Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal Indonesian Community Empowerment Journal Enigma in Education Enigma in Law
Dian Rahayu
Department of Management, Enigma Institute, Palembang, Indonesia
Religion Humanities Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Learning from Neighbors: A Comparative Policy Analysis of Tax Education Integration in the High School Curricula of Indonesia and Malaysia Hanifah Yasin; Idris Atmaja; Iqbal Anugerah; Dian Rahayu; Muhammad Hasan; Grace Olivia Silalahi; Selma Fajic; Fitriyanti Fitriyanti; Darlene Sitorus; Harun Urrashid
Enigma in Education Vol. 3 No. 1 (2025): Enigma in Education
Publisher : Enigma Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61996/edu.v3i1.96

Abstract

Nations across Southeast Asia are grappling with the challenge of enhancing tax compliance to fund national development. This study addresses this issue by examining the divergent policy pathways for high school tax education in two neighboring countries: Indonesia and Malaysia. While both nations recognize the importance of cultivating tax awareness among youth, their approaches to curriculum integration differ significantly. This study employed a qualitative comparative policy analysis. The research systematically examined and contrasted official policy documents from Indonesia’s Ministry of Education, Culture, Research, and Technology (Kemendikbudristek) and the Directorate General of Taxes (DJP), with those from Malaysia’s Ministry of Education (KPM) and the Inland Revenue Board of Malaysia (IRBM). The analysis focused on four key dimensions: policy rationale, curricular placement, institutional collaboration, and implementation strategy. Data was sourced from national curriculum frameworks, ministerial decrees, tax authority publications, and strategic plans issued between 2019 and 2024. A thematic analysis was conducted to identify and compare the core characteristics of each nation's approach. The analysis revealed two distinct models. Malaysia has pursued a formal, centralized integration model, embedding tax education as a mandatory topic within the Form 5 Mathematics curriculum since 2021. This ensures universal and systematic delivery by teachers. In contrast, Indonesia has adopted an emerging, decentralized model characterized by extracurricular outreach programs, such as Pajak Bertutur, led by the DJP. While Indonesia's new Kurikulum Merdeka presents significant opportunities for formal integration, its implementation remains ad-hoc and dependent on regional initiatives. Malaysia’s strategy offers a clear model of systemic integration that Indonesia could learn from. However, Indonesia’s Kurikulum Merdeka and its emphasis on project-based learning provide a unique opportunity to embed tax education more holistically as a component of civic and economic literacy, rather than solely as a mathematical exercise. The study concludes that for Indonesia to advance its tax education agenda, a more robust and operational partnership between the DJP and Kemendikbudristek is essential to transition from sporadic outreach to sustainable, curriculum-integrated education.
Effect of a Gamified Web-Based Literature Review Platform on Creative Engagement and Research Self-Efficacy Among Graduate Students Dwi Valinia Ivanka; Dian Rahayu
Enigma in Education Vol. 4 No. 1 (2026): Enigma in Education
Publisher : Enigma Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61996/edu.v4i1.120

Abstract

Nations and universities increasingly recognize the literature review as a core graduate research competency, yet students often experience it as tedious and demotivating. This study investigated the effect of a gamified web-based literature review platform on creative engagement and research self-efficacy among graduate students. The study aimed to test whether gamification enhances graduate research competency. A quasi-experimental pretest–posttest control group design was employed involving 78 graduate students in research methodology courses at a public university in Palembang, Indonesia, during the 2023/2024 academic year. An intervention group (n = 39) used a platform incorporating points, badges, leaderboards, and challenge-based tasks, while a control group (n = 39) used traditional methods over 12 weeks; all scores were expressed on a 0–100 metric. Analysis of covariance with pre-test covariates showed that the intervention group scored significantly higher in creative engagement (74.6 vs 56.2, p < 0.001, d = 1.42), research self-efficacy (69.2 vs 53.1, p < 0.001, d = 1.28), intrinsic motivation (72.8 vs 58.3, p < 0.001, d = 1.15), and literature review quality (68.4 vs 51.7, p < 0.001, d = 1.34), with effects robust after Bonferroni correction. The findings indicate that gamified web-based platforms are an effective pedagogical innovation for the literature review process.
Void by Law, Alive in Practice: Measuring Prohibited Standard Clauses in Twenty Indonesian Digital-Platform Contracts under Article 18 Dian Rahayu; Ahmad Badruddin; Evelyn Wang
Enigma in Law Vol. 3 No. 2 (2025): Enigma in Law
Publisher : Enigma Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61996/law.v3i2.126

Abstract

Article 18 of Indonesia's Consumer Protection Law (Law No. 8 of 1999) prohibits eight categories of standard-form clause, headed by the exoneration clause, and declares them void by law (batal demi hukum). Indonesian scholarship asserts that such clauses pervade digital consumer contracts, yet systematic cross-sector measurement is scarce. This article develops a replicable detection protocol and applies it to the terms of twenty Indonesian digital-platform applications across fifteen sub-sectors. Using a quantitative content-analysis design within empirical legal studies, Article 18 was operationalised into six statutorily anchored clause categories; full public terms were retrieved and read, each category coded present or absent, and every positive code corroborated by verbatim quotation. Every application (20/20; 100 per cent, exact 95 per cent CI 83.2–100.0) contained at least one clause prima facie void under Article 18. Liability-exemption and unilateral-amendment clauses appeared in all twenty; indemnity or waiver clauses in 95 per cent; exclusive-forum terms in 90 per cent; discretionary-termination clauses in 85 per cent; refusal-of-refund clauses in 70 per cent. Applications carried on average 5.40 of six prohibited categories (SD 0.99). Grammatical, systematic, teleological and historical interpretation yield one diagnosis: prohibition, automatic nullity, criminal sanction and a standing supervisory mandate under Article 52(c) are all formally present, yet none operates on drafting conduct. The deficit is institutional, not normative. Comparison with the European Union, the United Kingdom, Australia and Taiwan, and with the Government's own Academic Paper for a replacement Bill, supports six reforms centred on ex ante supervisory clause auditing.
Envisioning Prosperity: A Structural Model of Community-Based Transformational Leadership and Local Governance on Poverty Reduction (SDG 1) and Decent Work (SDG 8) in Indonesian Tourism Villages Idris Atmaja; Bhawani Singh; Dian Rahayu; Firzan Dahlan; Giselle Dupont
Indonesian Community Empowerment Journal Vol. 5 No. 1 (2025): Indonesian Community Empowerment Journal
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/icejournal.v5i1.51

Abstract

Tourism Villages (Desa Wisata) are pivotal to Indonesia's rural development strategy, yet their success in achieving sustainable and inclusive growth is highly variable. The mechanisms through which local leadership translates into tangible development outcomes remain empirically underexplored. This study develops and tests a structural equation model (SEM) to examine the serial pathway from Community-Based Transformational Leadership (C-TL) to Local Governance (LG) quality, and subsequently, its impact on Poverty Reduction (SDG 1) and Decent Work (SDG 8). A cross-sectional, quantitative study was conducted. Data (N=500) were collected from community members (tourism awareness groups, village officials, SME owners) across 50 tourism villages in five major Indonesian provinces using a multi-stage cluster sampling technique. The proposed model, specifying LG as a mediator between C-TL and the SDG outcomes, was tested using covariance-based SEM. The measurement model confirmed the reliability and validity of the four latent constructs. The structural model demonstrated an excellent fit to the data (CMIN/DF = 2.74, CFI = 0.958, RMSEA = 0.051). Results indicated that C-TL has a robust, significant positive effect on LG (β = 0.78, p < 0.001). In turn, LG strongly and positively influenced both Poverty Reduction (β = 0.52, p < 0.001) and Decent Work (β = 0.47, p < 0.001). Mediation analysis confirmed that LG fully mediates the relationship between C-TL and Poverty Reduction and partially mediates the relationship between C-TL and Decent Work. In conclusion, Local Governance is the primary mechanism through which the vision of transformational leaders is converted into equitable development outcomes in Indonesian tourism villages. A leader's good intentions are insufficient for poverty reduction without the parallel development of transparent, accountable, and effective governance structures.
Co-Authors Ahmad Badruddin Bhawani Singh Darlene Sitorus Dwi Valinia Ivanka Evelyn Wang Firzan Dahlan Fitriyanti Fitriyanti Giselle Dupont Grace Olivia Silalahi Hanifah Yasin Harun Urrashid Idris Atmaja Iqbal Anugerah Muhammad Hasan Selma Fajic