AT-TAKLIM: Jurnal Pendidikan Multidisiplin
AT-TAKLIM: Jurnal Pendidikan Multidisiplin adalah jurnal ilmiah yang didedikasikan untuk mempublikasikan penelitian dan kajian akademis di bidang pendidikan dengan pendekatan multidisiplin. Jurnal ini memuat artikel-artikel penelitian, ulasan pustaka, dan kontribusi ilmiah lainnya yang meliputi bidang-bidang seperti kurikulum dan pembelajaran, manajemen pendidikan, teknologi pendidikan, serta kebijakan, evaluasi pendidikan, serta laporan penelitian. Tujuan utama jurnal ini adalah sebagai wadah bagi para peneliti, akademisi, praktisi pendidikan, dan pengambil kebijakan untuk berbagi pengetahuan dan inovasi dalam upaya meningkatkan kualitas pendidikan secara global. Jurnal ini dikelola dan diterbitkan oleh PT. Hasba Edukasi Mandiri, dan terbit setiap bulan.
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<![CDATA[PENGARUH INTENSITAS ASET TETAP, TRANSAKSI HUBUNGAN ISTIMEWA, DAN BEBAN PAJAK TANGGUHAN TERHADAP PRAKTIK PENGHINDARAN PAJAK ]]>
<![CDATA[Anjeng Sri Rukoyah]]>;
<![CDATA[Adhitya Putri Pratiwi]]>
<![CDATA[ AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 8 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Agustus) ]]>
Publisher : <![CDATA[PT. Hasba Edukasi Mandiri ]]>
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DOI: 10.71282/at-taklim.v2i8.816
<![CDATA[This study aims to determine the effect of fixed asset intensity, related party transaction, and deferred tax expense on tax avoidance practices. The population in this study were energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023 with a total sample of 11 companies for 5 years that met the predetermined criteria from a total of 90 companies and using a sampling technique, namely Purposive Sampling. The analysis used is multiple linear regression analysis and data processing is carried out with the help of Eviews 12 software. The results showed that simultaneously fixed asset intensity, related party transaction, and deferred tax expense affect tax avoidance practices. Partial research results show that fixed asset intensity has no effect on tax aggressiveness, special relationship transactions have no effect on tax avoidance practices, and deferred tax liabilities affect tax avoidance practices.]]>
<![CDATA[EFEKTIFITAS METODE DEMONSTRASI DAN PRAKTIKUM DALAM PEMBELAJARAN DI SD NEGERI LOSARI PLOSO ]]>
<![CDATA[Siti Wulandari Novitasari]]>;
<![CDATA[M. Qoyum Zuhriawan]]>;
<![CDATA[M. Aliyul Wafa]]>
<![CDATA[ AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 8 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Agustus) ]]>
Publisher : <![CDATA[PT. Hasba Edukasi Mandiri ]]>
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DOI: 10.71282/at-taklim.v2i8.823
<![CDATA[Success in learning is an achievement obtained by students through the learning process in the form of abilities, attitudes and skills. The learning outcomes in this study are the results of learning to perform ablution. The purpose of the study was to determine the effect of using demonstration and practicum methods on improving student learning outcomes in Islamic Religious Education subjects at SD Negeri Losari Ploso Jombang, East Java in the 2024/2025 Academic Year. This type of research uses a quasi-experimental method. The sample in the study was 32 students in class IV A as the experimental class who were given treatment using the Practicum method, and also 30 students in class IV B as the control class who were given treatment using the Demonstration method. The sampling technique was Purposive Sampling which was chosen based on teacher considerations, the instrument in this study was a multiple-choice test. The data collection technique was in the form of a test (Pretest-Posttest) totaling 25 questions, observation, interviews and tests. While the data analysis technique used in the study was the independent sample t-test with the SPSS application. The application of the demonstration method given treatment to the control class can significantly affect student learning outcomes in fiqh material. Then in the experimental class given treatment with the practicum method can affect student learning outcomes. Based on the average value of student learning outcomes before treatment on the results (Pre-test) with the learning outcomes obtained in the experimental class based on an average value of 66.63, then on the learning outcomes of the control class with an average value of 66.31. After both classes were given treatment in the experimental class using the practicum method while in the control class using the demonstration method, it can be seen that the average value of student learning outcomes after being given treatment on the results (Post-test) of the experimental class was 82.33 and the control class was 74.53.Thus, it can be said that there is a significant influence on the use of demonstration and practicum methods on student learning outcomes in Islamic Religious Education subjects at Losari Ploso Elementary School, Jombang, East Java in the 2024/2025 Academic Year.]]>
<![CDATA[Analisis Ekonomi terhadap Efektivitas Peningkatan Denda Lalu Lintas dalam Menekan Pelanggaran di Indonesia ]]>
<![CDATA[Li Yafei]]>;
<![CDATA[Trubus Rahardiansah]]>
<![CDATA[ AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 8 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Agustus) ]]>
Publisher : <![CDATA[PT. Hasba Edukasi Mandiri ]]>
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DOI: 10.71282/at-taklim.v2i8.824
<![CDATA[Penelitian ini bertujuan untuk menganalisis efektivitas peningkatan denda lalu lintas dalam menurunkan tingkat pelanggaran di Indonesia dengan menggunakan pendekatan ekonomi perilaku, khususnya Deterrence Theory dan Cost-Benefit Analysis. Metode penelitian yang digunakan adalah kuantitatif dengan analisis deskriptif dan regresi linear sederhana terhadap data sekunder dari Kepolisian Republik Indonesia dan Badan Pusat Statistik. Hasil penelitian menunjukkan bahwa peningkatan denda lalu lintas berpengaruh signifikan terhadap penurunan jumlah pelanggaran dengan rata-rata penurunan sebesar ±17% pada periode awal penerapan. Namun, efek jera cenderung berkurang dalam jangka menengah-panjang apabila tidak disertai penegakan hukum yang konsisten, peningkatan kesadaran hukum, dan dukungan teknologi pengawasan. Penelitian ini merekomendasikan kebijakan peningkatan denda yang dibarengi dengan strategi penegakan hukum berkelanjutan dan edukasi masyarakat untuk menciptakan keselamatan lalu lintas yang lebih baik.]]>
<![CDATA[Integration of ChatGPT in High School Chemistry Education: An Exploratory Study on the Use of AI by Teachers and Students ]]>
<![CDATA[Catur Fathonah Djarwo]]>;
<![CDATA[Alex Agustinus Lepa]]>
<![CDATA[ AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 8 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Agustus) ]]>
Publisher : <![CDATA[PT. Hasba Edukasi Mandiri ]]>
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DOI: 10.71282/at-taklim.v2i8.829
<![CDATA[The rapid development of artificial intelligence technology has opened new opportunities for transforming learning in various disciplines, including chemistry. Given the urgency of increasing digital literacy and the need for adaptive learning resources, the utilization of ChatGPT as a learning tool at the high school level is an important topic to examine. This study explores how teachers and students use ChatGPT in the chemistry learning process, identifying the benefits, challenges, and pedagogical applications of its use. An exploratory qualitative case study design was used, involving two teachers and ten students. Data were collected through semi-structured interviews, observation, and documentation and analyzed thematically. The results showed that ChatGPT was used as a partner for clarifying concepts, a tool for preparing questions, and a medium for reflecting on learning. However, optimal use was limited by students' low skill level in composing appropriate prompts and teachers' limited ability to validate information from AI. This study concludes that integrating ChatGPT into chemistry education positively impacts concept understanding and independent learning but requires pedagogical intervention, such as AI literacy training and developing critical and reflective learning strategies. This study contributes to the theoretical development of AI integration in science education, offering practical recommendations for developing teacher and student competencies in effectively and responsibly utilizing technology.]]>
<![CDATA[THE EFFECT OF INTELLECTUAL CAPITAL ON MARKET VALUE IN BANKING SECTORS LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2020-2024 PERIOD ]]>
<![CDATA[Yella Deswita]]>;
<![CDATA[Dina Patrisia]]>
<![CDATA[ AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 8 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Agustus) ]]>
Publisher : <![CDATA[PT. Hasba Edukasi Mandiri ]]>
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DOI: 10.71282/at-taklim.v2i8.835
<![CDATA[This study aims to analyze the influence of intellectual capital on market value in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) which consists of the components Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The analysis method used is multiple regression by considering the control variables of company size (Size) and leverage. The results of the study show that VAIC has a significant positive influence on the company's market value. This indicates that effective intellectual capital management, through human resource development, innovation, and structural efficiency, can increase stakeholder trust and drive increased market value. This study emphasizes the importance of intellectual capital management as a strategy to strengthen the competitiveness and financial performance of banking companies in the knowledge-based economy era.]]>
<![CDATA[PENGGUNAAN MEDIA SOSIAL INSTAGRAM DAN BODY IMAGE TERHADAP KEPERCAYAAN DIRI SISWA ]]>
<![CDATA[Faiqoh Nurul Arista]]>;
<![CDATA[Eko Harianto]]>;
<![CDATA[Patria Jati Kusuma]]>
<![CDATA[ AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 8 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Agustus) ]]>
Publisher : <![CDATA[PT. Hasba Edukasi Mandiri ]]>
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DOI: 10.71282/at-taklim.v2i8.852
<![CDATA[This study examines the effect of Instagram social media use and body image on students’ self-confidence at SMA Negeri 9 Purworejo. In the digital era, social media platforms such as Instagram have become a dominant space for adolescents to interact, present themselves, and seek social validation. Excessive exposure to idealized images can shape body image and influence self-confidence. Using a quantitative correlational design, the research involved 170 students selected through purposive sampling. Data were collected via Likert-scale questionnaires measuring Instagram use, body image, and self-confidence. Multiple linear regression analysis revealed that Instagram use and body image simultaneously have a significant positive effect on self-confidence. These findings indicate that healthy Instagram use and a positive body image contribute to greater self-confidence among students, highlighting the importance of social media literacy and self-acceptance in adolescence.]]>
<![CDATA[PENGARUH LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI ERA DIGITALISASI PADA TOKO KELONTONG DI KECAMATAN KABUN ]]>
<![CDATA[Ningsih Kusumawati]]>;
<![CDATA[Makmur]]>;
<![CDATA[Seprini]]>
<![CDATA[ AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 8 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Agustus) ]]>
Publisher : <![CDATA[PT. Hasba Edukasi Mandiri ]]>
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DOI: 10.71282/at-taklim.v2i8.853
<![CDATA[This study aims to determine the effect of financial literacy and financial inclusion simultaneously on the performance of Micro, Small and Medium Enterprises (MSMEs) in the digitalization era at Grocery Stores in Kabun District. This study uses a type of quantitative research, where the research results can be processed using mathematical and statistical calculations. The population used in this study is the number of MSMEs according to the scale of business and Kabun District based on data from the UKM cooperative office, transmigration and labor of Rokan Hulu in 2021-2024 with a total of 2,267 MSMEs. The sampling technique used the slovin formula, with a sample size of 96 respondents. The data collection technique in this study was to distribute questionnaires, documentation, and interviews. The data analysis technique used SPSS ver.30 software. The results of this study indicate that the t test results show that financial literacy (X1) has a significant effect on the performance of MSMEs (Y), in the t test results financial inclusion (X2) also significantly affects the performance of MSMEs (Y) and the results of the f test show that financial literacy and financial inclusion have a significant effect simultaneously on the performance of MSMEs. It is known that the t test results which have the highest t value and beta coefficient are financial literacy, so that financial literacy has the strongest influence on MSME performance compared to financial inclusion.]]>
<![CDATA[ANALISIS PENGARUH HARGA PATOKAN EKSPOR CRUDE PALM OIL (CPO) DAN KURS TERHADAP PENERIMAAN BEA KELUAR PADA KPPBC TMP B PALEMBANG PERIODE 2019-2024 ]]>
<![CDATA[Alif Maulana Ibrahim]]>;
<![CDATA[Silvana Syah]]>
<![CDATA[ AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 8 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Agustus) ]]>
Publisher : <![CDATA[PT. Hasba Edukasi Mandiri ]]>
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DOI: 10.71282/at-taklim.v2i8.857
<![CDATA[This study aims to analyze the effect of the export reference price of Crude Palm Oil (CPO) and the USD exchange rate on export duty revenue at the Customs and Excise Office Type Madya Pabean B Palembang. The research employs a quantitative approach using multiple linear regression analysis. The data used are monthly secondary data from January 2019 to December 2024, sourced from official institutions such as the Ministry of Trade, Bank Indonesia, and the Directorate General of Customs and Excise. The results indicate that both the export reference price and the USD exchange rate have a positive and significant effect on export duty revenue, both partially and simultaneously. The regression model used is able to explain a substantial portion of the variation in export duty revenue over time. The study concludes that price and exchange rate dynamics are key factors in optimizing state revenue from the export sector.]]>
<![CDATA[REVITALISASI UPACARA ADAT SEREN TAUN SEBAGAI MEDIA EDUKASI KULTURAL MASYARAKAT CIGUGUR KUNINGAN ]]>
<![CDATA[Muhammad Gilang Abdya Fachreza]]>;
<![CDATA[Aris Kurniawan]]>
<![CDATA[ AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 8 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Agustus) ]]>
Publisher : <![CDATA[PT. Hasba Edukasi Mandiri ]]>
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DOI: 10.71282/at-taklim.v2i8.858
<![CDATA[Indonesia is a country rich in culture, influenced by various geographical conditions and a long historical journey, resulting in the formation of various traditions that are still preserved to this day. This research discusses the Seren Taun ceremony tradition in Cigugur, Kuningan, West Java, as one of the cultural traditions of the Sundanese community. Seren Taun has three main values. First, as an expression of gratitude to God for a sufficient harvest, this tradition teaches the importance of gratitude to the God of the universe. Second, Seren Taun serves as a unifying medium for the people of Cigugur who live in religious and belief diversity, fostering relationships among fellow humans. Third, this ceremony plays a role in preserving traditions passed down by previous generations, thereby fostering a love for preserving nature. Seren Taun is not just a ceremonial traditional ritual, but serves as an educational medium to preserve the cultural identity of the Sundanese ancestors.]]>
<![CDATA[Paparan Particulate Matter 2.5 (PM2.5) Dan Iklim Mikro Sebagai Faktor Risiko Pada Pneumonia Balita Di Daerah Perkotaan ]]>
<![CDATA[Wahyu Setiaji]]>
<![CDATA[ AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 8 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Agustus) ]]>
Publisher : <![CDATA[PT. Hasba Edukasi Mandiri ]]>
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DOI: 10.71282/at-taklim.v2i8.860
<![CDATA[Pneumonia remains one of the leading cause of death among under-fives in urban areas in Indonesia. PM2.5 fine dust particles as a component of air pollution play a role in increasing the risk of pneumonia through airway damage and decreased immunity. Microclimatic conditions such as temperature, humidity, and rainfall also exacerbate the impact of PM2.5. Factors such as exclusive breastfeeding, nutritional status, vitamin A supplementation, measles immunization coverage, home ventilation, and the surrounding environment are crucial in determining the susceptibility of under-fives to pneumonia. This study used a literature study method with a theme analysis approach and synthesized relevant primary sources published between 2017 and 2025. The results showed a positive correlation between PM2.5 concentrations and the incidence of under-five pneumonia in several urban areas in Indonesia. The complex interactions between PM2.5 exposure, microclimatic conditions, and social, economic, and environmental factors suggest the need for more comprehensive public health interventions. PM2.5 exposure control needs to be accompanied by efforts to improve nutritional status, promote exclusive breastfeeding, immunization, and improve the quality of the home environment as a more comprehensive preventive measure. To support more effective policy development, further research with spatial data and socio-economic aspects is needed to design effective and sustainable urban public health policies.]]>
