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All Journal JURNAL PERSPEKTIF BEA DAN CUKAI Jurnal Kajian dan Pengembangan Umat Al-Zayn: Jurnal Ilmu Sosial & Hukum
Akbar Saputra
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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Pendekatan Sosial Dan Hukum Dalam Edukasi TBC Untuk Meningkatkan Pengetahuan Dan Sikap Masyarakat Desa Siamporik Dolok Melalui Program KKN Ainun Mardiyah Lubis; Kholid Umar; Laila Tussifah Lubis; Darwis Lubis; Rosa Amelia Siagian; Elisa Ariani; Muhammad Yusuf; Agung Arento Pohan; Akbar Saputra; Ahmad Mulia; Yosafat Matondang
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i2.5610

Abstract

Kuliah Kerja Nyata (KKN) yang dilaksanakan di Desa Siamporik Dolok, Kecamatan Angkola Selatan, Kabupaten Tapanuli Selatan berlangsung pada periode Oktober 2025 hingga Januari 2026 dengan mengusung tema "KKN Berdampak: Wujudkan Masyarakat Sehat, Cerdas, dan Produktif". Berdasarkan hasil observasi awal, ditemukan beberapa permasalahan prioritas, antara lain terbatasnya pembinaan keilmuan dan keagamaan pada anak-anak, pengelolaan lingkungan yang belum optimal, serta rendahnya pengetahuan dan sikap masyarakat terhadap penyakit Tuberkulosis (TBC), khususnya mengenai aspek sosial dan hukumnya. Kegiatan edukasi TBC dilaksanakan melalui pendekatan sosial dan hukum dengan menekankan pengurangan stigma terhadap penderita serta pemahaman hak dan kewajiban berdasarkan peraturan perundang-undangan yang berlaku di Indonesia. Metode partisipatif diterapkan dengan melibatkan masyarakat secara aktif dalam setiap program kegiatan. Hasil pelaksanaan menunjukkan adanya peningkatan pengetahuan dan sikap masyarakat terhadap pencegahan dan penanganan TBC, berkurangnya stigma terhadap penderita, meningkatnya kemampuan akademik anak-anak, penguatan nilai keagamaan, serta tumbuhnya kepedulian sosial masyarakat. Kegiatan KKN ini memberikan kontribusi positif terhadap kualitas hidup masyarakat Desa Siamporik Dolok, khususnya melalui integrasi edukasi kesehatan, sosial, dan hukum.
Implementation of Academic Supervision by the Principal in Strengthening Teacher Professionalism at Shine Alfalah Islamic Boarding School Engla Guciano; Mia Audina Nst; Azizah Nur Azmi; Medina Septa Handayani; Salma Rosa; Akbar Saputra; Hamzah Nurqolbi Alharis; Azvi Rahmi; Serpuadi Zeky
Jurnal Kajian dan Pengembangan Umat Vol 9, No 1 (2026):Vol. 9, No. 1 Juni 2026
Publisher : Fakultas Agama Islam Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/jkpu.v9i1.8015

Abstract

The implementation of academic supervision by the principal plays a crucial role in strengthening teacher professionalism and improving the quality of learning in schools. Academic supervision serves not only as a supervisory activity but also as a coaching, mentoring, and evaluation process to help teachers develop their professional competencies. However, in practice, various obstacles remain, such as teachers' poor ability to develop learning materials, a lack of creativity in using innovative learning methods, and minimal use of digital technology in the learning process. These conditions indicate that teacher professionalism has not developed optimally despite the implementation of academic supervision.This study used a qualitative approach with a descriptive approach. The research subjects consisted of the principal and teachers at the Shine Al-Falah Islamic Boarding School who were directly involved in implementing academic supervision. Data collection techniques were conducted through observation, interviews, and documentation. Data were analyzed using the Miles and Huberman interactive analysis model, which includes data reduction, data presentation, and conclusion drawing.The results indicate that academic supervision at the Shine Al-Falah Islamic Boarding School has been implemented through the planning, learning observation, learning material review, feedback provision, and evaluation stages. The principal has endeavored to implement supervision as a form of coaching to improve the quality of teacher learning. However, the implementation of academic supervision has not yet had an optimal impact on teacher professionalism due to several obstacles, such as low teacher motivation to develop competencies, a lack of pedagogical skills, the use of conventional learning methods, and weak follow-up on supervision results.Thus, academic supervision plays a crucial role in strengthening teacher professionalism, but its effectiveness is greatly influenced by teacher readiness and commitment to follow up on supervision results. Therefore, more collaborative, humanistic, and sustainable supervision is needed, accompanied by training, mentoring, monitoring, and motivation for teachers to achieve optimal professional development. Keywords: Academic Supervision, Principal, Teacher Professionalism, Learning Quality.
From Centralized Exchanges to Decentralized Exchanges: Limitations of Regulation of the Minister of Finance Number 50 of 2025 and the Redesign of Protocol-Based Crypto Asset Taxation Muchamad Irham Fathoni; Akbar Saputra
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 9 No. 3 (2025): Regional Training Center
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v1i1.3684

Abstract

This study analyzes the effectiveness and limitations of the Minister of Finance Regulation (PMK) Number 50 of 2025 in the taxation of crypto assets amid the shift from centralized exchanges to decentralized exchanges. Employing a qualitative approach with a policy study design, data were collected through a literature review of domestic regulations, international guidelines, and academic publications. The theoretical framework encompasses critical realism, deterrence theory, legal and institutional theory, and behavioral economics. The main findings indicate that PMK Number 50 of 2025 is administratively effective in centralized exchanges, as it relies on the designation of tax collectors, user identification through Know Your Customer (KYC) procedures, and a withholding-at-source mechanism. However, the regulation is incompatible with the characteristics of decentralized exchanges, which are permissionless, noncustodial, pseudonymous, and cross-jurisdictional. Consequently, this creates an illusion of compliance, tax gaps, and horizontal inequity between participants in centralized and decentralized exchanges. Policy implications include the need to shift from entity-based collection toward compliance by design at the protocol level, expanding tax capture at on-ramp and off-ramp gateways, utilizing on-chain analytics and blockchain forensics, and adopting cross-border information exchange standards such as the Crypto-Asset Reporting Framework and the Travel Rule. Concrete recommendations involve developing a regulatory sandbox for regulated decentralized finance, integrating tax-reporting oracles into smart contracts, and strengthening the institutional capacity of the Directorate General of Taxes through a center of excellence for digital taxation.
Co-Authors Agung Arento Pohan Ahmad Mulia Ainun Mardiyah Lubis Azizah Nur Azmi Azvi Rahmi Darwis Lubis Elisa Ariani Engla Guciano Hamzah Nurqolbi Alharis Kholid Umar Laila Tussifah Lubis Medina Septa Handayani Mia Audina Nst Muchamad Irham Fathoni MUHAMMAD YUSUF Rosa Amelia Siagian Salma Rosa Serpuadi Zeky Yosafat Matondang