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All Journal Bima Abdi: Jurnal Pengabdian Masyarakat Jurnal Literasi Akuntansi
Mohammad Rosidin
Universitas Nahdlatul Ulama Sunan Giri
Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pendampingan Anti-Bullying di Pondok Pesantren Manba’ul Ulum Klepek sebagai Upaya Pencegahan Kekerasan dan Membentuk Pesantren Ramah Anak Anida Ulya Silvina; Eko Arief Cahyono; Mutiah Mutiah; Hakim Mustofa Habibullah; Mohammad Rosidin; Ahmad Misbakhul Khoir
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/bajpm.v6i1.3737

Abstract

Bullying masih menjadi permasalahan serius di lingkungan pendidikan, termasuk pondok pesantren yang memiliki sistem kehidupan berasrama dan relasi senioritas yang kuat. Budaya senioritas yang tidak dikelola secara bijak berpotensi melahirkan praktik perundungan yang dinormalisasi sebagai bagian dari tradisi pendisiplinan santri. Berdasarkan observasi awal di Pondok Pesantren Manbaul Ulum Klepek, Sukosewu, ditemukan praktik bullying verbal berupa ejekan dan julukan merendahkan, bullying sosial berupa pengucilan, serta perilaku senioritas kepada santri junior. Kondisi tersebut berdampak pada tekanan psikologis santri dan menghambat terwujudnya lingkungan pesantren ramah anak. Kegiatan pengabdian masyarakat ini bertujuan untuk mencegah praktik bullying serta membangun kesadaran dan empati santri melalui program pendampingan anti-bullying. Pendampingan dilaksanakan pada 2 November 2025 dengan melibatkan 25 santri tingkat SMP menggunakan pendekatan Participatory Action Research. Metode yang digunakan meliputi ceramah interaktif, diskusi, studi kasus, serta penggunaan media PowerPoint. Hasil kegiatan menunjukkan adanya peningkatan pemahaman santri terhadap konsep, bentuk, dan dampak bullying. Santri mampu mengidentifikasi perilaku perundungan di lingkungan pesantren serta berpartisipasi aktif dalam merumuskan upaya pencegahan. Pendampingan ini berkontribusi dalam menumbuhkan kesadaran, empati, dan sikap preventif santri terhadap praktik bullying di pesantren.
Dampak Penghindaran Pajak Terhadap Stabilitas Ekonomi Nasional dalam Perspektif Ekonomi Islam Mutiah; Niken Ayu Putri Prameswari; Dea Puput Mulyati; Mohammad Rosidin; Eko Arief Cahyono
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.340

Abstract

Purpose: This study aims to analyze the impact of tax evasion practices on Indonesia’s national economic stability and to examine this phenomenon from the perspective of Islamic economics, particularly in terms of justice, the public interest, and social responsibility in state financing. Method: This study employs a qualitative method with a normative approach. The analytical tool used is qualitative descriptive analysis through the systematic review and interpretation of documents. The study population includes all academic literature, tax regulations, and publications related to tax avoidance and national economic stability. The sample was selected using purposive sampling based on topic relevance, year of publication, and the alignment of the content with the research objectives. Finding: Research findings indicate that tax avoidance practices in Indonesia are carried out through various strategies, such as transfer pricing and thin capitalization, which exploit loopholes in tax regulations. These practices result in a decline in government revenue, a narrowing of the government’s fiscal space, and have the potential to disrupt national economic stability. From an Islamic economic perspective, tax avoidance is considered contrary to the principles of justice and the public interest because it reduces contributions toward funding public interests and creates injustice in the distribution of the fiscal burden among the public. Novelty: The novelty of this study lies in its integration of an analysis of the impact of tax avoidance on national economic stability with an Islamic economic approach. Unlike previous studies, which generally focused on taxation or corporate performance, this study links tax avoidance to indicators of macroeconomic stability while evaluating it based on the principles of justice (al-'adl), public interest (maslahah), and trust (amanah) in Islamic economics, thereby providing a more comprehensive perspective on the fiscal and moral implications of tax avoidance practices.
Co-Authors Ahmad Misbakhul Khoir Anida Ulya Silvina Dea Puput Mulyati Eko Arief Cahyono Hakim Mustofa Habibullah Mutiah Mutiah Mutiah Niken Ayu Putri Prameswari