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Contact Name
Dedi Junaedi
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dedijunaedi@gmail.com
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+628118114379
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dedijunaedi@journal-laaroiba.com
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Lembaga Publikasi Ilmiah (LPI) Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913                                Telp 021-8757150  08118114379                    Email:  lpi@journal-laaroiba.com
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Jawa barat
INDONESIA
RESLAJ: Religion Education Social Laa Roiba Journal
ISSN : 2656274X     EISSN : 26564691     DOI : https://doi.org/10.47467/reslaj
RESLAJ: Religion Education Social Laa Roiba Journal is a scientific journal of the National Islamic Institute of Religion (IAI-N) Laa Roiba Bogor. Managed by the Institute of Research and Community Service (LPPM) IAI-N Laa Roiba in colaboration witf Intelectual Association for Islamic Studies (IAFORIS) and Masyarakat Ekonomi Syariah. The RESLAJ is published every June and December to support the development of research and studies on religious, educational, social, economic, and broadcasting issues of Islamic dakwah from various perspectives. Therefore. This journal will feature research papers and theoretical, empirical and practical studies relating to religious, educational, social, economic and Islamic dakwah issues. P-ISSN 2656-274X. E-ISSN 2656-4691. DOI: 10.47467/reslaj. Starting from Volume 1 Number 1 2019 to Volume 6 Number 3 of 2024 published on the website with the URL https://journal.laaroiba.ac.id/index.php/reslaj. Starting from Volume 6 Number 4 2024 onwards it will be published with the URL https://journal-laaroiba.com/ojs/index.php/reslaj.
Arjuna Subject : Umum - Umum
Articles 1,478 Documents
Analisis Pelaksanaan Program Laboratorium Psikologi Maritim di Kampung Pesisir dalam Menghadapi Tantangan Perubahan Iklim yang Terjadi di Daerah Pesisir Indonesia Johan Wisnu Saputra
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11512

Abstract

Coastal communities are highly dependent on marine natural resources and are therefore vulnerable to the impacts of climate change, both economically and psychologically. Changing weather patterns, sea level rise, coastal erosion, and the uncertainty of the fishing season directly impact the livelihood stability of coastal communities and create ongoing psychological stress. To support coastal community empowerment, Agency X initiated the Kampung Pesisir Program, implemented through various activity clusters. To strengthen the program's effectiveness, a Maritime Psychology Laboratory Program was developed, emphasizing a community-based psychological approach. This study aims to analyze the implementation of the Maritime Psychology Laboratory Program in Kampung Pesisir in addressing the challenges of climate change in Indonesia's coastal areas. The study used a descriptive qualitative approach, with data collection techniques through observation, in-depth interviews, and documentation. Participants included indigenous coastal residents, fishermen, community leaders, student interns, and program managers. The results indicate that coastal communities face structural vulnerability due to dependence on nature, economic constraints, and minimal social protection. The Maritime Psychology Laboratory program serves as a psychosocial space that increases psychological awareness, strengthens community participation, and supports the sustainability of empowerment programs amidst the challenges of climate change.
Analisis Penerapan Penggunaan Aplikasi Coretax pada Pemerintah Kabupaten Sukabumi Annisa Rahmawati; Romli Romli
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11588

Abstract

The Indonesian government continues to promote the modernization of tax administration through digital systems, one of which is the Core Tax Administration System (Coretax). This system is expected to enhance efficiency, transparency, and tax compliance, including within the public sector. This study aims to analyze the implementation of the Coretax application in the administration and reporting of Monthly Tax Returns (SPT Masa) by regional government expenditure treasurers in the Sukabumi Regency Government, as well as to identify the challenges encountered during its implementation.This research adopts a qualitative approach using field studies and literature reviews. Data were collected through in-depth interviews with expenditure treasurers from several Regional Government Work Units (SKPD) and through document analysis related to tax reporting. Data analysis was conducted descriptively, referring to the Technology Acceptance Model (TAM) and the Slippery Slope Framework to examine user perceptions, system utilization, and implications for tax reporting compliance.The findings indicate that the implementation of Coretax in the Sukabumi Regency Government has not yet been fully optimized. Several challenges were identified, including system access disruptions, application instability, limited user understanding, and insufficient technical socialization and assistance. These issues have led to delays in Monthly Tax Return reporting, discrepancies in tax data, and obstacles in financial disbursement processes and revenue-sharing fund distribution. Nevertheless, Coretax demonstrates significant potential to support orderly tax administration if accompanied by system improvements and strengthened human resource capacity.The study concludes that the successful implementation of Coretax is influenced not only by technological aspects but also by user readiness, organizational support, and continuous assistance strategies. The results of this study are expected to provide valuable input for local governments and the Directorate General of Taxes in improving the implementation of Coretax within the public sector.
Pengaruh Kompetensi, Akuntabilitas dan Independensi Terhadap Kualitas Hasil Pengawasan oleh Inspektorat Kabupaten Sukabumi Nurlaeliyah Rahayu; Usman Sastradipraja
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11589

Abstract

This study aims to analyze the effect of competence, accountability, and independence on the quality of supervisory outcomes conducted by the Inspectorate of Sukabumi Regency. The quality of supervisory outcomes is a crucial element in supporting the implementation of good governance, particularly in enhancing accountability and transparency in regional financial management. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to Internal Auditors and Functional Officials for the Supervision of Regional Government Affairs (P2UPD) at the Inspectorate of Sukabumi Regency. Data analysis techniques include validity and reliability testing, classical assumption tests, and multiple linear regression analysis to examine the influence of independent variables on the dependent variable. The results of this study are expected to indicate that competence, accountability, and independence have a significant effect, both partially and simultaneously, on the quality of supervisory outcomes. The findings are expected to contribute theoretically to the development of public sector accounting studies and practically to provide recommendations for improving the quality of internal supervision and strengthening accountable, transparent, and integrity-based local governance.
Analisis Proses Penyusunan Program Kerja Pengawasan Tahunan (PKPT) Berbasis Risiko di Inspektorat Daerah Kabupaten Bandung Putra Rizki Octaviano; Hn Hartikayanti
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11590

Abstract

This study aims to analyze the process of preparing a Risk-Based Annual Supervision Work Program (Program Kerja Pengawasan Tahunan/PKPT) at the Regional Inspectorate of Bandung Regency. Risk-based supervision is considered essential to improve the effectiveness and efficiency of internal control, particularly in response to limited resources of Government Internal Supervisory Apparatus (APIP) and the increasing complexity of risks in regional financial management. This research employs a qualitative method with a descriptive approach. Data were collected through in-depth interviews with the PKPT drafting team, observation, and documentation review of supervision planning documents and relevant regulations. The results indicate that the preparation of the risk-based PKPT has been conducted in accordance with the Risk-Based Supervision Planning Guidelines (PPBR) issued by BPKP, starting from the development of the audit universe, risk assessment, to the determination of supervision priorities. However, several challenges remain, including suboptimal risk identification and mapping across all regional work units, limited support from information systems or applications, and delays in central government supervision policies that affect the finalization of the PKPT document. This study concludes that although the risk-based PKPT preparation at the Regional Inspectorate of Bandung Regency has been implemented in line with the regulatory framework, improvements are still needed in risk management practices, inter-agency coordination, and the utilization of information technology to enhance the effectiveness and focus of internal supervision.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal, dan Kualitas Sistem Informasi Terhadap Pengelolaan Aset Tetap: Studi Kasus pada Pemerintah Daerah Kabupaten Bandung Hani Noviani; Heni Nurani Hartikayanti
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11600

Abstract

This study aims to analyze the influence of human resource competence, internal control system, and information system quality on fixed asset management at Bandung Regency Government. This research uses a quantitative approach with survey method through questionnaires. The research population consists of asset managers in Regional Work Units (SKPD) in Bandung Regency with a sample of 60 respondents selected using purposive sampling technique. Data were analyzed using multiple linear regression analysis with SPSS software. The results show that: (1) Human resource competence does not have a significant effect on fixed asset management; (2) Internal control system has a significant positive effect on fixed asset management; (3) Information system quality has a significant positive effect on fixed asset management; and (4) Simultaneously, human resource competence, internal control system, and information system quality have a significant effect on fixed asset management at Bandung Regency Government. The coefficient of determination test results show that the three independent variables are able to explain variations in fixed asset management, while the rest is influenced by other factors not examined in this study.
Sinergi Nilai-Nilai Islam dan Pendidikan Lingkungan Hidup dalam Pembelajaran Bahasa Inggris: Studi Kasus di SMA Insan Kamil Bogor Ratu Dinny Fauziah; Rika Rostiany; Neni Yuningsih
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11603

Abstract

                This study aims to analyze the synergy between Islamic values, Environmental Education (EE), and English Language Learning at Insan Kamil High School in Bogor. Using a mixed methods approach with a sequential explanatory design, data were collected through quantitative assessment of case study text projects by tenth-grade students, which were then explored further through semi-structured interviews and classroom observations (qualitative). The results of the study show a high level of integrative literacy with an average score of 82.2%, where Islamic values such as Khalifah and Mizan play a major moral role in understanding ecological issues. English language learning serves as a means of global articulation that allows students to communicate local environmental wisdom from an Islamic theological perspective. Qualitative findings reveal that the “Eco-Theology Scaffolding” strategy applied by teachers effectively bridges linguistic competence with spiritual awareness. This study concludes that this tripartite integration successfully shapes a globally literate and ecologically sensitive “Eco-Muslim” identity. This model has important implications for the development of interdisciplinary curricula in Islamic educational institutions to address the challenges of global sustainability in the 21st century.
Analisis Pengelolaan Rasio Keuangan Berdasarkan Implementasi UU Nomor 1 Tahun 2022 pada Pemerintah Kabupaten Sukabumi Ahmad Zulkifly Salman; Vicky Dzaky Cahaya Putra
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11605

Abstract

This study aims to analyze financial ratio management based on the implementation of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (HKPD Law) in the Sukabumi Regency Government. The implementation of the HKPD Law has brought significant changes to the structure of the Regional Revenue and Expenditure Budget (APBD), particularly in the regional transfer mechanism such as the General Allocation Fund (DAU), which is divided into block grants and specific grants. These changes have implications for regional financial management patterns and fiscal performance as reflected in financial ratios. This research employs a descriptive method with a qualitative approach. The data consist of primary data obtained through interviews with officials of the Regional Financial and Asset Management Agency (BPKAD) of Sukabumi Regency and secondary data in the form of APBD realization reports for the fiscal years 2021–2024. The analysis uses financial ratio indicators, including the independence ratio, effectiveness ratio, efficiency ratio, expenditure harmony ratio, and Regional Original Revenue (PAD) growth ratio. The results indicate that the implementation of the HKPD Law affects the structure of regional revenues and expenditures and requires adjustments in fiscal management. Changes in the DAU mechanism and strengthened regulation of regional taxation present both challenges and opportunities to enhance fiscal capacity and regional independence. Therefore, adaptive financial management strategies are needed to ensure that the objectives of fiscal decentralization are optimally achieved.
The Influence of Workload, Motivation, Commitment and Compliance on the Performance of Health Workers at Surakarta Islamic Hospital Muhammad Nahar Sarwani; Istiatin Istiatin; Yunia Wahdiati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11615

Abstract

This study aims to examine and analyze the influence of Workload, Motivation, Commitment, and Compliance on the performance of healthcare workers at Surakarta Islamic Hospital. The data analysis techniques utilized include Classical Assumption Tests (normality test, multicollinearity test, heteroscedasticity test) and Statistical Tests (multiple linear regression analysis, collinearity test, hypothesis testing, and the coefficient of determination), processed using SPSS software. Based on the results of the hypothesis testing, it can be concluded that Workload, Motivation, Commitment, and Compliance have a positive and significant effect on the performance of healthcare workers at Surakarta Islamic Hospital. Keywords: workload, motivation, commitment, compliance, healthcare worker performance
Itsbat Nikah dalam Perspektif Undang-Undang Perkawinan dan Kompilasi Hukum Islam ( KHI): Studi Perbandingan Putusan No. 87/Pdt.P/2025/Pa Spn dan No. 165/Pdt.P/2025/Pa Spn di Pengadilan Agama Sungai Penuh Erivan Angga Utama; Widiya Yul
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11617

Abstract

This study is entitled “Itsbat Nikah in the Perspective of the Marriage Law and the Compilation of Islamic Law (KHI): A Comparative Study of Decision No. 87/Pdt.P/2025/PA.Spn and No. 165/Pdt.P/2025/PA.Spn at the Sungai Penuh Religious Court.” The research aims to analyze and compare the judges’ legal reasoning in two itsbat nikah cases that resulted in different decisions, as well as to evaluate the application of legal norms from the perspective of the Marriage Law and the Compilation of Islamic Law (KHI). The research employs a normative–juridical approach (doctrinal legal research) combined with comparative and qualitative methods. The normative approach is used to examine written legal norms, such as Law No. 1 of 1974 in conjunction with Law No. 16 of 2019 and the KHI, as well as their implementation in the practice of religious courts. The comparative approach identifies similarities, differences, and patterns of judicial interpretation between the two decisions, while the qualitative approach interprets the meaning behind the judges’ legal considerations in a descriptive and interpretative manner. The findings indicate that the judges of the Sungai Penuh Religious Court applied the principle of harmonization between Islamic law and Indonesian positive law in assessing the validity of unregistered marriages. Decision No. 87/Pdt.P/2025/PA.Spn reflects an administrative-sociological approach, emphasizing the principle of maslahah and the community’s administrative needs to obtain legal certainty for religiously valid marriages. In contrast, Decision No. 165/Pdt.P/2025/PA.Spn demonstrates a normative-restrictive approach, rejecting the itsbat nikah petition due to a violation of the minimum marriage age as stipulated in Article 7 paragraph (1) of Law No. 16 of 2019. This difference shows that itsbat nikah is not merely a mechanism for legalizing unregistered marriages, but a judicial instrument to uphold legal certainty in line with justice, public benefit, and human rights protection. Accordingly, this study underscores the importance of synergy between religious law and state law in developing a fair, adaptive, and socially protective marriage legal system.
Pengaruh Work Life Balance dan Burnout Terhadap Kinerja Pegawai Pemerintah Generasi Milenial Robert Imanuel; Hendy Tannady
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11657

Abstract

This study aims to analyze how work-life balance (WLB) and burnout affect employee performance (EP) among millennial government employees in Jakarta from three institutional groups. The research subjects include Civil Servants (ASN), Government Employees with Work Agreements (PPPK), and other service providers (PJLP). This study uses a quantitative approach with 235 millennial employees as respondents. The data was analyzed using Structural Equation Modeling (SEM). The findings show that WLB has a positive effect on employee performance, while burnout has a negative relationship with work performance. This indicates that increased life balance has the potential to boost productivity, while work fatigue actually reduces employee effectiveness. Additionally, the research results emphasize how decisions implemented in government agencies can contribute to supporting the performance of millennial employees and creating a healthy work environment. These strategies not only help improve the performance of millennial employees but also support the achievement of a balance between their work and personal lives.

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