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Eko Nursanty; Rizka Khairunnisa; Utomo; Marlianti

Jurnal Suara Pengabdian 45 2026 LPPM Universitas 17 Agustus 1945 Semarang

This community service program addressed the limited capacity of educators to use artificial intelligence in a structured and pedagogically responsible way for textbook development. The program focused on empowering educators through NotebookLM in the Ngabuburit AI 2026 activity. Its objective was to improve participants’ understanding and practical skills in organizing sources, designing textbook structures, developing chapter content, and generating interactive learning media. The program used a participatory training approach consisting of presentation, demonstration, guided practice, discussion, and feedback-based evaluation. The results showed that participants gained a clearer understanding of AI-assisted academic writing workflows and recognized NotebookLM as a useful tool for integrating source analysis, textbook writing, and learning media preparation. The activity also fostered new awareness that artificial intelligence can strengthen, rather than replace, educators’ academic roles in producing more systematic and interactive teaching materials.

Helleri Sitinjak; Elka Anakotta; Eurene Lefta

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the novel Laskar Pelangi by Andrea Hirata using a critical hermeneutic approach developed by Jürgen Habermas. The focus of this research is to uncover the critical meaning contained in the novel as a reflection of social reality, especially in the field of education. The method used is descriptive qualitative research with data collection techniques through literature studies and text analysis in the form of excerpts in novels. The results of the study show that the novel Laskar Pelangi not only presents an inspiring story, but also contains criticism of the education system in Indonesia which is still colored by inequality and injustice. In the aspect of communicative action, it was found that there was a dialogical interaction between teachers and students as well as the value of solidarity and strong struggle. However, in the aspect of communication distortion, there is injustice in access to education and a lack of space for poor groups to voice their interests. In addition, the analysis also reveals the existence of ideology and domination, especially economic dominance over education and social systems that oppress the lower groups. On the other hand, the emancipatory interest in this novel is reflected through education as a tool of liberation and the struggle of its characters in fighting against limitations. Thus, this study concludes that the novel Laskar Pelangi has an important role as a social criticism medium that is able to build readers' critical awareness of the reality of education and social inequality that occurs in society.

Azhar Amir Zein; Jihan Fakhirah Yahya

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Nahwu (Arabic grammar) is a fundamental discipline in learning the Arabic language, helping to prevent errors in speech and serving as a primary key to clearly understanding Islamic legal texts. However, in practice, the teaching of Nahwu often faces complex challenges, particularly the lack of active participation among female students and their uneven mastery of the subject. Therefore, this study aims to explore the problems in teaching Nahwu at Al-Madani Islamic Boarding School in Cikalong and to identify the factors causing these issues. This study aims to: (1) reveal the problems faced by second-grade female students of KMI in learning Nahwu at Al-Madani Islamic Boarding School in Cikalong, and (2) identify the contributing factors influencing the emergence of these problems. This research employs a descriptive qualitative approach. The researcher used three data collection techniques: classroom observation, in-depth interviews with the Nahwu teacher, and questionnaires distributed to the students. For data analysis, the researcher applied the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. To ensure data validity, data triangulation techniques were used. The results of the study indicate that the problems are divided into two main aspects: (1) learning-related problems, including the gap between memorization of grammatical rules and their application (i‘rab), high levels of academic anxiety, and decreased classroom concentration; and (2) contributing factors, including methodological factors, linguistic-psychological factors, and classroom management factors. The researcher suggests that teachers adopt more interactive teaching methods and media, as well as innovative visual tools to reduce the abstract nature of Nahwu materials and enhance students’ functional understanding. Additionally, activating “Halaqah Nahwiyyah” (grammar study circles) in dormitories is recommended to overcome psychological barriers and improve students’ linguistic confidence.

Yustinus Joko Wahyu Yuniarto

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

This article critically examines the training program document for mentors of First Communion candidates at St. Paul Pringgolayan Parish as an institutional religious text. The study employs Peter L. Berger’s theory of the social construction of reality and Michel Foucault’s discourse analysis of power as its analytical framework. Using a qualitative interpretive method, the research conducts an in-depth textual analysis of the document’s narrative structure, normative language, actor relations, and mechanisms of legitimation. The findings reveal that the text is not merely a plan and report of pastoral activities; it also functions as an institutional apparatus that reproduces religious reality while shaping subjects of faith through pedagogical, ritual, and administrative systems. This article argues that pastoral documents can be understood as pastoral social technologies that operate through language to structure religious experience, regulate the distribution of authority, and instill norms of faith practice. These findings contribute to the sociology of religion by demonstrating how faith formation practices at the local level constitute a concrete locus of interaction between the construction of religious meaning and the operation of discursive power.

Nabilah Qurrotul ‘Aini; Maria Yovita R. Pandin

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

The increasingly tight competition in the textile and garment industry has led to the optimal management of capital structure and microfinance to increase the value of the company. This study aims to analyze the influence of microfinance and capital structure on the value of the company with profitability as an intervening variable. The method used is a quantitative method with secondary data obtained from the financial reports of textile and garment companies registered in the Indonesian Financial Services Authority for the period 2020–2024. Data analysis was conducted using Structural Equivalence Modeling-Partial Least Square (SEM-PLS). The results of the study indicate that microfinance has a positive and significant effect on profitability and firm value. Meanwhile, capital structure has a positive but insignificant effect on profitability and a negative and insignificant effect on firm value. Profitability is proven to have a positive and significant effect on firm value, but is unable to mediate the influence of microfinance and capital structure on firm value. Thus, the findings of this study confirm that profitability fails to be an integrating variable.

Hani Fu’adatun Nafisa; Lina Marlina; Ana Fauziya Diana

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

This study analyzes the concept of al-Kasb in the view of Muhammad ibn al-Hasan al-Shaybani and assesses the relationship between this concept and contemporary work ethics. With the changes in the modern economic system, which emphasize efficiency, objective rationality, and the achievement of optimal results, various ethical conflicts in the professional and business world have become more apparent. The methodology applied in this study is a literature review with a descriptive-analytic approach, through the analysis of classical and contemporary texts to explore the theological, ethical, and social aspects contained in the concept of al-Kasb, and then conceptually compare it with the characteristics of modern work ethics. The findings of this study show that al-Kasb is not only understood as an economic activity aimed at accumulating wealth, but also as a normative guide that integrates the goals of worship, ethical responsibility, and social obligations in the production process. Work activities are viewed as an individual responsibility that supports the practice of worship and as a collective responsibility to maintain social-economic welfare and harmony. Therefore, al-Kasb provides an integrative ethical foundation that has the potential to enrich and strengthen current work ethics by emphasizing values of integrity, justice, and social responsibility in the economic aspects of life.

Rr. Hawik Ervina; Noni Setyorini; Prianka Nastiti; Heri Prabowo

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

Flexible work arrangements (FWAs) have gained increasing attention in contemporary organizations as a strategy to enhance employee-related outcomes in dynamic work environments. This study aims to synthesize empirical evidence on the relationship between flexible work arrangements and employee outcomes through a Systematic Literature Review (SLR) guided by the PRISMA framework. A structured literature search initially identified 200 records, of which 117 peer-reviewed journal articles were retained after excluding non-journal publications. Following full-text screening and eligibility assessment, 45 empirical studies were included in the final analysis. The review reveals that flexible work arrangements are generally associated with positive employee outcomes, particularly job satisfaction, employee well-being, work–life balance, engagement, and performance, although the strength and direction of these relationships vary across organizational contexts and implementation practices. The findings highlight key research trends and methodological gaps, offering valuable insights for future research and practical implications for organizations seeking to effectively implement flexible work arrangements.A

Suprapti Suprapti

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

The novel Time and Southeast by L. Dela Fimeta, published on October 2, 2023, is one of the literary works in the romance genre that is interesting to study from a linguistic perspective, especially morphology. This study aims to analyze the morphological process of composition contained in the novel, focusing on the types, examples, and semantic aspects that arise in the use of word composition. The research method used is qualitative descriptive analysis with a literature review approach and text review. Data in the form of compositional words were collected from novel texts, then classified based on the type of composition, such as endocentric, exocentric, and idiomatic compositions. Semantic analysis is carried out to examine the meaning resulting from the composition process, both literal and connotative meanings that enrich the nuances of romance in the novel. The results of the study show that this novel uses word composition creatively to build aesthetic expression, strengthen characterization, and present a distinctive emotional nuance. The semantic aspects of word composition also contribute to the development of deep themes and language styles. In conclusion, the morphological study of composition in the novel Time and Southeast makes an important contribution to the development of morphological studies while enriching literary research that integrates language analysis in literary works.

Yemima Meidina Rista Br Sembiring; Edelwis Pardosi; Agriva J. Pandiangan; Sriwati Sihombing; Hisardo Sitorus

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze Paul as an educator through an epistemological and methodological examination of his letters, as well as an examination of his teaching style within the context of the early church. This research approach is qualitative theological, employing exegetical and hermeneutic analysis of New Testament texts, particularly Paul's letters. This analysis reveals that Paul's educational epistemology is rooted in his encounter with Christ as the source of all truth and spiritual knowledge. According to Paul, knowledge of faith is not the result of human rationality, but rather God's revelation, understood through the work of the Holy Spirit (1 Corinthians 2:10–13). Methodologically, Paul demonstrates a dialogical, argumentative, relational, and transformative teaching approach. He uses logical and communicative rhetoric to guide the congregation in a reflective understanding of the Gospel and emphasizes the importance of living examples as a means of learning faith (1 Corinthians 11:1). Paul also developed a Christocentric and communitarian teaching style, where the church is seen as a living, mutually edifying space for learning about faith, centered on the love of Christ (Colossians 1:28; Ephesians 4:11–16). The results of this study indicate that education, from Paul's perspective, aims for life transformation, not merely the transfer of knowledge. Paul views education as a process of discipleship that produces new life in Christ (Romans 12:2; Galatians 2:20). Thus, Paul's educational model provides theological and practical contributions to contemporary Christian education, placing Christ at the center of epistemology and love as the primary method of teaching.

M Bambang Purwanto; Satriah Satriah

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Teaching fiction in Indonesian language classrooms is often constrained by text-centered instruction and limited use of engaging digital media. In the era of Generation Z learners who are visually and digitally oriented, innovative learning materials are needed to enhance motivation, interpretation, and comprehension of literary texts. This study aims to develop and evaluate a Scribus-based digital magazine for fiction learning by integrating the ADDIE model within a qualitative descriptive framework. The research adopted a qualitative descriptive design comprising five stages of the ADDIE model: Analysis, Design, Development, Implementation, and Evaluation. The study was conducted at SMP Negeri 10 Semarang, involving one Indonesian language teacher and fifteen Grade VIII students, who were selected through purposive sampling. Data were collected through observation, interviews, and documentation, and analyzed using the Miles and Huberman model (data reduction, data display, conclusion drawing). Media and content experts conducted validation to assess the feasibility, usability, and pedagogical quality of the content. Findings revealed that the Scribus-based learning media effectively increased students’ engagement and comprehension in analyzing fictional elements such as plot, character, and setting. Expert validation results indicated a high feasibility level, with mean scores above 85% in design and content quality. Teachers reported improved classroom interaction and creativity, while students expressed enthusiasm for the visual and interactive format. The study concludes that open-source tools, such as Scribus, can provide cost-effective and pedagogically sound alternatives for developing literary learning media. The integration of ADDIE and multimodal design promotes contextual, engaging, and sustainable learning experiences. Future research should explore multimedia enhancements, such as audio storytelling and cross-curricular applications, to broaden the pedagogical impact.

Miya Dewi S; Javier Ikrom Aquino; Yohana Gardi Sefrin; Suci Sekar Arum S.A; Aisyah Rafifah Nabila

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

Business competition in the culinary sector continues to increase along with changes in people's consumption patterns towards ready-to-eat food. One product that is quite popular is fried dim sum, which is known for its variety of flavors and relatively affordable prices. In this competitive environment, understanding how consumers perceive product price and quality is crucial for businesses to maintain and increase customer interest in purchasing goods. Consumer perceptions of product price and quality when they choose fried dim sum are the subject of this study. Informants were selected purposively in this study, which used a qualitative and descriptive approach, namely consumers who have purchased and consumed fried dim sum products. Data collection methods included comprehensive interviews, direct observation, and supporting documentation. The collected data were analyzed using an interactive analysis model developed by Miles and Huberman through steps such as data reduction, data presentation, and discovery. The results show that consumers view price as an indicator related to the affordability and suitability of the product value. Price is considered acceptable if it is commensurate with perceived quality. In addition, product quality, including taste, texture, cleanliness, and packaging, is a primary factor considered before making a purchase. Positive perceptions of product quality increase customer trust and encourage repeat purchases. This study concluded that customer perceptions or opinions about price and product quality influence fried dim sum purchasing decisions. Therefore, culinary businesses need to prioritize proportional pricing and maintain consistent product quality to enhance business competitiveness.

Intan Khoirotul Awaliya; Nori Aggraini

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to conduct an in-depth analysis of the psychological journey of the character Rangga Raja in the novel 0 MDPL by Nurwina Sari. The main focus of the study is to identify the inner conflicts experienced by the protagonist as well as the dynamics of the personality structure consisting of the Id, Ego, and Superego that shape his psychological development throughout the storyline. This research employs a literary psychology approach using a qualitative descriptive method, conducted through a literature review and document analysis of the novel text as the primary data source. The findings indicate that Rangga Raja experiences complex emotional conflicts resulting from past trauma, experiences of loss, and failures in romantic relationships. These conditions are reflected through the tensions and interactions between the Id, Ego, and Superego within himself. The process toward the “zero point” (0 MDPL) is interpreted as a symbol of an identity crisis phase as well as a stage of self-reconstruction, in which the protagonist undergoes processes of reflection, self-acceptance, and openness to change. In addition, Rangga’s interactions with other characters, such as Andini, La Nina, and Nadia G. Sahara, play an important role in his psychological recovery and healing process. This study confirms that the novel 0 MDPL represents a profound reflection on human psychological dynamics, the search for identity, and the gradual process of inner healing.

Syabila Aprila Zakaria; Deden Mauli Darajat

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

. Public understanding of discourse embedded in children’s animated film scripts and their underlying purposes remains limited, resulting in low audience awareness of the implicit messages conveyed in meaning-laden children’s animations. The Loud House, broadcast by the children’s television network Nickelodeon, presents a relatively controversial theme by incorporating homosexual discourse, which is perceived as deviant behavior by certain segments of society. Based on this premise, this study examines the process through which homosexual behavior discourse is conveyed in The Loud House, addressing the research question: How is the discourse of homosexual behavior in The Loud House constructed in terms of textual messages, social cognition, and social context based on Teun A. Van Dijk’s discourse analysis framework?* This research adopts a qualitative approach using Van Dijk’s critical discourse analysis, which encompasses three analytical dimensions: text, social cognition, and social context. The findings indicate that homosexual discourse is represented through two supporting characters, Harold and Howard, depicted as a same-sex couple who adopt a young boy. These homosexual characters are deliberately framed with a positive image as caring and affectionate parents, comparable to the portrayal of heterosexual parents.

Rizky Fahmi Saputra; Mohammad Isa Wibisono; Agung Winarno; Subagyo Subagyo

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The use of Large Language Models (LLMs) in scientific research is becoming increasingly widespread, but presents epistemic risks that are not yet fully understood. This article discusses how the probabilistic mechanisms of LLM can produce outputs that appear correct and justified but are actually dependent on epistemic luck, thus resembling the Gettier case pattern. Through a conceptual study approach, this research clarifies concepts, analytically reconstructs the generative structure of LLM, and conducts a normative analysis of its implications for scientific accountability and authorship. The results of the analysis show that Algorithmic Gettier Cases (AGCs) occur when linguistic coherence deceives users and creates the impression of justification, even though the truth that emerges is statistical coincidence and is not supported by valid causal relationships. This condition poses a serious challenge to the attribution of knowledge and author responsibility in the production of academic texts. To address this issue, this article proposes the principle of Hyper-Justification Obligation, which is the ethical obligation for researchers to actively verify and causally reason every AI output before using it in scientific works. This research provides a theoretical contribution to understanding the epistemic risks of LLM and offers an ethical foundation for academic practice in the era of generative AI.

Saskia Putri Nabila; Supriadi Supriadi; Elang Bakhrudin H

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study examines the role of social media, particularly Twitter, as a digital da’wah medium that is fast, interactive, and easily accessible to users. However, the extent to which the use of Twitter can enhance communication confidence among students still requires empirical validation. The focus of this research is to evaluate the effectiveness of Twitter use in influencing students’ communication abilities, especially in delivering da’wah messages. The purpose of this study is to analyze the effect of Twitter usage on the communication confidence of students from the 2020 cohort. A quantitative approach was employed using a survey method. Data were collected through a structured, scale-based questionnaire, in accordance with the positivistic research paradigm that emphasizes objective and measurable hypothesis testing. The research population consisted of 62 students, from which 38 respondents were selected using proportionate stratified random sampling to ensure representation across all population strata. The findings reveal that the use of Twitter has a significant effect on the communication confidence of KPI IAI Al-Azis students from the 2020 cohort in delivering da’wah messages. Regression analysis results show a significance value of 0.050 < 0.05, with a Pearson correlation coefficient of 0.614, indicating a strong relationship. These results suggest that the more frequently students engage with Twitter, the greater their confidence in expressing and disseminating da’wah messages through various digital formats such as text, images, and videos. Twitter thus provides an expressive platform that fosters interaction, encourages participation, and strengthens students’ digital da’wah communication skills.

Bobi Setiawan; Zulhida Dewi; Yosiana Mangguh Pertisaian; Putra Bagaskhara Andi Unru; Ananda Ariesta Rifiani +1 more

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

This study aims to analyze quality control at the Lekkerz Enakk business in Bogor branch using three statistical tools, namely Checksheet, Pareto Diagram, and Fishbone. Data collection was conducted through interviews with the owner, admin, and employees, as well as direct observation at the nearest branch location regarding the production process. Based on the results of the observation, three defects were found that frequently occurred during the production process within a period of seven days with the most dominant lekker product damage being a non-crispy texture (42%), and non-uniform color (27%). Based on the fishbone analysis, these defects were caused by Man (human), Machine (machine) factors. The implications of this study indicate that it is necessary to improve operational standards, workforce training, and supervision of raw materials and production equipment to maintain the quality and efficiency of the lekker production process at the Lekkerz Enakk business in Bogor.

Ditto Arfin Al-Maraghi; Rahmawati Apia; M. Khairul Nawwari; Syawal Novaliansyah; Muhamad Rizky Putra Ramadhan +1 more

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Palembang City has emerged as a hub for culinary and cultural tourism, particularly through traditional cuisine and the production of songket and jumputan textiles, as part of efforts to stimulate local economic development. This study aims to examine the role of cultural tourism and traditional craftsmanship in supporting local economic growth and cultural sustainability. A descriptive qualitative approach was employed, with data collected through in-depth interviews, field observations, documentation, and questionnaires. Data analysis was conducted using the Miles and Huberman interactive model, encompassing data reduction, data display, and conclusion drawing. The findings reveal that cultural tourism and traditional textile industries generate positive economic impacts for local business actors, especially micro and small enterprises engaged in culinary and handicraft activities. In addition to economic benefits, cultural tourism contributes significantly to the preservation of local cultural values by encouraging active participation from artisans and entrepreneurs in maintaining the authenticity of traditional products. Overall, cultural tourism exhibits strong strategic potential as a dual mechanism for fostering local economic development and ensuring sustainable cultural preservation. These results provide important insights for policymakers in designing integrated tourism-based development strategies that balance economic growth with cultural conservation.

Joko Purwanto; Umi Faizah; Dea Permataningtyas; Riska Amelia; Tarisa Finanda

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The need to strengthen literacy in Indonesian language learning requires teachers to be innovative in designing assessment instruments that are relevant to current developments. One approach that can be used is the application of multimodal texts, namely texts that combine various communication modes such as writing, images, sound, and symbols to convey meaning more comprehensively. This community service program was carried out with the aim of improving the competence of Indonesian language teachers at the junior high school level throughout Sragen Regency in developing literacy questions based on multimodal texts that align with the demands of the Independent Curriculum. The activity was carried out through two months of intensive training and mentoring, which included a theoretical understanding of the concept of multimodal texts, analysis of sample questions, and practice in developing literacy-based assessment instruments. The results of the activity showed a significant increase in teachers' understanding of the principles of multimodal texts and their ability to design questions that challenge students' critical and creative thinking skills. Through this program, teachers not only gained new knowledge but also were motivated to be more adaptive to developments in digital media and innovation in learning. Thus, this activity contributed to improving the quality of Indonesian language learning that is contextual, interactive, and meaningful for students.

Jiyan Suhada; Gigih Amrillah Ibnurhus; Faruk Muhamad

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service Program (PkM) arises from the significant challenges faced by Vocational High School (SMK) students in adapting to the rapid progression of the digital era and the widespread use of artificial intelligence (AI). In an environment flooded with online information, many students tend to accept and share digital content without adequately verifying its validity, leaving them susceptible to misinformation, deceptive media, and inaccurate data. Ethical risks linked to AI misuse have also surfaced, including plagiarism through automated text-generation tools, excessive reliance on chatbots without ethical consideration, and potential privacy breaches due to limited awareness of technological vulnerabilities. To respond to these issues, the PkM program adopts an educational strategy focused on critical digital literacy training and mentoring tailored for SMK students. The initiative highlights the importance of critical thinking in evaluating and validating digital information, while simultaneously promoting ethical responsibility in using AI. Through workshops, case-based simulations, group discussions, and practical content analysis, students learn to recognize digital manipulation and reflect on the social implications of AI. Expected outcomes include increased ethical digital awareness, the development of a sustainable training module, academic publications, and long-term collaboration between schools and universities, ultimately preparing students to be competent, ethical, and responsible digital citizens.

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.