eJournal of Sunan Gunung Djati State Islamic University (UIN)
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Dynamics of Base Erosion and Profit Shifting (BEPS) Tax Planning Strategy in the Global Sustainable Development Framework
Get PDFTax as the main source of income for the state has an important role in financing sustainable development. However, the dynamics of tax planning are increasingly complex with the issue of Base Erosion and Profit Shifting (BEPS), which has become a major concern for G20 member countries since 2014. BEPS, which refers to the practice of tax avoidance by multinational companies through shifting profits to countries with low tax rates, has created global economic injustice and hampered development. This article discusses the implementation of the BEPS strategy in the context of sustainable development, highlighting Indonesia\u27s role in adopting this policy in its taxation system. BEPS, introduced by the OECD, aims to improve the international tax framework to suit the dynamics of the global economy, reduce tax avoidance, and ensure fair contributions from companies, communities, and countries. This strategy also supports economic stability and creates a healthy business environment, stimulates domestic investment, and contributes to the achievement of sustainable development goals (SDGs). The implementation of BEPS in Indonesia, especially in the digital economy aspect, reflects the country\u27s commitment to strengthening fiscal resilience and supporting inclusive and sustainable development. In conclusion, the implementation of BEPS plays a crucial role in creating a transparent, fair and sustainable tax system, which can support inclusive economic growth and reduce social inequality
Transformation of Indonesian language learning: Integration of deep learning strategy with character education in the era of independent learning
No full textThis study explores the integration of deep learning strategies with character education in the teaching of Bahasa Indonesia within the framework of the Merdeka (Independent) Curriculum. The primary objective is to examine how this pedagogical approach fosters meaningful, reflective, and context-driven learning experiences for students. Employing a qualitative descriptive method, the research was conducted at SMP Muhammadiyah 1 Makassar using participatory observation, in-depth interviews, and document analysis involving Bahasa Indonesia (Indonesian language) teachers and Grade VIII students. Findings reveal that the application of deep learning strategies actively engages students through text analysis, value-based discussions, and reflective writing, enhancing not only cognitive comprehension but also the internalization of core character values such as empathy, honesty, and responsibility. Teachers act as transformative facilitators who cultivate dialogic and humanistic learning environments, in alignment with the vision of the Merdeka Curriculum. Despite challenges such as limited instructional time and varying levels of student readiness, the approach has proven effective in shaping learners who are academically capable and morally grounded. In conclusion, the integration of deep learning and character education serves as a vital bridge between academic achievement and personal development. This research contributes both theoretically and practically to the development of adaptive, value-oriented instructional models relevant to 21st-century education. Moreover, it enriches the global discourse on holistic, values-based education and underscores the critical role of teachers as transformative agents in humanizing the learning process
Enhancing fiqh learning achievements: Integrating Project-Based Learning with Android applications
No full textThis study was prompted by the low learning achievement in Fiqh among students at Madrasah Aliyah, as indicated by preliminary data showing that only about 70% of students in several grade X classes reached the minimum mastery criteria (KKM), set at a score of 75. To address this issue, the study aims to analyze needs, design, develop, implement, and evaluate the effectiveness of an Android-based Project-Based Learning (PJBL) application called MaBar FIQIH in improving Fiqh learning outcomes for grade X students at MAN 2 Bandung and MAS Baitus Shofaa Ciheulang Bandung. The research used a Convergent Parallel Mixed Method approach and the Research and Development (R&D) method, applying the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation). The subjects included media and content experts, as well as 355 students from MAN 2 Bandung and 150 students from MAS Baitus Shofaa. Implementation results showed that the application had a significant effect on students’ learning achievements. There was a significant difference in students’ learning achievements after the use of the MaBar FIQIH application. The findings suggest that this PJBL-based application is effective and feasible for use by teachers and students in enhancing Fiqh learning outcomes
Biomass Contents Of Chlorella Pyrenoidosa Cultivated In Cobalt-Less Fertilizer-Enriched Saline Water
No full textThis research aims to provide some information regarding the metabolite contents of the green microalgae Chlorella pyrenoidosa cultivated in designed saline water enriched with affordable commercial fertilizer products in Indonesia. Chlorella pyrenoidosa growth conditions and bioactive compounds were obtained through cultivation and extraction processes. The microalga growth in two different conditions was analyzed based on growth curves between microalgae cultivated in a Guillard f/2 medium and the Cobalt-less fertilizer-enriched saline water. The biomass was profiled using UPLC-QToF-MS and DPPH assay. As a result, Chlorella pyrenoidosa cultures were normally grown on fertilizer-enriched saline water, but with a lower yield performance than those cultivated in the Guillard f/2 medium. The UPLC-QToF-MS result implies that several peptide and lipid derivatives were detected in the harvested microalgal biomass, with the peptide derivatives as the dominant compounds. The limited antioxidant performance was displayed by the untreated biomass extract. This finding implies that several optimizations are still required in the upstream and downstream stages in culturing Chlorella pyrenoidosa by using an uncommon growth medium
Integrating Islamic Pedagogy and The Sustainable Development Goals in Preparing Future Educators in Uzbekistan
No full textThe development of students’ creative competence is a critical aspect of preparing future educators, particularly within the framework of Islamic education. This study investigates how the integration of Islamic religious education principles with the Sustainable Development Goals (SDGs) enhances students’ professional and pedagogical readiness in higher education. Employing a qualitative approach, the research involved observing pedagogical practices, analysing the curriculum, and evaluating educational outcomes across selected Islamic universities. The results revealed that incorporating Islamic educational values into learning processes nurtured creativity while fostering ethical awareness and sustainability-oriented thinking. The SDGs served as a global reference to contextualize innovation in teaching, while Islamic values grounded the process in moral and spiritual development. Students showed notable improvement in critical thinking, cultural sensitivity, and adaptability, skills essential for professional practice in dynamic educational environments. This study emphasizes the importance of holistic educational models that integrate Islamic ethical frameworks and global sustainability agendas to foster creative, responsible, and future-ready educators. The findings suggest that integrating spiritual, ethical, and sustainable perspectives into curriculum design can significantly contribute to the advancement of Islamic education in higher education institutions
Transformative Citizenship Education: Strengthening Civic Engagement to Empower People with Disabilities
No full textDisability in Indonesia and globally remains closely associated with systemic discrimination, as legal protections alone have not been sufficient to dismantle stigma rooted in ableism, isolation, and exclusion. Citizenship education, when integrated with disability studies, offers a constructive framework for promoting inclusivity and civic participation in line with the social model of disability, which challenges the medical and charity models that perpetuate marginalization. This study aims to analyse how disability studies can be integrated into non-formal citizenship education to strengthen civic engagement that empowers people with disabilities and reflects transformative citizenship and civic empowerment. This research used a qualitative descriptive method with purposive and snowball sampling. Data were collected through interviews and observations with people with disabilities and their families, philanthropic communities, election officials, disability service units in higher education, and experts in citizenship education, health, public policy, and Pancasila studies. The findings show that empowerment initiatives—such as philanthropic programs, service learning, and inclusive election practices—are present but remain fragmented, ceremonial, and constrained by weak inter-sectoral collaboration. Nonetheless, the integration of service learning and pentahelix collaboration strengthens civic competence, youth leadership, and inclusive participation in communities. This study concludes that Indonesia’s Pancasila citizenship model provides a strong normative foundation for embedding disability empowerment in citizenship education. Its contribution lies in expanding citizenship education theory through disability perspectives while offering practical strategies for cross-sectoral collaboration. The implication is the need for sustainable policies and civic practices to transform legal guarantees into inclusive social justice.
Disabilitas di Indonesia maupun global masih terkait dengan diskriminasi sistemik, karena perlindungan hukum belum cukup untuk menghapus stigma yang berakar pada ableisme, isolasi, dan eksklusi. Pendidikan kewarganegaraan yang terintegrasi dengan kajian disabilitas menawarkan kerangka untuk memperkuat inklusivitas dan partisipasi kewargaan sesuai model sosial disabilitas, yang menolak model medis dan amal yang sering melanggengkan marginalisasi. Penelitian ini bertujuan menganalisis bagaimana kajian disabilitas dapat diintegrasikan ke dalam pendidikan kewarganegaraan non-formal untuk memperkuat keterlibatan kewargaan yang memberdayakan penyandang disabilitas serta merefleksikan kewargaan transformatif. Metode yang digunakan adalah kualitatif deskriptif dengan teknik purposive dan snowball sampling. Data diperoleh melalui wawancara dan observasi terhadap penyandang disabilitas dan keluarga, komunitas filantropi, penyelenggara pemilu, unit layanan disabilitas di perguruan tinggi, serta para ahli pendidikan kewarganegaraan, kesehatan, kebijakan publik, dan Pancasila. Hasil menunjukkan bahwa inisiatif pemberdayaan—seperti program filantropi, service learning, dan praktik pemilu inklusif—sudah ada, namun masih terfragmentasi, seremonial, dan terkendala lemahnya kolaborasi lintas sektor. Meski demikian, integrasi service learning dan kolaborasi pentahelix terbukti memperkuat kompetensi kewargaan, kepemimpinan pemuda, dan partisipasi inklusif di masyarakat. Kesimpulannya, model kewarganegaraan Pancasila memberi dasar normatif kuat untuk mengintegrasikan pemberdayaan disabilitas dalam pendidikan kewarganegaraan. Kontribusi penelitian ini adalah memperluas teori pendidikan kewarganegaraan melalui perspektif disabilitas serta menawarkan strategi praktis kolaborasi lintas sektor. Implikasinya, diperlukan kebijakan berkelanjutan dan praktik kewargaan kolaboratif untuk mewujudkan keadilan sosial yang inklusif
Dari Kudeta ke Krisis: Kudeta Myanmar dan Dampaknya terhadap Keamanan Manusia dan Stabilitas Regional
No full textKudeta militer di Myanmar pada tahun 2021 telah menimbulkan krisis politik dan kemanusiaan yang mendalam, yang tidak hanya berdampak pada situasi domestik tetapi juga mengancam stabilitas kawasan Asia Tenggara. Berlandaskan teori sekuritisasi dari Copenhagen School dan kerangka keamanan manusia dari United Nations Development Programme (UNDP), penelitian ini menganalisis dampak multidimensional kudeta, khususnya terhadap keamanan personal, politik, dan kesehatan. Tujuan penelitian ini adalah untuk mengkaji bagaimana instabilitas internal Myanmar berimplikasi lintas batas serta menilai kapasitas kolektif ASEAN dalam merespons krisis tersebut. Penelitian ini menggunakan metode kualitatif deskriptif dengan sumber data sekunder berupa laporan organisasi internasional, dokumen resmi ASEAN, dan kajian akademik. Temuan menunjukkan bahwa represi militer telah memicu pengungsian besar-besaran—lebih dari 440.000 orang sejak kudeta—serta runtuhnya layanan kesehatan yang semakin diperparah oleh pandemi COVID-19. Arus migrasi paksa ke negara-negara tetangga seperti Thailand, Malaysia, dan Indonesia menegaskan dimensi regional krisis ini, sekaligus mengungkap keterbatasan ASEAN yang masih terikat pada prinsip non-intervensi dan lemahnya mekanisme penegakan. Penelitian ini menyimpulkan bahwa krisis Myanmar menegaskan urgensi reformulasi tata kelola keamanan kawasan yang lebih berorientasi pada hak asasi manusia dan perlindungan kemanusiaan. Kontribusi utama penelitian ini adalah menghadirkan perspektif keamanan manusia sebagai lensa sentral dalam studi keamanan kawasan yang selama ini didominasi pendekatan negara-sentris. Implikasi kebijakan yang ditawarkan mencakup pengaktifan mekanisme ASEAN Political-Security Community, penguatan perlindungan pengungsi, serta mendorong dialog regional yang inklusif untuk menjaga perdamaian dan stabilitas Asia Tenggara.
The 2021 military coup in Myanmar has generated profound political and humanitarian crises that extend beyond national borders and pose serious challenges to Southeast Asian regional stability. Rooted in the securitization theory of the Copenhagen School and the human security framework of the United Nations Development Programme (UNDP), this study examines the multidimensional impacts of the coup, particularly on personal, political, and health security. The research aims to analyse how Myanmar’s internal instability reverberates across the region and to assess ASEAN’s collective capacity to respond. This study employs a qualitative descriptive method, relying on secondary sources including reports from international organizations, official ASEAN documents, and scholarly analyses. The findings reveal that widespread military repression has resulted in large-scale displacement—over 440,000 people since the coup—while the collapse of health services, compounded by the COVID-19 pandemic, has worsened civilian vulnerability. Forced migration flows to neighbouring countries such as Thailand, Malaysia, and Indonesia illustrate the regional dimension of the crisis, highlighting ASEAN’s limited effectiveness due to its adherence to non-intervention and weak enforcement mechanisms. The study concludes that Myanmar’s crisis underscores the need to reformulate regional security governance in ways that prioritize human rights and humanitarian protection. Its main contribution lies in advancing human security as a central lens within regional security studies, traditionally dominated by state-centred approaches. Policy implications include the activation of ASEAN Political-Security Community mechanisms, stronger refugee protection, and inclusive regional dialogue to safeguard peace and stability in Southeast Asia
Breaking Barriers: Niqab-Wearing Female Students Challenging Stigma in Academia
No full textThis study investigates the experiences of niqab-wearing female students at the State Islamic Institute of Kendari (Institut Agama Islam Negeri – IAIN Kendari), the sole public Islamic higher education institution in Southeast Sulawesi, as they navigate academic life amid prevailing social stigma and the absence of institutional policies regarding niqab usage. The niqab is frequently associated with stereotypes of exclusivity and extremism, and is often perceived as a barrier to social interaction and academic participation. Utilising a qualitative approach with a phenomenological design, data were collected through in-depth interviews, participant observation, and focus group discussions involving 15 female students who wear the niqab. The findings indicate that the lack of formal regulations concerning the use of the niqab generates ambiguity regarding institutional standards and student behavior. Despite these challenges, participants demonstrate resilience through adaptive strategies, such as using social media platforms for self-expression and solidarity. They also display emotional maturity in managing stigma while remaining active in academic and extracurricular activities. Drawing on Self-Presentation Theory and Social Adjustment Theory, the study reveals that niqab-wearing students employ friendliness, openness, humour, and academic achievement to counter negative perceptions. Social media further serves as a vital space for articulating perspectives and fostering community. This research highlights the need for inclusive policies in Islamic higher education and contributes to broader discussions on religious diversity, gender, and inclusivity within multicultural academic settings in Eastern Indonesia
The Socio-Psychological Dimension in Enhancing Employee Performance at the Ministry of Religious Affairs Office
No full textThis research is based on the performance of human resources, which is determined by the urgency of strengthening the capacity of human resources officials at the Office of the Ministry of Religion, Cimahi City, West Java. Efforts to develop the capacity of human resources or apparatus are focused on the availability of professional personnel who have technical abilities or competencies, which can be carried out through various activities and efforts to improve the performance of apparatus by optimizing dimensions related to strengthening the capacity of human resources in question. This research aims to determine the process of increasing the competency of human resources or apparatus within the Office of the Ministry of Religion of Cimahi City as well as other aspects that influence strengthening the capacity of human resources within the Office of the Ministry of Religion of Cimahi City. This research uses a qualitative approach with descriptive analysis methods. The theory used is Grindle\u27s (1980) theory of strengthening or developing HR capacity, including education and training, salary systems, working conditions, and human resource recruitment. The research results showed that strengthening the capacity of performance-based human resources at the Cimahi City Ministry of Religion Office had been carried out so that it had an impact on improving the performance of human resources in accordance with their main tasks and functions. Working conditions are relatively good, as seen from regular coaching between superiors and staff. The payroll system is in accordance with applicable regulatory procedures; human resource recruitment has gone through specified procedures but has not yet produced personnel with optimal capacity. Meanwhile, supporting factors, including adequate normative regulatory support, employee motivation, and cooperation between human resources, are quite good. Meanwhile, inhibiting factors include budget shortages, the absence of post-training evaluation, and synergy between human resources that is not yet optimal
The Potential of Zakat in Poverty Alleviation to Achieve SDG 2: Zero Hunger
No full textAbstract: Zakat is part of the five pillars of Islam which is considered significant in poverty alleviation in addition to the promotion of social justice and economic redistribution. Therefore, this study aims to examine the role of zakat in alleviating poverty in order to achieve Sustainable Development Goal (SDG) 2: Zero Hunger with a specific focus on food security. The trend is associated with the importance of a robust social safety net that meets the basic sustenance needs of all members of society. This shows the possibility of zakat serving as a continuous mechanism of wealth redistribution from an Islamic perspective. A literature review with a case study method was used to explore successful zakat practices in Muslim-majority countries to effectively alleviate hunger, support small-scale farmers, and enhance social welfare. It was concluded that zakat could be effectively integrated into contemporary economic and social policies to play a meaningful role in improving food security and promoting sustainable poverty alleviation. The process could further serve as a contribution to the achievement of SDG 2