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All Journal MIQOT: Jurnal Ilmu-ilmu Keislaman Jurnal Akta Jurnal Ius Constituendum AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Almufida: Jurnal Ilmu-Ilmu Keislaman Islamijah: Journal of Islamic Social Sciences INTERNATIONAL JOURNAL OF SOCIAL, POLICY AND LAW (IJOSPL) Fitrah: Journal of Islamic Education Britain International of Humanities and Social Sciences (BIoHS) Journal Fox Justi : Jurnal Ilmu Hukum Jurnal Bilqolam Pendidikan Islam Bhakti Nagori (Jurnal Pengabdian kepada Masyarakat) Journal Evidence Of Law At-Tasyrih: Jurnal Pendidikan dan Hukum Islam Al-Zayn: Jurnal Ilmu Sosial & Hukum GEMBIRA (Pengabdian Kepada Masyarakat) PEDAMAS (Pengabdian Kepada Masyarakat) Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Bakti Nusantara International Journal of Law, Crime and Justice Journal of International Islamic Law, Human Right and Public Policy Intelektual: Jurnal Pendidikan dan Studi Keislaman Jurnal Ragam Pengabdian Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat
Ismed Batubara, Ismed
Universitas Muslim Nusantara Al Washliyah
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Implementasi Program Mahasiswa KKN UMN Al-Washliyah dalam Menumbuhkan Kesadaran Anti Bullying di MIS Cendikia Kabupaten Batu Bara Ismed Batubara; Venny Handayani; Miftahurrizki Miftahurrizki
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2025): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/gpzd3e06

Abstract

Bullying is a serious problem that persists frequently in elementary schools and negatively impacts students' psychological and social development, as well as their learning experience. Therefore, ongoing preventative efforts through early character education are necessary. This study aims to describe the role of Al-Washliyah Muslim Nusantara University (UMN) Community Service Program (KKN) students in fostering anti-bullying awareness within the MIS Cendikia school in Batu Bara Regency. A descriptive qualitative approach was used as data collection techniques, including direct observation, in-depth interviews, and activity documentation. The results indicate that the anti-bullying education program implemented by the KKN students, through interactive counseling, educational games, visual media, and an empathetic communication approach, increased students' understanding and awareness of the negative impacts of bullying. Furthermore, changes in student attitudes toward more respectful, cooperative, and empathetic behavior were observed. Support from the school also strengthened the program's effectiveness in creating a safer and more inclusive learning environment. Thus, the KKN students serve as agents of change in instilling anti-bullying values ​​and building a positive school culture.
TRANSFER PRICING IN THE PERSPECTIVE OF INTERNATIONAL BUSINESS LAW AND ETHICS Mahrum Maini; Noorzilah; Taufik Ismail Harahap; Yeltriana; Ismed Batubara
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 1 (2026): March
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59733/jishup.v4i1.181

Abstract

Transfer Pricing is currently widely carried out by multinational companies with the aim of avoiding taxes because the company wants a large amount of profit, Tax avoidance activities result in bad risks for the company related to the company's reputation in the wider community but in fact taxes are very important income in the country, because the tax revenue is used to finance all forms of national development for the welfare of the people. This research is motivated by government complaints about transfer pricing actions carried out by multinational manufacturing companies or other large companies which are considered very contrary to the state system of the Republic of Indonesia, The formulation of the problem in this study is how the process of transfer pricing occurs and its relationship to state revenues to the tax sector in Indonesia and how according to the views of international business law and ethics related to the application of transfer pricing in a company. This research is an empirical juridical research with a descriptive analytical approach.
Local Wisdom of Relativity as Living Law in Personal Data Protection: Reconstruction of Islamic Law Ethics against Intimate Digital Crimes in Indonesia Ismed Batubara; Rini Novita; Dhani DS Hasibuan; Hengky Syahyunan; Indra Fajar
International Journal of Law, Crime and Justice Vol. 3 No. 1 (2026): March : International Journal of Law, Crime and Justice
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijlcj.v3i1.924

Abstract

This study aims to examine the influence of local wisdom as a living law on personal data protection behavior, as well as assess the role of Islamic law ethics and digital literacy in the context of intimate digital crime in Indonesia. The background of this research is based on the increasing cases of misuse of personal data in the digital space that have not been fully responded to effectively through formal legal approaches. The method used a quantitative approach with a correlational explanatory design. Data were obtained through the distribution of a questionnaire based on the Likert scale to 150 respondents who were selected purposively, then analyzed using descriptive statistics, Pearson correlation, and simple linear regression. The results showed that local wisdom of alwasliyahan had a positive and significant influence on personal data protection behavior (β = 0.42; p < 0.05). Islamic legal ethics serve as a mediating variable that strengthens the relationship, while digital literacy provides a positive influence at a moderate level. These findings show that the internalization religious and cultural values plays an important role in shaping individual awareness and behavior in protecting personal data in the digital era. The conclusion of this study emphasizes that local wisdom can function effectively as a living law in supporting the protection of personal data. This research makes theoretical contribution the development of the study of Islamic law and the sociology of law, as well as practical implications for policy formulation that integrates formal regulations, cultural values, and digital literacy.
Co-Authors Ahmad Haris Nasution Ahmad, Akiruddin Alkausar Saragih Anggriawan, Rianedo Arif Haidan Cevy Amelia Dedi Iskandar Batubara Dedi Kiswanto Dhani DS Hasibuan Dian Saputra Sitohang Eka Syafrina Monica Erniyanti Erniyanti Hadian, Arief Haidir, Haidir Hengky Syahyunan Indra Fajar Isramilda, Isramilda Japatani Siregar, Bonanda Joshua Pranata Pardede Mahrum Maini Maraiman Siregar Marlina - Marlina Marzuki Marzuki Miftahurrizki Miftahurrizki Muhammad Aziz Muhammad Hizbullah Muhammad Tedy Muhlizar Muhlizar Mukidi, Mukidi Nanda Reyriski Noorzilah Nufaris Elisa Nurul Tahlida Lubis Purba, Nelvitia Rahma Nuriasari Rahmadi Ali Rais S, Amin Ridho Zikrillah Rini Novita Risnawati Sahbudi Saragih, Alkausar Siregar, Bonanda Jafatani Siregar, Paijal Usrin Siregar, Suwandi Supiyani, Supiyani Taufik Ismail Harahap Venny Handayani Wahyuni Fitri Tanjung Warman, Syafil Wijaya, Augie Pratama Yeltriana Yeltriana Yeltriana Yeltriana Yeltriana, Yeltriana Yeltrina, Yeltrina