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Eksistensi Pengadilan Pajak dalam Sistem Peradilan di Indonesia Pasca Putusan Mahkamah Konstitusi Nomor 26/PUU-XXI/2023 Abdillah; Hartati; Sarwani, Raden
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.5082

Abstract

This article examines the existence of the Tax Court within the Indonesian judicial system following Constitutional Court Decision Number 26/PUU-XXI/2023. The transfer of authority over the Tax Court to the Supreme Court constitutes a significant structural reform in the tax judiciary aimed at strengthening the principle of judicial independence. Previously, the implementation of a dual-roof system created a potential conflict of interest because the Ministry of Finance, as part of the executive branch, continued to control the non-technical aspects of the Tax Court, which could affect the independence of judges in adjudicating tax disputes. This condition contradicts the principle of an independent judiciary as stipulated in Article 24 paragraphs (1) and (2) of the 1945 Constitution. This study employs a normative legal research method using statutory and conceptual approaches to formulate an ideal regulatory framework for the institutional structure of the Tax Court in Indonesia. The findings indicate that the current position of the Tax Court is not fully aligned with the one-roof judicial system mandated by the Constitution. Therefore, a comprehensive institutional restructuring is necessary to ensure the Tax Court becomes an integral part of judicial power, including institutional strengthening at the provincial level to guarantee faster and more equitable access to justice for taxpayers.
Building from the Periphery: Tracing the Implementation of Infrastructure Development Policy in the Jagoi Babang Borderlands Hartati; Sofyan Cholid
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 6 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i6.8754

Abstract

This study intends to analyze the implementation of infrastructure development policies in the Jagoi Babang border area using the Van Meter and Van Horn model, which emphasizes six policy implementation variables. The research method used is descriptive qualitative, with data collection techniques through documentation studies, field observations, and in-depth interviews with stakeholders at the local and central levels. Border areas are strategic areas that reflect the state's presence in aspects of sovereignty, public services, and community welfare. Nevertheless, infrastructure development in border areas like Jagoi Babang, Bengkayang Regency, West Kalimantan, still faces numerous implementation challenges. The results show that policy implementation faces structural barriers such as weak inter-agency coordination, limited resources, and budget rigidities, as well as cultural barriers in the form of minimal community participation, low sense of ownership, and neglect of local values. The research recommends an improvement strategy that includes local context-based policy adjustments, strengthening cross-sectoral coordination, budget reform, and community empowerment. The findings are significant in encouraging the formulation of border development policies that are more inclusive, adaptive and sustainable, and provide a conceptual contribution to strengthening policy implementation capacity in other underdeveloped and strategic areas
Effect Module Based Education on Mothers’ Knowledge of Stunting Prevention: A Pre - Post Study Sah Puteri, Sri Kurnia; Sumarmi; Nuryana, Riska; Mantasia; Hermadin; Hartati
Omni Health Journal Vol. 3 No. 2 (2026): April
Publisher : Bantayang Omni Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65277/ohj.v3i2.122

Abstract

Background: Stunting is a chronic growth disorder caused by long-term inadequate nutritional intake, particularly during the first 1,000 days of life. This condition does not occur at birth but develops over time and becomes evident as impaired linear growth in children under five years of age. Objective: This study aimed to assess mothers’ knowledge regarding stunting prevention before and after the provision of module-based education in Sanrobone Village, Takalar Regency. Methods: This study used a quantitative descriptive design with a pre–post approach. The population and sample consisted of 62 pregnant women selected using total sampling. Data were collected using a structured questionnaire administered before and after the educational intervention. Results: Before the intervention, 17 respondents (27.4%) had good knowledge, while 45 respondents (72.6%) had poor knowledge. After the intervention, the proportion of respondents with good knowledge increased to 37 (59.6%), while those with poor knowledge decreased to 25 (40.4%). These findings indicate a clear improvement in maternal knowledge following the educational intervention. Conclusion: Module-based education effectively improves mothers’ knowledge regarding stunting prevention. Strengthening educational interventions at the community level is essential to support early prevention efforts and improve child health outcomes.
PERKEMBANGAN KONSEP DAN TEORI DALAM PENELITIAN PENDIDIKAN AGAMA ISLAM: PERUBAHAN PARADIGMA, ALIRAN PEMIKIRAN, DAN KRITIK TEORITIK Sri Pujiati; Hanifatun Nisa; Mardiah Astuti; Hartati
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.45270

Abstract

Penelitian ini bertujuan untuk menganalisis fenomena penyalahgunaan cadar di masa kini dalam perspektif hadis, dengan fokus pada praktik crosshijaber dan tindak pencurian. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan kajian pustaka (library research), melalui pengumpulan dan analisis berbagai sumber literatur yang relevan. Hasil penelitian menunjukkan bahwa penyalahgunaan cadar terjadi akibat kurangnya pemahaman terhadap adab dan tujuan syar’i dalam penggunaannya, di mana cadar sering dipandang hanya sebagai penutup wajah semata. Fenomena crosshijaber dan pencurian dengan menggunakan cadar semakin marak, terutama di media sosial dan ruang publik, sehingga menimbulkan stigma negatif terhadap pengguna cadar yang sebenarnya. Dalam perspektif hadis, tindakan menyerupai lawan jenis dan pencurian merupakan perbuatan yang dilarang dalam Islam, sehingga penggunaan cadar untuk tujuan tersebut bertentangan dengan nilai-nilai syariat. Penelitian ini menegaskan bahwa cadar seharusnya digunakan sebagai bentuk ketaatan dan penjagaan kehormatan, bukan sebagai alat untuk melakukan penyimpangan.
UJI EFEKTIVITAS SALEP EKSTRAK DAUN KIRINYUH (Chromolaena odorata) TERHADAP PENYEMBUHAN LUKA SAYAT PADA MENCIT (Mus musculus) Fadila Harifa, Nur; Hartati; Palennari, Muhiddin
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.50814

Abstract

  The skin is the main protection of the body that is susceptible to wounds, so it requires effective treatment both medically and traditionally to restore its normal function. One potential plant is kirinyuh (Chromolaena odorata) which contains phenol compounds, flavonoids, saponins, steroids, and essential oils as anti inflammatory. This study aims to evaluate the effectiveness of giving kirinyuh leaf extract ointment with concentrations of 15%, 20%, and 25% on the healing process of incision wounds in mice (Mus musculus). The research methods used are laboratory experiments which include the stage of making extracts, phytochemical screening, making concentration variations, testing antibacterial activity, making ointment preparations with hydrocarbon base, physical testing of ointments, and effectiveness tests on test animals. The results of the study showed that the administration of kirinyuh leaf extract ointment had a significant influence on the healing of cut wounds in mice. The 20% concentration was found to be the most effective dose in pharmacological studies, while the 25% concentration was the most effective dose in achieving the highest perfect wound closure on day 9.
Co-Authors A. Faridah Arsal Abd.Muis Abdillah Adithiya Diar Adnan Abadi, Adnan Ahmad Muhlis Nuryadi Alan Ali, Rustan Alimuddin, Nur Alpha Ariani, Alpha Amelia Luthfi Kamil Andi Mu'nisa Andi Najemi Andi Syafriansyah Andriyani Liberty, Iche Ansorullah Ardianto Arizky Ramadhan Arizyanto, Romi Awan Nurtjahyo Azharman, Zefri Beny Saputra Christie Novri Yanti Delvi Destriana Destriani Dewi Kusumawati, Dewi Dimas Subekti Dini Meidiyanti Putri dorisnita, dorisnita Duprah, Nur Awaliah Elsa Raihana Ely Triasih Rahayu Emilius Surya Eri Stiyanto Erwin Erwinda Fadhillah Fadila Harifa, Nur Fadilah, Umi Nur Fahruddin Fajar Harianto Farkhatus Solikhah Fatonah Fauzan Fadlullah Fauziah Nuraini Kurdi, Fauziah Nuraini Febrian Chandra Firmansyah Putra Fitratul Insaniah Rusli Fitri Agung Nanda Fitri Handayani Fitriani Frayesi Gita Ananda, Syarifah Yasmin Hafrida Halifah Pagarra Halifah Pagarra Halmawati, Mita Hanifatun Nisa Harmaini Hasani, Ruslan Hayati Lubis, Prima Helmi Henny Henry Januar Henry Januar, Henry Hermadin Herri Yusfi Hiola, Siti Fatmah Ihsan Hilmi Intan Dea Pangesti Irfanuddin Irma Rubianti Irmayanti Sudirman Iyakrus Izar, Julisah Jasmadi Jaya, Ningsih Jeti, La Kamullah, Kamullah Karyati, Faridah Khusnul Fajriyah Khusnul Fajriyah Krisna, Ratih Kurniawati, Naili Muna La Jeti Laganda, Berliani Lega, Michael Liliwarti Londa, Ratu M, Muh. Ilham M, Yulianto Mahdi Bahar Makmun Wahid, Makmun Mantasia Mardi Hartono Mardiah Astuti Marlita, Sri Martadiansyah, Abarham Marwah Maryani Maryani Mas’anah Maulida Hirdianti Bandi Mikawati Mirna Muh. Nasir Muhamad Ali Misri Muhammad Junda Muhammad Yusuf Zulkifli Muhiddin Palennari Mulia Rahman, Mulia Rahman Mulyati Muqimatussunnah, Luthfia Muthalib, Abdul Aziz Mutiara, Friscila Nanda, Fitri Agung Nani Kurnia Nehru Nelly Herlina Nikman Azmin Nikman Azmin Noor Fazariah Handayani Noor, Fachrurozi Noviades, Dhil's Nur Kholis Nurhayati Nurhayati B Nuriyansyah, Melia Nurlaila Abdullah Mashabi, Nurlaila Abdullah Nurul Fahida Nurwasila, Nurwasila Nuryana, Riska Nurzaswasila Oktavianus Sarno Oslan Jumadi PATIYUS AGUSTIANSYAH, PATIYUS Penyami, Yuniske Pranoto S Prasetiyo, Muhammad Ath Thaariq Pratiwi, Rizky Putra, Dinda Syufradian Putri Mirani Qurochman, Taufik Rachman Saleh Rachmawaty Rachmawaty Rachmawaty, Rachmawaty Raden Sarwani Ragil Setiawan Rakhmani Ramadhan, Etta hamid Ramndana, Ramndana Rasman Reza Muttaqin Ridwan, Metta Rania Rina Pebriana Risman, Kadar Rizani Amran Rizany, Selly Rizkina, Amalia Rosmidah Rumiyani Safrina Arifiani Felayati Sah Puteri, Sri Kurnia Sahribulan Sahribulan, Sahribulan Samsiar Samsul Azhar Saparuddin Shinta Septiantina Sia'tang , Weni SILVI ARYANTI, SILVI Silvianengsih Siswo Pranoto Siti Misra Susanti Sofyan Cholid Sri Pujiati St. Nurbayan Stevanny, Bella Sukarni Sulfiani Sulhastiiawati, Anita Sumarmi Sunaidi, Yanti Supriyo SURYANI Suryaningsih, Sherly Sutica, Osia Suwandi N syafrizal Syamsuramel Tanzila Tatiah Taufiq, Nuramaniyah Thaslifa, Thaslifa Thaslifah Tiara Mahardika Usman, Fatimah Vilya Biring Pongbala W. P. B. Putra Wahyu Indra Bayu Wahyu Khafidah WAHYUNI Waji , Resi Agestia Wangge, Angelina Woi Yahya Eko Nopiyanto Yamin, Kurnia Fadillah Yasser Abd Djawad Yayuk Astuti Yusrianti