This article aims to meticulously synthesis empirical findings pertaining to the conduct of zakat collection institutions in Indonesia, emphasizing the incorporation of legal requirements such as Good Amil Governance, transparency and accountability, Zakat Core Principles (ZCP), and PSAK 109. The study adopted a qualitative methodology, pursuing a Systematic Literature Review (SLR) of 30 peer-reviewed and open-access articles, which underwent thematic analysis in compliance with PRISMA guidelines. The synthesis outcomes reveal that effective Amil governance constitutes an ultimate framework that enlightens standards for disclosure and accountability, which fosters concurrence between zakat patrons as well as impacting the efficacy of zakat institutions. ZCP and PSAK 109 behave as an ethical basis and scientific tools that augment the trustworthiness and authenticity of oversight, yet it remains to encounter obstacles concerning institutional ability alongside unity at its execution. This article presents an extensive theory converging on the dispersed nature of the Zakat authority literature while is beneficial empirically to the advancement of Islamic social finance studies, whereas providing ideas to strengthen Zakat governance in Indonesia.

Artificial intelligence (AI) and robotics are transforming the foundations of medical practice. Their integration creates new opportunities for precision, individualization and efficiency but also raises fundamental ethical questions about knowledge, responsibility and legitimacy. This article summarizes the main opportunities and risks of the use of AI and robotics in medicine and shows how these technologies reshape the epistemic, normative and social dimensions of medical practice. While numerous ethical principles and guidelines provide initial guidance, the real impact arises only when the principles are embedded in concrete clinical, institutional and procedural contexts. There are three guiding ideas that are proposed as the basis of such ethics: epistemic transparency, shared responsibility and discursive-procedural legitimacy. These form the foundation of alearning, reflective and patient-centered ethics of the responsible use of technology.

Introduction. Traditionally, the problem of defining the foundations of legal values is studied within the framework of natural law interpretivism and formal epistemology. The epistemic approach asserts the degree of evidence, consistency and truthfulness of the studied concepts and worldviews. However, due to the substantive connection acknowledged between law and morality, there arises the problem of correlating the epistemic and axiological principles within the concept of legal values. The aim of the study is to develop a holistic understanding of epistemic legal values and determine their functional advantages in the legal practices. Materials and Methods. The article presents a comparative analysis of the attitudes towards the concept of legal values from the point of view of natural-law and positivism. The provisions and arguments demonstrating practical applicability of both approaches were arranged and structured. The analysis of relevant scientific research made it possible to distinguish the hierarchical structure of the concept under study and its components. Results. The original neutrality of a legal value has been ascertained. Systematization of the arguments in favour of the natural law approach makes it possible to explain the moral basis of the legal values. However, morality cannot be universally applicable due to sociocultural differences. Therefore, the theory of equal unity of axiological and epistemic values of law proves to be untenable. In the frame of legal realism, the theory of axiological values does not contradict the principles of positivism, on condition of adhering to the principle of the supremacy of law, which results in increased significance of the epistemic values aimed at ensuring the efficient legal practices (consistent and predictable), and eliminating bias and discrimination. Discussion and Conclusion. The epistemic values that affirm the principle of legal objectivity are the functional core of any legal system, whereas an alternative thinking paradigm (the moralizing interpretation) can be considered only as a predictor of the methodological changes in social legal relationships. The definition of the notion of “epistemic legal values” developed by the authors contributes to the expansion of the analytical toolkit of modern science. The results of the study can be implemented into the process of epistemic modeling of legal practices.

Abstract In the digital age, the legislative process—the cornerstone of democracy—is being profoundly transformed by advanced technologies, particularly artificial intelligence (AI). Despite its significance, this shift remains largely overlooked in public and academic discussions. There is still no established field of ‘digital lawmaking,’ while concerns are growing about the transparency of AI use and its impact on legislation and democratic decision-making. This study provides a structured overview of the current state of digitalization in lawmaking, with a particular focus on the growing use of AI across parliaments. Drawing on international examples, it aims to increase transparency in legislative processes and to support the development of future-oriented digital solutions. Beyond describing current developments, the paper explores the potential, feasibility, and ethical basis of what could emerge as the most promising technological concept for future legislative processes: digital twins—as transformative tools for legislative planning and monitoring.

This article re-examines the legitimacy of criminal regulation of cannabis use within the theoretical framework of the Hart-Devlin debate, with a view to clarifying the limits of criminal law intervention in cases of so-called “harmless immorality.” To this end, it first compares and analyzes Hart’s liberal theory of criminalization, which inherits John Stuart Mill’s harm principle, with Devlin’s legal moralism, which justifies the exercise of the penal power on the basis of majority morality and social cohesion. On that basis, it offers a theoretical account of how the competing values of individual self-determination, public health, and the protection of minors are structured in contemporary debates over cannabis regulation. The article then examines the processes of decriminalization and legalization of cannabis, as well as the associated constitutional debates, in jurisdictions such as the United States, Canada, and Germany, and explores their tensions with the international drug control regime established under United Nations conventions. It further surveys empirical research on the extent to which criminal law-centered drug policies have in fact contributed to reducing drug use, lowering crime rates, and improving public health outcomes. On the domestic front, the article analyzes the structure of blanket criminalization of cannabis use and possession under the Korean Narcotics Control Act, together with the reasoning of the Constitutional Court and the Supreme Court, and identifies the points at which the current legislative scheme either conflicts with, or operates in a manner that undermines, core modern principles of criminal law such as ultima ratio, the prohibition of excessive punishment, and the protection of adult individuals’ freedom in self-regarding conduct. Building on this analysis, it proposes a phased decriminalization strategy that clearly distinguishes between mere use/possession and profit-motivated distribution/ trafficking, and that shifts the regulatory model for the former toward an administrative, treatment- and education-oriented public health approach. Overall, by taking the debate over cannabis regulation as a focal case, the article reconstructs the classical confrontation between liberalism and legal moralism regarding the justification and limits of criminalization, and, through the integration of comparative and empirical analysis, argues for a fundamental reconsideration of Korean criminal law at both the legislative and interpretive levels.

On July 19th 2024, the International Court of Justice issued an advisory opinion affirming that Israel's occupation of Palestinian territories is illegal under international law. The opinion states that Israel has violated the principle of prohibition of acquisition of territory by force and the right of the Palestinian people to self-determination. Although non-binding, the advisory opinion has high normative power and provides a legal and moral basis for states and international organizations to act. This research aims to analyze the legal consequences and obligations of UN member states arising from the opinion, as well as to evaluate its effectiveness in promoting the resolution of international disputes. The method used is normative legal research with an international treaty, case, conceptual, and historical approach. Legal materials were collected through literature review and analyzed qualitatively. The results of theresearch indicate that although this opinion is not legally binding, it remains an important instrument in clarifying the legal status of an action, strengthening the legitimacy of the Palestinian diplomatic struggle, and encouraging global collective action. However, its substantial implementation is still hindered by international political factors, such as the fragmentation of member states' positions. Therefore, collective efforts are needed to strengthen the influence of advisory opinions in the enforcement of international law.

Every government needs a solid foundation. According to the author, this foundation is a crucial element, as it serves as a determinant in every policy taken by stakeholders. Success in carrying out public administration duties will be realized if it is based on a strong foundation, namely ethics. This article aims to explain and provide an analysis that ethics in public administration plays a major role in every public policy taken by decision-makers. The analytical descriptive method will be the model approach in this research. The results of the data analysis indicate that ethical values in public administration refer to basic moral principles such as integrity, honesty, transparency, accountability, fairness, and professionalism, which aim to create good governance by prioritizing the public interest, equality, and social justice.

The article examines the correlation between the principle of the presumption of taxpayer good faith and the doctrine of due diligence in tax legal relations. The author argues that the effective fulfillment of the constitutional obligation to pay taxes requires not only a legal but also a moral and ethical basis – namely, the taxpayer’s good faith, which implies conscientious behavior within the framework of the law. At the same time, tax legislation does not contain a clear definition of the criteria of good faith, and judicial practice fluctuates between the presumption of good faith and the requirement to demonstrate due tax prudence. Theoretical foundations of the categories of good faith and due diligence are analyzed, and their different meanings in private-law and public-law relations are emphasized. The author demonstrates that in the field of public law, where the imperative method of regulation is employed, defining criteria for unfair behavior is essential to ensure legal certainty. The necessity of legally codifying the taxpayer’s obligation to act in good faith is substantiated, as well as the advisability of incorporating into national legislation the doctrines of business purpose, substance over form, reality of economic transactions, and step-by-step agreement, which are widely used in global practice to counter tax abuse. Considerable attention is devoted to the analysis of judicial practice and the views of domestic and foreign scholars regarding the taxpayer’s obligation to verify their counterparties. The author criticizes the tendency to impose an excessive burden of control on taxpayers with respect to their counterparties’ behavior, which effectively duplicates the functions of tax authorities and violates the principle of personal liability. The article states that the doctrine of due diligence, being unregulated by law, cannot restrict the operation of the presumption of good faith. It is concluded that the principle of the presumption of taxpayer good faith should prevail over the doctrine of due diligence, as it aligns with the duty of tax authorities to prove the legality of their decisions and with the presumption of legitimacy of taxpayers’ actions in tax law.

Economic inequality and high poverty rates remain crucial issues in many Muslim-majority countries. This is due to the unequal distribution of wealth, the low quality of public services, and the suboptimal utilization of Islamic economic instruments such as zakat and waqf. Sharia microfinance has emerged as a fair and inclusive financing solution. However, the current model tends to imitate conventional systems and does not fully reflect the values of maqasid al-shariah, particularly in the aspect of hifdz al-mal (protection of wealth). This research aims to rebuild the Sharia microfinance model based on maqashid al-shariah fi hifdz al-mal as an ethical and normative basis for creating an Islamic financial system that is fair, sustainable, and relevant to contemporary socio-economic challenges. Using an Islamic legal research case study approach, this research examines the principles of Islamic financial management, critiques the weaknesses of existing microfinance models, both conventional and Sharia-compliant, and proposes more comprehensive design alternatives. Primary data for this study were obtained through field surveys, in-depth interviews, and direct observation at several Sharia Microfinance Institutions and beneficiary communities. The research results indicate that the application of maqashid al-shariah in the context of asset protection can strengthen the contribution of Islamic financial institutions to empowering micro, small and medium enterprises, alleviating poverty, and achieving the Sustainable Development Goals (SDGs). The proposed model emphasizes the principles of justice, spiritual and material well-being, protection of fundamental rights, and institutional synergy based on Islamic values.

This study examines the ecotheological implications attributed to tawbah (repentance) in the Qur’an and the interpretations of the subject by Sufi exegetes. While numerous Qur’anic verses address tawbah, some indicate that it extends beyond the forgiveness of individual sins to encompass ecological consequences. In the Sufi exegetical tradition, tawbah is interpreted as a bridge between the transformation/awareness of the heart and the divine order of nature. The central research question of this study concerns how Sufi interpretations, in light of the relevant Qur’anic verses, contribute an ecotheological perspective to human–nature relations. In this context, the transformative power of tawbah in fostering awareness of oneself and one’s environment is examined from a Sufi perspective. The secondary problem of this study is the analysis of Sufi interpretations concerning the ecological afflictions encountered by individuals and societies as a consequence of the absence of repentance, as well as the psychological states of those subjected to such afflictions. Sufi scholars fundamentally associate environmental crises with the spiritual corruption of individuals and, more broadly, society, arguing that tawbah is not merely a process of spiritual purification but also provides a foundation for developing ethical and responsible engagement with the environment. Their ecotheological interpretations demonstrate that tawbah can serve as a spiritual and ethical basis for addressing environmental problems and support environmentally oriented behavioral models.

The development of artificial intelligence (AI) and digital technology in the Middle East has raised new challenges to the right to privacy and tranquility of individuals in cyberspace. This article examines the concept of the right to digital tranquility through a comparative analysis of legal policies in the Sultanate of Oman and the Hashemite Kingdom of Jordan. This study uses a qualitative legal approach that combines normative and comparative analysis to assess the extent to which both countries regulate the collection and processing of personal data, as well as respond to digital violations arising from the use of AI. The results show that Oman implements a preventive approach based on al-siyāsah al-shar‘iyyah values with a focus on explicit user consent as stipulated in Personal Data Protection Law No. 6 of 2022. In contrast, Jordan takes a repressive and law enforcement approach through Cybercrime Law No. 17 of 2023 and Data Protection Law No. 24 of 2023, which emphasize accountability and balance between digital freedom and national security. From an Islamic legal perspective, the right to digital tranquility represents the implementation of maqāṣid al-shariah, specifically ḥifẓ al-‘ird (protection of honor) and ḥifẓ al-nafs (protection of life). Principles such as karāmah al-insān, dar’ al-mafsadah, maslahah mursalah, and lā ḍarar wa lā ḍirār form the moral basis for fair and humane AI governance. This article concludes that strengthening the right to digital peace requires an ethical, participatory AI governance model that is in line with Islamic legal values so that technological progress does not sacrifice human dignity in the digital age.

The philosophy of Bhuppa' Bhappu' Ghuru Rato is the core of Madurese culture, which emphasises respect for elders, teachers, and leaders as the basis of social hierarchy and communication ethics. Amidst modernisation and the development of digital technology, these traditional values face challenges in adapting to increasingly egalitarian patterns of global communication. This study describes the transformation of power structures in communication and analyses its impact on communication ethics, social relations, cultural identity, and the integration of local values in the modern era. This study uses qualitative methods with an ethnographic approach, through observation, interviews, and documentation of cultural and community leaders in Madura. The analysis is descriptive in order to process, categorise, and interpret data relevant to the research focus. The results show that education, both formal and informal, is a key strategy in maintaining the sustainability of this philosophy. Digital technology also plays a role as a medium for cultural preservation, as long as the narrative remains authentic and contextual. A participatory approach through communities and cultural arts has proven effective in integrating local values into modern communication practices. Therefore, synergy is needed between the government, educational institutions, cultural communities, and media actors to create a digital space that is inclusive of local narratives. This study confirms that the philosophy of Bhuppa' Bhappu' Ghuru Rato can be transformed into a framework for adaptive ethical dialogue, reflecting the cultural resilience of Madura in facing the challenges of globalisation without losing its values.

This essay analyzes the relationship between aesthetics and ethics, and explores how moral aspects affect the appreciation of art. While aesthetic appreciation is controversial from a philosophical perspective, this research focuses on the psychological and cultural issues underlying moral judgments of art. This essay first talks about the emotive and rational responses evoked by art and moves on to analyze two central axes of moral appraisal. Having discussed private and public opinion, this essay focuses on the role played by social reputation, peer group pressure, and group dynamics in shaping aesthetic judgments. Also, the value of art is evaluated in four realms, economic, cultural, social, and political, and each is informed by moral systems that elevate or diminish artistic worth. Cross-cultural comparison demonstrates the way differential emphasis in societies on different moral bases produces varying receptions of the same works of art. Finally, the discussion points to the practical applicability of the inclusion of morality in teaching art, museum practice, and cultural policy. Limitations of past research, including limited samples and shifting standards, are noted, and directions for the future outline the demands for longitudinal, cross-cultural, and experimental research.

Abstract Although not explicitly a socialist, in his political philosophy Kant provides arguments that can be deployed by socialists to argue for radically different forms of social and economic organisation. In this article I contrast Karl Marx’s criticism of capitalist property relations with the general theory of property which Kant outlines in his Doctrine of Right. I demonstrate that Kant’s concept of property provides a sounder ethical basis for the regulating and reform of capitalist economic organisations than Marx’s historical materialist view of economic and social development. Kant’s theory of property relations may fall short of Marx’s in terms of the sociological and historical insights it affords but Kant’s theory more than makes up for this is with its greater moral and political astuteness.

Lokasamgraha (welfare for all) in India from the ancient scripture Bhagavad Gita has been a central interlocutor in the significant debates during the nationalist struggle for independence. Nationalist leaders such as Bal Gangadhar Tilak, Aurobindo Ghosh, Swami Vivekananda and Mahatma Gandhi have interpreted the philosophy of lokasamgraha based on their political needs and cultural outlook. Its presence was crucial during the nationalist struggle for independence to address the ethical basis of general welfare and social existence. Each of them engaged with the concept of lokasamgraha in their enterprise of the struggle for independence. To them, independence from colonial rule was as much a spiritual goal as it was a political objective. Unlike the other nationalist leaders of his time, Swami Sahajanand Saraswati (1889–1950), a Hindu ascetic cum peasant leader, used the concept of lokasamgraha to address unequal economic relations within the society. Instead of looking at the dichotomies solely as a product of British rule, he came to challenge the hegemony of the dominant section using the notion of lokasamgraha . He made it a necessary axiom to transform rural society from within by incorporating the lessons of the Gita to justify his exposition of keeping the khet mazdoor together with the remaining cultivating class.

The current global environmental crisis is not only caused by technical and economic factors, but also reflects a spiritual and ethical crisis in the modern human view of nature. Seyyed Hossein Nasr, a contemporary Islamic philosopher and thinker, offers an environmental ethics approach based on Islamic spirituality that emphasizes the sanctity of nature and the relationship between humans and God as the center of ecological morality. This study aims to examine in depth the concept of environmental ethics according to Nasr, as well as its relevance in responding to contemporary ecological challenges. Using a qualitative descriptive approach and literature study of Nasr's works, this study found that Nasr's concept of environmental ethics is based on the principles of monotheism, trust, and the ontological relationship between humans and the universe. Nasr criticized the Western secular and anthropocentric paradigm that objectifies nature and called for the restoration of the sacred relationship between humans and the environment as the basis for sustainable ecological ethics. The results of this study are expected to contribute to the development of holistic and spiritual environmental ethics in global and local contexts.

Abstract: This study is motivated by the urgent need for an eco-theological paradigm in addressing the global environmental crisis, while also emphasising that Islam has an ecological heritage that has been neglected in historical discourse. This research aims to uncover the historical roots of environmental awareness in classical Islamic tradition by tracing religious texts, the thoughts of earlier scholars, and the socio-ecological practices of pre-modern Muslim societies. This research is qualitative in nature, focusing on a normative approach. The research method used is descriptive analysis, providing a description of Islam and ecology and an analysis of the historical roots of environmental awareness in classical Islamic tradition, sourced from classical interpretations, hadith, and fiqh works related to the management of nature and the environment. The novelty of this research lies in the re-reading of classical Islamic documents through an ecological lens, which has rarely been touched upon in Islamic historiography studies. The results of the study show that principles such as mizan (balance), khalifah (the role of humans as guardians of the earth), and islah (improvement) have been the basis of environmental ethics since the beginning of Islamic civilisation. The contribution of this study is to provide a strong historical basis for the development of contemporary Islamic environmental ethics and to encourage the integration of Islamic values into modern ecological policies.

Cosmopolitanism is usually defended on a moral basis. Because of that, it seems to be available only for political moralists. In this paper, we propose a non-moralist foundation for cosmopolitanism rooted in the metapolitical framework provided by political minimalism . This framework articulates a distinction between ethics and politics on the one hand, and between politics and metapolitics on the other. Through this lens, we argue that cosmopolitanism should be understood as a political normative position, rather than an ethical, metaethical, or metapolitical thesis. In addition, political minimalism allows us to provide a novel argument in favour of cosmopolitanism by conceptualizing the global political community in a way that avoids the utopianism often associated with other conceptions of cosmopolitanism, thereby strengthening its overall plausibility.

This study aims to examine the relevance of Islamic educational values to the vision of Indonesia Emas 2045 from the perspective of the Qur’an. Indonesia Emas 2045 represents the national aspiration to realize a developed, competitive, just, and morally upright nation. Islamic education, as a system grounded in divine values, plays a fundamental role in shaping human resources that are intellectually, spiritually, and morally excellent. This research employs a qualitative approach using the thematic exegesis (tafsīr maudhu‘ī) method, analyzing Qur’anic verses related to education, human potential development, and character formation. The findings indicate that Qur’anic values such as integrity, responsibility, wisdom, competence, intelligence, and moral virtue constitute the core foundation for the holistic development of the Indonesian people. These values provide the ethical and spiritual basis for Islamic education in preparing a generation that is characterized, productive, and globally competitive. Thus, Islamic education from the Qur’anic perspective has a strong relevance in supporting the realization of the Indonesia Emas 2045 vision—an advanced, civilized nation oriented toward the common good.

Islamic economic thought developed from the efforts of scholars to integrate spiritual and moral values into economic activities in order to achieve the welfare of the people. This study aims to comprehensively examine the biography, scientific works, and economic thought patterns of Abu Ishaq Al-Syathibi within the framework of maqāṣid al-syarī‘ah. The research method used is a qualitative approach with a literature study through analysis of Al-Syathibi's main works, namely Al-Muwāfaqāt fī Uṣūl al-Syarī‘ah and Al-I‘tiṣām, as well as various relevant contemporary literature. The results of the study show that Al-Syathibi places economics as an integral part of the Islamic way of life, which is oriented towards benefit (jalb al-maṣlahah) and the prevention of harm (dar’ al-mafsadah). His thinking emphasizes a balance between spiritual and material aspects, social justice, and moral responsibility in the distribution of wealth. The concept of maqāṣid developed by Al-Syathibi became the ethical and philosophical basis for modern Islamic economics in facing the challenges of globalization and capitalism. Thus, Al-Syathibi's thoughts are relevant for building an adaptive, just, and welfare-oriented Islamic economic paradigm.