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All Journal Indonesian Community Empowerment Journal Enigma in Education Enigma in Cultural
Idris Atmaja
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Religion Arts Humanities Education Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Social Sciences Other

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Learning from Neighbors: A Comparative Policy Analysis of Tax Education Integration in the High School Curricula of Indonesia and Malaysia Hanifah Yasin; Idris Atmaja; Iqbal Anugerah; Dian Rahayu; Muhammad Hasan; Grace Olivia Silalahi; Selma Fajic; Fitriyanti Fitriyanti; Darlene Sitorus; Harun Urrashid
Enigma in Education Vol. 3 No. 1 (2025): Enigma in Education
Publisher : Enigma Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61996/edu.v3i1.96

Abstract

Nations across Southeast Asia are grappling with the challenge of enhancing tax compliance to fund national development. This study addresses this issue by examining the divergent policy pathways for high school tax education in two neighboring countries: Indonesia and Malaysia. While both nations recognize the importance of cultivating tax awareness among youth, their approaches to curriculum integration differ significantly. This study employed a qualitative comparative policy analysis. The research systematically examined and contrasted official policy documents from Indonesia’s Ministry of Education, Culture, Research, and Technology (Kemendikbudristek) and the Directorate General of Taxes (DJP), with those from Malaysia’s Ministry of Education (KPM) and the Inland Revenue Board of Malaysia (IRBM). The analysis focused on four key dimensions: policy rationale, curricular placement, institutional collaboration, and implementation strategy. Data was sourced from national curriculum frameworks, ministerial decrees, tax authority publications, and strategic plans issued between 2019 and 2024. A thematic analysis was conducted to identify and compare the core characteristics of each nation's approach. The analysis revealed two distinct models. Malaysia has pursued a formal, centralized integration model, embedding tax education as a mandatory topic within the Form 5 Mathematics curriculum since 2021. This ensures universal and systematic delivery by teachers. In contrast, Indonesia has adopted an emerging, decentralized model characterized by extracurricular outreach programs, such as Pajak Bertutur, led by the DJP. While Indonesia's new Kurikulum Merdeka presents significant opportunities for formal integration, its implementation remains ad-hoc and dependent on regional initiatives. Malaysia’s strategy offers a clear model of systemic integration that Indonesia could learn from. However, Indonesia’s Kurikulum Merdeka and its emphasis on project-based learning provide a unique opportunity to embed tax education more holistically as a component of civic and economic literacy, rather than solely as a mathematical exercise. The study concludes that for Indonesia to advance its tax education agenda, a more robust and operational partnership between the DJP and Kemendikbudristek is essential to transition from sporadic outreach to sustainable, curriculum-integrated education.
The Algorithmic Gaze: Deconstructing Authorship and Aesthetics in Generative Artificial Intelligence (AI) Art Hesti Putri; Dais Susilo; Ervin Munandar; Hanifah Yasin; Idris Atmaja
Enigma in Cultural Vol. 3 No. 1 (2025): Enigma in Cultural
Publisher : Enigma Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61996/cultural.v3i1.106

Abstract

The proliferation of advanced text-to-image generative AI represents a paradigmatic shift in visual culture. It instigates a profound crisis for established concepts of authorship and aesthetics while also raising critical questions about artistic labor and the political economy of cultural production. This study investigates the complex negotiations between human creators and algorithmic systems. This study employed a qualitative, multi-modal methodology. A visual semiotic analysis was conducted on a curated corpus of 300 artworks from Midjourney, DALL-E 3, and Stable Diffusion, sampled to mitigate platform-specific biases. This was triangulated with a thematic analysis of semi-structured interviews with a purposive sample of 15 artists and designers actively using these tools. The methodological limitations, specifically the sample's "adopter-centric" bias, are explicitly acknowledged. The visual analysis identified a distinct "algorithmic gaze" characterized by hyper-compositing, surreal corporeal logic, and stylistic convergence, reflecting both the system's non-human perspective and the biases of its training data. The thematic analysis of artist interviews revealed three dominant experiential themes: the artist's role being reframed as curatorial, the creative process as a form of dialogue, and the interaction as an exploration of the system's "latent space". These participant narratives often frame the interaction in terms of empowerment and collaboration. In conclusion, generative AI reconfigures authorship into a distributed network phenomenon. However, this study argues that this posthuman collaboration occurs within a system structured by significant power asymmetries. The aesthetics of the algorithmic gaze are not neutral but are shaped by the commercial and ideological imperatives of the platforms. The artist's experience of empowerment coexists with broader material processes of deskilling, alienation, and the centralization of cultural production. Understanding this new paradigm requires a critical synthesis of posthumanist theory and political economy.
Envisioning Prosperity: A Structural Model of Community-Based Transformational Leadership and Local Governance on Poverty Reduction (SDG 1) and Decent Work (SDG 8) in Indonesian Tourism Villages Idris Atmaja; Bhawani Singh; Dian Rahayu; Firzan Dahlan; Giselle Dupont
Indonesian Community Empowerment Journal Vol. 5 No. 1 (2025): Indonesian Community Empowerment Journal
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/icejournal.v5i1.51

Abstract

Tourism Villages (Desa Wisata) are pivotal to Indonesia's rural development strategy, yet their success in achieving sustainable and inclusive growth is highly variable. The mechanisms through which local leadership translates into tangible development outcomes remain empirically underexplored. This study develops and tests a structural equation model (SEM) to examine the serial pathway from Community-Based Transformational Leadership (C-TL) to Local Governance (LG) quality, and subsequently, its impact on Poverty Reduction (SDG 1) and Decent Work (SDG 8). A cross-sectional, quantitative study was conducted. Data (N=500) were collected from community members (tourism awareness groups, village officials, SME owners) across 50 tourism villages in five major Indonesian provinces using a multi-stage cluster sampling technique. The proposed model, specifying LG as a mediator between C-TL and the SDG outcomes, was tested using covariance-based SEM. The measurement model confirmed the reliability and validity of the four latent constructs. The structural model demonstrated an excellent fit to the data (CMIN/DF = 2.74, CFI = 0.958, RMSEA = 0.051). Results indicated that C-TL has a robust, significant positive effect on LG (β = 0.78, p < 0.001). In turn, LG strongly and positively influenced both Poverty Reduction (β = 0.52, p < 0.001) and Decent Work (β = 0.47, p < 0.001). Mediation analysis confirmed that LG fully mediates the relationship between C-TL and Poverty Reduction and partially mediates the relationship between C-TL and Decent Work. In conclusion, Local Governance is the primary mechanism through which the vision of transformational leaders is converted into equitable development outcomes in Indonesian tourism villages. A leader's good intentions are insufficient for poverty reduction without the parallel development of transparent, accountable, and effective governance structures.
Co-Authors Bhawani Singh Dais Susilo Darlene Sitorus Dian Rahayu Ervin Munandar Firzan Dahlan fitriyanti fitriyanti Giselle Dupont Grace Olivia Silalahi Hanifah Yasin Harun Urrashid Hesti Putri Iqbal Anugerah Muhammad Hasan Selma Fajic