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Sony Erstiawan, Martinus

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of the core tax administration sistem (Core Tax Administration Sistem or Coretax) in early 2025, which was expected to modernise tax services, instead sparked a wave of public criticism due to various fatal technical obstacles. The dysfunction of this sistem not only hampered administration but also gave rise to discourse on distrust of state budget management. This study aims to analyse in depth how the failure to implement Coretax has eroded public trust and damaged the fiscal social contract between taxpayers and the state. The research method uses a qualitative approach with a Critical Discourse Analysis perspective based on Norman Fairclough's model. Data was collected through netnography from public comments and interactions on social media, then analysed through three dimensions: text (micro), discourse practice (meso), and social practice (macro). The findings show that public discourse is not merely technical complaints, but a form of symbolic resistance. At the micro level, sistem dysfunction is interpreted as evidence of incompetence and alleged budget irregularities. At the meso level, the public mobilises collective memory related to past government project failures to validate their distrust. At the macro level, this signifies a violation of the principle of reciprocity, whereby the state is perceived as demanding tax compliance without providing adequate services, thereby triggering a crisis of legitimacy. The implications of this study emphasise that digital transformation of the public sector requires transparency and accountability; failure to respond to this crisis has the potential to significantly reduce voluntary tax compliance.

Agnes Salsabilla; Putri Rindu Kinasih

Publikasi Para ahli Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

Culture shock is a phenomenon that is experienced by someone who moves to an environment with a culture that is different from their own just as happened to Todd Anderson in the Outsourced movie. This study used a qualitative method to analyze the main character, Todd Anderson, who was sent to India from America. Todd went through five stages of culture shock based on Adler’s theory. In the contact stage, he was still integrated with his American culture. In the second stage, Todd experienced stress and frustration as his ability to relate, connect, and engage with others fell apart. He also felt alienated from the Indian locals. Todd looked for a relationship with the Americans during the third stage. In the fourth stage, Todd freed himself from previous defensiveness towards Indian culture. In the fifth stage, Todd was able to build trust and sensitivity to the Indians, and Todd accepted all the similarities and differences between Indian culture and American culture. Todd also applied all strategies based on Plummer’s theory. Todd looked for a new support group and enriched his life in India. Todd then discovered Indian social taboos that should be avoided. Finally, Todd developed an understanding of Indian culture. Overall, this study concludes that although culture shock occurs in stages, it can be overcome through embracing the local way of life, as Todd did in the film, and ceasing to reject it.  

Fellix Joe Chandra; Muhammad Irfan; Faikoh Umairoh

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research aims to examine how betrayal is represented in the film The Last Supper (2025). The study employs a qualitative approach using John Fiske’s semiotic theory, which focuses on three levels of codes: reality, representation, and ideology. Data were collected through visual observation of the film’s scenes and analyzed to identify signs and underlying meanings within the actions of the characters. The findings reveal a total of nine betrayal scenes, segmented into 52 image shots that were analyzed in depth. These scenes primarily depict the betrayals committed by Judas Iscariot and Peter against Jesus Christ. The analysis shows that betrayal is not merely presented as a dramatic motif but is constructed as an ideological representation that reflects power relations, social pressure, and human moral dilemmas. The film serves as a cultural text that constructs meaning through visual symbols, gestures, expressions, and dialogue. As such, it can be interpreted as a form of social criticism against systems of power that influence individual behavior. Therefore, the film functions not only as entertainment but also as a discursive space that voices fundamental human issues.

Masnita Massaguni; Budi Hartono

Jurnal Riset Rumpun Ilmu Bahasa 2025 Pusat riset dan Inovasi Nasional

The poem “Mayat Politik Ditutupi Koran Pagi” by Afrizal Malna presents sharp social and political criticism through the use of irony and complex metaphors. This study aims to examine how these two linguistic devices are employed to reveal the socio-political realities of post-reform Indonesia. Using a stylistic approach, the research explores the forms, functions, and meanings of irony and metaphor that appear within the poem’s structure. The analysis shows that irony serves to express dissatisfaction and satire toward political conditions that appear orderly but are actually filled with deception and manipulation. Meanwhile, metaphor provides a symbolic depiction of the role of mass media as an instrument of power that conceals the true political reality behind public discourse. Through the interplay of these two stylistic elements, Afrizal Malna succeeds in presenting a poetic representation of society’s anxiety over media domination and the blurring line between truth and political interest. This study is expected to enhance the understanding of literature’s role as a reflective and critical medium in uncovering the relationship between language, power, and ideology within Indonesia’s socio-political dynamics.

Rahmad Al Mutaqqim; Yasrul Sami

Misterius: Publikasi Ilmu Seni dan Desain Komunikasi Visual 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Wayang kulit is a traditional art form that embodies moral, social, and spiritual values, while representing human life. In today’s social context, marked by challenges such as power manipulation, economic inequality, and the decline of moral values, wayang kulit remains relevant as a medium of reflection and social critique. This artistic creation applies Bandem’s consortium art method with five stages: preparation, elaboration, synthesis, concept realization, and completion. Through contemporary painting, wayang kulit characters are reinterpreted in expressive and symbolic visual styles. The artwork serves not only as an artistic expression but also as a cultural preservation effort that bridges traditional values with contemporary realities. It is expected that this work will strengthen cultural awareness, function as a medium of social critique, and open broader opportunities for artistic exploration

Lutfi Ramadhiansyah; Abdul Rachman

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

This article analyzes the song "Sukatani" by Sukatani Band as a form of musical expression that represents Eastern nuances within a post-punk aesthetic framework. The research was conducted using a qualitative-descriptive approach through a music analysis method based on Jan LaRue's theory in Guidelines for Style Analysis (1970), which includes six main parameters: melody, harmony, rhythm, texture, form, and instrumentation. This analysis aims to reveal how the musical elements in the song can be read as a meeting between the post-punk idiom born in the West and the local socio-cultural context in Indonesia. The research findings show that "Sukatani" combines a minor pentatonic scale and repetitive structure as distinctive Eastern musical characteristics, while maintaining the monotonous and intense impression synonymous with post-punk aesthetics. From a lyrical perspective, the use of ngapak language not only strengthens local identity but also presents an authentic expression close to the daily lives of rural communities. The lyrics voice social criticism regarding class inequality, state repression, and respect for peasant labor as the foundation of collective life. Thus, music is not merely an aesthetic medium, but also a means of articulating cultural resistance against the dominance of central discourse and the hegemony of mainstream popular culture. Furthermore, analysis of texture and instrumentation reveals a combination of distorted guitars, repetitive bass patterns, and rigid drum beats, all of which create a tense yet meditative atmosphere. 

Stefiana Hardianti Juang

Jurnal Motivasi Pendidikan dan Bahasa 2025 International Forum of Researchers and Lecturers

This study aims to identify the forms of implicature and language styles employed by netizens when commenting on the TikTok account @owner daviena skincare. Using a qualitative descriptive method with a pragmatic approach, this research explores the linguistic phenomena occurring in the comment section of selected posts. Data collection techniques include non-participant observation, attentive listening, note-taking, and documentation. The theoretical framework is based on the concept of implicature, which covers both conventional and non-conventional implicatures. The findings reveal that the comment section displays a variety of implicatures, with the dominant purposes being to offer advice, deliver criticism, and express support toward the content creator. Conventional implicatures appear when the meaning conveyed is closely tied to specific linguistic expressions, while non-conventional implicatures are identified in cases where the intended meaning relies on contextual interpretation. In terms of language style, the majority of comments utilize informal and conversational expressions, characterized by colloquial vocabulary, slang, and abbreviations that are common in online interactions. The analysis also highlights that the interplay between implicature and informal language style reflects the spontaneous and dynamic nature of digital communication on social media. Such interactions not only serve as a platform for engagement but also illustrate how language is adapted to suit the immediacy and brevity of online discourse. The study concludes that understanding implicature in social media contexts is essential for interpreting the underlying meanings beyond the literal content of user comments. Furthermore, the predominance of informal styles demonstrates the influence of digital culture on contemporary language use, particularly among netizens engaged in beauty and skincare communities.

Rifki Irawan; Muhammad Alif

This study examines social ecology from the perspective of hadith science (‘ulum al-hadith), with the aim of exploring the environmental and social values contained in prophetic hadiths. The main focus of this study is the methodological analysis of hadiths related to ecological issues, such as environmental conservation, social justice, and natural resource management. This study uses a hadith criticism approach, namely by examining aspects of authenticity through analysis of sanad (chain of narrators), criticism of matan (the content of the hadith), and contextual and semantic interpretation of hadiths relevant to environmental themes. In this study, the hadiths analyzed were selectively selected based on their relevance to the principles of Islamic social ecology. The analysis process was carried out thoroughly to assess the validity of the hadith and understand its meaning and normative objectives. This approach integrates classical evaluation methods of hadith science with a contemporary ethical perspective, resulting in a comprehensive framework for formulating hadith-based environmental ethics. Research findings indicate that many authentic hadiths contain strong social ecological principles, such as the concept of caliphate (human leadership over the earth), mizan (balance), and distributive justice. These values emphasize the importance of human responsibility in preserving nature and creating harmony between humans and their environment. These hadiths also demonstrate the close relationship between the spiritual dimension and socio-ecological responsibility. This study makes a significant contribution to the development of hadith-based Islamic environmental jurisprudence. With a methodological and academic approach, this study enriches understanding of Islamic ecological ethics and opens up opportunities for integrating religious values into just and sustainable environmental management.

Yoakim Yolanda Mario Leu; Maria Yosephina Uni Aran

Jurnal Motivasi Pendidikan dan Bahasa 2025 International Forum of Researchers and Lecturers

This study aims to describe the social criticism of the short story "Ama Tobi di Antara Konten Batas Kampung Serumpun" by Silvester Petara Hurit. This study uses a qualitative method with data analysis using a sociology of literature approach. The results of the study indicate that there is social criticism of the short story "Ama Tobi di Antara Konten Batas Kampung Serumpun" by Silvester Petara Hurit, namely 1) Criticism of social relations. The social relations that are expected to live, grow and develop in the village of Lewolema, have now changed into a conflict that eliminates the values ​​of family, brotherhood, solidarity, cooperation between residents, 2) Criticism of identity starting from the change of the name of the village, can be considered as an effort to eliminate the cultural and historical identity of the community. In addition, the influence of colonialism, where the arrival of European missionaries and traders has brought changes in the value and belief system. The role of schools established by religious foundations has brought changes in the community's education system, and 3) Criticism of power is a struggle between traditional values ​​and modernity. Indigenous peoples have strong values ​​and traditions, but they also feel that they must adapt to the changing times and the presence of the government and religious foundation

Amilatus Sholikah; Mukhammad Aqmal Azis; Taswirul Afkar

Jurnal Ilmu Bahasa dan Pendidikan Guru Sekolah Dasar 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to examine the principle of cooperation in pragmatic analysis based on Grice's theory as applied in the Indonesian comedy show Lapor Pak! broadcast on Trans7. The focus of the research is on the violations of the maxims of quantity, quality, relevance, and manner as performed by characters such as Andika, Surya, Vincent, Wendy, and Kiki. These violations are analyzed as strategic communicative acts intended to generate humor. The study employs a qualitative descriptive method with listening and note-taking techniques applied to purposively selected dialogue transcripts. The findings reveal that the deliberate violations of Grice’s maxims function not as communicative failures, but as rhetorical and pragmatic tools that enhance comedic effect, deliver subtle social criticism, and strengthen character portrayal. Therefore, in the context of entertainment discourse, violating cooperative principles serves as an effective and purposeful pragmatic strategy.

M. Nur Kholis; Wawan Hermawan; Seftia Wulan Ayu Ningrum; Mukhammad Aqmal Azis

Song lyrics are often a vehicle for creatively conveying messages and social criticism. The song Peradaban by Feast is one example, where various forms of satire are delivered in a sharp and meaningful style. This study aims to identify and analyze the use of sarcasm in the song. Using qualitative descriptive methods and semantic approaches, the researcher examines the forms of sarcasm and the meaning behind the lyrics used. The results show that the song contains various types of language styles such as sarcasm, hyperbole, irony, and metaphors that convey concerns about injustice, colonialism, and social identity crises. This study shows that song lyrics can be a powerful medium for voicing social criticism in a subtle but still effective manner.

Muhammad Asyari; Dwi Wahyu Candra DewI

This writing is motivated by the author's endeavor to understand the meaning within song lyrics. From this meaning, the myths and messages that the songwriter attempts to convey can also be discerned. This research employs a qualitative descriptive method. The data sources obtained are from secondary data and public data sources. In this study, the connotative and denotative meanings in the song 'Konsekuens' by the music group .Feast can be understood by the author, thus enabling the identification of social criticism present in the lyrics of this

Salma Fitriyani; Nurholis Nurholis; Arfia Diva Alzahra; Mhd. Al. Fadin

Jurnal Riset Rumpun Ilmu Bahasa 2025 Pusat riset dan Inovasi Nasional

Arabic literature experienced a significant thematic transformation from the Umayyad to the Abbasid period. In the Umayyad era, poetry was still rooted in classical qasidah, focusing on praise, tribal pride, and romantic ideals. However, the Abbasid era brought a wave of literary renewal, influenced by sociopolitical and cultural shifts. This study explores how these contexts shaped literary themes and styles, using a descriptive qualitative approach through library research and textual analysis. It focuses on works by Al-Farazdaq, Al-Akhtal, Jarir, Abu Nawas, Abu al-Atahiyah, Dibil al-Khuza’i, and Al-Jahiz. The findings reveal that poetry in the Abbasid era became a tool for social criticism, spiritual reflection, and personal expression. Meanwhile, Al-Jahiz significantly advanced Arabic prose, making it more intellectual and educational. This study concludes that Arabic literature evolved not only in form and content, but also in function, reflecting the intellectual and cultural dynamism of Islamic civilization. Keywords: Abbasid; Arabic literature; New Poets; Transformation; Umayyad

Wilda Putri Festiyanti

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

This research was conducted in order to find out the characteristics of Banyumas people via the lyrics of Lengger Banyumasan, as one of the work arts, that the lyrics reflect the culture and also the society's thought. The researcher tries to focus the research only in the one of districts in Banyumas region named Ajibarang as this district is a very special place that in the past time it was a region (on the colonialism era). The researcher thinks that it is a phenomenon in the field of ethnolinguistics, which can enrich the language people knowledge about how language depicts the culture of society in certain place that can be also their identity, which differ them from any other society at the same region. In order to collect the data, the researcher uses direct observation among the society of Ajibarang about the lyrics of Lengger Banyumasan. The researcher records and writes the data by doing a direct interview in order to get the data the researcher needed. After the researcher has collected the data, it was founded that the 11 famous songs of Lengger Banyumasan show different characteristics of the people in Ajibarang. So it can be concluded that they have various way to express their idea including via the Ivrics of song, or it can be said that song is the way to express one-way communication of social criticisms.

Rizky Aula; Sholahuddin Al Ayubi

This study examines social ecology from the perspective of hadith science ('ulum al-hadith), focusing on methodological analysis of prophetic traditions related to environmental and social issues. Using hadith criticism methodology, this research analyzes the authenticity, context, and semantic dimensions of ecological hadiths to construct a comprehensive framework of Islamic environmental ethics. The study applies classical hadith evaluation criteria including sanad analysis, matn criticism, and contextual interpretation to examine how prophetic traditions address the intersection of social and ecological concerns. Findings indicate that authentic hadiths provide a robust foundation for social ecological principles, with particular emphasis on stewardship (khilafah), balance (mizan), and distributive justice in resource management. This research contributes to the development of hadith-based environmental jurisprudence and offers methodologically sound approaches to understanding Islamic ecological ethics.

Jupri Jupri; Nurmiati Nurmiati; Abd Haris; Muhammad Tobar

Journal of Administrative and Sosial Science (JASS) 2025 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to explain the strength of social capital owned by Nurdin in political contestation in 2016. This type of research is a descriptive qualitative study to explore the strength of social capital in the transformation of village head leadership. Meanwhile, the approach used is the phenomenological approach The results of this study indicate that the previous leadership style that the author limits only captures the leadership style for the period 2002-2009. During the 2002-2004 period, when Karaeng Oddang was in charge, in his leadership he tried to be more democratic, but the domination of his father (Karaeng Manna) was still strong at that time. Likewise with Aji Awaluddin 's karaeng leadership style, he was a typical leader who was considered by the community to be very good and realized democratic values ​​during his tenure as head of Kindang village for the 2004-2009 period. In 2009-2016, this was where leadership transformation took place. Photographing Nurdin's leadership style for the period of 2009 cannot be separated from appreciation and praise. However, this criticism did not have an impact on the 2016 village head election. Nurdin won the pilkades again.  Nurdin's strength of social capital in the election has won him victory. The rise of primordial sentiment among ordinary people (tumaradeka) as Nurdin's strength, and on the other hand the rise of negative stereotypes against karaeng that spread to the issue of group identity and the strong strength of social networking capital, bonding, bridging and linking greatly colored the 2016 pilakdes. Social capital security control is a selling point for Nurdin so that he can get support from the community compared to other candidates who are deemed unfit and unable to anticipate security in Kindang village.

Amanda Maharani Sandrina; Tenny Sudjatnika

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research discusses the role of literature during the Abbasid Dynasty as a means of spreading Islamic values in the middle of the development of Islamic culture and science. At this time, literature not only functioned as a form of artistic expression, but also as a medium of moral learning, preaching, and social criticism that could easily be accepted by the wider community. The purpose of this study is to analyze how Islamic values were inserted in the literary works of the Abbasid era and to understand the social roles played by the great writers of the time. The study uses a qualitative approach with descriptive-historical method and literature study technique. Data sources come from various literary works in the form of poetry, prose, maqamah, and related secondary references. The content and context of the works of influential literary figures were analyzed. The results of the study show that literary works not only serve as a reflection of cultural development, but also an effective means of preaching using beautiful language selection, subtle moral messages, and strong emotional appeal. In conclusion, literature plays a major role in building awareness of Islamic values in people's lives and is one of the important foundations in strengthening Islamic civilization.

Nanda Nainatuz Zahro; Fanindya Dwi Anastasya

AL-MUSTAQBAL: Jurnal Agama Islam 2025 STIKes Ibnu Sina Ajibarang

This research aims to analyze the representation of mental disabilities and the concept of justice in the film Miracle in Cell No. 7 from a gender studies perspective. The film features a main character with intellectual disabilities who is a victim of an uninclusive and patriarchal legal system. The representation of disability in the film shows a combination of empathy and infantile stereotypes that place people with disabilities as objects of pity without agency. Through Stuart Hall's representation theory approach and Crenshaw's intersectionality framework, this research reveals how class identity, gender, and disability shape the main character's subordinate position. The method used is qualitative with a descriptive-analytical approach, where data is analyzed based on symbols, narratives, and cinematic elements in the film. The results show that the film uses emotional strategies to build closeness with the audience, but risks reproducing structural biases against vulnerable groups. Nonetheless, the film still has potential as a medium for social criticism of legal injustice and representational bias in popular culture. This research recommends the need for a more inclusive and humane cinematic approach in depicting people with disabilities and gender inequality.

Kartika Kartika; Asnawi Asnawi; Dita Puspita Junaedi; Dian Nurul Fitra

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to describe the types of expressive speech acts used by Prabowo Subianto in his speech at the 2024 National Teachers' Day commemoration. The research employs a qualitative approach with a pragmatic discourse analysis method. The data were obtained from the transcript of Prabowo Subianto speech and analyzed based on Searle’s theory of expressive speech acts. The results show that Prabowo used various forms of emotional expression, such as expressions of gratitude, praise, appreciation, hope, and social criticism. These expressive speech acts reflect the speaker’s attitudes and feelings toward teachers and the condition of education in Indonesia. In addition, the use of expressive speech acts in the speech illustrates the strategic role of language in building emotional closeness between the speaker and the audience, as well as in delivering political and social messages persuasively. These findings indicate that expressive speech acts are essential elements in effective political communication.

Kartika Kartika; Asnawi Asnawi; Dita Puspita Junaedi; Dian Nurul Fitra

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to describe the types of expressive speech acts used by Prabowo Subianto in his speech at the 2024 National Teachers' Day commemoration. The research employs a qualitative approach with a pragmatic discourse analysis method. The data were obtained from the transcript of Prabowo Subianto speech and analyzed based on Searle’s theory of expressive speech acts. The results show that Prabowo used various forms of emotional expression, such as expressions of gratitude, praise, appreciation, hope, and social criticism. These expressive speech acts reflect the speaker’s attitudes and feelings toward teachers and the condition of education in Indonesia. In addition, the use of expressive speech acts in the speech illustrates the strategic role of language in building emotional closeness between the speaker and the audience, as well as in delivering political and social messages persuasively. These findings indicate that expressive speech acts are essential elements in effective political communication.