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The Influence of Understanding Tax Regulations, Tax Rates and Taxpayer Awareness on Taxpayer Compliance of E-commerce Users on Online Shopping Entrepreneurs Mandasari, Resty; Kamal, Mustafa; Helmiati, Helmiati
Global Insights in Management and Economic Research Vol. 1 No. 01 (2025): Global Insights in Management and Economic Research
Publisher : INSPIRETECH GLOBAL INSIGHT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53905/Gimer.v1i01.4

Abstract

Purpose of the study: This research aims to examine the influence of understanding tax regulations, tax rates, and taxpayer awareness on taxpayer compliance among e-commerce entrepreneurs in Bangkinang City, Indonesia. The study addresses the growing need for effective tax administration in the rapidly expanding digital economy sector. Materials and methods: A quantitative approach was employed utilizing a survey questionnaire distributed to 150 e-commerce entrepreneurs in Bangkinang City. The sampling technique used was purposive sampling with specific inclusion criteria. Data were collected between January and March 2025 and analyzed using multiple linear regression analysis. Results: The findings revealed significant positive relationships between understanding tax regulations (β = 0.412, p < 0.01), taxpayer awareness (β = 0.376, p < 0.01), and taxpayer compliance. However, tax rates showed a significant negative relationship with compliance (β = -0.298, p < 0.01). The coefficient of determination (R²) indicated that these three variables collectively explain 68.3% of the variance in taxpayer compliance. Conclusions: The study concludes that enhancing taxpayers' understanding of e-commerce tax regulations and raising taxpayer awareness are crucial strategies for improving compliance. Additionally, the negative impact of tax rates suggests that tax authorities should consider optimizing rate structures specific to e-commerce businesses to encourage compliance.
The effectiveness of using the direct method in the game of questions about the image's content to improve the students' speaking skill of the students' junior high school 2 Tambang in the Kampar region / Fa'aaliyyatu istikhdaami at-thariyqati al-mubaasyirati bi lu'bati al-as-ilati 'an madhmuumati ash-shurati li tarqiyyati mahaarati al-kalaami laday talaamidzi al-madrasati ats-tsaanawiyyati al-hukuumiyyati al-tsaaniyati tambang bi manthiqati al-kambaari Amela, Intan; Helmiati, Helmiati
Al-Manar Vol 12, No 1 (2021): Al-Manar : English And Arabic Journal
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/aj.v12i1.8080

Abstract

هذا البحث بحث تجريبي يهدف إلى معرفة فعالية استخدام الطريقة المباشرة بلعبة الأسئلة عن مضمونة الصورة لترقية مهارة الكلام لدى تلاميذ المدرسة الثانوية الحكومية 2 تامبانج بمنطقة كمبار. وسؤال البحث "هل استخدام الطريقة المباشرة بلعبة الأسئلة عن مضمونة الصورة فعّال لترقية مهارة الكلام لدى تلاميذ المدرسة الثانوية الحكومية 2 تامبانج بمنطقة كمبار؟. ومجتمع البحث يتكون من تلاميذ المدرسة الثانوية الحكومية 2 تامبانج بمنطقة كمبار سنة دراسية 2018/2019 في الصف الثالث وعددهم 325  تلميذا. وعينتها تلاميذ الصف الثالث "علم  الإجتماعية" (1) والصف الثالث" علم  الإجتماعية" (4) بالمدرسة الثانوية الحكومية 2 تامبانج بمنطقة كمبار. وأما أفراد البحث فهو تلاميذ المدرسة الثانوية الحكومية 2 تامبانج بمنطقة كمبار. وأدوات جمع البيانات المستخدمة فى هذا البحث هي الملاظة والإختبار. وأدوات تحليل البيانات المستخدمة لتحليل معطيات ملاحظة فهو التحليل الوصفي بنسبة مئوية بالرمز: في حين رمز مستخدم لتحليل فعالية استخدام الطريقة المباشرة بلعبة الأسئلة عن مضمونة الصورة  فهو t-test. أما نتائج هذا البحث فيمكن أن تلخّص الباحثة أنّ استخدام الطريقة المباشرة بلعبة الأسئلة عن مضمونة الصورة غير فعّال لترقية مهارة الكلام لدى تلاميذ المدرسة الثانوية الحكومية  2 تامبانج بمنطقة كمبار كما دل عليه أن أصغر من الجدول "Tt" في درجة دلالة 5%=2.00 ودرجة دلالة 1%=2.65، يعنى  مقبولة ومردودة. وهذه تدل على أنّ استخدام الطريقة المباشرة بلعبة الأسئلة عن مضمونة الصورة غير فعّال لترقية مهارة الكلام لدى تلاميذ المدرسة الثانوية الحكومية 2 تامبانج بمنطقة كمبار. وأما حصول ملاحظة عن تنفيذ التعليم بااستخدام الطريقة المباشرة بلعبة الأسئلة عن مضمونة الصورة فهي93% لذلك درجته جيد جدا.
Implementasi Kurikulum Pendidikan Islam Madrasah WAK Tanjong Al Islamiyah di Singapura Nahwiyah, Sopiatun; Helmiati, Helmiati; Nazir, M.
Journal of Education Research Vol. 5 No. 4 (2024)
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/jer.v5i4.1930

Abstract

Sebagai negara maju, Singapura tentunya membutuhkan Sumber Daya Manusia yang memadai atau memiliki skill yang mumpuni salah satunya melalui pendidikan madrasah. Maka madrasah akan berkolaborasi dalam kebijakan-kebijakan yang dilakukan oleh pemerintah Singapura tersebut, terutama pada bidang kurikulum yang diterapkan di madrasah. Penelitian ini bertujuan untuk mengetahui implementasi kurikulum di Madrasah Wak Tanjong al Islamiah di Singapura menggunakan metodologi penelitian library research dengan menelaah buku, jurnal serta website resmi yang berkaitan dengan Madrasah Wak Tanjong al Islamiah. Hasil penelitian menunjukkan bahwa kurikulum yang diterapkan di Madrasah Wak Tajong al Islamiah Negara Singapura adalah pendekatan separated curriculum atau kurikulum terpisah. Hal ini karena ada pengelompokan-pengelompokan pada mata pelajaran yang diterapkan di Madrasah Wak Tajong al Islamiah. Pada tingkat dasar, menengah dan pra universitas, diwajibkan mengikuti penialaian akhir yang ditetapkan oleh pemerintah seperti Primary School Leaving Examination, General Certificate of Education Ordinary Cambridge General Certificate of Education Advanced Level. Dengan ditetapkan penilaian oleh pemerintah maka kurikulum yang diterapkan oleh Madrasah harus menyertakan pelajaran umum yang setara dengan sekolah pemerintah. Terdapat tiga kelompok mata pelajaran yang diterapkan di Madrasah Wak Tanjong al Islamiah  yaitu mata pelajaran umum, mata pelajaran bahasa Arab dan mata pelajaran agama.
Analysis of Islamic Educational Policy: Thailand Case Study Harahap, Koiy Sahbudin; Rajab, Khairunnas; Helmiati, Helmiati; Sawaluddin, Sawaluddin
JURNAL AL-TANZIM Vol 6, No 1 (2022)
Publisher : Nurul Jadid University, Probolinggo, East Java, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.369 KB) | DOI: 10.33650/al-tanzim.v6i1.3223

Abstract

This study aims to analyze the policy of Islamic education in Thailand. The method used is a case study qualitative method. The data collection technique is done through interviews, observation, and documentation. The data analysis technique used consists of three co-occurring activities: data reduction, data presentation, conclusion drawing/verification. The results showed that; Islamic education policies in the field of curriculum, namely policies carried out by requiring general subjects such as mathematics, science, geography; Islamic education policy regarding the Thai language, namely using and developing the Thai language in student learning; Islamic Education Policy regarding teachers, namely providing training for teachers and education personnel to improve their abilities and knowledge. This research implies that it can be used as input for the government, stakeholders, leaders, teachers in making policies so that the quality of education is more qualified and able to compete with other countries.
TRANSMISI KEILMUAN UNIVERSITAS AL-AZHAR MESIR DAN IMPLIKASINYA TERHADAP PONDOK PESANTREN DI INDONESIA Mas’udan, Ahmad; Helmiati, Helmiati; Nazir, M.
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Special Issue Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.40078

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Penelitian ini bertujuan untuk menganalisis transmisi ilmu dari Universitas Al-Azhar Mesir serta dampaknya terhadap perkembangan Pondok Pesantren di Indonesia. Penelitian ini menggunakan metode tinjauan literatur sistematis (Systematic Literature Review), dengan data yang diperoleh dari berbagai sumber akademik yang membahas proses transmisi keilmuan. Teknik analisis data dilakukan melalui pemetaan tematik berdasarkan hasil penelitian terdahulu dan teori-teori relevan. Hasil penelitian mengungkapkan bahwa transmisi ilmu berlangsung melalui peran ulama Indonesia yang menjalankan ibadah haji sembari menimba ilmu di Makkah, lalu melanjutkan pendidikan mereka di Universitas Al-Azhar Mesir. Setelah menyelesaikan studi, mereka kembali ke Indonesia dan mendirikan pondok pesantren. Selain itu, kurikulum di Pondok Pesantren di Indonesia banyak mengadopsi kitab-kitab karya para ulama Al-Azhar, khususnya dalam bidang fikih, ilmu pengetahuan, dan tafsir. Dengan demikian, terjadi transfer ilmu secara langsung maupun tidak langsung antara Universitas Al-Azhar dan Pondok Pesantren di Indonesia.
Epistemological Analysis of the Integration of the Merdeka Curriculum and Deep Learning Technology in Islamic Education in the Digital Era Muhammad Nadhif Syuhada; Helmiati Helmiati; Hariza Hasyim
Educate: Jurnal Ilmu Pendidikan dan Pengajaran Vol 4, No 3 (2025)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/edu.v4i3.12845

Abstract

The transformation of education in the digital era has shifted the paradigm from conventional learning systems toward more adaptive, personalized, and technology-based models. This study aims to analyze the epistemological integration between the Merdeka Curriculum and deep learning technology within the development of Islamic education in the digital age. The research employed a library research method using content analysis of academic books, scholarly articles, and relevant policy documents. The findings reveal that the integration offers significant opportunities, including enhanced learning personalization, strengthened spiritual digital literacy, and pedagogical efficiency through adaptive learning systems. However, the study also identifies several epistemological and ethical challenges, such as value bias within algorithms, the risk of reducing spiritual dimensions into computational data, and limitations in digital competence among Islamic education teachers and institutional infrastructures. Epistemologically, the integration of technology in Islamic education must remain grounded in the principles of tawhid, adab, and maq??id al-tarbiyah to prevent fragmentation between knowledge and values. This study contributes theoretically by proposing an epistemological integration framework between curriculum and technology, and practically by offering insights for developing Islamic pedagogy that remains ethically and spiritually rooted while adapting to digital advancements.
The Concept of Islamization of Knowledge in the Thought of Syed Muhammad Naquib Al-Attas: An Effort to Build a True Islamic Epistemology Nasution, Anjar Mahmudin; Helmiati, Helmiati; M., Nazir; Lubis, Ardiansyah
Al Ulya: Jurnal Pendidikan Islam Vol. 11 No. 1 (2026): Al Ulya: Jurnal Pendidikan Islam (April)
Publisher : Fakultas Tarbiyah - Universitas Nahdlatul Ulama Sunan Giri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32665/alulya.v11i1.5266

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This article aims to examine the conceptual construction of the true Islamic paradigm according to Syed Muhammad Naquib al-Attas and evaluate its relevance and contribution to the development of contemporary Islamic epistemology and education systems. This study uses the Systematic Literature Review (SLR) method by analyzing 24 scientific articles selected from 100 Scopus journal publications published between 2015 and 2025. The selection process was based on inclusion criteria that included the type of scientific journal article, direct relevance to the concept of Islamization of knowledge according to al-Attas, open access, and the most recent publication period to ensure the relevance and credibility of the sources. The results of the study show that the true Islamic paradigm constructed by al-Attas is based on the worldview of tawhid, placing adab as the epistemological basis, and positioning science as an instrument for self-knowledge, knowledge of God, and knowledge of reality. This paradigm rejects epistemological secularism and the dichotomy of science, and integrates the dimensions of revelation, reason, intuition, and experience into a holistic Islamic scientific framework. The uniqueness of this study lies in its affirmation of the integral relationship between adab and the structure of knowledge as the foundation of the Islamization of science, which has not been systematically elaborated in previous studies. This paradigm makes a significant contribution to strengthening Islamic epistemology that has spiritual value as well as reforming the education system through the concepts of ta'dib, the hierarchy of knowledge, and the integration of a curriculum based on maqasid al-shari'ah. Thus, the true Islamic paradigm is not only the theoretical basis for the Islamization of science, but also a strategic offer in the reconstruction of an integral and civilized Islamic education system.
Analisis Kebijakan Integrasi Pendidikan Agama Islam dalam Kurikulum Pendidikan di Negara Sekuler Belanda Dawami Dawami; Helmiati Helmiati; M. Nazir
Instructional Development Journal Vol. 7 No. 3 (2024): IDJ
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Artikel ini bertujuan untuk meneliti kebijakan integrasi Pendidikan Agama Islam (PAI) dalam kurikulum sekolah di Belanda, negara yang dikenal dengan sistem pendidikan sekuler dan pluralis. Fokus utama penelitian adalah bagaimana PAI dapat diimplementasikan dalam konteks negara yang menjunjung tinggi prinsip kebebasan beragama dan pendidikan. Penelitian ini menggunakan pendekatan kualitatif dimana data dikiumpulkan melalui studi literatur dan dokumen, antara lain Pasal 23 Konstitusi Belanda yang menjamin kebebasan pendidikan dan Pasal 6 yang menjamin kebebasan beragama. Hasil penelitian menunjukkan bahwa meskipun Belanda adalah negara sekuler, sistem pendidikannya memberikan fleksibilitas bagi sekolah-sekolah berbasis agama untuk mengintegrasikan PAI ke dalam kurikulum mereka, selama tetap mematuhi standar nasional. Selain itu, di sekolah umum, pendidikan agama dapat ditawarkan sebagai mata pelajaran opsional, tergantung pada permintaan masyarakat setempat. Pendidikan Islam juga sering diselenggarakan melalui pendidikan tambahan di luar sekolah formal, yang dikelola oleh komunitas Muslim setemp
Analysis of the Transformation of National Education Standards Policy in Improving the Quality of Islamic Religious Education in Indonesia Eti Sapitri; Helmiati Helmiati; Hariza Hasyim
Edusoshum : Journal of Islamic Education and Social Humanities Vol. 6 No. 3 (2026)
Publisher : Ikatan Cendikiawan Ilmu Pendidikan Islam (ICIPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52366/edusoshum.v6i3.483

Abstract

  This study aims to analyze the transformation of National Education Standards (SNP) policies in Indonesia and their implications for the quality of Islamic Religious Education (PAI). Previous studies have addressed SNP and PAI separately; thus, this study offers an integrative analysis bridging both domains. Employing a qualitative descriptive-analytical library research approach, this study analyzed 34 scientific sources retrieved systematically from Google Scholar, Scopus, and Garuda (SINTA/BRIN) using inclusion and exclusion criteria. The findings reveal that SNP transformation from Government Regulation No. 19 of 2005 to No. 57 of 2021 in conjunction with No. 4 of 2022 reflects a paradigm shift from compliance-based toward continuous quality assurance. However, its implementation in PAI faces three main challenges: cognitive and administrative dominance, knowledge dichotomy in the curriculum, and limitations in assessing students' spiritual dimensions. This study proposes a conceptual integration model of SNP–PAI through reinterpretation of the eight national education standards based on Islamic values, emphasizing tauhidization, holistic-integrative education, and transformative learning toward the formation of insan kamil.
The Impact of Government Policy on Curriculum Changes and Its Implications for the Quality of Islamic Religious Education in Elementary Schools Oky Syamsurizal; Helmiati Helmiati; Hariza Hasyim
Ar-Rosikhun: Jurnal Manajemen Pendidikan Islam ARJMPI Vol 4, No 3, August 2025
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/rosikhun.v4i3.39622

Abstract

Curriculum changes are part of the government's strategic policy to improve the quality of national education. This article aims to analyze government policies related to changes in the education curriculum over time until the birth of the Independent Curriculum, and examine its implications for improving the quality of Islamic Religious Education (PAI) learning in elementary schools. This study uses a qualitative approach with a library research method. Data were obtained from various written sources such as books, scientific journals, policy documents, and relevant laws and regulations, then analyzed using content analysis techniques. The results of the study indicate that curriculum changes in Indonesia, starting from the 1994 Curriculum, the 2004 KBK, the 2006 KTSP, the 2013 Curriculum, and the Independent Curriculum, reflect the government's ongoing efforts to adapt education to current developments and student needs. The implementation of the Independent Curriculum has positive implications for Islamic Religious Education (PAI) learning in elementary schools, especially in encouraging more flexible, contextual, and student-centered learning. This curriculum opens up space for Islamic Religious Education (PAI) teachers to innovate through project-based learning and authentic assessment, thus enhancing not only knowledge but also students' religious attitudes and noble morals. Therefore, the Independent Curriculum has the potential to holistically improve the quality of Islamic Religious Education (PAI) learning if supported by teacher and school readiness