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Dari Ibadah ke Kebijakan Publik: Integrasi Zakat dalam Sistem Perpajakan di Indonesia
Ahmad Irfansyah Rosyadi
; Salsabila Syifana Alkamila
; Agita Naysilla Putri
; Muhammad Lexsi Pratama
; Ali Murtadho Emzaed
Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi
Vol 3
, No 2
(2026)
Zakat and taxation are two important instruments in the life of society and the state, both of which aim to improve social welfare. However, in practice, the integration of zakat and taxation in Indonesia has not yet been fully realised, meaning that the potential of zakat as part of fiscal policy has not been optimally utilised. This study aims to examine the status of zakat within the legal system and public policy, the form of its integration into the tax system, and the various obstacles enc...
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Penerapan Sistem Presensi Online “BRAVO PUPR” dalam Meningkatkan Disiplin Kerja Aparatur Sipil Negara di Balai Pelaksanaan Jalan Nasional NTT
Jurnal Ilmu Sosial, Bahasa dan Pendidikan
Vol 6
, No 2
(2026)
This study aims to analyze the implementation of the Bravo PUPR Online attendance system in improving the work discipline of Civil Servants (ASN) at the National Road Implementation Center of East Nusa Tenggara. The research focuses on punctuality of attendance, consistency in fulfilling working hours, task completion, compliance with attendance procedures, alignment between recorded data and actual conditions, and acceptance of consequences for violations. The study employs a qualitative approa...
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Pemanfaatan Kode Klasifikasi pada Kegiatan Pemilahan Arsip dan Non Arsip
Jurnal Mahasiswa Kreatif
Vol 4
, No 3
(2026)
This study aims to examine the utilization of classification codes in the sorting of records and non-records. The sorting of records and non-records is an important stage in information management. However, in practice, it is often not carried out systematically, resulting in the mixing of records and non-records with different values. This condition leads to disorganized records management and difficulties in information retrieval. This study employs a descriptive qualitative method with a libr...
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Studi Perbandingan Kualitas Batubara Berdasarkan Analisis Proksimat pada Dua Seam dengan Variasi Kedalaman di PIT North PT Karya Putra Borneo
Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan
Vol 4
, No 2
(2026)
This research aims to compare coal quality based on proximate analysis in two seams with varying depths in Pit North and evaluate the relationship between depth and coal quality parameters. The research method includes taking representative samples at each seam and proximate analysis laboratory testing including inherent moisture, ash content, volatile matter, and fixed carbon. The results showed that seam 1 at an average depth of 59.8 m had an inherent moisture value of 13.51%, ash 4.68%, volat...
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Psikologi Manajemen dalam Pendidikan dan Organisasi: Tinjauan Sistematis terhadap Peran Motivasi, Kepemimpinan, dan Kinerja
Hikmah : Jurnal Studi Pendidikan Agama Islam
Vol 3
, No 1
(2026)
Management psychology is an approach that plays a crucial role in understanding individual and group behavior within organizations, particularly in the ever-evolving educational and work environments. The application of psychological principles to management practice is believed to improve performance, leadership effectiveness, and create a more conducive work and learning environment. This study aims to examine the development of trends, approaches, and key findings in the study of management p...
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The Impact of Sustainability Commitments on Corporate Fiscal Policies: An Empirical Analysis of Indonesian Consumer Cyclical Entities
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 2
(2026)
This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests t...
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Hubungan Dukungan Keluarga dengan Tingkat Kepatuhan Terapi Pasien Diabetes Melitus Tipe II di Rumah Sakit Royal Prima
DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan
Vol 4
, No 2
(2026)
Therapeutic adherence is a fundamental cornerstone in managing Type 2 Diabetes Mellitus (DM) to maintain stable blood glucose levels and prevent chronic complications. Family support serves as a significant external determinant influencing the development of long-term patient adherence behaviors. This quantitative study, utilizing a correlational analytic design with a cross-sectional approach, aimed to analyze the relationship between family support and therapeutic adherence levels among Type 2...
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Peningkatan Pengetahuan Ibu-Ibu Pemberdayaan dan Kesejahteraan Keluarga (PKK) Desa Karanglangit terhadap Penyakit Hipertensi melalui Kegiatan Sosialisasi
Jurnal Pengabdian kepada Masyarakat
Vol 3
, No 2
(2026)
Hypertension is a condition where blood pressure increases above normal limits as indicated by systolic and diastolic values during examination. In Karanglangit Village, the community's low level of knowledge regarding risk factors, prevention and treatment of hypertension is an obstacle in controlling this disease. This service activity aims to increase public understanding so that they are able to implement efforts to prevent and manage hypertension independently. The method used is direct c...
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Peran Pendidikan Kewarganegaraan dalam Melestarikan Cita-cita Demokrasi
Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya
Vol 4
, No 2
(2026)
The background of this research is driven by the vital importance of strengthening democratic values amidst the challenges of globalization and digitalization, which have begun to erode civic consciousness among the younger generation, particularly in the Pasir Pengaraian region. As the flow of unfiltered information increases, there are significant concerns regarding the decline in understanding the essence of participatory democracy and civic ethics. The primary objective of this study is to a...
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Sejarah Perkembangan Pendidikan Islam di Malaysia dari Pondok ke Sekolah Agama Modern
Reflection : Islamic Education Journal
Vol 3
, No 2
(2026)
This study examines the historical development of education in Malaysia, which has undergone a shift from the traditional pondok system to modern religious schools. This change was influenced by various factors, including social dynamics, colonial influence, and societal demands for a more structured and relevant education system. This study aims to explain this development process and identify the various factors driving this change. The research employed a qualitative approach through literatu...
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