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All Journal Journal of Pharmaceutical and Health Research Edunity: Kajian Ilmu Sosial dan Pendidikan
Novita, Eva
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Humanities Computer Science & IT Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences

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Taxes as an Implementation of Pancasila Ideology in Counteracting the Negative Effects of Capitalism Abdur Rozaq, Muhammad; Asya, Jasran; Novita, Eva; Fraistifina, Fraistifina; Priyanto, Yuwono
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 2 No. 12 (2023): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v2i12.184

Abstract

Globalization and industrialization that link the ideas of capitalism are not under the ideology of Pancasila and Indonesia's national development is implemented based on economic democracy. The 1945 Constitution, Article 23A has established taxes as a source of funding for Indonesia's national development. The real threat of capitalism is environmental destruction and social inequality. This is necessary to counteract the negative effects of the influence of capitalism. This study aims to analyze the implementation of Pancasila ideology through the tax system to counteract the negative impact of the influence of capitalism. This research is legal and applies legal approaches and deductive analysis methods. The results showed that tax law contains legal certainty as a prevention of arbitrary practices and a form of democracy. The Tax Law contains benefits, by cooperating with every citizen to participate in the implementation of development through the payment of taxes. The Tax Law contains justice through the redistribution of income so that disadvantaged people can enjoy the same opportunities as those who are better able to achieve prosperity prospects.
Aktivitas Antibakteri dan Formulasi Krim Dari Ekstrak Etanol Daun Kemangi (Ocimum basilicum L.) dan Daun Kari (Murraya koenigii L.) Safrina, Safrina; Novita, Eva; Mardhatillah, Mardhatillah; Syaddry, Alfi Yanna
Journal of Pharmaceutical and Health Research Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jharma.v6i3.8510

Abstract

The use of medicinal plants as active ingredients in topical formulations has been increasingly explored as a natural alternative to synthetic antimicrobial agents. This study aimed to formulate and evaluate a topical cream containing a combination of ethanolic extracts of curry leaves (Murraya koenigii L.) and basil leaves (Ocimum basilicum L.) as a natural antibacterial agent against Staphylococcus aureus. The extracts were prepared through maceration using 96% ethanol, followed by phytochemical screening and antibacterial testing using the well-diffusion method against Staphylococcus aureus ATCC 25923. Phytochemical analysis confirmed the presence of alkaloids, flavonoids, phenolics, saponins, and steroids in both extracts. The antibacterial assay showed that the 1:1 extract combination produced an average inhibition zone of 14.17 mm, classified as strong and exhibiting a partial synergistic effect compared with single extracts. Several oil-in-water (O/W) cream formulations were then developed to determine optimal physical stability. Formula F2 (2:1) demonstrated the best physical stability, with pH 6 ± 0.1, spreadability of ±5 cm, adhesion time >140 seconds, and viscosity of 4500–5000 cP, all meeting the SNI 16-4399-1996 standard. These findings indicate that the 1:1 combination ratio provides the highest antibacterial activity, while the 2:1 ratio yields the most stable physical characteristics, suggesting that both can serve as the basis for developing a safe, stable, and effective natural topical antibacterial cream against Staphylococcus aureus.
Co-Authors Abdur Rozaq, Muhammad Asya, Jasran Fraistifina, Fraistifina Mardhatillah, Mardhatillah Priyanto, Yuwono Safrina Safrina, Safrina Syaddry, Alfi Yanna