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Efektivitas Program Pemutihan Pajak Kendaraan Bermotor Terhadap Kesadaran Wajib Pajak Oleh Masyarakat Kabupaten Aceh Tengah Yanti Arnilis; Syafridha Yanti; Harry Ecek Fauzi
RESAM Jurnal Hukum Vol 9, No 1 (2023): RESAM Jurnal Hukum
Publisher : RESAM Jurnal Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32661/resam.v9i1.74

Pembayaran pajak merupakan perwujudan dari kewajiban kenegaraan dan peran serta Wajib Pajak untuk secara langsung dan bersama-sama melaksanakan kewajiban perpajakan untuk pembiayaan negara dan pembangunan nasional. Tujuaan penelitian ini yaitu, untuk mengetahui aturan ketentuan program pemutihan pajak kendaraan bermotor yang ada pada Kabupaten Aceh Tengah. Jenis penelitian yang digunakan dalam penelitian ini adalah Analisis Yuridis yaitu serangkaian perilaku mengamati, mendeskripsikan, dan/atau menyusun kembali suatu objek dengan menggunakan parameter hukum sebagai standar guna menarik suatu kesimpulan terhadap objek tersebut terhadap hukum Sifat penelitian yang digunakan adalah deskriftif analitis.

Legal Protection for the Work Safety of Firefighters Harry Fauzi; Yanti Arnilis
RESAM Jurnal Hukum Vol 9, No 2 (2023): RESAM Jurnal Hukum
Publisher : RESAM Jurnal Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32661/resam.v9i2.84

The safety and health of workers is one of the elements that must be provided with protection. Firefighters, who have important duties, need to know the form of firefighter safety protection provided by the local government. The purpose of this research is to determine legal protection for the work safety of firefighters and to determine the obstacles in implementing legal protection for the work safety of firefighters. This type of research is juridical empirical, the data source used is primary data in the form of field data and uses secondary data. Data collection was carried out by interviews and document study. How to analyze data using data that has been collected from both primary and secondary data will be analyzed descriptively qualitatively. The results of the research explain that legal protection for the work safety of firefighters has not been implemented as it should be, this is due to the lack of local government awareness to fully register workers or firefighters who have contract worker status. The obstacles are, the lack of education and knowledge of firefighters regarding their rights regarding work safety, and the lack of supervision by the employment department as well as the lack of facilities and infrastructure for personal protective equipment for officers at work which is not commensurate with the number of existing firefighters.

The Impact of Corporate Governance, Technology-Based Risk Management, and Reporting Transparency on Investor Confidence in Indonesia's Technology Industry Lena Erdawati; Ahmad Eko Saputro; Yanti Arnilis; Sri Juminawati; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 4 No. 01 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i01.2590

This study investigates the impact of corporate governance, technology-based risk management, and reporting transparency on investor confidence in the Indonesian technology industry. Employing a quantitative research design, data were collected from 135 respondents with experience and knowledge related to investment and technology-based firms in Indonesia using a structured questionnaire measured on a Likert scale. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) to examine the relationships among the proposed constructs. The results reveal that corporate governance has a positive and significant effect on investor confidence, indicating that effective governance mechanisms enhance trust and reduce perceived agency problems. Technology-based risk management is also found to positively influence investor confidence, suggesting that the adoption of digital tools and systems for risk identification and mitigation signals organizational resilience and preparedness. Furthermore, reporting transparency demonstrates the strongest positive effect on investor confidence, emphasizing the critical role of clear, accurate, and timely disclosure in reducing information asymmetry. Collectively, the findings suggest that strengthening governance practices, leveraging technology in risk management, and improving reporting transparency are essential strategies for enhancing investor confidence and supporting sustainable growth in Indonesia’s technology sector. This study contributes to the literature on corporate governance and investment behavior in emerging markets and offers practical insights for managers, regulators, and investors.

The Impact of Corporate Governance, Technology-Based Risk Management, and Reporting Transparency on Investor Confidence in Indonesia's Technology Industry Lena Erdawati; Ahmad Eko Saputro; Yanti Arnilis; Sri Juminawati; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 4 No. 01 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i01.2590

This study investigates the impact of corporate governance, technology-based risk management, and reporting transparency on investor confidence in the Indonesian technology industry. Employing a quantitative research design, data were collected from 135 respondents with experience and knowledge related to investment and technology-based firms in Indonesia using a structured questionnaire measured on a Likert scale. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) to examine the relationships among the proposed constructs. The results reveal that corporate governance has a positive and significant effect on investor confidence, indicating that effective governance mechanisms enhance trust and reduce perceived agency problems. Technology-based risk management is also found to positively influence investor confidence, suggesting that the adoption of digital tools and systems for risk identification and mitigation signals organizational resilience and preparedness. Furthermore, reporting transparency demonstrates the strongest positive effect on investor confidence, emphasizing the critical role of clear, accurate, and timely disclosure in reducing information asymmetry. Collectively, the findings suggest that strengthening governance practices, leveraging technology in risk management, and improving reporting transparency are essential strategies for enhancing investor confidence and supporting sustainable growth in Indonesia’s technology sector. This study contributes to the literature on corporate governance and investment behavior in emerging markets and offers practical insights for managers, regulators, and investors.

Developing Law Students’ Creativity through Values-Based Legal Education: A Study of the Lecturer’s Role at Ummah Campus Abdul Rahmad; Alfiandi Zikra; Murthada; Yanti Arnilis; syafridhayanti
International Journal of Asian Education Vol. 7 No. 1 (2026): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : Research and Education Development (READ) Institute collaborate with Faculty of Education and Teacher Training of IAIN Palopo (Fakultas Tarbiyah dan Ilmu Keguruan IAIN Palopo)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46966/ijae.v7i1.522

This study aims to analyze the development of Law students’ creativity through values-based legal learning and to examine in depth the role of lecturers in designing, implementing, and evaluating the learning process at Ummah Campus. This research employed a qualitative approach with a case study design. The participants consisted of lecturers and students of the Law Study Program at Ummah Campus, selected through purposive sampling. Data were collected through participant observation of the learning process, in-depth interviews with lecturers and students, and document analysis of Semester Learning Plans (RPS), teaching modules, and student assignments. Data analysis was conducted through the stages of data reduction, data display, and inductive conclusion drawing. Data validity was ensured through source and technique triangulation, as well as member checking to confirm the credibility of the findings. The findings indicate that values-based legal learning emphasizing justice, integrity, responsibility, and humanity significantly contributes to the development of students’ creativity. Students’ creativity was reflected in their ability to formulate innovative legal arguments, conduct critical case analyses, and generate alternative solutions to contemporary legal issues. The role of lecturers proved to be highly strategic as facilitators, motivators, and role models in internalizing legal values. Lecturers who applied case discussions, problem-based learning, and court simulation methods were able to encourage divergent and reflective thinking among students. Furthermore, a dialogical academic environment that is open to differing perspectives strengthened the creative climate in the classroom. This study provides both theoretical and practical implications. Theoretically, the findings enrich the discourse on the integration of values education in fostering creativity in higher education, particularly in legal studies. Practically, the results recommend strengthening lecturers’ pedagogical capacities through training in values-based learning strategies and innovative legal teaching methods. The institution is also encouraged to formulate academic policies that support reflective, collaborative, and contextual learning to ensure the sustainable development of students’ creativity. This study is supported by interview instruments, classroom observation sheets, and samples of students’ creative outputs, including case analyses and reflective essays. All supplementary materials are available in supporting documents and can be accessed upon request from the corresponding author for academic purposes and research replication.

Penguatan Daya Saing Peserta Didik melalui Sinergi Perguruan Tinggi dan Sekolah: Pengabdian di SMA Muhammadiyah Aceh Tengah Yanti Arnilis; Syafridha Yanti; Sulistio Ningsih
Catimore: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2026): Catimore: Pengabdian kepada Masyarakat
Publisher : LSM Catimore dan Sahabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56921/cpkm.v5i2.518

This community service activity aims to build synergy between the academic community of Universitas Muhammadiyah Aceh and SMA Muhammadiyah Aceh Tengah to foster students' competitiveness in facing educational and workforce challenges in the era of globalization. The problem addressed is students' motivation in developing competitiveness amidst increasingly competitive educational environments. The methods used in this activity are lectures, interactive dialogues, and group discussions conducted directly at the partner location. The results showed that students were enthusiastic and actively participated, along with an increased understanding of the importance of competitiveness in facing educational and workforce challenges. The conclusion of this activity is that the direct involvement of the academic community in community service can make a real contribution to strengthening students' competitiveness at the school level, so there needs to be a regular continuation of similar programs.

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