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Qodri Mursyidin
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kasta@baleliterasi.org
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Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan
Published by Bale Literasi
ISSN : -     EISSN : 28094166     DOI : https://doi.org/10.58218/kasta/
Core Subject : Education,
Education
KASTA adalah Jurnal Ilmu Sosial, Agama, Budaya dan Terapan dibawah lembaga Bale Literasi . Jurnal ini terbit tiga kali setahun, yaitu bulan April,Agustus dan Desember, ini memuat tentang ilmu-ilmu sosial, keagamaan, baik dalam pemikiran Islam,dan kajian Islam lainnya, kajian tetang budaya serta ilmu pendidikan lainnya, Redaksi mengundang para akademisi, dosen, maupun peneliti untuk berkontribusi dalam jurnal ini. Bahasa yang digunakan dalam bentuk bahasa Indonesia, Inggris, dan Arab.
Arjuna Subject : Umum - Umum
Articles 169 Documents
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Household Expenditure Sector Inflation from the Perspective of Panca Kumaligi Reincarnation I Komang Gede; Ida Ayu Putu Sari; Eko Muliansyah; Dewa Nyoman Benni Kusyana; Ida Bagus Purwa Sidemen
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 5 No. 3 (2025): Desember
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v5i3.2866

Abstract

This study aims to examine the impact of inflation on household expenditure in Bali through the philosophical lens of Panca Kumaligi reincarnation, integrating macroeconomic analysis with Hindu spiritual values. The main issue addressed is that household expenditure under inflation is commonly analyzed solely from an economic perspective, while cultural and religious dimensions remain largely overlooked. This research employs a multidisciplinary mixed-methods approach conducted over two years. The first year focuses on quantitative analysis using secondary data on inflation, household expenditure, and macroeconomic indicators obtained from official institutions such as Statistics Indonesia and Bank Indonesia. The second year emphasizes qualitative exploration through in-depth interviews, observations, and thematic analysis involving Balinese Hindu households, customary leaders, and religious figures. The findings indicate that inflation significantly affects household expenditure patterns, purchasing power, and consumption priorities. However, in Balinese Hindu society, expenditure decisions are also strongly influenced by spiritual obligations, ritual commitments, and cultural values embedded in Panca Kumaligi philosophy. Inflation often creates a tension between economic rationality and sacred responsibilities, particularly in financing life-cycle ceremonies such as pawiwahan. The study further demonstrates that household financial behavior reflects an ongoing effort to maintain equilibrium between material needs and spiritual harmony. It concludes that integrating macroeconomic analysis with Hindu philosophical perspectives provides a more comprehensive understanding of household expenditure behavior under inflationary pressures. This research contributes to the development of cultural economics and religious economics by offering an innovative conceptual framework that links inflation, household expenditure, and spiritual values within the Balinese Hindu context.
Juridical Review of the Increase of VAT to 12 Percent in Law Number 7 of 2021 on the Harmonization of Tax Regulations Alifi, Rizky; Pakpahan, Elvira Fitriyani; Pakpahan, Kartina
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 5 No. 3 (2025): Desember
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v5i3.2876

Abstract

This research discusses the Harmonization of the 12 Percent Value Added Tax (VAT) Increase in Law Number 7 of 2021 concerning the Harmonization of Tax Regulations. The study focuses on three main issues: (1) how the harmonization of the 12 percent VAT increase is regulated under Law Number 7 of 2021, (2) how the legal protection for society is ensured within the principle of justice regarding the VAT increase, and (3) how local governments contribute to the implementation of the 12 percent VAT increase. The research method used is a normative legal approach by employing primary legal materials such as legislation, secondary legal materials including books, journals, and expert opinions, as well as tertiary legal materials. The analysis is carried out qualitatively, emphasizing principles, theories, and the practice of tax law in Indonesia. The results show that, first, the harmonization of the 12 percent VAT increase is intended to strengthen state revenue post-COVID-19 pandemic through regulatory consolidation, implemented in derivative regulations such as Government Regulations and Minister of Finance Regulations to ensure legal certainty and consistent implementation. Second, legal protection for society within the principle of justice is realized through the exemption of basic necessities, facilities for micro, small, and medium enterprises (MSMEs), subsidies and social assistance for vulnerable groups, as well as objection and appeal mechanisms within the tax court system. Third, the efforts of local governments are manifested in public socialization and education, cooperation with the Directorate General of Taxes, and the provision of regional social protection programs to mitigate the negative impact on people’s purchasing power. The study concludes that the harmonization of the 12 percent VAT increase can be effectively implemented if it is accompanied by strong legal protection and responsive efforts from local governments. Therefore, both central and local governments are expected to strengthen synergy, broaden legal protection, and enhance socialization to ensure that the VAT policy aligns with the principle of social justice for all Indonesian people.
The Social Construction of Food Security and Wage Practices in the Halal Tourism Ecosystem: An Interpretive Study Based on Maqashid Shariah Novi Yanti Sandra Dewi; Ahadiah Agustina
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2892

Abstract

This study examines how food security and wage practices are socially constructed within the halal tourism ecosystem from a maqashid shariah perspective. Despite the rapid growth of halal tourism, existing studies largely emphasize certification, destination competitiveness, and market expansion, while the substantive dimensions of welfare, particularly food security and wage justice, remain underexplored. This research employs a qualitative method with an interpretivist paradigm to capture the lived experiences and meanings constructed by actors within the halal tourism ecosystem in Mataram City, Indonesia. Data were collected through in-depth interviews, direct observation, and documentation involving 20 purposively selected informants, including tourism business actors, workers, local communities, and institutional stakeholders. The findings reveal that food security is not merely determined by the availability of halal products but is socially constructed through access, affordability, and price stability, which are often disrupted by tourism driven market dynamics. Similarly, wage practices are characterized by informality, instability, and dependence on tourist flows, resulting in limited alignment with principles of fairness and adequacy. From a maqashid shariah perspective, these conditions indicate that the realization of hifz al-nafs (protection of life) and hifz al-mal (protection of wealth) remains partial. The study highlights a gap between the symbolic implementation of halal principles and their substantive realization in socio economic practices. This research contributes to the literature by integrating social construction theory and maqashid shariah in analyzing welfare dimensions within halal tourism and suggests the need for more inclusive, justice oriented policy frameworks that address both economic growth and community well being.
A Semantic Analysis of Promotional Diction in Legislative Candidates’ Campaign Billboards in Malang Raya Isnaini, M.
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 5 No. 3 (2025): Desember
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v5i3.2932

Abstract

The development of mass media and the intensity of political campaigns ahead of the 2024 election encourage the use of billboards as a strategic outdoor communication medium, especially in the Greater Malang area. In this context, the selection of promotional diction is an important aspect because it plays a role in building image, legitimacy, and political persuasion. This study aims to identify the form of promotional diction and explain the function of the language used in billboards of legislative candidates in Malang Raya. The research uses a qualitative descriptive approach with semantic studies. Data in the form of promotional words and phrases were obtained through observation and documentation of 68 candidate billboards, then analyzed using the Miles and Huberman interactive model through the stages of reduction, presentation, and drawing conclusions. The results of the study show that the dominant form of diction includes jargon, foreign words, and abstract words. Jargon is used to build institutional legitimacy, foreign words to create a modern and professional impression, and abstract words to build moral and emotional imagery. The language functions found include persuasive functions in terms of listeners, social contact functions, speech topic functions, and mandate functions. These findings show that promotional diction on candidate billboards is a planned semantic strategy in shaping voters' perceptions and preferences in local public spaces.
The Effect Of Advertising And Service Quality On Traveloka Online Plane Ticket Purchase Decisions Among The People Of Kupang City Damaris Y. Koli; Endang Damaris Koli; Alfred G.O. Kase; Jemmy Jonson Sula Dethan
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 5 No. 1 (2025): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2943

Abstract

This study examines the influence of advertising and service quality on the purchase decision of Traveloka online flight tickets among the people of Kupang, East Nusa Tenggara, Indonesia. A quantitative approach with a causal design was employed. The population consisted of all Kupang residents who had ever purchased flight tickets through Traveloka, and a sample of 96 respondents was determined using the Rao Purba formula. Data were collected through questionnaires and analyzed using multiple linear regression, t-tests, F-tests, and coefficient of determination. The results show that advertising has a positive and significant partial effect on purchase decisions (t = 2.801, p < 0.05), and service quality also has a positive and significant partial effect (t = 2.693, p < 0.05). Simultaneously, both variables significantly influence purchase decisions (F = 7.270, p < 0.05). However, the adjusted R² value is only 0.117, indicating that advertising and service quality explain just 11.7% of the variance in purchase decisions. Descriptive analysis shows that respondents perceive both advertising and service quality as high, with mean index scores of 87.3 and 82.6 respectively. The study concludes that while advertising and service quality are important determinants, other factors such as price, trust, and word-of-mouth likely play larger roles. Traveloka should maintain its advertising effectiveness and improve responsiveness to customer complaints. Future research should include additional variables to better explain purchase decisions.
Analysis of the Influence of Price Perception, Service Quality, and Advertising on Smartphone Purchasing Decisions at M-CEL OESAPA, Kupang City Damaris Y. Koli; Endang Damaris Koli; Alfred G.O. Kase; Godlief F. Neonufa
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 5 No. 2 (2025): Agustus
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v5i2.2944

Abstract

This study is entitled "Analysis of the Effect of Price Perception, Service Quality, and Advertising on Smartphone Purchase Decisions at M-Cell Oesapa, Kupang City (A Case Study of the Kupang City Community)". The research problems examined are whether price perception affects smartphone purchase decisions at M-Cell Oesapa, Kupang City; whether service quality affects smartphone purchase decisions at M-Cell Oesapa, Kupang City; and whether advertising affects smartphone purchase decisions at M-Cell Oesapa, Kupang City. The objectives of this study are to determine the effect of price perception, service quality, and advertising on smartphone purchase decisions at M-Cell Oesapa, Kupang City. The population of this study consists of all people in Kupang City who have purchased smartphones at M-Cell Oesapa, Kupang City. Since the population size is unknown, the sample was determined using the Rao Purba formula, resulting in 96 respondents. Data were collected using a questionnaire distributed via Google Forms. The data analysis techniques used include multiple linear regression analysis, partial t-test, simultaneous F-test, and the coefficient of determination (R²). The results show that partially, price perception has a positive and significant effect on smartphone purchase decisions at M-Cell Oesapa, Kupang City; partially, service quality has a positive and significant effect on such decisions; partially, advertising has a positive and significant effect; and simultaneously, price perception, service quality, and advertising together have a positive and significant effect on smartphone purchase decisions at M-Cell Oesapa, Kupang City.
The Efforts of Akidah Akhlak Teachers in Shaping Students’ Religious Behavior at MTS Al-Munawaroh Tabir Raya Irdawati; Ely Surayya
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 5 No. 3 (2025): Desember
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to describe the efforts of Akidah Akhlak teachers in shaping students' religious behavior at MTs Al-Munawaroh Tabir Raya. The study employed a qualitative descriptive approach with data collected through observation, in-depth interviews, and documentation. Research informants consisted of an Akidah Akhlak teacher, the school principal, and eighth-grade students selected through purposive sampling. Data analysis followed the interactive model proposed by Miles, Huberman, and Saldaña, comprising data reduction, data display, and conclusion drawing. The findings reveal that Akidah Akhlak teachers implement three principal strategies in shaping students' religious behavior, namely role modeling (uswah hasanah), systematic religious habituation including Qur'anic recitation and congregational prayers, and the deliberate integration of moral values throughout the instructional process. Behavioral evaluation is conducted formatively through continuous observation and personalized guidance. These three strategies operate synergistically and mutually reinforce one another. The study concludes that effective religious character formation requires a holistic approach that simultaneously integrates the instructional, exemplary, and institutional religious culture dimensions in a sustained and coherent manner.
Comparison of Hospital Responsibility to Medication Error in Pharmacy Services in Indonesia and Malaysia Kurniawan, Yudhi; Isnainul, OK.; Batubara, Sonya Airini
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 5 No. 2 (2025): Agustus
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v5i2.2972

Abstract

Medication errors are events that cause harm to patients due to the use of medication while being treated by health workers, which can actually be prevented. Medication errors occur very often in hospitals and have fatal consequences due to medication errors. In Indonesia and Malaysia, pharmaceutical services still need to be optimized so that the incidence of Medication Errors can be minimized. Medication errors can occur in 4 phases, namely prescribing errors, errors in translating prescriptions (transcribing errors), errors in preparing and dispensing medication (Dispensing Error), and errors in administering medication to patients (Administration Error). This research uses a Normative Juridical approach. Data was collected through literature research and using qualitative and descriptive analysis. The conclusion from this research is that hospitals have a big responsibility for the occurrence of medication errors. This has been regulated in Law No. 44 of 2009 concerning Hospitals, article 46. Pharmaceutical services in Indonesia are still not in accordance with Law Number 36 of 2009 concerning Health and Government Regulation Number 51 of 2009 concerning Pharmaceutical Work. However, the implementation is optimal. Meanwhile in Malaysia it is also not optimal. Existing law enforcement in Indonesia regarding pharmaceutical laws is good but not optimal. It is necessary to carry out trials again regarding its implementation so that later it can be carried out optimally. Meanwhile, law enforcement in Malaysia is not good enough because there is no specific law regulating pharmaceutical law enforcement.
Juridical Analysis of Motor Vehicle Financing Restructuring at PT. Adira Finance Medan After the Covid-19 Pandemic Syahwana, Arie; Pakpahan, Elvira Fitriyani; Anatami, Darwis
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 5 No. 2 (2025): Agustus
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v5i2.2973

Abstract

The financing restructuring policy serves as a strategic instrument for financial institutions to address problematic financing, including those experienced by PT Adira Finance in Medan. This policy is regulated under Bank Indonesia Regulation No. 10/18/PBI/2008, which outlines several restructuring mechanisms such as rescheduling, reconditioning, and restructuring. This study aims to examine the implementation of motor vehicle financing restructuring at PT Adira Finance Medan following the COVID-19 pandemic, to analyze the legal protection afforded to both debtors and creditors after the restructuring policy, and to explore the company’s approach to resolving non-performing loans (NPLs) arising from the pandemic, the enforcement of public activity restrictions (PPKM), and the transition to the new normal. This research employs a normative juridical approach, using qualitative and descriptive analysis based on literature studies and relevant legal documents. The findings indicate that PT Adira Finance Medan implemented a threefold restructuring strategy—rescheduling, reconditioning, and restructuring—to mitigate financial distress among customers. The policy proved effective in improving financing collectability and restoring customer financial stability. Furthermore, the legal protections ensured a balanced relationship between debtors and creditors, supporting financial resilience during and after the pandemic period. Overall, the restructuring initiative functioned as an adaptive and legally compliant solution for managing post-pandemic financing challenges.

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