement, “And a sign for them is the night. We remove from it the day, and they are left in darkness” (Yā-Sīn: 37), corresponds with modern scientific discoveries. It aims to demonstrate the reality of scientific miraculousness in this verse. The study employs an inductive approach by examining cosmic verses in Surah Yā-Sīn, an analytical approach through linguistic and semantic analysis of the Qur’anic vocabulary, and a comparative approach by contrasting scientific perspectives with classical exegesis. The research show that reflection on the universe strengthens faith in the Creator, that night is the natural state of the Earth while day is a thin atmospheric phenomenon, and that the Qur’anic imagery precisely describes this reality. Modern scientific discoveries are found to be consistent with the Qur’anic explanation. ملخص يسعى هذا البحث إلى بيان مدى توافق معنى قوله تعالى: *﴿وَآيَةٌ لَّهُمُ اللَّيْلُ نَسْلَخُ مِنْهُ النَّهَارَ فَإِذَا هُم مُّظْلِمُونَ﴾* [يس: 37] مع الاكتشافات العلمية الحديثة، وإثبات حقيقة الإعجاز العلمي في هذه الآية الكريمة. اعتمدت الباحثة المنهج الاستقرائي في تتبع الآيات الكونية في سورة يس، والمنهج التحليلي من خلال دراسة المفردات القرآنية دراسة لغوية دقيقة، إضافة إلى المنهج المقارن بمقارنة أقوال علماء العلوم الكونية والطبيعية بأقوال المفسرين وعلماء اللغة. وتوصل البحث إلى أن التفكر في نظام الكون يقود إلى الإيمان بالخالق، وأن الليل هو الأصل بينما النهار طبقة رقيقة ناتجة عن انعكاس أشعة الشمس في الغلاف الجوي، وهو ما يبرز دقة التعبير القرآني وتوافقه مع معطيات العلم الحديث.
subject: Articles
  topic: section
subject: Day
  topic: keywords
subject: Modern Science
  topic: keywords
subject: Night
  topic: keywords
subject: Scientific Miracles
  topic: keywords
subject: Surah Yā-Sīn
  topic: keywords
creator: Safia Ali Morshed Mohammad Thah
creator: Yousef Mohammed Abdo Mohammed Al-Awadhy
rights: Copyright (c) 2026 Dr. Safia A. M. M. Thah, Yousef Mohammed Abdo Mohammed Al-Awadhy (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
starting page: 50
ending page: 69
doi: 10.12026/sym.v1i1.088

Affection and Boundaries in Parenting: An Ethical Analysis from a Family Education Perspective
type: item
description: Parenting play an important role in shaping emotional regulation and character development in children. In everyday practice, affection is often understood as emotional support without clear boundaries, which can potentially hinder the development of children’s self-regulation. This article aims to analyze the relationship between affection and boundaries in child-rearing patterns from the perspective of parenting ethics and family education. The article was written using a conceptual-analytical approach, drawing on a review of scientific literature from the past five years and reflecting on professional practice in the field of child development services. The analysis results indicate that parenting styles emphasizing unconditional love without consistent boundaries tend to be associated with poor emotional regulation, self-control, and child responsibility. Conversely, integrating affection, structure, and ethical values into parenting supports more adaptive emotional development and prepares children to face social and educational demands. Abstrak Pola asuh orang tua memegang peran penting dalam pembentukan regulasi emosi dan pengembangan karakter anak. Dalam praktik sehari-hari, kasih sayang sering dipahami sebagai dukungan emosional tanpa disertai batasan yang jelas, sehingga berpotensi menghambat perkembangan regulasi diri anak. Artikel ini bertujuan menganalisis relasi antara kasih sayang dan batasan dalam pola asuh anak dari perspektif etika pengasuhan dan pendidikan keluarga. Penulisan artikel menggunakan pendekatan konseptual-analitis melalui kajian literatur ilmiah lima tahun terakhir serta refleksi praktik profesional di bidang layanan tumbuh kembang anak. Hasil analisis menunjukkan bahwa pola asuh yang menekankan kasih sayang tanpa batasan yang konsisten cenderung berkaitan dengan lemahnya regulasi emosi, kontrol diri, dan tanggung jawab anak. Sebaliknya, integrasi kasih sayang, struktur, dan nilai etis dalam pengasuhan mendukung perkembangan emosi yang…
subject: Articles
  topic: section
subject: Affection
  topic: keywords
subject: Boundaries
  topic: keywords
subject: Emotional Regulation
  topic: keywords
subject: Family Education
  topic: keywords
subject: Parenting
  topic: keywords
creator: Tri Gunadi
creator: Andik Matulessy
creator: Basillia
rights: Copyright (c) 2026 Tri Gunadi, Andik Matulessy, Basillia (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-04
publication date: 2026-01-04
starting page: 23
ending page: 29
doi: 10.12026/sym.v1i1.087

Implementation of PSAK 73 on Leases for the Recognition of Right-Of-Use Assets and Lease Liabilities at PT. Garuda Indonesia (Persero) Tbk
type: item
description: This study aims to analyze the implementation of PSAK 73 on leases at PT Garuda Indonesia (Persero) Tbk with a focus on the recognition of right-of-use assets, lease liabilities, finance expenses, and the implications of lease contract restructuring after homologation. The research method used is descriptive qualitative through content analysis of financial statements, notes to financial statements, and disclosures related to leases for the 2021–2023 period. The results of the study show that the application of PSAK 73 has significantly changed the structure of Garuda Indonesia’s financial reporting. The present value of lease liabilities, which was originally recorded at USD 1.84 billion in 2021, drastically decreased to USD 170.06 million in 2022, primarily due to the homologation restructuring and changes in the lease scheme to power by the hour (PBH). In 2023, the company recorded lease liabilities of USD 231.73 million, financial expenses of USD 183.87 million, and depreciation of right-of-use assets of USD 207.63 million. Although PSAK 73 improves reporting transparency, the findings show that variable lease payments in the PBH scheme are not fully reflected in basic liabilities, thus creating a potential understatement of economic exposure. Abstrak Penelitian ini bertujuan untuk menganalisis implementasi PSAK 73 tentang sewa pada PT Garuda Indonesia (Persero) Tbk dengan fokus pada pengakuan aset hak-guna, liabilitas sewa, beban keuangan, serta implikasi restrukturisasi kontrak sewa pasca homologasi. Metode penelitian yang digunakan adalah kualitatif deskriptif melalui analisis isi laporan keuangan, catatan atas laporan keuangan, serta pengungkapan terkait sewa untuk periode 2021–2023. Hasil penelitian menunjukkan bahwa penerapan PSAK 73 memberikan perubahan signifikan pada struktur pelaporan keuangan Garuda Indonesia. Nilai kini liabilitas sewa yang semula tercatat sebesar USD 1,84 miliar pada 2021 menurun drastis menjadi USD 170,06 juta pada 2022 akibat rest…
subject: Articles
  topic: section
subject: Financial Accounting
  topic: keywords
subject: Leases
  topic: keywords
subject: Lease Liabilities
  topic: keywords
subject: PSAK 73
  topic: keywords
subject: Right-of-Use Assets
  topic: keywords
creator: Novidhoh Kahar
creator: Dinda Ufiq Sarimanah
creator: Gunawan Aji
rights: Copyright (c) 2026 Novidhoh Kahar, Dinda Ufiq Sarimanah, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-04
publication date: 2026-01-04
starting page: 30
ending page: 40
doi: 10.12026/sym.v1i1.085

Analyzing the Implementation of Sharia Economic Principles in Capital Market Investment: A Study of DSN-MUI Fatwas No. 40 (2003) and No. 80 (2011)
type: item
description: This study aims to analyze the implementation of Sharia economic principles in capital market investment in Indonesia and its impact on market development and investor confidence. The research employs a qualitative descriptive method using a literature review approach, with primary sources from the Qur’an, Hadith, and DSN-MUI fatwas, and secondary sources from academic works, financial reports, and OJK regulations. The findings reveal that applying Sharia principles strengthens market integrity through fair, transparent mechanisms free from riba, gharar, and maysir. Furthermore, Sharia-based investment contributes to improving financial literacy, promoting sustainable economic growth, and expanding access to halal investment opportunities in Indonesia. Abstrak Penelitian ini bertujuan untuk menganalisis penerapan prinsip ekonomi syariah dalam investasi di pasar modal Indonesia serta dampaknya terhadap perkembangan pasar dan kepercayaan investor. Metode yang digunakan adalah penelitian deskriptif kualitatif dengan pendekatan studi kepustakaan, melibatkan sumber primer berupa Al-Qur’an, Hadis, serta fatwa DSN-MUI, dan sumber sekunder dari literatur akademik, laporan lembaga keuangan, dan peraturan OJK. Hasil penelitian menunjukkan bahwa penerapan prinsip syariah memperkuat integritas pasar modal melalui mekanisme yang adil, transparan, dan bebas dari riba, gharar, dan maysir. Selain itu, investasi syariah berkontribusi terhadap peningkatan literasi keuangan, pembangunan ekonomi berkelanjutan, dan perluasan akses investasi halal di Indonesia.
subject: Articles
  topic: section
subject: DSN-MUI
  topic: keywords
subject: Islamic Capital Market
  topic: keywords
subject: Islamic Economic Principles
  topic: keywords
subject: Sharia Investment
  topic: keywords
creator: Fatin Rizqi Naurah
creator: Muhammad Ilyas Jailani
creator: Gunawan Aji
rights: Copyright (c) 2026 Fatin Rizqi Naurah, Muhammad Ilyas Jailani, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-04
publication date: 2026-01-04
starting page: 41
ending page: 49
doi: 10.12026/sym.v1i1.083

Analysis of Corporate Social Responsibility (CSR) Disclosure in Manufacturing Companies Listed on the Indonesia Stock Exchange
type: item
description: This study aims to analyze the patterns, communication strategies, and quality of Corporate Social Responsibility (CSR) disclosures in manufacturing companies listed on the Indonesia Stock Exchange. The data were obtained from annual reports, sustainability reports, and official company websites selected using a purposive sampling technique. Data were analyzed qualitatively through content and narrative analysis to evaluate the depth and consistency of CSR disclosures. The results reveal significant variations among companies: Unilever presents the most strategic and comprehensive CSR narrative, Indofood emphasizes operational and community empowerment aspects, while Mayora remains more compliance-oriented. These findings indicate that company size and ESG integration significantly influence the depth and quality of CSR disclosures within Indonesia’s manufacturing sector. Abstrak Penelitian ini bertujuan untuk menganalisis pola, strategi komunikasi, dan kualitas pengungkapan Corporate Social Responsibility (CSR) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data penelitian berasal dari laporan tahunan, laporan keberlanjutan, dan situs resmi perusahaan yang dipilih melalui teknik purposive sampling. Analisis data dilakukan menggunakan pendekatan kualitatif melalui analisis isi dan analisis naratif untuk menilai kedalaman dan konsistensi pengungkapan CSR. Hasil penelitian menunjukkan adanya variasi signifikan antar perusahaan: Unilever menampilkan narasi CSR yang paling strategis dan komprehensif, Indofood menonjol dalam aspek operasional dan pemberdayaan masyarakat, sedangkan Mayora cenderung bersifat normatif dan berorientasi pada kepatuhan. Temuan ini menegaskan bahwa ukuran perusahaan dan integrasi ESG memengaruhi kedalaman serta kualitas pengungkapan CSR di sektor manufaktur Indonesia.
subject: Articles
  topic: section
subject: Corporate Social Responsibility
  topic: keywords
subject: CSR Disclosure
  topic: keywords
subject: Manufacturing Companies
  topic: keywords
subject: Stock Exchange
  topic: keywords
creator: Naila Mardlo Tillah
creator: Tsamrotul Khusna
creator: Gunawan Aji
rights: Copyright (c) 2026 SYMPHONIA https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-03
publication date: 2026-01-03
starting page: 1
ending page: 10
doi: 10.12026/sym.v1i1.082

Analysis of the Influence of Security Perception on the Level of Public Concern in Using the DANA Application
type: item
description: This study examines how public anxiety levels when using the DANA e-wallet application are impacted by security perception. Data were gathered from 24 observations of news and social media (App X) using a quantitative method using simple linear regression (OLS) using EViews 12. The findings show that anxiety levels are strongly impacted negatively by security perception (coefficient -0.307849; p-value 0.0054), accounting for 39.11% of the variation (R² = 0.391052). While news frequency turned out to be negligible, the traditional assumption tests (normality, heteroscedasticity, multicollinearity, and autocorrelation) were fulfilled. The results highlight how crucial proactive security communication is in reducing user concern. The study suggests creating techniques for educating people about digital security and investigating other psychological aspects. Abstrak Studi ini menganalisis bagaimana tingkat kecemasan publik saat menggunakan aplikasi dompet digital DANA dipengaruhi oleh persepsi keamanan. Data dikumpulkan dari 24 pengamatan berita dan media sosial (App X) menggunakan metode kuantitatif dengan regresi linier sederhana (OLS) menggunakan EViews 12. Hasil penelitian menunjukkan bahwa tingkat kecemasan dipengaruhi secara negatif yang signifikan oleh persepsi keamanan (koefisien -0.307849; nilai p 0.0054), yang menjelaskan 39,11% variasi (R² = 0.391052). Meskipun frekuensi berita ternyata tidak signifikan, uji asumsi tradisional (normalitas, heteroskedastisitas, multikolinearitas, dan autokorelasi) terpenuhi. Hasil ini menyoroti betapa pentingnya komunikasi keamanan proaktif dalam mengurangi kekhawatiran pengguna. Studi ini menyarankan untuk mengembangkan teknik pendidikan tentang keamanan digital dan menyelidiki aspek psikologis lainnya.
subject: Articles
  topic: section
subject: DANA Application
  topic: keywords
subject: Digital Wallet
  topic: keywords
subject: FinTech
  topic: keywords
subject: Level of Concern
  topic: keywords
subject: Perception of Security
  topic: keywords
creator: Evie Setianingrum
creator: Nana Raudhotul Janah
creator: Gunawan Aji
rights: Copyright (c) 2026 Evie Setianingrum, Nana Raudhotul Janah, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-03
publication date: 2026-01-03
starting page: 11
ending page: 22
doi: 10.12026/sym.v1i1.081