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All Journal Sewagati: Jurnal Pengabdian Masyarakat Indonesia Jurnal CENDIKIA ISNU
Nazwa Dwi Harika
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Religion Arts Humanities Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penguatan Moderasi Beragama melalui Keterlibatan Mahasiswa KKN UINSU 2025 dalam Tradisi Adat Karo di Desa Gurukinayan, Kecamatan Payung, Kabupaten Karo Pangulu Abdul Karim; Muhammad Segara Husmawan; Afifi Takrimi Lubis; Nazwa Dwi Harika; Sonya Noprisa Sumantri; Najwa Felisha Lubis; Nurul Adila Rambe; Annisa Aulia Putri; Tiara Azura; Kasia Yuliana Barutu; Nur’aida Nabila; Ahmad Rifki Saragih
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 4 (2025): Desember: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v4i4.3331

Abstract

Religious moderation is one of the priority programs in strengthening religious life in Indonesia. The Community Service Program (KKN) students of Universitas Islam Negeri Sumatera Utara (UINSU) 2025 play an important role in implementing the values of religious moderation through socio-cultural approaches. This article discusses the involvement of UINSU KKN students in Karo traditional practices in Gurukinayan Village, Karo Regency, as an effort to strengthen tolerance, respect local wisdom, and build interfaith dialogue. This study employs a descriptive qualitative approach using observation, interviews, and documentation techniques. The findings show that student participation in traditional activities such as customary ceremonies, mutual cooperation, and cultural dialogue has successfully created a harmonious space for interfaith encounters. This illustrates that the integration of Islamic values as rahmatan lil ‘alamin with local wisdom can strengthen religious moderation. Moreover, student involvement demonstrates how social interaction can serve as a medium of character education that instills empathy, respect for differences, and willingness to collaborate across religious and cultural boundaries. This experience also encourages students to become agents of social change capable of linking Islamic values with local realities. The findings further emphasize the importance of collaboration between universities, traditional leaders, village authorities, and religious figures in creating social harmony. Thus, KKN is not only understood as a community service program, but also as a strategic medium to cultivate a culture of peace, strengthen social solidarity, and preserve local traditions amidst modernization and globalization.
Legal Review of the Application of Administrative Sanctions in Tax Regulations in Indonesia Ahmad Vickry; Ash Shaff Rhohim; Muhammad Daffa Thariq; Munawati Ritonga; Nazwa Dwi Harika
Jurnal Cendikia ISNU SU Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.958

Abstract

Administrative sanctions in tax law are an important instrument in disciplining taxpayers and maintaining tax administrative order in Indonesia. This article aims to analyze juridically the legal basis, form, and effectiveness of the application of administrative sanctions in the national tax system. With a normative juridical approach, this study examines the provisions of laws and regulations, especially the Law on General Provisions and Tax Procedures (UU KUP) and its latest amendments through the Law on Harmonization of Tax Regulations (UU HPP). The results of the study show that the implementation of administrative sanctions has contributed to increasing taxpayer compliance, but it has also raised debates in terms of fairness and proportionality. Therefore, it is necessary to reformulate the tax law enforcement approach to be more fair and responsive to the context of the violations that occur.  
Co-Authors Afifi Takrimi Lubis Ahmad Rifki Saragih Ahmad Vickry Annisa Aulia Putri Ash Shaff Rhohim Kasia Yuliana Barutu Muhammad Daffa Thariq Muhammad Segara Husmawan Munawati Ritonga Najwa Felisha Lubis Nurul Adila Rambe Nur’aida Nabila Pangulu Abdul Karim Sonya Noprisa Sumantri Tiara Azura