Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:Risk management is an important aspect of an organization's decision-making strategy to manage uncertainty and identify opportunities in a complex business environment. This research aims to investigate the implementation…
n of risk management in the context of strategic decision making, with a focus on the process of risk identification, risk evaluation, mitigation strategies, and their impact on achieving organizational goals. This research uses a qualitative approach with case studies as the main methodology. Data was collected through in-depth interviews with organizational leaders and analysis of documents related to risk management. The analysis steps include risk identification, risk evaluation using impact and probability assessment methods, as well as risk mitigation strategies applied in strategic decision making. The research results show that a comprehensive risk identification process provides a strong basis for designing effective risk management strategies. In-depth risk evaluation allows organizations to prioritize the most significant risks and develop appropriate mitigation actions. Implementation of risk mitigation strategies such as prevention, mitigation, transfer or retention of risk has contributed significantly to reducing the negative impact of risks faced by organizations. This research confirms that risk management is not only a tool to protect organizational value, but also a proactive approach that supports the achievement of long-term strategic goals. By implementing best practices in risk management, organizations can build a solid foundation for sustainable growth and success in a competitive and dynamic marketplace.
Abstract:This study aims to examine the authenticity of Sahih Bukhari Hadith No. 2112 regarding the right of khiyar through a comprehensive takhrij method to ensure the validity of the evidence in muamalah policy. Additionally, this…
his study examines the mechanism of transmitting legal texts without editorial changes and compares the ijtihad of the four schools of jurisprudence regarding time limits to provide consumer protection solutions in the digital age. The methodology employed is normative legal research using a descriptive-analytical qualitative approach through library research. Data collection techniques involved cataloging hadiths on khiyar from the Kutubus Sittah, identifying the structure of the isnad, and analyzing key vocabulary (mufradat). Data analysis was conducted through stages of isnad criticism to assess the quality of the narrators, systematic analysis of the matn, comparative analysis across schools of thought, and the synchronization of traditional principles with modern economic realities. The research results indicate that the hadiths on khiyar possess exceptional chain of transmission quality within the Silsilah adz-Dzahab tradition, ensuring the text’s accuracy free from distortion over fourteen centuries. Regarding the time limit for khiyar syarat, differing viewpoints were identified: the Shafi’i school limits it to a maximum of three days, while the Maliki school allows a duration of up to 38 days depending on the type of object. In conclusion, the principle of khiyar remains relevant in the digital economy through the transformation of the order cancellation feature as a manifestation of khiyar majelis, as well as the return policy as an application of khiyar aib and khiyar syarat. The implications of this research emphasize that the ethical values of khiyar can serve as a foundation for regulators in refining consumer protection laws to minimize information asymmetry and ensure full consent (antaradin) in every online transaction
Abstract:This research is designed to examine how students use both denotative and connotative meanings in their everyday utterances within the campus environment. In daily communication, students do not rely solely on literal meanings;…
anings; instead, their language often conveys implied messages shaped by context, cultural background, and patterns of social interaction. To explore this phenomenon, the study applies a qualitative descriptive approach, focusing on naturally occurring conversations among students in various campus settings. Data were collected through careful observation and documentation of students’ spoken interactions, allowing for an in-depth understanding of how meaning is constructed in real-life situations. The results indicate that students actively employ both denotative and connotative meanings in their speech. However, connotative meanings appear more dominant, particularly in informal contexts such as casual conversations with peers. This tendency highlights the role of language as a flexible and dynamic tool for expression. Furthermore, the frequent use of connotative language demonstrates students’ creativity in conveying ideas, emotions, and attitudes. It also reflects how language functions as a marker of social identity, helping students build relationships and express group belonging within the academic community.
Abstract:Penelitian ini mengevaluasi pemutakhiran data Pajak Bumi dan Bangunan Perdesaan dan Perkotaan melalui Sistem Manajemen Informasi Objek Pajak serta kontribusinya terhadap pendapatan asli daerah di Kecamatan Leuwisadeng, Kabupaten…
abupaten Bogor. Penelitian berangkat dari kesenjangan antara kenaikan nominal penerimaan pajak dan penurunan persentase kontribusinya terhadap pendapatan asli daerah, serta masih ditemukannya data wajib pajak yang belum lengkap setelah program berjalan. Penelitian menggunakan desain kualitatif evaluatif dengan model Context, Input, Process, Product. Data dikumpulkan melalui wawancara, observasi, dokumentasi, dan kuesioner terhadap 34 responden. Hasil penelitian menunjukkan bahwa program relevan dengan kebutuhan administratif dan fiskal serta didukung regulasi nasional dan daerah, tetapi masih menghadapi keterbatasan jumlah petugas, anggaran, dan sarana lapangan. Program meningkatkan kelengkapan, akurasi, dan ketertiban data, termasuk pemutakhiran 22.706 objek pajak, serta mendukung ketepatan penetapan pajak. Penelitian menyimpulkan bahwa program tergolong efektif tetapi belum optimal dan memerlukan penguatan tata kelola data, pemutakhiran berkala, peningkatan infrastruktur, serta integrasi geospasial.
Abstract:This study examines the management processes involved in developing green infrastructure for Islamic educational institutions, specifically focusing on the construction of madrasah buildings using green building concepts.…
. It investigates how environmental sustainability principles can be systematically integrated into the planning, design, construction, and operational phases of madrasah development projects. Utilizing a qualitative case study approach combined with document analysis, this research analyzes two madrasah building projects in Indonesia that have implemented green building strategies. Data were collected through in-depth interviews with project managers, architects, contractors, madrasah leaders, and stakeholders, alongside analysis of project documents, designs, and specifications. Findings reveal that successful implementation requires an integrated management approach encompassing green design adaptation to local context, sustainable material sourcing, energy and water efficiency integration, waste management during construction, and life-cycle cost considerations. The study identifies key enablers including leadership commitment, technical expertise, community participation, and Islamic ethical alignment, while highlighting challenges such as budget constraints, regulatory gaps, and technical capacity limitations. This research contributes a framework for madrasah green building project management that balances environmental responsibility with educational functionality and Islamic architectural values.
Abstract:The rapid advancement of Artificial Intelligence (AI) introduced Virtual Influencers (VIs) as innovative digital marketing tools, yet their adoption in high-trust sectors like banking presented unique challenges. This study…
udy analyzed the potential impact of using VIs on consumer perception and marketing ethics within the context of digital security campaigns. A qualitative-contextual approach was employed, examining Bank Central Asia’s (BCA) “Don’t Know? Kasih No!” (DKKN) campaign as a primary case study. The research explored the implications of replacing a highly credible human figure, Indro Warkop, with a VI. Drawing on Source Credibility, Parasocial Relationship, and Marketing 6.0 theories, the analysis identified an inherent trust deficit in VIs. Results indicated that while the actual DKKN campaign successfully garnered over 100 million views and reduced customer financial losses by 41%, a hypothetical AI-led version would likely trigger consumer skepticism due to a lack of experiential authenticity. Furthermore, an ethical paradox was discovered where mandated AI transparency disclosure triggered skepticism among Gen Z users. It was concluded that for high-stakes financial communication, human influencers remained superior due to their emotional relatability and the "sentience factor" required for cybersecurity advocacy. This paper recommends that banking institutions limit VIs to functional roles rather than high-stakes security literacy.
Abstract:This study examines the effectiveness of an ADDIE-based negotiation training program implemented for university students from multiple institutions. Using a quantitative one-group pre-test–post-test design, the study evaluates…
valuates whether the structured application of the ADDIE instructional design model leads to measurable improvements in negotiation skills. Data were collected through pre-training and post-training surveys and analyzed using a paired-samples t-test. The results indicate a statistically significant increase in participants’ post-test scores compared to pre-test scores, confirming the effectiveness of the training intervention. The findings further demonstrate that the systematic alignment of needs analysis, instructional design, material development, interactive implementation, and quantitative evaluation contributed to positive learning outcomes. This study contributes to the literature on instructional design and talent development by providing empirical evidence that ADDIE-based training can effectively enhance negotiation skills in higher education contexts.
Abstract:Discourse on constitutionalism often emphasizes the existence of a written constitution as the foundation of democratic governance. Yet, constitutionalism is not merely about the text but it is about the lived practices…
that give substance to constitutional ideals. This article interrogates the extent to which participation moves beyond symbolic consultation to become a substantive mechanism that embodies constitutionalism in practice. The central research question is how can meaningful public participation be conceptualized and operationalized as the essence of constitutionalism in legislative processes? It examines constitutional provisions, statutory frameworks, and judicial interpretations in selected jurisdictions. The analysis is enriched by theoretical frameworks of deliberative democracy and participatory constitutionalism, which highlight the normative value of inclusivity, transparency, and accountability in law making. The article concludes that embedding meaningful public participation transforms law-making from a formal exercise of authority into a constitutional practice that legitimizes governance, strengthens democracy.
Abstract:Penelitian ini bertujuan untuk merancang dan membangun aplikasi web Perpustakaan Daerah Kabupaten Soppeng sebagai media informasi dan layanan peminjaman buku online guna mendukung transformasi digital layanan publik. Metode…
ode yang digunakan adalah System Development Life Cycle (SDLC) dengan model Waterfall yang meliputi tahap analisis kebutuhan, perancangan sistem, implementasi, pengujian, dan pemeliharaan. Pengumpulan data dilakukan melalui observasi partisipatif, wawancara semi-struktural, dan studi dokumen dengan teknik triangulasi. Hasil penelitian menunjukkan bahwa sistem berhasil mengimplementasikan 15 fitur utama, termasuk katalog online berbasis full-text search, pendaftaran anggota daring, peminjaman digital dengan QR code pengembalian, serta dashboard administrasi real-time. Pengujian blackbox terhadap 50 test case menunjukkan tingkat keberhasilan sebesar 96% dengan waktu respons rata-rata 0,3 detik. Implementasi sistem meningkatkan efisiensi proses peminjaman dari 17 menit menjadi 2 menit per transaksi (peningkatan 88%) serta mempercepat rekapitulasi laporan harian dari 2 jam menjadi 15 menit. Tingkat kepuasan pengguna mencapai skor rata-rata 4,6 dari 5 (92%). Dengan demikian, aplikasi web yang dikembangkan terbukti efektif dalam meningkatkan kualitas layanan, efisiensi operasional, dan aksesibilitas informasi perpustakaan daerah.