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Erni Susanty Tahir; Aris Prio Agus Santoso; Aryono Aryono; Anindya Rizqita Salsabila

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Malpractice in dental health services has become a complex legal issue as public awareness of service quality and patient rights continues to increase. The enactment of Law Number 17 of 2023 on Health introduces important changes in regulating the legal accountability of medical personnel, including dentists, particularly in relation to criminal liability for malpractice. This study analyzes the forms of dental malpractice and the criminal responsibility of dentists under the new Health Law. The research uses an empirical legal method with sociological and statutory approaches. Data were obtained through interviews and a review of relevant legislation, legal doctrines, and court decisions. The results show that dental malpractice can arise from negligence, failure to comply with professional standards, violations of standard operating procedures, and the absence or disregard of informed consent. Law Number 17 of 2023 stipulates that criminal liability for dentists can only be applied after a recommendation from the Professional Discipline Board, ensuring a clear distinction between inherent medical risks and professional misconduct. This framework is designed to provide balanced legal protection for both patients and dentists while strengthening legal certainty in malpractice case resolution. Consequently, dentists must understand professional standards and criminal liability mechanisms to practice responsibly and professionally.

Nurhaliza Mutiara Jauhari; Nurmayani Nurmayani; Agung Budi Prastyo

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Public service in the transportation sector plays a strategic role in ensuring public safety and comfort, particularly through roadworthiness testing (Kir) for public transportation. This study aims to analyze the implementation of public services in roadworthiness testing at the Bandar Lampung City Transportation Agency and to identify the factors influencing its service quality. The research employs a qualitative approach, with data collected through interviews, observations, and documentation. The results indicate that the roadworthiness testing has been implemented systematically in accordance with statutory regulations, covering the stages of registration, technical inspection, result determination, and administrative completion. The application of technical inspections and on-field safety inspections (ramp checks) demonstrates the local government's commitment to improving public service quality and transportation safety. However, the implementation still faces several obstacles, including technological system disruptions, long waiting times, limited testing facilities and infrastructure, and a lack of understanding among some service users regarding the importance of roadworthiness. This study concludes that enhancing public services in roadworthiness testing requires strengthening the service systems, increasing human resource capacity, and raising public awareness to ensure services operate more effectively and remain oriented toward the public interest

Amalia Safira; Yeremias Bardi; Rubiyati Junaidin

Jurnal Kajian Ilmu Pendidikan, Bahasa dan Komunikasi 2026 Asosiasi Periset Bahasa Sastra Indonesia

The development of academic writing skills among university students remains a serious challenge in higher education, particularly in Indonesian language courses that are often perceived as theoretical and procedural. This study aims to reconstruct Indonesian language learning through an Outcome Based Education (OBE) approach to strengthen students’ scientific writing skills at Universitas Muhammadiyah Maumere. Employing a qualitative research design, data were collected through classroom observations and in-depth interviews with students and lecturers over a three-week period. The findings reveal that OBE based learning encourages clearer learning objectives, increases students’ awareness of academic writing standards, and fosters reflective and critical writing practices. Students demonstrated improved understanding of scientific text structures, argument development, and academic language conventions. Furthermore, the learning process shifted from teacher centered instruction to a more participatory and student oriented model, allowing students to actively construct knowledge through observation, discussion, and writing practice. The study also highlights that the integration of contextual learning and continuous feedback plays a crucial role in enhancing students’ confidence and motivation in academic writing. These findings imply that OBE based Indonesian language instruction can serve as an effective pedagogical strategy to cultivate academic literacy, critical thinking, and responsible scholarly attitudes among university students. The study recommends broader implementation of OBE principles in language education to support sustainable improvement in higher education learning outcomes.

Agustina Eupronia Sadipun; Lusia Montiana Wea; Nur Sakilla; Wahyuni Wahyuni; Yeremias Bardi

Jurnal Kajian Ilmu Pendidikan, Bahasa dan Komunikasi 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study is grounded in the growing concern over the weakening of students’ critical literacy skills and cultural awareness in higher education, particularly in the context of rapid digitalization and the dominance of global discourse. Local cultural traditions, especially those rooted in Maumere society, have not been optimally utilized as meaningful academic literacy resources in Indonesian language learning. This research aims to explore how Maumere cultural traditions can be integrated as sources of critical literacy to strengthen students’ interpretative, analytical, and reflective abilities. Employing a qualitative research approach, data were collected through classroom observations, in depth interviews with students and lecturers, and documentation of learning materials in Indonesian language courses at Universitas Muhammadiyah Maumere. The findings reveal that traditional texts, narratives, rituals, and oral expressions from Maumere culture contain rich linguistic, ethical, and symbolic meanings that support the development of critical reading and writing skills. The integration of cultural texts encourages students to engage more deeply with academic discourse while simultaneously reinforcing local identity and cultural sensitivity. This study implies that culturally grounded literacy practices not only enhance academic competencies but also contribute to the preservation of local wisdom within higher education learning frameworks.

Ajeng Kartika Permatasari; Chairunnisah Zifanka Rizky; Ghurotul Husnah; Lyra Marcellia; Nabillah Utsman +1 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Household plastic waste remains a serious challenge in urban environments, including Jl. Assofa II, Kebon Jeruk, West Jakarta, which is characterized by high population density and intense socio-economic activities. The low level of public awareness in sorting and managing plastic waste, particularly bottle caps, highlights the need for educational approaches from an early age. This community service activity aimed to enhance environmental awareness, creativity, and character development among children through the “Recycled Keychain” project, which involved recycling plastic bottle caps into keychains. The activity was implemented using a Project-Based Learning (PjBL) approach and involved 12 children aged 7–9 years as the main participants. The implementation methods included education on waste management based on the principles of reduce, reuse, and recycle (3R), collection and sorting of bottle caps, and the process of creating creative products. The results showed an increase in children’s environmental awareness and environmentally responsible behavior, the creation of eco-friendly educational products, as well as improvements in creativity, motor skills, and teamwork abilities. In addition, this activity supported the strengthening of the Pancasila Student Profile, particularly in the dimensions of cooperation, critical thinking, creativity, and independence. Overall, the Recycled Keychain project proved to be an effective model of contextual, participatory, and sustainable environmental education in instilling environmental care values from an early age in urban communities.

Siti Nur Ramdaniati; Ega Egriana Handayani; Lambang Satria Himmawan; Dea Maelani; Putri Aulia Jasmine +3 more

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Clean and Healthy Living Behavior (PHBS) is a promotive and preventive effort aimed at improving the level of public health. The Baduy indigenous community in Leuwi Damar, Kanekes Village, Lebak Regency, Banten Province has local wisdom and traditional lifestyles that influence daily health practices. However, limited access to information and health services is a challenge in implementing PHBS optimally. This article aims to describe the implementation of PHBS education in the Baduy Leuwi Damar community and its impact on community knowledge and attitudes. The method used is a descriptive approach with educational activities through counseling, discussion and simple demonstrations adapted to local culture. Educational material includes personal hygiene, clean water management, environmental sanitation, and healthy living behavior in daily life. The results of the activity showed an increase in public understanding regarding the importance of personal and environmental hygiene, as well as the emergence of a positive attitude towards implementing PHBS without eliminating the traditional values adhered to. PHBS education carried out using a simple cultural and communication approach is considered effective in increasing the health awareness of the Baduy community. Therefore, health education programs based on local wisdom need to continue to be developed as a strategy to improve the health of indigenous communities. .(Riset Kesehatan Dasar,2019).

Safaruddin Safaruddin; Defi Pujianto; Kadarsih Kadarsih

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Occupational Safety and Health (OSH) is a fundamental competence required by vocational school students before entering workplace practice, particularly due to their high exposure to practical activities involving tools, machines, and work procedures with potential risks. This community service activity aimed to provide OSH training for students of SMK Negeri 3 Ogan Komering Ulu as part of their preparation for workplace practice. The activity was conducted using a seminar and case study approach involving 40 vocational students. The implementation stages included preliminary needs analysis, training delivery through structured material sessions and interactive discussions, and post-training evaluation using participant feedback instruments. The training materials covered formal OSH regulations, basic OSH principles, risk mitigation, personal protective equipment, and the relevance of OSH competencies in industrial work environments. The results indicated that participants demonstrated improved understanding of OSH obligations, awareness of workplace risk prevention, and readiness to apply OSH principles during practical learning activities. This community service activity contributes to strengthening students’ preparedness for workplace practice by fostering early awareness of occupational safety culture within the vocational education context.

Ramadhan Lubis; Khairunnisa Khairunnisa; Army Fahita Harahap; Buti Sarma; Azmi Oktari Harahap

Jurnal Inovasi Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

At the age range of 11–12 years, children enter the final phase of primary school which is marked by rapid development in various aspects, including cognitive, psychomotor, social, and moral, all of which are interrelated in the educational process. The development of elementary school-age children is the main foundation for the formation of personality, intelligence, and social-moral skills in the future. This study aims to analyze and describe the developmental analysis of aspects (cognitive, psychomotor, social, and moral) in children aged 11–12 years. This study uses a qualitative and descriptive approach, where data is collected through observation, interviews and documentation to understand behavior in depth. The results of the case study on the subject of Syifa Khairunnisa show that the development of these four aspects is well internalized in daily life. Syifa's cognitive development can be seen from her ability to understand material through repetition, awareness to adjust the way of learning when difficult, and the ability to explain lessons to friends in simple language. Psychomotor development is seen in good coordination of movements (e.g. in sports), fine motor skills, and self-control. In the aspect of Social Development, Syifa shows the ability to interact positively, work together, and choose peaceful ways to resolve differences of opinion. Lastly, Syifa's moral development is reflected in the attitude of caring, honesty, responsibility, obedience to school regulations, and the practice of religious values. Overall, this case study confirms that the development of children at the end of primary school is a holistic process that requires integrated support from the school environment and family.

Ida Ayu Parami Cintiya; Ni Putu Rai Yuliartini; Dewa Gede Sudika Mangku

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The giveaway phenomenon in the digital era has become a popular strategy to increase interaction on social media. However, this popularity is also used by irresponsible individuals to commit fraud under the guise of giveaways. This article aims to identify the modus operandi of giveaway fraud, provide guidance on recognizing the characteristics of fraud, and present preventive measures to avoid it. The methods used include literature review of digital fraud cases, analysis of cybercrime patterns, and interviews with digital literacy experts. The results show that the fraud mode often uses fake accounts that resemble official organizers, asks for personal information or payment of certain fees, and offers rewards that are too fantastic to lure victims. Low digital literacy is one of the main factors in the high number of victims of this fraud. By raising public awareness through education about the characteristics of fraud and methods of verifying information sources, the potential for victims can be minimized. In conclusion, systematic prevention efforts and active participation of the community in disseminating related information are important to protect internet users from the threat of giveaway fraud. This article recommends improving digital literacy programs and strengthening regulations against cybercrime as a long-term step.

Ketut Ayu Asiti Sari; Made Sugi Hartono; Ni Ketut Sari Adnyani

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Digital fraud, particularly schemes involving the distribution of fake wedding invitations through instant messaging applications such as WhatsApp, has developed into a serious problem in Indonesia along with the increasing use of digital technology in everyday life. This fraudulent modus operandi exploits victims’ curiosity, trust, and panic to prompt them to open malicious links or download harmful files containing malware. Such malware has the potential to damage device systems, steal personal data, and access sensitive information, including banking accounts and social media profiles. This form of fraud not only causes significant financial losses for victims but also results in psychological impacts, such as fear, trauma, and a loss of trust in digital communication. This article aims to comprehensively examine the modus operandi of digital fraud through fake wedding invitations, analyze the relevant legal framework, and assess the social and economic impacts on society. In addition, the article emphasizes the importance of improving digital literacy as an effective preventive measure to minimize the risk of digital fraud. To address this issue, the article proposes strengthening cooperation among law enforcement agencies, cybersecurity institutions, and technology service providers. Recommendations are also directed toward reinforcing regulations, enhancing the effectiveness of law enforcement, and intensifying public awareness campaigns to reduce the incidence of digital fraud in Indonesia.

I Made Kresna Sanjaya Aditama

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The reform of criminal law in Indonesia has become an increasingly urgent necessity in line with social developments, technological advancement, and the growing complexity and diversity of crime. Law Number 1 of 2023 concerning the new Criminal Code (Kitab Undang-Undang Hukum Pidana/KUHP) emerges as a comprehensive effort to replace the colonial-era Criminal Code and to align the national criminal law system with the current conditions of Indonesian society. This new Criminal Code introduces several significant changes, including the regulation of cybercrime, protection of the environment, the reinforcement of humanitarian values, and the strengthening of the principle of limiting criminal sanctions on individual liberty in order to ensure the protection of human rights. This paper aims to analyze the direction and substance of the Criminal Code reform, evaluate its potential implementation, and assess the implications of these changes for criminal law enforcement practices in Indonesia. The research method employed is a literature review using a normative approach, conducted through the analysis of statutory regulations, criminal law theories, and relevant case studies. The results of the analysis indicate that the new Criminal Code provides a more adaptive and responsive legal framework to contemporary issues; however, the effectiveness of its implementation largely depends on the readiness of law enforcement authorities, the intensity of regulatory socialization, and the level of public legal awareness. This study concludes that criminal law reform represents a strategic step toward realizing a criminal justice system that is more just, effective, and aligned with the values of Pancasila.

Khaerul Anam; Asep Sumantri; Niken Harsanti

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Guidance on the use of digital technology is needed to produce relevant, effective, and efficient financial reports. The mentoring method is carried out in several stages. The first stage is the initial stage through observation, compiling mentoring materials, and preparing facilities and infrastructure. Second, the implementation stage involves socialization and direct practice in the form of training on the use of website-based applications, starting from recording daily transactions to creating more structured financial reports. This activity is motivated by the importance of transparent, accountable, and efficient financial governance in religious institutions, particularly Rumah Tahfidz. Through this training, managers and administrative staff will be trained to create a digital financial reporting system using a web-based platform that is easy to access and use. The expected results of this activity are the realization of a transparent and efficient web-based financial reporting system, increased digital competence of Rumah Tahfidz managers, and growing awareness of the importance of digitalization in the management of religious institutions. The transaction recording process becomes more structured, efficient, and can be done in real time, thus enabling more accurate and up-to-date financial monitoring.

Muhammad Roestian Fahmi Nasution; Nora Anisa Br Sinulingga; Julia Hidayah Nasution; Hafiz Arham; Via Esterlina Br Ginting

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The Cultural Advancement Facilitation through Pinhole Photography as an Educational Medium for Children program aims to enhance cultural literacy, creativity, and awareness among young generations regarding the preservation of Malay Deli cultural heritage. This initiative is motivated by the declining interest of children in local history and culture amid rapid modernization, particularly in coastal areas with limited access to educational resources. Pinhole photography is employed as an educational approach due to its simplicity and reflective nature, fostering patience, accuracy, and a fundamental understanding of the interconnection between art, science, and culture. The program was conducted over three days through a series of activities, including workshops on constructing pinhole cameras, field exploration and photography at Malay Deli heritage sites namely Maimun Palace, Al- Mashun Grand Mosque, Al-Osmani Grand Mosque, and Sri Deli Park and photo developing and curation sessions. The activities actively involved children from the Rumah Edukasi Anak Pesisir community as primary participants in the visual documentation of cultural heritage. The results indicate an improvement in participants’ understanding of Malay Deli historical and cultural values, the development of creative and reflective thinking skills, and the production of children’s photographic works with potential use as educational and cultural promotion media. Overall, this program contributes to participatory-based cultural advancement and strengthens sustainable cultural tourism through an educational, creative, and sustainable approach.

Trimandala, Nyoman Agus; Putra, Dewa Putu Kiskenda Erwanda

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This community service activity was carried out with the aim of optimizing community participation in the packaging of local potential-based tour packages in Tihingan Village. The main problem faced by the partner villages is not optimal utilization of cultural and natural potential due to limited capacity of Human Resources (HR), especially in the aspect of tourism services (hospitality), tour guide techniques, and foreign language proficiency. The This community service implementation method uses a participatory approach which includes initial observations, group discussion forums (FGDs), intensive training, field assistance, and collaborative preparation of tour packages. The results of the activity showed that Tihingan village has excellent potential in the form of traditional gamelan production that is still active, trekking trails, village cycling, and local culinary that can be packaged into an integrated tourism product. Through the mentoring process, three main tour packages were successfully prepared and there was an increase in community capacity and strengthening of local institutions. This Program has an impact on increasing community participation, the formation of a more systematic tourism product, and the growth of collective awareness of the importance of sustainable community-based tourism management

Indira Oktavianti; Lailatus Sa’adah; Ibrahim Ibrahim

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Almost all formal workers dedicate all their time and energy to their companies during their productive years. As a result, it is very difficult for workers to start other businesses besides their formal jobs. Without the skills and strategies for entrepreneurship, many workers find it difficult to survive when they reach retirement age. From a sustainable human resource management perspective, the retirement preparation period (MPP) is a strategic phase for maintaining the social welfare of employees and taking preventive measures to address post-retirement social issues such as decreased productivity, economic dependence, and individual social roles. For employees who will enter retirement age in the next two years, PT. Sindopex Perotama regularly conducts MPP training. This year, the MPP training was themed “food security to achieve food self-sufficiency in retirement.” PT. Sindopex Perotama collaborated with LS Farm, Trawas Eduwisata Center (TEC), and a team from KH. A. Wahab Hasbullah University (UNWAHA) Jombang as part of the Tridharma community service program. This activity was achieved by applying the results of evaluations from observations of previous activities so that it was on target through proper planning (identifying needs in collaboration with partners), implementing activities, and providing direct assistance at the activity location. This program is expected to bring about social change, such as greater social welfare for employees approaching retirement age, greater economic independence in terms of food, and greater awareness of the role of retirees in maintaining food availability and social harmony in their neighborhoods. In addition, this program demonstrates sustainable human resource management practices in companies that care about the welfare of their employees until they retire.

Rahma Fitri Choirunnisa; Lukman Hakim; Kusno Ferianto; Mei Widiawati

Jurnal Ilmu Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Type 2 diabetes is a persistent medical condition with an increasing incidence that requires long-term treatment. One of the decisive factors in blood glucose control Patient self-awareness is a key variable examined in this study. The research was conducted to assess the relationship between self-awareness and blood glucose levels among individuals with type 2 diabetes in the Tuban Community Health Center area. A correlational analytic study with a cross-sectional design was utilized. The study involved a population of 135 patients, with a sample of 101 respondents selected using simple random sampling.Research data collection was conducted using a self-awareness questionnaire and a blood glucose observation sheet. Data analysis was performed using a chi-square test with a significance level of 0.05. The results of the analysis showed a p-value of 0.002 (p < 0.05), indicating a significant association between self-awareness and blood glucose levels. Based on these results, the study findings generally indicate that greater self-awareness typically allows for more optimal control of blood glucose levels.  

M. Ariessandy Agustin

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Efforts to protect children who are victims of sexual violence crimes in Mesuji Regency have been carried out through the establishment of the Regional Technical Implementation Unit for the Protection of Women and Children (UPTD PPA). However, in practice, cases of sexual violence against children continue to occur. This study aims to analyze the role of the UPTD PPA of Mesuji Regency in fulfilling the rights of child victims of sexual violence crimes and to identify the factors that hinder the implementation of this role. This research employs normative juridical and empirical approaches. Data were collected through literature review and field studies, with informants consisting of the Head of the Mesuji Regency Office for Women’s Empowerment and Child Protection, the Head of the UPTD PPA of Mesuji Regency, and a lecturer in criminal law from the Faculty of Law, University of Lampung. Data analysis was conducted qualitatively. The results show that, normatively, the role of the UPTD PPA of Mesuji Regency has been implemented based on the prevailing laws and regulations, including the Child Protection Law, the Law on Sexual Violence Crimes, and regulations concerning the UPTD PPA. Factually, the UPTD PPA carries out preventive, handling, and recovery efforts through legal, medical, and psychological protection for child victims. However, the implementation of this role has not been optimal due to several inhibiting factors, namely limitations in human resources, inadequate facilities and infrastructure, low community participation and awareness, and cultural factors characterized by individualism. This study recommends optimizing the performance of the UPTD PPA through improvements in human resources, facilities and infrastructure, and strengthening community involvement in child protection.

Fajar Istiqomah; Sri Wahyuni; Anita Rosalia Putri; Galuh Wahyu Lestari; Unna Ria Safitri

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This outreach program aims to improve students' understanding of organizational management as part of an effort to develop a young generation with organizational insight at SMA Negeri 1 Ampel. The implementation of this outreach program is motivated by the importance of providing students with management concepts, organizational structures, and self-management skills so they can participate actively and effectively in various school organizational activities. The outreach program is delivered through material presentations and the use of interactive media in the form of Kahoot games designed to facilitate students' understanding of management concepts in a more engaging, enjoyable, and easily applicable way. Evaluation is conducted using a questionnaire covering five aspects: understanding of management concepts, awareness of the importance of management in life, effectiveness of interactive media, motivation to become leaders, and the ability to organize and plan for the future. The evaluation results show that this outreach program is able to broaden students' horizons, increase leadership motivation, and help them focus more on designing future goals. Thus, this outreach program is considered effective in supporting the development of a young generation with organizational insight in a sustainable manner.

Rahma Diana; Annisa Nurussa’adah; Desi Melani Salsabila; Putri Adelia Ramadhani; Fitriyani Fitriyani +2 more

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2026 International Forum of Researchers and Lecturers

The development of electronic commerce (e-commerce) in Indonesia has grown rapidly alongside the increased use of digital technology by the public. While offering convenience and efficiency in transactions, e-commerce also presents various legal challenges that may harm consumers, such as unclear product information, personal data breaches, and weak dispute resolution mechanisms. These conditions highlight the importance of consumer legal protection in digital transactions. This study aims to analyze consumer legal protection in e-commerce transactions, focusing on existing challenges and legal remedies based on Law Number 8 of 1999 concerning Consumer Protection and Government Regulation Number 80 of 2019 on Trade Through Electronic Systems. The research employs a qualitative method with a normative juridical approach. Data were collected through literature review of primary legal materials, including laws and regulations, as well as secondary materials such as journals, books, articles, and other relevant sources. The findings indicate that consumer legal protection in Indonesian e-commerce transactions has an adequate legal foundation. Law Number 8 of 1999 serves as the main basis for protecting consumer rights, while Government Regulation Number 80 of 2019 strengthens regulations in response to digital commerce developments. However, implementation remains challenging, particularly regarding supervision and consistent law enforcement. Therefore, stronger government involvement, increased responsibility of e-commerce businesses, and improved consumer awareness are needed to achieve effective and sustainable consumer protection.

Murni Lestari; Dewi Sartika; Fatmayanti Fatmayanti

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of tax knowledge and tax sanctions on taxpayer compliance, as well as assess the role of taxpayer awareness as a moderation variable in individual taxpayers (WPOP) in West Aceh Regency. The research uses a quantitative approach with ex post facto design and survey methods. A sample of 100 respondents was selected through a random sampling technique based on the Slovin formula. Primary data were collected through a Likert scale questionnaire and analysis using instrument tests (validity and reliability), classical assumption tests, multiple linear regression analysis, and moderation regression tests to test hypotheses. The results of the study show that tax knowledge has a positive effect on taxpayer compliance. Tax sanctions also have a positive effect on taxpayer compliance. In addition, taxpayer awareness has been shown to moderate the relationship between tax sanctions and taxpayer knowledge. This means that the higher the taxpayer's awareness, the stronger the influence of tax knowledge and sanctions on taxpayer compliance. These findings are expected to be considered for tax authorities in formulating policies to increase compliance through education and strengthening tax awareness.