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Jurnal Riseta Soshum
Published by CV. Borneo Citra Kreatama
ISSN : -     EISSN : 30476208     DOI : https://doi.org/10.70392/jrs
Core Subject : Humanities, Health, Education, Social,
Humanities Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences
Jurnal Riseta Soshum dengan inisial JRs yang disingkat J Riseta Soshum merupakan jurnal yang diterbitkan 2 (dua) kali dalam setahun, yaitu dengan periode januari-Juni dan Juli-Desember oleh B-CRETA Publisher (CV. Borneo Citra Kreatama). J Riseta Soshum adalah jurnal multidisiplin nasional yang berfokus pada ruang lingkup kajian-kajian dalam berbagai isu dalam bidang ilmu-ilmu sosial dan humaniora yang mencakup ilmu sosial dan humaniora, ilmu ekonomi dan bisnis, ilmu sastra dan budaya, ilmu hukum, dan ilmu pendidikan sosial. Serta perubahan kajian-kajian terkini seperti pemberdayaan masyarakat, kelembagaan sosial dan pemerintah, sistem pengetahuan lokal, dan perubahan sosial nasional dalam berbagai perspektif. J Riseta Soshum bertujuan untuk menyebarluaskan hasil-hasil kajian dan atau pemikiran konseptual yang telah dicapai oleh peneliti.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 26 Documents
 1   2   3 
The Role of Whistleblowing System and Tax Sanctions in Improving Taxpayer Compliance: Peran Whistleblowing System dan Sanksi Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Dahlia, Devi Putri; Setiawaty, Agus
Jurnal Riseta Soshum Vol. 2 No. 2 (2025): J Riseta Soshum
Publisher : B-CRETA Publisher (CV. Borneo Citra Kreatama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70392/jrs.v2i2.7986

Abstract

This research aims to examine the influence of the whistleblowing system and the implementation of sanction on individual taxpayer compliance located in Samarinda Ilir. This study uses the theory of planned behavior to explain the relationships between the variables studied. A quantitative approach was used with primary data obtained through questionnaires. The sample used in this study involved 100 individual taxpayer respondents residing in Samarinda Ilir. The data in this study were analyzed using PLS-SEM through SmartPLS version 4 application. The result of this research show that the whistleblowing system and tax sanctions implementation significantly have a positive effect on taxpayer compliance. This indicates that the more effective the whistleblowing system, the higher the level of individual taxpayer compliance. Moreover, the stricter the tax sanctions imposed, the higher the level of individual taxpayer compliance. This research provides empirical evidence of the importance of establishing a whistleblowing system and enforcing tax sanctions to improve taxpayer compliance.
The Local Wisdom of the Acehnese People in Utilizing for Malaria and Asthma Treatment: Kearifan Lokal Masyarakat Suku Aceh dalam Pemanfaatan Tumbuhan Obat Untuk Malaria dan Asma Rahmah, Eka Nur; Pratama, Al Sira Salsa Madia; Ananda, Aulia; Sholelah, Annisa Mar'atus; Natasyah, Nanda Edlan Putri; Ahmad, Islamudin
Jurnal Riseta Soshum Vol. 3 No. 1 (2026): J Riseta Soshum
Publisher : B-CRETA Publisher (CV. Borneo Citra Kreatama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70392/jrs.v3i1.23

Abstract

Background: Malaria and asthma remain significant health challenges in Aceh, particularly in rural areas with limited access to modern healthcare. Objective: This study aims to identify and analyze traditional medicinal plants used by the Acehnese people in the treatment of malaria and asthma, focusing on plant parts, preparation methods, and ethnopharmacological relevance. Methods: A narrative review was conducted using primary literature published between 2017 and 2025, retrieved from Google Scholar. Sources were selected based on relevance, completeness, and credibility, and analyzed to identify usage patterns and cultural practices. Results: The findings indicate that Zingiber officinale (ginger) is the most frequently used plant (25%), followed by Piper betle (betel leaf), Acorus calamus (sweet flag), and Psidium guajava (guava). Rhizomes and leaves are the dominant plant parts utilized (40% each), with boiling as the most common preparation method (50%). These practices reflect the community’s local wisdom and empirical knowledge of bioactive compounds. Conclusion: The Acehnese people’s ethnomedicinal practices demonstrate strong potential for the development of standardized herbal medicines. Preserving and documenting local knowledge, while integrating it with modern pharmaceutical approaches, is essential to strengthen culturally rooted and sustainable healthcare systems.
The Implications of Karaeng Pattingalloang's Character Values on the Formation of National Character: Implikasi Nilai-Nilai Karakter Karaeng Pattingalloang Terhadap Pembentukan Karakter Bangsa Rahmawati, Rahmawati; Naya, Naya; Sanur, Ilham Samudra
Jurnal Riseta Soshum Vol. 3 No. 1 (2026): J Riseta Soshum
Publisher : B-CRETA Publisher (CV. Borneo Citra Kreatama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70392/jrs.v3i1.32

Abstract

Character education has a crucial role in producing a generation with strong personalities, high moral standards, and exceptional academic performance. Social dynamics are common in Indonesia, which emphasises how vital it is to improve character education through contextual learning. This study looks into Karaeng Pattingalloang's moral principles and how they relate to the growth of character education in Indonesia. By gathering numerous pertinent literature sources from books, character education journals, and online articles that can be analysed with an emphasis on searching for multiple keywords and flexible publication years, this study was carried out using a descriptive qualitative approach with a literature review method. According to the study's findings, Karaeng Pattingalloang displays important character traits like intellectualism and a love of learning, cultural tolerance and openness, visionary leadership and diplomatic abilities, integrity, and nationalism. These ideals are highly relevant in today's education, particularly when it comes to using history classes to help students internalise the admirable qualities of national heroes. It is anticipated that incorporating Karaeng Pattingalloang's character qualities into education will mould students into critical thinkers, open-minded individuals, honest people, and patriots. This result highlights how Karaeng Pattingalloang's exemplary character might work as a crucial historical basis for bolstering character education in Indonesia in the face of globalization's problems.
Transformation of the Position, Functions, and Authorities of the People’s Consultative Assembly in the Indonesian Constitutional System After the Amendment of the 1945 Constitution: Transformasi Kedudukan, Fungsi, Dan Kewenangan Majelis Permusyawaratan Rakyat Dalam Sistem Ketatanegaraan Indonesia Pasca Amandemen Uud 1945 Shaliha, Mar'ah; Al Fauzi, Muh. Reyhan; Aswini, Nur; Azisa, Nur; Maladewi, Nur; Firdaus; Syamsuri, Andi Santri
Jurnal Riseta Soshum Vol. 3 No. 1 (2026): J Riseta Soshum
Publisher : B-CRETA Publisher (CV. Borneo Citra Kreatama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70392/jrs.v3i1.33

Abstract

This article examines the changes in the position, functions, and role of the People’s Consultative Assembly (Majelis Permusyawaratan Rakyat/MPR) following the amendments to the 1945 Constitution of the Republic of Indonesia. This study employs a literature review method by analyzing constitutional law textbooks, academic journals, official MPR documents, and historical records of the reform era. Prior to the amendments, the MPR functioned as the highest state institution with extensive authority, including electing the President and Vice President and formulating the Broad Outlines of State Policy (GBHN) as national development guidelines. After the constitutional amendments, the MPR was transformed into a high state institution with a position equal to other state institutions, and its authority became more limited and focused, particularly on amending and enacting the Constitution, inaugurating the President and Vice President, and deciding on presidential dismissal under specific conditions based on decisions of the Constitutional Court. These changes represent not merely a reduction of authority but an effort to establish a more democratic and accountable constitutional system through the strengthening of the checks and balances principle. The findings indicate that despite its reduced authority, the MPR continues to play a crucial role in safeguarding constitutional continuity and symbolizing popular deliberation within Indonesia’s constitutional framework.
Legal Status of Pharmacists in Indonesia: A Normative Analysis of Pharmaceutical Regulation: Kedudukan Apoteker dalam Sistem Kesehatan Indonesia: Analisis Normatif Regulasi Kefarmasian Idris, Viviana
Jurnal Riseta Soshum Vol. 3 No. 1 (2026): J Riseta Soshum
Publisher : B-CRETA Publisher (CV. Borneo Citra Kreatama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70392/jrs.v3i1.35

Abstract

Pharmacists are an important element of health service systems, and there is a significant role in ensuring safe, effective, and rational use of drugs. This system of pharmacy practice continues to develop (as does the national health system) in Indonesia through a framework of laws and regulations. The purpose of this research is to analyze the legal status of pharmacist as a healthcare professional in accordance with Indonesian legislation and the ratio legiss of pharmaceutical laws. This research used a normative juridical approach with literature studies based on legal documents, government regulations and other scientific publication related to the pharmacy practice. The analysis based on government regulations shows that pharmacists as health practitioners have a strong legal legitimacy by 5 (five) regulations in the context of professional practice only, licensing, pharmaceutical services and patient safety. With regard to pharmaceutical product management and clinical pharmacy services, these regulations highlight that they fall under the umbrella of pharmaceutical practice. The national health system has also seen recent regulatory reforms that further enhance legal protection of pharmaceutical professionals while providing an avenue for higher quality healthcare services. The evolution of pharmaceutical regulation is also paradigm for the movement in pharmacy practice from a product-oriented to a patient-centred model of pharmaceutical care. Thus, recognizing the regulatory framework and the legal reasoning underpinning these policies is important to enhance pharmacists' professionalism as well as to promote safe and effective healthcare systems in Indonesia.
A Study of Bird's Nest Tax Non-Compliance in Kutai Kartanegara Regency: An Attribution Theory Perspective: Studi Ketidakpatuhan Pajak Sarang Burung Walet di Kabupaten Kutai Kartanegara: Perspektif Teori Atribusi Bahtiar, Faudia Nur; Setiawaty, Agus
Jurnal Riseta Soshum Vol. 3 No. 1 (2026): J Riseta Soshum
Publisher : B-CRETA Publisher (CV. Borneo Citra Kreatama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70392/jrs.v3i1.37

Abstract

This study aims to uncover the factors causing non-compliance in the swallow's nest tax in Kutai Kartanegara from the perspective of the tax authorities and taxpayers. Qualitative approach used in this study with data collection was conducted through in-depth interviews with informants who are tax officials and taxpayers of swallow's nest. The results revealed that taxpayer non-compliance is caused by a lack of knowledge and awareness, ineffective socialization, uncertain income, high tax rates, minimal audits and application of tax sanctions, and the absence of an authority that regulates the market price of swallow's nest. This study recommends increasing tax socialization and sanction enforcement to improve taxpayer compliance. This study contributes to the development of tax implementation to focus on factors that can reduce non-compliance with the swallow's nest tax, thereby increasing regional revenue.

Page 3 of 3 | Total Record : 26

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