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PESHUM
Published by CV ULIL ALBAB CORP
ISSN : -     EISSN : 28288017     DOI : 10.56799
PESHUM: Jurnal Pendidikan, Sosial, dan Humaniora diterbitkan oleh CV. ULIL ALBAB CORP. PESHUM : Jurnal Pendidikan, Sosial, dan Humaniora menerbitkan artikel bidang: (1) Pendidikan: Pendidikan dan Pembelajaran, Pendidikan Karakter, Pendidikan Inklusi, Kurikulum Pendidikan. (2) Sosial: Ekonomi, Sosiologi, Psikologi, Sosial, Budaya, Antropologi. (3) Humaniora: Sastra, Sejarah, Bahasa, Seni, Filsafat, Agama, Hukum. PESHUM: Jurnal Pendidikan, Sosial, dan Humaniora terbit setiap 6 kali dalam setahun.
Articles 2,228 Documents
Penerapan Prinsip Keadilan Pajak Dalam Putusan Hakim Pengadilan Pajak Kepada PT. Midea Planet Indonesia Robby Tjoa; Bambang Arwanto
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.15767

Abstract

Penelitian ini membahas penerapan prinsip keadilan pajak dalam Putusan Pengadilan Pajak Nomor PUT-012307.15/2021/PP/M/XA Tahun 2024 yang berkaitan dengan sengketa Pajak Penghasilan Badan Tahun Pajak 2017 antara PT. Midea Planet Indonesia dan Direktorat Jenderal Pajak. Putusan tersebut dinilai penting karena Majelis Hakim mengabulkan permohonan banding untuk sebagian dengan menetapkan jumlah kelebihan pembayaran pajak yang secara substansial melampaui nilai koreksi yang ditetapkan oleh fiskus. Fokus penelitian diarahkan pada analisis kesesuaian ratio decidendi Majelis Hakim dengan prinsip keadilan pajak. Penelitian menggunakan penelitian hukum normatif dengan pendekatan perundang-undangan, konseptual, dan kasus, serta menganalisis bahan hukum primer, sekunder, dan tersier secara deduktif. Hasil penelitian menunjukkan bahwa pertimbangan hukum Majelis Hakim telah mencerminkan prinsip keadilan pajak, khususnya keadilan distributif dan prinsip kemampuan membayar, melalui penilaian pembuktian yang objektif, proporsional, dan berlandaskan hukum acara peradilan pajak. Di samping itu, pengajuan gugatan ke Pengadilan Tata Usaha Negara hanya dimungkinkan secara terbatas terhadap keputusan tata usaha negara di bidang perpajakan yang bersifat administratif dan berada di luar pokok sengketa yang telah diputus oleh Pengadilan Pajak, sehingga tidak meniadakan kepastian hukum dari putusan tersebut.
Reformasi Sistem Hukum Kepelabuhan Pada Pengelolaan Digital Maritime Governance: Antara Efisiensi Layanan Dan Kepastian Hukum Arika Rosanti Widyaningrum; Nur Handayati; Dudik Djaja
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.15773

Abstract

The digital transformation of Indonesia’s port governance has accelerated through the implementation of systems such as Inaportnet, e-manifest, and e-clearance to improve logistics efficiency. However, regulatory reform has not fully kept pace with technological development, creating potential gaps in legal certainty and accountability. This study aims to analyze the weaknesses of Indonesia’s port legal framework in the era of Digital Maritime Governance and to formulate a reconstruction model that balances service efficiency with legal certainty. The research employs a normative legal approach using statute, conceptual, and comparative methods, supported by empirical data on port digitalization performance. The findings reveal that Government Regulation No. 61 of 2009 does not explicitly regulate the legal standing of electronic port documents, liability for digital system failures, interoperability standards, or maritime cybersecurity obligations. Comparative analysis with Singapore demonstrates the importance of integrating digital systems with a clear legal accountability framework. The study concludes that substantive regulatory reform, including the establishment of a digital accountability and maritime cyber liability regime, is essential to ensure that digitalization strengthens legal certainty, administrative accountability, and the global competitiveness of Indonesia’s port system.
Kepastian Hukum dan Keadilan Prosedural Studi Kriminologi Hukum terhadap Risiko Salah Putusan dalam KUHP Baru Valentri Marlita Radja
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.15787

Abstract

Legal certainty and procedural justice constitute fundamental prerequisites in a modern criminal justice system to ensure that every process of punishment is conducted lawfully, fairly, and in full respect of human rights. However, the practice of criminal justice in Indonesia still demonstrates the risk of miscarriages of justice, including wrongful arrest, misapplication of legal provisions, and wrongful conviction, which potentially undermine the legitimacy of the legal system. The reform of national criminal law through the new Criminal Code (Law Number 1 of 2023) introduces a new paradigm emphasizing the principles of legality, proportionality, individualization of punishment, and the humanization of sentencing. Normatively, this reform is expected to strengthen legal certainty while simultaneously reinforcing procedural justice within the criminal justice process. This research aims to analyze: (1) the regulation of legal certainty and procedural justice under the new Criminal Code; (2) the factors within the criminal justice system that potentially give rise to wrongful convictions; (3) the criminological legal perspective on the occurrence of miscarriages of justice; and (4) the formulation of ideal legal policies to reinforce due process of law within the framework of the new Criminal Code. This study employs normative legal research with statutory, conceptual, and analytical approaches, supported by library research on primary, secondary, and tertiary legal materials. The findings indicate that the new Criminal Code has normatively strengthened legal certainty through a more systematic formulation of offenses, limitations on criminalization, and a clearer affirmation of the principle of legality and the protection of citizens’ rights. Nevertheless, the risk of wrongful conviction remains due to procedural weaknesses, such as suboptimal standards of proof, unequal access to legal assistance, the dominance of law enforcement authorities during the investigation stage, and limited corrective mechanisms for judicial errors. From the perspective of legal criminology, these conditions are understood as procedural and structural issues embedded in the design of the criminal justice system rather than merely individual mistakes of law enforcement officials. This study concludes that strengthening substantive norms in the new Criminal Code must be accompanied by the reformulation of procedural policies that emphasize stricter standards of proof, effective guarantees of legal assistance, accountable oversight mechanisms, and harmonization with criminal procedural law. Such efforts are essential to ensure that legal certainty and procedural justice are not merely declarative principles but are effectively implemented to prevent wrongful convictions and to reinforce the integrity of Indonesia’s criminal justice system.
Pengendalian Risiko Tumpahan Minyak pada Operasi Kapal di Perairan Terbatas Berbasis OSERRAT dan Analisis SWOT Ipan Juanda; Ninin Gusdini; Lie, Ling Piao Alvin
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.15824

Abstract

Oil spills in restricted waters such as ports and offshore operational areas represent high-consequence environmental risks due to dense vessel traffic, the sensitivity of coastal ecosystems, and their proximity to socio-economic activities. This study aims to evaluate the operational risk level of oil spills and assess shipboard emergency response preparedness using the Hazard Identification, Risk Assessment and Determining Control (HIRADC) approach and the Oil Spill Emergency Response Readiness Assessment Tool (OSERRAT). Furthermore, the analytical results are integrated into a SWOT matrix to formulate evidence-based risk control strategies. The study was conducted on five operational vessels of PT X during the second semester of 2025 using a descriptive-qualitative approach supported by quantitative scoring. The HIRADC analysis indicates that bunkering and berthing/unberthing operations present high-risk levels. OSERRAT preparedness scores range from 22.89% to 51.11%, indicating inadequate readiness relative to the identified risk levels. SWOT analysis positions the organization in the Weakness Opportunity quadrant (IFE 3.30; EFE 3.65), suggesting that priority strategies should focus on strengthening internal capacity by leveraging regulatory and technological opportunities. This study proposes an integrative oil spill risk control model based on preparedness evaluation and strategic management, offering practical applicability for national shipping companies in supporting sustainable environmental governance.
Stigma, Securitization, and Military Authority: a Legal and Socio-Political Examination of Internal Conflicts Arief Fahmi Lubis
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.15871

Abstract

Internal conflicts often generate complex interactions between security imperatives, legal frameworks, and social perceptions. In many cases, military involvement in domestic security operations is accompanied by processes of stigmatization, whereby certain groups are labeled as threats to national stability. This article examines the socio-legal dimensions of such stigmatization and analyzes how law functions both as a mechanism of legitimization and as a constraint on military power. Drawing upon theories of stigma, securitization, and sociological jurisprudence, the study explores how the construction of “internal enemies” reshapes legal norms, affects civil-military relations, and influences public legitimacy. Using a qualitative socio-legal approach, the article argues that while security narratives may justify extraordinary measures, unchecked stigmatization risks undermining rule of law, social cohesion, and democratic accountability. The study contributes to the broader discourse on the relationship between military authority, law, and society in contexts of internal conflict.
Pengembangan Permainan Lakuartha: QK untuk Menanamkan Sikap Menghormati pada Anak Sekolah Dasar Nadya Sekar Arum; Yustinus Windrawanto; Adhi Krisna Maria Agustin
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.16080

Abstract

Penelitian ini bertujuan mengembangkan modul permainan edukatif Lakuarta: QK berbasis nilai qaulan karima dalan Surah Al-Isra’ ayat 23 untuk menanamkan sikap menghormati orang yang tua pada anak sekolah dasar. Penelitian menggunakan pendekatan penelitian dan pengembangan dengan empat tahap yaitu define, design, develop, dan disseminate. Partisipan penelitian terdiri atas ahli materi, ahli media, orang tua, dan anak sekolah dasar. Data dikumpulkan melalui lembar validasi ahli serta angkert respons orang tua dan anak. Data dianalisis menggunakan analisis deskriptif dengan teknik persentase untuk mengetahui tingkat kelayakan media. Hasil penelitian menunjukkan bahawa modul permainan memperoleh kategori sangat baik berdasarkan validasi ahli serta respons pengguna. Temuan ini menunjukkan bahwa modul permainan Lakuarta: QK layak digunakan sebagai alternatif media pembelajaran karakter untuk menanamkan sikap menghormati orang yang lebih tua pada anak sekolah dasar.
Pengaruh Model Pembelajaran Problem Solving Berbantuan LKPD Kontekstual terhadap Kemampuan Pemodelan Matematika Siswa di SMP Swasta Wesley Mastri Angely Br. Sitanggang; Najwa Azzahra; Sevrianna Simarmata; Tiara Rezeki Simamora; Gavrila Nathania; Rifki Aidil Fikri
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.16083

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran Problem Solving berbantuan LKPD kontekstual terhadap kemampuan pemodelan matematika siswa pada materi Sistem Persamaan Linear Dua Variabel (SPLDV). Penelitian ini menggunakan pendekatan kuantitatif dengan metode eksperimen semu (quasi experiment) dengan desain pretest-posttest control group design. Subjek penelitian terdiri dari dua kelas, yaitu kelas eksperimen dan kelas kontrol yang masing-masing berjumlah 32 siswa SMP Swasta Wesley. Teknik pengumpulan data menggunakan tes kemampuan pemodelan matematika yang diberikan dalam bentuk pretest dan posttest. Analisis data dilakukan melalui uji normalitas, uji homogenitas, uji t, dan analisis regresi sederhana. Hasil penelitian menunjukkan bahwa rata-rata nilai posttest kelas eksperimen lebih tinggi dibandingkan kelas kontrol, dengan rata-rata gain kelas eksperimen sebesar 22,97 dan kelas kontrol sebesar 9,09. Hasil uji t menunjukkan bahwa terdapat perbedaan peningkatan kemampuan pemodelan matematika yang signifikan antara kedua kelas. Analisis regresi menunjukkan bahwa model pembelajaran memberikan pengaruh sebesar 87,2% terhadap peningkatan kemampuan pemodelan matematika siswa. Dengan demikian, model pembelajaran Problem Solving berbantuan LKPD kontekstual lebih efektif dibandingkan pembelajaran biasa dalam meningkatkan kemampuan pemodelan matematika siswa.
Transparency, Ethical Leadership, and Employee Trust: The Moderating Role of Collective Trust in Management Ana Marcal; Baldric Siregar; Soegiharto Soegiharto; Wing W. Winarto; Alfredo Dos Santos
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.16135

Abstract

In an increasingly complex business environment, trust plays a critical role in sustaining organizational systems and maintaining healthy relationships among employees. This study investigates how transparency and ethical leadership influence employee trust and examines the moderating role of collective trust in management (CTM) within the organizational context of Timor-Leste. This research based on survey data collected from 154 employees across 22 organizations. The findings reveal that both transparency and ethical leadership have a positive and significant effect on employee trust. However, collective trust in management negatively moderates these relationships. Practically, the findings emphasize the importance of consistent managerial practices particularly timely and transparent communication, as well as fair and ethical treatment of employees, in mitigating negative workplace perceptions and fostering sustainable organizational relationships.
Development of Interactive Digital Flipbook Learning Media Assisted by Augmented Reality to Improve Concept Understanding in Science Subjects at Elementary School Indah Nurkomalasari; Atikah Syamsi; Misbah Binasdevi
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.16159

Abstract

This study aims to develop and test the feasibility and effectiveness of digital flipbook learning media assisted by Augmented Reality (AR) on the five senses material in Natural Sciences (IPA) learning for fifth grade elementary school students. This study uses the Research and Development (R&D) method with the ADDIE model, which includes the stages of analysis, design, development, implementation, and evaluation. The research subjects were 37 fifth-grade students at SDN Kumbung I. The research instruments included validation sheets from media experts, language experts, and subject matter experts, student response questionnaires, and science concept comprehension tests. The validation and student response data were analyzed using percentage techniques, while the concept comprehension data were analyzed using N-Gain Score. The results showed that the AR-assisted digital flipbook media had a very high feasibility level based on the assessments of media and language experts at 95% and subject matter experts at 100%. Student responses to the use of the media also showed a very feasible category with a percentage of 86.95%, indicating that the media was interesting, easy to use, and helped with understanding the material. The effectiveness test showed an N-Gain value of 0.7525 in the high category, indicating a significant increase in students' science concept comprehension after using the media. Thus, AR-assisted digital flipbook media is declared feasible and effective for use as an alternative science learning medium for sensory material in elementary schools.
Pengaruh Dukungan Rekan Kerja Terhadap Workplace well-being pada Pegawai Bawaslu Kota Manado Villiana Zefanya Putri Manoppo; Harol R. Lumapow; Meike E. Hartati
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.16161

Abstract

Penelitian ini mengkaji pengaruh dukungan rekan kerja terhadap workplace well-being pada pegawai Bawaslu Kota Manado dalam konteks tekanan kerja pengawasan pemilu yang berpotensi memicu stres dan kelelahan. Tujuan utama penelitian adalah menguji hubungan antara dukungan sosial di tempat kerja dan tingkat kesejahteraan kerja pegawai. Studi ini menggunakan pendekatan kuantitatif dengan desain cross-sectional berbasis data primer yang dikumpulkan melalui kuesioner. Sampel ditentukan secara purposif dan insidental dari pegawai yang terlibat dalam aktivitas pengawasan, dengan instrumen penelitian berupa skala Likert yang telah memenuhi uji validitas dan reliabilitas. Analisis data dilakukan menggunakan regresi linier sederhana setelah melalui pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa dukungan rekan kerja berpengaruh positif dan signifikan terhadap workplace well-being. Dukungan sosial yang diberikan oleh rekan kerja terbukti berkontribusi dalam meningkatkan kesejahteraan psikologis dan kenyamanan kerja pegawai, khususnya dalam menghadapi tekanan tugas yang tinggi. Temuan ini menegaskan pentingnya lingkungan kerja yang suportif sebagai faktor protektif terhadap stres kerja. Implikasinya, organisasi pengawas pemilu perlu mengembangkan program penguatan kerja tim dan dukungan interpersonal guna meningkatkan kesejahteraan pegawai secara berkelanjutan.