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Ryan Rudyarta; Fikri Ardiyansyah; Moh Ibrohim; Bella Nanda Ardhya

International Journal of Humanities and Social Sciences Reviews 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Digital transformation is reshaping the way economic value is created, exchanged, and governed across borders. This study aims to analyze how digital transformation redefines the paradigm of business law in the era of globalization, as well as the interaction between business law and global regulatory politics in responding to the challenges of the digital economy. A normative legal approach is employed, grounded in the analysis of digital business law regulations within the global political-economic system. Data is collected through literature review of statutory frameworks, international policy instruments, and scholarly works. The findings reveal that digital transformation not only changes how transactions are conducted, but also reconfigures the locus of economic power through the control of data, algorithms, and digital platform infrastructure. Consequently, the legal paradigm shifts from merely regulating market actors’ behavior to designing a digital justice architecture that emphasizes accountability, algorithmic transparency, interoperability, and contestability. At the global level, the interaction between business law and digital regulatory politics reflects ongoing tensions between market openness and data sovereignty producing regulatory pluralism while simultaneously encouraging convergence toward principles of fair, adaptive, and responsive digital governance. This study concludes that business law in the digital era must serve not only as a regulatoryinstrument governing transactions, but as an architect of the global economic order one that safeguards innovative growth without compromising market fairness and fundamental rights, while enabling the strengthening of adaptive national regulatory frameworks aligned with evolving global dynamics.

M. Hamzah; Ichsan Ichsan; Afifuddin Afifuddin; Ahmad Vaza At Thariq; Ikhsan Saputra

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

Minimalist style, as one of the major streams of modern design, has developed rapidly and influenced various aspects of life, including furniture design in Aceh. Along with the increasing dominance of minimalism, the existence of traditional Acehnese ornamentation has declined in application and tends to stagnate through repetitive use of similar motifs. This study aims to integrate the aesthetic and symbolic values of Acehnese ornamentation into minimalist furniture design through a contextual design approach based on local wisdom. The research applies the Design Thinking method, encompassing stages of contextual exploration, formulation of aesthetic concepts, visual experimentation, and critical reflection. Visual experiments were carried out through manual sketches and digital reproduction using SketchUp, CorelDRAW X7, and Gopain. The study produced two furniture designs a document cabinet and an office desk which combine Acehnese ornaments derived from the tomb complex of Raja Jalil in Lam Lagang and the traditional house of Teungku Chik Awee Geutah in Bireuen. The findings reveal that integrating Acehnese ornamentation into minimalist design can create harmony between tradition and modernity without losing philosophical depth or local identity. The study highlights the significance of a contextual design approach as an innovative strategy for cultural preservation through contemporary furniture creation.

Lulut Suhermi; Dian Ika Safitriana; Nur Khasanah

International Journal of Education and Literature 2025 Lembaga Pengembangan Kinerja Dosen

The improvement of Islamic elementary education quality largely depends on the competence of teachers as the primary agents of learning. In the context of Madrasah Ibtidaiyah (MI), the challenges of globalization and the implementation of the Merdeka Curriculum demand teachers to develop professionally, innovatively, and with strong Islamic values. This study aims to analyze the integration of transformational leadership and organizational culture in enhancing the quality of teachers’ human resources in MI. A qualitative approach with a case study design was employed at three Islamic elementary schools in Central Java. Data were collected through interviews, observations, and documentation, and analyzed using the Miles and Huberman model with source and method triangulation for validation. The findings reveal that transformational leadership practiced by school principals plays a crucial role in building teachers’ motivation, commitment, and change orientation through exemplary behavior, inspiration, and empowerment. Meanwhile, an organizational culture rooted in Islamic values strengthens collaboration, professionalism, and shared responsibility among teachers. The integration of these two elements creates a synergistic effect that enhances teachers’ pedagogical, professional, and spiritual competencies. It can be concluded that transformational leadership combined with a strong organizational culture serves as an effective strategy to sustainably improve teacher quality in Madrasah Ibtidaiyah..

Cici Widowati; Kasih Purwantini

Journal of New Trends in Sciences 2025 CV. Aksara Global Akademia

Mental health has become a major global issue, particularly after the COVID-19 pandemic, which significantly increased the prevalence of psychological disorders. Early detection of stress and other mental health problems remains a major challenge, as traditional methods are generally subjective and unable to provide real-time results. This study aims to design and test a wearable sensor based on Heart Rate Variability (HRV) as a physiological indicator for detecting stress levels. The research employed an experimental approach through the development of a wearable sensor prototype equipped with a stress detection algorithm based on HRV analysis, including both time-domain and frequency-domain parameters. The prototype was tested on 100 respondents with varying stress levels under controlled conditions. Instruments used in this study included the HRV sensor prototype, psychological questionnaires, and standard validation devices. Data were analyzed by comparing the sensor detection results with respondents’ psychological data and calculating prediction accuracy. The findings showed that the wearable sensor was able to predict stress conditions with an accuracy rate of 80%. The distribution of sensor detection results was generally consistent with psychological data, especially in the low-stress category, although slight deviations were observed in moderate and high-stress categories. These results demonstrate that an HRV-based wearable sensor can serve as a practical and non-invasive tool to monitor mental conditions in real time. The implications of this research highlight the potential of wearable technology as an innovative solution for mental health monitoring, both for individual use and as support for healthcare systems. Therefore, this study contributes to the development of adaptive and responsive health technologies in addressing global mental health challenges.

Dian Muhammad; Asep Irfan Saeful Milah

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to identify and analyze effective learning strategies for improving Qur’an reading and writing skills among elementary school students. The ability to read and write the Qur’an serves as an essential foundation for students’ spiritual, moral, and cognitive development, shaping their Islamic character from an early age. This research employs a descriptive approach using a literature study method that reviews various sources, including books, journals, and previous studies related to Qur’an learning at the elementary school level. The findings indicate that a combination of several innovative strategies proves to be highly effective in enhancing Qur’an literacy skills. These strategies include the use of engaging and interactive digital learning media, the application of contextual learning approaches that connect Qur’anic teachings to students’ daily lives, and the implementation of the Problem-Based Learning model to foster critical thinking and problem-solving skills. Furthermore, strengthening students’ intrinsic motivation through a supportive and religious learning environment plays a crucial role in maintaining learning interest and discipline. The integrated implementation of these strategies not only improves students’ technical ability to read and write the Qur’an but also reinforces their character, responsibility, and spiritual awareness in the context of Islamic education at the elementary level.

F. Sukma Wahyudin; Mia Kusmiati

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

Purpose –This article aims to integrate three strategic pillars in strengthening Indonesia's defense human resources (HR), namely Crew Resource Management (CRM) in military medicine, national biological defense, and STEM-based education. Design/methodology/approach –The research used a systematic literature review approach by examining literature from international databases (Elsevier, Springer, Wiley, Taylor & Francis, ACM, IEEE, ScienceDirect, SAGE, DOAJ, JSTOR) and reputable national journals (SINTA, GARUDA, BRIN). The analysis was conducted thematically with normative, empirical, and conceptual approaches. Findings –The study results show that: (1) CRM effectively improves communication, coordination, and decision-making of military medical teams in crisis situations; (2) the establishment of a Biological Defense Agency is urgently needed to address the threat of pandemics, bioterrorism, and transnational biosecurity; and (3) STEM education has been proven to strengthen innovation, adaptability, and the competence of the younger generation of defense personnel. The integration of these three aspects results in the CRM–Bio-Defense–STEM Nexus conceptual framework as the foundation for developing Indonesian defense human resources towards the 2045 vision. Practical implications –This study recommends strengthening national policies through: (1) a STEM-based defense curriculum, (2) CRM training in military medical education and operations, and (3) the establishment of a special biological defense institution as the front line in facing biological threats.Originality/value –This article provides a new contribution in the form of an integrative conceptual model of CRM–Bio-Defense–STEM that has never been studied holistically in the context of Indonesian defense, while also offering a strategic framework for the development of adaptive, innovative, and resilient national defense human resources.

Adzkia Bintang Lailatus Zahra; Edi Suwasana

Garina 2025 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This research aims to examine the application of weaving techniques combined with macrame in making hoodie jackets made from used denim, as an effort to support sustainable fashion. The background of this research is the increase in textile waste, especially used denim, which has not been maximally utilized. The method used is Research and Development (R&D), with the stages of design design, making samples of woven techniques, validation by experts, and making prototypes. The technique applied was two-axis plaiting combined with macrame knots using braided cotton rope. The results showed that the combination of these two techniques could be effectively applied to the hoodie jacket structure. The resulting prototype proved to be functional, comfortable to wear, and has high aesthetic value. This research is in line with previous findings such as Syaani (2020), which showed the role of webbing as a structural and decorative element, as well as Tiara Lugina (2015) and Mayarani (2019), which highlighted the visual strength of traditional techniques in modern fashion. Based on the results of the research, it is suggested that pressing of the seams is done before turning to prevent thickening, and macrame knots are locked on the lining to make it more stable. The results of this study show that the combination of webbing and macrame with used denim is effectively applied in the design of an innovative and environmentally friendly jacket.

Rina Puji Lestari; Mien Zyahratil Umami

Garina 2025 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

The continuously evolving fashion industry encourages designers to innovate, one such way being the adaptation of Japanese origami techniques into avant-garde fashion design. This research explores the application of origami butterfly forms in garments using a Research and Development (R&D) methodology. This methodology involves stages such as (1) potential problems, (2) data collection (literature review, observation, documentation), (3) product design, (4) design validation, (5) design revision, (6) product trial, (7) product revision, (8) wear trial, (9) product revision, and (10) mass production.The objectives of this study are to understand the application of innovative Japanese origami techniques in avant-garde fashion and to detail the garment creation process utilizing these techniques. In this research, the author focuses on the origami form as the central point. The findings indicate that origami techniques can produce unique and strong visual structures. A technical tip for creating these garments is to use a larger stitch size (7 stitches per inch) when sewing synthetic leather to prevent material damage. Expert validation suggests that this design has the potential to be developed as a contemporary fashion innovation, blending traditional values with modernity. This research is expected to serve as a reference for designers and academics interested in incorporating traditional techniques into modern fashion works.

Atik Lestari; Sofia Daniati; Nurulisma Saputri

Garina 2025 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This study is an experimental research with a descriptive qualitative approach aimed at developing innovative hair styling in the form of fantasy buns made from rice straw waste as an environmentally friendly creative expression. The research was conducted through direct experimentation in creating fantasy hair buns using rice straw, followed by product feasibility and aesthetic assessments. The feasibility test was carried out by expert validators using the expert judgement method, while a public test was conducted to measure the level of interest and acceptance of the community through questionnaires distributed via Google Form. The results indicate that rice straw is suitable as an alternative material for creating fantasy hair buns due to its strong texture, easy shaping properties, and the ability to produce unique and artistic visual effects. These findings are expected to contribute to the utilization of agricultural waste into creative and valuable products in the field of hair styling.

Rahma Ningrum; Ajeng Tita Nawangsari

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this research is to analyze how strategies for collecting and managing Third Party Funds (DPK) affect the profitability level of Bank Jatim. As the bank’s main funding source, the effectiveness of DPK management significantly determines its ability to distribute credit, maintain liquidity, and improve financial performance. This research applies a qualitative descriptive methodology within a case study framework at Bank Jatim, with data collected through comprehensive field observations. conducted during the MBKM internship program in the Accounting and Financial Management Division, complemented by the analysis of Bank Jatim’s financial statements for the 2024–2025 period. The findings reveal that the 15% growth in DPK in 2024 positively contributed to the increase in productive assets, net interest margin (NIM), and return on assets (ROA). Bank Jatim’s main strategies include increasing the proportion of low-cost funds (CASA), digitalizing services through the JConnect application, collaborating with local governments, and providing exclusive services for priority customers. These approaches not only promote the growth of low-cost funds but also strengthen customer loyalty and the bank’s competitiveness amid the evolving banking landscape. The study concludes that innovative, efficient, and digitally based DPK management enhances Bank Jatim’s profitability and reinforces its role as a regional development bank. The study recommends strengthening financial literacy among the public and diversifying deposit products to expand the customer base..      Keywords: Third Party Funds, Bank Jatim, Profitability, Digital Banking, Financial Management Abstrak. Penelitian ini bertujuan untuk menganalisis bagaimana strategi penghimpunan dan pengelolaan Dana Pihak Ketiga (DPK) berpengaruh terhadap tingkat profitabilitas Bank Jatim. Sebagai sumber pendanaan utama, efektivitas pengelolaan DPK memiliki peran penting dalam menjaga kemampuan bank untuk menyalurkan kredit, mempertahankan likuiditas, serta meningkatkan kinerja keuangan secara keseluruhan. Metode penelitian yang diterapkan adalah deskriptif kualitatif dengan menggunakan pendekatan studi kasus pada Bank Jatim. Data dikumpulkan melalui kegiatan observasi langsung di lapangan. program magang di Divisi Akuntansi dan Manajemen Keuangan, serta melalui analisis laporan keuangan Bank Jatim periode 2024–2025.Hasil penelitian menunjukkan bahwa pertumbuhan DPK sebesar 15% pada tahun 2024 memberikan dampak positif terhadap peningkatan aset produktif, Net Interest Margin (NIM), dan Return on Assets (ROA). Strategi utama yang diterapkan Bank Jatim mencakup peningkatan proporsi dana murah (CASA), digitalisasi layanan melalui aplikasi JConnect, kolaborasi dengan pemerintah daerah, serta penyediaan layanan eksklusif bagi nasabah prioritas. Strategi tersebut tidak hanya berhasil mendorong peningkatan dana murah, tetapi juga memperkuat loyalitas nasabah dan daya saing Bank Jatim di tengah ketatnya persaingan industri perbankan.Kesimpulan penelitian ini menunjukkan bahwa pengelolaan DPK yang inovatif, efisien, dan berbasis digital berkontribusi signifikan terhadap peningkatan profitabilitas Bank Jatim sekaligus memperkuat perannya sebagai bank pembangunan daerah. Rekomendasi dari penelitian ini adalah perlunya peningkatan literasi keuangan masyarakat serta diversifikasi produk simpanan untuk memperluas basis nasabah   Kata kunci: Dana Pihak ketiga, Bank Jatim, keuntungan , Digital Banking, Financial Management

Haura Taqiya Kamila; Dinda Riswana; Azzahra Kurnia Nur Ramadhan; Deni Ramdani

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2025 Lembaga Pengembangan Kinerja Dosen

Guidance and counseling is assistance provided to students, either individually or in groups, so they can become more independent and develop optimally in various areas such as personal relationships, social relationships, learning, and careers. This assistance is provided through several types of services and activities in accordance with applicable regulations. Observation and interviews are among the methods used by guidance and counseling teachers to gather information in carrying out their duties at school. Guidance and counseling services at SMPN 2 Telukjambe Timur run smoothly. Guidance and counseling teachers play a creative, innovative, interactive, and communicative role in carrying out their duties. In addition, guidance and counseling teachers are also supported by the presence of Islamic Religious Education (PAI) teachers. The partnership between guidance and counseling teachers is very good and very important, because both have the same goal: to shape good character in students at school.

Indah Murtini; Eveline Siregar; Robinson Situmorang

Proceeding of the International Conference on Global Education and Learning 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study analyzes the need for training design for accounting vocational teachers using Project Based Learning (PjBL) approach to achieve deep learning through systematic literature review. The gap in teachers' competence in implementing PjBL and the limitations of relevant training designs are major problems in vocational education. This research aims to identify trends, gaps, and needs for developing PjBL-based accounting teacher training designs oriented towards achieving deep learning. The systematic literature review method was employed by analyzing 25 articles from Scopus, ScienceDirect, and Google Scholar databases from 2018-2025. The research identified 25 unique articles categorized into three main themes: Deep Learning perspectives (10 articles), Vocational Teacher Training and Development (6 articles), and Project-Based Learning implementation (9 articles). The results show four main trends: (1) increased global adoption of PjBL as an innovative learning method, (2) demands from accounting professional organizations for active learning methods, (3) popularity of deep learning concepts in contemporary educational literature integrated with 21st-century skills, and (4) urgent need for comprehensive teacher training designs. Significant gaps were identified in the limitations of relevant training designs for vocational contexts and lack of systematic training development research. This study concludes that accounting vocational teacher training designs with PjBL approach are urgently needed to bridge the gap between theoretical competence and practical industry applications, with emphasis on achieving holistic deep learning encompassing cognitive, interpersonal, and intrapersonal domains.

Yulia Ima Riswati; Tutut Suryaningsih

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to describe the implementation of 21st-century skills oriented toward the Merdeka Curriculum through the Pancasila Student Profile Strengthening Project (P5) at SMAN 1 Rejotangan. A qualitative research approach was employed, with data collected through observation, interviews, documentation, and triangulation. The research subjects included Grade X students, homeroom teachers, and the vice principal of curriculum affairs. The findings reveal that the implementation of 21st-century skills—critical thinking, creativity, collaboration, communication, and digital literacy—has been effectively integrated into the P5 project under the theme Sustainable Lifestyle. The project activities fostered students’ environmental awareness, independence, creativity, and social responsibility. The planning, implementation, and evaluation stages were conducted systematically, with teachers serving as facilitators and students as active participants. Optimization efforts were carried out through teacher capacity building, technology integration, and collaboration with external partners. The study concludes that implementing the Merdeka Curriculum through P5 effectively cultivates adaptive, innovative, and character-driven learners based on the values of Pancasila

Syafira Risti Sinatrya; Khaerudin Khaerudin; Cecep Kustandi; Imam Fitri Rahmadi

Prosiding Seminar Nasional Ilmu Pendidikan 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Strengthening 21st century character and skill education is an important demand in today's learning transformation. Game-Based Learning (GBL)-based approaches such as Ludo are believed to present a learning process that is meaningful, fun, while forming positive values. This study aims to review and compare the results of previous studies on the application of GBL in the development of character and skills in the 21st century, especially in Arabic language learning. The method used is a simple systematic literature review of 12 scientific articles published in 2015–2025 obtained from selected scientific databases. The analysis was conducted based on three main dimensions: the game medium, the focus of learning (characters, 4Cs, vocabulary), and the method approach. The results of the study show that GBL is generally effective in improving vocabulary mastery and fostering collaboration, communication, and character values of students. Ludo media in particular has proven to be relevant as a means of value-based learning and interaction. However, studies that explicitly integrate Ludo-based GBL in Arabic language learning are still limited. This research is expected to be a conceptual basis for the development of innovative learning media that is integrative and in accordance with the challenges of 21st century education.

Yonatan Novelius; Yusawinur Barella; M Zainul Hafizi; Hadi Wiyono

Proceeding of the International Conference on Global Education and Learning 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to determine the effectiveness of the Problem-Based Learning (PBL) model assisted by Doratoon animation videos on students’ conceptual understanding in Social Studies for eighth-grade students of SMP Negeri 6 Sengah Temila. This research employed a quantitative approach using a quasi-experimental method with a Pretest-Posttest Control Group Design. The population in this study consisted of all eighth-grade students, with two classes selected as samples using a purposive sampling technique. The experimental class was taught using the PBL model assisted by Doratoon animation videos, while the control class used Canva media. The research instrument was a multiple-choice test consisting of 20 questions administered before and after the treatment to measure students’ conceptual understanding. The data analysis results showed that the average N-Gain score of the experimental class was 21.6% (low category), while the control class scored 22.6% (low category). The independent sample t-test yielded a significance value of 0.000 < 0.05, indicating a significant difference between the experimental and control classes. Therefore, the Problem-Based Learning model assisted by Doratoon animation videos was proven to be more effective than Canva media in improving students’ conceptual understanding in Social Studies. The results of this study are expected to serve as a reference for teachers in applying innovative learning media to support more interactive and meaningful learning.

Ryan Marina; Dimas Prasetya; Arditya Prayogi; Alif Adhar Amatullah; Keisha Kirania Safitri

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Early Childhood Education is a fundamental phase in the formation of a child's character and basic skills. This period, known as the golden age, is crucial for providing appropriate stimulation so that all aspects of a child's development can develop optimally. The limited learning resources at the Bajo Sayang Early Childhood Education on Boleng Island, West Manggarai Regency, drove the need for innovative, simple yet meaningful learning media. This community service activity aims to implement interactive storytelling as a learning medium that can stimulate the cognitive and social-emotional aspects of early childhood. The implementation method used a participatory and interactive approach, where children are actively involved through questions and answers, emotional expression, and supporting activities such as singing and dancing. The results of the activity indicate that the interactive storytelling method can improve children's concentration and courage in expressing opinions. Furthermore, children also demonstrate a better understanding of basic emotions such as happiness, sadness, and anger, as well as increased empathy for the story characters.

Puput Fuji Aslamiah; Raden Elfa Shafira Maulina; Yasmin Pajrin Maulani; Tri Cahyanto

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Rapid global population growth has led to climate change and agricultural land degradation, posing significant challenges to the stability of global food security. The traditional livestock sector is known to absorb high levels of greenhouse gas emissions that can accelerate natural resource degradation and require innovative and sustainable approaches to meet the demand for animal protein. This study aims to analyze the contribution of cultured meat technology as an ethical and environmentally friendly alternative to improving global food security. This study uses a desk study method that addresses the technical, social, economic, and ethical aspects of cultured meat production. The analysis results indicate that the application of this technology has the potential to reduce land use and carbon emissions by up to 70% compared to conventional livestock systems, in addition to reducing animal suffering and the risk of zoonotic disease transmission. However, its application still faces several obstacles, such as high production costs, dependence on whey-based culture media, and difficulties in halal certification and public acceptance. These findings underscore the importance of synergy between scientists, governments, and religious authorities to ensure the safety, effectiveness, and equivalence of technology with ethical principles and socio-cultural values. With strong regulatory support and ongoing research, cultured meat technology has the potential to be a strategic solution for building a resilient, equitable, and environmentally responsible global food system.

Pati Ritan, Patrianus; Yoestini

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2025 LPPM Universitas 17 Agustus 1945 Semarang

This study investigates the influence of service quality and product quality on marketing performance, with market penetration and product innovation serving as intervening variables in expedition companies. Guided by the Service-Dominant Logic (SDL) framework, the research underscores the role of value co-creation between companies and customers in driving competitive advantage. Using a quantitative approach, data were collected from employees involved in operational and marketing functions and analyzed through Structural Equation Modeling (SEM). The findings indicate that service quality and product quality do not significantly affect market penetration. Conversely, market penetration positively influences product innovation, which in turn strongly enhances marketing performance. However, when not managed effectively, market penetration can negatively impact marketing performance. These results highlight the need for companies to adopt integrated and innovative strategies that align with customer value creation to achieve sustainable improvements in marketing performance within the expedition industry.

Angelia Setiadi; Retno Indah Hernawati; Chia-Ming Sun

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine how profits and company size affect tax avoidance in energy companies listed on the stock exchange between 2022 and 2024. This study applies a quantitative approach using secondary data from annual financial reports. The population data was taken from 18 energy companies listed on the Indonesia Stock Exchange, while the sample selection was conducted using purposive sampling. The main phenomenon affecting the test results is the existence of incentives for highly profitable companies to engage in tax avoidance due to the potential for more significant tax savings. In addition, large companies usually have more resources and complex organizational structures, which give them more opportunities to carry out innovative and aggressive tax planning. It is hoped that this study can offer a fresh understanding of tax avoidance practices in the energy sector in Indonesia. The impact of this study is important for authorities to understand the relationship between corporate profitability, entity size, and tax avoidance practices, especially in the energy sector, which plays a strategic role. This understanding can assist in formulating more appropriate taxation policies to maintain economic stability and fiscal justice. The novelty of this research lies in its focus on business entities in the energy sector listed on the Stock Exchange from 2022 to 2024, which is a dynamic period marked by global commodity price fluctuations, changes in energy policy, and significant geopolitical challenges.

Andi Nurul Hidayatullah

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2025 Lembaga Pengembangan Kinerja Dosen

This study discusses the innovation of Arabic language learning strategies based on communicative skills that emphasizes mastery of four main aspects, namely listening (istima'), speaking (kalam), reading (qira'ah), and writing (kitabah). The background of the research departs from the problem that Arabic language learning in many educational institutions is still dominated by traditional approaches that focus on memorization and translation. As a result, students have difficulty in applying Arabic actively and communicatively. This research aims to describe the concept of language skills-based learning, identify effective methods, and analyze obstacles and implementable solutions. Using a qualitative approach with descriptive methods through literature studies, observations, and interviews, this study found that language skills-based approaches are more effective in improving communication skills than traditional methods. Methods such as Direct Method, Communicative Approach, Audio-Lingual Method, and Total Physical Response (TPR) have been proven to be able to increase students' participation and language competence. In addition, the use of digital media and interactive applications strengthens the learning process. However, limited resources, lack of interactive media, and lack of practice time are major challenges. This study concludes that technology integration, improving educator competencies, and preparing a practice-based curriculum are the keys to the success of Arabic language learning that is communicative and relevant to the needs of the modern era.