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Contact Name
Riyan Maulana
Contact Email
nasajurnal@gmail.com
Phone
+6285260386296
Journal Mail Official
nasajurnal@gmail.com
Editorial Address
Desa Cot Cut, Kecamatan Kuta Baro Kabupaten Aceh Besar – Kode Pos 23372
Location
Kab. aceh besar,
Aceh
INDONESIA
Jurnal Penelitian Progresif (JPP)
Published by CV NASKAH ACEH
ISSN : -     EISSN : 29634369     DOI : https://doi.org/10.61992/jpp
Kewajiban perkembangan ilmu pengetahuan yang harus dimanfaatkan langsung baik secara teoritis maupun empiris terbukti telah memberikan dampak positif dari berbagai aspek kehidupan masyarakat. Perkembangan ilmu di berbagai bidang banyak memberikan manfaat bagi peningkatan efektifitas dan efisiensi dalam kegiatan masyarakat sehingga memberikan kontribusi nyata bagi efektifitas pelaksanaan tugas-tugas administasi baik di lembaga pemerintah maupun swasta. Namun, hingga saat ini banyak dari penelitian terkait dengan berbagai disiplin ilmu yang banyak dilakukan oleh akademisi, praktisi maupun peneliti belum terpublikasi secara luas sehingga banyak informasi penting di dalamnya tidak dapat diakses secara langsung oleh masyarakat. Oleh karena itu, Jurnal Penelitian Progressif ini hadir menjadi mitra peneliti untuk menampung inspirasi dalam mempublikasikan hasil penelitiannya. JPP: Jurnal Penelitian Progresif diterbitkan Dua Kali dalam setahun, yaitu pada bulan Oktober s.d. Februari dan Maret s.d. Agustus.
Arjuna Subject : Umum - Umum
Articles 102 Documents
MONITORING AND EVALUATION OF THE TAX VOLUNTEER PROGRAM FOR THE COUNTRY IN SUPPORTING THE DIGITAL TRANSFORMATION OF TAX ADMINISTRATION Nathan Al Difari; Abdal
Jurnal Penelitian Progresif Vol 5 No 2 (2026): MARCH 2026 - AUGUST 2026
Publisher : CV Naskah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jpp.v5i2.357

Abstract

The Tax Volunteer Program for the Nation (RENJANI) is a strategic initiative of the Directorate General of Taxes (DGT) that utilizes trained university students as volunteer tax service agents . Amidst the acceleration of the digital transformation of Indonesian tax administration through the implementation of the Coretax system and the expansion of electronic services , RENJANI serves as a bridge between taxpayers and the ever- changing tax system . This study aims to analyze the effectiveness of the RENJANI program, identify obstacles to its implementation , and explain its contribution to the digital transformation of taxation and public services . Using a qualitative approach with a systematic document study method , data were obtained from tax regulations , official DGT reports , academic publications , and relevant public policy documents for the 2019–2023 period . The analysis was conducted through source triangulation and the CIPP (Context, Input, Process, Product) evaluation framework . The results show that RENJANI has contributed significantly to increasing tax compliance and literacy , with the number of taxpayers served increasing from 23,450 (2019) to 78,340 (2023), and the service satisfaction index reaching 86.1%. However , this program faces obstacles . Structural challenges include digital infrastructure disparities in the 3T ( frontier and remote) regions , variations in volunteer capacity , and rigid institutional coordination . The novelty of this research lies in the comprehensive application of the CIPP evaluation framework to university- based volunteer programs in the context of the digitalization of Indonesian public administration . Policy implications include the need for standardization of training modules , strengthening cross- sector coordination protocols , and integrating RENJANI into the digital tax governance ecosystem .
LEGAL ANALYSIS OF GROSS HUMAN RIGHTS VIOLATIONS IN ARMED CONFLICT: A STUDY OF INTERNATIONAL COURT DECISIONS Jhonny Valentino; Hotnida Suriani Siregar; Vajriah Chairun Nisa'a Purba
Jurnal Penelitian Progresif Vol 5 No 2 (2026): MARCH 2026 - AUGUST 2026
Publisher : CV Naskah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jpp.v5i2.361

Abstract

Non- international armed conflicts consistently give rise to massive and systematic human rights violations , which demand a comprehensive international legal response . The case of The Prosecutor v. Dominic Ongwen ( ICC-02/04-01/15) is one of the most monumental decisions in the history of the International Criminal Court (ICC), presenting a previously untested legal dimension , particularly regarding the defendant 's dual status as a former child soldier and perpetrator of large -scale international crimes . This study aims to analyze the application of the 1998 Rome Statute and the Optional Protocol to the CRC on the Involvement of Children in Armed Conflict (OPAC) in qualifying gross human rights violations in the Ongwen case , as well as to examine the ICC's legal considerations in determining criminal responsibility and sentencing of the defendant . The method used is normative legal research with a statutory approach , a case approach , and a conceptual approach , based on a literature study of primary, secondary , and tertiary legal materials . The research results show that the ICC successfully qualified 62 charges of war crimes and crimes against humanity based on Article 7 and Article 8 of the Rome Statute , including the recognition of forced marriage as another inhumane act and forced pregnancy as a war crime — both of which constitute historic jurisprudential precedents. The synergy between the Rome Statute and the OPAC strengthens the prosecution of the recruitment of children under the age of 15 , although the gap in the age threshold with the OPAC creates a normative gray area . The ICC rejected the duress defense and asserted that past victim status does not eliminate criminal responsibility, as confirmed by the 2022 appeals ruling . This study recommends harmonization of the age threshold between the two instruments , the development of a reparation mechanism based on psychosocial rehabilitation , and the strengthening of national legislation in criminalizing child recruitment by non-state actors .
LINKING DEFENSE INDUSTRIAL POLICY AND MONETARY STABILITY: THE DEFENSE EXPORT-LED STABILIZATION FRAMEWORK FOR INDONESIA Haekal Hakim, Novky Asmoro; Novky Asmoro
Jurnal Penelitian Progresif Vol 5 No 2 (2026): MARCH 2026 - AUGUST 2026
Publisher : CV Naskah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jpp.v5i2.362

Abstract

Exchange-rate volatility remains a persistent challenge for developing economies, particularly during periods of global monetary tightening and geopolitical uncertainty. In Indonesia, external shocks have increased pressure on the Rupiah and highlighted the limitations of relying solely on conventional monetary instruments to maintain currency stability. This study examines the potential role of defense technology exports as a structural source of foreign exchange earnings capable of supporting long-term monetary resilience.Using a descriptive-analytical qualitative approach supported by macroeconomic indicators, defense-industrial data, official reports, and scenario-based projections, the study develops the Defense Export-Led Stabilization Framework to explain the relationship between defense industrial policy and exchange-rate stability. The analysis evaluates the export readiness of Indonesia's major defense enterprises and assesses their potential contribution to foreign exchange inflows, current-account improvement, and reserve accumulation.The findings indicate that Indonesia's defense industry possesses sufficient technological capability and export readiness to generate significant foreign exchange earnings. Under a moderate export-expansion scenario, annual defense export revenues are projected to reach approximately USD 1.9 billion. These inflows may contribute to strengthening external-sector performance, increasing foreign exchange liquidity, and enhancing market demand for the Rupiah through export-driven mechanisms.This study contributes to the literature by linking defense industrial policy and monetary stability within a unified analytical framework. The proposed Defense Export-Led Stabilization Framework offers a strategic perspective on how technology-intensive defense exports can support long-term economic resilience and monetary stability in developing economies.
ORGANIZATIONAL RESILIENCE THROUGH STRATEGIC TRANSFORMATION: ANALYSIS OF MANAGERIAL DECISIONS OF PT BLUE BIRD TBK IN FACING THE PANDEMIC CRISIS AND DIGITAL DISRUPTIONS Anggun Ananda; Ani Rahmawati; Amanda Olivia; Three Daughters Daeli
Jurnal Penelitian Progresif Vol 5 No 2 (2026): MARCH 2026 - AUGUST 2026
Publisher : CV Naskah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jpp.v5i2.369

Abstract

This study aims to analyze the managerial decision-making process of PT Blue Bird Tbk in response to digital disruption and the COVID-19 pandemic crisis, as well as to examine its contribution to building organizational resilience. The research employs a qualitative approach with a descriptive case study design. Data were gathered through a documentary study of annual reports, audited financial statements, company publications, and relevant scientific literature covering the 2020–2025 period. Data analysis followed the interactive model of Miles, Huberman, and Saldaña, which includes data condensation, data display, and conclusion drawing/verification through pattern matching with theories of managerial decision-making, organizational resilience, and strategic transformation. The findings indicate that PT Blue Bird Tbk's success in navigating external pressures stems from adaptive, technology-driven managerial decisions. The company executed digital transformation by developing the MyBluebird application, expanding strategic collaborations with various digital platforms, and implementing service diversification through a multi-product, multi channel, and multi-payment approach. Furthermore, the company managed the pandemic crisis through operational efficiency and the expansion of logistics services. The results also demonstrate that PT Blue Bird Tbk successfully navigated the stages of organizational resilience namely anticipation, coping, and adaptation thereby sustaining business continuity and enhancing competitiveness amidst a shifting industrial landscape. Consequently, appropriate managerial decision-making, sustainable digital transformation, and adaptive leadership serve as the primary factors in establishing organizational resilience.
THE CONCEPT OF HUMANKIND ACCORDING TO CHRISTIAN PHILOSOPHY (IMAGO DEI) AND ITS IMPLICATIONS FOR CHRISTIAN RELIGIOUS EDUCATION WITHIN THE CHURCH, FAMILY, AND EDUCATIONAL INSTITUTIONS Hamonangan Masasko Anthoni; Suranto; Agustria Empi; Ellya Nora Manurung
Jurnal Penelitian Progresif Vol 5 No 2 (2026): MARCH 2026 - AUGUST 2026
Publisher : CV Naskah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jpp.v5i2.365

Abstract

The concept of humankind from a Christian philosophical perspective is rooted in the teaching of Imago Dei, the belief that humans are created in the image and likeness of God. This understanding affirms human dignity as beings possessing intrinsic values, rationality, freedom, moral responsibility, and a purpose in life. This study aims to analyze the philosophical and theological meaning of Imago Dei and its implications for the development of Christian Religious Education (CRE). In the context of CRE, the concept of Imago Dei has significant implications for educational goals, learning methods, the relationship between teachers and students, and the formation of Christian character. The research method used is a literature review with a descriptive-analytical approach to the concept of humankind according to Christian philosophy and its relevance in contemporary Christian religious education. The results indicate that Imago Dei not only affirms human identity as God's creation but also serves as the basis for education oriented toward character formation, the development of spiritual potential, and the affirmation of one's calling in the light of Christ. Christian Religious Education must therefore function as a means of transformation that guides students to live in accordance with their dignity as images of God.
CHRISTIAN VALUES IN EDUCATION AS A CONTRIBUTING FACTOR TO TOLERANCE WITHIN THE INDONESIAN CHINESE COMMUNITY Evans Winata; Suranto; Ellya Nora Manurung; David Samuel; Damai Wijaya
Jurnal Penelitian Progresif Vol 5 No 2 (2026): MARCH 2026 - AUGUST 2026
Publisher : CV Naskah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jpp.v5i2.366

Abstract

This article observes the dynamics of coexistence within the Indonesian Chinese community, a community that is itself internally diverse in terms of religion. Within a single community, and even within a single family, one may find members who practice Buddhism, Catholicism, Protestant Christianity, and in smaller numbers, Islam. Despite this diversity, the community generally demonstrates a relatively high degree of tolerance in daily life, with friction that tends to be minor and limited to matters related to religious ritual. This article seeks to trace one of the factors that contributes to this pattern of tolerance, particularly from the perspective of Christian values in religious education. The argument proposed is that the biblical command to honor one's parents, as contained in the Fifth Commandment of the Ten Commandments, practically functions as a moral restraint for young Christians when facing religious differences with parents who still practice Buddhism. This tends to encourage a persuasive and patient approach rather than a confrontational one, and in turn helps preserve harmony within families and the broader community. The article also reflects on the pastoral implications of this pattern, including the fairly common phenomenon in which some parents come to express faith in Christ near the end of their lives.
PHILOSOPHICAL RECONSTRUCTION OF CHRISTIAN RELIGIOUS EDUCATION IN BUILDING TOLERANCE AWARENESS WITHIN THE MULTICULTURAL SOCIETY OF MAKASSAR CITY Juni Balle; Suranto; Ritwan Imanuel Tarigan; Anselma Mildani Sibero
Jurnal Penelitian Progresif Vol 5 No 2 (2026): MARCH 2026 - AUGUST 2026
Publisher : CV Naskah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jpp.v5i2.367

Abstract

This article examines the philosophical reconstruction of Christian Religious Education (CRE) as an instrument for building tolerance awareness within the multicultural society of Makassar City. Utilizing a qualitative research method based on library research and a hermeneutical-philosophical approach, this article analyzes the ontological, epistemological, and axiological foundations of CRE in the context of cultural, ethnic, and religious diversity in Makassar. Reconstruction is carried out on the paradigm, curriculum, methodology, and value orientation of CRE by integrating the thought of educational philosophers, multicultural theologians, and religious tolerance scholars. The findings indicate that philosophically reconstructed CRE can transcend doctrinal-exclusive approaches and transform into a dialogical pedagogy that situates the encounter with the "Other" as a formative moment of faith. The multicultural-tolerant CRE model formulated encompasses four dimensions: the theological-biblical dimension, the philosophical-hermeneutical dimension, the pedagogical-praxis dimension, and the socio-cultural dimension. These findings make a significant contribution to the development of contextual, inclusive, and relevant CRE for building a tolerant civil society in Makassar City.
THE CONCEPT AND IMPLEMENTATION OF SUSTAINABILITY ACCOUNTING IN THE CIRCULAR ECONOMY OF WASTE MANAGEMENT (CASE STUDY: BONTANG CITY WASTE BANK) Sitti Rahma Sudirman; Mega Norsita; Abd Rahman Maulana
Jurnal Penelitian Progresif Vol 5 No 2 (2026): MARCH 2026 - AUGUST 2026
Publisher : CV Naskah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jpp.v5i2.330

Abstract

This study analyzes the implementation of sustainability accounting in the circular economy of waste management at the Bontang City Waste Bank. Using a qualitative case study approach, data were collected through in-depth interviews, observation, and document analysis. The findings reveal an uneven implementation of the Triple Bottom Line (TBL). While the economic aspect is well-structured with financial records, the social and environmental impacts remain undocumented. Key barriers are limited human resource capacity and a minimalistic accounting system. This study contributes empirically to sustainability accounting literature in community-based circular economy initiatives and recommends simple TBL based reporting templates and training.
THE TRANSFORMATION OF BUSINESS ORGANIZATIONS IN THE DIGITAL ERA: CHANGES IN LEARNING ORGANIZATION AND KNOWLEDGE MANAGEMENT PRACTICES A SYSTEMATIC LITERATURE REVIEW Umi Masithoh; Agung Nugroho; Luthfi Imam Fahrudi; Wahyu Kurniawan Permadi; Muh Zindi Fahim
Jurnal Penelitian Progresif Vol 5 No 2 (2026): MARCH 2026 - AUGUST 2026
Publisher : CV Naskah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jpp.v5i2.331

Abstract

This study aims to examine how digital transformation reshapes learning organization and knowledge management practices in business organizations and to identify the resulting organizational impacts and research gaps. Using a Systematic Literature Review approach guided by the PRISMA 2020 protocol, this study analyses 20 Scopus indexed journal articles published between 2015 and 2025. The review focuses on the concepts of digital transformation, learning organization, and knowledge management within organizational contexts. The findings indicate that digital transformation strengthens continuous learning, digital skill development, and dynamic knowledge flows, while organizational outcomes are most strongly reflected in innovation capability, agility, and adaptability. However, performance effects remain contingent on effective learning and knowledge integration, highlighting persistent conceptual and methodological gaps in the literature.
IMPLEMENTATION OF COMPUTER-BASED NATIONAL ASSESSMENT (ANBK) AT SMP NEGERI 1 KETAMBE IN SOUTHEAST ACEH REGENCY Jiwa Malem Marsya
Jurnal Penelitian Progresif Vol 5 No 2 (2026): MARCH 2026 - AUGUST 2026
Publisher : CV Naskah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jpp.v5i2.334

Abstract

The purpose of this study is to determine how the computer-based national assessment (ANBK) is implemented at SMP Negeri 1 Ketambe in Southeast Aceh Regency and the obstacles encountered in implementing ANBK at SMP Negeri 1 Ketambe in Southeast Aceh Regency. This study is a qualitative study conducted at SMP Negeri 1 Ketambe in Southeast Aceh Regency. The subjects in this study were the school principal and the ANBK implementation committee. The data collection techniques used in this study were observation sheets, interview guidelines, and documentation. Data analysis in this study was conducted by reducing the presentation, drawing conclusions, and validating the data. The results of this study on the implementation of the ANBK computer-based national assessment at SMP Negeri 1 Ketambe in Southeast Aceh Regency and the obstacles encountered in implementing the ANBK at SMP Negeri 1 Ketambe in Southeast Aceh Regency were seen from the analysis of research data from observations, interviews, and documentation, show that the implementation of ANBK at SMP Negeri 1 Ketambe in Southeast Aceh Regency has been carried out without any obstacles, with all implementation indicators being fulfilled, namely the AN room for students, supervisors, proctors, and technicians, the duties of supervisors, proctors, and technicians, and the rules and regulations for supervisors, proctors, and technicians, which were carried out in accordance with the predetermined steps.

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