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All Journal Community: Jurnal Hasil Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi, Perpajakan dan Auditing
Ida Farida
Universitas Pendidikan Indonesia
Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Evaluation of the Implementation of the Independent Curriculum in Elementary Schools Ida Farida; Effy Mulyasari
Community: Jurnal Hasil Penelitian dan Pengabdian Masyarakat Vol. 5 No. 1 (2026): Jurnal Hasil Penelitian
Publisher : Perkumpulan Dosen Tarbiyah Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/community.v5i1.153

Abstract

The implementation of the Merdeka Curriculum in Indonesian primary schools remains understudied from multiperspective evaluation standpoints, particularly in non-pilot district schools. This study aims to evaluate the implementation of the Merdeka Curriculum at the fifth grade of elementary schools, through a qualitative descriptive single case study design. Data were collected via semi-structured interviews with teachers, the principal, three students, and one parent; one full-cycle classroom observation using a 16-indicator structured sheet; and documentary analysis of ten institutional documents including lesson modules, learning pathway documents (ATP), diagnostic assessment instruments, and student report cards. Results indicate that teachers have developed learning tools aligned with Capaian Pembelajaran (CP), implemented differentiated instruction and project-based learning (P5), and adopted descriptive, competency-based assessment. The principal provided systematic support through training, supervision, and community learning facilitation. Students demonstrated increased engagement, confidence, and creativity. However, three key challenges were identified: suboptimal utilization of diagnostic assessment data for instructional differentiation, limited teacher creativity under time pressure, and partially implemented critical thinking facilitation. This study concludes that effective Merdeka Curriculum implementation requires sustained teacher professional development, strong institutional leadership, and continuous multi-stakeholder collaboration.
Analisis Hukum Pajak terhadap Praktik Penggelapan Pajak di Indonesia: Studi Kasus Dermawati Turnip Sekar Ayu Kusuma Dewi; Ida Farida; Rika Nurrizkiana
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.12

Abstract

This study analyzes the application of tax law to tax evasion practices in Indonesia through the case of Dermawati Turnip. The research focuses on the criminal aspects of taxation as regulated under Article 39 paragraph (1) letters d and i of Law No. 6 of 1983 on General Provisions and Tax Procedures (UU KUP) and its relation to Article 3 of Law No. 8 of 2010 on the Prevention and Eradication of Money Laundering Crimes (UU TPPU). Using a normative juridical and descriptive analytical approach, the findings reveal that Dermawati intentionally failed to remit collected taxes and submitted falsified tax reports, causing significant losses to the state. The acts fulfilled all elements of criminal tax offenses with deliberate intent (dolus directus) and demonstrated a direct linkage between tax evasion and money laundering. Strengthening Indonesia’s tax enforcement requires institutional synergy, consistent sanction implementation, and the enhancement of public fiscal morality.
Co-Authors Effy Mulyasari Rika Nurrizkiana Sekar Ayu Kusuma Dewi