cover
Contact Name
Taufik Nugroho
Contact Email
spn.fai@gmail.com
Phone
+6283841415341
Journal Mail Official
spn.fai@gmail.com
Editorial Address
Fakultas Agama Islam Universitas Cokroaminoto Yogyakarta Jl. Perintis Kemerdekaan Gambiran Umbulharjo Yogyakarta Indonesia 55161
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Asas wa Tandhim: Jurnal Hukum, Pendidikan, dan Sosial Keagamaan
ISSN : -     EISSN : 28280504     DOI : https://doi.org/10.47200/awtjhpsa.v2i1.1331
Asas wa Tandhim: Jurnal Hukum, Pendidikan, dan Sosial Keagamaan (AwTJHPSA) is a peer-reviewed, open access scholarly journal published by Fakultas Agama Islam Universitas Cokroaminoto Yogyakarta. Focus AwTJHPSA is publishing high-quality manuscripts in forms of original research articles, and discussions to answer important and interesting questions, develop or test theory, replicate prior studies, explore interesting phenomena, review and synthesize existing research and provide new perspectives aimed at stimulating future theory development and empirical research on all aspects of social science and humanity, especially that relate to human religion, for promoting the integration of social science and humanity. The topics include but not limited to Social and Religion, Law and Justice, Law and Religion, Human Rights Development, Psychology and Religion, Education and Religion, Education Science and Technology, Learning and Behavioral Modeling, Social and Organizational Networks, Management and Governance, Sustainable Human and Social Development, History.
Articles 22 Documents
Search results for , issue "vol. 5 no. 2 (2026)" : 22 Documents clear
Tantangan Regulasi Pajak Bagi UMKM Di Era Digitalisasi: Perspektif Hukum bagi Perwujudan SDGs Dedi Jaya; Winsherly Tan; Ampuan Situmeang
Asas Wa Tandhim: Jurnal Hukum, Pendidikan Dan Sosial Keagamaan Vol. 5 No. 2 (2026)
Publisher : Universitas Cokroaminoto Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/awtjhpsa.v5i2.3439

Abstract

Digitalization of tax administration serves as a strategic juridical instrument to optimize state revenue for accelerating 2030 SDG targets. This research analyzes legal problematics in MSME taxation within the digital era. The study examines: 1) MSME tax regulation reconstruction; 2) implementative juridical obstacles; and 3) policy formulation for legal compliance. Utilizing a normative-juridical method with a legal development theory approach, findings indicate that Law No. 7/2021 and Government Regulation No. 55/2022 establish a legal basis for strengthening the digital tax base. However, a discrepancy persists between norms and implementation due to inadequate legal dissemination. Therefore, policy reorientation through massive socialization and regulatory simplification is necessary to enhance public legal compliance in support of sustainable development.
Analisis Jaringan Sosial Keagamaan Nahdlatul Ulama dalam Pengelolaan Konflik Antarumat Beragama di Indonesia Ahmad Yani; Ahmad Ahmad; Ramli Ramli
Asas Wa Tandhim: Jurnal Hukum, Pendidikan Dan Sosial Keagamaan Vol. 5 No. 2 (2026)
Publisher : Universitas Cokroaminoto Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/awtjhpsa.v5i2.3480

Abstract

Indonesia faces interfaith conflict challenges amid high cultural diversity, prompting Nahdlatul Ulama (NU) to leverage its religious social network for mediation and dialogue. This study formulates issues on the structure, effectiveness, and optimization of NU’s network in conflict resolution through analysis of 10 key actors and 21 collaborative ties. A qualitative method with Social Network Analysis (SNA) approach using Gephi processes node data (influence score 0.65–0.95) and edge data (weight 3.9–9.4) from 2023. Results reveal PBNU as the coordination hub with density 0.42 and 90% positive outcomes such as local peace and mutual respect, though minority ties remain weak. Discussion analysis confirms network resilience against radicalism. In conclusion, NU’s network effectively sustains national harmony; recommendations include strengthening minority inclusion and real-time SNA dashboard.

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