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All Journal Journal of Selvicoltura Asean Research Psychologie, Orientation et Conseil Journal of Loomingulisus ja Innovatsioon Techno Agriculturae Studium of Research Journal of Biomedical and Techno Nanomaterials Journal of Social Entrepreneurship and Creative Technology Journal Markcount Finance Journal Neosantara Hybrid Learning Journal Emerging Technologies in Education International Journal of Educational Narratives
Rafiullah Amin
Balkh University
Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Education Environmental Science Law, Crime, Criminology & Criminal Justice Other

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CORPORATE TAX FAIRNESS IN THE DIGITAL ECONOMY: AN EVALUATION OF OECD PILLAR TWO IMPLEMENTATION Detti Meilandri; Khalil Zaman; Rafiullah Amin
Journal Markcount Finance Vol. 4 No. 3 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v4i3.3991

Abstract

Rapid digitalization has transformed global business operations and intensified challenges associated with corporate taxation. Multinational enterprises increasingly generate substantial profits across jurisdictions without maintaining significant physical presence, creating opportunities for profit shifting, tax avoidance, and disparities in effective tax rates. OECD Pillar Two was introduced as part of the OECD/G20 Inclusive Framework to establish a global minimum corporate tax and reduce harmful tax competition. This study aims to evaluate the effectiveness of OECD Pillar Two implementation in promoting corporate tax fairness within the digital economy. A qualitative policy evaluation approach was employed through systematic analysis of international tax policy documents, OECD reports, governmental publications, and peer-reviewed academic literature published between 2021 and 2025. Findings indicate that Pillar Two has significant potential to reduce incentives for profit shifting, strengthen alignment between economic activity and tax liabilities, and enhance international tax cooperation. Evidence further suggests that successful implementation depends heavily on administrative capacity, regulatory coordination, and institutional readiness across jurisdictions. The study concludes that OECD Pillar Two represents a substantial advancement in global tax governance and corporate tax fairness; however, long-term effectiveness requires consistent implementation, strong enforcement mechanisms, and sustained international collaboration.  
STUDENT DATA PRIVACY IN AI-DRIVEN PERSONALIZED LEARNING PLATFORMS: AN ETHICAL FRAMEWORK FOR HYBRID SCHOOLS Zara Ali; Shazia Akhtar; Rafiullah Amin
Journal Neosantara Hybrid Learning Vol. 4 No. 1 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jnhl.v4i1.2819

Abstract

The integration of artificial intelligence (AI) in personalized learning platforms has transformed hybrid education by enabling adaptive instruction, data-driven assessment, and individualized student support. However, this advancement has raised critical ethical concerns regarding student data privacy, transparency, and accountability. The unregulated collection, processing, and storage of learning data risk compromising students’ autonomy and confidentiality, particularly in hybrid schools where both digital and physical systems intersect. This study aims to develop an ethical framework that ensures responsible AI implementation in personalized learning environments while safeguarding student data integrity in Indonesian hybrid schools. A qualitative-descriptive research design was employed, involving document analysis, expert interviews, and focus group discussions with educators, AI developers, and policymakers. The research adopted a grounded theory approach to construct the framework, emphasizing ethical dimensions such as informed consent, algorithmic transparency, data minimization, and institutional accountability. Findings reveal that existing school policies often lack clarity in regulating third-party AI systems and data-sharing practices. The proposed ethical framework integrates three key components: governance principles, operational safeguards, and digital literacy strategies for teachers and students. The results suggest that adopting this framework can promote ethical awareness and responsible data stewardship, strengthening trust between institutions and learners. The study concludes that balancing innovation and ethical responsibility is essential to achieving equitable and secure AI-driven hybrid education.
ENHANCING TEACHERS’ PROFESSIONAL COMPETENCIES FOR HYBRID LEARNING THROUGH A PEER-LED DIGITAL MENTORSHIP PROGRAM Rafiullah Amin; Rachel Chan; Megan Koh
Journal Neosantara Hybrid Learning Vol. 3 No. 3 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jnhl.v3i3.2822

Abstract

The rapid shift toward hybrid learning has underscored the urgent need to enhance teachers’ digital pedagogical competencies. Many educators, particularly in developing educational contexts, face challenges in integrating technology effectively into instructional design and collaborative teaching practices. This study investigates the implementation of a peer-led digital mentorship program as a sustainable approach to strengthen teachers’ professional competencies for hybrid education. The research aims to examine how structured peer mentoring, supported by digital platforms, improves teachers’ skills in instructional technology, online communication, and collaborative curriculum development. A mixed-method design was applied, involving 60 teachers from secondary schools participating in a three-month mentorship program. Quantitative data were collected through pre- and post-training competency assessments, while qualitative insights were derived from focus group discussions and reflective journals. Data analysis employed paired-sample t-tests for statistical validation and thematic analysis for narrative interpretation. Results showed significant improvement in teachers’ digital literacy (p < 0.01), confidence in hybrid instruction, and collaborative engagement. Participants reported that peer mentoring provided psychological safety, practical modeling, and contextual learning experiences that formal training often lacked. The study concludes that peer-led digital mentorship represents an effective, scalable model for professional development in the hybrid learning era. It fosters a culture of collaboration, adaptability, and continuous learning among teachers, supporting the long-term sustainability of hybrid education practices.
Cybersecurity Challenges in Educational Technology: Protecting Student Data in Digital Learning Platforms Rafiullah Amin; Jamil Khan; Shazia Akhtar; Rustiyana Rustiyana
Journal Emerging Technologies in Education Vol. 3 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jete.v3i4.2797

Abstract

Background. The widespread adoption of educational technology has transformed teaching and learning, yet it has simultaneously exposed students to heightened cybersecurity risks due to increased data collection, online interactions, and dependence on digital learning platforms. Purpose. This study aims to analyze the key cybersecurity challenges faced by educational institutions and to evaluate the effectiveness of current protection mechanisms in safeguarding student data.   Method. A mixed-method approach was employed, combining a quantitative assessment of security vulnerabilities across 15 widely used learning platforms with qualitative interviews involving IT administrators, teachers, and cybersecurity specialists. Results. The results reveal significant inconsistencies in data encryption standards, inadequate authentication protocols, and limited cybersecurity awareness among platform users. Findings further indicate that institutional policies often lag behind technological advancements, creating systemic exposure to privacy threats. Conclusion. The study concludes that strengthening student data protection requires an integrated framework that combines technological safeguards, user training, and continuous policy updates. These insights underscore the urgency for educational institutions to adopt proactive cybersecurity governance aligned with emerging digital learning demands.
The Influence of Parenting Patterns on the Mental Health of School-Age Children Arif Muzayin Shofwan; Shazia Akhtar; Rafiullah Amin
International Journal of Educational Narratives Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijen.v3i1.2152

Abstract

Background. Parenting patterns play a critical role in the mental health and well-being of children, particularly during the school-age years when they experience significant emotional and social development. The way parents interact with their children, provide support, and set boundaries can either foster resilience or contribute to mental health challenges. Purpose. This study examines the influence of various parenting patterns authoritative, authoritarian, permissive, and neglectful on the mental health of school-age children. Method. The primary objective is to investigate how these parenting styles affect children’s emotional regulation, self-esteem, anxiety levels, and overall mental well-being. A quantitative research design was employed, using surveys administered to 400 parents of school-age children, complemented by psychological assessments of their children’s mental health. Results. The results indicate that authoritative parenting is positively associated with better mental health outcomes, including higher self-esteem and lower anxiety levels. In contrast, authoritarian and neglectful parenting were linked to increased anxiety and lower emotional regulation in children. Conclusion. The study concludes that parenting patterns significantly influence the mental health of school-age children, highlighting the importance of supportive, balanced parenting approaches. Interventions aimed at promoting authoritative parenting could contribute to improved mental well-being in children, particularly in academic and social contexts.
Exploring Inclusive Education through Narratives: Addressing Challenges for Special Needs Students Netty Huzniati Andas; Jamil Khan; Rafiullah Amin
International Journal of Educational Narratives Vol. 4 No. 1 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijen.v4i1.3658

Abstract

Background. Inclusive education is a critical framework that aims to integrate students with special needs into mainstream classrooms. Despite its significance, students with special needs often encounter barriers that hinder their academic and social development. These challenges are multifaceted, encompassing physical, emotional, and educational obstacles. Purpose. This study explores the role of narratives in inclusive education, specifically addressing the challenges faced by students with special needs. By examining the stories of these students, the research aims to highlight how narrative sharing can contribute to overcoming barriers and fostering an inclusive, supportive learning environment. Method. A qualitative research design was employed, using semi-structured interviews, focus group discussions, and narrative diaries to collect data from 30 students with special needs and 15 teachers. Thematic analysis was applied to identify key themes that emerged from the narratives shared by participants. Results. The findings indicate that narrative sharing enhances emotional engagement, reduces stigma, and promotes a sense of belonging among students with special needs. Teachers and peers demonstrated greater empathy, and students with special needs showed increased academic and social participation Conclusion. The study emphasizes the transformative potential of narrative-based practices in inclusive education, contributing to the empowerment of both students and educators.
NUTRIENT MANAGEMENT IN CROP PRODUCTION INNOVATIONS IN FERTILIZER APPLICATION AND ORGANIC PRACTICES FOR ENHANCED SOIL FERTILITY Riduwan Riduwan; Zara Ali; Rafiullah Amin
Techno Agriculturae Studium of Research Vol. 3 No. 4 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/agriculturae.v3i4.4078

Abstract

Increasing complexity of student psychological and behavioral issues in school environments necessitates highly competent counselors capable of delivering effective interventions. Counselor training programs are designed to enhance professional competencies, yet empirical evidence regarding their direct impact on intervention quality remains limited. This study aims to examine the effect of counselor training programs on the quality of interventions in schools. A quantitative quasi-experimental design with pretest-posttest and control group comparison was employed. Data were collected from school counselors using standardized intervention quality scales, competency assessments, and structured observation instruments. Statistical analysis was conducted using paired and independent sample t-tests. Results indicate significant improvements in intervention effectiveness, counselor competency, student behavioral outcomes, response time efficiency, and ethical compliance after training implementation (p < 0.01). Trained counselors demonstrated higher performance compared to untrained counterparts across all measured indicators. The findings confirm that structured training programs substantially enhance the quality of school counseling interventions. The study concludes that counselor professional development is a critical determinant of effective school-based mental health services and should be systematically integrated into educational policy and practice frameworks.
Co-Authors Amir Raza Arif Muzayin Shofwan Ayu Yuliani Sekriptini Clara Mendes Detti Meilandri Dewi Shinta Jamil Khan Khalil Zaman Loso Judijanto Loso Judijanto Megan Koh Miksusanti Miksusanti Netty Huzniati Andas Nuraiman Nuraiman Rachel Chan Razia Khan Riduwan Riduwan Roya Zahir Rustiyana, Rustiyana Safiullah Aziz Shazia Akhtar Tiago Costa Yanti Budiasih Zara Ali