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All Journal CAPITALIS (JOURNAL OF SOCIAL SCIENCES) INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) International Journal of Teaching and Learning (INJOTEL) Jurnal Administrasi Negara Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) BORJUIS (JURNAL OF ECONOMY) Jurnal Kesehatan (JK) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Jurnal Salome (Multidisipliner Keilmuan) International Journal of Social and Education (INJOSEDU) JUTEQ (JURNAL TEOLOGI & TAFSIR) NETIZEN (JOURNAL OF SOCIETY AND BUSSINESS) ZAHRA (JOURNAL OF HEALTH AND MEDICAL RESEARCH) Journal of Community Dedication Indonesian Journal of Education (INJOE) Jurnal Ilmu Pendidikan dan Kearifan Lokal (JIPKL) Mushaf Journal: Jurnal Ilmu Al Quran dan Hadis (MJ)
Al-Amin
Universitas Airlangga, Surabaya, Indonesia
Religion Humanities Dentistry Economics, Econometrics & Finance Education Health Professions Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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REFORMASI ADMINISTRASI PERPAJAKAN DI ERA DIGITIAL: KAJIAN PUSTAKA TENTANG EFEKTIVITAS SISTEM ADMINISTRASI DAN PERAN PENGAWASAN HUKUM DALAM MENINGKATKAN PENERIMAAN NEGARA Loso Judijanto; Al-Amin
ADMIN: Jurnal Administrasi Negara Vol. 3 No. 1 (2025): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

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Tax administration reform in the digital era is a strategic transformation by the Indonesian Directorate General of Taxes to improve efficiency, transparency, and state revenue through the implementation of the Core Tax System, e-Filing, e-Billing, and the integration of big data analytics. This literature review analyses the effectiveness of the digital administration system, which has successfully accelerated tax return processing by up to 90 per cent, increased the tax-to-GDP ratio to 11.3 per cent, and contributed to a 300 per cent increase in revenue from e-commerce since 2020. In addition, the role of legal supervision through the KUP Law, ITE Law, PDP Law, and the collaboration between BPK-KPK-DJP recovered Rp 25 trillion from violations in 2024, reduced the tax ratio to 5 per cent, and created a deterrent effect that encouraged 97 per cent voluntary compliance. This descriptive-analytical qualitative study concludes that the synergy between digital technology and adaptive legal oversight is key to fiscal optimisation towards the target of Rp 1,900 trillion by 2025, with recommendations to strengthen digital literacy and AI-blockchain regulations for sustainable inclusivity.
ANALISIS PERLINDUNGAN HUKUM DAN KEBIJAKAN PENEGAKAN HUKUM TERHADAP TINDAK PIDANA PENCURIAN YANG DIPICU OLEH KETIDAKSTABILAN EKONOMI: PERSPEKTIF KEADILAN RESTORATIF DALAM SISTEM HUKUM PIDANA INDONESIA Muhammad Gazali Rahman; Al-Amin
ADMIN: Jurnal Administrasi Negara Vol. 3 No. 5 (2025): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

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Economic instability is often a factor that triggers an increase in theft crimes, especially among economically disadvantaged communities who are driven by the need to survive. This phenomenon raises serious issues in Indonesia's criminal justice system, as it demonstrates the link between socio-economic conditions and criminal behaviour motivated by structural pressures. This study aims to analyse the forms of legal protection for perpetrators and victims of theft triggered by unstable economic conditions, as well as to examine ideal law enforcement policies based on the principles of restorative justice. Through a normative juridical approach supported by empirical data, this study examines relevant legislation, progressive legal theory, and the practice of implementing restorative justice in Indonesia. The results of the analysis show that current legal protection is still formalistic and does not fully consider the socio-economic background of perpetrators as part of substantive justice considerations. The retributive approach, which emphasises prison sentences, has limitations in terms of social recovery and recidivism prevention. In contrast, the restorative justice model provides a more humane alternative to resolving cases by focusing on the perpetrator's responsibility, compensation for the victim's losses, and social reconciliation. Criminal justice policies based on the restorative paradigm are believed to increase the effectiveness of law enforcement, strengthen public trust in law enforcement agencies, and broaden the meaning of justice for economically disadvantaged communities. This study concludes that the application of restorative justice in handling criminal acts of theft due to economic instability is an important step in reforming Indonesia's criminal justice system. This concept is in line with the values of Pancasila, the principles of humanity, and social justice, which are the foundations of the state. To be effective, its implementation needs to be accompanied by the development of law enforcement officials, regulatory reform, and increased public awareness of the importance of legal resolutions that are oriented towards restoration and social balance.
TRANFORMASI DIGITAL DALAM ADMINISTRASI PAJAK DAERAH: ANALISIS EFISIENSI PELAYANAN DAN KEPATUHAN WAJIB PAJAK Loso Judijanto; Al-Amin
ADMIN: Jurnal Administrasi Negara Vol. 4 No. 1 (2026): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

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Digital transformation in local tax administration has revolutionised public service efficiency and taxpayer compliance through the implementation of the e-SPTPD system, e-SPPT PBB-P2, and QRIS-based payment applications such as ‘Ayo Balapan’ in various local governments in Indonesia. The research method used in this study was a literature review. The results confirm that digitalisation forms inclusive data-driven fiscal governance, with recommendations for a 2026-2030 national masterplan to achieve a PAD/APBD ratio of 15% through the synergy of technology, human resources, and regulations.
KOLABORASI ANTAR INDUSTRI DALAM EKONOMI SIRKULAR: KAJIAN LITERATUR PADA MODEL SINERGI Loso Judijanto; Al-Amin
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 3 (2025): MEI
Publisher : CV. ADIBA AISHA AMIRA

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The circular economy is an increasingly important concept in efforts to achieve sustainable development in the modern era. One key aspect of realising a circular economy is collaboration between industries, which is often realised through synergy models. These models enable various industries to exchange resources, energy, and information, creating a more efficient and environmentally friendly system. A review of various literature shows that the application of synergy models in the context of a circular economy can provide various benefits. These include waste reduction, increased resource efficiency, lower production costs, and improved industrial competitiveness. However, the implementation of this model also faces challenges, such as the need for complex coordination among stakeholders and significant initial investment. Despite these challenges, the potential offered by synergy models in promoting a circular economy is enormous. The success of implementing this model depends on close collaboration among various parties, appropriate policy support, and sustainable technological innovation. Thus, further development and adoption of synergy models could be key to achieving a more sustainable and efficient economic system in the future.
KETERGANTUNGAN EKONOMI MASYARAKAT PERBATASAN INDONESIA TERHADAP PRODUK MALAYSIA: KAJIAN PUSTAKA ATAS FAKTOR PENYEBAB DAN DAMPAKNYA Muhammad Syafri; Al-Amin
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 4 (2025): JULI
Publisher : CV. ADIBA AISHA AMIRA

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The economic dependence of Indonesian border communities on Malaysian products is a phenomenon influenced by various structural factors and policies. This study aims to identify the main contributing factors, such as geographical proximity, infrastructure limitations, differences in product prices and quality, as well as weak local economic development and Indonesian government intervention. This dependence has significant impacts on the socio-economic life of border communities, including reduced competitiveness of domestic products, changes in consumption patterns, increased social and economic vulnerability, and weakened national integration. The literature review indicates that efforts to strengthen the local economy, improve infrastructure, and implement cross-border policies that prioritise border communities are essential to reduce this dependence and reinforce Indonesia's position in this strategic region.
TINJAUAN PUSTAKA TENTANG PRINSIP TAUHID DAN KEADILAN DALAM HUKUM EKONOMI SYARIAH: LANDASAN TEORETIS DAN IMPLIKASINYA TERHADAP PRAKTIK EKONOMI MODERN Rulyjanto Podungge; Al-Amin
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 4 (2025): JULI
Publisher : CV. ADIBA AISHA AMIRA

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This study aims to examine in depth the principles of tawhid and justice as theoretical foundations in Islamic economic law and their implications for modern economic practices. Through a literature review, it was found that the integration of tauhid and justice creates an economic paradigm that is not only oriented towards material well-being but also spiritual well-being. Tauhid emphasises that all economic activities must be based on an awareness of the oneness of Allah and moral responsibility, while justice demands equitable distribution of wealth, transparency, and protection of the rights of all parties. This study also identifies challenges in implementing Islamic economics in the modern era, such as low public literacy, regulatory limitations, and the dominance of conventional systems. However, there are also significant opportunities through education, technological innovation, and the strengthening of policies based on Islamic values. Thus, Islamic economics has the potential to address global economic inequality and moral crises through the integration of the principles of tauhid and justice into modern economic practices.
DINAMIKA PERTUMBUHAN UMKM DAN PERDAGANGAN INFORMAL DALAM MEMENUHI KEBUTUHAN LOKAL SERTA LINTAS BATAS: KENDALA AKSES MODAL DAN PASAR S Pentanurbowo; Al-Amin
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. ADIBA AISHA AMIRA

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This study discusses the dynamics of Micro, Small and Medium Enterprises (MSMEs) and informal trade in meeting local and cross-border needs, with a focus on barriers to capital and market access. MSMEs and the informal sector have proven to play an important role in supporting the national economy, particularly in providing employment and meeting the daily needs of the community. However, this significant contribution is still hampered by various structural challenges, including limited access to formal capital sources, low financial literacy, limited distribution, and difficulty penetrating modern and cross-border markets. The study uses a literature review method by analysing literature from various sources to summarise the growth patterns, main obstacles, and development opportunities of both sectors. The results of the study show that although MSMEs and informal trade have high adaptability, they need inclusive policy support, the use of digital technology, and network strengthening strategies to expand access to capital and markets. With these measures, MSMEs and informal trade have the potential to become more competitive, globally competitive, and able to contribute significantly to sustainable economic development.
KEPATUHAN PAJAK DAN TATA KELOLA PERPAJAKAN BAGI UMKM DI INDONESIA: KAJIAN PUSTAKA TERHADAP REGULASI, IMPLEMENTASI, DAN TANTANGAN Loso Judijanto; Al-Amin
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 6 (2025): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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This study examines tax compliance and tax governance for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a literature review of regulations, implementation, and challenges faced. This study explains how simplified tax regulations and a presumptive tax system are applied to improve MSME compliance while supporting the growth of this sector in the national economy. However, various challenges such as low tax literacy, complicated administrative processes, and technological limitations remain major obstacles to policy implementation. This research highlights the importance of responsive and inclusive tax governance, as well as the need for improved education and assistance for MSME actors to achieve better tax compliance. The results of this study provide a basis for strategic recommendations to strengthen the MSME taxation system, which can increase their contribution to state revenue and business sustainability.
PERLUNYA SISTEM ADMINISTRASI PERTANAHAN YANG ANDAL DAN TRANSPARAN: MEMBANGUN KEPASTIAN HUKUM, PENYELESAIAN SENGKETA YANG ADIL, DAN MENDUKUNG INVESTASI SERTA AKSES USAHA Albert Yansen; Al-Amin
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 6 (2025): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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A reliable and transparent land administration system is a key prerequisite for the creation of fair, efficient, and sustainable agrarian governance. This study aims to analyse the urgency of reforming the land administration system in Indonesia in order to achieve legal certainty, fair dispute resolution, and support investment and business access. Using a descriptive qualitative approach through policy analysis and literature study, this study found that weak data validity, overlapping ownership, and lack of transparency are the main root causes of problems in land management. The digitisation and integration of land information systems have proven to improve data accuracy, accelerate the dispute resolution process, and provide certainty of rights for the community and business actors. In addition, legal certainty over land contributes directly to improving the investment climate and ease of doing business, especially for sectors that depend on land ownership such as industry, infrastructure, and MSMEs. Therefore, comprehensive reforms covering regulatory, institutional, and information technology aspects are needed to strengthen the national land administration system to be more accountable, transparent, and inclusive.
ANALYSING THE EFFECT OF HUMAN RESOURCE POLICIES ON MACROECONOMIC INDICATORS Loso Judijanto; Sherly Etika Sari; Al-Amin
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 4 (2025): APRIL
Publisher : Adisam Publisher

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This analysis explores the impact of Human Resource (HR) policies on macroeconomic indicators. The findings show that well-planned HR policies can influence economic growth through improving labour skills, productivity, and reducing unemployment rates. Policies that focus on education, training, and employee retention play an important role in improving national productivity and the quality of life of the workforce. In addition, attention to employee welfare and diversification of the workforce through gender inclusion and equality can encourage wider participation in the labour market. Thus, effective and inclusive HR policies not only enhance the competitiveness of companies but also support sustainable economic growth and the overall well-being of society.
Co-Authors Ach. Shobri Achmad Fathoni Agung Cucu Purnawirawan Agus Fawait Agus Hidayat Albert Yansen Alim Hardiansyah Amândio de Araújo Sarmento Amândio de Araújo Sarmento Ari Purwanti Arif Nugraha Kurniadi Arifatul Hasanah Awaluddin Awaluddin Azwar Rahmat Ben Brahim S. B. Benediktus Rolando Bikah Kusti Noviani Chamidatur Rohmah CYNTHIA PETRA HAUMAHU Cynthia Petra Haumahu Deasy Sandya Dina Indriyani Dwi Apriyanti Kumalasari Dwi Koerniawati Eka Mustika Sari Eka Sartika Eliagus Telaumbanua Endang Wahyuni Engelbertus Kukuh Widijatmoko Erik Saut Hatoguan Hutahaean Erna Widyasari Erwin Erwin Erwin Eyad Saleh Bani-Domi Farida Asy'ari Farida Hanum Fauziah Nur Hutauruk Fenni Yufantria Fien Pongpalilu Firdausih Firdausih Fitri Nur Hidayat Hadenan Towpek Hartati Maango Hasdiana Henny Noviany Hosaini Hosaini Hosaini Ika Dewi Sartika Saimima Ika Dewi Sartika Saimima Ika Zakiah Irda Suriani Iwan Ridwan Iwan Setiawan Kurnia Budhy Scorita Kusmawaty Matara Lina Affifatusholihah Loso Judijanto Lucky Mahesa Yahya M. Amin Fatulloh Maemunah Maemunah Maemunah Mahidin Fahmie Marzaniatun Marzuki Maulana Arafat Lubis Melyana R Pugu Mercy Reinette Handayani Mantur Miranu Triantoro Moh. Yamin Darsyah Mohamad Khairi Bin Haji Othman Mohammad Ahmad Bani Amer Mohd Syahrin Mokhamad Eldon Mudzakir Mudzakir Mudzakir Muh. Rezky Naim Muhammad Gazali Rahman Muhammad Mahfud Muhammad Masykur Abdillah Muhammad Syafri Munawir Najamuddin Petta Solong Nashran Azizan Nina Triolita Noneng Nurhayani Noorsidi Aizuddin Mat Noor Nopianti, Rina Novianty Djafri Nukman Nukman Nuraedah Nurul Lail Rosyidatul Mu'ammaroh Olivia Tahalele Pertiwi, Yuarini Wahyu Rachmadi Indra Praja Rafika Nisa Rafika Nisa Raharjo , Novianto Puji Rina Wijayanti Risqah Amaliah Kasman Rita Hayati Rita Hayati Rizki Fauzi Romadhon Rulyjanto Podungge S Pentanurbowo Salma Rozana Sangrila Puspita Dewi Setyo Gunawan Sherly Etika Sari Shidqiyah Sidderatul Akbar Sigit Sugiardi Sigit Sugiardi Sinta Aprianti St. Rahmah Sufia Widi Kasetyaningsih Suhana Sarkawi Sulaiman Sulaiman Sulistiani, Indah Sunanto Sunanto Sunanto Sunanto, Erna Handayani Supian Sutama Suwandi, Prastika Tjeng Syarifuddin Taufik Udango Tetikay, Robert Theriana, Ana Triyono, Bambang Ulin Naini Upus Piatun Khodijah Widjanarko Wigianto Budiawan Wilda Rizkiyahnur Nasution Wilda Rizkiyahnur Nasution Yogi Nurfauzi Yusnelli Yusnelli Zainuddin Zainuddin Zeni Zainal Muis