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All Journal PROJECT (Professional Journal of English Education) International Journal of Research in Community Services International Journal of Ethno-Sciences and Education Research El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Humanities, Law, and Politics
Parhani, Fajrin Mubarokah
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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The Policy Implementation of Taxes on Micro and Macro Economy in Indonesia Parhani, Fajrin Mubarokah; Juarsa, Eka; Garnasih, Titi Ratna; Mulyawan, Setia
International Journal of Humanities, Law, and Politics Vol. 3 No. 1 (2025): International Journal of Humanities, Law, and Politics
Publisher : Communication in Research and Publications (CRP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijhlp.v3i1.189

Abstract

The implementation of taxes in Indonesia is often considered detrimental by the public, especially for microeconomic actors. Although the management of the State Revenue and Expenditure Budget (APBN) is more focused on macroeconomics to maintain long-term economic sustainability, its impact on the microeconomy is still not optimal. Taxes in Islamic governance not only function as a fiscal instrument but also as a mechanism for wealth distribution and addressing social inequality. The Islamic taxation system supports economic sustainability and social welfare in the Muslim community, which is the majority in Indonesia. Ideally, the implementation of taxes in Indonesia should be able to adopt the principles of Sharia economics to achieve the welfare of society. This paper discusses the application of taxes on micro and macroeconomics in Indonesia, using qualitative research methods through literature review. Secondary data comes from literature such as journals and related scientific works.
Engagement Markers in Polytechnic Students’ Personal Statements: An Appraisal Analysis of Self-Representation Latipah, Yeni; Parhani, Fajrin Mubarokah; Sundawati, Fitri Hidayah
PROJECT (Professional Journal of English Education) Vol. 8 No. 4 (2025): VOLUME 8 NUMBER 4, JULY 2025
Publisher : IKIP Siliwangi

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Abstract

This study investigates how polytechnic students construct self-representation in personal statements through the lens of the Engagement marker of Appraisal Theory. Drawing on Martin and White’s (2005) framework, the research analyzes 25 personal statements written by first-year Engineering Technology Management students at a public polytechnic in West Java. Using qualitative methods and corpus-assisted analysis via the UAM Corpus Tool, this study identifies a dominant reliance on monoglossic assertions, with 64% of clauses presenting information as uncontested truths. While such statements convey confidence and clarity, they often lack dialogic Engagement and rhetorical nuance. Heteroglossic resources, namely disclaim, proclaim, entertain, and attribute strategies, appear less frequently but provide critical insights into the students’ efforts to enhance credibility, show self-awareness, and align with institutional expectations. This study adds to the expanding literature on L2 academic writing by emphasizing the importance of dialogic positioning in persuasive self-representations.
Law, Society and Tax Law Enforcement in a Sharia Context Fajrin Mubarokah Parhani; Dony Septriana Rosady; Titi Ratna Garnasih; Eka Juarsa; Siah Khosyi'ah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i8.8455

Abstract

The paper "Law, Society, and Tax Law Enforcement in a Sharia Context" comprehensively explores the intersection between Islamic legal principles, the social structure of society, and tax law enforcement practices. The research focuses on how Islamic law views and regulates tax collection, highlighting the balance between the fiscal needs of the state and moral obligations towards society. With a multidisciplinary approach, this paper examines the impact of tax regulations on social and economic life, as well as how sharia principles can be applied to create a fair and efficient taxation system. The study provides insights into how tax law enforcement is regulated in Islamic sharia, as well as the challenges and opportunities that arise in its implementation in contemporary society.
Integrating AI-Assisted Speaking Platforms to Enhance English Speaking Skills among Polytechnic Students Latipah, Yeni; Hadiani, Dini; Parhani, Fajrin Mubarokah; Khoerunnisa, Ahshonat
International Journal of Ethno-Sciences and Education Research Vol. 6 No. 1 (2026): International Journal of Ethno-Sciences and Education Research (IJEER)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijeer.v6i1.1163

Abstract

English speaking skills are essential for polytechnic students to meet the communicative demands of an increasingly globalized workforce. However, many students face difficulties in developing oral proficiency due to limited speaking opportunities, low confidence, and anxiety in classroom settings. This study investigates the integration of an AI-assisted speaking platform to enhance English speaking skills among polytechnic students. Employing a descriptive qualitative research design, the study was conducted over four instructional meetings in an English for Technique course and involved 60 students from two classes. Data were collected through classroom observations, questionnaires, and analysis of students’ speaking practice supported by feedback provided through the AI-assisted speaking platform. The findings indicate that the platform supported the development of key speaking components, particularly pronunciation, fluency, and grammatical awareness, by enabling repeated and self-paced practice. In addition, the use of AI-assisted speaking contributed to increased speaking confidence and learner autonomy through immediate and intelligible feedback. Despite these positive outcomes, several challenges were identified, including technical constraints, limitations in interactional naturalness, and the need for pedagogical scaffolding. The study concludes that AI-assisted speaking platforms can serve as effective supplementary tools for enhancing English speaking instruction in polytechnic education when thoughtfully integrated into classroom practice.
Enhancing Self-Competence: Developing Inclusive Outdoor Learning Media for Children with Special Needs at Sekolah Alam Catur Cendikia Latipah, Yeni; Parhani, Fajrin Mubarokah; Sundawati, Fitri Hidayah; Sujana, Dede; Utami, Fadhilah Dian
International Journal of Research in Community Services Vol. 7 No. 1 (2026): International Journal of Research in Community Service (IJRCS)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v7i1.1140

Abstract

Outdoor learning has potentials to support children’s motor, social, and self-confidence development, including children with special needs. However, its implementation in inclusive schools remains limited due to the lack of safe and adaptive learning media. This community engagement initiative aimed to develop inclusive outdoor learning media in the form of a mini wall climbing facility at Sekolah Alam Catur Cendikia, Bandung Regency. It also sought to enhance teachers’ capacity to utilize the media effectively in learning activities. The implementation was carried out through four stages including preparation, media construction, socialization and trial use, and evaluation, through a participatory approach involving lecturers, community service (KKN) students, teachers, and school stakeholders. Program evaluation was conducted using user satisfaction surveys, media feasibility assessment forms, observations, and interviews. The results indicated that the developed media was perceived as attractive, inclusive, and beneficial in promoting student engagement, more meaningful learning experiences, and social interaction. Although limitations were identified in terms of additional safety equipment, this program still provides a practical reference for inclusive schools in developing outdoor learning media to optimize learning environments and support the contextual implementation of activity-based outdoor learning.
Co-Authors Eka Juarsa Garnasih, Titi Ratna hadiani, dini Juarsa, Eka Khoerunnisa, Ahshonat Latipah, Yeni Rosady, Dony Septriana Setia Mulyawan, Setia Siah Khosyi'ah Sujana, Dede Sundawati, Fitri Hidayah Titi Ratna Garnasih Utami, Fadhilah Dian