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All Journal Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora International Journal of Educational Research Excellence (IJERE)
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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The Application of Realistic Mathematic Education (RME) Increasing Students' Mathematics Learning Outcomes in Class VI Social Materials SDN 101878 Kanan I Tanjung Morawa Ainur Sakinah; Nuraini Lubis; Paini
International Journal of Educational Research Excellence (IJERE) Vol. 1 No. 1: First Published June 2022
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijere.v1i1.98

Abstract

This research started from the fact that many fifth grade students of SD 101878 Kanan I, Tanjung Morawa, had difficulty understanding fractions, especially in learning to recognize fractions. This is because the teacher does not provide fractional learning realistically in accordance with the student's concrete situation. One solution to overcome this problem is to use the RME approach. RME is one approach to learning mathematics that is oriented to everyday experiences. This research is a classroom action research conducted in two cycles. classroom action research that forms a cycle, namely: (1) planning, (2) implementation, (3) observation, and (4) reflection. Collecting data in this study using observation, documentation and test techniques.
Pengaturan Sanksi Pidana terhadap Pengemplang Pajak Perspektif Kepastian Hukum Paini; Lasmadi, Sahuri; Sudarti, Elly
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.5167

Abstract

This study aims to analyze the regulation of criminal sanctions against tax evaders from the perspective of legal certainty and to formulate future criminal law policies that are more effective in protecting state revenue. This research employs a normative juridical method with conceptual, statutory, and case approaches, relying on primary, secondary, and tertiary legal materials analyzed through inventory, systematization, and interpretation techniques. The findings indicate that the regulation of criminal sanctions in Indonesian tax law still faces issues of normative ambiguity, particularly in distinguishing between administrative violations and criminal offenses, as well as the absence of explicit regulation on tax avoidance practices. Furthermore, the application of the ultimum remedium principle weakens the deterrent effect, as administrative settlements are prioritized over criminal enforcement. This condition results in suboptimal protection of state revenue and undermines legal certainty. Therefore, a reformulation of tax criminal law policy is necessary to clarify legal norms, strengthen the repressive function of criminal sanctions, and ensure consistent law enforcement to support fiscal stability.
Co-Authors Ainur Sakinah Nuraini Lubis Sahuri Lasmadi Sudarti .