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All Journal Jurnal Ilmiah Pendidikan Profesi Guru VIDYA WERTTA : Media Komunikasi Universitas Hindu Indonesia DHARMASMRTI: Jurnal Pascasarjana UNHI SRIWIJAYA JOURNAL OF MEDICINE DIKDAS MATAPPA: Jurnal Ilmu Pendidikan Dasar Koneksi Bioscientia Medicina : Journal of Biomedicine and Translational Research Literatus Nivedana : Jurnal Komunikasi dan Bahasa JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Bioscientia Medicina : Journal of Biomedicine and Translational Research IBLAM Law Review Jurnal RSMH Palembang Jurnal Cakrawala Ilmiah Jurnal Teknik Sumber Daya Air JOEL: Journal of Educational and Language Research Publish : Basic and Applied Research Publication on Communications Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Maqolat: Journal of Islamic Studies Majalah Teknik Industri Blantika : Multidisciplinary Journal Sriwijaya Journal of Forensic and Medicolegal Al-Zayn: Jurnal Ilmu Sosial & Hukum BEGIBUNG: Jurnal Penelitian Multidisiplin Patisambhida : Jurnal Pemikiran Buddha dan Filsafat Agama LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan LEX OMNIBUS : JURNAL HUKUM TATA NEGARA DAN ADMINISTRASI NEGARA MALA IN SE : JURNAL HUKUM PIDANA, KRIMINOLOGI DAN VIKTIMOLOGI Jurnal Bakti Dirgantara JUKEMAS : Jurnal Pengabdian Kepada Masyarakat International Journal of Environmental Communication (ENVICOMM) INJECT Interdisciplinary Journal of Communication
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ANALISIS SIMBOLISME RELIGIUS DALAM ALIRAN THERAVADA DAN TANTRAYANA: KAJIAN KOMPARATIF MAKNA DAN FUNGSI Silasari; Tri Yatno; Sudarto
DHARMASMRTI: Jurnal Ilmu Agama dan Kebudayaan Vol 25 No 2 (2025): Dharmasmrti: Jurnal Ilmu Agama dan Kebudayaan
Publisher : Pascasarjana Universitas Hindu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/e3jz0055

Abstract

Artikel ini mengkaji simbolisme religius dalam dua aliran utama Buddhisme yang dianut masyarakat Desa Candigaron, yaitu aliran Theravada dan aliran Tantrayana. Penelitian ini bertujuan untuk menelaah makna di balik simbol-simbol keagamaan yang digunakan dalam praktik ibadah kedua aliran tersebut serta bagaimana simbol-simbol tersebut memengaruhi pengalaman spiritual umat. Aliran Theravada, simbolisme terlihat pada penggunaan lilin, dupa, air, buah, dan bunga yang digunakan secara sederhana sebagai bentuk penghormatan dan sarana perenungan menuju pembebasan batin. Sedangkan aliran Tantrayana simbolisme keagamaan mengambil bentuk yang lebih kompleks melalui penggunaan mudra, mantra Tibet, visualisasi mandala, berbagai jenis air persembahan, dupa, bunga dan lilin yang semuanya membentuk satu kesatuan sakral untuk menyatukan tubuh, ucapan, dan pikiran. Penelitian ini menggunakan metode kualitatif dan pendekatan inkuiri naturalistik dengan berbasis observasi lapangan dan wawancara mendalam. Hasil penelitian ini menunjukkan bahwa meskipun berbeda dalam bentuk, kedua aliran memiliki tujuan spiritual yang serupa, yaitu pencerahan dan ketenangan batin. Simbol dalam masing-masing aliran tidak hanya memiliki makna ritual, tetapi juga nilai sosial yang mempererat hubungan antarumat. Simbolisme dalam praktik keagamaan terbukti menjadi jembatan penting bagi penghayatan makna hidup spiritual dan sosial umat Buddha di Desa Candigaron.
Peran Influencer Instagram Afutami dalam Memotivasi Aksi Perubahan Iklim di Kalangan Generasi Muda Halim, Citra; Sudarto
Publish: Basic and Applied Research Publication on Communications Vol. 4 No. 2 (2025)
Publisher : Fakultas Ilmu Komunikasi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/a7ftm627

Abstract

Penelitian ini mengkaji peran influencer Instagram Afutami dalam memotivasi aksi perubahan iklim di kalangan generasi muda melalui pendekatan komunikasi persuasif dan narasi digital. Menggunakan metode studi kasus kualitatif dengan analisis naratif, penelitian ini mengeksplorasi strategi komunikasi yang diterapkan Afutami dalam konten Instagramnya selama periode Januari-Desember 2023, dengan fokus pada tema perubahan iklim. Data dianalisis melalui pendekatan tematik untuk mengidentifikasi pola pesan, teknik persuasi, dan respons audiens. Temuan menunjukkan bahwa Afutami berhasil mengintegrasikan tiga dimensi komunikasi efektif: (1) pendidikan lingkungan melalui data dan informasi ilmiah yang disederhanakan, (2) pembangunan koneksi emosional melalui narasi personal dan visual yang kuat, serta (3) mobilisasi aksi konkret melalui seruan partisipasi yang jelas dan terukur. Analisis interaksi audiens mengindikasikan tingkat keterlibatan yang signifikan, dengan rata-rata 15.000 engagement per postingan dan dominasi respons positif dari generasi Z. Secara teoretis, penelitian ini memberikan kontribusi signifikan terhadap pengembangan teori komunikasi lingkungan digital dengan memperkaya pemahaman tentang mekanisme persuasi dalam konteks media sosial, khususnya bagaimana narasi personal dapat menjadi jembatan antara isu kompleks dan kesadaran publik. Dari perspektif praktis, temuan ini menawarkan kerangka implementatif bagi praktisi komunikasi lingkungan dalam merancang kampanye media sosial yang efektif, dengan menekankan pentingnya keseimbangan antara edukasi, emosi, dan ajakan aksi. Meskipun demikian, penelitian ini memiliki keterbatasan dalam cakupan analisis yang terbatas pada satu kasus influencer dan rentang waktu tertentu, sehingga belum dapat menggeneralisasi temuan secara luas. Untuk penelitian selanjutnya, disarankan untuk melakukan studi komparatif antar-influencer dengan demografi berbeda, serta menyelidiki dampak jangka panjang dari kampanye semacam ini terhadap perilaku pro-lingkungan generasi muda melalui pendekatan longitudinal.
Peran Zakat Baitul Maal Hidayatullah dalam Pemberdayaan Ekonomi Pesantren Tahfidz Hidayatullah di Gresik Sudarto; Samsudin
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 12 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss12pp4394-4404

Abstract

This study aims to analyze the role of zakat managed by Baitul Maal Hidayatullah (BMH) in the economic empowerment of Pesantren Tahfidz Hidayatullah in Gresik. The pesantren’s need to financially support its students highlights the importance of developing economic self-reliance through productive business units. This research employs a qualitative method with a case study approach, where data were collected through interviews with BMH Prodaya staff and pesantren administrators, field observations, and documentation. Data analysis was conducted using the interactive Miles and Huberman model, while data validity was ensured through source and method triangulation. The findings reveal that BMH’s productive zakat significantly contributes to strengthening the pesantren’s economy through support for its cooperative, livestock unit, aqiqah services, and the PPAS social program. The impact is reflected in increased pesantren income, reduced dependence on donations, and the creation of educational entrepreneurship experiences for students. These findings align with existing literature indicating that productive zakat can enhance institutional economic independence when managed sustainably. The discussion highlights that synergy among BMH, the pesantren, and the community is a key factor in the program’s success. However, the study has limitations related to the availability of detailed financial data and the short research duration. The study concludes that BMH’s productive zakat management has been effective in building the pesantren’s economic independence and should be further strengthened through capacity building, human resource training, and continuous monitoring
Analisis Yuridis Perlindungan Hukum Bagi Akuntan Publik Sebagai Asesor Laporan Keberlanjutan di Indonesia Hendi; Sujono; Sudarto
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.4396

Abstract

Transisi menuju ekonomi hijau telah menggeser paradigma pelaporan korporasi dari sekadar informasi keuangan menjadi informasi keberlanjutan (Environmental, Social, and Governance/ESG). Di Indonesia, kebijakan ini dipertegas melalui POJK No. 51/POJK.03/2017 yang menciptakan kebutuhan mendesak akan verifikasi pihak ketiga oleh Akuntan Publik sebagai asesor laporan keberlanjutan. Namun, perluasan peran ini membawa risiko hukum yang signifikan bagi Akuntan Publik akibat ketidakpastian standar dan potensi kriminalisasi dalam Undang-Undang Nomor 4 Tahun 2023 tentang Pengembangan dan Penguatan Sektor Keuangan (UU P2SK). Penelitian ini menggunakan metode yuridis-normatif dengan pendekatan perundang-undangan dan konseptual untuk menganalisis perlindungan hukum bagi Akuntan Publik. Hasil penelitian menunjukkan adanya kekosongan hukum (legal gap) terkait batasan tanggung jawab profesional dalam asurans non-keuangan. Penulis merumuskan konstruksi hukum ideal (ius constituendum) berupa pengakuan doktrin Safe Harbor, penerapan pembatasan tanggung jawab perdata (liability caps), serta implementasi Restorative Justice dalam penegakan hukum di sektor keuangan. Kepastian hukum ini krusial untuk mencegah fenomena kriminalisasi profesi dan menjamin kredibilitas ekosistem keuangan berkelanjutan di Indonesia.
Resistance Murals and Spatial Politics in the Dago Elos Agrarian Conflict: A Visual Discourse Analysis Pratiwi, Aprilianti; Soemantri, Nathalia Perdhani; Burhan, Ahamd Badari; Sudarto
INJECT (Interdisciplinary Journal of Communication) Vol. 11 No. 1 (2026)
Publisher : FAKULTAS DAKWAH UIN SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/inject.v11i1.6390

Abstract

Agrarian conflicts in the Dago Elos area, Bandung, not only take place in the realm of formal law and politics, but are also mediated through visual practices in residential spaces. This study aims to analyze how resistance murals function as a form of collective visual communication in responding to threats to citizens' living spaces. This research is expected to enrich the study of visual communication and urban resistance, especially in the context of urban agrarian conflict. The method used is a qualitative approach with visual discourse analysis, Gillian Rose, which includes the site of production, the site of the image, and the site of audiencing. The Data was obtained through focus group discussions with residents and artists, visual documentation, and analysis of four murals in the Dago Elos area. The results showed that murals are produced spontaneously, based on solidarity networks, and do not depend on formal structures. Visually, murals utilize a variety of communication strategies to claim living space and build a narrative of resistance. Murals also play a role in transforming everyday spaces into political arenas that are collectively accepted by citizens. This study concluded that murals do not merely represent agrarian conflicts, but become a medium for politicizing space and strengthening the collective identity of citizens.
Pelatihan Siswa Kelas V SD Inp 12/79 Biru II dalam Mengatasi Permasalahan Memahami Konversi Satuan Panjang, Berat dan Waktu Sudarto; Muliadi, Muliadi; St. Jauhar, St. Jauhar; Satriani D H, Satriani D H; Rukayah, Rukayah
JUKEMAS : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2026): JUKEMAS: Jurnal Pengabdian Kepada Masyarakat, Maret 2026
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/jukemas.v3i1.1524

Abstract

Siswa merupakan salah satu faktor penting yang menentukan keberhasilan proses pendidikan di sekolah. Kemampuan siswa dalam memahami materi pembelajaran sangat mempengaruhi kualitas hasil belajar. Salah satu materi yang sering menimbulkan kesulitan bagi siswa sekolah dasar adalah materi satuan, khususnya satuan panjang, berat, dan waktu. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk membantu siswa kelas V SD Inp 12/79 Biru II Watampone dalam memahami konsep dan konversi satuan. Metode pelaksanaan kegiatan dilakukan melalui tiga tahap, yaitu tahap perencanaan, pelaksanaan pelatihan, dan evaluasi. Peserta kegiatan berjumlah 19 siswa kelas V. Hasil kegiatan menunjukkan bahwa sebanyak 31,58% peserta memperoleh kategori kemampuan “baik sekali”, 63,16% kategori “baik”, dan 5,26% kategori “cukup”. Secara keseluruhan rata-rata kemampuan peserta mencapai skor 78,84 dengan kategori “baik”. Kegiatan pelatihan ini memberikan dampak positif terhadap peningkatan pemahaman siswa mengenai singkatan satuan, kemampuan melakukan konversi satuan, serta meningkatkan kepercayaan diri siswa dalam menyelesaikan soal yang berkaitan dengan satuan.
EFEKTIVITAS PENGATURAN PAJAK PENGHASILAN TERHADAP PERILAKU USAHA EKONOMI DIGITAL LINTAS NEGARA DI INDONESIA Edward Parulian Donald Tua Immanuel S; Sudarto
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 1 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Juni)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i1.283

Abstract

The rapid transformation of Indonesia’s digital economy has contributed significantly to national economic growth, yet it poses major challenges to the country’s taxation system, particularly in addressing cross-border digital transactions. Global digital companies such as Google, Facebook, and Netflix generate substantial income from the Indonesian market without establishing sufficient physical presence to be classified as a Permanent Establishment (PE) under conventional tax principles. In response, Indonesia introduced income tax and electronic transaction tax regulations through Government Regulation in Lieu of Law (PERPU) No. 1 of 2020. However, the implementation remains ineffective due to regulatory gaps, incompatibility with Double Taxation Avoidance Agreements (DTAAs), and the absence of detailed technical guidelines. This study employs a normative juridical method to assess the effectiveness of income tax regulation on cross-border digital economy activities, referencing OECD principles and Indonesia’s legislative drafting standards. The findings reveal that current tax policies do not fully meet the criteria of being enforceable and effective. Therefore, regulatory refinement is necessary to close tax avoidance loopholes and enhance the fiscal contribution of the digital sector.
PERLINDUNGAN HUKUM TERHADAP KREDITUR SEPARATIS PEMEGANG CESSIE DALAM PERKARA KEPAILITAN NOMOR 451/PDT.SUS-PKPU/2021/PN.NIAGA.JKT.PST Iman Hoeruman; Sudarto
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 2 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Desember)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i2.291

Abstract

This study aims to analyze the legal protection of secured creditors holding Cessie rights in bankruptcy proceedings, based on case No. 451/Pdt.Sus-PKPU/2021/PN.Niaga.Jkt.Pst. Cessie, as a legally valid assignment of receivables under Article 613 of the Indonesian Civil Code, should ensure legal certainty for third-party assignees (cessionaries), including in debtor bankruptcy situations. However, practical implementation reveals several procedural obstacles and normative gaps, causing Cessie holders to often be excluded from recognition as secured creditors, thereby losing their right to priority over the collateral. This research applies normative legal methods, using statutory, doctrinal, and case law approaches. The findings indicate that Indonesia’s current legal framework has not fully accommodated the position of Cessie holders, particularly regarding formal recognition and the inheritance of collateral rights. Therefore, reform of the Bankruptcy Law is necessary to explicitly regulate the legal status of Cessie holders and ensure protection of their rights during debt suspension and bankruptcy asset distribution. This study contributes to strengthening legal certainty and fairness in the national bankruptcy system.
PERTANGGUNGJAWABAN PIDANA DOKTER HEWAN TERHADAP MALPRAKTIK DI KLINIK HEWAN Lucky Riyandi Chanuraya; Sudarto
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 2 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Desember)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i2.300

Abstract

This research is motivated by the absence of a specific law (lex specialis) specifically regulating the criminal liability of veterinarians in malpractice cases in Indonesia. This lack of regulation creates legal uncertainty, both for veterinarians as professional medical personnel and for animal owners who suffer losses due to medical negligence. To date, cases of alleged veterinary malpractice can only be processed under general articles in the Criminal Code, such as Articles 359 and 302 of the Indonesian Criminal Code. The purpose of this study is to analyze the applicable legal basis and evaluate the forms of criminal liability that can be imposed on veterinarians in clinical practice. This study uses a normative juridical method supported by an empirical approach through interviews. The theories used include the theory of criminal liability, the principle of lex artis, and the principle of informed consent in assessing professional negligence. Data were obtained through a literature review of laws and legal doctrines, as well as interviews with veterinarians and animal owners. The results indicate that weak implementation of professional standards and low public legal literacy often result in malpractice cases going unreported or not being legally pursued. This study concludes the importance of establishing a Veterinary Practice Law that comprehensively regulates criminal and administrative responsibilities, as well as oversight mechanisms. It is recommended that the government immediately formulate such regulations and strengthen the role of professional organizations in enforcing ethics and legal education.
TINJAUAN HUKUM PP 94 TAHUN 2021 TENTANG DISIPLIN PNS DI LINGKUNGAN PEMERINTAH KABUPATEN BOGOR Mohamad Nurjen; Sudarto
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 2 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Desember)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i2.303

Abstract

This study aims to analyze the implementation of Government Regulation Number 94 of 2021 concerning Civil Servant Discipline (PP 94/2021) within the Bogor Regency Government. As part of the bureaucratic reform agenda, PP 94/2021 replaces the previous regulation (PP No. 53 of 2010) by emphasizing the principles of legal certainty, justice, and proportionality in civil servant discipline management. This research employs a normative legal method with a conceptual and statutory approach, supported by document-based data on civil servant disciplinary violations. The findings indicate that the implementation of PP 94/2021 in Bogor Regency faces procedural and bureaucratic obstacles, with 57.6% of violation cases in the first half of 2025 remaining unresolved. The complexity of the existing Standard Operating Procedures (SOP), limited human resources, and suboptimal utilization of digital systems are identified as key challenges. Additionally, administrative law issues arise from the policy of cutting Additional Income Allowances (TPP) for sanctioned civil servants, which, although legally valid, may be disproportionate if not supported by fair and transparent technical regulations. This study highlights the importance of harmonizing legal norms with bureaucratic realities to ensure that civil servant discipline enforcement is effective, equitable, and accountable.
Co-Authors Abd. Hafid Abd. Kadir Abu, Supri Ade Pratama Heriansa Agatha, Angella Ahmad Rasyid Ahmad, Zen Alif Fathurrachman Amiruddin, Lalu Achmad Andriani, Raden Ayu Linda ANNA AGUSTINA Arthur, Vernando Asman Azmawati, Azwan Asman Bagus Ricky Pratama, Gede Bintang Pamungkas, Ghozali Budi Harsono Burhan, Ahamd Badari Caesar Martadinata, Edwin Sydney Danang Try Purnomo Darwis, Nurlely Darwis, Nurlely Diding Rahmat Dwi Indira Dwi Yulianto Edward Parulian Donald Tua Immanuel S Elzan Zulqad Maulana Fajar Sidik Duli, Abdul Ferry Usnizar Fifia Ardinanti Fira Yunengsi Firdaus Gilang Safrudin, Achmad Halim, Citra Hartawan, I Putu Harto, Sugik Hendi Herina Ihza, Fahrurrozi Iman Hoeruman Irfannudin Irsan Saleh Ishyang, Ishyang Jihan Aqilah Febianty Komarudin Sassi kurniati, nova Linda Andriani Lucky Riyandi Chanuraya Lumban Gaol, Selamat Mahardika, Rizky Dwiyan Maria Domica Niron Martina Azizah Maryani Rispatiningsih , Dwi Mega Sulistyo Mochammad Imron Awalludin Mohamad Nurjen Muhammad Novran Chalik Muhammad Yusri Muliadi Muliadi Munizar, Kasmedi Nathalia Perdhani Soemantri Niru Anita Sinaga NP, Ikip Suliono Nugroho, Bakhtiar Nyamantoro, Jarot Pasaribu, Rouly Pola Pebrianto, Aditiya Prasetyo Wibowo, Dedi Pratiwi, Aprilianti Putra, Aditya Dwi Rachman, Alif Fathur Rizki Ayu Rizkyani Sariza, Fania Rouly Pasaribu Rukayah Rukayah Rukiah Chodilawati S Ardi, Alton Samsudin Sarbini Satriani D H, Satriani D H Setiawan, M Hendro Silasari Sinta Paramita Siti Agustina, Siti Situmorang, Maruahal St. Jauhar, St. Jauhar SUHARMAN Sujono Sumar Sumarmi Susiyanto Susiyanto SUTRISNO Taufik Indrajaya Tri Yatno Try purnomo, Danang Witama, Asta Yohana, Katharina Yulisnaeni, Sri Yusriansyah