<![CDATA[This study examines the implementation of the Minister of Religious Affairs Circular Letter (SE Menag) Number 5 of 2022 concerning Guidelines for the Use of Loudspeakers in Mosques and Prayer Rooms in three mosques in Baru Ulu Subdistrict, West Balikpapan District. It also analyzes the role of tenggang rasa (mutual consideration) as a form of local wisdom in shaping the relationship between formal regulations, religious practices, and social harmony within the community. This study employed quantitative and qualitative approaches. Quantitative data were obtained through questionnaires distributed to residents living around the mosques under study, while qualitative data were collected through interviews and observations involving mosque administrators and community members. The findings indicate that, first, the use of loudspeakers in the three mosques does not fully comply with the provisions of SE Menag Number 5 of 2022, particularly regarding the duration of Qur'anic recitations broadcast through external loudspeakers before prayer times, which may reach approximately thirty minutes, and the use of external loudspeakers during prayer, whereas the regulation stipulates the use of internal loudspeakers. Second, these practices have not generated conflict or objections among local residents because they have become socially accepted habits and have continued within a context of mutual respect. Third, there is a mechanism of social sensitivity reflected in the willingness of mosque administrators to temporarily stop broadcasting Qur'anic recitations through external loudspeakers when there are residents who are ill or experiencing bereavement.]]>
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