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Pradipta Larasati Annisa Aulia Hapsari; Athiatus Salam; Syaira Ananda Crisnandi; Taun Taun

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The development of technology and freedom of the press in the digital era has brought great changes in the form and manner of news delivery by the mass media. However, in reality, the media often becomes a means of spreading hate speech that has a negative impact on society and the democratic order. This article aims to examine how media coverage can contribute to the dissemination of hate speech and its impact on the application of Law No. 40/1999 on the Press. Through a qualitative research method approach with a descriptive and inductive approach, this article evaluates the media's responsibility to deliver information objectively and identifies elements in the news that can accelerate the spread of hate speech, such as provocative elements, lack of verification, and excessive news presentation. In this context, the active role of supervisory institutions such as the Press Council is needed so that press freedom continues to run in line with journalistic ethics and applicable laws, in order to maintain social cohesion and uphold democratic values in Indonesia.

Nuha Nafisah

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

This study aims to analyze the concept of religious moderation based on the perspective of Surah Al-Baqarah verse 126 and Surah Ali-Imran verse 159, as well as its implementation in Islamic Religious Education (PAI) in Indonesia. Using a qualitative approach with a library research method, the study collects data from tafsir books, scientific journals, academic articles, and previous research. The analysis shows that according to the interpretations of Ibn Kathir, Al-Qurthubi, and Al-Misbah, the values of religious moderation include love for the homeland, justice, gentleness, non-violence, and consultation. The implementation of these values in PAI is carried out theoretically through the integration of moderation values into the curriculum and practically through educators’ role modeling, habituation of values in the learning process, and supporting programs such as field studies and cultural festivals. Evaluation of this implementation is conducted through monitoring and instruments such as questionnaires and daily habit trackers. This study emphasizes the importance of religious education that not only focuses on cognitive aspects but also builds a moderate character within students. Thus, religious moderation can be sustainably instilled to shape an Indonesian society that is just, harmonious, and tolerant.

Addina Al Qoyyimah; Mhd. Ridho Akbar

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

This study aims to analyze the relationship between the tax transportation system and the level of taxpayer compliance. In the context of tax administration modernization, tax transportation refers not only to physical mobility but also to the efficient mechanism of digitalization and distribution of tax information. The implications of an effective tax transportation system include increased transparency, easy access to tax information, and acceleration of the reporting process. This study examines how optimizing tax infrastructure, such as online reporting systems, mobile tax education, and integration between agencies, can encourage voluntary and formal compliance levels. Data were obtained through a quantitative approach by distributing questionnaires to individual and corporate taxpayers in several major cities. The results of the analysis show that there is a significant positive correlation between tax transportation efficiency and taxpayer compliance. This study recommends strengthening the tax information and technology system as a strategic step in improving national tax compliance.

Marcela Marcela; Iskara Desra; Muhammad Sawega Alfadri; Sintong Arion Hutapea

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rapid development of digital technology has encouraged the emergence of crypto assets as a new investment instrument in Indonesia. Along with the increasing popularity of digital assets, the government responded by imposing tax policies in the form of Value Added Tax (VAT) and Income Tax (PPh) on every crypto transaction. This study aims to analyze the suitability of the tax imposition with the basic principles of tax law, as well as to examine its impact on the growth of the digital asset industry in Indonesia. The method used in this research is a literature study with a descriptive qualitative approach sourced from regulations, scientific journals, official reports, and international comparative studies. The results of the study show that the imposition of VAT on crypto transactions is not fully in line with the principles of fairness, legal certainty, and efficiency in taxation. In addition, the disproportionately high tax burden has a negative impact on investor interest, encourages offshore transactions, and slows down innovation in the domestic blockchain industry. Therefore, policy reformulation is needed, such as the application of capital gains tax and the provision of fiscal incentives, so that tax regulations can support the sustainable growth of the national digital economy.

Desperius Gulo

Jurnal Teologi Injili dan Pendidikan Agama 2025 Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

This study aims to analyze the principles of social competence contained in Matthew 23:4-12 and how they are implied with the social competence of Christian Education Teachers (PAK Teachers) at SD Negeri 071095 Fukagambo. Matthew 23 provides criticism of the behavior of hypocritical teachers and in this context, is used as a basis for reflection to develop authentic social competence of teachers. The research method used is qualitative descriptive, with data collection techniques through literature secunder. The results of the study indicate that the understanding and application of the principles of Matthew 23:4-12 in the social competence of PAK Teachers at SD Negeri 071095 Fukagambo still vary. This study recommends the need for increased training and mentoring for PAK Teachers, as well as strengthening the understanding of social competence so that teacher errors according to Matthew 23 are not repeated.

Roh Armawati Gulo

Jurnal Teologi Injili dan Pendidikan Agama 2025 Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

A Christian Educator does not display an attitude of humility and sincerity in carrying out his profession. He is limited to the respect and material he obtains. The research in this manuscript has a direction to conduct a study on the personality competence of PK teachers from the narrative story of the teacher (Rabbi) based on Matthew 23 and analyze its implications at SMP Negeri 1 Moro’o, West Nias. Matthew 23 as a harsh criticism of the practice of teacher function personality that is not integral as a teacher. The research method applies qualitative principles with a content analysis approach. The results of the study indicate that personality competence based on Matthew 23 is the attitude of PK teachers who display a sense of brotherhood, integrity, become facilitators, and remain humble. The implications of teacher personality competence at SMP Negeri 1 Moro’o result in an increase in the quality of learning, the formation of student spirituality, and the creation of a conducive learning process. Thus, Matthew 23 has implications for the development of teacher personality competence in the current and future contexts so as not to repeat the same mistakes as previous religious teachers.

Findi Septiani; Selvia Dewi Pohan; Herdita Br Ginting; Lestari Novianti Sinurat; Monica Triyuni Sinaga +1 more

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

Tuberculosis (TB) remains one of the main challenges in the health sector in Indonesia, with a fairly high number of cases each year. This study aims to analyze the distribution of TB cases based on occupation and identify community groups that are at higher risk of spreading this disease. The data used in this study were obtained from estimates of the 2022 TB epidemiology report. The results of the analysis show that informal workers, such as laborers and traders, are the group with the highest number of TB cases, at 36.0%. This is followed by formal workers (21.6%), farmers/fishermen (17.3%), housewives (14.4%), students (6.5%), and unemployed or retired groups (4.2%). The high prevalence of TB in informal workers is caused by several factors, including an unhygienic work environment, limited access to health services, and unhealthy lifestyles. Based on these findings, a more effective strategy is needed in efforts to prevent and control TB, especially for groups with high levels of vulnerability. Health education, increasing access to health services, improving work environment sanitation, and early detection programs are important steps in reducing the spread of TB. With the right intervention, it is hoped that the number of TB cases in Indonesia can be reduced significantly.

Ainun Nadzifah; Ainur Rofiq Sofa

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

Ahlussunnah Wal Jama’ah (Aswaja) is an Islamic doctrine based on the Qur’an, Hadith, and the understanding of the companions and early scholars. This study aims to examine the Qur’anic and Hadith-based evidence that legitimizes Aswaja and its relevance to Islamic education. The research employs a literature review method, analyzing primary sources such as classical and contemporary tafsir books, major Hadith collections (Sahih Bukhari, Sahih Muslim, Sunan Tirmidhi), and scholarly works by figures like Imam Ash’ari and Al-Ghazali. The findings indicate that Qur’anic verses, such as Surah Al-An’am (6:153) and Surah Ali Imran (3:103), emphasize the importance of adhering to the straight path, which is a central tenet of Aswaja. Furthermore, the Hadith on the division of the Muslim ummah into 73 sects supports Aswaja’s position as al-firqah an-najiyah (the saved sect). These sources provide textual legitimacy to the doctrine of Aswaja, affirming its central role in preserving Islamic unity. The implications for Islamic education are significant, including the integration of Aswaja values into curricula, the promotion of a moderate and balanced understanding of Islam, and the strengthening of faith based on authentic textual evidence. By incorporating Aswaja principles, educators can foster an environment that prioritizes tolerance, inclusivity, and intellectual engagement within Islamic educational settings. This study contributes to reinforcing a moderate and tolerant Islamic approach, promoting a harmonious balance between tradition and modernity in educational contexts.

Budi Setiawan Widjaja; Fransiskus Randa; Paulus Tangke

Jurnal Kajian dan Penalaran Ilmu Manajemen 2025 CV. Aksara Global Akademia

Penelitian ini bertujuan untuk mengeksplorasi perilaku investor wanita dalam pengambilan keputusan investasi. Investor wanita di Makassar adalah informan penelitian tesis ini serta menggunakan kualitatif dengan pendekatan deskriptif. Paradigmanya interpretif dengan metode fenomenologi. Analisis datanya interpretative phenomenological analysis (IPA). Teori dalam penelitian ini menggunakan teori perilaku keuangan (behaviour finance) dengan konsep utamanya teori prospek. Hasilnya yaitu pemahaman investor wanita dalam keamanan berinvestasi, penggalian data, ketepatan waktu, kemudahan transasksi, dorongan menanti, pemaknaan berita, dorongan kejelian, dan imbal hasil. Implikasinya dari hasil dari pemahaman investor wanita dalam berinvestasi akan memicu pemahaman investor wanita dalam penggalian data, ketepatan waktu dan pemaknaan berita akan memuculkan perilaku keamanan. Pemahaman investor wanita dalam kemudahan transaksi, dan  dorongan kejelian akan memunculkan perilaku kenyamanan. Untuk pemahaman investor wanita dalam penggalian data, ketepatan waktu, dorongan kejelian dan imbal hasil akan memunculkan perilaku keuntungan. Dari ketiga perilaku yang ada yaitu keamanan, kenyamanan dan keuntungan akan menghasilkan sebuah perilaku investor wanita.

Dea Anugrah Putri; Zulfina Adriani; Wahyu Juari

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Employee loyalty is an important factor in the sustainability and productivity of a company. This research aims to analyze the efforts made by PT. Jambi Regional Development Bank in increasing employee loyalty and its implications for company productivity.The research method used is a qualitative method. Data was collected through interviews with employees of the credit division of PT. Jambi Regional Development Bank and documentation studies. The research results show that there is a positive and significant relationship between efforts to increase employee loyalty and company productivity. Factors such as increased welfare, career development, a conducive work environment, and effective internal communication play an important role in increasing employee loyalty. The higher the level of employee loyalty, the higher the level of productivity achieved by the company. The implication of this research is that companies need to continue to develop strategies to maintain and increase employee loyalty in order to achieve optimal levels of productivity. The recommendations provided include improving the incentive system, increasing employee involvement in decision making, and providing ongoing training programs.

lina khairum; Usman Al Hudawi

Jurnal Suara Pengabdian 45 2025 LPPM Universitas 17 Agustus 1945 Semarang

Penelitian ini bertujuan untuk menganalisis persepsi mahasiswa terhadap implementasi filsafat pendidikan Pancasila dalam kurikulum pendidikan tinggi. Sebagai dasar negara dan pedoman hidup bangsa, Pancasila memiliki peran penting dalam membentuk karakter dan wawasan kebangsaan mahasiswa. Studi ini menggunakan metode deskriptif kualitatif dengan data yang dikumpulkan melalui wawancara mendalam. Hasil penelitian menunjukkan bahwa mahasiswa pada umumnya memahami pentingnya filsafat Pancasila, namun implementasinya dalam kurikulum dianggap masih kurang aplikatif dan relevan dengan tantangan zaman. Beberapa hambatan mencakup pendekatan pembelajaran yang terlalu teoritis dan kurangnya pengintegrasian nilai-nilai Pancasila dengan kebutuhan praktis. Penelitian ini merekomendasikan pengembangan metode pembelajaran yang lebih interaktif, berbasis kasus, dan berorientasi pada praktik untuk meningkatkan internalisasi nilai-nilai Pancasila di kalangan mahasiswa.

Muhammad Ridwan; Yulia Nor Frasisska; Rima Melati; Firza Agung Prakoso

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the views of high school/vocational school students in Pasuruan City regarding the employment contract system and its impact on their readiness to enter the world of work. With a quantitative approach and survey method, this study involved 54 grade XI students who were selected using the purposive sampling technique. Data collection was carried out through a closed questionnaire, while data analysis used simple linear regression. The results of the analysis showed that students' perception significantly affected their readiness to work, with a regression coefficient of 0.748 and a significance value of 0.000 (p < 0.05). An R Square value of 0.500 indicates that 50% of the variation in job readiness can be explained by students' perception of the employment contract system. The regression assumption test showed that the data met the requirements of normality, homoscedasticity, and no autocorrelation was found. The results of this study highlight the importance of providing a deeper understanding of the employment contract system to increase students' readiness to face the world of work.

Husnul Fatimah; Purbatua Manurung

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

Research to determine the description of children's social emotional development and its implications for group guidance services at Ade Irma Suryani I Kindergarten, Pantai Cermin District, as well as the methods applied in this research, namely qualitative research and a field study approach. The method used for data collection was observation, interviews and documentation. The subjects in this research were the principal, teacher, and 2 young children at the Ade Irma Suryani I Pantai Cermin Kindergarten.The results of this research show that the description of children's social emotional development and its implications for group guidance services implemented in schools greatly influences the process of forming social emotional development in early childhood. The implementation of group guidance in this school is focused on group guidance methods and materials. The group guidance method used is by using the group guidance method. Meanwhile, group guidance materials use loose parts materials. Supporting and inhibiting factors for early childhood social emotional development depend greatly on the environment and the role of parents. The implications of group guidance in shaping the social emotional development process of early childhood show changes, where children can achieve self-understanding and relate to other people, take responsibility for themselves, and can demonstrate good social behavior.  

Syahrul Nugraha Baderung; Sity Rahma Polinggapo; Roy Marthen Moonti

Jurnal Hukum, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

Electoral disputes are a frequent phenomenon in the democratic process, especially in Indonesia. This article analyzes various aspects of electoral disputes, including their causes, impacts and existing resolution mechanisms. These disputes usually arise as a result of alleged violations, fraud or dissatisfaction with election results, which can trigger political tensions and undermine public confidence in the democratic system. This research shows that electoral disputes not only affect the outcome of elections, but also have far-reaching implications for constitutional stability, including the potential for social conflict and government legitimacy. Through a normative approach, this article explores the role of the Constitutional Court as an institution authorized to resolve disputes over election results. It also highlights the importance of transparency and fairness in the electoral process to prevent disputes. In addition, the article proposes strategic measures to improve electoral integrity, such as the strengthening of oversight institutions and political education to the public. Thus, it is hoped that the resolution of electoral disputes can be carried out effectively to maintain political stability and the sustainability of democracy in Indonesia.

Emilia Kurniawati; Sulastri Rini Rindrayani

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Survey research is one of the methods often used in social sciences, education, and various other fields to collect data efficiently from large populations. This study aims to describe the concept, steps, types, advantages, and disadvantages of survey research, and provide guidance in selecting representative samples. The method used in this study is a literature review with a descriptive analysis of relevant theories. The results of the study indicate that survey research has the advantage of being able to collect large amounts of data quickly and support statistical analysis. However, this method also has weaknesses such as the risk of sampling bias and limitations in extracting in-depth information. The implications of this study are the need for careful design, including the selection of appropriate sampling techniques and the development of valid instruments, to improve the quality of survey research. This study is expected to provide practical guidance for researchers in designing and implementing effective and ethical survey research.

Muhammad Fayyadh Akbar; Muhammad Zeki Abdillah; Muhammad Ali Syahbana; Aryadanu Dalimunthe

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

International trade plays a vital role in driving sustainable global economic growth. Institutions such as the WTO, IMF, and the World Bank contribute to regulating and facilitating fair and efficient global trade. This study examines the role of institutions in international trade and their impact on economic development. Using qualitative methods, the study shows that institutions help reduce trade barriers, enhance economic stability, and encourage sustainable innovation and investment. The results show that institutions play a key role in ensuring trade that contributes positively to global economic growth.

Muhamad Yassar Naufal Subagja; Camelia Aprilianti; Nur Annisa Quraessin; Agnes Marianti Sormin

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

This research analyzes the impact of the European Union's Renewable Energy Directive II (RED II) policy on Indonesia as the world's main palm oil producer. Using a qualitative method, data was obtained from scientific journals, previous studies, books, and media reports. The RED II policy that restricts the use of palm oil in biodiesel in the European Union has a significant impact on Indonesia's CPO industry, such as a decline in exports that affects foreign exchange, GDP contribution, and exchange rate stability. This article also discusses Indonesia's response, including diplomacy and sustainable palm oil promotion strategies, to maintain export stability and meet EU sustainability standards.

Dewi Yanti; Junita Mawartina; Heti Sarlini; Wahjoe Pangestoeti

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

The mechanism of state debt management is a process involving fiscal and monetary policies to regulate the issuance, use, and repayment of state debt. In its management, the government usually uses instruments such as bonds, bilateral loans, and multilateral loans to finance the budget deficit. State debt can be used to fund infrastructure projects, health, education, and other important sectors, but its management must be careful so as not to burden the economy. One important aspect of debt management is maintaining the debt ratio to Gross Domestic Product (GDP) so that it remains under control. If state debt increases significantly without being balanced by economic growth, it can pose a risk of inflation, a larger budget deficit, and a reduction in market confidence in the government's ability to repay debt. On the other hand, good debt management can encourage economic growth by financing productive projects that increase competitiveness and public welfare. Strict supervision of debt allocation and transparency in the use of funds are essential to avoid misuse and increase the effectiveness of debt management. In addition, the role of international institutions such as the IMF and the World Bank is also crucial in providing technical advice and support for sustainable debt management policies.

Irma Yunawati; Nurnashriana Jufri; Wa Ode Salma; Minnati Zulfa Anika; Cantika Alisyah +3 more

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

Uric acid is the end product of purine metabolism which can cause hyperuricemia if levels increase. Hyperuricemia, if left untreated, can cause joint inflammation, pain, and various other health problems. This study aims to evaluate Halu Oleo University students' understanding of gout and its impact on health. Using a quantitative approach and analytical descriptive design, this research involved 50 randomly selected respondents. Examination of uric acid levels is carried out by taking blood samples using the Nesco Multi Check device. The results showed that 70% of respondents had uric acid levels within normal limits, while 30% experienced hyperuricemia, which indicates a potential risk of developing gout. These findings suggest that unbalanced eating patterns, lack of physical activity, and inadequate fluid intake contribute to increased uric acid levels among college students. This research emphasizes the importance of education about healthy eating patterns and an active lifestyle to prevent health problems related to gout.

Amanda Salsa Billa; Ama Dea; Sabrina Salsabilla; Zahra Aulia Nissa

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2025 CV. ALIM'SPUBLISHING

Penelitian ini membahas peran dana desa dalam pembangunan Desa Cibiru Wetan pada tahun 2021. Dengan pendekatan kualitatif, penelitian ini mengumpulkan informasi dari dokumen resmi dan kajian terkait. Hasil penelitian menunjukkan bahwa dana desa berkontribusi signifikan terhadap peningkatan infrastruktur, pendidikan, kesehatan, dan penyediaan air bersih. Meskipun terdapat kemajuan yang dicapai, tantangan seperti kapasitas pengelolaan yang terbatas masih perlu diatasi. Penelitian ini merekomendasikan perlunya peningkatan transparansi, akuntabilitas, dan partisipasi masyarakat dalam pengelolaan dana desa untuk memaksimalkan manfaatnya. Dengan melibatkan masyarakat secara aktif, diharapkan dana desa dapat lebih efektif dalam meningkatkan kualitas hidup dan kesejahteraan masyarakat Desa Cibiru Wetan.