eJournal of Sunan Gunung Djati State Islamic University (UIN)
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THE EFFECT OF FINANCIAL DISTRESS, ESG DISCLOSURE, SALES GROWTH, AND PROFITABILITY ON TAX AVOIDANCE
Full text linkThis study aims to examine the relationship between tax avoidance and several factors, including financial distress, environmental, social, and governance (ESG) disclosure, sales growth, and profitability, in raw material and energy manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2024. This research employs quantitative methods and utilizes secondary data obtained from financial and sustainability reports. Sixteen companies were selected through purposive sampling. The results show that financial difficulties positively affect tax avoidance, whereas profitability negatively affects it. Tax avoidance is not significantly impacted by sales growth or ESG disclosure. But then, when analyzed simultaneously, financial distress, ESG disclosure, sales growth, and profitability all contribute to shaping corporate tax avoidance practices. These findings suggest that companies facing financial pressure or demonstrating high profitability may be more inclined to avoid taxes. On the other hand, sales growth and ESG transparency appear to have limited impact, indicating that ESG initiatives do not automatically prevent such practices. Overall, this study broadens our understanding of corporate tax avoidance and informs governments in formulating more effective policies to curb it, such as risk-based monitoring systems
Habituation of Qur’anic Tadarus as a Spiritual Approach to Student Discipline in Islamic Education
No full textStudent discipline remains a critical issue in Islamic educational institutions, particularly as schools seek character-building strategies that move beyond external control toward internalized moral awareness. This study examines the role of Habituation of Qur’anic Tadarus (HQT) as a spiritual approach to fostering student discipline as an alternative to conventional disciplinary methods. Employing a qualitative field research design, data were collected through in-depth interviews with key informants, including the school principal, the coordinator of religious programs, and student representatives, supported by relevant documents and observations. The findings reveal that student discipline is cultivated through a structured habituation process that begins with the school bell and continues with collective Qur’anic tadarus without the use of reward-based incentives. Disciplinary outcomes are reflected in students’ punctual attendance, sustained attention during learning activities, and timely submission of assignments. The HQT program utilizes Juz 30 across all grade levels and is implemented through talaqqi-based teacher guidance, emphasizing consistency and spiritual engagement. These results indicate that spiritual habituation contributes to students’ intrinsic motivation and personal satisfaction, leading to more sustainable disciplinary behavior. This study suggests that integrating Qur’anic-based spiritual practices can strengthen character education and the development of discipline in Islamic educational contexts
Kerangka Teoretis Integrasi Berpikir Komputasional dalam Pembelajaran Fisika Kuantum
No full textThis study aims to analyze the theoretical framework of Computational Thinking (CT) integration in quantum physics education, specifically to improve concept understanding, critical thinking dispositions & abilities, and creative problem-solving skills of prospective physics teachers. CT is viewed as a systematic cognitive approach capable of bridging the gap in students\u27 understanding of abstract and mathematical concepts in quantum physics. This study employs a qualitative method using systematic literature review and conceptual analysis of theories, models, and relevant previous research findings, both in the field of physics education and science education in general. The results of the study indicate that CT principles have the potential to improve the quality of students\u27 thinking processes in understanding and solving quantum physics problems logically, reflectively, and creatively. The theoretical framework developed offers the integration of CT into learning design through a problem-based approach and multiple representations, both unplugged and computer-assisted. The conclusion of this study is that CT is not only relevant but also strategic as a foundation for the development of innovative pedagogy in modern physics education. The implications of this study open opportunities for curriculum designers, lecturers, and researchers to adopt and develop CT-based learning strategies in complex courses such as quantum physics, as well as encourage further empirical research to test the effectiveness of the proposed model.Penelitian ini bertujuan menganalisis kerangka teoretis integrasi Computational Thinking (CT) dalam pendidikan fisika kuantum untuk meningkatkan pemahaman konsep, disposisi dan kemampuan berpikir kritis, serta keterampilan pemecahan masalah kreatif calon guru fisika; CT dipandang sebagai pendekatan kognitif sistematis yang mampu menjembatani kesenjangan pemahaman mahasiswa terhadap konsep-konsep abstrak dan matematis dalam fisika kuantum. Studi ini menggunakan metode kualitatif melalui systematic literature review dan analisis konseptual atas teori, model, dan temuan penelitian terdahulu yang relevan, baik di bidang pendidikan fisika maupun pendidikan sains secara umum. Hasil penelitian menunjukkan bahwa prinsip-prinsip CT berpotensi meningkatkan kualitas proses berpikir mahasiswa dalam memahami dan menyelesaikan masalah fisika kuantum secara logis, reflektif, dan kreatif. Kerangka teoretis yang dikembangkan menawarkan integrasi CT ke dalam desain pembelajaran melalui pendekatan berbasis masalah dan representasi ganda, baik unplugged maupun berbantuan komputer. Disimpulkan bahwa CT tidak hanya relevan, tetapi juga strategis sebagai landasan pengembangan pedagogi inovatif dalam pendidikan fisika modern, dengan implikasi yang membuka peluang bagi perancang kurikulum, dosen, dan peneliti untuk mengadopsi serta mengembangkan strategi pembelajaran berbasis CT pada mata kuliah kompleks seperti fisika kuantum, sekaligus mendorong riset empiris lanjutan guna menguji efektivitas model yang diusulkan
ANALYSIS OF THE NEED FOR RENEWABLE ENERGY LEARNING VIDEOS BASED ON PROBLEM-BASED LEARNING (PBL) AT SMA NEGERI 5 LUBUKLINGGAU CITY
No full textThis study aims to analyze the need for the development of renewable energy learning videos based on Problem Based Learning (PBL) at SMA Negeri 5 Lubuklinggau. The background of this study is based on the limited use of innovative learning media that can increase student engagement. The research method used is a descriptive qualitative approach through observation, interviews with teachers, and distribution of questionnaires to students. The results show that teachers and students need interactive, contextual learning videos that are suitable for the characteristics of the students. PBL-based renewable energy learning videos are considered capable of helping students understand the material more deeply through the presentation of real problems that are close to their daily lives. The conclusion of this study emphasizes the importance of developing PBL-based renewable energy learning videos as innovative and effective learning support media to improve the quality of the learning process at SMAN 5 Lubuklinggau City.
Keywords: Learning Videos, Renewable Energy, Problem-Based Learning.Penelitian ini bertujuan untuk menganalisis kebutuhan pengembangan video pembelajaran energi terbarukan berbasis Problem Based Learning (PBL) di SMA Negeri 5 Kota Lubuklinggau. Latar belakang penelitian ini didasari oleh masih terbatasnya penggunaan media pembelajaran inovatif yang mampu meningkatkan keterlibatan aktif siswa, Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif melalui observasi, wawancara dengan guru, serta penyebaran angket kepada siswa. Hasil penelitian menunjukkan bahwa guru dan siswa membutuhkan media video pembelajaran yang interaktif, kontekstual, dan sesuai dengan karakteristik peserta didik. Video pembelajaran energi terbarukan berbasis PBL dinilai mampu membantu siswa memahami materi secara lebih mendalam melalui penyajian masalah nyata yang dekat dengan kehidupan sehari-hari. Kesimpulan penelitian ini menegaskan pentingnya pengembangan video pembelajaran energi terbarukan berbasis PBL sebagai media pendukung pembelajaran yang inovatif dan efektif untuk meningkatkan kualitas proses pembelajaran di SMA Negeri 5 Kota Lubuklinggau.
Kata Kunci: Video Pembelajaran, Energi Terbarukan,Problem Based Learning.
 
DEVELOPMENT OF LITA (LIQUID TILT ACCELEROMETER): AN ALTERNATIVE INSTRUMENT FOR ACCELERATION MEASUREMENT IN LINEAR MOTION EXPERIMENTS
No full textThis study aims to design an alternative instrument for measuring acceleration in linear motion dynamics experiments, named LiTA (Liquid Tilt Accelerometer). The research employed a Research and Development (R&D) method using the ADPT (Analysis, Design, Prototyping, and Testing) approach. The needs analysis stage was conducted using a questionnaire, and the data were analyzed with VOSviewer. The results of the needs analysis revealed that the required experimental instrument should be easily obtainable at an affordable cost, simple in both operation and maintenance, and Integrated technology with digital support is already available. The design of LiTA utilizes the movement of water in a vessel mounted on a dynamics cart. The object’s acceleration is determined based on the inclination of the water surface inside the vessel. The prototyping of LiTA used transparent acrylic with black striped transparent stickers attached as a reference to help measure the air slope in the vessel. The testing process was carried out by conducting experiments to measure the acceleration of an object, and the results were compared with the theoretical acceleration values. The experimental data were analyzed using a paired sample t-test and the Bland–Altman plot method. The results of the paired sample t-test showed a p-value greater than 0.05, specifically 0.079, at a 95% confidence level. This indicates that there is no significant difference between the calculated acceleration and the experimental acceleration, when the pulley’s moment of inertia is included in the acceleration calculation. All data points fall within the limits of agreement when analyzed using the Bland–Altman plot. The LiTA acceleration measurement instrument can serve as an alternative apparatus for experiments on linear motion dynamics. It provides a feasible solution for measuring acceleration in situations where conventional experimental equipment is limited or unavailable.
Penelitian ini bertujuan untuk merancang instrument alternatif pengukuran percepatan pada praktikum dinamika Gerak lurus. Metode penelitian yang digunakan yakni RnD (Research and Development) dengan pendekatan ADPT (Analysis, Design, Prototyping dan Testing). Tahap analisis kebutuhan yang dilakukan menggunakan angket dengan analisis data menggunakan VOS Viewer. Hasil analisis kebutuhan didapati bahwa alat praktikum yang dibutuhkan di lapangan adalah yang mudah pengadaannya dengan budget yang terjangkau, sederhana dalam penggunaan dan perawatannya, terintegrasi teknologi yang digital supportnya sudah tersedia. Desain instrument pengukur percepatan memanfaatkan pergerakan air pada bejana yang di pasang pada kereta dinamika, percepatan benda akan didapat berdasarkan kemiringan air yang ada dalam bejana. Prototyping instrument pengukuran menggunakan akrilik transparan yang dipasang stiker transparan bergaris-garis hitam sebagai acuan bantu pengukuran kemiringan air di dalam bejana. Proses testing dilakukan dengan melakukan eksperimen pengukuran percepatan benda dan dibandingkan dengan data percepatan benda hasil perhitungan berdasarkan teori. Data hasil percobaan dianalisis menggunakan analisis paired sample t-test dan uji Bland Altmat Plot. Hasil uji paired sample t test didapatkan p > 0,05 yang bernilai 0,079 dengan nilai kepercayaan 95%. Dapat diartikan jika tidak ada perbedaan yang signifikan antara percepatan hasil hitung dengan percepatann hasil eksperimen, selama perhitungan percepatan benda tidak mengabaikan besar inersia katrol. Keseluruhan data masuk dalam batas kesepakatan Ketika menggunakan Bland Altmant Plot. Instrumen pengukuran percepatan LiTA dapat digunakan dalam praktikum materi dinamika gerak lurus sebagai alternatif instrument pengukuran percepatan ketika terdapat keterbatasan ketersediaan penunjang praktikum pada materi dinamika Gerak lurus
The Implementation of Discussion-Comparison with Critical Analysis and Extended Learning Community on Students’ Motivation and Learning Outcomes
No full textThis study aims to analyze the effect of applying the Discussion-Comparison with Critical Analysis and Learning Community Extended methods on student motivation and cognitive learning outcomes in Biology at SMA Negeri 7 Bengkulu. This study uses a quasi-experimental design with a Nonrandomized Control-Group Pretest-Posttest design. The research sample consisted of two classes, namely the experimental class taught using innovative methods and the control class taught using conventional methods. The research instruments were a validated motivation questionnaire and a multiple-choice cognitive learning outcome test. The data were analyzed using the Mann-Whitney test and N-Gain calculations. The results showed that students in the experimental class had higher learning motivation than those in the control class. In addition, the increase in cognitive learning outcomes in the experimental class was also more significant, with an average N-Gain of 0.7225 (high category), while the control class only reached 0.1020 (low category). These findings prove that integrating critical discussion with practitioner involvement can increase students\u27 motivation, conceptual understanding, and analytical skills. Thus, the use of this method is more effective than conventional learning in improving students\u27 cognitive learning outcomes.Penelitian ini bertujuan untuk menganalisis pengaruh penerapan metode Discussion-Comparison with Critical Analysis dan Learning Community Extended terhadap motivasi serta hasil belajar kognitif siswa pada mata pelajaran Biologi di SMA Negeri 7 Bengkulu. Penelitian ini menggunakan quasi eksperimen dengan desain Nonrandomized Control-Group Pretest-Posttest. Sampel penelitian terdiri atas dua kelas, yaitu kelas eksperimen yang diajar menggunakan metode inovatif dan kelas kontrol yang diajar dengan metode konvensional. Instrumen penelitian berupa angket motivasi yang telah divalidasi serta tes hasil belajar kognitif berbentuk pilihan ganda. Data dianalisis menggunakan uji Mann-Whitney dan perhitungan N-Gain. Hasil penelitian menunjukkan bahwa siswa pada kelas eksperimen memiliki motivasi belajar yang lebih tinggi dibandingkan dengan kelas kontrol. Selain itu, peningkatan hasil belajar kognitif pada kelas eksperimen juga lebih signifikan, dengan rata-rata N-Gain sebesar 0,7225 (kategori tinggi), sedangkan kelas kontrol hanya mencapai 0,1020 (kategori rendah). Temuan ini membuktikan bahwa integrasi diskusi kritis dengan keterlibatan praktisi dapat meningkatkan motivasi, pemahaman konseptual, serta keterampilan analisis siswa. Dengan demikian, penggunaan metode tersebut lebih efektif dibandingkan pembelajaran konvensional dalam meningkatkan hasil belajar kognitif siswa
Local Cultural Governance and the Ngalaksa Tradition in Rancakalong
No full textThis study analyzes local cultural governance in the preservation of the Ngalaksa Tradition in Rancakalong District, Sumedang Regency, within the framework of regional autonomy. Ngalaksa, a harvest thanksgiving ritual rooted in local wisdom, continues to be practiced annually, yet its sustainability faces modernization pressures and limited integration into formal local policy instruments. Using a descriptive qualitative case study design, data were collected through in-depth interviews, participatory observation, and document analysis involving customary leaders, village officials, district government representatives, cultural practitioners, and youth. Data were analyzed using Dwiyanto’s (2006) governance dimensions—participation, transparency, accountability, effectiveness, efficiency, and responsiveness—supported by the interactive model of Miles, Huberman, and Saldaña (2019). The findings show that Ngalaksa governance is predominantly driven by customary community actors. Participation is high, and the tradition is effective in strengthening social solidarity and intergenerational learning, while efficiency is supported by gotong royong and voluntary resource mobilization. However, transparency and accountability remain informal due to limited documentation and reporting, and government responsiveness is largely symbolic, with minimal budget allocation and weak incorporation into village planning (APBDes) and the district mid-term development plan (RPJMD). This study recommends strengthening collaborative cultural governance through formal planning integration, adaptive documentation, and sustained policy support to ensure cultural continuity without undermining authenticity. The novelty lies in applying a public governance framework to local cultural preservation under regional autonomy and proposing an adaptive governance model grounded in local wisdom
Digital Transformation of Halal Supply Chain: A Global Bibliometric Analysis
No full textThe aim of this study is to explore the global development and digital transformation of halal supply chain research through a bibliometric analysis approach. Using 547 articles indexed in Scopus and published between 2008 and mid-2025, the study uses VOS viewer software to examine publication trends, co-authorship networks and thematic structures. The results indicate increasing scholarly interest, with dominant contributions from Southeast Asian countries. Key research clusters focus on halal logistics, traceability, blockchain, sustainability and the integration of digital technologies. The findings reveal a research gap in the empirical application of digital solutions. This study contributes to addressing this gap by mapping the current research landscape and recommending future empirical exploration to operationalise digital halal innovations
Enhancing Islamic Moral Development through Effective Boarding School Education Program Management
No full textThis study aims to analyze the implementation of boarding school education program management in improving Islamic morals at the Al-Qur\u27an Asy-Syafi\u27iyah Islamic Boarding School in Garut. This study uses a qualitative approach with field study methods, involving in-depth interviews, participatory observation, and documentation of the boarding school leadership, administrators, ustadz/ustadzah, and students. The results of the study indicate that the management of the boarding school program at this Islamic boarding school runs in an integrated manner through careful planning, professional organization of human resources, consistent implementation of worship habits and moral values, as well as continuous monitoring and evaluation. The synergy between religious and general education, supported by the example of educators and by mandatory programs such as tahsin, tahfidz, and yellow book learning, can create an educational environment conducive to the development of Islamic morals in students. This study also identified several challenges, including the need to strengthen role models among senior students and the importance of collaborating with students\u27 parents. The study concludes that the boarding school management model implemented at the Al-Qur\u27an Asy-Syafi\u27iyah Islamic Boarding School is effective in shaping students\u27 Islamic morals and can serve as a reference for the development of Islamic boarding school education in Indonesia
Theoretical Analysis of the Cooperative Learning Model in Islamic Religious Education Learning: A Literature Review of Its Effectiveness and Implementation
No full textThis study aims to formulate a conceptual framework for the “Integrated Cooperative Learning Model in Islamic Religious Education (PAI)” that combines the advantages of Jigsaw, STAD, and Group Investigation with Islamic values to improve student learning outcomes. The method used is library research with a descriptive-analytical approach, including identification and selection of international and national literature Sinta 1–3 (2015–2025), content analysis, and meta-synthesis to synthesize model components, pedagogical principles, and implementation mechanisms. The results of the study indicate four core components, namely heterogeneous group organization, cooperative tasks based on the values of ukhūwah, ta’āwun, ikhlas, and amanah, individual and team responsibility, and joint evaluation, which are proven to predict an average increase in cognitive ≥ 15%, affective ≥ 12%, and psychomotor ≥ 10%. This model also maps three predictors of successful implementation in madrasas: facilitator quality, balance between structure and freedom of discussion, and curriculum support. In conclusion, this conceptual framework not only addresses theoretical needs but also provides practical guidance for Islamic Religious Education educators and proposes a foundation for future field research and curriculum policy development