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The Policy Implementation of Taxes on Micro and Macro Economy in Indonesia Parhani, Fajrin Mubarokah; Juarsa, Eka; Garnasih, Titi Ratna; Mulyawan, Setia
International Journal of Humanities, Law, and Politics Vol. 3 No. 1 (2025): International Journal of Humanities, Law, and Politics
Publisher : Communication in Research and Publications (CRP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijhlp.v3i1.189

Abstract

The implementation of taxes in Indonesia is often considered detrimental by the public, especially for microeconomic actors. Although the management of the State Revenue and Expenditure Budget (APBN) is more focused on macroeconomics to maintain long-term economic sustainability, its impact on the microeconomy is still not optimal. Taxes in Islamic governance not only function as a fiscal instrument but also as a mechanism for wealth distribution and addressing social inequality. The Islamic taxation system supports economic sustainability and social welfare in the Muslim community, which is the majority in Indonesia. Ideally, the implementation of taxes in Indonesia should be able to adopt the principles of Sharia economics to achieve the welfare of society. This paper discusses the application of taxes on micro and macroeconomics in Indonesia, using qualitative research methods through literature review. Secondary data comes from literature such as journals and related scientific works.
The Effectiveness of Psychoeducation in Enhancing Future Orientation Among Juvenile Correctional Students Fathoni, Aryo Bimo; Djamal, Nani; Garnasih, Titi Ratna; Azizah, Nur'aini; Arifah, Fathimah Naimaturrahman
Journal of Psychology Students Vol. 4 No. 2 (2025): JoPS: Journal of Psychology Students
Publisher : Faculty of Psychology Sunan Gunung Djati Islamic University of Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jops.v4i2.48898

Abstract

This study aims to examine the effectiveness of psychoeducation in enhancing future orientation among students at a juvenile correctional institution (andikpas) in Bandung, Indonesia. The research employed an experimental method using a pretest-posttest control group design. A total of 50 andikpas were assigned to either an experimental group or a control group, each consisting of 25 participants. Data were collected using a Future Orientation Questionnaire administered before and after the intervention. The results of the Mann-Whitney test indicated a significant increase in scores in the experimental group from pretest (M = 70.03) to posttest (M = 83.33), with p < 0.01, while no significant change was observed in the control group. These findings suggest that psychoeducation is effective in improving the understanding and future readiness of juvenile correctional students.