Electronic Journals of UIKA Bogor (Universitas Ibn Khaldun)
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The Effect of Tax Information Technology, Taxation System on Tax Evasion (Case Study on Individual Taxpayers in Manado City)
The purpose of this study is to determine how tax information technology, or the taxation system, impacts tax evasion on individual taxpayers in Manado City. All individual taxpayers operating in Manado city are included in this research population. This research uses non-probability method and uses incidental sampling technique. This study uses multiple linear regression analysis. The results showed that taxpayers' perceptions of tax evasion ethics were not influenced by tax information technology; on the contrary, the tax system had a negative and significant impact on taxpayers' perceptions of tax evasion ethics
DISSECTING JOURNALISTIC REPORTS IN CHALLENGING XENOPHOBIC PROTESTS: A CASE OF ROHINGYA EVICTION NEWS
Toward the end of 2023, there was a massive discussion about how a group of students from varied universities in Aceh, Indonesia, forced out Rohingya refugees from their shelter. Based on this event, there was global and local news coverage about this which reflects how power dynamics are at play. The dissection of the news pieces is done following van Dijk’s Critical Discourse Analysis. The findings hint at how the interwoven world of journalistic reports can act as the voice that challenge the multi-layered injustice and perpetual othering experienced by Rohingya refugees. We discuss and present how news pieces are produced and how the discourse about the intersectional marginalization of refugees intensifies and provokes action towards the perpetuation of injustices
Examining the Impact of Career Development and Work-Life Balance on Career Decisions of Interning Students
Internship programs play a crucial role in bridging academic knowledge with professional practice, yet their impact on career decisions remains underexplored. This study investigates how career development and work-life balance influence the career decisions of university interns, with a focus on the moderating role of work-life balance. A quantitative approach was employed, utilizing Partial Least Squares - Structural Equation Modeling (PLS-SEM) to analyze data from 174 internship students at PT United Tractors Tbk MSIB Batch 6 in Indonesia. Data were collected through Likert-scale questionnaires measuring career development, work-life balance, and career interest. Statistical analysis, including validity, reliability, and moderation tests, was conducted using SmartPLS 3. Career development significantly and positively affected interns’ career decisions (β = 0.344, p < 0.001), as did work-life balance (β = 0.261, p < 0.001). Furthermore, work-life balance strengthened the relationship between career development and career decisions, acting as a significant moderator (β = 0.748, p < 0.001). The model explained 58.2% of the variance in career decisions. Internship programs that integrate structured career development initiatives and prioritize work-life balance are essential for fostering career readiness. Organizations should offer mentorship, flexible schedules, and skill-building opportunities, while universities should equip students with strategies to manage professional and personal responsibilities. These findings underscore the need for holistic internship designs that address both technical and well-being aspects.
Analysis Of The Concept Of Taklik Talak According To The Syafi'i School Of Thought And Law No. 1 Of 19741 OF 1974
This research discusses the concept of taklik talak from the perspective of the Shafi'i Mazhab and its comparison with the provisions in Law No. 1 of 1974 concerning Marriage in Indonesia. Taklik talak is a conditional agreement pronounced by the husband after the marriage contract, which stipulates the fall of divorce if certain conditions are violated by the wife. In the Syafi'i Mazhab, taklik talak is automatic if the conditions are met, without the need for a judicial process. Meanwhile, in the Indonesian positive legal system, the implementation of talak must go through a religious court decision to be legally valid. This research uses a qualitative approach with a literature study method, examining classical sources in the Syafi'i Mazhab as well as legislation in Indonesia. The results of the research show that there are similarities in purpose, namely, as a form of protection for women's rights in marriage. However, both have fundamental differences in the aspects of implementation and legal force between the two legal systems. This study is expected to contribute to the harmonization between Islamic law and positive law and become a reference for academics and legal practitioners in handling divorce cases related to talaq
Harmonization of Sharia Values in the Modern Inheritance System: Opportunities, Challenges, and Sustainability
The Islamic inheritance system is founded on principles aimed at ensuring justice, balance, and sustainability in the distribution of inheritance assets. However, in the modern context, the application of Sharia values in inheritance systems faces various challenges, including social dynamics, changes in family structures, and legal regulations in different countries. This study aims to examine the opportunities and challenges in harmonizing Sharia values with modern inheritance systems and explore strategies for their sustainability.
The research method employed is a literature review using normative and comparative approaches, analyzing various inheritance models implemented in both Muslim and non-Muslim countries. The findings indicate that despite obstacles in implementing Islamic inheritance law, there are opportunities through flexible regulations, strengthening Islamic legal literacy, and contextual fatwa adaptations. On the other hand, major challenges include conflicts with positive law, differences in scholars' interpretations, and social resistance to inheritance distribution based on Islamic law.
For sustainable implementation, it is essential to develop an inheritance model that not only adheres to Sharia principles but also adapts to modern legal and social realities. Therefore, harmonizing Sharia values within the modern inheritance system requires an inclusive and solution-oriented approach that holistically considers legal, social, and economic aspects.
Keywords: Islamic inheritance; Sharia law; Modern inheritance system; Legal harmonization; sustainability
Analysis Of Decision Number 331/Pdt.G/2025/Pa.Bgr About The Impact Of Online Judi On Household Protection (Case Study Of Bogor Religious Court)
The rise of online gambling in the digital era not only raises legal and moral concerns but also poses a serious threat to family resilience. This phenomenon often becomes a major trigger of household conflict, particularly when one partner is involved in gambling practices, leading to the neglect of economic responsibilities, emotional instability, and the breakdown of family relationships. This study aims to analyse Decision Number 331/Pdt.G/2025/PA. Bogor is a representative case of divorce caused by online gambling addiction. The research employs a descriptive qualitative approach using a case study method. Data were obtained through interviews with a judge at the Bogor Religious Court and document analysis of the court decision. The findings reveal that the husband’s involvement in online gambling directly disrupted the economic functions of the family, including neglect of financial support, the sale of household assets, and debt accumulation. Moreover, this addiction undermined family harmony, eroded trust, and diminished the well-being and future of the children, ultimately resulting in divorce. The factors that drive individuals into online gambling include easy access to information technology, economic instability, irregular employment, permissive social environments, and the desire to gain instant profits. These findings indicate that online gambling is a real threat to family resilience and requires serious attention from various parties through legal, social, and educational measures.
Keywords: Online Gambling; Household Resilience; Court Decisio
INTERNALISASI AL-QUR'AN DAN HADITS DALAM KEGIATAN PERKULIAHAN MAHASISWA
Standar tingkat pencapaian pembelajaran mahasiswa melalui proses internalisasi Al Qur'an dan Hadits dalam proses pembelajaran. Penanaman nilai Pendidikan Agama Islam pada mahasiswa hal yang penting dan sesuatu yang bersifat abtrak, maka diperlukan perencanaan, pelaksanaan dan evaluasi yang tepat yang dilakukan oleh dosen dalam menanamakan nilai abstrak tersebut kepada mahasiswa. Penelitian ini bertujuan untuk menjelaskan dan menganalisis internalisasi Al Qur'an dan Hadits Pada Kegiatan Perkuliahan. Penelitian ini digolongkan kepada penelitian kualitatif dengan diskriptif analisis. Teknik pengumpulan data dalam penelitian ini adalah observasi, wawancara dan dokumentasi. Teknis analisis data menggunakan triangulasi data dengan melalui pengumpulan data, reduksi data dan kesimpuan. Lokus penelitian ini dilaksanakan pada bulan Juni sampai bulan Agustus 2024 dengan informan yaitu Dosen dan mahasiswa. Hasil penelitian menunjukkan bahwa pada proses kegiatan perkuliahan setiap dosen menyisipkan Al-Qur’an dan Hadits dalam memberikan materi yang terkait dalam pembahasan di saat perkuliahan. Adapun rekomendasi dari penelitian ini agar penelitian selanjutnya dapat melakukan penelitian yang dilakukan pada setiap mata kuliah umum juga
A Comprehensive Approach to Cultivating Character Values Based on the Santri Trilogy in Madrasah Ibtidaiyah
This study aims to analyze the implementation of the values of the Trilogy of Santri - responsibility for fardhu 'ain obligations, honesty in avoiding major sins, and noble character towards God and His creatures - at MI Raudhatul Muta'alimin Jember. Using a qualitative approach with a case study design, this research explores the application of formal, hidden curriculum, and habituation programs in shaping student character. The results show that this integrative approach is effective in increasing students' awareness in carrying out religious obligations (85%), reducing dishonest behavior (decreased from 15% to 3%), and improving social interaction and environmental awareness (90%). This approach is supported by Kohlberg's moral development theory, Lickona's character education, and Gardner's multiple intelligences. This research makes a significant contribution to the development of a character education model based on pesantren values in the formal education system, especially at the primary education level
THE INFLUENCE OF STRESS LEVELS ON ACNE VULGARIS IN STUDENTS OF STATE ISLAMIC UNIVERSITY NORTH SUMATERA MEDAN
Acne vulgaris is one of the skin problems often experienced by teenagers and young adults, including students, and can be triggered by various factors, one of which is stress. This study aims to determine the effect of stress levels on the occurrence of acne vulgaris among students at the State Islamic University North Sumatera Utara. The research uses a quantitative approach with a case-control design. Data were collected from 91 respondents through the DASS-42 questionnaire and direct observation of skin conditions. The results show that the majority of respondents were female (67.0%) and male (33.0%). As many as 92.3% of respondents experienced stress, and of that number, 64.8% experienced acne vulgaris. The Chi-Square test shows a significant relationship between stress levels and the occurrence of acne vulgaris (p = 0.037), with an odds ratio of 5.900. This means that students who experience stress have a 5.9 times greater risk of developing acne vulgaris compared to those who do not experience stress. The conclusion of this study is that stress has a significant impact on the occurrence of acne vulgaris, making stress management important in preventing this skin disorder among students
EFEKTIVITAS PERLINDUNGAN HUKUM SAKSI DAN KORBAN TINDAK PIDANA PERDAGANGAN ORANG DITINJAU DALAM UNDANG-UNDANG NOMOR. 21 TAHUN 2007
Penelitian ini bertujuan untuk menganalisis efektivitas perlindungan hukum terhadap saksi dan korban tindak pidana perdagangan orang sebagaimana diatur dalam Undang- Undang Nomor 21 Tahun 2007 tentang Pemberantasan Tindak Pidana Perdagangan Orang (UU TPPO). Pendekatan penelitian menggunakan metode yuridis normatif dengan mengkaji peraturan perundang-undangan, dokumen hukum, dan data sekunder yang relevan. Hasil penelitian menunjukkan bahwa meskipun UU TPPO telah memberikan dasar hukum yang kuat dalam melindungi saksi dan korban, implementasinya masih menghadapi berbagai tantangan, seperti minimnya pemahaman aparat penegak hukum, kurangnya fasilitas perlindungan, serta hambatan budaya dan sosial. Studi ini juga menemukan bahwa koordinasi antar lembaga terkait perlu ditingkatkan untuk menjamin efektivitas perlindungan hukum. Oleh karena itu, diperlukan upaya sistematis melalui peningkatan kapasitas aparat penegak hukum, penyediaan dukungan psikologis dan sosial bagi korban, serta penguatan kerangka kerja kelembagaan untuk memastikan hak-hak saksi dan korban terlindungi secara optimal.
Kata Kunci: Perlindungan hukum, saksi, korban, tindak pidana perdagangan orang, UU No. 21 Tahun 200