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Transforming Tax Compliance In Optimizing State Revenue: Innovation And Challenges In The Digital Era Siti Zulaikhah
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1109

Abstract

This research aims to analyze the influence of digital technology adoption on the level of tax compliance in Indonesia. Using a quantitative approach, this research collected data from 200 respondents consisting of business actors, both individuals and corporations, who have implemented digital technology in their tax reporting. The analytical method used is linear regression to determine the relationship between the independent variable (digital technology adoption) and the dependent variable (tax compliance). The research results show that the adoption of digital technology, such as the use of e-filing and e-billing, has a significant positive influence on the level of tax compliance. Taxpayers who adopt digital technology tend to be more compliant in reporting and paying taxes on time. However, several challenges are still faced, such as low digital literacy and concerns regarding data security. This research concludes that increasing digital literacy and strengthening technological infrastructure is needed to optimize the benefits of adopting digital technology in the tax system. Apart from that, clearer policies regarding taxation in the digital economy sector are important in facing modern economic developments. Thus, adopting digital technology can be a strategic solution in increasing tax compliance and state revenues.
Integrasi Pembelajaran Pondok Pesantren Dengan Madrasah Tsanawiyah: Studi Pengaruh Implementasi Sorogan Kitab Safinatun Najah Metode Nkn (Nadzhom Kunci Nahwu) di Pondok Pesantren Terhadap Pemahaman Materi Fiqih Siswa Kelas VIII F MTS Manbail Futuh Siti Zulaikhah; Mahmudatul Munawaroh
QAZI: Journal of Islamic Studies Vol 2 No 2 (2025): 2025
Publisher : PT.Hassan Group Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/qz.v2i2.685

Abstract

Pembelajaran Fiqih di madrasah sering kali belum memberikan dampak optimal terhadap pemahaman konseptual siswa, sehingga diperlukan pendekatan yang mampu menggabungkan kekuatan tradisi pesantren dengan kurikulum formal. Penelitian ini bertujuan menganalisis pengaruh metode sorogan kitab Safinatun Najah yang dipadukan dengan pendekatan NKN (Nadzom Kunci Nahwu) terhadap pemahaman Fiqih siswa kelas VIII F MTs Manbail Futuh, sekaligus mendeskripsikan proses integrasi pembelajaran pesantren–madrasah dalam konteks pendidikan formal. Penelitian menggunakan pendekatan kuantitatif dengan desain quasi-eksperimental pre-test post-test control group, melibatkan 32 siswa yang dibagi ke dalam kelompok eksperimen dan kontrol. Instrumen tes diberikan sebelum dan sesudah perlakuan, kemudian dianalisis menggunakan statistik deskriptif, uji normalitas, uji homogenitas, dan Uji-t Independen. Hasil penelitian menunjukkan bahwa kelompok eksperimen mengalami peningkatan pemahaman yang lebih tinggi (M = 21,31) dibandingkan kelompok kontrol (M = 10,75), dengan nilai thitung = 4,186 dan p = 0,000 < 0,05. Temuan ini mengindikasikan bahwa integrasi metode sorogan dan NKN memberikan pengaruh signifikan terhadap peningkatan pemahaman Fiqih siswa
Efektivitas Model Pembelajaran Problem Based Learning dengan Pendekatan Teaching at The Right Level terhadap Keaktifan Belajar Peserta Didik Nuril Laili Qomarul Husna; Siti Zulaikhah; Uswatun Hasanah
MODELING: Jurnal Program Studi PGMI Vol. 12 No. 4 (2025): Desember
Publisher : Program Studi PGMI Sekolah Tinggi Ilmu Tarbiyah Nahdlatul Ulama Al Hikmah Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69896/modeling.v12i4.3036

Abstract

Keaktifan belajar peserta didik dalam pembelajaran PAI masih menjadi permasalahan yang signifikan, terutama karena proses pembelajaran di sekolah cenderung didominasi metode ceramah, kurangnya penggunaan media pembelajaran, dan partisipasi peserta didik yang rendah. Hasil observasi awal menunjukkan bahwa indikator keaktifan dalam mengajukan pertanyaan hanya mencapai 23%, sehingga kemampuan untuk berpartisipasi aktif dalam diskusi masih jauh dari optimal. Meskipun penelitian sebelumnya telah membuktikan efektivitas PBL, belum banyak studi yang mengintegrasikan pendekatan TARL, khususnya pada pembelajaran PAI tingkat SMP, sehingga terdapat kesenjangan penelitian (research gap) yang menjadi kebaruan penelitian ini. Penelitian ini bertujuan menganalisis efektivitas model pembelajaran PBL dengan pendekatan TARL terhadap keaktifan belajar peserta didik. Metode yang digunakan adalah penelitian kuantitatif dengan desain Quasi Experimental Posttest-Only Control Group, melibatkan dua kelas VII di SMP Negeri 1 Jati Agung, masing-masing sebagai kelompok eksperimen (PBL-TARL) dan kontrol (konvensional). Data dianalisis menggunakan uji normalitas, homogenitas, dan uji t. Hasil penelitian menunjukkan nilai signifikansi 0,000 < 0,05, yang berarti terdapat perbedaan yang signifikan antara kedua kelompok dan model PBL-TARL efektif meningkatkan keaktifan belajar. Kesimpulannya, integrasi PBL dan TARL mampu menciptakan pembelajaran yang lebih interaktif, adaptif, dan inklusif, sehingga meningkatkan keterlibatan peserta didik dalam bertanya, berdiskusi, dan mengemukakan pendapat. Temuan ini berkontribusi pada pengembangan ilmu pendidikan melalui inovasi desain pembelajaran yang responsif dan relevan untuk meningkatkan kualitas proses pembelajaran PAI.
NILAI-NILAI PENDIDIKAN AGAMA ISLAM DALAM FESTIVAL SEKALA BEKHAK DI LAMPUNG BARAT Reni Susilawati; Nasor; Siti Zulaikhah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 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.v11i01.40239

Abstract

This study aims to analyze and describe the representation of Islamic Religious Education (PAI) values, encompassing the aspects of aqidah (creed), sharia (Islamic law), and akhlaq (morality), within the main processions of the Sekala Bekhak Festival in West Lampung Regency. The focus of the study is directed toward examining how local traditions such as Sekura, Gambus Orchestra, and Nyambai function as media for the internalization of religious values within the community. This research employs a qualitative approach with a descriptive-analytical method. Data were collected through participatory observation of festival processions, in-depth interviews with tourism office officials, traditional leaders, religious leaders, and community figures, as well as documentation studies. Data validity was ensured through source triangulation, while data analysis followed an interactive model consisting of data reduction, data display, and conclusion drawing. The findings indicate that the Sekala Bekhak Festival integrates aqidah values through symbols of the triumph of faith and devotional chants emphasizing monotheism. Sharia values are represented through adherence to modest dress codes in the Sekura performances and the regulation of social ethics (muamalah), while akhlaq values are manifested in the spirit of egalitarianism and the elimination of social barriers. The results further demonstrate that the festival has a significant impact on strengthening religious character and revitalizing social awareness within the community. The implications of this study highlight the importance of preserving religious-based cultural traditions as instruments of non-formal character education. The novelty of this research lies in its disclosure and analysis of the Islamic Religious Education dimension within the implementation of the Sekala Bekhak Festival, which encompasses the traditions of Sekura, Gambus, and Nyambai. Unlike previous studies that primarily emphasize historical and artistic aspects, this research specifically examines the integration of Islamic Religious Education values embedded in the Sekala Bekhak Festival.