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Widya Yuniati Siregar; Besty Habeahan

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

A will is a legal instrument that enables an individual to determine the distribution of their assets after death. One type recognized in the Indonesian Civil Code (KUHPerdata) is the closed will (testament olograph), written or signed confidentially by the testator and submitted to a notary before four witnesses. This form of will emphasizes secrecy and the protection of the testator’s final intentions, requiring a clear legal framework to ensure its validity and lawful execution. Within this framework, the Balai Harta Peninggalan, or Heritage Hall, functions as a state institution responsible for receiving, safeguarding, unsealing, and executing closed wills after the testator’s death. The institution’s role ensures that the process is orderly, transparent, and legally compliant. This study examines the procedural mechanism for administering closed wills by the Balai Harta Peninggalan, covering the stages from unsealing to execution in accordance with statutory provisions. Using a normative juridical method with statutory and conceptual approaches, the research analyzes the Civil Code, implementing regulations, and legal literature. The findings show that the execution of closed wills under Balai Harta Peeninggalan’s authority is well regulated under Indonesian law and plays a key role in ensuring legal certainty and protecting heirs’ rights. However, administrative obstacles and low public awareness remain significant challenges.

Adinda Tri Ameliasari; Ulfa Puspa Wanti Widodo

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structured interviews involving one tax consultant and two taxpayers who received VAT reporting assistance. The findings reveal that the role of tax consultants extends beyond administrative functions. They not only assist in technical adjustments such as Coretax system configuration and Periodic VAT Return reporting but also play a crucial role in fostering fiscal awareness through educational and psychological approaches. Empirically, consultant assistance improved clients’ reporting timeliness from 68% to 91% and reduced tax invoice errors by 27% within a three-month mentoring period. Moreover, consultants contributed to shifting taxpayers’ attribution from external factors—such as blaming the system or regulations—to internal factors, including personal awareness and responsibility. These results demonstrate that the presence of tax consultants strengthens both formal and material compliance, leading to sustainable, awareness-based tax behavior. Therefore, tax consultants serve as catalysts for behavioral transformation and play a strategic role in shaping an adaptive fiscal culture amid dynamic taxation policy changes in Indonesia.

Irfani, Salistya; Siswanto Siswanto

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

This study examines the epistemology of monotheism from the perspective of Syed Muhammad Naquib al-Attas as outlined in his book Islam and Secularism. The main focus of this study is the unity of revelation and reason, monotheism as a basic principle of science, the rejection of secular epistemology, and the ultimate goal of science, which in this context is ma'rifatullah (knowing God). This study uses a library method with a qualitative-descriptive approach and text analysis (content analysis), focusing on Chapters III and V in al-Attas's book, as well as relevant supporting literature on the epistemology of monotheism and the Islamization of science. The results show that the epistemology of monotheism according to al-Attas emphasizes the importance of integration between reason, revelation, and spiritual experience. In this view, science is not only intellectual, but also moral and spiritual. This integration forms a holistic framework of science, which not only functions to develop human morals and character, but also as a means to know and serve God. Thus, the epistemology of monotheism provides a strong foundation for the development of Islamic science, while strengthening the identity of Islamic science in facing the challenges of modernity.

Afrizal Ibnu Saputra

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study maps the regulatory landscape of financial technology (fintech), focusing on cryptocurrency regulation at both global and Indonesian levels. Cryptocurrency, one of the fastest-growing fintech instruments, functions as a virtual currency secured by cryptography. Despite lacking physical form, it is widely used for investment, transactions, and speculation, with trust supported by blockchain’s transparency and immutability. However, regulatory frameworks remain fragmented across countries. The research applies a bibliometric approach, using Bibliometrix (R Studio) for descriptive analysis and VosViewer for keyword network visualization. Data were retrieved from Scopus with the keywords “cryptocurrency regulation” and “fintech regulation,” covering 2016–2025. Findings reveal 1,178 documents from 484 sources, contributed by 4,693 authors, with an average of 7.43 authors per document and an international collaboration rate of 24.79%. The annual growth rate reaches 44.31%, with an average of 14.01 citations per document. Keyword analysis identifies four main clusters: financial regulation, green finance and sustainability, decentralized finance (DeFi), and blockchain cybersecurity. This study provides a knowledge map of regulatory evolution from conventional finance to blockchain-based fintech, offering insights for academics, regulators, and industry to balance innovation, consumer protection, and financial stability.

Silvi Nur Dina; Muhammad Suwignyo Prayogo; Siti Aisyah Putri Andiyani; Isna Maulida

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to assess the effectiveness of the Discovery Learning model that utilizes the surrounding environment in improving the learning outcomes of Biology Science on plant material and its functions in grade 3 students of MI Al Barokah Jember. This approach refers to David A. Kolb's experiential learning theory and Jean Piaget and Lev Vygotsky's constructivism theory, which emphasizes the importance of active student involvement through real-life experiences and social interactions. This study uses a Classroom Action Research (CAR) model with four stages: planning, implementation, observation, and reflection. The research subjects were 24 students, with data obtained through observation, learning outcome tests (pre-test and post-test), and reflective interviews. Data analysis was carried out using quantitative and qualitative descriptive methods. The results showed a significant increase in students' conceptual understanding, with an average pre-test score of 60 increasing to 82 in the post-test, and 83% of students showed improved learning outcomes. Student activity also increased, with more students actively involved in observations, discussions, and presentations. As many as 80–85% of students were able to explain the functions of plant parts based on direct observation. Students responded positively to this lesson, but there were limitations in the variety of plants and the timeframe. It is recommended to reinforce initial understanding with visual aids and allow more time for group discussions.

Rosanti Rosanti; April Laksana; Putri Handayani; Rizqi Fitrianti; Meiby Zulfikar

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

The film Home Sweet Loan depicts the reality of the lives of young people who face economic and psychological pressures due to the double burden of family. The character of Kaluna represents the sandwich generation, a generation that must meet the needs of both generations, parents and the nuclear family. This study aims to analyze the meaning of denotation, connotation, and myth in this film, as well as how the representation of the sandwich generation is formed through narrative and visual symbols. The approach used is Roland Barthes' semiotic analysis, which divides meaning into three levels: denotative, connotative, and myth. Data were obtained through observation of the film, visual documentation and dialogue, and interviews with semiotics experts and film practitioners. The results show that the film Home Sweet Loan presents a layered meaning that reflects the dilemma of the sandwich generation, especially young women. The representation of the sandwich generation is formed through symbols and narratives that highlight the conflict between personal interests and responsibilities to the family. This film not only reflects reality but also functions as an ideological medium that shapes society's perspective on the role of the younger generation in the modern family. Through the character of Kaluna, the film depicts the pressures experienced by individuals in this position, including the challenge of maintaining a balance between personal ambition and obligations to the family. Thus, this film conveys a message about the importance of balancing personal interests and social demands within the family.

Ani Gusliyani; April Laksana; Putri Handayani; Achmad Nashrudin; Meiby Zulfikar

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study aims to determine the representation of the father's role as a single parent in the short film "Mana Janji Ayah." The study used a qualitative method with Roland Barthes's semiotic analysis focusing on three layers of meaning: denotation, connotation, and myth. The analysis was conducted on scenes depicting the father's role, including as protector, patient, breadwinner, caretaker, and bringer of happiness to children. The results show that the representation of fathers is not limited to financial functions but also encompasses emotional and moral roles, such as affection, responsibility, and sacrifice in raising children. The film depicts a single father who works as a bajaj driver to support his children after the death of his wife, despite often facing economic constraints and environmental stigma. This representation is conveyed through visual and audio cues that reinforce the message of a father's struggle and sincerity. This study confirms that film can be a medium that reflects social reality, particularly the complexity of the role of single fathers, which is often overlooked in society.

Kristiyanto, Mas Aryo; Sunarto, Sunarto; Damayanti, Novita

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study aims to determine the role of public relations in the socialization of the functions and duties of the high state institution, DPD RI, and to identify the obstacles faced by public relations in this process. This research also examines the use of media and facilities for socializing the tagline "From the Regions for Indonesia" on the 16th anniversary of the DPD RI. Using a qualitative approach with a case study method, the findings show that public relations plays six key roles: 1) Communicator, bridging two-way communication between the government and the community; 2) Facilitator, absorbing community aspirations and acting as a liaison with policymakers; 3) Disseminator, disseminating information on government policies and activities to both internal and external audiences; 4) Catalyst, influencing public opinion to align with government policies; 5) Counselor, Advisor, and Interpreter, providing advice, translating government policies, and building public trust; and 6) Prescriber, serving as a strategic advisor to leaders in decision-making.

Amanda Prasasti; Depriyanti Depriyanti; Eka Yulianti; Siti Salwa Haquita; Monica Putri Pratiwi +1 more

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

Mathematics learning plays an essential role in developing students’ logical, systematic, and analytical thinking skills. One of the higher-order thinking abilities that serves as a main focus in mathematics education is mathematical reasoning. This ability is closely related to the process of mathematical proof, which functions to justify the truth of a statement logically. This study aims to examine the relationship between the understanding of proof concepts and the development of mathematical reasoning among junior high school students through a library research approach. Data were obtained from various sources such as textbooks, journal articles, research findings, and relevant educational documents. The analysis was conducted using the content analysis method to review both conceptual and empirical findings from the literature. The results indicate that understanding the concept of proof not only helps students comprehend the logical structure of mathematics but also contributes to the development of deductive and reflective reasoning skills. Engaging in proof activities enables students to shift from merely imitative reasoning toward independent logical construction (creative reasoning). However, teaching proof at the junior high school level still faces several challenges, such as students’ limited understanding of basic logic, time constraints, and the lack of teacher training in teaching proof effectively. Therefore, learning strategies that emphasize students’ thought processes, provide opportunities for exploration, and integrate proof activities into meaningful learning contexts are needed.

Millaty Azka; Nuroh Nihayatuz Ziyan; Ranaditya Maulana; Artika Arleawati

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Civic Education (PKn) has a strategic role as the main means in internalizing the values of Pancasila to students. Through PKn, the process of forming the character and personality of citizens can be carried out systematically, sustainably, and contextually, based on the values of divinity, humanity, unity, democracy, and justice. The internalization of these values is not only through mastery of concepts, but also through habituation of attitudes and behaviors in daily life. An interactive, reflective, and social project-based approach to learning allows learners to actively develop moral awareness, social responsibility, and a sense of nationalism. PKn functions as a character education instrument that not only forms civic knowledge, but also builds a strong national identity and a tolerant spirit. In the context of globalization and the challenges of the digital era, civil society is an important foundation in equipping the young generation to be able to be critical, adaptive, and still uphold national values. Therefore, PKn is not just a formal subject, but a strategic vehicle in forming a generation with Pancasila character who is ready to contribute positively to the life of society, nation, and state. This research emphasizes the urgency of PKn revitalization as a transformative and contextual value education.

Rohana Sari; Enggraeni Enggraeni; I Ketut Suriana; Desembeling Desembeling

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

This study examines the role of social and cultural structures as mechanisms in reconstructing and maintaining the religious practices of Hindu Kaharingan amidst the challenges of modernization. As a local belief system of the Dayak community in Central Kalimantan, Hindu Kaharingan functions not only spiritually but also as a guardian of cultural identity. This research uses a descriptive qualitative approach with a phenomenological study design. Data was collected through in-depth interviews, participant observation, and document studies to understand the meanings and experiences of the practitioners. The findings reveal that major rituals, such as Tiwah, serve a dual purpose: spiritually, to guide the souls of ancestors, and socially, as a community adhesive that reinforces solidarity through mutual cooperation (handep). Through the lens of Functionalism Theory and Religious Systems Theory, this study reveals that religious ceremonies act as a vital medium for cultural transmission. The active involvement of the younger generation in these rites serves as a non-formal educational mechanism for passing down values, philosophies, and ancestral knowledge within an oral tradition system. Thus, the socio-cultural role of the community functions as an adaptive and resistive strategy that ensures the continuity of the spiritual identity and cultural resilience of Hindu Kaharingan in the contemporary era.

Nisya Istiqomah Arifin; Muhamad Alfarel Julianto; Muhamad Miqbad Attamami; Janu Ilham Saputro

Saturnus: Jurnal Teknologi dan Sistem Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study addresses the inefficiencies in the manual student payment administration system currently used at SMK Bina Insan Nusantara, which relies on handwritten ledgers and Microsoft Excel spreadsheets, leading to frequent data errors, delayed reporting, and difficulties in retrieving payment records. The research aims to design a web-based information system to streamline the recording, monitoring, and reporting of student payments. A descriptive research approach was employed, with data collected through direct observation, semi-structured interviews with administrative staff, and literature review. System analysis was conducted using the PIECES framework, and system design followed the Unified Modeling Language (UML) methodology. The proposed system features user authentication, student data management, real-time payment input, digital receipt generation, and automated reporting (daily, monthly, and yearly). Black-box testing confirmed that the system functions as intended, validating inputs, processing transactions accurately, and generating reliable outputs. Findings indicate that the web-based system significantly improves data accuracy, operational efficiency, accessibility, and service quality compared to the existing manual process. The implementation of this system enables school administrators to manage payments more effectively, provides students and parents with timely access to payment information, and supports faster, data-driven decision-making by school leadership and the foundation. Future enhancements could include mobile integration and online payment gateways.

Rachman, Adinda; Nadir Nadir; Puspitasari, Yuni; Arisandi, Erfan

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This research aims to analyze Indonesia's presidential system of government through mechanisms of popular control over the president. In a presidential system of government, the president holds full executive power, separate from the legislative and judicial branches. This power must be balanced with strong control mechanisms to prevent abuse of power. One important form of oversight that often receives insufficient attention is direct popular control over the president. The method employed in this research is a juridical-normative method with statutory and conceptual approaches, supported by primary and secondary legal sources, with legal materials collected through literature study. The findings of this research indicate that mechanisms of popular control over the president remain weak, both through legal and political instruments. The impeachment mechanism stipulated in Article 7A of the 1945 Constitution of the Republic of Indonesia is extremely complex. Meanwhile, the oversight function of the House of Representatives (DPR) as the people's representative also does not operate optimally due to the dominance of oversized coalitions, which cause parliament to tend to favor the government. Strengthening popular control functions is not intended to weaken presidential power, but rather to ensure that executive power operates in an accountable and transparent manner while remaining subject to the principle of popular sovereignty, so that Indonesia's presidential system becomes more democratic and enjoys strong legitimacy in the eyes of the people.

Elvy Gustina; Zulfani Sesmiarni; Siska Margareta; Diana Sartika; Syafrudin Syafrudin

International Journal of Islamic Educational Research 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

Islamic Religious Education (PAI) plays a crucial role in shaping students’ character and religious values, including moderate attitudes in practicing religion. This study aims to analyze the implementation of Project Based Learning (PBL) in PAI as a means to strengthen moderate character and integrate religious moderation values through student collaborative projects. The research employs a literature review approach, collecting data from various scientific literature, journals, books, theses, and dissertations relevant to the topic. Data analysis is conducted using content analysis and narrative synthesis, applying both deductive and inductive reasoning. The findings indicate that PBL allows students to actively engage in contextual real-life projects, making the understanding of Islamic teachings more applicable and reflective. PBL also promotes the internalization of religious moderation values through collaboration and discussion among students, while reinforcing moderate character by developing social skills, empathy, and inclusive attitudes. Despite challenges such as limited resources and teacher readiness, appropriate implementation strategies can optimize the effectiveness of PBL in PAI. Therefore, PBL functions not only as a learning method but also as a transformative pedagogical strategy that shapes a generation of Muslim students who are knowledgeable, tolerant, and moderate.

Nur Azizah Maghfiroh; Muhammad Kevin Hardiansyah; Sri Arttini Dwi Prasetyowati; Nugroho, Agus Adhi; Bustanul Arifin

International Journal of Engineering and Applied Science 2025 International Forum of Researchers and Lecturers

The DC motor serves as the main drive of the vessel and is equipped with a rotary encoder that functions to regulate the movement of the sensor in measuring sediment levels. This rotary encoder is also used to monitor and represent the rotational speed of the DC motor. System testing was carried out by implementing a Fuzzy Logic Controller (FLC) algorithm to control the DC motor speed in moving the vessel, ensuring stable motion. This fuzzy logic–based approach is expected to improve accuracy and efficiency in sediment volume calculations, while also reducing potential errors that commonly occur in manual methods. Simulating motor speed control using the fuzzy logic algorithm in MATLAB, the best test results were achieved over several trials, with a rise time of 376.310 ms and an overshoot of 83.33%. Motor speed measurements using both a tachometer and Arduino produced consistent results, with an average relative error of 0.18%.

Dafairro Abbil Gunawan; Diyajeng Luluk Karlina

International Journal of Mechanical, Electrical and Civil Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

This research focuses on analyzing the performance of a vacuum pan automation sistem using solenoid valves at PT. Duta Sugar International as an effort to improve the efficiency and quality of refined sugar production. The vacuum pan is the main tool in the sugar crystallization process that functions to evaporate the sugar solution under low pressure. Problems faced in the manual sistem are temperature instability and high dependence on operators, which impact time inefficiency and decrease product quality. The purpose of this research is to design and analyze the implementation of an automatic control system based on a Distributed Control Sistem (DCS) with the integration of solenoid valve actuators to optimize temperature stability and cooking process efficiency. The research method was carried out using qualitative and quantitative approaches through direct observation, technical interviews with the automation team, and supporting literature studies. The results showed that the automatic system was able to maintain a stable cooking temperature in the range of 78°C–85°C, lower and more efficient than the manual system which fluctuates between 90°C–100°C. In addition, cooking time was reduced by 10–15 minutes per cycle, and the crystallization process became more uniform with more efficient energy consumption. The results showed that the implementation of DCS-based automatic control with solenoid valves significantly improved operational stability, productivity, and energy efficiency. Thus, this automation sistem proved to be an effective solution for optimizing vacuum pan performance in the modern sugar industry.

Robby Pratama; Melly Andriana; Dara Wisdianti

International Journal of Mechanical, Electrical and Civil Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

 The development of major cities in Indonesia, including Medan, is inseparable from complex social, economic, and political dynamics. This transformation often leads to a mismatch between the city's image and its local identity, reduced access to adequate housing, and the decline of public open spaces, particularly in urban fringe areas such as Pulo Brayan. In fact, public spaces play a crucial role in supporting social interaction and ecological functions within a city. This study focuses on the importance of redesigning public space in the Pulo Brayan area using a sustainable architectural approach. The main objective is to create a public space that can address social, economic, and environmental challenges in an integrated manner. The proposed design emphasizes the integration of historical values, active community participation, and ecological functionality to support the realization of sustainable cities, in line with the principles of Sustainable Cities and Communities. Thus, this design is expected to serve as a contextual, inclusive, and sustainable model for public space regeneration.

Vingky Nanda Sari; Bosya Perdana; Tata Sutabri

Modem : Jurnal Informatika dan Sains Teknologi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The performance of investigators in resolving criminal cases is one of the key indicators of police effectiveness. However, the Semendawai Suku III Police Sector still faces challenges in monitoring case resolution due to the lack of an integrated reporting system and minimal documentation of investigators’ knowledge. This study aims to develop an interactive dashboard system based on Knowledge Management to assist in monitoring case resolution performance and support data- and knowledge-based decision-making processes. The research employs the Prototype method, involving several stages: needs analysis, system design, system development, testing, and refinement. The system was developed using the PHP programming language and MySQL database. The implementation results show that the dashboard can display data on criminal reports, case resolutions, and pending cases in an informative and integrated manner. In addition, the knowledge base feature functions as a medium for storing and sharing investigators’ experiences (lesson learned), allowing field knowledge to be reused by other officers when handling similar cases. Overall, the implementation of the interactive dashboard system based on Knowledge Management at the Semendawai Suku III Police Sector successfully improves work efficiency, strengthens the transparency of investigative performance, and builds a foundation for sustainable organizational learning within the police environment.

Handika Asep Kurniawan; Ardila Prihadyatama; Sasmito Widi Nugroho; Dhea Dwi Kurniawati

International Journal of Computer Technology and Science 2025 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

In the digital era, business entities increasingly rely on computerized systems to manage financial activities efficiently. This study aims to design and develop a web-based financial reporting application for UD Jaya Abadi, a trading company located in Magetan Regency. The development process utilized the Rapid Application Development (RAD) methodology to ensure user involvement and rapid prototyping. Data were collected through observation and interviews with the business owner to identify problems in manual bookkeeping and report preparation. The resulting application automates financial processes including sales, purchases, journal entries, and financial reporting in accordance with SAK ETAP standards. System modules include master data management, transaction recording, and financial reporting such as income statements, balance sheets, and cash flow reports. Testing using the black box method confirmed that all system functions operated correctly. This web-based system enhances data accuracy, minimizes human error, and provides real-time access to financial information, significantly improving the efficiency of financial management at UD Jaya Abadi.

Fu’ad, Asep; Supriatna, Encup; Fahmi, Irfan

Mahkamah : Jurnal Riset Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

In Islam, the family is a spiritual institution that plays a central role in shaping human psychological and moral balance. However, modernization, individualism, and value disorientation have led to rising psychological crises and disharmony in Muslim households. This issue requires a scientific approach that goes beyond legal-normative perspectives toward an integrative psychological understanding. This study aims to analyze the concept of Sakinah, Mawaddah, and Rahmah from a psychological perspective to formulate a contextual and applicable model of family well-being. The research employs a qualitative library research method by synthesizing Islamic sources (Qur’an, Hadith, and classical scholarship) with contemporary psychological theories of emotional well-being and spiritual intelligence. The findings reveal that Sakinah represents spiritual-emotional equilibrium, Mawaddah functions as an ethical and transcendental affective energy, and Rahmah embodies compassionate empathy that nurtures healing and forgiveness. Together, these values constitute the Islamic Family Well-Being Model, an integrative paradigm that situates spirituality as emotional regulation, love as affective force, and compassion as moral regulator. This model asserts that genuine harmony in Muslim families can only be achieved through psycho-spiritual balance grounded in divine values.