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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.
Harnessing the Digital Revolution for Agricultural Succession: A Multi-Site Mixed-Method Study of the 'Petani Muda Keren' (PMK) Community Network and Youth Engagement in Indonesian Food Andi Fatihah Syahrir; Neva Dian Permana; Muhammad Faiz; Selma Fajic
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.v5i1.52

Abstract

Indonesia faces a critical agricultural succession crisis, with an aging farmer population threatening the nation's long-term food security (SDG 2). Digital agrifood systems (DAS) are posited as a solution to attract youth, but adoption is uneven, and the socio-structural mechanisms facilitating this transition are poorly understood. This study investigates the role of the 'Petani Muda Keren' (PMK - Cool Young Farmers) community network, a rapidly growing grassroots movement, in bridging this gap. We employed a multi-site (West Java, Yogyakarta, West Sumatra) sequential explanatory mixed-method design. First, a quantitative survey (N=300) was conducted with PMK members (n=150) and a matched control group of non-member young farmers (n=150). We used descriptive statistics, independent t-tests, and Ordinary Least Squares (OLS) regression to analyze differences in digital adoption, productivity, and income. Second, qualitative data from 30 in-depth interviews and 6 focus group discussions with PMK leaders, members, village officials, and Ministry of Agriculture representatives were analyzed using thematic analysis to explain the quantitative findings. PMK members demonstrated significantly (p<0.001) higher adoption scores for digital technologies (such as e-commerce, farm management apps, and IoT sensors). On average, PMK members reported 34.5% higher monthly incomes and 22.8% greater farm productivity compared to non-members. The OLS regression model, controlling for education, farm size, and access to credit, confirmed that PMK membership (β=0.282, p<0.01) is a significant positive predictor of farmer income, distinct from the independent, positive effect of the digital adoption score (β=0.347, p<0.001). Qualitative analysis revealed three core mechanisms: (1) peer-to-peer mentorship de-risking technology adoption, (2) collective action for market access via network-branded e-commerce, and (3) the socio-psychological construction of a modern, 'cool' professional farmer identity. In conclusion, community-based networks like PMK function as critical social infrastructure. They are not merely passive adopters of technology but active "social bridges" that translate digital potential into tangible economic and social outcomes. They de-risk digital adoption, aggregate market power, and reframe agriculture as a high-status, viable career for the next generation. Policies aiming to achieve SDG 2 must move beyond simple technology dissemination and invest in fostering and scaling these vital social learning and innovation ecosystems.
Targeted Metabolic Engineering of Saccharomyces cerevisiae for High-Efficiency Valorization of Lignocellulosic Biomass into Superior-Quality Bioplastics Nur Diana; Zaki Ahmad; Selma Fajic
Natural Sciences Engineering and Technology Journal Vol. 5 No. 2 (2025): Natural Sciences Engineering and Technology Journal
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/nasetjournal.v5i2.70

Abstract

The global transition towards a sustainable circular bioeconomy urgently requires innovative platforms for converting renewable waste streams into value-added products. Lignocellulosic biomass, particularly agricultural residue like rice straw, stands as a vast, underutilized carbon source. This study details the systematic metabolic engineering of Saccharomyces cerevisiae for the high-efficiency production of poly(3-hydroxybutyrate) (PHB), a biodegradable bioplastic, from rice straw hydrolysate. A multi-faceted synthetic biology approach was implemented in S. cerevisiae CEN.PK2-1C. A robust xylose co-utilization pathway was integrated using codon-optimized genes from Scheffersomyces stipitis. The PHB biosynthesis pathway from Cupriavidus necator was introduced using a cassette of strong, constitutive yeast promoters (pTDH3, pTEF1, pPGK1). To maximize carbon flux towards PHB, key competing pathways were eliminated via CRISPR-Cas9-mediated gene knockouts of the primary alcohol dehydrogenase (ADH1) and glycerol-3-phosphate dehydrogenase (GPD1) genes. The performance of the final engineered strain was evaluated in high-cell-density fed-batch fermentation using detoxified rice straw hydrolysate sourced from Palembang, Indonesia. The final engineered strain, YL-PHB-05 (Δadh1 Δgpd1), demonstrated superior performance. In fed-batch bioreactor cultivation, it achieved a final cell dry weight of 33.8 ± 1.5 g/L and a PHB titer of 15.2 ± 0.7 g/L, with an intracellular PHB accumulation of 45.0 ± 1.2% of cell dry weight. This corresponds to a high yield of 0.28 g PHB per gram of consumed sugars. Crucially, the produced PHB exhibited a superior weight-average molecular weight (Mw) of 1.2 x 10⁶ Da with a polydispersity index of 2.1. In conclusion, this work successfully demonstrates a robust strategy for engineering S. cerevisiae into an efficient cell factory for producing high-quality bioplastics from a globally relevant agricultural waste stream. The high titers, yields, and superior polymer properties achieved present a significant advancement towards establishing an economically viable and sustainable process for bioplastic production within a circular bioeconomy.