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All Journal AJIS : Academic Journal of Islamic Studies Pendas : Jurnah Ilmiah Pendidikan Dasar Perspektif Ilmu Pendidikan Inovator : Jurnal Manajemen Mimbar Ilmu Cendekiawan SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Manager : Jurnal Ilmu manajemen
Rasiman
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Tax Avoidance in the Global Economy: Mechanisms, Impacts, and Regulatory Responses Masruri, Mohamad Anwar; Rasiman; Asvariwangi, Verni; Fadilah, Rizal; Hurriyaturrohman, Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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

Abstract

Tax avoidance remains a crucial issue in global fiscal policy, undermining the public revenue system and exacerbating economic inequality. This article synthesizes the latest research on tax avoidance mechanisms, socio-economic implications, and the ever-evolving regulatory framework. Using a systematic literature review, we analyzed peer-reviewed studies, policy documents, and empirical data from 2018 to 2024. Key findings reveal sophisticated strategies such as profit shifting, transfer pricing manipulation, and exploitation of tax havens, which are widely used by multinational corporations (MNEs) and high-income individuals (HNWIs). This article highlights the role of digitalization and crypto assets in facilitating non-transparent financial flows, while also evaluating the effectiveness of global initiatives such as the OECD's Base Erosion and Profit Shifting (BEPS) Project and the Global Minimum Tax Agreement. Policy recommendations focus on transparency, multilateral cooperation, and the use of adaptive technologies.
THE INFLUENCE OF TRANSFORMASIONAL LEADERSHIP, THE GROW ME COACHING MODEL, AND WORK MOTIVATION ON TEACHERS’ INSTRUCTIONAL INNOVATION IN ELEMENTARY SCHOOLS OF BULU DISTRICT REMBANG Safikin; Rasiman; supandi
SOSIOEDUKASI Vol 14 No 3 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i3.6044

Abstract

This study aims to examine the influence of transformational leadership, the GROW ME coaching model, and work motivation on teachers’ instructional innovation in public elementary schools in Bulu District, Rembang Regency. Employing a quantitative approach with a survey design, data were collected from 103 teachers across 18 schools using validated questionnaires. The results of descriptive analysis indicate that all three independent variables are in the “high” category, while instructional innovation also falls into the “high” category. Multiple regression analysis reveals that transformational leadership (β = 0.300, p < 0.05), the GROW ME coaching model (β = 0.266, p < 0.05), and work motivation (β = 0.322, p < 0.05) each have a positive and significant effect on instructional innovation. Among them, work motivation shows the greatest influence. Simultaneously, the three variables contribute 54.2% to variations in instructional innovation, while the remaining 45.8% is influenced by other factors not examined in this study. The novelty of this research lies in the integrated analysis of leadership, coaching, and motivation variables within the elementary school context, providing practical implications for improving teaching quality through innovation-oriented strategies.
Manajemen Mutu Akademik SDIT Cahaya Ummat Kecamatan Bergas Kabupaten Semarang Siti Nurhidayah; Rasiman; Sumarno
CENDEKIAWAN Vol 7 No 1 (2025): Cendekiawan
Publisher : Universitas Muhammadiyah Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35438/cendekiawan.v7i1.497

Abstract

Hasil penelitian menunjukkan bahwa: 1)Perencanaan peningkatan mutu pendidikan ini direncanakan dengan baik sehingga dapat meningkatkan mutu pendidikan di SDIT Cahaya Ummat. Sedangkan kelemahan dimensi ini adalah penentuan visi, misi dan tujuan perlu pembaharuan dalam jangka beberapa tahun, musyawarah tidak dapat dilakukan sewaktu-waktu; 2)Pengorganisasian, dalam pengorganisasian untuk meningkatkan mutu pendidikan di SDIT Cahaya Ummat sudah melibatkan berbagai pihak, dan dapat membagi tugas dengan proporsional sesuai dengan tupoksinya sehingga membangkitkan semangat kerja tim dalam mewujudkan visi dan misi yang telah ditetapkan serta mengkomunikasikan tentang harapan yang tinggi dan tantangan kerja yang harus dihadapi bersama sehingga dapat meningkatkan mutu pendidikan di SDIT Cahaya Ummat. Kelemahan pengorganisasian adalah ada beberapa tenaga pendidik yang masih belum memaksimalkan kredibilitasnya dalam melaksanakan tugas, sehingga mengakibatkan kesenjangan dari hasil yang dicapai; 3)Pelaksanaan peningkatan mutu pendidikan, peneliti menyimpulkan bahwasanya Sekolah telah memberi perhatian kepada anggotanya untuk meningkatkan prestasi. Dengan demikian seorang bawahan yang mendapat perhatian dari sekolah akan meningkatkan kinerja dan prestasi guna mencapai visi yang diharapkan bersama. Pada akhirnya perhatian sekolah inilah salah satu yang dapat meningkatkan mutu pendidikan di SDIT Cahaya Ummat. Kelemahan dimensi ini adanya beberapa guru yang kurang loyalitasnya dengan meninggalkan sekolah karena mendaftar sebagai PPPK (Pegawai Pemerintah dengan Perjanjian Kerja); 4)Pengawasan pelaksanaan peningkatan mutu pendidikan, peneliti menyimpulkan bahwa pengawasan yang dilakukan berkesinambungan akan sangat berguna untuk dapat mencapai tujuan peningkatan mutu pendidikan di SDIT Cahaya Ummat. Sekolah mampu mendorong para anggotanya berpikir kreatif, dan menemukan solusi setiap terjadi masalah dalam organisasi sehingga dapat meningkatkan mutu pendidikan di SDIT Cahaya Ummat.
DESAIN PEMBELAJARAN BANGUN DATAR PADA KELAS I BERKONTEKS MAKANAN TRADISIONAL INDONESIA BERBANTUAN MEDIA SMART SPINNER MELALUI PENDEKATAN PMRI Setya Wardani, Anna; Farida Nursyahidah; Partiyah; Rasiman
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 3 (2024): Volume 09 No. 03 September 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i3.17133

Abstract

Shapes is one of the materials that is considered difficult in learning geometry. Students have difficulty understanding the basic concepts of flat shapes in distinguishing quadrilaterals, triangles and circles. Therefore, it is necessary to organize learning activities that emphasize understanding basic concepts using appropriate media and approaches. The aim of the research is to design a learning trajectory that helps students understand the basic concepts of flat shapes in differentiating rectangular, triangular and circular shapes by utilizing the context of traditional Indonesian food with the help of Smart Spinner media. The research method used by design research consists of three stages, preliminary design, pilot experiment, and retrospective analysis. The learning approach used was PMRI with the research subjects being 6 students at SDN Palebon 03 Semarang. Data collection was carried out through observation, interviews, photos and field notes. The learning track consists of 3 activities, namely recognizing flat shapes in the context of traditional Indonesian food through Smart Spinner media, identifying shapes of flat shapes, and solving contextual problems related to flat shapes. The results of the research show that the learning trajectory obtained is able to help students understand the basic concepts of flat shapes in distinguishing rectangular, triangular and circular shapes more easily and meaningfully.
MANAJEMEN BURSA KERJA KHUSUS SMK MA’ARIF NU 01 LIMPUNG KABUPATEN BATANG Srianah; Noor Miyono; Rasiman
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 4 (2024): Volume 09 No. 04 Desember 2024 In Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i4.19141

Abstract

Vocational High Schools (SMK) have the responsibility to prepare reliable middle-level Human Resources, oriented to the needs of the job market and prepare graduates ready for work. Vocational Schools' efforts to overcome unemployment are holding a Special Job Fair (BKK) program. The aim of this research is to analyze the management of BKK SMK Ma'arif NU 01 Limpung, Batang Regency, namely 1) planning, 2) organizing, 3) implementing, 4) controlling. This research is qualitative research with a descriptive approach. This research was conducted at the BKK managed by SMK Ma'arif NU 01 Limpung, Batang Regency. Research data collection techniques include observation, interviews, document review. Test the validity of the data using source triangulation technical. The research results show that 1) Special job market planning includes needs analysis planning, socialization of activities and determining sources/funding for the BKK program. 2) Organizing BKK includes industrial/DUDI cooperation, competency standardization and selection of managers who are competent and have integrity, 3) Implementation of special job fairs including offering graduates, providing guidance, recruitment, job fairs and graduate searches 4) Supervising special job fairs by monitoring together with DUDI and evaluate the implementation of the BKK program on an ongoing basis. Suggestions and recommendations 1) it is necessary to increase the consistency of BKK officers in providing soft-skills training and additional skills training. 2) SOPs need to be prepared for BKK management and implemented collaboratively between schools and DUDI.
IMPLEMENTASI KURIKULUM MERDEKA DI MADRASAH TSANAWIYAH SUNAN KALIJAGA BAWANG KABUPATEN BATANG Edy Mustofa; Nor Miyono; Rasiman
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 01 (2025): Volume 10 Nomor 1, Maret 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i01.22420

Abstract

This study aims to analyze the implementation of the Merdeka Curriculum at MTs Sunan Kalijaga Bawang, Batang Regency, focusing on three main aspects: planning, implementation, and evaluation. The research employs a qualitative approach with a case study design. Data were collected through observation, in-depth interviews, and document analysis, analyzed using Miles and Huberman's interactive model. The results show that the planning of the Merdeka Curriculum involves module development meetings, In-House Training (IHT), and initial assessments. Key challenges at this stage include limited training time, insufficient teacher understanding, and minimal parental involvement in diagnostic assessments. The implementation phase covers the development of the Madrasah Operational Curriculum (KOM), academic supervision, and curriculum reviews. KOM was developed collaboratively but faced obstacles in gathering relevant data. Academic supervision provided constructive feedback, though the use of innovative teaching media needs improvement. Curriculum review remains internal, resulting in incomplete evaluations. Evaluation of the curriculum is conducted through monthly and annual meetings. Monthly meetings monitor program implementation and identify challenges, while annual meetings serve as a forum to plan new programs with stakeholder involvement. However, low parental participation in evaluations hampers collaboration efforts. This study concludes that the implementation of the Merdeka Curriculum at MTs Sunan Kalijaga has shown progress, though significant challenges remain. Key recommendations include enhanced teacher training, improved facilities, and stronger collaboration with parents to support the success of the Merdeka Curriculum.
PENGARUH KEPEMIMPINAN KEPALA SEKOLAH, IKLIM SEKOLAH DAN KOMPETENSI PROFESIONAL GURU TERHADAP DISIPLIN KERJA GURU MI SWASTA DI KECAMATAN GRINGSING Marzuki, Hadi; Nor Miyono; Rasiman
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 01 (2025): Volume 10 Nomor 1, Maret 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i01.22424

Abstract

This study aims to examine the influence of principal leadership, school climate, and teachers’ professional competence on work discipline among teachers in private Madrasah Ibtidaiyah (MI) in Gringsing District, both partially and simultaneously. Using a quantitative approach with associative methods, data were collected from 118 respondents selected through proportional random sampling from a total population of 167 teachers. Data collection was conducted using closed-ended questionnaires measured on a Likert scale, and the analysis was performed using multiple linear regression with SPSS version 26. The results showed that principal leadership significantly influenced teacher work discipline, contributing 76.2%, with fairness identified as the weakest dimension. School climate also significantly affected teacher work discipline, contributing 60.1%, although institutional environment appeared as the weakest aspect. Teachers’ professional competence demonstrated a significant influence, contributing 75.5%, with professional development identified as the weakest dimension. Simultaneously, the three variables collectively influenced teacher work discipline by 79.9%, while the remaining 20.1% was influenced by other factors outside the model. This study underscores the importance of strengthening principal leadership, fostering a conducive school climate, and enhancing teachers’ professional competence as integrated strategies to improve teacher discipline. These findings provide valuable insights for policymakers and educational leaders in developing effective strategies to enhance the quality of education in Islamic-based institutions.
PENGARUH GAYA KEPEMIMPINAN KEPALA MADRASAH, SUPERVISI AKADEMIK DAN BUDAYA KERJA TERHADAP PROFESIONALISME GURU DI MADRASAH ALIYAH SWASTA SE-KABUPATEN BATANG Muchsinin; Nor Miyono; Rasiman
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 01 (2025): Volume 10 Nomor 1, Maret 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i01.22434

Abstract

The professionalism of teachers in private Madrasah Aliyah (MA) in Batang Regency remains relatively low, particularly in the dimensions of evaluating learning outcomes, planning in academic supervision, directive transformational leadership style, and innovation and risk-taking in work culture. This study aims to examine: (1) the significant influence of school principal leadership style on teacher professionalism, (2) the significant influence of academic supervision on teacher professionalism, (3) the significant influence of work culture on teacher professionalism, and (4) the simultaneous influence of school principal leadership style, academic supervision, and work culture on teacher professionalism in private Madrasah Aliyah in Batang Regency. This quantitative research involved a population of 210 teachers and a sample of 137 respondents selected through random sampling. Data collection was conducted using questionnaires and documentation, and the data were analyzed using simple and multiple regression with SPSS version 26. The results indicate that the school principal leadership style, academic supervision, and work culture each have a positive and significant influence on teacher professionalism. Simultaneously, these three variables also significantly influence teacher professionalism, contributing 58.2% to its variability, while the remaining 41.8% is influenced by other factors. This study recommends that school principals enhance two-way communication with teachers, optimize supervision planning, and conduct reflection and evaluation of supervision activities. Teachers are advised to be more open to constructive criticism, innovate, and continually improve their competencies to enhance professionalism in line with current educational demands.
IMPLEMENTASI KURIKULUM MERDEKA DALAM MENINGKATKAN MUTU PENDIDIKAN DI SEKOLAH DASAR GUGUS SUNAN MURIA KECAMATAN DEMAK KABUPATEN DEMAK Eva Triyani; Muhdi; Rasiman
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 01 (2025): Volume 10, Nomor 01 Maret 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i01.22751

Abstract

Lembaga sekolah memiliki peranan penting dalam menentukan kualitas pendidikan sekolah, sehingga perlu mengatur perencanaan, pelaksanaan, serta evaluasi segala aspek yang ada di sekolah salah satunya melalui kurikulum yang diterapkan. Penelitian ini bertujuan untuk mendeskripsikan implementasi kurikulum merdeka dalam meningkatkan mutu pendidikan di sekolah dasar Gugus Sunan Muria Kecamatan Demak Kabupaten Demak dengan menggunakan teori implementasi George Edward III. Penelitian ini menggunakan pendekatan kualitatif, yang berfokus pada mendeskripsikan suatu peristiwa dan kejadian yang telah terjadi pada saat penelitian dilakukan. Pengumpulan data menggunakan teknik observasi, wawancara dan dokumentasi. Untuk menganalisis data digunakan manajemen data, pengkodean, dan penyajian hasil olahan data. Hasil penelitian menunjukkan bahwa 1) Komunikasi pelaksana implementasi kurikulum merdeka dalam meningkatkan mutu pendidikan di Sekolah Dasar Gugus Sunan Muria Kecamatan Demak Kabupaten Demak sudah berjalan dengan baik 2) Sumber daya dalam implementasi kurikulum merdeka dalam meningkatkan mutu pendidikan di Sekolah Dasar Gugus Sunan Muria Kecamatan Demak Kabupaten Demak sudah memadai walaupun belum maksimal 3) Disposisi dalam implementasi kurikulum merdeka dalam meningkatkan mutu pendidikan di Sekolah Dasar Gugus Sunan Muria Kecamatan Demak Kabupaten Demak sudah berjalan dengan baik 4) Struktur Birokrasi implementasi kurikulum merdeka dalam meningkatkan mutu pendidikan di Sekolah Dasar Gugus Sunan Muria Kecamatan Demak Kabupaten Demak belum berjalan dengan maksimal. Berdasarkan hasil penelitian, peneliti menyarankan bahwa sekolah harus membangun komunikasi yang efektif agar terbentuk struktur birokrasi yang baik guna tercapainya implementasi kurikulum merdeka dalam meningkatkan mutu pendidikan di sekolah.
The Influence of Profitability on the Aggressiveness of Intercompany Transaction Tax as an Intervening Variable Prasetia, Angga; M Anwar Masruri; Verni Asvariwangi; Rasiman; Ayu Lestari
Manager : Jurnal Ilmu Manajemen Vol. 7 No. 3 (2024): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/managerjurnalilmumanajemen.v7i3.1141

Abstract

This study aims to analyze the impact of benefits on tax impulsiveness by making intercompany transactions as mediation. The object of this study is company records on the stock trade in Indonesia during 2020 - 2023, with 129 companies. The sampling strategy in this study was purposive sampling testing. The collected data were analyzed using descriptive analysis and statistical analysis techniques, using the WarpPLS 6.0 program. The results showed that profitability affected tax impulsiveness, profitability affected intercompany transactions, whereas intercompany transactions did not affect tax aggressiveness, while profitability towards tax aggressiveness through intercompany transactions resulted in no reconciliation. It is mentioned for further study to boost the number of defendants, the sample of companies studied, and their respective indicators.
Co-Authors Afiah, Dian Nur Agung Wibowo Angga Prasetia Astriansyah, Lusi Nur Ayu Lestari Dini Rakhmawati Edy Mustofa Endang Wuryandini Endang Wuryandini, Endang Endon Nurcahyati Esthi Kusumastuti Eva Triyani Fadilah, Rizal Farida Nursyahidah Hurriyaturrohman Hurriyaturrohman Iin Purnamasari Juliejantiningsih, Yovitha M Anwar Masruri Marzuki, Hadi Masruri, Mohamad Anwar Mauludin, Ilyas Muchsinin Muhamad Nur Rizqi Muhdi Noor Miyono Nor Miyono Noviana Dini Rahmawati Partiyah Pujoko Retno Ristiani Rina Kurnia Utami Rizqi, M Nur Romadon, Arif Fajar Safikin Setya Wardani, Anna Siti Nurhidayah Soedjono Srianah Sudadi Sumarno Triyono Verni Asvariwangi